SFS 1994:1617 Lag om dubbelbeskattningsavtal mellan Sverige och Amerikas Förenta Stater

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SFS 1994_1617 Lag om dubbelbeskattningsavtal mellan Sverige och Amerikas Förenta Stater

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padding: 0;} .ft420{font-size:15px;font-family:Times;color:#000000;} .ft421{font-size:13px;font-family:Times;color:#000000;} .ft422{font-size:13px;font-family:Times;color:#000000;} .ft423{font-size:13px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft430{font-size:13px;font-family:Times;color:#000000;} .ft431{font-size:13px;font-family:Times;color:#000000;} .ft432{font-size:13px;font-family:Times;color:#000000;} .ft433{font-size:15px;font-family:Times;color:#000000;} .ft434{font-size:13px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft440{font-size:15px;font-family:Times;color:#000000;} .ft441{font-size:13px;font-family:Times;color:#000000;} .ft442{font-size:13px;line-height:16px;font-family:Times;color:#000000;} .ft443{font-size:13px;line-height:17px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft450{font-size:13px;font-family:Times;color:#000000;} .ft451{font-size:13px;font-family:Times;color:#000000;} .ft452{font-size:13px;font-family:Times;color:#000000;} .ft453{font-size:15px;font-family:Times;color:#000000;} .ft454{font-size:13px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft460{font-size:15px;font-family:Times;color:#000000;} .ft461{font-size:13px;font-family:Times;color:#000000;} .ft462{font-size:13px;font-family:Times;color:#000000;} .ft463{font-size:13px;font-family:Times;color:#000000;} .ft464{font-size:13px;line-height:16px;font-family:Times;color:#000000;} .ft465{font-size:13px;line-height:17px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft470{font-size:15px;font-family:Times;color:#000000;} .ft471{font-size:13px;font-family:Times;color:#000000;} .ft472{font-size:13px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft480{font-size:13px;font-family:Times;color:#000000;} .ft481{font-size:15px;font-family:Times;color:#000000;} .ft482{font-size:13px;font-family:Times;color:#000000;} .ft483{font-size:13px;line-height:16px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:41px;left:73px;white-space:nowrap" class="ft18"><b>Lag <br/>om dubbelbeskattningsavtal mellan Sverige och <br/>Amerikas F�renta Stater; </b></p> <p style="position:absolute;top:40px;left:504px;white-space:nowrap" class="ft110"><b>SFS 1994:1617 <br/></b>Utkom fr�n trycket <br/>den 28 december 1994 </p> <p style="position:absolute;top:112px;left:73px;white-space:nowrap" class="ft12">utf�rdad den 15 december 1994. </p> <p style="position:absolute;top:145px;left:85px;white-space:nowrap" class="ft12">Enligt riksdagens beslut1 f�reskrivs f�ljande. </p> <p style="position:absolute;top:177px;left:74px;white-space:nowrap" class="ft14"><b>1 �</b> Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av </p> <p style="position:absolute;top:193px;left:73px;white-space:nowrap" class="ft111">skatteflykt betr�ffande skatter p� inkomst som Sverige och Amerikas <br/>F�renta Stater undertecknade den 1 september 1994 skall tillsammans <br/>med den skriftv�xling som �r fogad till avtalet och som utg�r en del av <br/>detta, g�lla som lag h�r i landet. Avtalets och skriftv�xlingens inneh�ll <br/>framg�r av bilaga till denna lag. </p> <p style="position:absolute;top:291px;left:75px;white-space:nowrap" class="ft111"><b>2 �</b> Avtalets beskattningsregler skall till�mpas endast i den m�n dessa <br/>medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle <br/>f�religga. </p> <p style="position:absolute;top:357px;left:75px;white-space:nowrap" class="ft111"><b>3 �</b> Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt <br/>best�mmelserna i avtalet beskattas endast i Amerikas F�renta Stater, skall </p> <p style="position:absolute;top:389px;left:76px;white-space:nowrap" class="ft12">s�dan inkomst inte tas med vid taxeringen i Sverige. </p> <p style="position:absolute;top:422px;left:75px;white-space:nowrap" class="ft111"><b>4 �</b> �rende, som enligt artikel 19 punkt 4 i avtalet skall avg�ras av <br/>beh�rig myndighet i en avtalsslutande stat, skall p� svensk sida handl�ggas <br/>av Riksskatteverket. �r s�dant �rende av s�rskild betydelse eller annars av <br/>s�dan beskaffenhet att det b�r avg�ras av regeringen, skall dock Riksskat-</p> <p style="position:absolute;top:487px;left:75px;white-space:nowrap" class="ft12">teverket med eget yttrande �verl�mna �rendet till Finansdepartementet. </p> <p style="position:absolute;top:503px;left:87px;white-space:nowrap" class="ft12">Riksskatteverkets beslut enligt denna paragraf f�r inte �verklagas. </p> <p style="position:absolute;top:841px;left:587px;white-space:nowrap" class="ft12">6081 </p> <p style="position:absolute;top:846px;left:76px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:843px;left:80px;white-space:nowrap" class="ft11"> Prop. 1994/95:60, bet. 1994/95:SkU3, rskr. 1994/95:38. </p> <p style="position:absolute;top:536px;left:89px;white-space:nowrap" class="ft12">1. Denna lag tr�der i kraft den dag regeringen best�mmer. </p> <p style="position:absolute;top:552px;left:87px;white-space:nowrap" class="ft12">2. Genom lagen upph�vs f�ljande f�rfattningar; </p> <p style="position:absolute;top:568px;left:89px;white-space:nowrap" class="ft12">- kung�relsen (1965:38) om till�mpning av avtal den 23 mars 1939 </p> <p style="position:absolute;top:584px;left:76px;white-space:nowrap" class="ft111">mellan Sverige och Amerikas F�renta Stater f�r undvikande av dubbelbe-<br/>skattning och fastst�llande av best�mmelser ang�ende �msesidig hand-<br/>r�ckning betr�ffande inkomst- och andra skatter, </p> <p style="position:absolute;top:633px;left:89px;white-space:nowrap" class="ft16">- kung�relsen (1965:40) om uttagande i vissa fall av ogulden skatt p� </p> <p style="position:absolute;top:650px;left:76px;white-space:nowrap" class="ft12">utdelning fr�n f�retag i Amerikas F�renta Stater. </p> <p style="position:absolute;top:678px;left:75px;white-space:nowrap" class="ft12">P� regeringens v�gnar </p> <p style="position:absolute;top:711px;left:75px;white-space:nowrap" class="ft12">INGVAR CARLSSON </p> <p style="position:absolute;top:742px;left:288px;white-space:nowrap" class="ft111">JAN NYGREN <br/>(Finansdepartementet) </p> </div> <div id="page2-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:41px;left:34px;white-space:nowrap" class="ft20"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:843px;left:34px;white-space:nowrap" class="ft21">6082 </p> <p style="position:absolute;top:74px;left:527px;white-space:nowrap" class="ft22"><i>Bilaga </i></p> <p style="position:absolute;top:91px;left:483px;white-space:nowrap" class="ft21">(�vers�ttning) </p> <p style="position:absolute;top:124px;left:311px;white-space:nowrap" class="ft24">AVTAL MELLAN SVERIGES REGERING <br/>OCH AMERIKAS F�RENTA STATERS <br/>REGERING F�R UNDVIKANDE AV <br/>DUBBELBESKATTNING OCH <br/>F�RHINDRANDE AV SKATTEFLYKT <br/>BETR�FFANDE SKATTER P� INKOMST </p> <p style="position:absolute;top:276px;left:322px;white-space:nowrap" class="ft21">Sveriges regering och Amerikas F�renta </p> <p style="position:absolute;top:293px;left:311px;white-space:nowrap" class="ft24">Staters regering som �nskar ing� ett avtal f�r <br/>undvikande av dubbelbeskattning och f�r-<br/>hindrande av skatteflykt betr�ffande skatter </p> <p style="position:absolute;top:343px;left:310px;white-space:nowrap" class="ft24">p� inkomst, har kommit �verens om f�ljan-<br/>de: </p> <p style="position:absolute;top:411px;left:310px;white-space:nowrap" class="ft23"><b>Artikel 1 </b></p> <p style="position:absolute;top:444px;left:310px;white-space:nowrap" class="ft22"><i>Personer p� vilka avtalet till�mpas </i></p> <p style="position:absolute;top:478px;left:323px;white-space:nowrap" class="ft21">1. Om inte annat anges i detta avtal, till-</p> <p style="position:absolute;top:495px;left:310px;white-space:nowrap" class="ft24">l�mpas avtalet p� personer som har hemvist <br/>i en avtalsslutande stat eller i b�da avtalsslut-<br/>ande staterna. </p> <p style="position:absolute;top:562px;left:322px;white-space:nowrap" class="ft21">2. Avtalet begr�nsar inte p� n�got s�tt </p> <p style="position:absolute;top:579px;left:310px;white-space:nowrap" class="ft24">s�dant undantag fr�n beskattning, s�dan <br/>skattebefrielse, s�dant avdrag vid beskatt-<br/>ning, s�dan avr�kning av skatt eller s�dan <br/>annan skatteneds�ttning som nu medges eller <br/>senare kommer att medges </p> <p style="position:absolute;top:664px;left:322px;white-space:nowrap" class="ft21">a) enligt lagstiftningen i endera avtalsslut-</p> <p style="position:absolute;top:680px;left:310px;white-space:nowrap" class="ft21">ande staten; eller </p> <p style="position:absolute;top:698px;left:322px;white-space:nowrap" class="ft21">b) enligt annan �verenskommelse mellan </p> <p style="position:absolute;top:714px;left:310px;white-space:nowrap" class="ft21">de avtalsslutande staterna. </p> <p style="position:absolute;top:748px;left:322px;white-space:nowrap" class="ft21">3. Utan hinder av best�mmelserna i punkt </p> <p style="position:absolute;top:765px;left:311px;white-space:nowrap" class="ft21">2 b) skall f�ljande g�lla: </p> <p style="position:absolute;top:124px;left:34px;white-space:nowrap" class="ft24">CONVENTION BETWEEN THE <br/>GOVERNMENT OF SWEDEN AND THE <br/>GOVERNMENT OF THE UNITED <br/>STATES OF AMERICA FOR THE <br/>AVOIDANCE OF DOUBLE TAXATION <br/>AND THE PREVENTION OF FISCAL <br/>EVASION WITH RESPECT TO TAXES <br/>ON INCOME </p> <p style="position:absolute;top:276px;left:45px;white-space:nowrap" class="ft21">The Government of Sweden and the </p> <p style="position:absolute;top:293px;left:33px;white-space:nowrap" class="ft24">Government of the United States of America, <br/>desiring to conclude a convention for the <br/>avoidance of double taxation and the preven-<br/>tion of fiscal evasion with respect to taxes on <br/>income, have agreed as follows: </p> <p style="position:absolute;top:411px;left:33px;white-space:nowrap" class="ft23"><b>Article 1 </b></p> <p style="position:absolute;top:445px;left:33px;white-space:nowrap" class="ft22"><i>Personal scope </i></p> <p style="position:absolute;top:478px;left:46px;white-space:nowrap" class="ft21">1. This Convention shall apply to persons </p> <p style="position:absolute;top:495px;left:33px;white-space:nowrap" class="ft24">who are residents of one or both of the <br/>Contracting States, except as otherwise <br/>provided in the Convention. </p> <p style="position:absolute;top:562px;left:45px;white-space:nowrap" class="ft21">2. The Convention shall not restrict in any </p> <p style="position:absolute;top:579px;left:33px;white-space:nowrap" class="ft24">manner any exclusion, exemption, deduction, <br/>credit, or other allowance now or hereafter <br/>accorded </p> <p style="position:absolute;top:663px;left:46px;white-space:nowrap" class="ft21">a) by the laws of either Contracting State; </p> <p style="position:absolute;top:680px;left:33px;white-space:nowrap" class="ft21">or </p> <p style="position:absolute;top:697px;left:45px;white-space:nowrap" class="ft21">b) by any other agreement between the </p> <p style="position:absolute;top:714px;left:33px;white-space:nowrap" class="ft21">Contracting States. </p> <p style="position:absolute;top:747px;left:46px;white-space:nowrap" class="ft21">3. Notwithstanding the provisions of para-</p> <p style="position:absolute;top:764px;left:34px;white-space:nowrap" class="ft21">graph 2 b): </p> </div> <div id="page3-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:76px;left:79px;white-space:nowrap" class="ft30">a) Notwithstanding any other agreement to </p> <p style="position:absolute;top:93px;left:67px;white-space:nowrap" class="ft32">which the Contracting States may be parties, <br/>a dispute concerning whether a measure is <br/>within the scope of this Convention shall be <br/>considered only by the competent authorities <br/>of the Contracting States, as defined in <br/>subparagraph 1 e) of Article 3 (General <br/>Definitions) of this Convention, and the </p> <p style="position:absolute;top:210px;left:67px;white-space:nowrap" class="ft32">procedures under this Convention exclusively <br/>shall apply to the dispute. </p> <p style="position:absolute;top:244px;left:78px;white-space:nowrap" class="ft30">b) Unless the competent authorities deter-</p> <p style="position:absolute;top:260px;left:67px;white-space:nowrap" class="ft32">mine that a taxation measure is not within <br/>the scope of this Convention, the nondiscri-<br/>mination obligations of this Convention <br/>exclusively shall apply with respect to that <br/>measure, except for such national treatment <br/>or most-favored-nation obligations as may <br/>apply to trade in goods under the General </p> <p style="position:absolute;top:378px;left:66px;white-space:nowrap" class="ft32">Agreement on Tariffs and Trade. No national <br/>treatment or most-favored-nation obligation <br/>under any other agreement shall apply with <br/>respect to that measure. </p> <p style="position:absolute;top:462px;left:78px;white-space:nowrap" class="ft30">c) For the purpose of this paragraph, a </p> <p style="position:absolute;top:479px;left:67px;white-space:nowrap" class="ft30">&#34;measure&#34; is a law, regulation, rule, pro-</p> <p style="position:absolute;top:495px;left:66px;white-space:nowrap" class="ft32">cedure, decision, administrative action, or <br/>any other form of measure. </p> <p style="position:absolute;top:546px;left:78px;white-space:nowrap" class="ft30">4. Notwithstanding any provision of the </p> <p style="position:absolute;top:563px;left:67px;white-space:nowrap" class="ft32">Convention except paragraph 5, the United <br/>States may tax its residents [as determined <br/>under Article 4 (Residence)], and by reason <br/>of citizenship may tax its citizens, as if the <br/>Convention had not come into effect. For <br/>this purpose, the term &#34;citizen&#34; shall include <br/>a former citizen whose loss of citizenship <br/>had as one if its principal purposes the avoi-</p> <p style="position:absolute;top:697px;left:66px;white-space:nowrap" class="ft32">dance of tax, but only for a period of 10 <br/>years following such loss. </p> <p style="position:absolute;top:781px;left:78px;white-space:nowrap" class="ft30">5. The provisions of paragraph 4 shall not </p> <p style="position:absolute;top:797px;left:66px;white-space:nowrap" class="ft30">affect </p> <p style="position:absolute;top:44px;left:509px;white-space:nowrap" class="ft31"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:76px;left:356px;white-space:nowrap" class="ft30">a) Utan hinder av annat avtal som de </p> <p style="position:absolute;top:92px;left:344px;white-space:nowrap" class="ft32">avtalsslutande staterna ing�tt, skall en tvist <br/>om huruvida en �tg�rd skall anses falla inom <br/>ramen f�r detta avtals till�mpningsomr�de <br/>avg�ras endast av de beh�riga myndigheterna <br/>i de avtalsslutande staterna, som anges i </p> <p style="position:absolute;top:176px;left:343px;white-space:nowrap" class="ft30">punkt 1 e) i artikel 3 i detta avtal, och de </p> <p style="position:absolute;top:193px;left:344px;white-space:nowrap" class="ft32">f�rfaranden som f�reskrivs i detta avtal skall <br/>uteslutande anv�ndas avseende denna tvist. </p> <p style="position:absolute;top:243px;left:355px;white-space:nowrap" class="ft30">b) S�vida inte de beh�riga myndigheterna </p> <p style="position:absolute;top:260px;left:343px;white-space:nowrap" class="ft32">kommer �verens om att en beskattnings�t-<br/>g�rd inte skall anses falla inom ramen f�r <br/>detta avtals till�mpningsomr�de, skall �tagan-<br/>dena som avser f�rbud mot diskriminering i <br/>detta avtal till�mpas p� s�dan �tg�rd, utom <br/>s�vitt avser s�dan f�rpliktelse till nationell <br/>likabehandling eller mest-gynnad-nations-</p> <p style="position:absolute;top:377px;left:343px;white-space:nowrap" class="ft32">behandling som g�ller f�r varuhandeln enligt <br/>GATT. Inga f�rpliktelser till nationell lika-<br/>behandling eller mest-gynnad-nations-be-<br/>handling enligt n�got annat avtal skall till�m-<br/>pas s�vitt avser s�dan �tg�rd. </p> <p style="position:absolute;top:462px;left:355px;white-space:nowrap" class="ft30">c) Med uttrycket &#34;�tg�rd&#34; f�rst�s i denna </p> <p style="position:absolute;top:479px;left:343px;white-space:nowrap" class="ft32">punkt lagstiftning, f�reskrift, regel, f�rfaran-<br/>de, beslut, administrativ handling eller varje </p> <p style="position:absolute;top:512px;left:343px;white-space:nowrap" class="ft30">annan form av �tg�rd. </p> <p style="position:absolute;top:546px;left:354px;white-space:nowrap" class="ft30">4. Utan hinder av best�mmelserna i av-</p> <p style="position:absolute;top:563px;left:343px;white-space:nowrap" class="ft32">talet, utom punkt 5, f�r F�renta Staterna <br/>beskatta person som enligt artikel 4 har <br/>hemvist d�r och, p� grund av medborgar-<br/>skap, person som �r medborgare i Amerikas <br/>F�renta Stater, som om avtalet inte hade <br/>g�llt. Vid till�mpningen av denna best�mmel-<br/>se omfattar uttrycket &#34;medborgare&#34; �ven <br/>tidigare medborgare som avsagt sig med-<br/>borgarskapet och ett av de huvudsakliga <br/>syftena var att undvika skatt, men endast <br/>under en tid av tio �r r�knat fr�n f�rlusten av <br/>medborgarskapet. </p> <p style="position:absolute;top:782px;left:355px;white-space:nowrap" class="ft30">5. Best�mmelserna i punkt 4 p�verkar inte </p> <p style="position:absolute;top:844px;left:579px;white-space:nowrap" class="ft30">6083 </p> </div> <div id="page4-div" style="position:relative;width:651px;height:908px;"> <img width="651" height="908" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:80px;left:52px;white-space:nowrap" class="ft40">a) the benefits conferred by the United </p> <p style="position:absolute;top:96px;left:40px;white-space:nowrap" class="ft45">States under paragraph 2 of Article 9 (Asso-<br/>ciated enterprises), under paragraph 2 of <br/>Article 19 (Pensions and annuities), and <br/>under Articles 23 (Relief from double taxa-<br/>tion), 24 (Non-discrimination) and 25 (Mutu-<br/>al agreement procedure); and </p> <p style="position:absolute;top:198px;left:52px;white-space:nowrap" class="ft40">b) the benefits conferred by the United </p> <p style="position:absolute;top:215px;left:41px;white-space:nowrap" class="ft44">States under Articles 20 (Government servi-<br/>ce), 21 (Students and trainees) and 28 (Di-<br/>plomatic agents and consular officers) upon <br/>individuals who are neither citizens of, nor <br/>have immigrant status in, the United States. </p> <p style="position:absolute;top:333px;left:41px;white-space:nowrap" class="ft41"><b>Article 2 </b></p> <p style="position:absolute;top:367px;left:41px;white-space:nowrap" class="ft42"><i>Taxes covered </i></p> <p style="position:absolute;top:400px;left:54px;white-space:nowrap" class="ft40">1. The existing taxes to which this Con-</p> <p style="position:absolute;top:417px;left:41px;white-space:nowrap" class="ft40">vention shall apply are </p> <p style="position:absolute;top:434px;left:53px;white-space:nowrap" class="ft40">a) in the United States: the Federal income </p> <p style="position:absolute;top:451px;left:42px;white-space:nowrap" class="ft44">taxes imposed by the Internal Revenue Code <br/>(but excluding the accumulated earnings tax, <br/>the personal holding company tax, and social </p> <p style="position:absolute;top:501px;left:41px;white-space:nowrap" class="ft44">security taxes), and the excise taxes imposed <br/>on insurance premiums paid to foreign in-<br/>surers and with respect to private founda-</p> <p style="position:absolute;top:552px;left:42px;white-space:nowrap" class="ft44">tions. The Convention shall, however, apply <br/>to the excise taxes imposed on insurance <br/>premiums paid to foreign insurers only to the <br/>extent that the risks covered by such pre-<br/>miums are not reinsured with a person not <br/>entitled to the benefits of this or any other <br/>convention which exempts these taxes; and </p> <p style="position:absolute;top:738px;left:54px;white-space:nowrap" class="ft40">b) in Sweden: </p> <p style="position:absolute;top:755px;left:64px;white-space:nowrap" class="ft40">(i) the State income tax, including the </p> <p style="position:absolute;top:772px;left:55px;white-space:nowrap" class="ft40">sailor's tax and the coupon tax; </p> <p style="position:absolute;top:806px;left:64px;white-space:nowrap" class="ft40">(ii) the special income tax on non-resi-</p> <p style="position:absolute;top:823px;left:54px;white-space:nowrap" class="ft40">dents; </p> <p style="position:absolute;top:848px;left:41px;white-space:nowrap" class="ft40">6084 </p> <p style="position:absolute;top:47px;left:40px;white-space:nowrap" class="ft43"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:80px;left:330px;white-space:nowrap" class="ft40">a) de f�rm�ner som F�renta Staterna med-</p> <p style="position:absolute;top:96px;left:318px;white-space:nowrap" class="ft44">ger enligt artikel 9 punkt 2, artikel 19 punkt <br/>2 och enligt artiklarna 23, 24 och 25; samt </p> <p style="position:absolute;top:197px;left:329px;white-space:nowrap" class="ft40">b) de f�rm�ner som F�renta Staterna enligt </p> <p style="position:absolute;top:214px;left:318px;white-space:nowrap" class="ft44">artiklarna 20, 21 och 28 medger fysiska <br/>personer som varken �r medborgare eller har <br/>immigrantstatus i F�renta Staterna. </p> <p style="position:absolute;top:333px;left:318px;white-space:nowrap" class="ft41"><b>Artikel 2 </b></p> <p style="position:absolute;top:366px;left:318px;white-space:nowrap" class="ft42"><i>Skatter som omfattas av avtalet </i></p> <p style="position:absolute;top:400px;left:332px;white-space:nowrap" class="ft40">1. De f�r n�rvarande utg�ende skatter, p� </p> <p style="position:absolute;top:417px;left:319px;white-space:nowrap" class="ft40">vilka avtalet till�mpas �r: </p> <p style="position:absolute;top:434px;left:331px;white-space:nowrap" class="ft44">a) i F�renta Staterna <br/>de federala inkomstskatterna som utg�r </p> <p style="position:absolute;top:468px;left:319px;white-space:nowrap" class="ft44">enligt &#34;Internal Revenue Code&#34; [med undan-<br/>tag f�r skatten p� uppsamlade vinstmedel <br/>(&#34;the accumulated earnings tax&#34;), skatten p� </p> <p style="position:absolute;top:519px;left:320px;white-space:nowrap" class="ft44">icke utdelade vinstmedel i f�rvaltningsbolag <br/>(&#34;the personal holding company tax&#34;), och <br/>socialf�rs�kringsskatter (&#34;social security <br/>taxes&#34;)] samt punktskatterna p� f�rs�krings-<br/>premier som betalas till utl�ndsk f�rs�krings-<br/>givare och p� privata stiftelser. Avtalet <br/>till�mpas dock i fr�ga om punktskatterna p� </p> <p style="position:absolute;top:638px;left:320px;white-space:nowrap" class="ft44">f�rs�kringspremier som betalas till utl�ndska <br/>f�rs�kringsgivare endast i den m�n de risker <br/>som t�cks av premierna inte �terf�rs�kras <br/>hos person som inte �r ber�ttigad till de </p> <p style="position:absolute;top:705px;left:321px;white-space:nowrap" class="ft44">f�rm�ner som medges enligt detta avtal eller <br/>annat avtal som undantar dessa skatter, samt </p> <p style="position:absolute;top:739px;left:332px;white-space:nowrap" class="ft40">b) i Sverige </p> <p style="position:absolute;top:756px;left:343px;white-space:nowrap" class="ft40">1) den statliga inkomstskatten, sj�mans-</p> <p style="position:absolute;top:773px;left:333px;white-space:nowrap" class="ft40">skatten och kupongskatten d�ri inbegripna; </p> <p style="position:absolute;top:807px;left:342px;white-space:nowrap" class="ft40">2) den s�rskilda inkomstskatten p� </p> <p style="position:absolute;top:823px;left:333px;white-space:nowrap" class="ft40">utomlands bosatta; </p> </div> <div id="page5-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:846px;left:584px;white-space:nowrap" class="ft50">6085 </p> <p style="position:absolute;top:47px;left:516px;white-space:nowrap" class="ft51"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:78px;left:94px;white-space:nowrap" class="ft50">(iii) the special income tax on non-resi-</p> <p style="position:absolute;top:95px;left:85px;white-space:nowrap" class="ft50">dent entertainers and artistes; </p> <p style="position:absolute;top:112px;left:94px;white-space:nowrap" class="ft52">(iv) the communal income tax; <br/>(v) for the purpose of paragraph 3 of this </p> <p style="position:absolute;top:146px;left:85px;white-space:nowrap" class="ft50">Article, the State capital tax; and </p> <p style="position:absolute;top:179px;left:94px;white-space:nowrap" class="ft50">(vi) the excise tax imposed on insurance </p> <p style="position:absolute;top:196px;left:84px;white-space:nowrap" class="ft50">premiums paid to foreign insurers. </p> <p style="position:absolute;top:230px;left:84px;white-space:nowrap" class="ft50">2. The Convention shall apply also to any </p> <p style="position:absolute;top:247px;left:73px;white-space:nowrap" class="ft53">identical or substantially similar taxes which <br/>are imposed after the date of signature of the <br/>Convention in addition to, or in place of, the <br/>taxes referred to above. The competent <br/>authorities of the Contracting States shall <br/>notify each other of any significant changes </p> <p style="position:absolute;top:347px;left:72px;white-space:nowrap" class="ft53">which have been made in their respective <br/>taxation laws and of any officially published <br/>material of substantial significance concern-</p> <p style="position:absolute;top:397px;left:73px;white-space:nowrap" class="ft53">ing the application of the Convention, in-<br/>cluding explanations, regulations, rulings, or </p> <p style="position:absolute;top:431px;left:71px;white-space:nowrap" class="ft50">judicial decisions. </p> <p style="position:absolute;top:465px;left:84px;white-space:nowrap" class="ft50">3. The following persons shall be subject </p> <p style="position:absolute;top:482px;left:72px;white-space:nowrap" class="ft53">to the Swedish State capital tax only in <br/>respect of real property situated in Sweden <br/>and movable property attributable to a per-<br/>manent establishment of such person in </p> <p style="position:absolute;top:549px;left:72px;white-space:nowrap" class="ft50">Sweden or to a fixed base available to such </p> <p style="position:absolute;top:565px;left:72px;white-space:nowrap" class="ft50">person in Sweden for the purpose of per-</p> <p style="position:absolute;top:582px;left:73px;white-space:nowrap" class="ft50">forming independent personal service; </p> <p style="position:absolute;top:600px;left:84px;white-space:nowrap" class="ft50">a) a resident of the United States, as deter-</p> <p style="position:absolute;top:617px;left:73px;white-space:nowrap" class="ft53">mined under Article 4 (Residence), who is a <br/>citizen of the United States but not a citizen <br/>of Sweden; </p> <p style="position:absolute;top:668px;left:84px;white-space:nowrap" class="ft50">b) a resident of the United States, as deter-</p> <p style="position:absolute;top:684px;left:72px;white-space:nowrap" class="ft50">mined under Article 4, whether or not a </p> <p style="position:absolute;top:701px;left:72px;white-space:nowrap" class="ft53">citizen of the United States, who has been <br/>such a resident for three successive years <br/>prior to the first taxable year for which the <br/>provisions of the Convention have effect, and <br/>for each taxable year thereafter; </p> <p style="position:absolute;top:78px;left:370px;white-space:nowrap" class="ft50">3) den s�rskilda inkomstskatten p� </p> <p style="position:absolute;top:94px;left:361px;white-space:nowrap" class="ft50">utomlands bosatta artister m.fl.; </p> <p style="position:absolute;top:111px;left:370px;white-space:nowrap" class="ft52">4) den kommunala inkomstskatten; <br/>5) vid till�mpningen av punkt 3 i denna </p> <p style="position:absolute;top:145px;left:361px;white-space:nowrap" class="ft52">artikel, den statliga f�rm�genhetsskatten; <br/>och </p> <p style="position:absolute;top:179px;left:370px;white-space:nowrap" class="ft50">6) skatten p� vissa premiebetalningar som </p> <p style="position:absolute;top:196px;left:361px;white-space:nowrap" class="ft50">betalas till utl�ndska f�rs�kringsgivare. </p> <p style="position:absolute;top:229px;left:361px;white-space:nowrap" class="ft50">2. Avtalet till�mpas �ven p� skatter av </p> <p style="position:absolute;top:246px;left:349px;white-space:nowrap" class="ft53">samma eller i huvudsak likartat slag som <br/>efter undertecknandet av avtalet p�f�rs vid <br/>sidan av eller i st�llet f�r de ovan angivna <br/>skatterna. De beh�riga myndigheterna i de <br/>avtalsslutande staterna skall meddela varan-<br/>dra de v�sentliga �ndringar som vidtagits i <br/>respektive skattelagstiftning och om officiellt </p> <p style="position:absolute;top:363px;left:348px;white-space:nowrap" class="ft50">publicerat material av v�sentlig betydelse f�r </p> <p style="position:absolute;top:380px;left:349px;white-space:nowrap" class="ft53">avtalets till�mpning, d�ri inbegripet f�rkla-<br/>ringar, f�reskrifter, domstolsutslag och andra <br/>r�ttsliga avg�randen. </p> <p style="position:absolute;top:465px;left:361px;white-space:nowrap" class="ft50">3. Den svenska statliga f�rm�genhetsskat-</p> <p style="position:absolute;top:482px;left:348px;white-space:nowrap" class="ft53">ten skall betr�ffande f�ljande personer utg� <br/>endast i fr�ga om fast egendom bel�gen i <br/>Sverige och l�s egendom h�nf�rlig till fast <br/>driftst�lle som s�dan person har i Sverige <br/>eller till en stadigvarande anordning som st�r <br/>till s�dan persons f�rfogande i Sverige f�r <br/>sj�lvst�ndig yrkesut�vning: </p> <p style="position:absolute;top:600px;left:360px;white-space:nowrap" class="ft50">a) person med hemvist i F�renta Staterna </p> <p style="position:absolute;top:617px;left:349px;white-space:nowrap" class="ft53">(i enlighet med artikel 4) som �r medborgare <br/>i F�renta Staterna utan att samtidigt vara <br/>medborgare i Sverige; </p> <p style="position:absolute;top:668px;left:360px;white-space:nowrap" class="ft50">b) person med hemvist i F�renta Staterna </p> <p style="position:absolute;top:684px;left:349px;white-space:nowrap" class="ft50">(i enlighet med artikel 4) som - antingen </p> <p style="position:absolute;top:701px;left:348px;white-space:nowrap" class="ft50">han �r medborgare i F�renta Staterna eller </p> <p style="position:absolute;top:718px;left:349px;white-space:nowrap" class="ft50">inte - har haft hemvist i F�renta Staterna </p> <p style="position:absolute;top:735px;left:348px;white-space:nowrap" class="ft50">under tre p� varandra n�rmast f�ljande �r </p> <p style="position:absolute;top:751px;left:349px;white-space:nowrap" class="ft50">f�re det f�rsta beskattnings�r under vilket </p> <p style="position:absolute;top:768px;left:348px;white-space:nowrap" class="ft53">best�mmelserna i avtalet skall till�mpas, och <br/>under varje beskattnings�r d�refter; </p> </div> <div id="page6-div" style="position:relative;width:650px;height:908px;"> <img width="650" height="908" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:848px;left:35px;white-space:nowrap" class="ft60">6086 </p> <p style="position:absolute;top:79px;left:323px;white-space:nowrap" class="ft60">c) medborgare i F�renta Staterna, som inte </p> <p style="position:absolute;top:96px;left:311px;white-space:nowrap" class="ft64">�r medborgare i Sverige, som tillf�lligt vistas <br/>i Sverige under en period som inte �verstiger <br/>tv� �r, och som har, eller omedelbart f�re <br/>vistelsen hade hemvist i F�renta Staterna <br/>(i enlighet med Artide 4); </p> <p style="position:absolute;top:180px;left:323px;white-space:nowrap" class="ft60">d) d�dsboet efter s�dan person som anges </p> <p style="position:absolute;top:197px;left:312px;white-space:nowrap" class="ft60">i a, b eller c; eller </p> <p style="position:absolute;top:214px;left:323px;white-space:nowrap" class="ft60">e) bolag med hemvist i F�renta Staterna (i </p> <p style="position:absolute;top:231px;left:311px;white-space:nowrap" class="ft60">enlighet med artikel 4). </p> <p style="position:absolute;top:282px;left:312px;white-space:nowrap" class="ft61"><b>Artikel 3 </b></p> <p style="position:absolute;top:316px;left:311px;white-space:nowrap" class="ft62"><i>Allm�nna definitioner </i></p> <p style="position:absolute;top:350px;left:325px;white-space:nowrap" class="ft60">1. Om inte sammanhanget f�ranleder </p> <p style="position:absolute;top:367px;left:312px;white-space:nowrap" class="ft64">annat, har vid till�mpningen av detta avtal <br/>f�ljande uttryck nedan angiven betydelse: </p> <p style="position:absolute;top:401px;left:324px;white-space:nowrap" class="ft60">a) &#34;person&#34; inbegriper fysisk person, </p> <p style="position:absolute;top:418px;left:312px;white-space:nowrap" class="ft64">d�dsbo, &#34;trust&#34;, handelsbolag, bolag och <br/>annan personsammanslutning; </p> <p style="position:absolute;top:451px;left:323px;white-space:nowrap" class="ft60">b) &#34;bolag&#34; �syftar den som vid beskatt-</p> <p style="position:absolute;top:468px;left:312px;white-space:nowrap" class="ft60">ningen behandlas som juridisk person; </p> <p style="position:absolute;top:502px;left:324px;white-space:nowrap" class="ft60">c) &#34;f�retag i en avtalsslutande stat&#34; och </p> <p style="position:absolute;top:519px;left:314px;white-space:nowrap" class="ft60">&#34;f�retag i den andra avtalsslutande staten&#34; </p> <p style="position:absolute;top:536px;left:312px;white-space:nowrap" class="ft64">�syftar f�retag som bedrivs av person med <br/>hemvist i en avtalsslutande stat, respektive <br/>f�retag som bedrivs av person med hemvist <br/>i den andra avtalsslutande staten; </p> <p style="position:absolute;top:604px;left:324px;white-space:nowrap" class="ft60">d) &#34;internationell trafik&#34; �syftar transport </p> <p style="position:absolute;top:621px;left:313px;white-space:nowrap" class="ft64">med skepp eller luftfartyg utom d� trans-<br/>porten sker uteslutande mellan platser i en <br/>avtalsslutande stat; </p> <p style="position:absolute;top:672px;left:324px;white-space:nowrap" class="ft60">e) &#34;beh�rig myndighet&#34; �syftar: </p> <p style="position:absolute;top:689px;left:336px;white-space:nowrap" class="ft60">1) i F�renta Staterna, &#34;the Secretary of </p> <p style="position:absolute;top:706px;left:325px;white-space:nowrap" class="ft64">the Treasury&#34; eller dennes befullm�ktigade <br/>ombud; </p> <p style="position:absolute;top:757px;left:334px;white-space:nowrap" class="ft60">2) i Sverige: finansministern eller dennes </p> <p style="position:absolute;top:774px;left:325px;white-space:nowrap" class="ft64">befullm�ktigade ombud eller den myndig-<br/>het �t vilken uppdragits att vara beh�rig </p> <p style="position:absolute;top:808px;left:325px;white-space:nowrap" class="ft60">myndighet enligt detta avtal; </p> <p style="position:absolute;top:46px;left:34px;white-space:nowrap" class="ft63"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:80px;left:46px;white-space:nowrap" class="ft60">c) a citizen of the United States, who is </p> <p style="position:absolute;top:96px;left:34px;white-space:nowrap" class="ft64">not a citizen of Sweden, who temporarily <br/>visits Sweden for a period not exceeding two <br/>years, and who is, or immediately prior to <br/>such visit was, a resident of the United <br/>States, as determined under Article 4; </p> <p style="position:absolute;top:180px;left:46px;white-space:nowrap" class="ft60">d) an estate of a person described in sub-</p> <p style="position:absolute;top:197px;left:33px;white-space:nowrap" class="ft60">paragraph a), b) or c); or </p> <p style="position:absolute;top:214px;left:46px;white-space:nowrap" class="ft60">e) a company that is a resident of the </p> <p style="position:absolute;top:231px;left:34px;white-space:nowrap" class="ft60">United States, as determined under Article 4. </p> <p style="position:absolute;top:282px;left:34px;white-space:nowrap" class="ft61"><b>Article 3 </b></p> <p style="position:absolute;top:316px;left:35px;white-space:nowrap" class="ft62"><i>General definitions </i></p> <p style="position:absolute;top:350px;left:47px;white-space:nowrap" class="ft60">1. For the purposes of this Convention, </p> <p style="position:absolute;top:367px;left:34px;white-space:nowrap" class="ft60">unless the context otherwise requires </p> <p style="position:absolute;top:400px;left:46px;white-space:nowrap" class="ft60">a) the term &#34;person&#34; includes an individu-</p> <p style="position:absolute;top:417px;left:34px;white-space:nowrap" class="ft65">al, an estate, a trust, a partnership, a compa-<br/>ny, and any other body of persons; </p> <p style="position:absolute;top:452px;left:46px;white-space:nowrap" class="ft60">b) the term &#34;company&#34; means any entity </p> <p style="position:absolute;top:468px;left:35px;white-space:nowrap" class="ft64">which is treated as a body corporate for <br/>income tax purposes; </p> <p style="position:absolute;top:502px;left:46px;white-space:nowrap" class="ft60">c) the terms &#34;enterprise of a Contracting </p> <p style="position:absolute;top:519px;left:35px;white-space:nowrap" class="ft64">State&#34; and &#34;enterprise of the other Contract-<br/>ing State&#34; mean respectively an enterprise <br/>carried on by a resident of a Contracting </p> <p style="position:absolute;top:570px;left:35px;white-space:nowrap" class="ft64">State and an enterprise carried on by a resi-<br/>dent of the other Contracting State; </p> <p style="position:absolute;top:604px;left:47px;white-space:nowrap" class="ft60">d) the term &#34;international traffic&#34; means </p> <p style="position:absolute;top:621px;left:35px;white-space:nowrap" class="ft64">any transport by a ship or aircraft, except <br/>where such transport is solely between places <br/>within a Contracting State; </p> <p style="position:absolute;top:672px;left:47px;white-space:nowrap" class="ft60">e) the term &#34;competent authority&#34; means </p> <p style="position:absolute;top:688px;left:56px;white-space:nowrap" class="ft60">(i) in the case of the United States, the </p> <p style="position:absolute;top:706px;left:47px;white-space:nowrap" class="ft64">Secretary of the Treasury or his delegate; <br/>and </p> <p style="position:absolute;top:756px;left:57px;white-space:nowrap" class="ft60">(ii) in the case of Sweden, the Minister </p> <p style="position:absolute;top:773px;left:48px;white-space:nowrap" class="ft64">of Finance, his authorized representative or <br/>the authority which is designated as a <br/>competent authority for the purposes of <br/>this Convention; </p> </div> <div id="page7-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:43px;left:514px;white-space:nowrap" class="ft70"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:844px;left:585px;white-space:nowrap" class="ft71">6087 </p> <p style="position:absolute;top:76px;left:83px;white-space:nowrap" class="ft71">f) the term &#34;United States&#34; means the </p> <p style="position:absolute;top:93px;left:71px;white-space:nowrap" class="ft71">United States of America, but such term (i) </p> <p style="position:absolute;top:110px;left:71px;white-space:nowrap" class="ft71">does not include Puerto Rico, the Virgin </p> <p style="position:absolute;top:126px;left:71px;white-space:nowrap" class="ft74">Islands, Guam, or other United States pos-<br/>sessions or territories, and (ii) includes (A) </p> <p style="position:absolute;top:160px;left:71px;white-space:nowrap" class="ft74">the territorial sea of the United States and <br/>(B) the seabed and subsoil of the submarine <br/>areas adjacent to the territorial sea, over <br/>which the United States of America exercises <br/>sovereign rights, in accordance with interna-<br/>tional law, for the purpose of exploration for <br/>and exploitation of the natural resources of <br/>such areas; </p> <p style="position:absolute;top:295px;left:83px;white-space:nowrap" class="ft71">g) the term &#34;Sweden&#34; means the Kingdom </p> <p style="position:absolute;top:312px;left:71px;white-space:nowrap" class="ft74">of Sweden and, when used in a geographical <br/>sense, includes the national territory, the <br/>territorial sea as well as other maritime areas <br/>over which Sweden, in accordance with </p> <p style="position:absolute;top:379px;left:72px;white-space:nowrap" class="ft74">international law, exercises sovereign rights <br/>or jurisdiction. </p> <p style="position:absolute;top:431px;left:84px;white-space:nowrap" class="ft71">2. As regards the application of the Con-</p> <p style="position:absolute;top:447px;left:72px;white-space:nowrap" class="ft74">vention by a Contracting State any term not <br/>defined therein shall, unless the context </p> <p style="position:absolute;top:481px;left:71px;white-space:nowrap" class="ft74">otherwise requires or the competent authoriti-<br/>es agree to a common meaning pursuant to <br/>the provisions of Article 25 (Mutual agree-</p> <p style="position:absolute;top:531px;left:72px;white-space:nowrap" class="ft74">ment procedure), have the meaning which it <br/>has under the laws of that State concerning <br/>the taxes to which the Convention applies. </p> <p style="position:absolute;top:616px;left:73px;white-space:nowrap" class="ft72"><b>Article 4 </b></p> <p style="position:absolute;top:650px;left:72px;white-space:nowrap" class="ft73"><i>Residence </i></p> <p style="position:absolute;top:684px;left:86px;white-space:nowrap" class="ft71">1. For the purposes of this Convention, the </p> <p style="position:absolute;top:701px;left:72px;white-space:nowrap" class="ft74">term &#34;resident of a Contracting State&#34; means <br/>any person who, under the laws of that State, <br/>is liable to tax therein by reason of his domi-<br/>cile, residence, place of management, place <br/>of incorporation, or any other criterion of a <br/>similar nature, provided, however, that </p> <p style="position:absolute;top:76px;left:359px;white-space:nowrap" class="ft71">f) &#34;F�renta Staterna&#34; �syftar Amerikas </p> <p style="position:absolute;top:93px;left:348px;white-space:nowrap" class="ft74">F�renta Stater, men omfattar inte Puerto <br/>Rico, Jungfru�arna, Guam eller annan be-<br/>sittning eller annat omr�de som tillh�r F�ren-<br/>ta Staterna. Uttrycket omfattar F�renta Sta-<br/>ternas territorialvatten samt havsbottnen och <br/>dennas underlag i de omr�den under vattnet <br/>som gr�nsar till F�renta Staternas territorial-<br/>vatten �ver vilka omr�den Amerikas F�renta <br/>Stater i �verensst�mmelse med folkr�ttens <br/>regler ut�var suver�na r�ttigheter i fr�ga om <br/>utforskning och utnyttjande av omr�denas <br/>naturtillg�ngar; </p> <p style="position:absolute;top:295px;left:359px;white-space:nowrap" class="ft71">g) &#34;Sverige&#34; �syftar Konungariket Sverige </p> <p style="position:absolute;top:312px;left:348px;white-space:nowrap" class="ft74">och, n�r uttrycket anv�nds i geografisk <br/>bem�rkelse, Sveriges territorium, dess terri-<br/>torialvatten liksom de andra havsomr�den <br/>�ver vilka Sverige - i �verensst�mmelse <br/>med folkr�ttens regler - ut�var suver�na <br/>r�ttigheter eller jurisdiktion. </p> <p style="position:absolute;top:431px;left:360px;white-space:nowrap" class="ft71">2. D� en avtalsslutande stat till�mpar detta </p> <p style="position:absolute;top:447px;left:348px;white-space:nowrap" class="ft74">avtal anses, s�vida inte sammanhanget f�ran-<br/>leder annat eller de beh�riga myndigheterna <br/>i enlighet med best�mmelserna i artikel 25 <br/>tr�ffar �verenskommelse om uttryckets inne-<br/>b�rd, varje uttryck, som inte definierats i <br/>avtalet, ha den betydelse som uttrycket har <br/>enligt den statens lagstiftning i fr�ga om </p> <p style="position:absolute;top:564px;left:349px;white-space:nowrap" class="ft71">s�dana skatter p� vilka avtalet till�mpas. </p> <p style="position:absolute;top:616px;left:349px;white-space:nowrap" class="ft72"><b>Artikel 4 </b></p> <p style="position:absolute;top:650px;left:349px;white-space:nowrap" class="ft73"><i>Hemvist </i></p> <p style="position:absolute;top:684px;left:362px;white-space:nowrap" class="ft71">1. Vid till�mpningen av detta avtal f�rst�s </p> <p style="position:absolute;top:701px;left:349px;white-space:nowrap" class="ft74">med uttrycket &#34;person med hemvist i en <br/>avtalsslutande stat&#34; person som enligt lag-<br/>stiftningen i denna stat �r skattskyldig d�r p� <br/>grund av domicil, bos�ttning, plats f�r f�re-<br/>tagsledning, bolagsbildning eller annan lik-</p> <p style="position:absolute;top:784px;left:350px;white-space:nowrap" class="ft74">nande omst�ndighet. Uttrycket inbegriper <br/>emellertid </p> </div> <div id="page8-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:43px;left:39px;white-space:nowrap" class="ft80"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:77px;left:329px;white-space:nowrap" class="ft81">a) inte person som �r skattskyldig i denna </p> <p style="position:absolute;top:93px;left:317px;white-space:nowrap" class="ft82">stat endast f�r inkomst fr�n k�lla i denna <br/>stat; och </p> <p style="position:absolute;top:144px;left:328px;white-space:nowrap" class="ft81">b) handelsbolag, d�dsbo och &#34;trust&#34; endast </p> <p style="position:absolute;top:161px;left:317px;white-space:nowrap" class="ft82">till den del dess inkomst �r skattepliktig i <br/>denna stat p� samma s�tt som inkomst som <br/>f�rv�rvas av person med hemvist d�r, anting-<br/>en hos handelsbolaget, d�dsboet eller &#34;trus-<br/>ten&#34; eller hos dess del�gare eller f�rm�nsta-</p> <p style="position:absolute;top:245px;left:316px;white-space:nowrap" class="ft81">gare. </p> <p style="position:absolute;top:279px;left:328px;white-space:nowrap" class="ft81">En medborgare i F�renta Staterna eller en </p> <p style="position:absolute;top:296px;left:316px;white-space:nowrap" class="ft82">utl�nning som har erh�llit tillst�nd enligt lag <br/>att varaktigt uppeh�lla sig i F�renta Staterna, <br/>har hemvist i F�renta Staterna, men endast i <br/>det fall s�dan person uppeh�ller sig under <br/>betydande tid, har en permanent bostad eller <br/>vistas stadigvarande i F�renta Staterna. Om </p> <p style="position:absolute;top:396px;left:316px;white-space:nowrap" class="ft82">en s�dan person har hemvist �ven i Sverige <br/>enligt denna punkt, kommer han ocks� att <br/>behandlas som person med hemvist i F�renta <br/>Staterna enligt denna punkt och hans hemvist </p> <p style="position:absolute;top:463px;left:316px;white-space:nowrap" class="ft81">skall best�mmas enligt punkt 2. </p> <p style="position:absolute;top:498px;left:327px;white-space:nowrap" class="ft81">2. D� p� grund av best�mmelserna i punkt </p> <p style="position:absolute;top:515px;left:317px;white-space:nowrap" class="ft81">1 fysisk person har hemvist i b�da avtalsslu-</p> <p style="position:absolute;top:531px;left:316px;white-space:nowrap" class="ft82">tande staterna, best�ms hans hemvist p� <br/>f�ljande s�tt: </p> <p style="position:absolute;top:565px;left:327px;white-space:nowrap" class="ft81">a) Han anses ha hemvist i den stat d�r han </p> <p style="position:absolute;top:582px;left:315px;white-space:nowrap" class="ft81">har en bostad som stadigvarande st�r till hans </p> <p style="position:absolute;top:599px;left:316px;white-space:nowrap" class="ft81">f�rfogande; om han har en s�dan bostad i </p> <p style="position:absolute;top:616px;left:315px;white-space:nowrap" class="ft82">b�da staterna, anses han ha hemvist i den stat <br/>med vilken hans personliga och ekonomiska <br/>f�rbindelser �r starkast (centrum f�r levnads-</p> <p style="position:absolute;top:666px;left:316px;white-space:nowrap" class="ft81">intressena); </p> <p style="position:absolute;top:683px;left:327px;white-space:nowrap" class="ft81">b) om det inte kan avg�ras i vilken stat </p> <p style="position:absolute;top:700px;left:316px;white-space:nowrap" class="ft82">han har centrum f�r sina levnadsintressen <br/>eller om han inte i n�gondera staten har en <br/>bostad som stadigvarande st�r till hans f�r-</p> <p style="position:absolute;top:750px;left:316px;white-space:nowrap" class="ft81">fogande, anses han ha hemvist i den stat d�r </p> <p style="position:absolute;top:767px;left:315px;white-space:nowrap" class="ft81">han stadigvarande vistas; </p> <p style="position:absolute;top:846px;left:39px;white-space:nowrap" class="ft81">6088 </p> <p style="position:absolute;top:77px;left:51px;white-space:nowrap" class="ft81">a) this term does not include any person </p> <p style="position:absolute;top:94px;left:39px;white-space:nowrap" class="ft82">who is liable to tax in that State in respect <br/>only of income from sources in that State; <br/>and </p> <p style="position:absolute;top:144px;left:51px;white-space:nowrap" class="ft81">b) in the case of a partnership, estate, or </p> <p style="position:absolute;top:161px;left:39px;white-space:nowrap" class="ft82">trust, this term applies only to the extent that <br/>the income derived by such partnership, <br/>estate, or trust is subject to tax in that State <br/>as the income of a resident, either in its </p> <p style="position:absolute;top:228px;left:39px;white-space:nowrap" class="ft82">hands or in the hands of its partners or <br/>beneficiaries. </p> <p style="position:absolute;top:279px;left:51px;white-space:nowrap" class="ft81">A United States citizen or an alien lawfully </p> <p style="position:absolute;top:296px;left:39px;white-space:nowrap" class="ft82">admitted for permanent residence is a resi-<br/>dent of the United States, but only if such </p> <p style="position:absolute;top:329px;left:38px;white-space:nowrap" class="ft82">person has a substantial presence, permanent <br/>home, or habitual abode in the United States. <br/>If such person is also a resident of Sweden <br/>under this paragraph, such person will also <br/>be treated as a United States resident under <br/>this paragraph and such person's status shall <br/>be determined under paragraph 2. </p> <p style="position:absolute;top:498px;left:50px;white-space:nowrap" class="ft81">2. Where by reason of the provisions of </p> <p style="position:absolute;top:515px;left:38px;white-space:nowrap" class="ft82">paragraph 1 an individual is a resident of <br/>both Contracting States, then his status shall <br/>be determined as follows </p> <p style="position:absolute;top:565px;left:50px;white-space:nowrap" class="ft81">a) he shall be deemed to be a resident of </p> <p style="position:absolute;top:582px;left:39px;white-space:nowrap" class="ft82">the State in which he has a permanent home <br/>available to him; if he has a permanent home <br/>available to him in both States, he shall be <br/>deemed to be a resident of the State with </p> <p style="position:absolute;top:649px;left:38px;white-space:nowrap" class="ft82">which his personal and economic relations <br/>are closer (center of vital interests); </p> <p style="position:absolute;top:683px;left:50px;white-space:nowrap" class="ft81">b) if the State in which he has his center of </p> <p style="position:absolute;top:700px;left:38px;white-space:nowrap" class="ft81">vital interests cannot be determined, or if he </p> <p style="position:absolute;top:717px;left:38px;white-space:nowrap" class="ft82">does not have a permanent home available to <br/>him in either State, he shall be deemed to be </p> <p style="position:absolute;top:750px;left:38px;white-space:nowrap" class="ft82">a resident of the State in which he has an <br/>habitual abode; </p> </div> <div id="page9-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:845px;left:579px;white-space:nowrap" class="ft90">6089 </p> <p style="position:absolute;top:42px;left:510px;white-space:nowrap" class="ft91"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:75px;left:80px;white-space:nowrap" class="ft90">c) if he has an habitual abode in both </p> <p style="position:absolute;top:92px;left:68px;white-space:nowrap" class="ft94">States or in neither of them, he shall be <br/>deemed to be a resident of the State of which </p> <p style="position:absolute;top:125px;left:68px;white-space:nowrap" class="ft90">he is a citizen; </p> <p style="position:absolute;top:142px;left:79px;white-space:nowrap" class="ft90">d) if he is a citizen of both States or of </p> <p style="position:absolute;top:159px;left:68px;white-space:nowrap" class="ft94">neither of them, the competent authorities of <br/>the Contracting States shall settle the ques-<br/>tion by mutual agreement. </p> <p style="position:absolute;top:243px;left:79px;white-space:nowrap" class="ft90">3. Where by reason of the provisions of </p> <p style="position:absolute;top:259px;left:67px;white-space:nowrap" class="ft94">paragraph 1 a company is a resident of both <br/>Contracting States, then if it is created under <br/>the laws of a Contracting State or a political </p> <p style="position:absolute;top:310px;left:68px;white-space:nowrap" class="ft94">subdivision thereof, it shall be deemed to be <br/>a resident only of that State. </p> <p style="position:absolute;top:360px;left:79px;white-space:nowrap" class="ft90">4. Where by reason of the provisions of </p> <p style="position:absolute;top:377px;left:67px;white-space:nowrap" class="ft94">paragraph 1 a person other than an individual <br/>or a company is a resident of both Contract-<br/>ing States, the competent authorities of the <br/>Contracting States shall settle the question by <br/>mutual agreement. </p> <p style="position:absolute;top:494px;left:66px;white-space:nowrap" class="ft92"><b>Article 5 </b></p> <p style="position:absolute;top:528px;left:66px;white-space:nowrap" class="ft93"><i>Permanent establishment </i></p> <p style="position:absolute;top:562px;left:80px;white-space:nowrap" class="ft90">1. For the purposes of this Convention, the </p> <p style="position:absolute;top:578px;left:67px;white-space:nowrap" class="ft94">term &#34;permanent establishment&#34; means a <br/>fixed place of business through which the <br/>business of an enterprise is wholly or partly <br/>carried on. </p> <p style="position:absolute;top:662px;left:79px;white-space:nowrap" class="ft90">2. The term &#34;permanent establishment&#34; </p> <p style="position:absolute;top:679px;left:67px;white-space:nowrap" class="ft90">includes especially </p> <p style="position:absolute;top:696px;left:78px;white-space:nowrap" class="ft94">a) a place of management; <br/>b) a branch; </p> <p style="position:absolute;top:729px;left:78px;white-space:nowrap" class="ft94">c) an office; <br/>d) a factory; <br/>e) a workshop; and <br/>f) a mine, an oil or gas well, a quarry or </p> <p style="position:absolute;top:796px;left:66px;white-space:nowrap" class="ft94">any other place of extraction of natural <br/>resources. </p> <p style="position:absolute;top:74px;left:356px;white-space:nowrap" class="ft90">c) om han stadigvarande vistas i b�da </p> <p style="position:absolute;top:91px;left:344px;white-space:nowrap" class="ft94">staterna eller om han inte vistas stadigvaran-<br/>de i n�gon av dem, anses han ha hemvist i </p> <p style="position:absolute;top:125px;left:343px;white-space:nowrap" class="ft90">den stat d�r han �r medborgare; </p> <p style="position:absolute;top:141px;left:355px;white-space:nowrap" class="ft90">d) om han �r medborgare i b�da staterna </p> <p style="position:absolute;top:158px;left:343px;white-space:nowrap" class="ft94">eller om han inte �r medborgare i n�gon av <br/>dem, avg�r de beh�riga myndigheterna i de <br/>avtalsslutande staterna fr�gan genom �msesi-<br/>dig �verenskommelse. </p> <p style="position:absolute;top:242px;left:355px;white-space:nowrap" class="ft90">3. D� p� grund av best�mmelserna i punkt </p> <p style="position:absolute;top:259px;left:345px;white-space:nowrap" class="ft90">1 ett bolag har hemvist i b�da avtalsslutande </p> <p style="position:absolute;top:276px;left:343px;white-space:nowrap" class="ft94">staterna, anses bolaget i fr�ga, om det bildats <br/>enligt lagstiftningen i en avtalsslutande stat <br/>eller i en av dess politiska underavdelningar, <br/>ha hemvist endast i denna stat. </p> <p style="position:absolute;top:360px;left:354px;white-space:nowrap" class="ft90">4. D� p� grund av best�mmelserna i punkt </p> <p style="position:absolute;top:377px;left:345px;white-space:nowrap" class="ft90">1 annan person �n fysisk person och bolag </p> <p style="position:absolute;top:393px;left:343px;white-space:nowrap" class="ft94">har hemvist i b�da avtalsslutande staterna, <br/>avg�r de beh�riga myndigheterna fr�gan <br/>genom �msesidig �verenskommelse. </p> <p style="position:absolute;top:494px;left:343px;white-space:nowrap" class="ft92"><b>Artikel 5 </b></p> <p style="position:absolute;top:528px;left:342px;white-space:nowrap" class="ft93"><i>Fast driftst�lle </i></p> <p style="position:absolute;top:562px;left:356px;white-space:nowrap" class="ft90">1. Vid till�mpningen av detta avtal �syftar </p> <p style="position:absolute;top:578px;left:343px;white-space:nowrap" class="ft94">uttrycket &#34;fast driftst�lle&#34; en stadigvarande <br/>plats f�r aff�rsverksamhet fr�n vilken ett <br/>f�retags verksamhet helt eller delvis bedrivs. </p> <p style="position:absolute;top:663px;left:354px;white-space:nowrap" class="ft90">2. Uttrycket &#34;fast driftst�lle&#34; innefattar </p> <p style="position:absolute;top:679px;left:343px;white-space:nowrap" class="ft90">s�rskilt: </p> <p style="position:absolute;top:696px;left:354px;white-space:nowrap" class="ft94">a) plats f�r f�retagsledning, <br/>b) filial, <br/>c) kontor, <br/>d) fabrik, <br/>e) verkstad, och <br/>f) gruva, olje- eller gask�lla, stenbrott eller </p> <p style="position:absolute;top:797px;left:343px;white-space:nowrap" class="ft90">annan plats f�r utvinning av naturtillg�ngar. </p> </div> <div id="page10-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:42px;left:40px;white-space:nowrap" class="ft100"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:66px;left:327px;white-space:nowrap" class="ft101">3. Plats f�r byggnads-, anl�ggnings- eller </p> <p style="position:absolute;top:82px;left:315px;white-space:nowrap" class="ft102">installationsverksamhet utg�r fast driftst�lle <br/>endast om verksamheten p�g�r mer �n tolv <br/>m�nader. Anv�ndningen i en avtalsslutande <br/>stat av installation, borrplattform eller skepp <br/>f�r att utforska eller utvinna naturtillg�ngar </p> <p style="position:absolute;top:165px;left:315px;white-space:nowrap" class="ft102">utg�r fast driftst�lle endast om anv�ndningen <br/>p�g�r under mer �n tolv m�nader. </p> <p style="position:absolute;top:216px;left:326px;white-space:nowrap" class="ft101">4. Utan hinder av f�reg�ende best�mmelser </p> <p style="position:absolute;top:233px;left:315px;white-space:nowrap" class="ft102">i denna artikel anses uttrycket &#34;fast driftst�l-<br/>le&#34; inte innefatta: </p> <p style="position:absolute;top:283px;left:326px;white-space:nowrap" class="ft101">a) anv�ndningen av anordningar uteslutan-</p> <p style="position:absolute;top:300px;left:314px;white-space:nowrap" class="ft102">de f�r lagring, utst�llning eller utl�mnande <br/>av f�retaget tillh�riga varor; </p> <p style="position:absolute;top:334px;left:326px;white-space:nowrap" class="ft101">b) innehavet av ett f�retaget tillh�rigt </p> <p style="position:absolute;top:350px;left:314px;white-space:nowrap" class="ft102">varulager uteslutande f�r lagring, utst�llning <br/>eller utl�mnande; </p> <p style="position:absolute;top:401px;left:326px;white-space:nowrap" class="ft101">c) innehavet av ett f�retaget tillh�rigt </p> <p style="position:absolute;top:418px;left:314px;white-space:nowrap" class="ft102">varulager uteslutande f�r bearbetning eller <br/>f�r�dling genom annat f�retags f�rsorg; </p> <p style="position:absolute;top:468px;left:326px;white-space:nowrap" class="ft101">d) innehavet av stadigvarande plats f�r </p> <p style="position:absolute;top:485px;left:314px;white-space:nowrap" class="ft102">aff�rsverksamhet uteslutande f�r ink�p av <br/>varor eller inf�rskaffande av upplysningar <br/>f�r f�retaget; </p> <p style="position:absolute;top:535px;left:326px;white-space:nowrap" class="ft101">e) innehavet av stadigvarande plats f�r </p> <p style="position:absolute;top:552px;left:314px;white-space:nowrap" class="ft102">aff�rsverksamhet uteslutande f�r att f�r <br/>f�retaget bedriva annan verksamhet av f�rbe-<br/>redande eller bitr�dande art; </p> <p style="position:absolute;top:602px;left:326px;white-space:nowrap" class="ft101">f) innehavet av stadigvarande plats f�r </p> <p style="position:absolute;top:619px;left:314px;white-space:nowrap" class="ft102">aff�rsverksamhet uteslutande f�r att kom-<br/>binera verksamheter som anges i punkterna <br/>a)-e). </p> <p style="position:absolute;top:686px;left:326px;white-space:nowrap" class="ft101">5. Om person, som inte �r s�dan oberoen-</p> <p style="position:absolute;top:702px;left:314px;white-space:nowrap" class="ft102">de representant p� vilken punkt 6 till�mpas, <br/>�r verksam f�r ett f�retag samt i en avtals-<br/>slutande stat har och d�r regelm�ssigt an-<br/>v�nder fullmakt att sluta avtal i f�retagets <br/>namn, anses detta f�retag - utan hinder av <br/>best�mmelserna i punkterna 1 och 2 - ha </p> <p style="position:absolute;top:802px;left:315px;white-space:nowrap" class="ft102">fast driftst�lle i denna stat i fr�ga om varje <br/>verksamhet som denna person bedriver f�r </p> <p style="position:absolute;top:844px;left:40px;white-space:nowrap" class="ft101">6090 </p> <p style="position:absolute;top:66px;left:51px;white-space:nowrap" class="ft101">3. A building site or construction or in-</p> <p style="position:absolute;top:82px;left:39px;white-space:nowrap" class="ft102">stallation project constitutes a permanent <br/>establishment only if it lasts more than twel-<br/>ve months. The use of an installation or <br/>drilling rig or ship in a Contracting State to </p> <p style="position:absolute;top:149px;left:39px;white-space:nowrap" class="ft102">explore for or exploit natural resources <br/>constitutes a permanent establishment only if <br/>such use is for more than twelve months. </p> <p style="position:absolute;top:216px;left:50px;white-space:nowrap" class="ft101">4. Notwithstanding the preceding provi-</p> <p style="position:absolute;top:233px;left:39px;white-space:nowrap" class="ft102">sions of this Article, the term &#34;permanent <br/>establishment&#34; shall be deemed not to in-<br/>clude </p> <p style="position:absolute;top:284px;left:51px;white-space:nowrap" class="ft101">a) the use of facilities solely for the purpo-</p> <p style="position:absolute;top:300px;left:39px;white-space:nowrap" class="ft102">se of storage, display or delivery of goods or <br/>merchandise belonging to the enterprise; </p> <p style="position:absolute;top:334px;left:50px;white-space:nowrap" class="ft101">b) the maintenance of a stock of goods or </p> <p style="position:absolute;top:351px;left:39px;white-space:nowrap" class="ft102">merchandise belonging to the enterprise <br/>solely for the purpose of storage, display, or <br/>delivery; </p> <p style="position:absolute;top:401px;left:50px;white-space:nowrap" class="ft101">c) the maintenance of a stock of goods or </p> <p style="position:absolute;top:418px;left:39px;white-space:nowrap" class="ft102">merchandise belonging to the enterprise <br/>solely for the purpose of processing by <br/>another enterprise; </p> <p style="position:absolute;top:468px;left:50px;white-space:nowrap" class="ft101">d) the maintenance of a fixed place of </p> <p style="position:absolute;top:485px;left:38px;white-space:nowrap" class="ft102">business solely for the purpose of purchasing <br/>goods or merchandise or of collecting in-<br/>formation for the enterprise; </p> <p style="position:absolute;top:535px;left:50px;white-space:nowrap" class="ft101">e) the maintenance of a fixed place of busi-</p> <p style="position:absolute;top:551px;left:38px;white-space:nowrap" class="ft102">ness solely for the purpose of carrying on, <br/>for the enterprise, any other activity of a <br/>preparatory or auxiliary character; </p> <p style="position:absolute;top:602px;left:51px;white-space:nowrap" class="ft101">f) the maintenance of a fixed place of busi-</p> <p style="position:absolute;top:619px;left:39px;white-space:nowrap" class="ft102">ness solely for any combination of activities <br/>mentioned in subparagraphs a) to e). </p> <p style="position:absolute;top:686px;left:50px;white-space:nowrap" class="ft101">5. Notwithstanding the provisions of para-</p> <p style="position:absolute;top:702px;left:38px;white-space:nowrap" class="ft102">graphs 1 and 2, where a person - other than <br/>an agent of an independent status to whom <br/>paragraph 6 applies - is acting on behalf of <br/>an enterprise and has and habitually exercises </p> <p style="position:absolute;top:769px;left:39px;white-space:nowrap" class="ft101">in a Contracting State an authority to con-</p> <p style="position:absolute;top:786px;left:38px;white-space:nowrap" class="ft101">clude contracts in the name of the enterprise, </p> <p style="position:absolute;top:803px;left:39px;white-space:nowrap" class="ft101">that enterprise shall be deemed to have a </p> <p style="position:absolute;top:819px;left:38px;white-space:nowrap" class="ft101">permanent establishment in that State in </p> </div> <div id="page11-div" style="position:relative;width:641px;height:901px;"> <img width="641" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:39px;left:510px;white-space:nowrap" class="ft110"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:839px;left:580px;white-space:nowrap" class="ft111">6091 </p> <p style="position:absolute;top:62px;left:67px;white-space:nowrap" class="ft114">respect of any activities which that person <br/>undertakes for the enterprise, unless the <br/>activities of such person are limited to those <br/>mentioned in paragraph 4 which, if exercised <br/>through a fixed place of business, would not <br/>make this fixed place of business a perma-<br/>nent establishment under the provisions of <br/>that paragraph. </p> <p style="position:absolute;top:213px;left:79px;white-space:nowrap" class="ft111">6. An enterprise shall not be deemed to </p> <p style="position:absolute;top:229px;left:67px;white-space:nowrap" class="ft114">have a permanent establishment in a Con-<br/>tracting State merely because it carries on <br/>business in that State through a broker, </p> <p style="position:absolute;top:279px;left:68px;white-space:nowrap" class="ft114">general commission agent or any other agent <br/>of an independent status, provided that such <br/>persons are acting in the ordinary course of </p> <p style="position:absolute;top:330px;left:67px;white-space:nowrap" class="ft111">their business. </p> <p style="position:absolute;top:364px;left:79px;white-space:nowrap" class="ft111">7. The fact that a company which is a resi-</p> <p style="position:absolute;top:380px;left:67px;white-space:nowrap" class="ft114">dent of a Contracting State controls or is <br/>controlled by a company which is a resident <br/>of the other Contracting State, or which <br/>carries on business in that other State <br/>(whether through a permanent establishment <br/>or otherwise), shall not of itself constitute </p> <p style="position:absolute;top:481px;left:67px;white-space:nowrap" class="ft114">either company a permanent establishment of <br/>the other. </p> <p style="position:absolute;top:549px;left:67px;white-space:nowrap" class="ft112"><b>Article 6 </b></p> <p style="position:absolute;top:582px;left:67px;white-space:nowrap" class="ft113"><i>Income from real property </i></p> <p style="position:absolute;top:616px;left:80px;white-space:nowrap" class="ft111">1. Income derived by a resident of a Con-</p> <p style="position:absolute;top:632px;left:68px;white-space:nowrap" class="ft114">tracting State from real property (including <br/>income from agriculture or forestry) situated <br/>in the other Contracting State may be taxed <br/>in that other State. </p> <p style="position:absolute;top:716px;left:79px;white-space:nowrap" class="ft111">2. The term &#34;real property&#34; shall have the </p> <p style="position:absolute;top:733px;left:67px;white-space:nowrap" class="ft114">meaning which it has under the law of the <br/>Contracting State in which the property in </p> <p style="position:absolute;top:766px;left:66px;white-space:nowrap" class="ft114">question is situated. The term shall in any <br/>case include property accessory to real pro-<br/>perty, livestock and equipment used in agri-<br/>culture and forestry, rights to which the </p> <p style="position:absolute;top:61px;left:344px;white-space:nowrap" class="ft114">f�retaget. Detta g�ller dock inte, om den <br/>verksamhet som denna person bedriver �r <br/>begr�nsad till s�dan som anges i punkt 4 och <br/>som - om den bedrevs fr�n en stadigvarande </p> <p style="position:absolute;top:128px;left:343px;white-space:nowrap" class="ft114">plats f�r aff�rsverksamhet - inte skulle g�ra <br/>denna stadigvarande plats f�r aff�rsverksam-<br/>het till fast driftst�lle enligt best�mmelserna </p> <p style="position:absolute;top:178px;left:344px;white-space:nowrap" class="ft111">i n�mnda punkt. </p> <p style="position:absolute;top:212px;left:355px;white-space:nowrap" class="ft111">6. F�retag anses inte ha fast driftst�lle i en </p> <p style="position:absolute;top:229px;left:343px;white-space:nowrap" class="ft114">avtalsslutande stat endast p� den grund att <br/>f�retaget bedriver aff�rsverksamhet i denna <br/>stat genom f�rmedling av m�klare, kommis-<br/>sion�r eller annan oberoende representant, <br/>under f�ruts�ttning att s�dan person d�rvid <br/>bedriver sin sedvanliga aff�rsverksamhet. </p> <p style="position:absolute;top:363px;left:355px;white-space:nowrap" class="ft111">7. Den omst�ndigheten att ett bolag med </p> <p style="position:absolute;top:380px;left:343px;white-space:nowrap" class="ft114">hemvist i en avtalsslutande stat kontrollerar <br/>eller kontrolleras av ett bolag med hemvist i <br/>den andra avtalsslutande staten eller ett bolag <br/>som bedriver aff�rsverksamhet i denna andra <br/>stat (antingen fr�n fast driftst�lle eller p� <br/>annat s�tt), medf�r inte i och f�r sig att <br/>n�gotdera bolaget utg�r fast driftst�lle f�r det <br/>andra. </p> <p style="position:absolute;top:549px;left:343px;white-space:nowrap" class="ft112"><b>Artikel 6 </b></p> <p style="position:absolute;top:582px;left:342px;white-space:nowrap" class="ft113"><i>Inkomst av fast egendom </i></p> <p style="position:absolute;top:616px;left:356px;white-space:nowrap" class="ft111">1. Inkomst, som person med hemvist i en </p> <p style="position:absolute;top:632px;left:343px;white-space:nowrap" class="ft114">avtalsslutande stat f�rv�rvar av fast egendom <br/>(d�ri inbegripen inkomst av lantbruk och <br/>skogsbruk) bel�gen i den andra avtalsslutan-<br/>de staten, f�r beskattas i denna andra stat. </p> <p style="position:absolute;top:717px;left:354px;white-space:nowrap" class="ft111">2. Uttrycket &#34;fast egendom&#34; har den be-</p> <p style="position:absolute;top:733px;left:342px;white-space:nowrap" class="ft114">tydelse som uttrycket har enligt lagstiftningen <br/>i den avtalsslutande stat d�r egendomen �r <br/>bel�gen. Uttrycket omfattar dock alltid tillbe-<br/>h�r till fast egendom, levande och d�da <br/>inventarier i lantbruk och skogsbruk, r�ttig-<br/>heter p� vilka best�mmelserna i privatr�tten </p> </div> <div id="page12-div" style="position:relative;width:648px;height:906px;"> <img width="648" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:41px;left:42px;white-space:nowrap" class="ft120"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:843px;left:45px;white-space:nowrap" class="ft121">6092 </p> <p style="position:absolute;top:73px;left:320px;white-space:nowrap" class="ft124">om fast egendom till�mpas, byggnader, <br/>nyttjander�tt till fast egendom samt r�tt till <br/>f�r�nderliga eller fasta ers�ttningar f�r nytt-</p> <p style="position:absolute;top:123px;left:319px;white-space:nowrap" class="ft121">jandet av eller r�tten att nyttja mineralf�re-</p> <p style="position:absolute;top:140px;left:320px;white-space:nowrap" class="ft124">komst, k�lla eller annan naturtillg�ng. Skepp, <br/>b�tar och luftfartyg anses inte vara fast <br/>egendom. </p> <p style="position:absolute;top:225px;left:332px;white-space:nowrap" class="ft121">3. Best�mmelserna i punkt 1 till�mpas p� </p> <p style="position:absolute;top:241px;left:320px;white-space:nowrap" class="ft124">inkomst, som f�rv�rvas genom omedelbart <br/>brukande, genom uthyrning eller genom <br/>annan anv�ndning av fast egendom. </p> <p style="position:absolute;top:308px;left:331px;white-space:nowrap" class="ft121">4. Best�mmelserna i punkterna 1 och 3 </p> <p style="position:absolute;top:325px;left:320px;white-space:nowrap" class="ft124">till�mpas �ven p� inkomst av fast egendom <br/>som tillh�r f�retag och inkomst av fast egen-<br/>dom som anv�nds vid sj�lvst�ndig yrkesut�v-<br/>ning. </p> <p style="position:absolute;top:427px;left:320px;white-space:nowrap" class="ft122"><b>Artikel 7 </b></p> <p style="position:absolute;top:460px;left:320px;white-space:nowrap" class="ft123"><i>Inkomst av r�relse </i></p> <p style="position:absolute;top:494px;left:333px;white-space:nowrap" class="ft121">1. Inkomst av r�relse, som f�retag i en </p> <p style="position:absolute;top:511px;left:320px;white-space:nowrap" class="ft124">avtalsslutande stat f�rv�rvar, beskattas endast <br/>i denna stat, s�vida inte f�retaget bedriver <br/>r�relse i den andra avtalsslutande staten fr�n <br/>d�r bel�get fast driftst�lle. Om f�retaget <br/>bedriver r�relse p� nyss angivet s�tt, f�r <br/>f�retagets inkomst beskattas i den andra <br/>staten men endast s� stor del d�rav som �r <br/>h�nf�rlig till det fasta driftst�llet. </p> <p style="position:absolute;top:679px;left:332px;white-space:nowrap" class="ft121">2. Om f�retag i en avtalsslutande stat </p> <p style="position:absolute;top:696px;left:320px;white-space:nowrap" class="ft124">bedriver r�relse i den andra avtalsslutande <br/>staten fr�n d�r bel�get fast driftst�lle, h�n-<br/>f�rs, om inte best�mmelserna i punkt 3 <br/>f�ranleder annat, i vardera avtalsslutande <br/>staten till det fasta driftst�llet den inkomst <br/>som det kan antas att driftst�llet skulle ha </p> <p style="position:absolute;top:797px;left:321px;white-space:nowrap" class="ft124">f�rv�rvat, om det varit ett frist�ende f�retag, <br/>som bedrivit verksamhet av samma eller </p> <p style="position:absolute;top:73px;left:43px;white-space:nowrap" class="ft124">provisions of general law respecting landed <br/>property apply, buildings, usufruct of real <br/>property and rights to variable or fixed <br/>payments as consideration for the working <br/>of, or the right to work, mineral deposits, <br/>sources and other natural resources; ships, <br/>boats and aircraft shall not be regarded as <br/>real property. </p> <p style="position:absolute;top:225px;left:55px;white-space:nowrap" class="ft121">3. The provisions of paragraph 1 shall </p> <p style="position:absolute;top:242px;left:43px;white-space:nowrap" class="ft124">apply to income derived from the direct use, <br/>letting, or use in any other form of real pro-<br/>perty. </p> <p style="position:absolute;top:308px;left:55px;white-space:nowrap" class="ft121">4. The provisions of paragraphs 1 and 3 </p> <p style="position:absolute;top:325px;left:43px;white-space:nowrap" class="ft124">shall also apply to the income from real <br/>property of an enterprise and to income from <br/>real property used for the performance of <br/>independent personal services. </p> <p style="position:absolute;top:427px;left:43px;white-space:nowrap" class="ft122"><b>Article 7 </b></p> <p style="position:absolute;top:460px;left:43px;white-space:nowrap" class="ft123"><i>Business profits </i></p> <p style="position:absolute;top:494px;left:56px;white-space:nowrap" class="ft121">1. The profits of an enterprise of a Con-</p> <p style="position:absolute;top:511px;left:43px;white-space:nowrap" class="ft124">tracting State shall be taxable only in that <br/>State unless the enterprise carries on business <br/>in the other Contracting State through a <br/>permanent establishment situated therein. If </p> <p style="position:absolute;top:578px;left:44px;white-space:nowrap" class="ft124">the enterprise carries on business as afore-<br/>said, the profits of the enterprise may be <br/>taxed in the other State but only so much of <br/>them as is attributable to that permanent <br/>establishment. </p> <p style="position:absolute;top:679px;left:55px;white-space:nowrap" class="ft121">2. Subject to the provisions of paragraph </p> <p style="position:absolute;top:696px;left:44px;white-space:nowrap" class="ft124">3, where an enterprise of a Contracting State <br/>carries on business in the other Contracting <br/>State through a permanent establishment <br/>situated therein, there shall in each Contract-<br/>ing State be attributed to that permanent <br/>establishment the profits which it might be <br/>expected to make if it were a distinct and <br/>separate enterprise engaged in the same or </p> </div> <div id="page13-div" style="position:relative;width:641px;height:901px;"> <img width="641" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:38px;left:511px;white-space:nowrap" class="ft130"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:840px;left:584px;white-space:nowrap" class="ft131">6093 </p> <p style="position:absolute;top:72px;left:71px;white-space:nowrap" class="ft132">similar activities under the same or similar <br/>conditions. </p> <p style="position:absolute;top:122px;left:83px;white-space:nowrap" class="ft131">3. In determining the profits of a perma-</p> <p style="position:absolute;top:139px;left:71px;white-space:nowrap" class="ft133">nent establishment, there shall be allowed as <br/>deductions expenses which are incurred for <br/>the purposes of the permanent establishment, <br/>including a reasonable allocation of executive <br/>and general administrative expenses, research <br/>and development expenses, interest, and <br/>other expenses incurred for the purposes of <br/>the enterprise as a whole (or the part thereof <br/>which includes the permanent establishment), <br/>whether incurred in the State in which the <br/>permanent establishment is situated or else-</p> <p style="position:absolute;top:323px;left:70px;white-space:nowrap" class="ft131">where. </p> <p style="position:absolute;top:357px;left:82px;white-space:nowrap" class="ft131">4. Profits shall not be attributed to a per-</p> <p style="position:absolute;top:374px;left:71px;white-space:nowrap" class="ft133">manent establishment by reason of the mere <br/>purchase by that permanent establishment of <br/>goods or merchandise for the enterprise. </p> <p style="position:absolute;top:441px;left:83px;white-space:nowrap" class="ft131">5. For the purposes of this Convention, the </p> <p style="position:absolute;top:458px;left:70px;white-space:nowrap" class="ft133">profits to be attributed to the permanent <br/>establishment shall include only the profits <br/>derived from the assets or activities of the <br/>permanent establishment and shall be deter-<br/>mined by the same method year by year <br/>unless there is good and sufficient reason to <br/>the contrary. </p> <p style="position:absolute;top:593px;left:83px;white-space:nowrap" class="ft131">6. Where profits include items of income </p> <p style="position:absolute;top:609px;left:71px;white-space:nowrap" class="ft133">which are dealt with separately in other <br/>Articles of the Convention, then the pro-<br/>visions of those Articles shall not be affected <br/>by the provisions of this Article. </p> <p style="position:absolute;top:693px;left:83px;white-space:nowrap" class="ft131">7. The term &#34;profits&#34; as used in this Ar-</p> <p style="position:absolute;top:710px;left:71px;white-space:nowrap" class="ft133">ticle means income derived from any trade <br/>or business whether carried on by an in-</p> <p style="position:absolute;top:743px;left:70px;white-space:nowrap" class="ft133">dividual, company or any other person, or <br/>group of persons, including the rental of <br/>tangible movable property. </p> <p style="position:absolute;top:71px;left:349px;white-space:nowrap" class="ft133">liknande slag under samma eller liknande <br/>villkor. </p> <p style="position:absolute;top:122px;left:361px;white-space:nowrap" class="ft131">3. Vid best�mmandet av fast driftst�lles </p> <p style="position:absolute;top:139px;left:349px;white-space:nowrap" class="ft131">inkomst medges avdrag f�r utgifter som </p> <p style="position:absolute;top:155px;left:349px;white-space:nowrap" class="ft131">uppkommit f�r det fasta driftst�llet, h�runder </p> <p style="position:absolute;top:172px;left:349px;white-space:nowrap" class="ft133">inbegripna en sk�lig del av utgifterna f�r <br/>f�retagets ledning och allm�nna f�rvaltning, <br/>forsknings- och utvecklingskostnader, r�ntor </p> <p style="position:absolute;top:222px;left:348px;white-space:nowrap" class="ft133">och andra utgifter som uppkommit f�r f�re-<br/>taget i sin helhet (eller den del d�rav som </p> <p style="position:absolute;top:256px;left:349px;white-space:nowrap" class="ft131">inbegriper det fasta driftst�llet) oavsett om </p> <p style="position:absolute;top:272px;left:348px;white-space:nowrap" class="ft133">utgifterna uppkommit i den stat d�r det fasta <br/>driftst�llet �r bel�get eller annorst�des. </p> <p style="position:absolute;top:357px;left:360px;white-space:nowrap" class="ft131">4. Inkomst h�nf�rs inte till fast driftst�lle </p> <p style="position:absolute;top:374px;left:348px;white-space:nowrap" class="ft133">endast av den anledningen att varor ink�ps <br/>genom det fasta driftst�llets f�rsorg f�r <br/>f�retaget. </p> <p style="position:absolute;top:441px;left:360px;white-space:nowrap" class="ft131">5. Vid till�mpningen av detta avtal skall </p> <p style="position:absolute;top:458px;left:348px;white-space:nowrap" class="ft133">endast inkomst som h�rr�r fr�n det fasta <br/>driftst�llets tillg�ngar eller verksamhet in-<br/>r�knas i den inkomst som �r h�nf�rlig till det </p> <p style="position:absolute;top:508px;left:349px;white-space:nowrap" class="ft131">fasta driftst�llet. Denna inkomst best�ms </p> <p style="position:absolute;top:525px;left:348px;white-space:nowrap" class="ft133">genom samma f�rfarande �r fr�n �r, s�vida <br/>inte goda och tillr�ckliga sk�l f�ranleder <br/>annat. </p> <p style="position:absolute;top:593px;left:360px;white-space:nowrap" class="ft131">6. Ing�r i inkomst av r�relse inkomster </p> <p style="position:absolute;top:609px;left:348px;white-space:nowrap" class="ft133">som behandlas s�rskilt i andra artiklar av <br/>detta avtal, ber�rs best�mmelserna i dessa <br/>artiklar inte av reglerna i denna artikel. </p> <p style="position:absolute;top:693px;left:360px;white-space:nowrap" class="ft131">7. Uttrycket &#34;inkomst&#34; i denna artikel </p> <p style="position:absolute;top:710px;left:348px;white-space:nowrap" class="ft133">avser inkomst som f�rv�rvas genom handel <br/>eller aff�rsverksamhet, uthyrning av materiell <br/>l�s egendom h�ri inbegripen, antingen denna <br/>bedrivs av fysisk person, bolag eller annan <br/>person eller av en grupp av personer. </p> </div> <div id="page14-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:39px;left:40px;white-space:nowrap" class="ft140"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:841px;left:39px;white-space:nowrap" class="ft141">6094 </p> <p style="position:absolute;top:71px;left:329px;white-space:nowrap" class="ft141">8. a) Skatten som i F�renta Staterna utg�r </p> <p style="position:absolute;top:88px;left:317px;white-space:nowrap" class="ft144">p� f�rs�kringspremier som betalas till ut-<br/>l�ndska f�rs�kringsgivare skall inte tas ut p� <br/>f�rs�krings- eller �terf�rs�kringspremier som <br/>utg�r int�kter i f�rs�kringsr�relse som be-<br/>drivs av person med hemvist i Sverige oav-<br/>sett om r�relsen bedrivs genom fast driftst�l-<br/>le i F�renta Staterna eller inte. S�dan skatte-</p> <p style="position:absolute;top:205px;left:317px;white-space:nowrap" class="ft144">befrielse medges dock endast i den m�n <br/>ifr�gavarande risker inte direkt eller indirekt <br/>�terf�rs�krats hos person som inte �r be-<br/>r�ttigad till befrielse fr�n s�dan skatt. </p> <p style="position:absolute;top:273px;left:328px;white-space:nowrap" class="ft141">b) Skatten som i Sverige utg�r p� f�rs�k-</p> <p style="position:absolute;top:290px;left:317px;white-space:nowrap" class="ft144">ringspremier som betalas till utl�ndska f�r-<br/>s�kringsgivare skall inte tas ut p� f�rs�k-<br/>ringspremier som utg�r int�kter i f�rs�k-</p> <p style="position:absolute;top:340px;left:316px;white-space:nowrap" class="ft144">ringsr�relse som bedrivs av person med <br/>hemvist i Amerikas F�renta Stater oavsett </p> <p style="position:absolute;top:374px;left:316px;white-space:nowrap" class="ft141">om r�relsen bedrivs genom fast driftst�lle i </p> <p style="position:absolute;top:390px;left:316px;white-space:nowrap" class="ft141">Sverige eller inte. </p> <p style="position:absolute;top:425px;left:327px;white-space:nowrap" class="ft141">9. Utan hinder av punkt 6 i denna artikel </p> <p style="position:absolute;top:441px;left:316px;white-space:nowrap" class="ft144">�r varje inkomst, realisationsvinst eller utgift <br/>som h�nf�rs till ett fast driftst�lle eller en <br/>stadigvarande anordning under dess fortbe-<br/>st�nd, skattepliktig eller avdragsgill i den <br/>avtalsslutande stat d�r det fasta driftst�llet </p> <p style="position:absolute;top:525px;left:315px;white-space:nowrap" class="ft144">eller den stadigvarande anordningen �r be-<br/>l�gen - vid till�mpning av punkterna 1 och <br/>2 i denna artikel, artikel 13 punkt 3, artikel </p> <p style="position:absolute;top:575px;left:317px;white-space:nowrap" class="ft141">14 och artikel 22 - �ven om betalningarna </p> <p style="position:absolute;top:592px;left:315px;white-space:nowrap" class="ft144">har skjutits upp till dess det fasta driftst�llet <br/>eller den stadigvarande anordningen har <br/>avvecklats. </p> <p style="position:absolute;top:676px;left:315px;white-space:nowrap" class="ft142"><b>Artikel 8 </b></p> <p style="position:absolute;top:710px;left:315px;white-space:nowrap" class="ft143"><i>Sj�fart och luftfart </i></p> <p style="position:absolute;top:743px;left:328px;white-space:nowrap" class="ft141">1. Inkomst som f�rv�rvas av f�retag i en </p> <p style="position:absolute;top:760px;left:315px;white-space:nowrap" class="ft144">avtalsslutande stat genom anv�ndningen av <br/>skepp eller luftfartyg i internationell trafik <br/>beskattas endast i denna stat. </p> <p style="position:absolute;top:72px;left:52px;white-space:nowrap" class="ft141">8. a) The United States tax on insurance </p> <p style="position:absolute;top:89px;left:40px;white-space:nowrap" class="ft144">premiums paid to foreign insurers shall not <br/>be imposed on insurance and reinsurance <br/>premiums which are the receipts of a busi-<br/>ness of insurance carried on by a resident of <br/>Sweden whether or not that business is <br/>carried on through a permanent establishment <br/>in the United States (but only to the extent </p> <p style="position:absolute;top:206px;left:40px;white-space:nowrap" class="ft144">that the relevant risk is not reinsured, direct-<br/>ly or indirectly, with a person not entitled to <br/>relief from such tax). </p> <p style="position:absolute;top:273px;left:51px;white-space:nowrap" class="ft141">b) The Swedish tax on insurance premiums </p> <p style="position:absolute;top:290px;left:39px;white-space:nowrap" class="ft144">paid to foreign insurers shall not be imposed <br/>on insurance premiums which are the re-<br/>ceipts of a business of insurance carried on <br/>by a resident of the United States whether or </p> <p style="position:absolute;top:357px;left:39px;white-space:nowrap" class="ft144">not that business is carried on through a <br/>permanent establishment in Sweden. </p> <p style="position:absolute;top:425px;left:51px;white-space:nowrap" class="ft141">9. Notwithstanding paragraph 6 of this Ar-</p> <p style="position:absolute;top:441px;left:39px;white-space:nowrap" class="ft144">ticle, for the implementation of paragraphs 1 <br/>and 2 of this Article, paragraph 3 of Article </p> <p style="position:absolute;top:475px;left:40px;white-space:nowrap" class="ft141">13 (Gains), Article 14 (Independent personal </p> <p style="position:absolute;top:492px;left:39px;white-space:nowrap" class="ft144">services) and Article 22 (Other income) any <br/>income, gain, or expense attributable to a <br/>permanent establishment or a fixed base <br/>during its existence is taxable or deductible <br/>in the Contracting State where such a perma-<br/>nent establishment or fixed base is situated <br/>even if the payments are deferred until such <br/>permanent establishment or fixed base has <br/>ceased to exist. </p> <p style="position:absolute;top:676px;left:39px;white-space:nowrap" class="ft142"><b>Article 8 </b></p> <p style="position:absolute;top:710px;left:39px;white-space:nowrap" class="ft143"><i>Shipping and air transport </i></p> <p style="position:absolute;top:743px;left:52px;white-space:nowrap" class="ft141">1. Profits of an enterprise of a Contracting </p> <p style="position:absolute;top:760px;left:39px;white-space:nowrap" class="ft144">State from the operation of ships or aircraft <br/>in international traffic shall be taxable only <br/>in that State. </p> </div> <div id="page15-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:842px;left:581px;white-space:nowrap" class="ft150">6095 </p> <p style="position:absolute;top:40px;left:511px;white-space:nowrap" class="ft151"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:72px;left:81px;white-space:nowrap" class="ft150">2. For the purposes of this Article, profits </p> <p style="position:absolute;top:88px;left:69px;white-space:nowrap" class="ft154">from the operation of ships or aircraft in <br/>international traffic include profits derived <br/>from the rental of ships or aircraft if such <br/>rental profits are incidental to other profits <br/>described in paragraph 1. </p> <p style="position:absolute;top:206px;left:81px;white-space:nowrap" class="ft150">3. Profits of an enterprise of a Contracting </p> <p style="position:absolute;top:222px;left:69px;white-space:nowrap" class="ft150">State from the use, maintenance, or rental of </p> <p style="position:absolute;top:239px;left:69px;white-space:nowrap" class="ft154">containers (including trailers, barges, and <br/>related equipment for the transport of contai-<br/>ners) used in international traffic shall be <br/>taxable only in that State. </p> <p style="position:absolute;top:340px;left:80px;white-space:nowrap" class="ft150">4. The provisions of paragraphs 1 and 3 </p> <p style="position:absolute;top:357px;left:69px;white-space:nowrap" class="ft154">shall also apply to profits from participation <br/>in a pool, a joint business, or an internatio-<br/>nal operating agency. With respect to profits <br/>derived by the air transport consortium <br/>Scandinavian Airlines System (SAS) the <br/>provisions of paragraphs 1 and 3 shall apply, <br/>but only to such part of the profits as corre-<br/>sponds to the participation held in that con-<br/>sortium by AB Aerotransport (ABA), the <br/>Swedish partner of Scandinavian Airlines <br/>System (SAS). </p> <p style="position:absolute;top:574px;left:69px;white-space:nowrap" class="ft152"><b>Article 9 </b></p> <p style="position:absolute;top:608px;left:68px;white-space:nowrap" class="ft153"><i>Associated enterprises </i></p> <p style="position:absolute;top:642px;left:83px;white-space:nowrap" class="ft150">1. Where </p> <p style="position:absolute;top:662px;left:81px;white-space:nowrap" class="ft150">a) an enterprise of a Contracting State </p> <p style="position:absolute;top:678px;left:69px;white-space:nowrap" class="ft154">participates directly or indirectly in the <br/>management, control or capital of an enter-</p> <p style="position:absolute;top:712px;left:69px;white-space:nowrap" class="ft150">prise of the other Contracting State; or </p> <p style="position:absolute;top:742px;left:80px;white-space:nowrap" class="ft150">b) the same persons participate directly or </p> <p style="position:absolute;top:758px;left:69px;white-space:nowrap" class="ft150">indirectly in the management, control, or </p> <p style="position:absolute;top:775px;left:68px;white-space:nowrap" class="ft154">capital of an enterprise of a Contracting State <br/>and an enterprise of the other Contracting </p> <p style="position:absolute;top:809px;left:69px;white-space:nowrap" class="ft150">State, </p> <p style="position:absolute;top:71px;left:357px;white-space:nowrap" class="ft150">2. Vid till�mpningen av denna artikel anses </p> <p style="position:absolute;top:88px;left:346px;white-space:nowrap" class="ft154">inkomst p� grund av uthyrning av skepp eller <br/>luftfartyg s�som inkomst genom anv�nd-</p> <p style="position:absolute;top:121px;left:345px;white-space:nowrap" class="ft154">ningen av skepp eller luftfartyg i internatio-<br/>nell trafik, om uthyrnings inkomsten �ger <br/>samband med s�dan annan inkomst som <br/>anges i punkt 1. </p> <p style="position:absolute;top:205px;left:357px;white-space:nowrap" class="ft150">3. Inkomst, som f�rv�rvas av f�retag i en </p> <p style="position:absolute;top:222px;left:345px;white-space:nowrap" class="ft154">avtalsslutande stat genom anv�ndning, inne-<br/>hav eller uthyrning av containers (trailers, <br/>pr�mar och annan d�rtill h�rande utrustning <br/>f�r transport av containers d�ri inbegripna) <br/>som anv�nds i internationell trafik, beskattas </p> <p style="position:absolute;top:306px;left:345px;white-space:nowrap" class="ft150">endast i denna stat. </p> <p style="position:absolute;top:340px;left:356px;white-space:nowrap" class="ft150">4. Best�mmelserna i punkterna 1 och 3 </p> <p style="position:absolute;top:356px;left:345px;white-space:nowrap" class="ft154">till�mpas �ven p� inkomst som f�rv�rvas <br/>genom deltagande i en pool, ett gemensamt <br/>f�retag eller en internationell driftsorganisa-<br/>tion. Best�mmelserna i punkterna 1 och 3 <br/>till�mpas �ven p� inkomst som f�rv�rvas av <br/>luftfartskonsortiet Scandinavian Airlines <br/>System (SAS) men endast i fr�ga om den del <br/>av inkomsten som motsvarar den andel i <br/>konsortiet som innehas av AB Aerotransport <br/>(ABA), den svenske del�garen i Scandinavi-<br/>an Airlines System (SAS). </p> <p style="position:absolute;top:574px;left:345px;white-space:nowrap" class="ft152"><b>Artikel 9 </b></p> <p style="position:absolute;top:608px;left:345px;white-space:nowrap" class="ft153"><i>F�retag med intressegemenskap </i></p> <p style="position:absolute;top:641px;left:358px;white-space:nowrap" class="ft150">1. I fall d� </p> <p style="position:absolute;top:658px;left:357px;white-space:nowrap" class="ft150">a) ett f�retag i en avtalsslutande stat direkt </p> <p style="position:absolute;top:675px;left:345px;white-space:nowrap" class="ft154">eller indirekt deltar i ledningen eller kon-<br/>trollen av ett f�retag i den andra avtalsslutan-<br/>de staten eller �ger del i detta f�retags kapi-<br/>tal, eller </p> <p style="position:absolute;top:742px;left:356px;white-space:nowrap" class="ft150">b) samma personer direkt eller indirekt </p> <p style="position:absolute;top:759px;left:345px;white-space:nowrap" class="ft154">deltar i ledningen eller kontrollen av s�v�l ett <br/>f�retag i en avtalsslutande stat som ett f�re-<br/>tag i den andra avtalsslutande staten eller <br/>�ger del i b�da dessa f�retags kapital, </p> <p style="position:absolute;top:826px;left:345px;white-space:nowrap" class="ft150">iakttas f�ljande. </p> </div> <div id="page16-div" style="position:relative;width:647px;height:906px;"> <img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:845px;left:40px;white-space:nowrap" class="ft160">6096 </p> <p style="position:absolute;top:42px;left:36px;white-space:nowrap" class="ft161"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:74px;left:315px;white-space:nowrap" class="ft162">Om mellan f�retagen i fr�ga om handelsf�r-<br/>bindelser eller finansiella f�rbindelser avtalas <br/>eller f�reskrivs villkor, som avviker fr�n <br/>dem som skulle ha avtalats mellan av varan-<br/>dra oberoende f�retag, f�r all inkomst, som <br/>utan s�dana villkor skulle ha tillkommit det <br/>ena f�retaget men som p� grund av villkoren <br/>i fr�ga inte tillkommit detta f�retag, inr�knas <br/>i detta f�retags inkomst och beskattas i <br/>�verensst�mmelse d�rmed. </p> <p style="position:absolute;top:260px;left:327px;white-space:nowrap" class="ft160">2. I fall d� inkomst, f�r vilken ett f�retag </p> <p style="position:absolute;top:277px;left:315px;white-space:nowrap" class="ft162">i en avtalsslutande stat beskattats i denna <br/>stat, �ven inr�knas i inkomsten f�r ett f�retag <br/>i den andra avtalsslutande staten och beskat-<br/>tas i �verensst�mmelse d�rmed i denna andra <br/>stat samt den s�lunda inr�knade inkomsten �r <br/>s�dan som skulle ha tillkommit f�retaget i <br/>den f�rstn�mnda staten om de villkor som <br/>avtalats mellan f�retagen hade varit s�dana <br/>som skulle ha avtalats mellan av varandra <br/>oberoende f�retag, skall den andra staten <br/>genomf�ra vederb�rlig justering av det <br/>skattebelopp som p�f�rts f�r inkomsten i <br/>denna stat. Vid s�dan justering iakttas �vriga <br/>best�mmelser i detta avtal och de beh�riga <br/>myndigheterna i de avtalsslutande staterna <br/>�verl�gger vid behov med varandra. </p> <p style="position:absolute;top:582px;left:327px;white-space:nowrap" class="ft160">3. Best�mmelserna i punkt 1 begr�nsar inte </p> <p style="position:absolute;top:598px;left:316px;white-space:nowrap" class="ft162">s�dana best�mmelser i en avtalsslutande stats <br/>lagstiftning som medger f�rdelning, pro-<br/>portionering eller annan uppdelning av in-<br/>komst eller avdrag, avr�kning eller betal-<br/>ningar mellan personer - vare sig dessa har <br/>hemvist i en avtalsslutande stat eller inte -<br/>vilka �gs eller kontrolleras, direkt eller </p> <p style="position:absolute;top:717px;left:316px;white-space:nowrap" class="ft162">indirekt, av samma intressenter, om s�dana <br/>�tg�rder beh�vs f�r att f�rhindra skatteflykt <br/>eller f�r att p� ett riktigt s�tt best�mma <br/>s�dana personers inkomst. </p> <p style="position:absolute;top:74px;left:38px;white-space:nowrap" class="ft162">and in either case conditions are made or <br/>imposed between the two enterprises in their <br/>commercial or financial relations which </p> <p style="position:absolute;top:125px;left:38px;white-space:nowrap" class="ft162">differ from those which would be made <br/>between independent enterprises, then any <br/>profits which would, but for those condi-<br/>tions, have accrued to one of the enterprises, <br/>but by reason of those conditions have not so </p> <p style="position:absolute;top:210px;left:38px;white-space:nowrap" class="ft162">accrued, may be included in the profits of <br/>that enterprise and taxed accordingly. </p> <p style="position:absolute;top:260px;left:50px;white-space:nowrap" class="ft160">2. Where a Contracting State includes in </p> <p style="position:absolute;top:277px;left:38px;white-space:nowrap" class="ft162">the profits of an enterprise of that State, and <br/>taxes accordingly, profits on which an enter-<br/>prise of the other Contracting State has been <br/>charged to tax in that other State, and the <br/>profits so included are profits which would <br/>have accrued to the enterprise of the <br/>first-mentioned State if the conditions made <br/>between the two enterprises had been those <br/>which would have been made between in-<br/>dependent enterprises, then that other State </p> <p style="position:absolute;top:446px;left:39px;white-space:nowrap" class="ft162">shall make an appropriate adjustment to the <br/>amount of the tax charged therein on those </p> <p style="position:absolute;top:480px;left:38px;white-space:nowrap" class="ft162">profits. In determining such adjustment, due <br/>regard shall be paid to the other provisions <br/>of this Convention and the competent autho-<br/>rities of the Contracting States shall if neces-</p> <p style="position:absolute;top:548px;left:39px;white-space:nowrap" class="ft160">sary consult each other. </p> <p style="position:absolute;top:581px;left:51px;white-space:nowrap" class="ft160">3. The provisions of paragraph 1 shall not </p> <p style="position:absolute;top:598px;left:39px;white-space:nowrap" class="ft162">limit any provisions of the law of either <br/>Contracting State which permit the distribu-<br/>tion, apportionment, or allocation of income, <br/>deductions, credits, or allowances between </p> <p style="position:absolute;top:666px;left:39px;white-space:nowrap" class="ft162">persons, whether or not residents of a Con-<br/>tracting State, owned or controlled directly <br/>or indirectly by the same interests when </p> <p style="position:absolute;top:717px;left:39px;white-space:nowrap" class="ft162">necessary in order to prevent evasion of <br/>taxes or clearly to reflect the income of any </p> <p style="position:absolute;top:751px;left:40px;white-space:nowrap" class="ft160">of such persons. </p> </div> <div id="page17-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:863px;left:67px;white-space:nowrap" class="ft170">193-SFS 1994 </p> <p style="position:absolute;top:40px;left:509px;white-space:nowrap" class="ft171"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:842px;left:578px;white-space:nowrap" class="ft172">6097 </p> <p style="position:absolute;top:72px;left:66px;white-space:nowrap" class="ft173"><b>Article 10 </b></p> <p style="position:absolute;top:105px;left:65px;white-space:nowrap" class="ft174"><i>Dividends </i></p> <p style="position:absolute;top:139px;left:80px;white-space:nowrap" class="ft172">1. Dividends paid by a company which is </p> <p style="position:absolute;top:156px;left:67px;white-space:nowrap" class="ft175">a resident of a Contracting State to a resident <br/>of the other Contracting State may be taxed <br/>in that other State. </p> <p style="position:absolute;top:223px;left:78px;white-space:nowrap" class="ft172">2. However, such dividends may also be </p> <p style="position:absolute;top:240px;left:66px;white-space:nowrap" class="ft175">taxed in the Contracting State of which the <br/>company paying the dividends is a resident, </p> <p style="position:absolute;top:273px;left:66px;white-space:nowrap" class="ft172">and according to the laws of that State, but </p> <p style="position:absolute;top:290px;left:67px;white-space:nowrap" class="ft175">if the beneficial owner of the dividends is a <br/>resident of the other Contracting State, the <br/>tax so charged shall not exceed </p> <p style="position:absolute;top:341px;left:79px;white-space:nowrap" class="ft172">a) 5 percent of the gross amount of the </p> <p style="position:absolute;top:357px;left:67px;white-space:nowrap" class="ft175">dividends if the beneficial owner is a compa-<br/>ny which owns at least 10 percent of the <br/>voting stock of the company paying the <br/>dividends; </p> <p style="position:absolute;top:425px;left:79px;white-space:nowrap" class="ft172">b) 15 percent of the gross amount of the </p> <p style="position:absolute;top:442px;left:66px;white-space:nowrap" class="ft172">dividends in all other cases. </p> <p style="position:absolute;top:459px;left:78px;white-space:nowrap" class="ft172">This paragraph shall not affect the taxation </p> <p style="position:absolute;top:476px;left:66px;white-space:nowrap" class="ft175">of the company in respect of the profits out <br/>of which the dividends are paid. </p> <p style="position:absolute;top:526px;left:79px;white-space:nowrap" class="ft172">3. Subparagraph a) of paragraph 2 shall </p> <p style="position:absolute;top:543px;left:67px;white-space:nowrap" class="ft175">not apply in the case of dividends paid by a <br/>U.S. Regulated Investment Company or a <br/>Real Estate Investment Trust. Subparagraph </p> <p style="position:absolute;top:593px;left:68px;white-space:nowrap" class="ft175">b) of paragraph 2 shall apply in the case of <br/>such dividends, but in the case of dividends <br/>paid by a Real Estate Investment Trust only </p> <p style="position:absolute;top:643px;left:68px;white-space:nowrap" class="ft175">if the beneficial owner of the dividends is an <br/>individual holding less than 10 percent of the </p> <p style="position:absolute;top:677px;left:68px;white-space:nowrap" class="ft172">Real Estate Investment Trust. </p> <p style="position:absolute;top:711px;left:78px;white-space:nowrap" class="ft172">4. The term &#34;dividends&#34; as used in this </p> <p style="position:absolute;top:728px;left:67px;white-space:nowrap" class="ft175">Article means income from shares or other <br/>rights, not being debt-claims, participating in </p> <p style="position:absolute;top:762px;left:66px;white-space:nowrap" class="ft172">profits, as well as income from other corpo-</p> <p style="position:absolute;top:778px;left:67px;white-space:nowrap" class="ft175">rate rights which is subjected to the same <br/>taxation treatment as income from shares by <br/>the laws of the State of which the company </p> <p style="position:absolute;top:71px;left:343px;white-space:nowrap" class="ft173"><b>Artikel 10 </b></p> <p style="position:absolute;top:105px;left:343px;white-space:nowrap" class="ft174"><i>Utdelning </i></p> <p style="position:absolute;top:139px;left:355px;white-space:nowrap" class="ft172">1. Utdelning fr�n bolag med hemvist i en </p> <p style="position:absolute;top:155px;left:343px;white-space:nowrap" class="ft175">avtalsslutande stat till person med hemvist i <br/>den andra avtalsslutande staten f�r beskattas <br/>i denna andra stat. </p> <p style="position:absolute;top:223px;left:354px;white-space:nowrap" class="ft172">2. Utdelningen f�r emellertid beskattas </p> <p style="position:absolute;top:240px;left:342px;white-space:nowrap" class="ft175">�ven i den avtalsslutande stat d�r bolaget <br/>som betalar utdelningen har hemvist, enligt <br/>lagstiftningen i denna stat, men om mottaga-<br/>ren har r�tt till utdelningen f�r skatten inte <br/>�verstiga: </p> <p style="position:absolute;top:341px;left:354px;white-space:nowrap" class="ft172">a) 5 procent av utdelningens bruttobelopp </p> <p style="position:absolute;top:357px;left:342px;white-space:nowrap" class="ft175">om den som har r�tt till utdelningen �r ett <br/>bolag som �ger minst 10 procent av r�stetalet </p> <p style="position:absolute;top:391px;left:343px;white-space:nowrap" class="ft172">i det utdelande bolaget; </p> <p style="position:absolute;top:425px;left:354px;white-space:nowrap" class="ft172">b) 15 procent av utdelningens bruttobelopp </p> <p style="position:absolute;top:442px;left:343px;white-space:nowrap" class="ft172">i �vriga fall. </p> <p style="position:absolute;top:459px;left:355px;white-space:nowrap" class="ft172">Denna punkt ber�r inte bolagets beskatt-</p> <p style="position:absolute;top:476px;left:343px;white-space:nowrap" class="ft172">ning f�r vinst av vilken utdelningen betalas. </p> <p style="position:absolute;top:526px;left:355px;white-space:nowrap" class="ft172">3. Best�mmelserna i punkt 2 a till�mpas </p> <p style="position:absolute;top:543px;left:343px;white-space:nowrap" class="ft175">inte om utdelningen betalas av ett &#34;U.S. <br/>Regulated Investment Company&#34; eller en </p> <p style="position:absolute;top:577px;left:344px;white-space:nowrap" class="ft172">&#34;Real Estate Investment Trust&#34;. P� s�dan </p> <p style="position:absolute;top:594px;left:342px;white-space:nowrap" class="ft175">utdelning till�mpas punkt 2 b, dock - om <br/>utdelningen betalas av en &#34;Real Estate In-<br/>vestment Trust&#34; - endast i det fall att den </p> <p style="position:absolute;top:645px;left:343px;white-space:nowrap" class="ft175">som har r�tt till utdelningen �r en fysisk <br/>person som beh�rskar mindre �n 10 procent <br/>av &#34;the Real Estate Investment Trust&#34;. </p> <p style="position:absolute;top:712px;left:354px;white-space:nowrap" class="ft172">4. Med uttrycket &#34;utdelning&#34; f�rst�s i </p> <p style="position:absolute;top:729px;left:343px;white-space:nowrap" class="ft175">denna artikel inkomst av aktier eller andra <br/>r�ttigheter, som inte �r fordringar, med r�tt <br/>till andel i vinst, samt inkomst av andra <br/>andelar, som enligt lagstiftningen i den stat <br/>d�r det utdelande bolaget har hemvist, be-</p> <p style="position:absolute;top:812px;left:343px;white-space:nowrap" class="ft172">skattas p�. samma s�tt som inkomst av aktier </p> </div> <div id="page18-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:67px;left:316px;white-space:nowrap" class="ft182">och inkomst genom dispositioner, skuldf�r-<br/>bindelser d�ri inbegripna, med r�tt till andel <br/>i vinst i den utstr�ckning s�dan inkomst <br/>anses utg�ra utdelning enligt lagstiftningen i </p> <p style="position:absolute;top:134px;left:316px;white-space:nowrap" class="ft182">den avtalsslutande stat d�r inkomsten upp-<br/>kommer. </p> <p style="position:absolute;top:185px;left:329px;white-space:nowrap" class="ft180">5. Best�mmelserna i punkt 2 till�mpas inte, </p> <p style="position:absolute;top:202px;left:317px;white-space:nowrap" class="ft182">om den som har r�tt till utdelningen har <br/>hemvist i en avtalsslutande stat och bedriver <br/>r�relse i den andra avtalsslutande staten, d�r <br/>bolaget som betalar utdelningen har hemvist, </p> <p style="position:absolute;top:269px;left:318px;white-space:nowrap" class="ft180">fr�n d�r bel�get fast driftst�lle eller ut�var </p> <p style="position:absolute;top:285px;left:318px;white-space:nowrap" class="ft182">sj�lvst�ndig yrkesverksamhet i denna andra <br/>stat fr�n d�r bel�gen stadigvarande anord-<br/>ning, samt den andel p� grund av vilken </p> <p style="position:absolute;top:335px;left:318px;white-space:nowrap" class="ft182">utdelningen betalas �ger verkligt samband <br/>med det fasta driftst�llet eller den stadigva-<br/>rande anordningen. I s�dant fall till�mpas <br/>best�mmelserna i artikel 7 respektive artikel </p> <p style="position:absolute;top:402px;left:319px;white-space:nowrap" class="ft180">14. </p> <p style="position:absolute;top:455px;left:330px;white-space:nowrap" class="ft180">6. En avtalsslutande stat f�r inte beskatta </p> <p style="position:absolute;top:471px;left:318px;white-space:nowrap" class="ft182">utdelning som bolag som inte har hemvist i <br/>denna stat betalar, utom i den m�n </p> <p style="position:absolute;top:505px;left:330px;white-space:nowrap" class="ft180">a) utdelningen betalas till person med hem-</p> <p style="position:absolute;top:522px;left:318px;white-space:nowrap" class="ft180">vist i denna stat; eller </p> <p style="position:absolute;top:539px;left:329px;white-space:nowrap" class="ft180">b) utdelningen �r h�nf�rlig till fast drift-</p> <p style="position:absolute;top:556px;left:318px;white-space:nowrap" class="ft182">st�lle eller stadigvarande anordning i denna <br/>stat. </p> <p style="position:absolute;top:606px;left:330px;white-space:nowrap" class="ft180">7. En organisation med hemvist i Sverige, </p> <p style="position:absolute;top:623px;left:318px;white-space:nowrap" class="ft182">som drivs i religi�st, vetenskapligt, litter�rt, <br/>utbildningsfr�mjande eller v�lg�rande syfte <br/>och som erh�llit n�stan alla sina medel fr�n <br/>personer som inte �r medborgare eller har <br/>hemvist i F�renta Staterna, skall i F�renta <br/>Staterna vara undantagen fr�n dess punkt-<br/>skatter som tas ut p� privata stiftelser. </p> <p style="position:absolute;top:758px;left:330px;white-space:nowrap" class="ft180">8. Ett bolag med hemvist i en avtalsslutan-</p> <p style="position:absolute;top:774px;left:318px;white-space:nowrap" class="ft182">de stat som har ett fast driftst�lle i den andra <br/>avtalsslutande staten, eller �r skattskyldigt i <br/>den andra avtalsslutande staten f�r s�dan <br/>inkomst som f�r beskattas i denna andra stat </p> <p style="position:absolute;top:846px;left:42px;white-space:nowrap" class="ft180">6098 </p> <p style="position:absolute;top:43px;left:37px;white-space:nowrap" class="ft181"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:67px;left:38px;white-space:nowrap" class="ft182">making the distribution is a resident, and <br/>income from arrangements, including debt <br/>obligations, carrying the right to participate </p> <p style="position:absolute;top:118px;left:39px;white-space:nowrap" class="ft182">in profits, to the extent so characterized <br/>under the laws of the Contracting State in </p> <p style="position:absolute;top:152px;left:40px;white-space:nowrap" class="ft180">which the income arises. </p> <p style="position:absolute;top:185px;left:53px;white-space:nowrap" class="ft180">5. The provisions of paragraph 2 shall not </p> <p style="position:absolute;top:202px;left:42px;white-space:nowrap" class="ft182">apply if the beneficial owner of the divi-<br/>dends, being a resident of a Contracting <br/>State, carries on business in the other Con-<br/>tracting State, of which the company paying </p> <p style="position:absolute;top:269px;left:42px;white-space:nowrap" class="ft180">the dividends is a resident, through a perma-</p> <p style="position:absolute;top:285px;left:41px;white-space:nowrap" class="ft182">nent establishment situated therein, or per-<br/>forms in that other State independent perso-<br/>nal services from a fixed base situated there-<br/>in, and the dividends are attributable to such </p> <p style="position:absolute;top:352px;left:41px;white-space:nowrap" class="ft182">permanent establishment or fixed base. In <br/>such case the provisions of Article 7 (Busi-<br/>ness profits) or Article 14 (Independent <br/>personal services), as the case may be, shall <br/>apply. </p> <p style="position:absolute;top:454px;left:53px;white-space:nowrap" class="ft180">6. A Contracting State may not impose any </p> <p style="position:absolute;top:471px;left:41px;white-space:nowrap" class="ft182">tax on dividends paid by a company which is <br/>not a resident of that State, except insofar as </p> <p style="position:absolute;top:505px;left:53px;white-space:nowrap" class="ft180">a) the dividends are paid to a resident of </p> <p style="position:absolute;top:522px;left:41px;white-space:nowrap" class="ft180">that State; or </p> <p style="position:absolute;top:539px;left:53px;white-space:nowrap" class="ft180">b) the dividends are attributable to a per-</p> <p style="position:absolute;top:556px;left:41px;white-space:nowrap" class="ft182">manent establishment or a fixed base situated <br/>in that State. </p> <p style="position:absolute;top:606px;left:53px;white-space:nowrap" class="ft180">7. A religious, scientific, literary, educa-</p> <p style="position:absolute;top:623px;left:41px;white-space:nowrap" class="ft182">tional or charitable organization which is <br/>resident in Sweden and which has received <br/>substantially all of its support from persons <br/>other than citizens or residents of the United <br/>States shall be exempt in the United States </p> <p style="position:absolute;top:706px;left:42px;white-space:nowrap" class="ft182">from the United States excise taxes imposed <br/>with respect to private foundations. </p> <p style="position:absolute;top:757px;left:54px;white-space:nowrap" class="ft180">8. A company that is a resident of a Con-</p> <p style="position:absolute;top:774px;left:42px;white-space:nowrap" class="ft180">tracting State and that has a permanent estab-</p> <p style="position:absolute;top:791px;left:42px;white-space:nowrap" class="ft182">lishment in the other Contracting State, or <br/>that is subject to tax in that other Contracting <br/>State on items of income that may be taxed </p> </div> <div id="page19-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:71px;left:65px;white-space:nowrap" class="ft194">in that other State under Article 6 (Income <br/>from real property) or under paragraph 1 of <br/>Article 13 (Gains), may be subject in that </p> <p style="position:absolute;top:121px;left:64px;white-space:nowrap" class="ft194">other Contracting State to a tax in addition to <br/>the tax allowable under the other provisions <br/>of this Convention. Such tax, however, may </p> <p style="position:absolute;top:171px;left:76px;white-space:nowrap" class="ft190">a) in the case of the United States be impo-</p> <p style="position:absolute;top:188px;left:64px;white-space:nowrap" class="ft190">sed only on </p> <p style="position:absolute;top:205px;left:85px;white-space:nowrap" class="ft190">(i) the portion of the business profits of </p> <p style="position:absolute;top:222px;left:76px;white-space:nowrap" class="ft194">the company attributable to the permanent <br/>establishment, and </p> <p style="position:absolute;top:256px;left:85px;white-space:nowrap" class="ft190">(ii) the portion of the income referred to </p> <p style="position:absolute;top:273px;left:76px;white-space:nowrap" class="ft194">in the preceding sentence that is subject to <br/>tax under Article 6 or paragraph 1 of <br/>Article 13, </p> <p style="position:absolute;top:323px;left:64px;white-space:nowrap" class="ft194">that represents the &#34;dividend equivalent <br/>amount&#34; of those profits and income; the </p> <p style="position:absolute;top:357px;left:63px;white-space:nowrap" class="ft194">term &#34;dividend equivalent amount&#34; shall, for <br/>the purposes of this subparagraph, have the </p> <p style="position:absolute;top:390px;left:64px;white-space:nowrap" class="ft194">meaning that it has under the law of the <br/>United States as it may be amended from <br/>time to time without changing the general </p> <p style="position:absolute;top:440px;left:63px;white-space:nowrap" class="ft190">principle thereof; and </p> <p style="position:absolute;top:491px;left:75px;white-space:nowrap" class="ft190">b) in the case of Sweden be imposed only </p> <p style="position:absolute;top:507px;left:63px;white-space:nowrap" class="ft194">on that portion of the income described in <br/>subparagraph a) that is comparable to the </p> <p style="position:absolute;top:540px;left:63px;white-space:nowrap" class="ft194">amount that would be distributed as a divi-<br/>dend by a locally incorporated subsidiary. </p> <p style="position:absolute;top:591px;left:75px;white-space:nowrap" class="ft190">9. The tax referred to in paragraph 8 a) </p> <p style="position:absolute;top:608px;left:63px;white-space:nowrap" class="ft194">and b) shall not be imposed at a rate ex-<br/>ceeding the rate specified in paragraph 2 a). </p> <p style="position:absolute;top:675px;left:62px;white-space:nowrap" class="ft191"><b>Article 11 </b></p> <p style="position:absolute;top:709px;left:62px;white-space:nowrap" class="ft192"><i>Interest </i></p> <p style="position:absolute;top:742px;left:75px;white-space:nowrap" class="ft190">1. Interest arising in a Contracting State </p> <p style="position:absolute;top:759px;left:62px;white-space:nowrap" class="ft194">which is derived and beneficially owned by <br/>a resident of the other Contracting State shall <br/>be taxable only in that other State. </p> <p style="position:absolute;top:841px;left:574px;white-space:nowrap" class="ft190">6099 </p> <p style="position:absolute;top:39px;left:507px;white-space:nowrap" class="ft193"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:70px;left:341px;white-space:nowrap" class="ft194">enligt artikel 6 eller enligt artikel 13 punkt 1, <br/>f�r i den andra avtalsslutande staten beskattas <br/>med en skatt ut�ver den skatt som f�r tas ut <br/>enligt andra best�mmelser i detta avtal. <br/>S�dan skatt f�r emellertid </p> <p style="position:absolute;top:171px;left:352px;white-space:nowrap" class="ft190">a) i F�renta Staterna tas ut endast p� </p> <p style="position:absolute;top:205px;left:363px;white-space:nowrap" class="ft190">1) den del av bolagets r�relseinkomst </p> <p style="position:absolute;top:221px;left:352px;white-space:nowrap" class="ft194">som �r h�nf�rlig till det fasta driftst�llet, <br/>och </p> <p style="position:absolute;top:255px;left:361px;white-space:nowrap" class="ft190">2) den del av s�dan inkomst som anges i </p> <p style="position:absolute;top:272px;left:352px;white-space:nowrap" class="ft194">f�reg�ende mening och som beskattas <br/>enligt artikel 6 eller artikel 13 punkt 1, </p> <p style="position:absolute;top:323px;left:340px;white-space:nowrap" class="ft194">som representerar &#34;ett belopp motsvarande <br/>utdelning&#34; (&#34;the dividend equivalent <br/>amount&#34;) av denna vinst eller inkomst; </p> <p style="position:absolute;top:373px;left:339px;white-space:nowrap" class="ft194">uttrycket &#34;ett belopp motsvarande utdelning&#34; <br/>har, vid till�mpning av denna best�mmelse, <br/>den inneb�rd som uttrycket har enligt lag-<br/>stiftningen i F�renta Staterna s� som den kan <br/>komma att �ndras fr�n tid till annan utan att <br/>de allm�nna principerna i denna lagstiftning <br/>�ndras; och </p> <p style="position:absolute;top:491px;left:351px;white-space:nowrap" class="ft190">b) i Sverige tas ut endast p� den del av </p> <p style="position:absolute;top:508px;left:339px;white-space:nowrap" class="ft194">s�dan inkomst som angetts i a som motsvarar <br/>det belopp som skulle ha utdelats av ett <br/>lokalt bildat dotterbolag. </p> <p style="position:absolute;top:592px;left:351px;white-space:nowrap" class="ft190">9. Den skatt som anges i punkt 8 a och b </p> <p style="position:absolute;top:608px;left:339px;white-space:nowrap" class="ft194">skall inte tas ut med h�gre procentsats �n <br/>den som anges i punkt 2 a. </p> <p style="position:absolute;top:676px;left:339px;white-space:nowrap" class="ft191"><b>Artikel 11 </b></p> <p style="position:absolute;top:709px;left:338px;white-space:nowrap" class="ft192"><i>R�nta </i></p> <p style="position:absolute;top:743px;left:352px;white-space:nowrap" class="ft190">1. R�nta, som h�rr�r fr�n en avtalsslutande </p> <p style="position:absolute;top:760px;left:338px;white-space:nowrap" class="ft194">stat och som betalas till person med hemvist <br/>i den andra avtalsslutande staten, beskattas <br/>endast i denna andra stat, om personen i <br/>fr�ga har r�tt till r�ntan. </p> </div> <div id="page20-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:844px;left:46px;white-space:nowrap" class="ft200">6100 </p> <p style="position:absolute;top:41px;left:44px;white-space:nowrap" class="ft201"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:73px;left:333px;white-space:nowrap" class="ft200">2. Med uttrycket &#34;r�nta&#34; f�rst�s i denna </p> <p style="position:absolute;top:90px;left:321px;white-space:nowrap" class="ft202">artikel inkomst av varje slags fordran, an-<br/>tingen den s�kerst�llts genom inteckning i <br/>fast egendom eller inte och antingen den <br/>medf�r r�tt till andel i g�lden�rens vinst eller <br/>inte. Uttrycket �syftar s�rskilt inkomst av <br/>v�rdepapper som utf�rdats av staten och <br/>inkomst av obligationer eller debentures, d�ri </p> <p style="position:absolute;top:207px;left:322px;white-space:nowrap" class="ft202">inbegripna agiobelopp och vinster som h�n-<br/>f�r sig till s�dana v�rdepapper, obligationer <br/>eller debentures samt ocks� �verr�nta som </p> <p style="position:absolute;top:258px;left:321px;white-space:nowrap" class="ft202">bel�per p� ett residual-innehav i en &#34;real <br/>estate mortgage investment conduit&#34;. Straff-</p> <p style="position:absolute;top:291px;left:322px;white-space:nowrap" class="ft202">avgift p� grund av sen betalning anses inte <br/>som r�nta vid till�mpningen av detta avtal. <br/>Uttrycket &#34;r�nta&#34; omfattar inte inkomst som <br/>omfattas av best�mmelserna i artikel 10. </p> <p style="position:absolute;top:377px;left:334px;white-space:nowrap" class="ft200">3. Best�mmelserna i punkt 1 till�mpas inte, </p> <p style="position:absolute;top:394px;left:322px;white-space:nowrap" class="ft202">om den som har r�tt till r�ntan har hemvist <br/>i en avtalsslutande stat och bedriver r�relse </p> <p style="position:absolute;top:428px;left:323px;white-space:nowrap" class="ft202">i den andra avtalsslutande staten, fr�n vilken <br/>r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle <br/>eller ut�var sj�lvst�ndig yrkesverksamhet i <br/>denna andra stat fr�n d�r bel�gen stadigva-<br/>rande anordning, samt den fordran f�r vilken <br/>r�ntan betalas �ger verkligt samband med det </p> <p style="position:absolute;top:529px;left:323px;white-space:nowrap" class="ft202">fasta driftst�llet eller den stadigvarande <br/>anordningen. I s�dant fall till�mpas artikel 7 <br/>respektive artikel 14. </p> <p style="position:absolute;top:631px;left:335px;white-space:nowrap" class="ft200">4. R�nta anses h�rr�ra fr�n en avtalsslutan-</p> <p style="position:absolute;top:648px;left:324px;white-space:nowrap" class="ft202">de stat om utbetalaren �r den staten sj�lv, <br/>politisk underavdelning, lokal myndighet <br/>eller person med hemvist i denna stat. Om <br/>emellertid den person som betalar r�ntan, </p> <p style="position:absolute;top:716px;left:324px;white-space:nowrap" class="ft202">antingen han har hemvist i en avtalsslutande <br/>stat eller inte, i en avtalsslutande stat har fast <br/>driftst�lle eller stadigvarande anordning, och <br/>r�ntan belastar det fasta driftst�llet eller den </p> <p style="position:absolute;top:783px;left:325px;white-space:nowrap" class="ft202">stadigvarande anordningen, anses r�ntan <br/>h�rr�ra fr�n den stat d�r det fasta driftst�llet <br/>eller den stadigvarande anordningen finns. </p> <p style="position:absolute;top:74px;left:55px;white-space:nowrap" class="ft200">2. The term &#34;interest&#34; as used in this </p> <p style="position:absolute;top:90px;left:44px;white-space:nowrap" class="ft202">Article means income from debt-claims of <br/>every kind, whether or not secured by mort-<br/>gage, and whether or not carrying a right to <br/>participate in the debtor's profits, and in <br/>particular, income from government securi-<br/>ties, and income from bonds or debentures, </p> <p style="position:absolute;top:191px;left:44px;white-space:nowrap" class="ft202">including premiums or prizes attaching to <br/>such securities, bonds, or debentures and <br/>including an excess inclusion with respect to <br/>a residual interest in a real estate mortgage <br/>investment conduit. Penalty charges for late <br/>payment shall not be regarded as interest for <br/>the purposes of the Convention. However, <br/>the term &#34;interest&#34; does not include income <br/>dealt with in Article 10 (Dividends). </p> <p style="position:absolute;top:377px;left:57px;white-space:nowrap" class="ft200">3. The provisions of paragraph 1 shall not </p> <p style="position:absolute;top:394px;left:45px;white-space:nowrap" class="ft202">apply if the beneficial owner of the interest, <br/>being a resident of a Contracting State, <br/>carries on business in the other Contracting <br/>State, in which the interest arises, through a <br/>permanent establishment situated therein, or <br/>performs in that other State independent <br/>personal services from a fixed base situated <br/>therein, and the interest is attributable to </p> <p style="position:absolute;top:529px;left:46px;white-space:nowrap" class="ft202">such permanent establishment or fixed base. <br/>In such case the provisions of Article 7 <br/>(Business profits) or Article 14 (Independent <br/>personal services), as the case may be, shall </p> <p style="position:absolute;top:597px;left:46px;white-space:nowrap" class="ft200">apply. </p> <p style="position:absolute;top:631px;left:58px;white-space:nowrap" class="ft200">4. Interest shall be deemed to arise in a </p> <p style="position:absolute;top:648px;left:46px;white-space:nowrap" class="ft202">Contracting State when the payer is that State <br/>itself or a political subdivision, local authori-<br/>ty, or resident of that State. Where, how-<br/>ever, the person paying the interest, whether <br/>he is a resident of a Contracting State or not, <br/>has in a Contracting State a permanent es-</p> <p style="position:absolute;top:748px;left:47px;white-space:nowrap" class="ft202">tablishment or a fixed base and such interest <br/>is borne by such permanent establishment or <br/>fixed base, then such interest shall be deem-<br/>ed to arise in the State in which the perma-<br/>nent establishment or fixed base is situated. </p> </div> <div id="page21-div" style="position:relative;width:641px;height:901px;"> <img width="641" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:71px;left:83px;white-space:nowrap" class="ft210">5. Where, by reason of a special relation-</p> <p style="position:absolute;top:88px;left:71px;white-space:nowrap" class="ft212">ship between the payer and the beneficial <br/>owner or between both of them and some <br/>other person, the amount of the interest, <br/>having regard to the debt-claim for which it <br/>is paid, exceeds the amount which would <br/>have been agreed upon by the payer and the <br/>beneficial owner in the absence of such <br/>relationship, the provisions of this Article <br/>shall apply only to the last-mentioned <br/>amount. In such case the excess part of the <br/>payments shall remain taxable according to <br/>the laws of each Contracting State, due <br/>regard being had to the other provisions of <br/>the Convention. </p> <p style="position:absolute;top:341px;left:82px;white-space:nowrap" class="ft210">6. A Contracting State may not impose any </p> <p style="position:absolute;top:358px;left:71px;white-space:nowrap" class="ft212">tax on interest paid by a resident of the other <br/>Contracting State, except insofar as </p> <p style="position:absolute;top:409px;left:83px;white-space:nowrap" class="ft210">a) the interest is paid to a resident of the </p> <p style="position:absolute;top:426px;left:71px;white-space:nowrap" class="ft210">first-mentioned State; </p> <p style="position:absolute;top:443px;left:82px;white-space:nowrap" class="ft210">b) the interest is attributable to a perma-</p> <p style="position:absolute;top:460px;left:70px;white-space:nowrap" class="ft212">nent establishment or a fixed base situated in <br/>the first-mentioned State; or </p> <p style="position:absolute;top:494px;left:82px;white-space:nowrap" class="ft210">c) the interest arises in the first-mentioned </p> <p style="position:absolute;top:510px;left:71px;white-space:nowrap" class="ft212">State and is not paid to a resident of the <br/>other State. </p> <p style="position:absolute;top:561px;left:83px;white-space:nowrap" class="ft210">7. Notwithstanding the provisions of para-</p> <p style="position:absolute;top:578px;left:71px;white-space:nowrap" class="ft212">graph 1 of this Article an excess inclusion <br/>with respect to a residual interest in a real <br/>estate mortgage investment conduit may be <br/>taxed in the Contracting State where the <br/>excess inclusion arises according to the laws <br/>of that State. </p> <p style="position:absolute;top:841px;left:583px;white-space:nowrap" class="ft210">6101 </p> <p style="position:absolute;top:39px;left:513px;white-space:nowrap" class="ft211"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:71px;left:359px;white-space:nowrap" class="ft210">5. D� p� grund av s�rskilda f�rbindelser </p> <p style="position:absolute;top:88px;left:347px;white-space:nowrap" class="ft212">mellan utbetalaren och den som har r�tt till <br/>r�ntan eller mellan dem b�da och annan per-<br/>son r�ntebeloppet, med h�nsyn till den ford-<br/>ran f�r vilken r�ntan betalas, �verstiger det <br/>belopp som skulle ha avtalats mellan utbeta-<br/>laren och den som har r�tt till r�ntan om <br/>s�dana f�rbindelser inte f�relegat, till�mpas <br/>best�mmelserna i denna artikel endast p� <br/>sistn�mnda belopp. I s�dant fall beskattas <br/>�verskjutande belopp enligt lagstiftningen i <br/>vardera avtalsslutande staten med iakttagande <br/>av �vriga best�mmelser i detta avtal. </p> <p style="position:absolute;top:341px;left:359px;white-space:nowrap" class="ft210">6. En avtalsslutande stat f�r inte beskatta </p> <p style="position:absolute;top:358px;left:347px;white-space:nowrap" class="ft212">r�nta som betalas av person med hemvist i <br/>den andra avtalsslutande staten, utom i den <br/>m�n </p> <p style="position:absolute;top:409px;left:359px;white-space:nowrap" class="ft210">a) r�ntan betalas till person med hemvist i </p> <p style="position:absolute;top:426px;left:347px;white-space:nowrap" class="ft210">den f�rstn�mnda staten; </p> <p style="position:absolute;top:443px;left:358px;white-space:nowrap" class="ft210">b) r�ntan �r h�nf�rlig till fast driftst�lle </p> <p style="position:absolute;top:460px;left:347px;white-space:nowrap" class="ft212">eller stadigvarande anordning i den f�rst-<br/>n�mnda staten: eller </p> <p style="position:absolute;top:494px;left:359px;white-space:nowrap" class="ft210">c) r�ntan h�rr�r fr�n den f�rstn�mnda </p> <p style="position:absolute;top:510px;left:347px;white-space:nowrap" class="ft212">staten och inte betalas till person med hem-<br/>vist i den andra staten. </p> <p style="position:absolute;top:561px;left:359px;white-space:nowrap" class="ft210">7. Utan hinder av best�mmelserna i punkt </p> <p style="position:absolute;top:578px;left:348px;white-space:nowrap" class="ft210">1 i denna artikel f�r �verr�nta som bel�per </p> <p style="position:absolute;top:594px;left:347px;white-space:nowrap" class="ft212">p� ett residual-innehav i en &#34;real estate <br/>mortgage investment conduit&#34; beskattas i den <br/>avtalsslutande stat varifr�n �verr�ntan enligt <br/>lagstiftningen i denna stat h�rr�r ifr�n. </p> </div> <div id="page22-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:842px;left:37px;white-space:nowrap" class="ft220">6102 </p> <p style="position:absolute;top:39px;left:38px;white-space:nowrap" class="ft221"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:72px;left:313px;white-space:nowrap" class="ft222"><b>Artikel 12 </b></p> <p style="position:absolute;top:106px;left:313px;white-space:nowrap" class="ft223"><i>Royalty </i></p> <p style="position:absolute;top:140px;left:326px;white-space:nowrap" class="ft220">1. Royalty som h�rr�r fr�n en avtalsslutan-</p> <p style="position:absolute;top:157px;left:313px;white-space:nowrap" class="ft224">de stat och som betalas till person med <br/>hemvist i den andra avtalsslutande staten, <br/>beskattas endast i denna andra stat, om <br/>personen i fr�ga har r�tt till royaltyn. </p> <p style="position:absolute;top:241px;left:325px;white-space:nowrap" class="ft220">2. Med uttrycket &#34;royalty&#34; f�rst�s i denna </p> <p style="position:absolute;top:258px;left:314px;white-space:nowrap" class="ft224">artikel varje slags betalning som tas emot s�-<br/>som ers�ttning f�r nyttjandet av eller f�r <br/>r�tten att nyttja upphovsr�tt till litter�rt, <br/>konstn�rligt eller vetenskapligt verk, (h�ri <br/>inbegripet biograffilm, samt verk inspelade </p> <p style="position:absolute;top:343px;left:313px;white-space:nowrap" class="ft224">p� film, band eller annat medel f�r �tergiv-<br/>ning som anv�nds f�r radio- och televisions-<br/>s�ndningar) patent, varum�rke, m�nster eller </p> <p style="position:absolute;top:394px;left:314px;white-space:nowrap" class="ft224">modell, ritning, hemligt recept eller hemlig <br/>tillverkningsmetod eller annan liknande <br/>r�ttighet eller egendom eller f�r upplysning <br/>om erfarenhetsr�n av industriell, kommersiell <br/>eller vetenskaplig natur. Uttrycket &#34;royalty&#34; <br/>inbegriper ocks� vinst p� grund av �ver-<br/>l�telse av s�dan r�ttighet eller egendom om <br/>vinsten beror p� resultatet, anv�ndningen <br/>eller �verl�telsen av denna. </p> <p style="position:absolute;top:563px;left:326px;white-space:nowrap" class="ft220">3. Best�mmelserna i punkt 1 till�mpas inte, </p> <p style="position:absolute;top:580px;left:314px;white-space:nowrap" class="ft224">om den som har r�tt till royaltyn har hemvist <br/>i en avtalsslutande stat och bedriver r�relse <br/>i den andra avtalsslutande staten, fr�n vilken <br/>royaltyn h�rr�r, fr�n d�r bel�get fast drift-</p> <p style="position:absolute;top:648px;left:314px;white-space:nowrap" class="ft224">st�lle eller ut�var sj�lvst�ndig yrkesverksam-<br/>het i denna andra stat fr�n d�r bel�gen sta-<br/>digvarande anordning, samt den r�ttighet <br/>eller egendom i fr�ga om vilken royaltyn <br/>betalas �ger verkligt samband med det fasta <br/>driftst�llet eller den stadigvarande anord-<br/>ningen. I s�dant fall till�mpas best�mmelser-<br/>na i artikel 7 respektive artikel 14. </p> <p style="position:absolute;top:73px;left:36px;white-space:nowrap" class="ft222"><b>Article 12 </b></p> <p style="position:absolute;top:107px;left:36px;white-space:nowrap" class="ft223"><i>Royalties </i></p> <p style="position:absolute;top:140px;left:49px;white-space:nowrap" class="ft220">1. Royalties arising in a Contracting State </p> <p style="position:absolute;top:157px;left:36px;white-space:nowrap" class="ft224">which are derived and beneficially owned by <br/>a resident of the other Contracting State shall <br/>be taxable only in that other State. </p> <p style="position:absolute;top:242px;left:48px;white-space:nowrap" class="ft220">2. The term &#34;royalties&#34; as used in this Ar-</p> <p style="position:absolute;top:258px;left:36px;white-space:nowrap" class="ft224">ticle means payments of any kind received as <br/>a consideration for the use of, or the right to <br/>use, any copyright of literary, artistic or <br/>scientific work (including motion pictures <br/>and works on film, tape or other means of <br/>reproduction used for radio or television <br/>broadcasting), any patent, trade mark, design <br/>or model, plan, secret formula or process, or <br/>other like right or property, or for informa-<br/>tion concerning industrial, commercial or </p> <p style="position:absolute;top:428px;left:37px;white-space:nowrap" class="ft224">scientific experience. The term &#34;royalties&#34; <br/>also includes gains derived from the aliena-<br/>tion of any such right or property which are <br/>contingent on the productivity, use, or dis-<br/>position thereof. </p> <p style="position:absolute;top:563px;left:49px;white-space:nowrap" class="ft220">3. The provisions of paragraph 1 shall not </p> <p style="position:absolute;top:580px;left:37px;white-space:nowrap" class="ft224">apply if the beneficial owner of the royalties, <br/>being a resident of a Contracting State, <br/>carries on business in the other Contracting <br/>State, in which the royalties arise, through a <br/>permanent establishment situated therein, or <br/>performs in that other State independent <br/>personal services from a fixed base situated <br/>therein, and the royalties are attributable to <br/>such permanent establishment or fixed base. </p> <p style="position:absolute;top:730px;left:38px;white-space:nowrap" class="ft224">In such case the provisions of Article 7 <br/>(Business profits) or Article 14 (Independent </p> <p style="position:absolute;top:764px;left:37px;white-space:nowrap" class="ft220">personal services), as the case may be, shall </p> <p style="position:absolute;top:781px;left:38px;white-space:nowrap" class="ft220">apply. </p> </div> <div id="page23-div" style="position:relative;width:642px;height:903px;"> <img width="642" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:79px;left:79px;white-space:nowrap" class="ft230">4. Where, by reason of a special relation-</p> <p style="position:absolute;top:96px;left:68px;white-space:nowrap" class="ft235">ship between the payer and the beneficial <br/>owner or between both of them and some <br/>other person, the amount of the royalties, <br/>having regard to the use, right, or informa-<br/>tion for which they are paid, exceeds the <br/>amount which would have been agreed upon <br/>by the payer and the beneficial owner in the <br/>absence of such relationship, the provisions <br/>of this Article shall apply only to the <br/>last-mentioned amount. In such case, the <br/>excess part of the payments shall remain </p> <p style="position:absolute;top:280px;left:68px;white-space:nowrap" class="ft235">taxable according to the laws of each Con-<br/>tracting State, due regard being had to the </p> <p style="position:absolute;top:313px;left:69px;white-space:nowrap" class="ft230">other provisions of this Convention. </p> <p style="position:absolute;top:366px;left:69px;white-space:nowrap" class="ft231"><b>Article 13 </b></p> <p style="position:absolute;top:399px;left:69px;white-space:nowrap" class="ft232"><i>Gains </i></p> <p style="position:absolute;top:433px;left:83px;white-space:nowrap" class="ft230">1. Gains derived by a resident of a Con-</p> <p style="position:absolute;top:450px;left:69px;white-space:nowrap" class="ft230">tracting State from the disposition of real </p> <p style="position:absolute;top:466px;left:68px;white-space:nowrap" class="ft235">property situated in the other Contracting <br/>State may be taxed in that other State. </p> <p style="position:absolute;top:534px;left:80px;white-space:nowrap" class="ft235">2. For purposes of paragraph 1 <br/>a) the term &#34;real property situated in the </p> <p style="position:absolute;top:568px;left:69px;white-space:nowrap" class="ft235">other Contracting State&#34;, where the United <br/>States is the other Contracting State, includes <br/>real property referred to in Article 6 (Income </p> <p style="position:absolute;top:618px;left:70px;white-space:nowrap" class="ft235">from real property) which is situated in the <br/>United States, a United States real property <br/>interest, and an interest in a partnership, <br/>trust or estate, to the extent attributable to a <br/>United States real property interest situated <br/>in the United States; </p> <p style="position:absolute;top:737px;left:80px;white-space:nowrap" class="ft230">b) the term &#34;real property situated in the </p> <p style="position:absolute;top:754px;left:69px;white-space:nowrap" class="ft235">other Contracting State&#34;, where Sweden is <br/>the other Contracting State, includes property <br/>that is real property under the law of Sweden <br/>situated in Sweden, and, without limiting the <br/>foregoing, shall include </p> <p style="position:absolute;top:46px;left:508px;white-space:nowrap" class="ft233"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:79px;left:356px;white-space:nowrap" class="ft230">4. D� p� grund av s�rskilda f�rbindelser </p> <p style="position:absolute;top:95px;left:345px;white-space:nowrap" class="ft235">mellan utbetalaren och den som har r�tt till <br/>royaltyn eller mellan dem b�da och annan <br/>person royal ty beloppet, med h�nsyn till det <br/>nyttjande, den r�ttighet eller den upplysning <br/>f�r vilken royaltyn betalas, �verstiger det <br/>belopp som skulle ha avtalats mellan utbe-<br/>talaren och den som har r�tt till royaltyn om <br/>s�dana f�rbindelser inte f�relegat, till�mpas <br/>best�mmelserna i denna artikel endast p� </p> <p style="position:absolute;top:246px;left:345px;white-space:nowrap" class="ft235">sistn�mnda belopp. I s�dant fall beskattas <br/>�verskjutande belopp enligt lagstiftningen i <br/>vardera avtalsslutande staten med iakttagande <br/>av �vriga best�mmelser i detta avtal. </p> <p style="position:absolute;top:365px;left:346px;white-space:nowrap" class="ft231"><b>Artikel 13 </b></p> <p style="position:absolute;top:399px;left:345px;white-space:nowrap" class="ft232"><i>Realisationsvinst </i></p> <p style="position:absolute;top:433px;left:359px;white-space:nowrap" class="ft230">1. Vinst, som person med hemvist i en </p> <p style="position:absolute;top:450px;left:346px;white-space:nowrap" class="ft235">avtalsslutande stat f�rv�rvar p� grund av <br/>�verl�telse av fast egendom som �r bel�gen <br/>i den andra avtalsslutande staten, f�r be-<br/>skattas i denna andra stat. </p> <p style="position:absolute;top:534px;left:357px;white-space:nowrap" class="ft235">2. Vid till�mpningen av punkt 1 skall <br/>a) uttrycket &#34;fast egendom som �r bel�gen </p> <p style="position:absolute;top:568px;left:346px;white-space:nowrap" class="ft235">i den andra avtalsslutande staten&#34;, i det fall <br/>d� F�renta Staterna �r denna andra avtalsslu-<br/>tande stat, inbegripa s�dan fast egendom som <br/>avses i artikel 6 och som �r bel�gen i F�ren-<br/>ta Staterna, &#34;a United States real property <br/>interest&#34; och ett innehav i ett handelsbolag, <br/>d�dsbo eller en trust till den del s�dant <br/>innehav best�r av &#34;a United States real <br/>property interest&#34; som �r bel�gen i F�renta <br/>Staterna; </p> <p style="position:absolute;top:737px;left:357px;white-space:nowrap" class="ft230">b) uttrycket &#34;fast egendom som �r bel�gen </p> <p style="position:absolute;top:754px;left:347px;white-space:nowrap" class="ft235">i den andra avtalsslutande staten&#34;, i det fall <br/>d� Sverige �r denna andra avtalsslutande stat, <br/>inbegripa egendom som �r fast egendom <br/>enligt svensk r�tt och som �r bel�gen i Sveri-<br/>ge samt skall, utan begr�nsning av ovan-<br/>st�ende, ocks� inbegripa </p> <p style="position:absolute;top:854px;left:583px;white-space:nowrap" class="ft234">6103 </p> </div> <div id="page24-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:847px;left:39px;white-space:nowrap" class="ft240">6104 </p> <p style="position:absolute;top:45px;left:41px;white-space:nowrap" class="ft241"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:79px;left:341px;white-space:nowrap" class="ft240">1) s�dan fast egendom som avses i artikel </p> <p style="position:absolute;top:96px;left:330px;white-space:nowrap" class="ft240">6 och som �r bel�gen i Sverige; och </p> <p style="position:absolute;top:112px;left:339px;white-space:nowrap" class="ft240">2) andelar och liknande r�ttigheter i </p> <p style="position:absolute;top:129px;left:330px;white-space:nowrap" class="ft242">bolag vars tillg�ngar, direkt eller indirekt, <br/>huvudsakligen utg�rs av s�dan fast egen-<br/>dom. </p> <p style="position:absolute;top:196px;left:330px;white-space:nowrap" class="ft240">3. Vinst p� grund av �verl�telse av l�s </p> <p style="position:absolute;top:213px;left:318px;white-space:nowrap" class="ft242">egendom, som utg�r del av r�relsetillg�ngar-<br/>na i fast driftst�lle, vilket ett f�retag i en <br/>avtalsslutande stat har i den andra avtalsslu-<br/>tande staten, eller av l�s egendom, h�nf�rlig <br/>till stadigvarande anordning f�r att ut�va <br/>sj�lvst�ndig yrkesverksamhet, som person <br/>med hemvist i en avtalsslutande stat har i den <br/>andra avtalsslutande staten, f�r beskattas i </p> <p style="position:absolute;top:347px;left:317px;white-space:nowrap" class="ft242">denna andra stat. Detsamma g�ller vinst p� <br/>grund av �verl�telse av s�dant fast driftst�lle <br/>(f�r sig eller i samband med �verl�telse av <br/>hela f�retaget) eller av s�dan stadigvarande <br/>anordning. </p> <p style="position:absolute;top:449px;left:328px;white-space:nowrap" class="ft240">4. Vinst, som ett f�retag i en avtalsslutan-</p> <p style="position:absolute;top:466px;left:317px;white-space:nowrap" class="ft242">de stat uppb�r p� grund av �verl�telse av <br/>skepp eller luftfartyg som anv�nds i interna-<br/>tionell trafik eller l�s egendom som �r h�n-<br/>f�rlig till anv�ndningen av s�dana skepp eller <br/>luftfartyg beskattas endast i denna stat. Be-<br/>st�mmelserna i denna punkt till�mpas be-<br/>tr�ffande vinst som uppb�rs av luftfartskon-<br/>sortiet Scandinavian Airlines System (SAS) <br/>men endast i fr�ga om den del av inkomsten <br/>som motsvarar den andel i konsortiet scm <br/>innehas av AB Aerotransport (ABA), den <br/>svenske del�garen i Scandinavian Airlines <br/>System (SAS). </p> <p style="position:absolute;top:686px;left:329px;white-space:nowrap" class="ft240">Vinst, som ett f�retag i en avtalsslutande </p> <p style="position:absolute;top:703px;left:317px;white-space:nowrap" class="ft242">stat uppb�r p� grund av �verl�telse av contai-<br/>ners som anv�nds i internationell trafik eller <br/>l�s egendom som �r h�nf�rlig till anv�nd-<br/>ningen av s�dana containers (trailers, pr�mar <br/>och annan d�rtill h�rande utrustning f�r <br/>transport av containers d�ri inbegripna) </p> <p style="position:absolute;top:803px;left:316px;white-space:nowrap" class="ft240">beskattas endast i denna stat. </p> <p style="position:absolute;top:79px;left:63px;white-space:nowrap" class="ft240">(i) real property referred to in Article 6 </p> <p style="position:absolute;top:96px;left:53px;white-space:nowrap" class="ft240">which is situated in Sweden; and </p> <p style="position:absolute;top:113px;left:63px;white-space:nowrap" class="ft240">(ii) shares or similar rights in a company </p> <p style="position:absolute;top:130px;left:53px;white-space:nowrap" class="ft242">the assets of which consist, directly or <br/>indirectly, mainly of such real property. </p> <p style="position:absolute;top:197px;left:53px;white-space:nowrap" class="ft240">3. Gains from the disposition of movable </p> <p style="position:absolute;top:213px;left:41px;white-space:nowrap" class="ft242">property which are attributable to a perma-<br/>nent establishment which an enterprise of a <br/>Contracting State has in the other Contract-<br/>ing State, or which are attributable to a fixed <br/>base available to a resident of a Contracting <br/>State in the other Contracting State for the <br/>purpose of performing independent personal <br/>services, and gains from the disposition of <br/>such a permanent establishment (alone or <br/>with the whole enterprise) or such a fixed <br/>base, may be taxed in that other State. </p> <p style="position:absolute;top:449px;left:52px;white-space:nowrap" class="ft240">4. Gains derived by an enterprise of a </p> <p style="position:absolute;top:466px;left:41px;white-space:nowrap" class="ft242">Contracting State from the disposition of <br/>ships or aircraft operated by the enterprise in <br/>international traffic or movable property <br/>attributable to the operation of such ships or <br/>aircraft shall be taxable only in that State. <br/>The provisions of this paragraph shall apply <br/>to gains derived by the air transport consor-<br/>tium Scandinavian Airlines System (SAS), <br/>but only to such part of the gains as corre-<br/>sponds to the participation held in that con-<br/>sortium by AB Aerotransport (ABA), the <br/>Swedish partner of Scandinavian Airlines <br/>System (SAS). </p> <p style="position:absolute;top:686px;left:52px;white-space:nowrap" class="ft240">Gains derived by an enterprise of a Con-</p> <p style="position:absolute;top:702px;left:40px;white-space:nowrap" class="ft242">tracting State from the disposition of contai-<br/>ners used in international traffic and movable </p> <p style="position:absolute;top:736px;left:40px;white-space:nowrap" class="ft242">property attributable to the operation of such <br/>containers (including trailers, barges, and <br/>related equipment for the transport of contai-<br/>ners) shall be taxable only in that State. </p> </div> <div id="page25-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:841px;left:582px;white-space:nowrap" class="ft250">6105 </p> <p style="position:absolute;top:72px;left:82px;white-space:nowrap" class="ft250">5. Gains described in Article 12 (Royalti-</p> <p style="position:absolute;top:89px;left:70px;white-space:nowrap" class="ft254">es) shall be taxable only in accordance with <br/>the provisions of Article 12. </p> <p style="position:absolute;top:140px;left:82px;white-space:nowrap" class="ft250">6. Except as provided in paragraph 7, </p> <p style="position:absolute;top:156px;left:71px;white-space:nowrap" class="ft254">gains from the disposition of any property <br/>other than property referred to in paragraphs </p> <p style="position:absolute;top:190px;left:72px;white-space:nowrap" class="ft250">1 through 5 shall be taxable only in the Con-</p> <p style="position:absolute;top:207px;left:70px;white-space:nowrap" class="ft254">tracting State of which the person disposing <br/>of the property is resident. </p> <p style="position:absolute;top:256px;left:82px;white-space:nowrap" class="ft250">7. In the case of an individual who had </p> <p style="position:absolute;top:273px;left:70px;white-space:nowrap" class="ft254">been a resident of Sweden and who has <br/>become a resident of the United States, the <br/>provisions of paragraph 6 shall not affect the <br/>right of Sweden to tax gains from the dis-<br/>position of any property derived by such <br/>individual at any time during the ten years <br/>following the date on which the individual <br/>has ceased to be a resident of Sweden. </p> <p style="position:absolute;top:441px;left:70px;white-space:nowrap" class="ft251"><b>Article 14 </b></p> <p style="position:absolute;top:475px;left:69px;white-space:nowrap" class="ft252"><i>Independent personal services </i></p> <p style="position:absolute;top:508px;left:82px;white-space:nowrap" class="ft250">Income derived by an individual who is a </p> <p style="position:absolute;top:525px;left:70px;white-space:nowrap" class="ft254">resident of a Contracting State from the <br/>performance of personal services in an in-<br/>dependent capacity shall be taxable only in <br/>that State. However, such income may also <br/>be taxed in the other Contracting State to the <br/>extent that such services are or were perfor-</p> <p style="position:absolute;top:626px;left:70px;white-space:nowrap" class="ft254">med in that other State and the income is <br/>attributable to a fixed base regularly avail-<br/>able to the individual in that other State for <br/>the purpose of performing his activities. </p> <p style="position:absolute;top:39px;left:511px;white-space:nowrap" class="ft253"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:72px;left:357px;white-space:nowrap" class="ft250">5. S�dan vinst som anges i artikel 12 skall </p> <p style="position:absolute;top:88px;left:346px;white-space:nowrap" class="ft254">beskattas endast enligt best�mmelserna i <br/>artikel 12. </p> <p style="position:absolute;top:139px;left:357px;white-space:nowrap" class="ft250">6. Vinst p� grund av �verl�telse av annan </p> <p style="position:absolute;top:155px;left:346px;white-space:nowrap" class="ft250">egendom �n s�dan som anges i punkterna </p> <p style="position:absolute;top:172px;left:347px;white-space:nowrap" class="ft250">1-5 beskattas, om inte punkt 7 f�reskriver </p> <p style="position:absolute;top:189px;left:346px;white-space:nowrap" class="ft254">annat, endast i den avtalsslutande stat d�r <br/>�verl�taren har hemvist. </p> <p style="position:absolute;top:256px;left:357px;white-space:nowrap" class="ft250">7. Best�mmelserna i punkt 6 inverkar inte </p> <p style="position:absolute;top:273px;left:345px;white-space:nowrap" class="ft254">p� Sveriges r�tt att, i fr�ga om fysisk person <br/>som haft hemvist i Sverige och som f�tt <br/>hemvist i F�renta Staterna, beskatta vinst <br/>som f�rv�rvats av en s�dan person p� grund <br/>av �verl�telse av tillg�ng vid n�got tillf�lle <br/>under de tio �r som f�ljer n�rmast efter den <br/>tidpunkt vid vilken denne person upph�rt att <br/>ha hemvist i Sverige. </p> <p style="position:absolute;top:441px;left:345px;white-space:nowrap" class="ft251"><b>Artikel 14 </b></p> <p style="position:absolute;top:474px;left:345px;white-space:nowrap" class="ft252"><i>Sj�lvst�ndig yrkesut�vning </i></p> <p style="position:absolute;top:508px;left:357px;white-space:nowrap" class="ft250">Inkomst, som fysisk person med hemvist i </p> <p style="position:absolute;top:525px;left:345px;white-space:nowrap" class="ft250">en avtalsslutande stat f�rv�rvar genom att </p> <p style="position:absolute;top:542px;left:345px;white-space:nowrap" class="ft254">ut�va sj�lvst�ndig yrkesverksamhet, beskattas <br/>endast i denna stat. S�dan inkomst f�r emel-<br/>lertid ocks� beskattas i den andra avtals-</p> <p style="position:absolute;top:592px;left:345px;white-space:nowrap" class="ft250">slutande staten till den del verksamheten </p> <p style="position:absolute;top:609px;left:345px;white-space:nowrap" class="ft250">ut�vas eller ut�vats i denna andra stat och </p> <p style="position:absolute;top:625px;left:345px;white-space:nowrap" class="ft254">inkomsten �r h�nf�rlig till en stadigvarande <br/>anordning som regelm�ssigt st�r till hans <br/>f�rfogande i denna andra stat f�r att ut�va <br/>verksamheten. </p> </div> <div id="page26-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:75px;left:313px;white-space:nowrap" class="ft260"><b>Artikel 15 </b></p> <p style="position:absolute;top:108px;left:312px;white-space:nowrap" class="ft261"><i>Enskild tj�nst </i></p> <p style="position:absolute;top:142px;left:326px;white-space:nowrap" class="ft262">1. Om inte best�mmelserna i artiklarna 16, </p> <p style="position:absolute;top:159px;left:314px;white-space:nowrap" class="ft262">19 och 20 f�ranleder annat, beskattas l�n och </p> <p style="position:absolute;top:176px;left:313px;white-space:nowrap" class="ft264">liknande ers�ttning, som person med hemvist <br/>i en avtalsslutande stat uppb�r p� grund av <br/>anst�llning, endast i denna stat, s�vida inte <br/>arbetet utf�rs i den andra avtalsslutande <br/>staten. Om arbetet utf�rs i denna andra stat, <br/>f�r ers�ttning som uppb�rs f�r arbetet be-</p> <p style="position:absolute;top:276px;left:314px;white-space:nowrap" class="ft262">skattas d�r. </p> <p style="position:absolute;top:345px;left:326px;white-space:nowrap" class="ft262">2. Utan hinder av best�mmelserna i punkt </p> <p style="position:absolute;top:362px;left:316px;white-space:nowrap" class="ft262">1 beskattas ers�ttning, som person med </p> <p style="position:absolute;top:379px;left:314px;white-space:nowrap" class="ft264">hemvist i en avtalsslutande stat uppb�r f�r <br/>arbete som utf�rs i den andra avtalsslutande </p> <p style="position:absolute;top:412px;left:315px;white-space:nowrap" class="ft262">staten endast i den f�rstn�mnda staten, om: </p> <p style="position:absolute;top:446px;left:327px;white-space:nowrap" class="ft262">a) mottagaren vistas i den andra staten </p> <p style="position:absolute;top:463px;left:315px;white-space:nowrap" class="ft262">under tidrymd eller tidrymder som samman-</p> <p style="position:absolute;top:480px;left:316px;white-space:nowrap" class="ft264">lagt inte �verstiger 183 dagar under en <br/>sammanh�ngande tolvm�nadersperiod, och </p> <p style="position:absolute;top:514px;left:327px;white-space:nowrap" class="ft262">b) ers�ttningen betalas av arbetsgivare som </p> <p style="position:absolute;top:531px;left:316px;white-space:nowrap" class="ft264">inte har hemvist i den andra staten eller p� <br/>dennes v�gnar, samt </p> <p style="position:absolute;top:565px;left:327px;white-space:nowrap" class="ft262">c) ers�ttningen inte belastar fast driftst�lle </p> <p style="position:absolute;top:582px;left:316px;white-space:nowrap" class="ft264">eller stadigvarande anordning som arbets-<br/>givaren har i den andra staten. </p> <p style="position:absolute;top:633px;left:328px;white-space:nowrap" class="ft262">3. Utan hinder av f�reg�ende best�mmelser </p> <p style="position:absolute;top:649px;left:317px;white-space:nowrap" class="ft264">i denna artikel beskattas ers�ttning som <br/>uppb�rs av person med hemvist i en avtals-<br/>slutande stat f�r arbete som utf�rs i egenskap <br/>av medlem av den regulj�ra bes�ttningen <br/>ombord p� skepp eller luftfartyg som an-<br/>v�nds i internationell trafik, endast i denna <br/>stat. Detta g�ller �ven n�r arbetet utf�rs <br/>ombord p� luftfartyg som anv�nds i interna-</p> <p style="position:absolute;top:783px;left:317px;white-space:nowrap" class="ft264">tionell trafik av luftfartskonsortiet Scandina-<br/>vian Airlines System (SAS). Ers�ttning f�r <br/>arbete, som utf�rs i egenskap av medlem av </p> <p style="position:absolute;top:844px;left:40px;white-space:nowrap" class="ft262">6106 </p> <p style="position:absolute;top:42px;left:37px;white-space:nowrap" class="ft263"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:76px;left:37px;white-space:nowrap" class="ft260"><b>Article 15 </b></p> <p style="position:absolute;top:109px;left:36px;white-space:nowrap" class="ft261"><i>Dependent personal services </i></p> <p style="position:absolute;top:143px;left:50px;white-space:nowrap" class="ft262">1. Subject to the provisions of Articles 16 </p> <p style="position:absolute;top:160px;left:37px;white-space:nowrap" class="ft264">(Directors' fees), 19 (Pensions and annuities) <br/>and 20 (Government service), salaries, wages <br/>and other similar remuneration derived by a <br/>resident of a Contracting State in respect of <br/>an employment shall be taxable only in that <br/>State unless the employment is exercised in <br/>the other Contracting State. If the employ-</p> <p style="position:absolute;top:277px;left:38px;white-space:nowrap" class="ft264">ment is so exercised, such remuneration as is <br/>derived therefrom may be taxed in that other <br/>State. </p> <p style="position:absolute;top:345px;left:49px;white-space:nowrap" class="ft262">2. Notwithstanding the provisions of para-</p> <p style="position:absolute;top:362px;left:37px;white-space:nowrap" class="ft264">graph 1, remuneration derived by a resident <br/>of a Contracting State in respect of an em-<br/>ployment exercised in the other Contracting </p> <p style="position:absolute;top:412px;left:38px;white-space:nowrap" class="ft264">State shall be taxable only in the first-men-<br/>tioned State if </p> <p style="position:absolute;top:446px;left:50px;white-space:nowrap" class="ft262">a) the recipient is present in the other State </p> <p style="position:absolute;top:463px;left:38px;white-space:nowrap" class="ft264">for a period or periods not exceeding in the <br/>aggregate 183 days in any consecutive twelve </p> <p style="position:absolute;top:496px;left:39px;white-space:nowrap" class="ft262">month period; </p> <p style="position:absolute;top:514px;left:50px;white-space:nowrap" class="ft262">b) the remuneration is paid by, or on </p> <p style="position:absolute;top:531px;left:39px;white-space:nowrap" class="ft262">behalf of, an employer who is not a resident </p> <p style="position:absolute;top:548px;left:39px;white-space:nowrap" class="ft262">of the other State; and </p> <p style="position:absolute;top:565px;left:51px;white-space:nowrap" class="ft262">c) the remuneration is not borne by a </p> <p style="position:absolute;top:582px;left:40px;white-space:nowrap" class="ft264">permanent establishment or a fixed base <br/>which the employer has in the other State. </p> <p style="position:absolute;top:632px;left:52px;white-space:nowrap" class="ft262">3. Notwithstanding the preceding provi-</p> <p style="position:absolute;top:649px;left:41px;white-space:nowrap" class="ft264">sions of this Article, remuneration derived <br/>by a resident of a Contracting State in re-<br/>spect of an employment as a member of the <br/>regular complement of a ship or aircraft <br/>operated in international traffic, including an <br/>aircraft operated in international traffic by <br/>the air transport consortium Scandinavian <br/>Airlines System (SAS), shall be taxable only <br/>in that State, except that remuneration deriv-</p> <p style="position:absolute;top:800px;left:40px;white-space:nowrap" class="ft264">ed in respect of an employment as a member <br/>of the regular complement of a ship operated </p> </div> <div id="page27-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:78px;left:71px;white-space:nowrap" class="ft274">in international traffic by a Swedish enterpri-<br/>se may be taxed in Sweden. </p> <p style="position:absolute;top:178px;left:71px;white-space:nowrap" class="ft271"><b>Article 16 </b></p> <p style="position:absolute;top:212px;left:70px;white-space:nowrap" class="ft272"><i>Directors' fees </i></p> <p style="position:absolute;top:246px;left:71px;white-space:nowrap" class="ft274">Directors' fees derived by a resident of a <br/>Contracting State in his capacity as a mem-<br/>ber of the board of directors of a company <br/>which is a resident of the other Contracting </p> <p style="position:absolute;top:313px;left:72px;white-space:nowrap" class="ft274">State may be taxed in that other State. How-<br/>ever, such fees shall be taxable only in the <br/>first-mentioned Contracting State to the <br/>extent such fees are derived in respect of <br/>services performed in that State. </p> <p style="position:absolute;top:431px;left:71px;white-space:nowrap" class="ft271"><b>Article 17 </b></p> <p style="position:absolute;top:465px;left:70px;white-space:nowrap" class="ft272"><i>Limitation on benefits </i></p> <p style="position:absolute;top:499px;left:84px;white-space:nowrap" class="ft270">1. A person that is a resident of a Con-</p> <p style="position:absolute;top:515px;left:71px;white-space:nowrap" class="ft274">tracting State and derives income from the <br/>other Contracting State shall be entitled </p> <p style="position:absolute;top:549px;left:71px;white-space:nowrap" class="ft270">under this Convention to relief from taxation </p> <p style="position:absolute;top:566px;left:72px;white-space:nowrap" class="ft270">in that other State only if such person is: </p> <p style="position:absolute;top:600px;left:84px;white-space:nowrap" class="ft274">a) an individual; <br/>b) a Contracting State or a political sub-</p> <p style="position:absolute;top:634px;left:72px;white-space:nowrap" class="ft270">division or local authority thereof; </p> <p style="position:absolute;top:667px;left:83px;white-space:nowrap" class="ft270">c) engaged in an active conduct of a trade </p> <p style="position:absolute;top:684px;left:71px;white-space:nowrap" class="ft274">or business in the first-mentioned Contracting <br/>State (other than the business of making or <br/>managing investments, unless these activities <br/>are banking or insurance activities carried on </p> <p style="position:absolute;top:751px;left:71px;white-space:nowrap" class="ft270">by a bank or insurance company), and the </p> <p style="position:absolute;top:768px;left:71px;white-space:nowrap" class="ft274">income derived from the other Contracting <br/>State is derived in connection with, or is <br/>incidental to, that trade or business; </p> <p style="position:absolute;top:43px;left:510px;white-space:nowrap" class="ft273"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:77px;left:347px;white-space:nowrap" class="ft274">den regulj�ra bes�ttningen ombord p� ett <br/>skepp som anv�nds i internationell trafik av <br/>ett svenskt f�retag, f�r dock beskattas i <br/>Sverige. </p> <p style="position:absolute;top:178px;left:347px;white-space:nowrap" class="ft271"><b>Artikel 16 </b></p> <p style="position:absolute;top:212px;left:347px;white-space:nowrap" class="ft272"><i>Styrelsearvode </i></p> <p style="position:absolute;top:245px;left:356px;white-space:nowrap" class="ft270">Styrelsearvode som person med hemvist i </p> <p style="position:absolute;top:262px;left:347px;white-space:nowrap" class="ft274">en avtalsslutande stat uppb�r i egenskap av <br/>medlem i styrelse i bolag med hemvist i den <br/>andra avtalsslutande staten, f�r beskattas i <br/>denna andra stat. S�dant arvode beskattas <br/>emellertid endast i den f�rstn�mnda avtals-<br/>slutande staten till den del arvodet uppb�rs <br/>f�r arbete som utf�rts i denna stat. </p> <p style="position:absolute;top:431px;left:347px;white-space:nowrap" class="ft271"><b>Artikel 17 </b></p> <p style="position:absolute;top:465px;left:346px;white-space:nowrap" class="ft272"><i>Begr�nsning av f�rm�ner </i></p> <p style="position:absolute;top:499px;left:360px;white-space:nowrap" class="ft270">1. En person som har hemvist i en av-</p> <p style="position:absolute;top:515px;left:347px;white-space:nowrap" class="ft274">talsslutande stat och uppb�r inkomst som <br/>h�rr�r fr�n den andra avtalsslutande staten <br/>skall enligt detta avtal vara ber�ttigad till <br/>neds�ttning av skatt i denna andra stat endast <br/>om denna person �r: </p> <p style="position:absolute;top:600px;left:359px;white-space:nowrap" class="ft275">a) en fysisk person; <br/>b) en avtalsslutande stat eller en av dess </p> <p style="position:absolute;top:633px;left:347px;white-space:nowrap" class="ft274">politiska underavdelningar eller lokala myn-<br/>digheter; </p> <p style="position:absolute;top:667px;left:358px;white-space:nowrap" class="ft270">c) verksam genom att aktivt bedriva en </p> <p style="position:absolute;top:684px;left:347px;white-space:nowrap" class="ft274">aff�rsr�relse i den f�rstn�mnda staten (med <br/>undantag f�r aff�rsverksamhet som best�r i <br/>att g�ra kapitalplaceringar eller att f�rvalta <br/>investeringar, s�vida denna verksamhet inte <br/>utg�r bank- eller f�rs�kringsverksamhet som <br/>bedrivs av en bank eller ett f�rs�kringsf�re-<br/>tag), och den inkomst som h�rr�r fr�n den </p> <p style="position:absolute;top:801px;left:347px;white-space:nowrap" class="ft274">andra avtalsslutande staten uppb�rs i sam-<br/>band med eller �r en f�ljd av denna aff�rs-<br/>r�relse; </p> <p style="position:absolute;top:850px;left:583px;white-space:nowrap" class="ft270">6107 </p> </div> <div id="page28-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:78px;left:323px;white-space:nowrap" class="ft280">d) en person, som inte �r fysisk person, </p> <p style="position:absolute;top:94px;left:311px;white-space:nowrap" class="ft280">om: </p> <p style="position:absolute;top:111px;left:333px;white-space:nowrap" class="ft280">1) mer �n 50 procent av den verkliga </p> <p style="position:absolute;top:128px;left:322px;white-space:nowrap" class="ft282">�gander�tten till denna person - eller i <br/>fr�ga om ett bolag, mer �n 50 procent av <br/>varje slag av aktier eller andelar i bolaget <br/>- innehas, direkt eller indirekt, av perso-</p> <p style="position:absolute;top:195px;left:322px;white-space:nowrap" class="ft282">ner ber�ttigade till avtalsf�rm�ner enligt a, <br/>b, e eller f i denna punkt eller som �r <br/>medborgare i F�renta Staterna; och </p> <p style="position:absolute;top:262px;left:331px;white-space:nowrap" class="ft280">2) h�gst 50 procent av en s�dan persons </p> <p style="position:absolute;top:279px;left:322px;white-space:nowrap" class="ft283">bruttoint�kt anv�nds, direkt eller indirekt, <br/>f�r att infria betalningsskyldighet (inklusive <br/>skyldighet att betala r�nta och royalty) till <br/>personer som inte �r ber�ttigade till avtals-<br/>f�rm�ner enligt a, b, e och f i denna punkt <br/>och som inte �r medborgare i F�renta <br/>Staterna; <br/>e) ett bolag vilkets viktigaste aktieslag i </p> <p style="position:absolute;top:414px;left:310px;white-space:nowrap" class="ft282">v�sentlig omfattning och regelm�ssigt om-<br/>s�tts p� en erk�nd aktieb�rs; eller </p> <p style="position:absolute;top:448px;left:322px;white-space:nowrap" class="ft280">f) en organisation utan vinstintresse (inklu-</p> <p style="position:absolute;top:465px;left:310px;white-space:nowrap" class="ft282">sive pensionsfonder och privata stiftelser), <br/>och som, p� grund av detta f�rh�llande, <br/>generellt sett �r undantagen fr�n beskattning <br/>i den avtalsslutande stat d�r den har hemvist, <br/>under f�ruts�ttning att mer �n h�lften av <br/>f�rm�nstagarna, medlemmarna eller deltagar-</p> <p style="position:absolute;top:565px;left:310px;white-space:nowrap" class="ft282">na, om det finns n�gra, i en s�dan organisa-<br/>tion �r personer som enligt best�mmelserna <br/>i denna artikel �r ber�ttigade till avtalsf�r-<br/>m�ner. </p> <p style="position:absolute;top:650px;left:321px;white-space:nowrap" class="ft280">2. Person som inte �r ber�ttigad till avtals-</p> <p style="position:absolute;top:666px;left:310px;white-space:nowrap" class="ft282">f�rm�ner i enlighet med best�mmelserna i <br/>punkt 1 kan, likv�l, tillerk�nnas s�dana <br/>f�rm�ner om den beh�riga myndigheten i <br/>den avtalsslutande stat fr�n vilken inkomsten <br/>h�rr�r beslutar att medge detta. </p> <p style="position:absolute;top:784px;left:322px;white-space:nowrap" class="ft280">3. Vid till�mpning av punkt 1 e, avser </p> <p style="position:absolute;top:801px;left:310px;white-space:nowrap" class="ft280">uttrycket &#34;en erk�nd aktieb�rs&#34;: </p> <p style="position:absolute;top:846px;left:32px;white-space:nowrap" class="ft280">6108 </p> <p style="position:absolute;top:44px;left:33px;white-space:nowrap" class="ft281"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:78px;left:46px;white-space:nowrap" class="ft280">d) a person, other than an individual, if: </p> <p style="position:absolute;top:111px;left:56px;white-space:nowrap" class="ft280">(i) more than 50 percent of the beneficial </p> <p style="position:absolute;top:128px;left:47px;white-space:nowrap" class="ft280">interest in such person (or in the case of a </p> <p style="position:absolute;top:145px;left:46px;white-space:nowrap" class="ft282">company more than 50 percent of the <br/>number of shares of each class of the <br/>company's shares) is owned, directly or <br/>indirectly, by persons entitled to benefits <br/>of this Convention under subparagraphs a), <br/>b), e) or f) of this paragraph or who are <br/>citizens of the United States; and </p> <p style="position:absolute;top:263px;left:56px;white-space:nowrap" class="ft280">(ii) not more than 50 percent of the gross </p> <p style="position:absolute;top:279px;left:47px;white-space:nowrap" class="ft282">income of such person is used, directly or <br/>indirectly, to meet liabilities (including </p> <p style="position:absolute;top:313px;left:46px;white-space:nowrap" class="ft282">liabilities for interest or royalties) to per-<br/>sons who are not entitled to benefits of this </p> <p style="position:absolute;top:346px;left:45px;white-space:nowrap" class="ft282">Convention under subparagraph a), b), e) <br/>or f) of this paragraph and are not citizens <br/>of the United States; </p> <p style="position:absolute;top:397px;left:44px;white-space:nowrap" class="ft280">e) a company in whose principal class of </p> <p style="position:absolute;top:414px;left:33px;white-space:nowrap" class="ft282">shares there is substantial and regular trading <br/>on a recognized stock exchange; or </p> <p style="position:absolute;top:448px;left:45px;white-space:nowrap" class="ft280">f) an entity which is a not-for-profit orga-</p> <p style="position:absolute;top:464px;left:33px;white-space:nowrap" class="ft282">nization (including pension funds and private <br/>foundations), and which, by virtue of that <br/>status, is generally exempt from income <br/>taxation in the Contracting State of which it </p> <p style="position:absolute;top:531px;left:33px;white-space:nowrap" class="ft280">is a resident, provided that more than one </p> <p style="position:absolute;top:548px;left:33px;white-space:nowrap" class="ft280">half of the beneficiaries, members or partici-</p> <p style="position:absolute;top:565px;left:33px;white-space:nowrap" class="ft280">pants, if any, in such organization are per-</p> <p style="position:absolute;top:582px;left:34px;white-space:nowrap" class="ft282">sons that are entitled, under this Article, to <br/>the benefits of the Convention. </p> <p style="position:absolute;top:649px;left:46px;white-space:nowrap" class="ft280">2. A person that is not entitled to the </p> <p style="position:absolute;top:666px;left:34px;white-space:nowrap" class="ft282">benefits of the Convention pursuant to the <br/>provisions of paragraph 1 may, nevertheless, <br/>be granted the benefits of the Convention if <br/>the competent authority of the Contracting <br/>State in which the income in question arises <br/>so determines. </p> <p style="position:absolute;top:783px;left:45px;white-space:nowrap" class="ft280">3. For the purposes of subparagraph e) of </p> <p style="position:absolute;top:800px;left:33px;white-space:nowrap" class="ft282">paragraph 1, the term &#34;a recognized stock <br/>exchange&#34; means: </p> </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"/> <p style="position:absolute;top:76px;left:82px;white-space:nowrap" class="ft290">a) the NASDAQ System owned by the Na-</p> <p style="position:absolute;top:92px;left:70px;white-space:nowrap" class="ft294">tional Association of Securities Dealers, Inc. <br/>and any stock exchange registered with the <br/>Securities and Exchange Commission as a <br/>national securities exchange for the purposes <br/>of the Securities Exchange Act of 1934; </p> <p style="position:absolute;top:209px;left:81px;white-space:nowrap" class="ft290">b) the Stockholm Stock Exchange (Stock-</p> <p style="position:absolute;top:227px;left:69px;white-space:nowrap" class="ft290">holms Fondbors); and </p> <p style="position:absolute;top:243px;left:81px;white-space:nowrap" class="ft290">c) any other stock exchange agreed upon </p> <p style="position:absolute;top:260px;left:69px;white-space:nowrap" class="ft290">by the competent authorities of the Contract-</p> <p style="position:absolute;top:277px;left:70px;white-space:nowrap" class="ft290">ing States. </p> <p style="position:absolute;top:310px;left:82px;white-space:nowrap" class="ft290">4. The competent authorities of the Con-</p> <p style="position:absolute;top:326px;left:70px;white-space:nowrap" class="ft294">tracting States shall consult together with a <br/>view to developing a commonly agreed <br/>application of the provisions of this Article. </p> <p style="position:absolute;top:377px;left:69px;white-space:nowrap" class="ft290">The competent authorities shall, in accordan-</p> <p style="position:absolute;top:393px;left:69px;white-space:nowrap" class="ft294">ce with the provisions of Article 26 (Ex-<br/>change of information), exchange such in-<br/>formation as is necessary for carrying out the <br/>provisions of this Article and safeguarding, <br/>in cases envisioned therein, the application of <br/>their domestic law. </p> <p style="position:absolute;top:528px;left:70px;white-space:nowrap" class="ft291"><b>Article 18 </b></p> <p style="position:absolute;top:561px;left:69px;white-space:nowrap" class="ft292"><i>Artistes and athletes </i></p> <p style="position:absolute;top:595px;left:83px;white-space:nowrap" class="ft290">1. Notwithstanding the provisions of Ar-</p> <p style="position:absolute;top:611px;left:70px;white-space:nowrap" class="ft290">ticles 14 (Independent personal services) and </p> <p style="position:absolute;top:628px;left:71px;white-space:nowrap" class="ft290">15 (Dependent personal services), income </p> <p style="position:absolute;top:645px;left:70px;white-space:nowrap" class="ft294">derived by a resident of a Contracting State <br/>as an entertainer, such as a theatre, motion </p> <p style="position:absolute;top:678px;left:69px;white-space:nowrap" class="ft294">picture, radio, or television artiste, or a <br/>musician, or as an athlete, from his personal <br/>activities as such exercised in the other <br/>Contracting State, may be taxed in that other <br/>State, except where the amount of the gross <br/>receipts derived by such entertainer or ath-<br/>lete, including expenses reimbursed to him </p> <p style="position:absolute;top:794px;left:68px;white-space:nowrap" class="ft290">or borne on his behalf, from such activities </p> <p style="position:absolute;top:75px;left:357px;white-space:nowrap" class="ft290">a) &#34;NASDAQ&#34;-systemet som �gs av &#34;the </p> <p style="position:absolute;top:92px;left:346px;white-space:nowrap" class="ft294">National Association of Securities Dealers, <br/>Inc.&#34; och varje aktieb�rs, som registrerats </p> <p style="position:absolute;top:125px;left:345px;white-space:nowrap" class="ft290">hos V�rdepappers- och b�rskommissionen </p> <p style="position:absolute;top:141px;left:346px;white-space:nowrap" class="ft294">(&#34;the Securities and Exchange Commission&#34;) <br/>s�som en inhemsk v�rdepappersb�rs enligt <br/>V�rdepappersb�rslagen (&#34;the Securities <br/>Exchange Act&#34;) fr�n �r 1934; </p> <p style="position:absolute;top:209px;left:357px;white-space:nowrap" class="ft290">b) Stockholms fondb�rs; och </p> <p style="position:absolute;top:242px;left:357px;white-space:nowrap" class="ft290">c) varje annan aktieb�rs som de beh�riga </p> <p style="position:absolute;top:259px;left:345px;white-space:nowrap" class="ft294">myndigheterna i de avtalsslutande staterna <br/>kommit �verens om. </p> <p style="position:absolute;top:309px;left:356px;white-space:nowrap" class="ft290">4. De beh�riga myndigheterna i de av-</p> <p style="position:absolute;top:326px;left:345px;white-space:nowrap" class="ft294">talsslutande staterna skall �verl�gga med <br/>varandra i syfte att utveckla en gemensamt <br/>�verenskommen till�mpning av best�mmel-<br/>serna i denna artikel. De beh�riga myndig-<br/>heterna skall i �verensst�mmelse med be-<br/>st�mmelserna i artikel 26, utbyta s�dan <br/>information som �r n�dv�ndig f�r att till-<br/>�mpa best�mmelserna i denna artikel och f�r <br/>att garantera, i fall som f�rutsetts d�ri, <br/>till�mpningen av deras interna lagstiftning. </p> <p style="position:absolute;top:528px;left:345px;white-space:nowrap" class="ft291"><b>Artikel 18 </b></p> <p style="position:absolute;top:562px;left:344px;white-space:nowrap" class="ft292"><i>Artister och idrottsm�n </i></p> <p style="position:absolute;top:595px;left:358px;white-space:nowrap" class="ft290">1. Utan hinder av best�mmelserna i artik-</p> <p style="position:absolute;top:612px;left:345px;white-space:nowrap" class="ft294">larna 14 och 15 f�r inkomst, som person <br/>med hemvist i en avtalsslutande stat f�rv�r-<br/>var genom sin personliga verksamhet i den <br/>andra avtalsslutande staten i egenskap av <br/>artist, s�som teater- eller filmsk�despelare, <br/>radio- eller televisionsartist eller musiker, <br/>eller av idrottsman, beskattas i denna andra <br/>stat. Detta g�ller dock inte om bruttoinkom-<br/>sten som s�dan artist eller idrottsman erh�ller <br/>genom s�dan verksamhet, d�ri inbegripet <br/>kostnader som s�dan person ersatts f�r eller <br/>som betalats f�r hans r�kning, inte �verstiger </p> <p style="position:absolute;top:844px;left:581px;white-space:nowrap" class="ft290">6109 </p> <p style="position:absolute;top:43px;left:510px;white-space:nowrap" class="ft293"><b>SFS 1994:1617 </b></p> </div> <div id="page30-div" style="position:relative;width:647px;height:906px;"> <img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:44px;left:37px;white-space:nowrap" class="ft300"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:846px;left:36px;white-space:nowrap" class="ft301">6110 </p> <p style="position:absolute;top:77px;left:314px;white-space:nowrap" class="ft304">sex tusen amerikanska dollar (6 000 $) eller <br/>motsvarande belopp i svenska kronor under <br/>en tolvm�nadersperiod. </p> <p style="position:absolute;top:144px;left:325px;white-space:nowrap" class="ft301">2. I fall d� inkomst genom personlig verk-</p> <p style="position:absolute;top:161px;left:314px;white-space:nowrap" class="ft304">samhet, som artist eller idrottsman ut�var i <br/>denna egenskap, inte tillfaller artisten eller <br/>idrottsmannen sj�lv utan annan person, f�r <br/>denna andra persons inkomst, utan hinder av <br/>best�mmelserna i artiklarna 7 och 14, be-<br/>skattas i den avtalsslutande stat d�r artisten <br/>eller idrottsmannen ut�var verksamheten, <br/>s�vida det inte kan visas att varken artisten <br/>eller idrottsmannen eller denne n�rst�ende </p> <p style="position:absolute;top:312px;left:313px;white-space:nowrap" class="ft304">person direkt eller indirekt p� n�got s�tt f�r <br/>del av denna persons vinst, h�ri inbegripet <br/>mottagandet av uppskjuten ers�ttning, grati-<br/>fikation, arvode, utdelning, inkomst fr�n <br/>handelsbolag och annan utdelning av vinst. </p> <p style="position:absolute;top:447px;left:313px;white-space:nowrap" class="ft302"><b>Artikel 19 </b></p> <p style="position:absolute;top:481px;left:313px;white-space:nowrap" class="ft303"><i>Pension och livr�nta </i></p> <p style="position:absolute;top:514px;left:326px;white-space:nowrap" class="ft301">1. Om inte best�mmelserna i artikel 20 och </p> <p style="position:absolute;top:531px;left:312px;white-space:nowrap" class="ft304">punkt 2 i denna artikel f�ranleder annat, <br/>beskattas pension och annan liknande ers�tt-<br/>ning p� grund av tidigare anst�llning och <br/>livr�nta som uppb�rs av och r�tteligen till-<br/>kommer person med hemvist i en avtals-<br/>slutande stat endast i denna avtalsslutande <br/>stat. </p> <p style="position:absolute;top:666px;left:324px;white-space:nowrap" class="ft301">2. Pension, svensk allm�n till�ggspension </p> <p style="position:absolute;top:682px;left:312px;white-space:nowrap" class="ft304">d�ri inbegripen, och andra f�rm�ner som <br/>utg�r enligt best�mmelserna i en avtalsslutan-<br/>de stats socialf�rs�krings- eller liknande <br/>lagstiftning till person med hemvist i den <br/>andra avtalsslutande staten eller till person </p> <p style="position:absolute;top:766px;left:313px;white-space:nowrap" class="ft304">som �r medborgare i F�renta Staterna, be-<br/>skattas - utan hinder av best�mmelserna i <br/>punkt 2 i artikel 20 - endast i den f�rst-<br/>n�mnda staten. </p> <p style="position:absolute;top:77px;left:37px;white-space:nowrap" class="ft304">does not exceed six thousand United States <br/>dollars ($6,000) or its equivalent in Swedish <br/>kronor for any 12 month period. </p> <p style="position:absolute;top:145px;left:49px;white-space:nowrap" class="ft301">2. Where income in respect of activities </p> <p style="position:absolute;top:162px;left:37px;white-space:nowrap" class="ft304">exercised by an entertainer or an athlete in <br/>his capacity as such accrues not to the enter-<br/>tainer or athlete but to another person, that <br/>income of that other person may, notwith-<br/>standing the provisions of Articles 7 (Busi-<br/>ness profits) and 14, be taxed in the Con-<br/>tracting State in which the activities of the <br/>entertainer or athlete are exercised, unless it <br/>is established that neither the entertainer or <br/>athlete nor persons related thereto participate <br/>directly or indirectly in any profits of that </p> <p style="position:absolute;top:346px;left:37px;white-space:nowrap" class="ft304">other person in any manner, including the <br/>receipt of deferred remuneration, bonuses, <br/>fees, dividends, partnership distributions or <br/>other distributions. </p> <p style="position:absolute;top:447px;left:37px;white-space:nowrap" class="ft302"><b>Article 19 </b></p> <p style="position:absolute;top:481px;left:37px;white-space:nowrap" class="ft303"><i>Pensions and annuities </i></p> <p style="position:absolute;top:514px;left:50px;white-space:nowrap" class="ft301">1. Subject to the provisions of Article 20 </p> <p style="position:absolute;top:531px;left:37px;white-space:nowrap" class="ft304">(Government service) and of paragraph 2 of <br/>this Article, pensions and other similar <br/>remuneration in consideration of past em-<br/>ployment and annuities derived and benefici-<br/>ally owned by a resident of a Contracting <br/>State shall be taxable only in that Contracting <br/>State. </p> <p style="position:absolute;top:665px;left:48px;white-space:nowrap" class="ft301">2. Notwithstanding the provisions of para-</p> <p style="position:absolute;top:682px;left:36px;white-space:nowrap" class="ft304">graph 2 of Article 20, pensions (including <br/>the Swedish &#34;allm�n till�ggspension&#34;) and <br/>other benefits paid out under provisions of <br/>the social security or similar legislation of a <br/>Contracting State to a resident of the other <br/>Contracting State or a citizen of the United <br/>States shall be taxable only in the first-men-<br/>tioned State. </p> </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"/> <p style="position:absolute;top:73px;left:83px;white-space:nowrap" class="ft310">3. The term &#34;annuities&#34; as used in this Ar-</p> <p style="position:absolute;top:90px;left:71px;white-space:nowrap" class="ft312">ticle means a stated sum paid periodically at <br/>stated times during life or during a specified <br/>or ascertainable number of years, under an <br/>obligation to make the payments in return for <br/>adequate and full consideration (other than <br/>services rendered or to be rendered). </p> <p style="position:absolute;top:241px;left:82px;white-space:nowrap" class="ft310">4. a) In determining the taxable income of </p> <p style="position:absolute;top:258px;left:70px;white-space:nowrap" class="ft312">an individual who renders personal services <br/>and who is a resident of a Contracting State <br/>but not a national of that State, contributions <br/>paid by, or on behalf of, such individual to <br/>a pension or other retirement arrangement <br/>that is established and maintained and recog-<br/>nized for tax purposes in the other Contract-<br/>ing State shall be treated in the same way for <br/>tax purposes in the first-mentioned State as a <br/>contribution paid to a pension or other retire-<br/>ment arrangement that is established and <br/>maintained and recognized for tax purposes <br/>in that first-mentioned State, provided that: </p> <p style="position:absolute;top:544px;left:109px;white-space:nowrap" class="ft310">(i) contributions were paid by, or on </p> <p style="position:absolute;top:560px;left:82px;white-space:nowrap" class="ft310">behalf of, such individual to such arrange-</p> <p style="position:absolute;top:577px;left:83px;white-space:nowrap" class="ft312">ment before he became a resident of the <br/>first-mentioned State; and </p> <p style="position:absolute;top:611px;left:110px;white-space:nowrap" class="ft310">(ii) the competent authority of the </p> <p style="position:absolute;top:628px;left:83px;white-space:nowrap" class="ft312">first-mentioned State agrees that the pen-<br/>sion or other retirement arrangement gene-<br/>rally corresponds to a pension or other </p> <p style="position:absolute;top:678px;left:82px;white-space:nowrap" class="ft310">retirement arrangement recognized for tax </p> <p style="position:absolute;top:695px;left:82px;white-space:nowrap" class="ft312">purposes by that State. <br/>b) A pension or other retirement arrange-</p> <p style="position:absolute;top:728px;left:70px;white-space:nowrap" class="ft312">ment is recognized for tax purposes in a <br/>State if the contributions to the arrangement <br/>would qualify for tax relief in that State. </p> <p style="position:absolute;top:40px;left:512px;white-space:nowrap" class="ft311"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:842px;left:584px;white-space:nowrap" class="ft310">6111 </p> <p style="position:absolute;top:72px;left:359px;white-space:nowrap" class="ft310">3. Uttrycket &#34;livr�nta&#34; i denna artikel </p> <p style="position:absolute;top:89px;left:347px;white-space:nowrap" class="ft312">�syftar ett fastst�llt belopp, som utbetalas <br/>periodiskt p� fastst�llda tider under vederb�-<br/>randes livstid eller under visst angivet eller <br/>fastst�llbart antal �r och som utg�r p� grund <br/>av f�rpliktelse att verkst�lla dessa utbetal-<br/>ningar s�som ers�ttning f�r d�remot fullt <br/>svarande vederlag (med undantag f�r redan </p> <p style="position:absolute;top:206px;left:346px;white-space:nowrap" class="ft310">utf�rda eller framtida tj�nster). </p> <p style="position:absolute;top:240px;left:358px;white-space:nowrap" class="ft310">4. a) Vid best�mmandet av den beskatt-</p> <p style="position:absolute;top:257px;left:346px;white-space:nowrap" class="ft312">ningsbara inkomsten f�r en fysisk person, <br/>som har hemvist i en avtalsslutande stat utan <br/>att vara medborgare i denna stat, med an-<br/>ledning av dennes tj�nsteut�vning, skall <br/>avgifter som betalas av eller f�r denne fysis-<br/>ka person till en pensionsplan eller annan <br/>plan f�r tryggande av �lderdomen, som �r <br/>grundad i och administreras i den andra <br/>avtalsslutande staten och �ven �r erk�nd f�r <br/>beskattnings�ndam�l i denna andra stat, vid </p> <p style="position:absolute;top:425px;left:346px;white-space:nowrap" class="ft310">beskattningen behandlas i den f�rstn�mnda </p> <p style="position:absolute;top:441px;left:346px;white-space:nowrap" class="ft312">staten p� samma s�tt som avgift som betalas <br/>till en pensionsplan eller annan plan f�r <br/>tryggande av �lderdomen, som �r grundad i <br/>och administreras i den f�rstn�mnda staten <br/>och erk�nd f�r beskattnings�ndam�l i denna <br/>stat. Detta g�ller emellertid endast om </p> <p style="position:absolute;top:544px;left:368px;white-space:nowrap" class="ft310">1) avgifter betalades av eller f�r denne </p> <p style="position:absolute;top:560px;left:358px;white-space:nowrap" class="ft312">fysiska person till s�dan plan innan han <br/>fick hemvist i den f�rstn�mnda staten; och </p> <p style="position:absolute;top:611px;left:367px;white-space:nowrap" class="ft310">2) den beh�riga myndigheten i den f�rst-</p> <p style="position:absolute;top:628px;left:358px;white-space:nowrap" class="ft312">n�mnda staten anser att planen motsvarar <br/>en s�dan plan som vid beskattningen �r <br/>erk�nd i denna stat. </p> <p style="position:absolute;top:712px;left:357px;white-space:nowrap" class="ft310">b) En pensionsplan eller annan plan f�r </p> <p style="position:absolute;top:728px;left:346px;white-space:nowrap" class="ft312">tryggande av �lderdomen anses som erk�nd <br/>vid beskattningen i en stat om avgifter till <br/>s�dan plan �r avdragsgilla eller eljest medf�r <br/>skatteneds�ttnine i denna stat. </p> </div> <div id="page32-div" style="position:relative;width:647px;height:906px;"> <img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:844px;left:41px;white-space:nowrap" class="ft320">6112 </p> <p style="position:absolute;top:76px;left:316px;white-space:nowrap" class="ft321"><b>Artikel 20 </b></p> <p style="position:absolute;top:109px;left:317px;white-space:nowrap" class="ft322"><i>Offentlig tj�nst </i></p> <p style="position:absolute;top:143px;left:329px;white-space:nowrap" class="ft320">1 .a) Ers�ttning, med undantag f�r pension, </p> <p style="position:absolute;top:160px;left:317px;white-space:nowrap" class="ft324">som betalas av en avtalsslutande stat, dess <br/>politiska underavdelningar eller lokala myn-<br/>digheter till fysisk person p� grund av arbete <br/>som utf�rts i denna stats, dess politiska <br/>underavdelningars eller lokala myndigheters <br/>tj�nst, beskattas endast i denna stat. </p> <p style="position:absolute;top:261px;left:328px;white-space:nowrap" class="ft320">b) S�dan ers�ttning beskattas emellertid </p> <p style="position:absolute;top:278px;left:317px;white-space:nowrap" class="ft324">endast i den andra avtalsslutande staten om <br/>arbetet utf�rs i denna stat och personen i <br/>fr�ga har hemvist d�r och </p> <p style="position:absolute;top:329px;left:339px;white-space:nowrap" class="ft320">1) �r medborgare i denna stat; eller </p> <p style="position:absolute;top:346px;left:338px;white-space:nowrap" class="ft320">2) inte fick hemvist i denna stat uteslu-</p> <p style="position:absolute;top:363px;left:329px;white-space:nowrap" class="ft320">tande f�r att utf�ra arbetet. </p> <p style="position:absolute;top:413px;left:329px;white-space:nowrap" class="ft320">2. a) Pension som betalas av, eller fr�n </p> <p style="position:absolute;top:430px;left:317px;white-space:nowrap" class="ft324">fonder inr�ttade av, en avtalsslutande stat, <br/>dess politiska underavdelningar eller lokala <br/>myndigheter till fysisk person p� grund av <br/>arbete som utf�rts i denna stats, dess politis-<br/>ka underavdelningars eller lokala myndig-<br/>heters tj�nst, beskattas endast i denna stat. </p> <p style="position:absolute;top:532px;left:329px;white-space:nowrap" class="ft320">b) S�dan pension beskattas emellertid </p> <p style="position:absolute;top:548px;left:317px;white-space:nowrap" class="ft324">endast i den andra avtalsslutande staten om <br/>personen i fr�ga har hemvist och �r med-<br/>borgare i denna stat. </p> <p style="position:absolute;top:616px;left:329px;white-space:nowrap" class="ft320">3. Best�mmelserna i artiklarna 14, 15, 16, </p> <p style="position:absolute;top:633px;left:319px;white-space:nowrap" class="ft320">18 och 19 till�mpas p� ers�ttning och pen-</p> <p style="position:absolute;top:650px;left:318px;white-space:nowrap" class="ft324">sion som betalas p� grund av arbete som <br/>utf�rts i samband med r�relse som bedrivs <br/>av en avtalsslutande stat, dess politiska <br/>underavdelningar eller lokala myndigheter. </p> <p style="position:absolute;top:41px;left:41px;white-space:nowrap" class="ft323"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:76px;left:40px;white-space:nowrap" class="ft321"><b>Article 20 </b></p> <p style="position:absolute;top:109px;left:40px;white-space:nowrap" class="ft322"><i>Government service </i></p> <p style="position:absolute;top:143px;left:53px;white-space:nowrap" class="ft320">1. a) Remuneration, other than a pension, </p> <p style="position:absolute;top:160px;left:40px;white-space:nowrap" class="ft320">paid by a Contracting State or a political </p> <p style="position:absolute;top:177px;left:40px;white-space:nowrap" class="ft324">subdivision or a local authority thereof to an <br/>individual in respect of services rendered to <br/>that State or subdivision or authority shall be <br/>taxable only in that State. </p> <p style="position:absolute;top:261px;left:52px;white-space:nowrap" class="ft320">b) However, such remuneration shall be </p> <p style="position:absolute;top:278px;left:40px;white-space:nowrap" class="ft324">taxable only in the other Contracting State if <br/>the services are rendered in that State and <br/>the individual is a resident of that State who </p> <p style="position:absolute;top:329px;left:61px;white-space:nowrap" class="ft324">(i) is a citizen of that State; or <br/>(ii) did not become a resident of that </p> <p style="position:absolute;top:363px;left:52px;white-space:nowrap" class="ft324">State solely for the purpose of rendering <br/>the services. </p> <p style="position:absolute;top:413px;left:52px;white-space:nowrap" class="ft320">2. a) Any pension paid by, or out of funds </p> <p style="position:absolute;top:430px;left:41px;white-space:nowrap" class="ft324">created by, a Contracting State or a political <br/>subdivision or a local authority thereof to an <br/>individual in respect of services rendered to <br/>that State or subdivision or authority shall be <br/>taxable only in that State. </p> <p style="position:absolute;top:532px;left:52px;white-space:nowrap" class="ft320">b) However, such pension shall be taxable </p> <p style="position:absolute;top:548px;left:41px;white-space:nowrap" class="ft324">only in the other Contracting State if the <br/>individual is a resident of, and a citizen of, <br/>that State. </p> <p style="position:absolute;top:616px;left:53px;white-space:nowrap" class="ft320">3. The provisions of Articles 14 (Indepen-</p> <p style="position:absolute;top:633px;left:41px;white-space:nowrap" class="ft324">dent personal services), 15 (Dependent <br/>personal services), 16 (Directors' fees), 18 <br/>(Artistes and athletes) and 19 (Pensions and <br/>annuities) shall apply to remuneration and <br/>pensions in respect of services rendered in <br/>connection with a business carried on by a <br/>Contracting State or a political subdivision or <br/>a local authority thereof. </p> </div> <div id="page33-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:841px;left:583px;white-space:nowrap" class="ft330">6113 </p> <p style="position:absolute;top:40px;left:512px;white-space:nowrap" class="ft331"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:74px;left:71px;white-space:nowrap" class="ft332"><b>Article 21 </b></p> <p style="position:absolute;top:108px;left:70px;white-space:nowrap" class="ft333"><i>Students and trainees </i></p> <p style="position:absolute;top:142px;left:82px;white-space:nowrap" class="ft330">Payments received for the purpose of </p> <p style="position:absolute;top:159px;left:70px;white-space:nowrap" class="ft334">maintenance, education, or training by a <br/>student, apprentice, or business trainee who <br/>is or was immediately before visiting a <br/>Contracting State a resident of the other <br/>Contracting State and who is present in the </p> <p style="position:absolute;top:243px;left:71px;white-space:nowrap" class="ft334">first-mentioned State for the purpose of his <br/>full-time education or training shall not be <br/>taxed in that State, provided that such pay-<br/>ments arise from sources outside that State. </p> <p style="position:absolute;top:345px;left:71px;white-space:nowrap" class="ft332"><b>Article 22 </b></p> <p style="position:absolute;top:378px;left:72px;white-space:nowrap" class="ft333"><i>Other income </i></p> <p style="position:absolute;top:412px;left:85px;white-space:nowrap" class="ft330">1. Items of income of a resident of a Con-</p> <p style="position:absolute;top:428px;left:71px;white-space:nowrap" class="ft334">tracting State, wherever arising, not dealt <br/>with in the foregoing Articles of this Con-<br/>vention shall be taxable only in that State. </p> <p style="position:absolute;top:512px;left:83px;white-space:nowrap" class="ft330">2. The provisions of paragraph 1 shall not </p> <p style="position:absolute;top:529px;left:72px;white-space:nowrap" class="ft334">apply to income, other than income from real <br/>property as defined in paragraph 2 of Article <br/>6 (Income from real property), if the be-<br/>neficial owner of the income, being a resi-<br/>dent of a Contracting State, carries on busi-</p> <p style="position:absolute;top:612px;left:72px;white-space:nowrap" class="ft334">ness in the other Contracting State through a <br/>permanent establishment situated therein, or </p> <p style="position:absolute;top:646px;left:72px;white-space:nowrap" class="ft334">performs in that other State independent <br/>personal services from a fixed base situated <br/>therein, and the income is attributable to <br/>such permanent establishment or fixed base. <br/>In such case the provisions of Article 7 <br/>(Business profits) or Article 14 (Independent <br/>personal services), as the case may be, shall <br/>apply. </p> <p style="position:absolute;top:74px;left:348px;white-space:nowrap" class="ft332"><b>Artikel 21 </b></p> <p style="position:absolute;top:108px;left:348px;white-space:nowrap" class="ft333"><i>Studerande och praktikanter </i></p> <p style="position:absolute;top:142px;left:360px;white-space:nowrap" class="ft330">Studerande, l�rling eller aff�rspraktikant, </p> <p style="position:absolute;top:159px;left:348px;white-space:nowrap" class="ft334">som har eller omedelbart f�re vistelsen i en <br/>avtalsslutande stat hade hemvist i den andra <br/>avtalsslutande staten och som vistas i den <br/>f�rstn�mnda staten f�r undervisning eller <br/>utbildning p� heltid, beskattas inte i denna <br/>stat f�r belopp som han erh�ller f�r sitt <br/>uppeh�lle, sin undervisning eller utbildning, <br/>under f�ruts�ttning att beloppen h�rr�r fr�n <br/>k�lla utanf�r denna stat. </p> <p style="position:absolute;top:344px;left:348px;white-space:nowrap" class="ft332"><b>Artikel 22 </b></p> <p style="position:absolute;top:378px;left:347px;white-space:nowrap" class="ft333"><i>Annan inkomst </i></p> <p style="position:absolute;top:411px;left:361px;white-space:nowrap" class="ft330">1. Inkomst som person med hemvist i en </p> <p style="position:absolute;top:428px;left:348px;white-space:nowrap" class="ft334">avtalsslutande stat f�rv�rvar och som inte <br/>behandlas i f�reg�ende artiklar av detta avtal <br/>beskattas endast i denna stat, oavsett varifr�n </p> <p style="position:absolute;top:478px;left:349px;white-space:nowrap" class="ft330">inkomsten h�rr�r. </p> <p style="position:absolute;top:512px;left:360px;white-space:nowrap" class="ft330">2. Best�mmelserna i punkt 1 till�mpas inte </p> <p style="position:absolute;top:529px;left:348px;white-space:nowrap" class="ft334">p� inkomst, med undantag f�r inkomst av <br/>s�dan fast egendom som avses i artikel 6 <br/>punkt 2, om den som har r�tt till inkomsten <br/>har hemvist i en avtalsslutande stat och <br/>bedriver r�relse i den andra avtalsslutande <br/>staten fr�n ett d�r bel�get fast driftst�lle eller <br/>ut�var sj�lvst�ndig yrkesverksamhet i denna </p> <p style="position:absolute;top:646px;left:349px;white-space:nowrap" class="ft334">andra stat fr�n d�r bel�gen stadigvarande <br/>anordning, samt inkomsten �r h�nf�rlig till <br/>det fasta driftst�llet eller den stadigvarande <br/>anordningen. I s�dant fall till�mpas best�m-<br/>melserna i artikel 7 respektive artikel 14. </p> </div> <div id="page34-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:843px;left:41px;white-space:nowrap" class="ft340">6114 </p> <p style="position:absolute;top:41px;left:37px;white-space:nowrap" class="ft341"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:75px;left:316px;white-space:nowrap" class="ft342"><b>Artikel 23 </b></p> <p style="position:absolute;top:109px;left:317px;white-space:nowrap" class="ft343"><i>Undanr�jande av dubbelbeskattning </i></p> <p style="position:absolute;top:143px;left:329px;white-space:nowrap" class="ft340">1. I enlighet med best�mmelserna i F�renta </p> <p style="position:absolute;top:160px;left:316px;white-space:nowrap" class="ft344">Staternas lagstiftning - s�dan den kan komma <br/>att �ndras fr�n tid till annan utan att den <br/>allm�nna princip som anges h�r �ndras - och <br/>med beaktande av de begr�nsningar som <br/>anges i denna lagstiftning, skall F�renta <br/>Staterna medge person som har hemvist <br/>eller �r medborgare i F�renta Staterna av-<br/>r�kning fr�n i F�renta Staterna utg�ende </p> <p style="position:absolute;top:294px;left:316px;white-space:nowrap" class="ft340">skatt p� inkomst av </p> <p style="position:absolute;top:311px;left:328px;white-space:nowrap" class="ft340">a) den inkomstskatt som erlagts i Sverige </p> <p style="position:absolute;top:328px;left:316px;white-space:nowrap" class="ft344">av personen i fr�ga eller f�r hans r�kning; <br/>och </p> <p style="position:absolute;top:362px;left:327px;white-space:nowrap" class="ft340">b) betr�ffande bolag i F�renta Staterna som </p> <p style="position:absolute;top:378px;left:316px;white-space:nowrap" class="ft344">�ger minst 10 procent av r�stetalet f�r aktier-<br/>na i ett bolag som har hemvist i Sverige och <br/>fr�n vilket f�rstn�mnda bolag erh�ller ut-<br/>delning, den inkomstskatt som erlagts i <br/>Sverige av eller f�r det utdelande bolaget p� <br/>vinst av vilken utdelningen betalas. </p> <p style="position:absolute;top:497px;left:328px;white-space:nowrap" class="ft340">Vid till�mpningen av denna punkt och </p> <p style="position:absolute;top:513px;left:316px;white-space:nowrap" class="ft344">punkterna 3 och 4 skall de skatter som anges <br/>i artikel 2 punkterna 1 b och 2 anses vara <br/>inkomstskatter utom s�vitt avser skatterna <br/>som anges i punkterna 5) och 6) i 1 b). </p> <p style="position:absolute;top:614px;left:328px;white-space:nowrap" class="ft340">2.a) I fall d� en person med hemvist i </p> <p style="position:absolute;top:631px;left:316px;white-space:nowrap" class="ft344">Sverige f�rv�rvar inkomst, som enligt be-<br/>st�mmelserna i detta avtal f�r beskattas i <br/>F�renta Staterna, skall Sverige, utom d� <br/>inkomst beskattats endast enligt best�mmel-<br/>serna i artikel 1 punkt 4, med beaktande av <br/>best�mmelserna i svensk lagstiftning -<br/>s�som de kan komma att �ndras fr�n tid till <br/>annan utan att den allm�nna princip som <br/>anges h�r �ndras - fr�n denna persons in-<br/>komstskatt avr�kna ett belopp motsvarande <br/>den inkomstskatt som betalats i F�renta </p> <p style="position:absolute;top:815px;left:317px;white-space:nowrap" class="ft340">Staterna. </p> <p style="position:absolute;top:76px;left:39px;white-space:nowrap" class="ft342"><b>Article 23 </b></p> <p style="position:absolute;top:109px;left:39px;white-space:nowrap" class="ft343"><i>Relief from double taxation </i></p> <p style="position:absolute;top:143px;left:52px;white-space:nowrap" class="ft340">1. In accordance with the provisions and </p> <p style="position:absolute;top:160px;left:39px;white-space:nowrap" class="ft344">subject to the limitations of the law of the <br/>United States (as it may be amended from <br/>time to time without changing the general <br/>principle hereof), the United States shall <br/>allow to a resident or citizen of the United <br/>States as a credit against the United States <br/>tax on income </p> <p style="position:absolute;top:311px;left:51px;white-space:nowrap" class="ft340">a) the income tax paid to Sweden by or on </p> <p style="position:absolute;top:328px;left:39px;white-space:nowrap" class="ft340">behalf of such citizen or resident; and </p> <p style="position:absolute;top:362px;left:50px;white-space:nowrap" class="ft340">b) in the case of a United States company </p> <p style="position:absolute;top:379px;left:39px;white-space:nowrap" class="ft344">owning at least 10 percent of the voting <br/>stock of a company which is a resident of </p> <p style="position:absolute;top:412px;left:39px;white-space:nowrap" class="ft344">Sweden and from which the United States <br/>company receives dividends, the income tax <br/>paid to Sweden by or on behalf of the dis-<br/>tributing company with respect to the profits <br/>out of which the dividends are paid. </p> <p style="position:absolute;top:497px;left:51px;white-space:nowrap" class="ft340">For the purposes of this paragraph and pa-</p> <p style="position:absolute;top:513px;left:39px;white-space:nowrap" class="ft344">ragraphs 3 and 4, the taxes referred to in <br/>paragraphs 1 b) and 2 of Article 2 (Taxes <br/>covered) shall be considered income taxes <br/>except for the taxes referred to in paragraphs </p> <p style="position:absolute;top:580px;left:41px;white-space:nowrap" class="ft340">1 b) v) and vi). </p> <p style="position:absolute;top:614px;left:51px;white-space:nowrap" class="ft340">2. a) Where a resident of Sweden derives </p> <p style="position:absolute;top:631px;left:40px;white-space:nowrap" class="ft344">income which may be taxed in the United <br/>States in accordance with the provisions of <br/>this Convention [except when income is <br/>taxed only in accordance with the provisions <br/>of paragraph 4 of Article 1 (Personal sco-<br/>pe)], Sweden shall allow - subject to the <br/>provisions of the law of Sweden (as it may <br/>be amended from time to time without <br/>changing the general principle hereof) - as <br/>a deduction from Swedish tax on the income <br/>of that resident an amount equal to the in-</p> <p style="position:absolute;top:815px;left:39px;white-space:nowrap" class="ft340">come tax paid in the United States. </p> </div> <div id="page35-div" style="position:relative;width:642px;height:903px;"> <img width="642" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:44px;left:511px;white-space:nowrap" class="ft350"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:845px;left:580px;white-space:nowrap" class="ft351">6115 </p> <p style="position:absolute;top:76px;left:80px;white-space:nowrap" class="ft351">The provisions of this subparagraph shall </p> <p style="position:absolute;top:93px;left:68px;white-space:nowrap" class="ft352">apply equally to the computation of tax on <br/>income of an individual resident of the Uni-<br/>ted States from gains taxed in Sweden in <br/>accordance with paragraph 7 of Article 13 <br/>(Gains). </p> <p style="position:absolute;top:177px;left:79px;white-space:nowrap" class="ft351">b) Where a resident of Sweden derives </p> <p style="position:absolute;top:193px;left:68px;white-space:nowrap" class="ft352">income which shall be taxable only in the <br/>United States in accordance with the pro-<br/>visions of paragraph 2 of Article 19 (Pen-<br/>sions and annuities) and Article 20 (Govern-<br/>ment service) Sweden may, when determi-<br/>ning the graduated rate of Swedish tax, take <br/>into account the income which shall be </p> <p style="position:absolute;top:310px;left:67px;white-space:nowrap" class="ft351">taxable only in the United States. </p> <p style="position:absolute;top:328px;left:79px;white-space:nowrap" class="ft351">c) Dividends paid by a company being a </p> <p style="position:absolute;top:344px;left:67px;white-space:nowrap" class="ft352">resident of the United States to a company <br/>which is a resident of Sweden shall be ex-<br/>empt from Swedish tax to the extent that the <br/>dividends would have been exempt under </p> <p style="position:absolute;top:411px;left:68px;white-space:nowrap" class="ft352">Swedish law if both companies had been <br/>Swedish companies. This provision shall not </p> <p style="position:absolute;top:445px;left:68px;white-space:nowrap" class="ft352">apply unless the profits out of which the <br/>dividends are paid have been subjected to the </p> <p style="position:absolute;top:478px;left:67px;white-space:nowrap" class="ft351">normal corporate tax in the United States. </p> <p style="position:absolute;top:512px;left:79px;white-space:nowrap" class="ft351">3. Where a United States citizen is a resi-</p> <p style="position:absolute;top:529px;left:67px;white-space:nowrap" class="ft351">dent of Sweden, the following rules shall </p> <p style="position:absolute;top:546px;left:68px;white-space:nowrap" class="ft351">apply </p> <p style="position:absolute;top:563px;left:79px;white-space:nowrap" class="ft351">a) Sweden shall allow, subject to the pro-</p> <p style="position:absolute;top:579px;left:67px;white-space:nowrap" class="ft351">visions of the law of Sweden (as it may be </p> <p style="position:absolute;top:596px;left:68px;white-space:nowrap" class="ft352">amended from time to time without changing <br/>the general principle thereof), as a deduction <br/>from Swedish tax the income tax paid to the <br/>United States in respect of profits, income or </p> <p style="position:absolute;top:663px;left:67px;white-space:nowrap" class="ft352">gains which arise in the United States, except <br/>that such deduction shall not exceed the </p> <p style="position:absolute;top:697px;left:67px;white-space:nowrap" class="ft352">amount of the tax that would be paid to the <br/>United States according to this Convention if </p> <p style="position:absolute;top:730px;left:66px;white-space:nowrap" class="ft351">the resident were not a United States citizen; </p> <p style="position:absolute;top:75px;left:355px;white-space:nowrap" class="ft351">Best�mmelserna ovan i denna punkt till�m-</p> <p style="position:absolute;top:92px;left:343px;white-space:nowrap" class="ft352">pas p� motsvarande s�tt vid ber�kningen av <br/>skatt p� s�dan vinst som uppb�rs av person <br/>med hemvist i F�renta Staterna och som f�r <br/>beskattas i Sverige enligt artikel 13 punkt 7. </p> <p style="position:absolute;top:176px;left:355px;white-space:nowrap" class="ft351">b) I fall d� en person med hemvist i Sveri-</p> <p style="position:absolute;top:193px;left:343px;white-space:nowrap" class="ft352">ge f�rv�rvar inkomst som enligt best�mmel-<br/>serna i artikel 19 punkt 2 och i artikel 20 <br/>skall beskattas endast i F�renta Staterna, f�r <br/>Sverige vid fastst�llandet av skattesatsen f�r <br/>svensk progressiv skatt beakta den inkomst <br/>som skall beskattas endast i F�renta Staterna. </p> <p style="position:absolute;top:327px;left:355px;white-space:nowrap" class="ft351">c) Utdelning fr�n bolag med hemvist i </p> <p style="position:absolute;top:344px;left:343px;white-space:nowrap" class="ft352">F�renta Staterna till bolag med hemvist i <br/>Sverige skall vara undantagen fr�n svensk <br/>skatt i den m�n utdelningen skulle ha varit </p> <p style="position:absolute;top:394px;left:343px;white-space:nowrap" class="ft352">undantagen fr�n beskattning enligt svensk <br/>lagstiftning om b�da bolagen hade varit <br/>svenska. Denna best�mmelse till�mpas endast <br/>om den vinst av vilken utdelningen betalas <br/>har underkastats allm�n bolagsskatt i F�renta <br/>Staterna. </p> <p style="position:absolute;top:512px;left:354px;white-space:nowrap" class="ft351">3. I fall d� en medborgare i F�renta Stater-</p> <p style="position:absolute;top:529px;left:343px;white-space:nowrap" class="ft352">na har hemvist i Sverige skall f�ljande regler <br/>g�lla: </p> <p style="position:absolute;top:563px;left:354px;white-space:nowrap" class="ft351">a) Sverige skall i enlighet med best�m-</p> <p style="position:absolute;top:579px;left:343px;white-space:nowrap" class="ft352">melserna i svensk lagstiftning - s�som de <br/>kan komma att �ndras fr�n tid till annan utan <br/>att den allm�nna princip som anges h�r <br/>�ndras - fr�n den svenska skatten avr�kna <br/>den inkomstskatt som betalats till F�renta <br/>Staterna p� inkomst eller vinst som h�rr�r <br/>fr�n F�renta Staterna. S�dan avr�kning skall <br/>dock inte ske med h�gre belopp �n den skatt <br/>som enligt detta avtal skulle ha erlagts till <br/>F�renta Staterna om personen inte var med-<br/>borgare i F�renta Staterna. </p> </div> <div id="page36-div" style="position:relative;width:648px;height:906px;"> <img width="648" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:847px;left:41px;white-space:nowrap" class="ft360">6116 </p> <p style="position:absolute;top:72px;left:328px;white-space:nowrap" class="ft360">b) Vid ber�kningen av skatten i F�renta </p> <p style="position:absolute;top:89px;left:316px;white-space:nowrap" class="ft362">Staterna skall F�renta Staterna, med beaktan-<br/>de av de begr�nsningar som finns i F�renta <br/>Staternas lagstiftning - s�som den kan kom-<br/>ma att �ndras fr�n tid till annan utan att den <br/>allm�nna princip som anges h�r �ndras -<br/>fr�n den inkomstskatt som utg�r i F�renta <br/>Staterna avr�kna den inkomstskatt som be-<br/>talats till eller tillkommer Sverige efter det <br/>att avr�kning medgivits enligt punkt a ovan. </p> <p style="position:absolute;top:241px;left:317px;white-space:nowrap" class="ft362">Den s�lunda medgivna avr�kningen skall <br/>dock inte minska den del av skatten i F�renta <br/>Staterna som f�r avr�knas fr�n svensk skatt </p> <p style="position:absolute;top:292px;left:316px;white-space:nowrap" class="ft360">enligt punkt a ovan. </p> <p style="position:absolute;top:308px;left:328px;white-space:nowrap" class="ft360">c) Vid till�mpning av punkt b ovan skall </p> <p style="position:absolute;top:325px;left:317px;white-space:nowrap" class="ft362">inkomst eller vinst anses h�rr�ra fr�n Sverige <br/>i den omfattning som beh�vs f�r att undvika <br/>dubbelbeskattning av inkomsten. </p> <p style="position:absolute;top:388px;left:329px;white-space:nowrap" class="ft360">4. Vid undanr�jande av dubbelbeskattning </p> <p style="position:absolute;top:405px;left:317px;white-space:nowrap" class="ft362">enligt denna artikel och med f�rbeh�ll f�r <br/>s�dana k�llregler i en avtalsslutande stats </p> <p style="position:absolute;top:439px;left:318px;white-space:nowrap" class="ft362">interna lagstiftning som syftar till att begr�n-<br/>sa avr�kning av utl�ndsk skatt skall fr�gan <br/>varifr�n en inkomst anses h�rr�ra avg�ras <br/>uteslutande enligt f�ljande regler: </p> <p style="position:absolute;top:506px;left:330px;white-space:nowrap" class="ft360">a) Inkomst, som f�rv�rvas av person med </p> <p style="position:absolute;top:523px;left:318px;white-space:nowrap" class="ft362">hemvist i en avtalsslutande stat skall anses <br/>h�rr�ra fr�n den andra avtalsslutande staten <br/>om den f�r beskattas i denna andra stat i <br/>enlighet med detta avtal, s�vida den inte f�r <br/>beskattas i denna andra stat endast p� grund </p> <p style="position:absolute;top:608px;left:319px;white-space:nowrap" class="ft362">av 1) medborgarskap enligt artikel 1 punkt 4 <br/>eller 2) tidigare hemvist enligt artikel 13 <br/>punkt 7. </p> <p style="position:absolute;top:676px;left:330px;white-space:nowrap" class="ft360">b) Inkomst som f�rv�rvas av en person </p> <p style="position:absolute;top:693px;left:319px;white-space:nowrap" class="ft362">med hemvist i en avtalsslutande stat som <br/>enligt avtalet inte f�r beskattas i den andra <br/>avtalsslutande staten skall anses h�rr�ra fr�n <br/>den f�rstn�mnda staten. </p> <p style="position:absolute;top:761px;left:330px;white-space:nowrap" class="ft360">Best�mmelserna i denna punkt skall inte </p> <p style="position:absolute;top:778px;left:319px;white-space:nowrap" class="ft360">till�mpas vid avr�kning fr�n skatt i F�renta </p> <p style="position:absolute;top:795px;left:319px;white-space:nowrap" class="ft362">Staterna av andra utl�ndska skatter �n de <br/>som anges i artikel 2 punkterna 1 b och 2. </p> <p style="position:absolute;top:45px;left:39px;white-space:nowrap" class="ft361"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:72px;left:51px;white-space:nowrap" class="ft360">b) for the purpose of computing the United </p> <p style="position:absolute;top:89px;left:39px;white-space:nowrap" class="ft362">States tax, the United States shall allow, <br/>subject to the limitations of the law of the <br/>United States (as it may be amended from <br/>time to time without changing the general <br/>principle hereof), as a credit against United <br/>States income tax the income tax paid or <br/>accrued to Sweden after the deduction refer-<br/>red to in subparagraph a), provided that the <br/>credit so allowed shall not reduce that por-<br/>tion of the United States tax that is deduc-<br/>tible from Swedish tax in accordance with </p> <p style="position:absolute;top:273px;left:40px;white-space:nowrap" class="ft360">subparagraph a); and </p> <p style="position:absolute;top:308px;left:51px;white-space:nowrap" class="ft360">c) for the purposes of subparagraph b) pro-</p> <p style="position:absolute;top:325px;left:40px;white-space:nowrap" class="ft363">fits, income or gains shall be deemed to arise <br/>in Sweden to the extent necessary to avoid </p> <p style="position:absolute;top:359px;left:39px;white-space:nowrap" class="ft360">double taxation of such income. </p> <p style="position:absolute;top:388px;left:51px;white-space:nowrap" class="ft360">4. For the purposes of allowing relief </p> <p style="position:absolute;top:405px;left:40px;white-space:nowrap" class="ft360">from double taxation pursuant to this Article </p> <p style="position:absolute;top:422px;left:40px;white-space:nowrap" class="ft362">and subject to such source rules in the do-<br/>mestic laws of the Contracting States as <br/>apply for the purpose of limiting the foreign <br/>tax credit, income shall be deemed to arise <br/>exclusively as follows </p> <p style="position:absolute;top:507px;left:53px;white-space:nowrap" class="ft360">a) income derived by a resident of a Con-</p> <p style="position:absolute;top:524px;left:41px;white-space:nowrap" class="ft362">tracting State shall be deemed to arise in the <br/>other Contracting State if it may be taxed in </p> <p style="position:absolute;top:558px;left:41px;white-space:nowrap" class="ft362">that other State in accordance with this <br/>Convention unless it is taxable in that other </p> <p style="position:absolute;top:592px;left:42px;white-space:nowrap" class="ft362">State solely by reason of (i) citizenship in <br/>accordance with paragraph 4 of Article 1 <br/>(Personal scope) or (ii) former residency in <br/>accordance with paragraph 7 of Article 13; </p> <p style="position:absolute;top:675px;left:53px;white-space:nowrap" class="ft360">b) income derived by a resident of a Con-</p> <p style="position:absolute;top:692px;left:41px;white-space:nowrap" class="ft362">tracting State which may not be taxed in the <br/>other Contracting State in accordance with <br/>the Convention shall be deemed to arise in <br/>the first-mentioned State. </p> <p style="position:absolute;top:760px;left:53px;white-space:nowrap" class="ft360">The rules of this paragraph shall not apply </p> <p style="position:absolute;top:777px;left:42px;white-space:nowrap" class="ft360">in determining credits against United States </p> <p style="position:absolute;top:794px;left:41px;white-space:nowrap" class="ft362">tax for foreign taxes other than the taxes <br/>referred to in paragraphs 1 b) and 2 of Ar-<br/>ticle 2. </p> </div> <div id="page37-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:78px;left:66px;white-space:nowrap" class="ft370"><b>Article 24 </b></p> <p style="position:absolute;top:111px;left:65px;white-space:nowrap" class="ft371"><i>Non-discrimination </i></p> <p style="position:absolute;top:145px;left:79px;white-space:nowrap" class="ft372">1. A citizen of a Contracting State or a </p> <p style="position:absolute;top:162px;left:66px;white-space:nowrap" class="ft374">legal person, partnership or association <br/>deriving its status as such from the laws in <br/>force in a Contracting State shall not be <br/>subjected in the other Contracting State to <br/>any taxation or any requirement connected <br/>therewith which is other or more burdensome <br/>than the taxation and connected requirements </p> <p style="position:absolute;top:279px;left:65px;white-space:nowrap" class="ft374">to which a citizen of that other State or a <br/>legal person, partnership or association <br/>deriving its status as such from the laws in <br/>force in that other State in the same circum-<br/>stances is or may be subjected. This pro-<br/>vision shall, notwithstanding the provisions <br/>of Article 1 (Personal scope), also apply to <br/>persons who are not residents of one or both <br/>of the Contracting States. However, for the <br/>purposes of United States tax, a United </p> <p style="position:absolute;top:446px;left:66px;white-space:nowrap" class="ft374">States citizen who is not a resident of the <br/>United States and a Swedish citizen who is </p> <p style="position:absolute;top:480px;left:65px;white-space:nowrap" class="ft374">not a resident of the United States are not in <br/>the same circumstances. </p> <p style="position:absolute;top:549px;left:77px;white-space:nowrap" class="ft372">2. The taxation on a permanent establish-</p> <p style="position:absolute;top:566px;left:66px;white-space:nowrap" class="ft374">ment which an enterprise of a Contracting <br/>State has in the other Contracting State shall <br/>not be less favorably levied in that other <br/>State than the taxation levied on enterprises <br/>of that other State carrying on the same <br/>activities. This provision shall not be con-<br/>strued as obliging a Contracting State to </p> <p style="position:absolute;top:683px;left:65px;white-space:nowrap" class="ft374">grant to residents of the other Contracting <br/>State any personal allowances, reliefs, and <br/>reductions for taxation purposes on account </p> <p style="position:absolute;top:733px;left:64px;white-space:nowrap" class="ft374">of civil status or family responsibilities <br/>which it grants to its own residents. </p> <p style="position:absolute;top:845px;left:577px;white-space:nowrap" class="ft372">6117 </p> <p style="position:absolute;top:44px;left:507px;white-space:nowrap" class="ft373"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:77px;left:342px;white-space:nowrap" class="ft370"><b>Artikel 24 </b></p> <p style="position:absolute;top:111px;left:341px;white-space:nowrap" class="ft371"><i>F�rbud mot diskriminering </i></p> <p style="position:absolute;top:145px;left:354px;white-space:nowrap" class="ft372">1. Medborgare i en avtalsslutande stat eller </p> <p style="position:absolute;top:161px;left:340px;white-space:nowrap" class="ft372">juridisk person eller annan sammanslutning </p> <p style="position:absolute;top:178px;left:342px;white-space:nowrap" class="ft374">som bildats enligt den lagstiftning som g�ller <br/>i en avtalsslutande stat, skall inte i den andra <br/>avtalsslutande staten bli f�rem�l f�r beskatt-<br/>ning eller d�rmed sammanh�ngande krav <br/>som �r av annat slag eller mer tyngande �n </p> <p style="position:absolute;top:262px;left:341px;white-space:nowrap" class="ft374">den beskattning och d�rmed sammanh�ng-<br/>ande krav som medborgare i denna andra <br/>stat, juridisk person eller annan samman-<br/>slutning som bildats enligt den lagstiftning <br/>som g�ller i denna andra stat under samma <br/>f�rh�llanden �r eller kan bli underkastad. <br/>Utan hinder av best�mmelserna i artikel 1 <br/>till�mpas denna best�mmelse �ven p� person <br/>som inte har hemvist i en avtalsslutande stat </p> <p style="position:absolute;top:413px;left:341px;white-space:nowrap" class="ft374">eller i b�da avtalsslutande staterna. D�rvid <br/>g�ller emellertid vid beskattning i F�renta <br/>Staterna, att medborgare i F�renta Staterna, <br/>som inte har hemvist i F�renta Staterna, inte <br/>anses befinna sig under samma f�rh�llanden <br/>som medborgare i Sverige, som inte har <br/>hemvist i F�renta Staterna. </p> <p style="position:absolute;top:549px;left:353px;white-space:nowrap" class="ft372">2. Beskattningen av fast driftst�lle, som </p> <p style="position:absolute;top:566px;left:341px;white-space:nowrap" class="ft374">f�retag i en avtalsslutande stat har i den <br/>andra avtalsslutande staten, skall i denna <br/>andra stat inte vara mindre f�rdelaktig �n <br/>beskattningen av f�retag i denna andra stat, <br/>som bedriver verksamhet av samma slag. <br/>Denna best�mmelse anses inte medf�ra <br/>skyldighet f�r en avtalsslutande stat att med-<br/>ge person med hemvist i den andra avtalsslu-</p> <p style="position:absolute;top:700px;left:341px;white-space:nowrap" class="ft374">tande staten s�dant personligt avdrag vid <br/>beskattningen, s�dan skattebefrielse eller <br/>skatteneds�ttning p� grund av civilst�nd eller </p> <p style="position:absolute;top:750px;left:341px;white-space:nowrap" class="ft374">f�rs�rjningsplikt mot familj som medges <br/>person med hemvist i den egna staten. </p> </div> <div id="page38-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:46px;left:40px;white-space:nowrap" class="ft380"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:79px;left:328px;white-space:nowrap" class="ft381">3. Utom i de fall d� best�mmelserna i </p> <p style="position:absolute;top:96px;left:316px;white-space:nowrap" class="ft382">artikel 9 punkt 1, artikel 11 punkt 5 eller <br/>artikel 12 punkt 4 till�mpas �r r�nta, royalty <br/>och annan betalning fr�n person med hemvist <br/>i en avtalsslutande stat till person med hem-<br/>vist i den andra avtalsslutande staten av-<br/>dragsgilla vid best�mmandet av den beskatt-<br/>ningsbara inkomsten f�r den f�rstn�mnda <br/>personen p� samma villkor som betalning till <br/>person med hemvist i den f�rstn�mnda sta-<br/>ten. P� samma s�tt �r skuld som person med <br/>hemvist i en avtalsslutande stat har till per-</p> <p style="position:absolute;top:280px;left:317px;white-space:nowrap" class="ft382">son med hemvist i den andra avtalsslutande <br/>staten avdragsgill vid best�mmandet av den <br/>f�rstn�mnda personens beskattningsbara <br/>f�rm�genhet p� samma villkor som skuld till <br/>person med hemvist i den f�rstn�mnda sta-<br/>ten. </p> <p style="position:absolute;top:417px;left:322px;white-space:nowrap" class="ft381">4. F�retag i en avtalsslutande stat, vars </p> <p style="position:absolute;top:434px;left:317px;white-space:nowrap" class="ft382">kapital helt eller delvis �gs eller kontrolleras, <br/>direkt eller indirekt, av en eller flera perso-<br/>ner med hemvist i den andra avtalsslutande </p> <p style="position:absolute;top:484px;left:318px;white-space:nowrap" class="ft382">staten, skall inte i den f�rstn�mnda staten bli <br/>f�rem�l f�r beskattning eller d�rmed sam-<br/>manh�ngande krav som �r av annat slag eller <br/>mer tyngande �n den beskattning och d�rmed </p> <p style="position:absolute;top:551px;left:318px;white-space:nowrap" class="ft382">sammanh�ngande krav som annat liknande <br/>f�retag i den f�rstn�mnda staten �r eller kan <br/>bli underkastat. </p> <p style="position:absolute;top:620px;left:330px;white-space:nowrap" class="ft381">5. Best�mmelserna i denna artikel hindrar </p> <p style="position:absolute;top:637px;left:319px;white-space:nowrap" class="ft382">inte beskattning med en s�dan skatt som <br/>anges i artikel 10 punkt 8. </p> <p style="position:absolute;top:688px;left:330px;white-space:nowrap" class="ft381">6. Utan hinder av best�mmelserna i artikel </p> <p style="position:absolute;top:704px;left:319px;white-space:nowrap" class="ft382">2 till�mpas best�mmelserna i f�revarande <br/>artikel p� skatter av varje slag och beskaffen-<br/>het som p�f�rs av en avtalsslutande stat, dess <br/>politiska underavdelningar eller lokala myn-<br/>digheter. </p> <p style="position:absolute;top:861px;left:38px;white-space:nowrap" class="ft381">6118 </p> <p style="position:absolute;top:80px;left:51px;white-space:nowrap" class="ft381">3. Except where the provisions of para-</p> <p style="position:absolute;top:97px;left:39px;white-space:nowrap" class="ft382">graph 1 of Article 9 (Associated enterprises), <br/>paragraph 5 of Article 11 (Interest), or <br/>paragraph 4 of Article 12 (Royalties) apply, <br/>interest, royalties, and other disbursements <br/>paid by a resident of a Contracting State to <br/>a resident of the other Contracting State <br/>shall, for the purposes of determining the <br/>taxable profits of the first-mentioned resi-<br/>dent, be deductible under the same condi-<br/>tions as if they had been paid to a resident of </p> <p style="position:absolute;top:264px;left:40px;white-space:nowrap" class="ft382">the first-mentioned State. Similarly, any <br/>debts of a resident of a Contracting State to <br/>a resident of the other Contracting State <br/>shall, for the purposes of determining the <br/>taxable capital of the first-mentioned resi-</p> <p style="position:absolute;top:348px;left:39px;white-space:nowrap" class="ft382">dent, be deductible under the same condi-<br/>tions as if they had been contracted to a <br/>resident of the first-mentioned State. </p> <p style="position:absolute;top:418px;left:52px;white-space:nowrap" class="ft381">4. Enterprises of a Contracting State, the </p> <p style="position:absolute;top:434px;left:40px;white-space:nowrap" class="ft382">capital of which is wholly or partly owned or <br/>controlled, directly or indirectly, by one or <br/>more residents of the other Contracting <br/>State, shall not be subjected in the first-<br/>mentioned State to any taxation or any requi-<br/>rement connected therewith which is other or <br/>more burdensome than the taxation and <br/>connected requirements to which other simi-<br/>lar enterprises of the first-mentioned State </p> <p style="position:absolute;top:585px;left:41px;white-space:nowrap" class="ft381">are or may be subjected. </p> <p style="position:absolute;top:620px;left:53px;white-space:nowrap" class="ft381">5. Nothing in this Article shall be constru-</p> <p style="position:absolute;top:637px;left:41px;white-space:nowrap" class="ft382">ed as preventing imposition of a tax descri-<br/>bed in paragraph 8 of Article 10 (Dividends). </p> <p style="position:absolute;top:688px;left:53px;white-space:nowrap" class="ft381">6. The provisions of this Article shall, not-</p> <p style="position:absolute;top:704px;left:41px;white-space:nowrap" class="ft381">withstanding the provisions of Article 2 </p> <p style="position:absolute;top:721px;left:41px;white-space:nowrap" class="ft382">(Taxes covered), apply to taxes of every kind <br/>and description imposed by a Contracting </p> <p style="position:absolute;top:755px;left:42px;white-space:nowrap" class="ft382">State or a political subdivision or local autho-<br/>rity thereof. </p> </div> <div id="page39-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:73px;left:66px;white-space:nowrap" class="ft390"><b>Article 25 </b></p> <p style="position:absolute;top:106px;left:66px;white-space:nowrap" class="ft391"><i>Mutual agreement procedure </i></p> <p style="position:absolute;top:140px;left:79px;white-space:nowrap" class="ft392">1. Where a person considers that the </p> <p style="position:absolute;top:157px;left:66px;white-space:nowrap" class="ft394">actions of one or both of the Contracting <br/>States result or will result for him in taxation <br/>not in accordance with the provisions of this <br/>Convention, he may, irrespective of the <br/>remedies provided by the domestic law of <br/>those States, present his case to the compe-<br/>tent authority of the Contracting State of <br/>which he is a resident or citizen. </p> <p style="position:absolute;top:325px;left:78px;white-space:nowrap" class="ft392">2. The competent authority shall endeavor, </p> <p style="position:absolute;top:342px;left:67px;white-space:nowrap" class="ft394">if the objection appears to it to be justified <br/>and if it is not itself able to arrive at a satis-<br/>factory solution, to resolve the case by <br/>mutual agreement with the competent autho-<br/>rity of the other Contracting State, with a <br/>view to the avoidance of taxation which is <br/>not in accordance with the Convention. Any <br/>agreement reached shall be implemented </p> <p style="position:absolute;top:476px;left:66px;white-space:nowrap" class="ft394">notwithstanding any time limits or other <br/>procedural limitations in the domestic law of <br/>the Contracting States. </p> <p style="position:absolute;top:545px;left:79px;white-space:nowrap" class="ft392">3. The competent authorities of the Con-</p> <p style="position:absolute;top:562px;left:67px;white-space:nowrap" class="ft394">tracting States shall endeavor to resolve by <br/>mutual agreement any difficulties or doubts <br/>arising as to the interpretation or application <br/>of the Convention. In particular the compe-<br/>tent authorities of the Contracting States may <br/>agree on </p> <p style="position:absolute;top:680px;left:79px;white-space:nowrap" class="ft392">a) the attribution of income, deductions, </p> <p style="position:absolute;top:696px;left:67px;white-space:nowrap" class="ft394">credits, or allowances of an enterprise of a <br/>Contracting State to its permanent establish-<br/>ment situated in the other Contracting State; </p> <p style="position:absolute;top:747px;left:79px;white-space:nowrap" class="ft392">b) the allocation of income, deductions, </p> <p style="position:absolute;top:764px;left:67px;white-space:nowrap" class="ft392">credits, or allowances between persons; </p> <p style="position:absolute;top:797px;left:79px;white-space:nowrap" class="ft392">c) the characterization of particular items </p> <p style="position:absolute;top:814px;left:67px;white-space:nowrap" class="ft392">of income; </p> <p style="position:absolute;top:39px;left:507px;white-space:nowrap" class="ft393"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:840px;left:579px;white-space:nowrap" class="ft392">6119 </p> <p style="position:absolute;top:72px;left:343px;white-space:nowrap" class="ft390"><b>Artikel 25 </b></p> <p style="position:absolute;top:106px;left:342px;white-space:nowrap" class="ft391"><i>F�rfarandet vid �msesidig �verenskommelse </i></p> <p style="position:absolute;top:140px;left:356px;white-space:nowrap" class="ft392">1. Om en person anser att en avtalsslutan-</p> <p style="position:absolute;top:157px;left:342px;white-space:nowrap" class="ft394">de stat eller b�da avtalsslutande staterna <br/>vidtagit �tg�rder som f�r honom medf�r eller <br/>kommer att medf�ra beskattning som strider <br/>mot best�mmelserna i detta avtal, kan han, <br/>utan att detta p�verkar hans r�tt att anv�nda </p> <p style="position:absolute;top:240px;left:343px;white-space:nowrap" class="ft394">sig av de r�ttsmedel som finns i dessa staters <br/>interna r�ttsordning, framl�gga saken f�r den </p> <p style="position:absolute;top:274px;left:342px;white-space:nowrap" class="ft392">beh�riga myndigheten i den avtalsslutande </p> <p style="position:absolute;top:290px;left:343px;white-space:nowrap" class="ft392">stat d�r han har hemvist eller �r medborgare. </p> <p style="position:absolute;top:325px;left:354px;white-space:nowrap" class="ft392">2. Om den beh�riga myndigheten finner </p> <p style="position:absolute;top:342px;left:343px;white-space:nowrap" class="ft394">inv�ndningen grundad men inte sj�lv kan f� <br/>till st�nd en tillfredsst�llande l�sning, skall <br/>myndigheten s�ka l�sa fr�gan genom �msesi-<br/>dig �verenskommelse med den beh�riga <br/>myndigheten i den andra avtalsslutande staten <br/>i syfte att undvika beskattning som strider <br/>mot avtalet. �verenskommelse som tr�ffats <br/>genomf�rs utan hinder av tidsgr�nser eller <br/>andra processuella begr�nsningar i de av-<br/>talsslutande staternas interna lagstiftning. </p> <p style="position:absolute;top:545px;left:355px;white-space:nowrap" class="ft392">3. De beh�riga myndigheterna i de avtals-</p> <p style="position:absolute;top:562px;left:344px;white-space:nowrap" class="ft394">slutande staterna skall genom �msesidig <br/>�verenskommelse s�ka avg�ra sv�righeter <br/>eller tvivelsm�l som uppkommer i fr�ga om <br/>tolkningen eller till�mpningen av avtalet. <br/>De beh�riga myndigheterna kan �ven �ver-<br/>l�gga med varandra i syfte att komma �ver-<br/>ens om </p> <p style="position:absolute;top:680px;left:356px;white-space:nowrap" class="ft392">a) f�rdelningen av inkomst, avdrag, av-</p> <p style="position:absolute;top:697px;left:344px;white-space:nowrap" class="ft394">r�kning eller betalningar mellan ett f�retag i <br/>en avtalsslutande stat och dess fasta driftst�l-<br/>le i den andra avtalsslutande staten; </p> <p style="position:absolute;top:748px;left:356px;white-space:nowrap" class="ft392">b) f�rdelningen av inkomst, avdrag, av-</p> <p style="position:absolute;top:764px;left:345px;white-space:nowrap" class="ft394">r�kning eller betalningar mellan olika perso-<br/>ner; </p> <p style="position:absolute;top:798px;left:356px;white-space:nowrap" class="ft392">c) till vilket inkomstslag viss inkomst skall </p> <p style="position:absolute;top:815px;left:344px;white-space:nowrap" class="ft392">h�nf�ras; </p> </div> <div id="page40-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:843px;left:41px;white-space:nowrap" class="ft400">6120 </p> <p style="position:absolute;top:41px;left:44px;white-space:nowrap" class="ft401"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:73px;left:331px;white-space:nowrap" class="ft400">d) till�mpningen av k�llregler betr�ffande </p> <p style="position:absolute;top:90px;left:319px;white-space:nowrap" class="ft400">viss inkomst; samt </p> <p style="position:absolute;top:107px;left:331px;white-space:nowrap" class="ft404">e) definitionen av ett visst uttryck. <br/>De kan �ven �verl�gga i syfte att undvika </p> <p style="position:absolute;top:141px;left:319px;white-space:nowrap" class="ft404">dubbelbeskattning i fall som inte omfattas av <br/>avtalet. </p> <p style="position:absolute;top:191px;left:330px;white-space:nowrap" class="ft400">4. De beh�riga myndigheterna i de av-</p> <p style="position:absolute;top:208px;left:319px;white-space:nowrap" class="ft404">talsslutande staterna kan tr�da i direkt f�r-<br/>bindelse med varandra i syfte att tr�ffa �ver-<br/>enskommelse i de fall som angivits i f�re-<br/>g�ende punkter. </p> <p style="position:absolute;top:309px;left:319px;white-space:nowrap" class="ft402"><b>Artikel 26 </b></p> <p style="position:absolute;top:343px;left:320px;white-space:nowrap" class="ft403"><i>Utbyte av upplysningar </i></p> <p style="position:absolute;top:376px;left:331px;white-space:nowrap" class="ft400">1. De beh�riga myndigheterna i de av-</p> <p style="position:absolute;top:393px;left:318px;white-space:nowrap" class="ft404">talsslutande staterna skall utbyta s�dana <br/>upplysningar som �r n�dv�ndiga f�r att <br/>till�mpa best�mmelserna i detta avtal eller i <br/>de avtalsslutande staternas interna lagstiftning <br/>i fr�ga om skatter som omfattas av avtalet i <br/>den m�n beskattningen enligt denna lagstift-<br/>ning inte strider mot avtalet. Utbytet av <br/>upplysningar begr�nsas inte av artikel 1. <br/>Upplysningar som en avtalsslutande stat <br/>mottagit skall behandlas s�som hemliga p� <br/>samma s�tt som upplysningar, som erh�llits <br/>enligt den interna lagstiftningen i denna stat <br/>och f�r yppas endast f�r personer eller myn-<br/>digheter (d�ri inbegripna domstolar och <br/>f�rvaltningsorgan) som fastst�ller, uppb�r, <br/>administrerar eller indriver de skatter som <br/>omfattas av avtalet eller handl�gger �tal eller <br/>besv�r i fr�ga om dessa skatter. Dessa perso-<br/>ner eller myndigheter skall anv�nda upp-<br/>lysningarna endast f�r s�dana �ndam�l. De <br/>f�r yppa upplysningarna vid offentlig r�tte-<br/>g�ng eller i domstolsavg�randen. </p> <p style="position:absolute;top:74px;left:55px;white-space:nowrap" class="ft400">d) the application of source rules with re-</p> <p style="position:absolute;top:90px;left:43px;white-space:nowrap" class="ft400">spect to particular items of income; and </p> <p style="position:absolute;top:107px;left:54px;white-space:nowrap" class="ft404">e) a common meaning of a term. <br/>They may also consult together for the </p> <p style="position:absolute;top:141px;left:42px;white-space:nowrap" class="ft404">elimination of double taxation in cases not <br/>provided for in the Convention. </p> <p style="position:absolute;top:191px;left:54px;white-space:nowrap" class="ft400">4. The competent authorities of the Con-</p> <p style="position:absolute;top:208px;left:42px;white-space:nowrap" class="ft404">tracting States may communicate with each <br/>other directly for the purpose of reaching an <br/>agreement in the sense of the preceding <br/>paragraphs. </p> <p style="position:absolute;top:309px;left:42px;white-space:nowrap" class="ft402"><b>Article 26 </b></p> <p style="position:absolute;top:343px;left:41px;white-space:nowrap" class="ft403"><i>Exchange of information </i></p> <p style="position:absolute;top:377px;left:55px;white-space:nowrap" class="ft400">1. The competent authorities of the Con-</p> <p style="position:absolute;top:393px;left:42px;white-space:nowrap" class="ft404">tracting States shall exchange such informa-<br/>tion as is necessary for carrying out the <br/>provisions of this Convention or of the <br/>domestic laws of the Contracting States <br/>concerning taxes covered by the Convention <br/>insofar as the taxation thereunder is not </p> <p style="position:absolute;top:494px;left:41px;white-space:nowrap" class="ft404">contrary to the Convention. The exchange of <br/>information is not restricted by Article 1 <br/>(Personal scope). Any information received <br/>by a Contracting State shall be treated as </p> <p style="position:absolute;top:561px;left:42px;white-space:nowrap" class="ft404">secret in the same manner as information <br/>obtained under the domestic laws of that <br/>State and shall be disclosed only to persons <br/>or authorities (including courts and admini-<br/>strative bodies) involved in the assessment, <br/>collection, or administration of, the enfor-<br/>cement or prosecution in respect of, or the <br/>determination of appeals in relation to, the <br/>taxes covered by the Convention. Such <br/>persons or authorities shall use the informa-<br/>tion only for such purposes. They may <br/>disclose the information in public court </p> <p style="position:absolute;top:762px;left:41px;white-space:nowrap" class="ft400">proceedings or in judicial decisions. </p> </div> <div id="page41-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:78px;left:82px;white-space:nowrap" class="ft410">2. In no case shall the provisions of para-</p> <p style="position:absolute;top:95px;left:71px;white-space:nowrap" class="ft412">graph 1 be construed so as to impose on a <br/>Contracting State the obligation </p> <p style="position:absolute;top:128px;left:82px;white-space:nowrap" class="ft410">a) to carry out administrative measures at </p> <p style="position:absolute;top:145px;left:70px;white-space:nowrap" class="ft412">variance with the laws and administrative <br/>practice of that or of the other Contracting <br/>State; </p> <p style="position:absolute;top:196px;left:82px;white-space:nowrap" class="ft410">b) to supply information which is not </p> <p style="position:absolute;top:212px;left:70px;white-space:nowrap" class="ft412">obtainable under the laws or in the normal <br/>course of the administration of that or of the <br/>other Contracting State; </p> <p style="position:absolute;top:263px;left:82px;white-space:nowrap" class="ft410">c) to supply information which would dis-</p> <p style="position:absolute;top:279px;left:71px;white-space:nowrap" class="ft412">close any trade, business, industrial, com-<br/>mercial, or professional secret or trade </p> <p style="position:absolute;top:313px;left:70px;white-space:nowrap" class="ft412">process, or information the disclosure of <br/>which would be contrary to public policy </p> <p style="position:absolute;top:346px;left:71px;white-space:nowrap" class="ft410">(ordre public). </p> <p style="position:absolute;top:380px;left:83px;white-space:nowrap" class="ft410">3. If information is requested by a Con-</p> <p style="position:absolute;top:397px;left:71px;white-space:nowrap" class="ft412">tracting State in accordance with this Article, <br/>the other Contracting State shall obtain the <br/>information to which the request relates in <br/>the same manner and to the same extent as if </p> <p style="position:absolute;top:464px;left:70px;white-space:nowrap" class="ft412">the tax of the first-mentioned State were the <br/>tax of that other State and were being impos-<br/>ed by that other State. If specifically reque-<br/>sted by the competent authority of a Contrac-<br/>tting State, the competent authority of the <br/>other Contracting State shall provide infor-</p> <p style="position:absolute;top:564px;left:71px;white-space:nowrap" class="ft412">mation under this Article in the form of <br/>depositions of witnesses and authenticated <br/>copies of unedited original documents (in-<br/>cluding books, papers, statements, records, <br/>accounts, and writings), to the same extent <br/>such depositions and documents can be <br/>obtained under the laws and administrative </p> <p style="position:absolute;top:682px;left:70px;white-space:nowrap" class="ft410">practices of that other State with respect to </p> <p style="position:absolute;top:698px;left:71px;white-space:nowrap" class="ft410">its own taxes. </p> <p style="position:absolute;top:846px;left:582px;white-space:nowrap" class="ft410">6121 </p> <p style="position:absolute;top:44px;left:514px;white-space:nowrap" class="ft411"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:78px;left:358px;white-space:nowrap" class="ft410">2. Best�mmelserna i punkt 1 anses inte i </p> <p style="position:absolute;top:94px;left:346px;white-space:nowrap" class="ft412">n�got fall medf�ra skyldighet f�r en avtals-<br/>slutande stat att: </p> <p style="position:absolute;top:128px;left:358px;white-space:nowrap" class="ft410">a) vidta f�rvaltnings�tg�rder som avviker </p> <p style="position:absolute;top:144px;left:346px;white-space:nowrap" class="ft412">fr�n lagstiftning och administrativ praxis i <br/>denna avtalsslutande stat eller i den andra av-<br/>talsslutande staten; </p> <p style="position:absolute;top:195px;left:357px;white-space:nowrap" class="ft410">b) l�mna upplysningar som inte �r till-</p> <p style="position:absolute;top:212px;left:346px;white-space:nowrap" class="ft412">g�ngliga enligt lagstiftning eller sedvanlig <br/>administrativ praxis i denna avtalsslutande <br/>stat eller i den andra avtalsslutande staten; </p> <p style="position:absolute;top:262px;left:358px;white-space:nowrap" class="ft410">c) l�mna upplysningar som skulle r�ja </p> <p style="position:absolute;top:279px;left:347px;white-space:nowrap" class="ft410">aff�rshemlighet, industri-, handels- eller </p> <p style="position:absolute;top:296px;left:346px;white-space:nowrap" class="ft412">yrkeshemlighet eller i n�ringsverksamhet <br/>nyttjat f�rfaringss�tt eller upplysningar, <br/>vilkas �verl�mnande skulle strida mot all-<br/>m�nna h�nsyn (ordre public). </p> <p style="position:absolute;top:380px;left:358px;white-space:nowrap" class="ft410">3. Om en avtalsslutande stat beg�r upplys-</p> <p style="position:absolute;top:397px;left:346px;white-space:nowrap" class="ft412">ning enligt denna artikel, skall den andra <br/>avtalsslutande staten skaffa fram de upp-<br/>lysningar som framst�llningen avser p� <br/>samma s�tt och i samma omfattning som om <br/>den f�rstn�mnda statens skatt var denna <br/>andra stats skatt och p�f�rd av denna andra <br/>stat. Om beh�rig myndighet i en avtalsslutan-<br/>de stat s�rskilt beg�r det, skall den beh�riga <br/>myndigheten i den andra avtalsslutande staten <br/>tillhandah�lla upplysningarna enligt denna <br/>artikel i form av skriftliga vittnesintyg och <br/>bestyrkta kopior av ej redigerade original-<br/>handlingar (d�ri inbegripet b�cker, doku-<br/>ment, rapporter, protokoll, r�kenskaper eller <br/>skriftv�xling) i samma omfattning som s�da-<br/>na intyg och handlingar kan erh�llas enligt <br/>lagstiftning och administrativ praxis i denna <br/>andra stat betr�ffande dess egna skatter. </p> </div> <div id="page42-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:45px;left:44px;white-space:nowrap" class="ft420"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:78px;left:332px;white-space:nowrap" class="ft421">4. De beh�riga myndigheterna i de avtals-</p> <p style="position:absolute;top:95px;left:321px;white-space:nowrap" class="ft423">slutande staterna kan genom �msesidig �ver-<br/>enskommelse best�mma s�ttet f�r till�mp-<br/>ningen av f�reg�ende punkter i denna artikel. <br/>S�dana �verenskommelser kan omfatta men </p> <p style="position:absolute;top:162px;left:320px;white-space:nowrap" class="ft423">beh�ver inte begr�nsas till, f�rfaringss�ttet <br/>f�r genomf�randet av automatiskt och spon-<br/>tant utbyte av upplysningar samt av upp-<br/>lysningar avseende viss industriell verksam-<br/>het, utbyte av upplysningar p� beg�ran, <br/>samtidiga skatterevisioner och andra s�dana <br/>metoder att utbyta upplysningar som kan <br/>vara n�dv�ndiga eller l�mpliga f�r att ge-<br/>nomf�ra de i punkt 1 angivna syftena. </p> <p style="position:absolute;top:331px;left:332px;white-space:nowrap" class="ft421">5. Vid till�mpningen av denna artikel </p> <p style="position:absolute;top:348px;left:320px;white-space:nowrap" class="ft423">till�mpas avtalet, utan hinder av best�mmel-<br/>serna i artikel 2, p� skatter av varje slag som <br/>p�f�rs av en avtalsslutande stat. </p> <p style="position:absolute;top:449px;left:320px;white-space:nowrap" class="ft421">Artikel 27 </p> <p style="position:absolute;top:483px;left:319px;white-space:nowrap" class="ft422"><i>Administrativ handr�ckning </i></p> <p style="position:absolute;top:516px;left:333px;white-space:nowrap" class="ft421">1. De avtalsslutande staterna f�rbinder sig </p> <p style="position:absolute;top:533px;left:320px;white-space:nowrap" class="ft423">att l�mna varandra handr�ckning och bist�nd <br/>vid indrivning av skatter p� vilka avtalet <br/>till�mpas, j�mte r�ntor, kostnader och till�gg <br/>h�nf�rliga till s�dana skatter. </p> <p style="position:absolute;top:617px;left:332px;white-space:nowrap" class="ft421">2. I fr�ga om framst�llning om indrivning </p> <p style="position:absolute;top:634px;left:320px;white-space:nowrap" class="ft423">av skatt kan en avtalsslutande stats skatte-<br/>fordran, som har blivit slutgiltigt fastst�lld, <br/>godtas f�r indrivning av den andra avtalsslut-<br/>ande staten och kan drivas in i denna stat <br/>enligt de lagar som g�ller betr�ffande in-<br/>drivning och uppb�rd av dess egna skatter. </p> <p style="position:absolute;top:768px;left:332px;white-space:nowrap" class="ft421">3. Framst�llning skall vara �tf�ljd av </p> <p style="position:absolute;top:785px;left:320px;white-space:nowrap" class="ft423">bekr�ftelse som visar, att skatten blivit slut-<br/>giltigt fastst�lld enligt lagstiftningen i den stat <br/>som g�r framst�llningen. </p> <p style="position:absolute;top:848px;left:45px;white-space:nowrap" class="ft421">6122 </p> <p style="position:absolute;top:78px;left:55px;white-space:nowrap" class="ft421">4. The competent authorities may by mutu-</p> <p style="position:absolute;top:95px;left:43px;white-space:nowrap" class="ft423">al agreement settle the mode of application <br/>of the preceding paragraphs of this Article. <br/>Such agreements may include but need not <br/>be limited to procedures for implementing <br/>routine, spontaneous and industrywide ex-<br/>changes of information, information exchang-<br/>es on request, simultaneous tax examinations <br/>and such other methods of exchanging in-<br/>formation as may be necessary or appropri-<br/>ate to carry out the purposes of paragraph 1. </p> <p style="position:absolute;top:331px;left:43px;white-space:nowrap" class="ft423">5. For the purposes of this Article, the <br/>Convention shall apply, notwithstanding the <br/>provisions of Article 2 (Taxes covered), to <br/>taxes of every kind imposed by a Contracting <br/>State. </p> <p style="position:absolute;top:449px;left:44px;white-space:nowrap" class="ft421">Article 27 </p> <p style="position:absolute;top:483px;left:42px;white-space:nowrap" class="ft422"><i>Administrative assistance </i></p> <p style="position:absolute;top:516px;left:57px;white-space:nowrap" class="ft421">1. The Contracting States undertake to lend </p> <p style="position:absolute;top:533px;left:44px;white-space:nowrap" class="ft423">assistance and support to each other in the <br/>collection of the taxes to which this Con-<br/>vention applies, together with interest, costs, </p> <p style="position:absolute;top:583px;left:44px;white-space:nowrap" class="ft421">and additions to such taxes. </p> <p style="position:absolute;top:617px;left:56px;white-space:nowrap" class="ft421">2. In the case of applications for enfor-</p> <p style="position:absolute;top:634px;left:44px;white-space:nowrap" class="ft423">cement of taxes, revenue claims of each of <br/>the Contracting States which have been <br/>finally determined may be accepted for <br/>enforcement by the other Contracting State <br/>and may be collected in that State in accord-<br/>ance with the laws applicable to the enfor-<br/>cement and collection of its own taxes. </p> <p style="position:absolute;top:768px;left:56px;white-space:nowrap" class="ft421">3. Any application shall include a certifica-</p> <p style="position:absolute;top:784px;left:44px;white-space:nowrap" class="ft423">tion that under the laws of the State making <br/>the application the taxes have been finally <br/>determined. </p> </div> <div id="page43-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:71px;left:78px;white-space:nowrap" class="ft430">4. The assistance provided for in this </p> <p style="position:absolute;top:88px;left:67px;white-space:nowrap" class="ft434">Article shall not be accorded with respect to <br/>the citizens, companies, or other entities of <br/>the State to which the application is made, </p> <p style="position:absolute;top:138px;left:66px;white-space:nowrap" class="ft434">except as is necessary to insure that the ex-<br/>emption or reduced rate of tax granted under <br/>this Convention to such citizens, companies, <br/>or other entities shall not be enjoyed by <br/>persons not entitled to such benefits. </p> <p style="position:absolute;top:256px;left:78px;white-space:nowrap" class="ft430">5. This Article shall not impose upon </p> <p style="position:absolute;top:273px;left:66px;white-space:nowrap" class="ft434">either of the Contracting States the obligation <br/>to carry out administrative measures which <br/>are of a different nature from those used in <br/>the collection of its own taxes, or which <br/>would be contrary to its sovereignty, securi-<br/>ty, or public policy. </p> <p style="position:absolute;top:408px;left:67px;white-space:nowrap" class="ft431"><b>Article 28 </b></p> <p style="position:absolute;top:441px;left:66px;white-space:nowrap" class="ft432"><i>Diplomatic agents and consular officers </i></p> <p style="position:absolute;top:492px;left:78px;white-space:nowrap" class="ft430">Nothing in this Convention shall affect the </p> <p style="position:absolute;top:509px;left:66px;white-space:nowrap" class="ft434">fiscal privileges of diplomatic agents or <br/>consular officers under the general rules of <br/>international law or under the provisions of <br/>special agreements. </p> <p style="position:absolute;top:627px;left:67px;white-space:nowrap" class="ft431"><b>Article 29 </b></p> <p style="position:absolute;top:660px;left:66px;white-space:nowrap" class="ft432"><i>Entry into force </i></p> <p style="position:absolute;top:695px;left:80px;white-space:nowrap" class="ft430">1. This Convention shall be subject to </p> <p style="position:absolute;top:711px;left:66px;white-space:nowrap" class="ft434">ratification in accordance with the applicable <br/>procedures of each Contracting State and <br/>instruments of ratification shall be exchanged <br/>at Washington as soon as possible. </p> <p style="position:absolute;top:839px;left:578px;white-space:nowrap" class="ft430">6123 </p> <p style="position:absolute;top:38px;left:509px;white-space:nowrap" class="ft433"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:71px;left:354px;white-space:nowrap" class="ft430">4. Handr�ckning enligt denna artikel skall </p> <p style="position:absolute;top:88px;left:343px;white-space:nowrap" class="ft434">inte medges betr�ffande medborgare, bolag <br/>eller andra sammanslutningar i den stat hos <br/>vilken framst�llningen g�rs. Detta g�ller <br/>dock inte handr�ckning som �r n�dv�ndig f�r <br/>att garantera att den skattebefrielse eller <br/>skatteneds�ttning som enligt avtalet medges <br/>s�dan medborgare, s�dant bolag eller s�dana <br/>sammanslutningar inte tillkommer personer <br/>som inte �r ber�ttigade till s�dana f�rm�ner. </p> <p style="position:absolute;top:256px;left:355px;white-space:nowrap" class="ft430">5. Denna artikel medf�r inte skyldighet f�r </p> <p style="position:absolute;top:272px;left:343px;white-space:nowrap" class="ft434">n�gondera avtalsslutande staten att vidta <br/>f�rvaltnings�tg�rder som �r av annat slag �n <br/>de som anv�nds f�r att driva in dess egna <br/>skatter eller som skulle strida mot dess <br/>suver�nitet, s�kerhet eller allm�nna h�nsyn. </p> <p style="position:absolute;top:408px;left:343px;white-space:nowrap" class="ft431"><b>Artikel 28 </b></p> <p style="position:absolute;top:441px;left:343px;white-space:nowrap" class="ft432"><i>Diplomatiska f�retr�dare och konsul�ra </i></p> <p style="position:absolute;top:458px;left:343px;white-space:nowrap" class="ft432"><i>tj�nstem�n </i></p> <p style="position:absolute;top:492px;left:355px;white-space:nowrap" class="ft430">Best�mmelserna i detta avtal ber�r inte de </p> <p style="position:absolute;top:509px;left:343px;white-space:nowrap" class="ft430">privilegier vid beskattningen som enligt </p> <p style="position:absolute;top:526px;left:343px;white-space:nowrap" class="ft434">folkr�ttens allm�nna regler eller best�mmel-<br/>ser i s�rskilda �verenskommelser tillkommer <br/>diplomatiska f�retr�dare och konsul�ra tj�n-<br/>stem�n. </p> <p style="position:absolute;top:627px;left:343px;white-space:nowrap" class="ft431"><b>Artikel 29 </b></p> <p style="position:absolute;top:661px;left:343px;white-space:nowrap" class="ft432"><i>Ikrafttr�dande </i></p> <p style="position:absolute;top:695px;left:356px;white-space:nowrap" class="ft430">1. Detta avtal skall ratificeras enligt det </p> <p style="position:absolute;top:711px;left:343px;white-space:nowrap" class="ft434">f�rfarande som g�ller i vardera avtalsslutande <br/>staten och ratifikationshandlingarna skall <br/>utv�xlas i Washington snarast m�jligt. </p> </div> <div id="page44-div" style="position:relative;width:647px;height:906px;"> <img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:42px;left:44px;white-space:nowrap" class="ft440"><b>SKS 1994:1617 </b></p> <p style="position:absolute;top:64px;left:335px;white-space:nowrap" class="ft441">2. Avtalet tr�der i kraft med utv�xlingen </p> <p style="position:absolute;top:81px;left:324px;white-space:nowrap" class="ft442">av ratifikationshandlingarna och dess be-<br/>st�mmelser till�mpas: </p> <p style="position:absolute;top:115px;left:336px;white-space:nowrap" class="ft441">a) i F�renta Staterna </p> <p style="position:absolute;top:131px;left:346px;white-space:nowrap" class="ft441">1) betr�ffande skatt som inneh�lls vid </p> <p style="position:absolute;top:148px;left:335px;white-space:nowrap" class="ft442">k�llan, p� belopp som betalas eller till-<br/>godof�rs den 1 januari som f�ljer n�rmast <br/>efter den dag d� avtalet tr�der i kraft eller <br/>senare; </p> <p style="position:absolute;top:215px;left:344px;white-space:nowrap" class="ft441">2) betr�ffande andra skatter, i fr�ga om </p> <p style="position:absolute;top:232px;left:335px;white-space:nowrap" class="ft443">beskattnings�r som b�rjar den 1 januari <br/>som f�ljer n�rmast efter den dag d� avtalet <br/>tr�der i kraft eller senare; och <br/>b) i Sverige </p> <p style="position:absolute;top:299px;left:346px;white-space:nowrap" class="ft441">1) betr�ffande skatter p� inkomst, p� </p> <p style="position:absolute;top:316px;left:335px;white-space:nowrap" class="ft442">inkomst som f�rv�rvas den 1 januari som <br/>f�ljer n�rmast efter den dag d� avtalet <br/>tr�der i kraft eller senare; </p> <p style="position:absolute;top:367px;left:344px;white-space:nowrap" class="ft441">2) betr�ffande f�rm�genhetsskatten, skatt </p> <p style="position:absolute;top:383px;left:335px;white-space:nowrap" class="ft442">som p�f�rs det andra kalender�ret som <br/>f�ljer p� det under vilket avtalet tr�der i <br/>kraft eller senare; </p> <p style="position:absolute;top:434px;left:344px;white-space:nowrap" class="ft441">3) betr�ffande skatten p� vissa premiebe-</p> <p style="position:absolute;top:451px;left:335px;white-space:nowrap" class="ft442">talningar som betalas till utl�ndska f�r-<br/>s�kringsgivare, p� premiebetalningar som <br/>g�rs den 1 januari som f�ljer n�rmast efter <br/>den dag d� avtalet tr�der i kraft eller sena-<br/>re. </p> <p style="position:absolute;top:553px;left:335px;white-space:nowrap" class="ft441">3. I och med att f�revarande avtal blir </p> <p style="position:absolute;top:569px;left:323px;white-space:nowrap" class="ft442">till�mpligt skall det avtal mellan Sverige och <br/>Amerikas F�renta Stater f�r undvikande av <br/>dubbelbeskattning och fastst�llande av be-<br/>st�mmelser ang�ende �msesidig handr�ck-<br/>ning betr�ffande inkomst- och andra skatter <br/>och det till avtalet h�rande protokollet, vilka <br/>undertecknades i Washington den 23 mars </p> <p style="position:absolute;top:686px;left:325px;white-space:nowrap" class="ft441">1939 och �ndrades genom till�ggsavtal, som </p> <p style="position:absolute;top:703px;left:323px;white-space:nowrap" class="ft441">undertecknades i Stockholm den 22 oktober </p> <p style="position:absolute;top:720px;left:325px;white-space:nowrap" class="ft442">1963, upph�ra att g�lla. Best�mmelserna i <br/>1939 �rs avtal i dess �ndrade lydelse skall </p> <p style="position:absolute;top:753px;left:323px;white-space:nowrap" class="ft442">upph�ra att till�mpas betr�ffande F�renta <br/>Staterna och Sverige fr�n och med den dag <br/>d� motsvarande best�mmelser i f�revarande <br/>avtal skall till�mpas f�rsta g�ngen enligt <br/>best�mmelserna i punkt 2 i denna artikel. </p> <p style="position:absolute;top:843px;left:48px;white-space:nowrap" class="ft441">6124 </p> <p style="position:absolute;top:64px;left:59px;white-space:nowrap" class="ft441">2. The Convention shall enter into force </p> <p style="position:absolute;top:81px;left:46px;white-space:nowrap" class="ft442">upon the exchange of instruments of ratifica-<br/>tion and its provisions shall have effect </p> <p style="position:absolute;top:115px;left:59px;white-space:nowrap" class="ft441">a) in the case of the United States </p> <p style="position:absolute;top:132px;left:68px;white-space:nowrap" class="ft441">(i) in respect of taxes withheld at source, </p> <p style="position:absolute;top:148px;left:59px;white-space:nowrap" class="ft442">for amounts paid or credited on or after <br/>the first day of January next following the <br/>date on which the Convention enters into <br/>force; </p> <p style="position:absolute;top:216px;left:68px;white-space:nowrap" class="ft441">(ii) in respect of other taxes, for taxable </p> <p style="position:absolute;top:233px;left:58px;white-space:nowrap" class="ft443">years beginning on or after the first day of <br/>January next following the date on which <br/>the Convention enters into force; and <br/>b) in the case of Sweden </p> <p style="position:absolute;top:300px;left:68px;white-space:nowrap" class="ft441">(i) in respect of taxes on income, for in-</p> <p style="position:absolute;top:317px;left:58px;white-space:nowrap" class="ft442">come derived on or after the first day of <br/>January next following the date on which <br/>the Convention enters into force; </p> <p style="position:absolute;top:367px;left:68px;white-space:nowrap" class="ft441">(ii) in respect of the State capital tax, for </p> <p style="position:absolute;top:384px;left:58px;white-space:nowrap" class="ft442">tax which is assessed in or after the second <br/>calendar year following that in which the </p> <p style="position:absolute;top:417px;left:59px;white-space:nowrap" class="ft441">Convention enters into force; </p> <p style="position:absolute;top:434px;left:68px;white-space:nowrap" class="ft441">(iii) in respect of the excise tax imposed </p> <p style="position:absolute;top:451px;left:59px;white-space:nowrap" class="ft442">on insurance premiums paid to foreign in-<br/>surers, for premiums paid on or after the <br/>first day of January next following the date </p> <p style="position:absolute;top:501px;left:58px;white-space:nowrap" class="ft441">on which the Convention enters into force. </p> <p style="position:absolute;top:552px;left:59px;white-space:nowrap" class="ft441">3. Upon the coming into effect. of this </p> <p style="position:absolute;top:569px;left:47px;white-space:nowrap" class="ft442">Convention, the Convention and accompa-<br/>nying Protocol between the Government of <br/>the United States of America and the King-<br/>dom of Sweden for the avoidance of double <br/>taxation and the establishment of rules of <br/>reciprocal administrative assistance in the <br/>case of income and other taxes, signed at <br/>Washington on March 23, 1939, as modified <br/>by a Supplementary Convention signed at <br/>Stockholm on October 22, 1963, shall termi-<br/>nate. The provisions of the 1939 Convention, <br/>as modified, shall cease to have effect with <br/>respect to the United States and Sweden from <br/>the date on which the corresponding pro-<br/>visions of this Convention shall, for the first <br/>time, have effect according to the provisions </p> </div> <div id="page45-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:71px;left:68px;white-space:nowrap" class="ft454">of paragraph 2 of this Article. With regard to <br/>the Swedish State capital tax, the 1939 Con-<br/>vention shall be applied for the last time for <br/>tax assessed the first year after the year in <br/>which this Convention enters into force. </p> <p style="position:absolute;top:189px;left:68px;white-space:nowrap" class="ft451"><b>Article 30 </b></p> <p style="position:absolute;top:222px;left:68px;white-space:nowrap" class="ft452"><i>Termination </i></p> <p style="position:absolute;top:255px;left:80px;white-space:nowrap" class="ft450">This Convention shall remain in force until </p> <p style="position:absolute;top:272px;left:68px;white-space:nowrap" class="ft454">terminated by a Contracting State. Either <br/>Contracting State may terminate the Con-</p> <p style="position:absolute;top:306px;left:68px;white-space:nowrap" class="ft454">vention at any time after 5 years from the <br/>date on which the Convention enters into <br/>force, provided that at least 6 months prior <br/>notice of termination has been given through </p> <p style="position:absolute;top:373px;left:68px;white-space:nowrap" class="ft454">diplomatic channels. In such event, the <br/>Convention shall cease to have effect </p> <p style="position:absolute;top:406px;left:80px;white-space:nowrap" class="ft450">a) in the case of the United States </p> <p style="position:absolute;top:423px;left:89px;white-space:nowrap" class="ft450">(i) in respect of taxes withheld at source, </p> <p style="position:absolute;top:440px;left:80px;white-space:nowrap" class="ft450">for amounts paid or credited on or after </p> <p style="position:absolute;top:456px;left:80px;white-space:nowrap" class="ft454">the first day of January next following the <br/>expiration of the 6 months period; </p> <p style="position:absolute;top:506px;left:77px;white-space:nowrap" class="ft450">(ii) in respect of other taxes, for taxable </p> <p style="position:absolute;top:523px;left:68px;white-space:nowrap" class="ft454">years beginning on or after the first day of <br/>January next following the expiration of the </p> <p style="position:absolute;top:557px;left:68px;white-space:nowrap" class="ft450">6 months period; and </p> <p style="position:absolute;top:573px;left:80px;white-space:nowrap" class="ft450">b) in the case of Sweden </p> <p style="position:absolute;top:590px;left:90px;white-space:nowrap" class="ft450">(i) in respect of taxes on income, for in-</p> <p style="position:absolute;top:607px;left:80px;white-space:nowrap" class="ft454">come derived on or after the first day of <br/>January next following the expiration of <br/>the 6 months period; </p> <p style="position:absolute;top:657px;left:90px;white-space:nowrap" class="ft450">(ii) in respect of the State capital tax, for </p> <p style="position:absolute;top:674px;left:80px;white-space:nowrap" class="ft454">tax which is assessed in or after the second <br/>calendar year following the expiration of <br/>the 6 months period; </p> <p style="position:absolute;top:724px;left:90px;white-space:nowrap" class="ft450">(iii) in respect of the excise tax imposed </p> <p style="position:absolute;top:741px;left:80px;white-space:nowrap" class="ft454">on insurance premiums paid to foreign in-<br/>surers, for premiums paid on or after the <br/>first day of January next following the <br/>expiration of the 6 months period. </p> <p style="position:absolute;top:838px;left:582px;white-space:nowrap" class="ft450">6125 </p> <p style="position:absolute;top:37px;left:509px;white-space:nowrap" class="ft453"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:70px;left:343px;white-space:nowrap" class="ft454">Betr�ffande den svenska f�rm�genhetsskatten <br/>skall 1939 �rs avtal till�mpas sista g�ngen p� <br/>skatt som p�f�rs det f�rsta �ret som f�ljer p� <br/>det under vilket avtalet tr�der i kraft. </p> <p style="position:absolute;top:188px;left:344px;white-space:nowrap" class="ft451"><b>Artikel 30 </b></p> <p style="position:absolute;top:222px;left:345px;white-space:nowrap" class="ft452"><i>Upph�rande </i></p> <p style="position:absolute;top:255px;left:355px;white-space:nowrap" class="ft450">Detta avtal f�rblir i kraft tills det upps�gs </p> <p style="position:absolute;top:272px;left:343px;white-space:nowrap" class="ft454">av en avtalsslutande stat. Endera avtalsslutan-<br/>de staten kan s�ga upp avtalet n�r som helst <br/>efter fem �r r�knat fr�n den dag d� avtalet <br/>tr�der i kraft, under f�ruts�ttning att med-<br/>delande om upps�gningen l�mnats p� diplo-<br/>matisk v�g minst sex m�nader i f�rv�g. I <br/>h�ndelse av s�dan upps�gning upph�r avtalet <br/>att g�lla </p> <p style="position:absolute;top:406px;left:355px;white-space:nowrap" class="ft450">a) i F�renta Staterna </p> <p style="position:absolute;top:423px;left:366px;white-space:nowrap" class="ft450">1) betr�ffande skatter som inneh�lls vid </p> <p style="position:absolute;top:440px;left:355px;white-space:nowrap" class="ft454">k�llan, p� belopp som betalas eller till-<br/>godof�rs den 1 januari som f�ljer n�rmast <br/>efter utg�ngen av sexm�nadersperioden <br/>eller senare; </p> <p style="position:absolute;top:507px;left:365px;white-space:nowrap" class="ft450">2) betr�ffande andra skatter, i fr�ga om </p> <p style="position:absolute;top:523px;left:355px;white-space:nowrap" class="ft454">beskattnings�r som b�rjar den 1 januari <br/>som f�ljer n�rmast efter utg�ngen av sex-<br/>m�nadersperioden eller senare; och <br/>b) i Sverige </p> <p style="position:absolute;top:590px;left:366px;white-space:nowrap" class="ft450">1) betr�ffande skatter p� inkomst, p� in-</p> <p style="position:absolute;top:607px;left:355px;white-space:nowrap" class="ft454">komst som f�rv�rvas den 1 januari som <br/>f�ljer n�rmast efter utg�ngen av sexm�na-<br/>dersperioden eller senare; </p> <p style="position:absolute;top:658px;left:365px;white-space:nowrap" class="ft450">2) betr�ffande f�rm�genhetsskatten, skatt </p> <p style="position:absolute;top:674px;left:356px;white-space:nowrap" class="ft454">som p�f�rs det andra kalender�ret som <br/>f�ljer efter utg�ngen av sexm�nadersperio-<br/>den eller senare; </p> <p style="position:absolute;top:725px;left:365px;white-space:nowrap" class="ft450">3) betr�ffande skatten p� vissa premiebe-</p> <p style="position:absolute;top:741px;left:356px;white-space:nowrap" class="ft454">talningar som betalas till utl�ndska f�r-<br/>s�kringsgivare, p� premiebetalningar som <br/>g�rs den 1 januari som f�ljer n�rmast efter <br/>utg�ngen av sexm�nadersperioden eller <br/>senare. </p> </div> <div id="page46-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:39px;left:38px;white-space:nowrap" class="ft460"><b>SPS 1994:1617 </b></p> <p style="position:absolute;top:74px;left:329px;white-space:nowrap" class="ft461">Till bekr�ftelse h�rav har undertecknade, </p> <p style="position:absolute;top:90px;left:317px;white-space:nowrap" class="ft464">d�rtill vederb�rligen bemyndigade av respek-<br/>tive regering, undertecknat avtalet. </p> <p style="position:absolute;top:159px;left:330px;white-space:nowrap" class="ft461">Som skedde i Stockholm den 1 september </p> <p style="position:absolute;top:175px;left:320px;white-space:nowrap" class="ft461">1994 i tv� exemplar p� engelska spr�ket. </p> <p style="position:absolute;top:226px;left:318px;white-space:nowrap" class="ft464">F�R KONUNGARIKET <br/>SVERIGES REGERING </p> <p style="position:absolute;top:277px;left:318px;white-space:nowrap" class="ft462"><i><b>Bo Lundgren </b></i></p> <p style="position:absolute;top:310px;left:318px;white-space:nowrap" class="ft465">F�R AMERIKAS F�RENTA <br/>STATERS REGERING </p> <p style="position:absolute;top:361px;left:319px;white-space:nowrap" class="ft462"><i><b>Thomas L. Siebert </b></i></p> <p style="position:absolute;top:419px;left:491px;white-space:nowrap" class="ft461">(�vers�ttning) </p> <p style="position:absolute;top:486px;left:319px;white-space:nowrap" class="ft464">Jag har �ran att h�nvisa till det denna dag <br/>undertecknade avtalet mellan Sveriges rege-</p> <p style="position:absolute;top:519px;left:319px;white-space:nowrap" class="ft464">ring och Amerikas F�renta Staters regering <br/>f�r undvikande av dubbelbeskattning och <br/>f�rhindrande av skatteflykt betr�ffande in-<br/>komstskatter, samt att p� uppdrag av Ameri-<br/>kas F�renta Staters regering bekr�fta f�ljande <br/>�verenskommelser som tr�ffats mellan v�ra <br/>b�da regeringar. </p> <p style="position:absolute;top:654px;left:332px;white-space:nowrap" class="ft461">1. Scandinavian Airlines System (SAS) �r </p> <p style="position:absolute;top:671px;left:320px;white-space:nowrap" class="ft464">ett konsortium i den betydelse detta uttryck <br/>har i artikel 8 och dess del�gare utg�rs av <br/>Det Danske Luftfartsselskab A/S (DDL), Det </p> <p style="position:absolute;top:721px;left:320px;white-space:nowrap" class="ft464">Norske Luftfartsselkap A/S (DNL) samt AB <br/>Aerotransport (ABA). F�r att undvika de </p> <p style="position:absolute;top:755px;left:320px;white-space:nowrap" class="ft464">problem som �r f�renade med bedrivandet av <br/>verksamhet i F�renta Staterna genom ett <br/>konsortium, bildade del�garna i konsortiet �r </p> <p style="position:absolute;top:805px;left:321px;white-space:nowrap" class="ft461">1946 ett bolag i New York, Scandinavian </p> <p style="position:absolute;top:841px;left:39px;white-space:nowrap" class="ft461">6126 </p> <p style="position:absolute;top:486px;left:41px;white-space:nowrap" class="ft464">I have the honor to refer to the Convention <br/>between the Government of the United States <br/>of America and the Government of Sweden <br/>for the Avoidance of Double Taxation and <br/>the Prevention of Fiscal Evasion with Re-</p> <p style="position:absolute;top:569px;left:42px;white-space:nowrap" class="ft464">spect to Taxes on Income, which was signed <br/>today, and to confirm, on behalf of the <br/>Government of the United States of America, <br/>the following understandings reached bet-<br/>ween our two Governments. </p> <p style="position:absolute;top:654px;left:55px;white-space:nowrap" class="ft461">1. Scandinavian Airlines System (SAS) is </p> <p style="position:absolute;top:671px;left:42px;white-space:nowrap" class="ft464">a consortium within the meaning of Article 8 <br/>(Shipping and Air Transport), its participa-<br/>ting members being Det Danske Luftfartssel-<br/>skab A/S (DDL), Det Norske Luftfarts-<br/>selskap A/S (DNL), and AB Aerotransport <br/>(ABA). In order to avoid the problems in-</p> <p style="position:absolute;top:772px;left:42px;white-space:nowrap" class="ft464">herent in operating in the United States <br/>through a consortium, the members of the <br/>consortium in 1946 established a New York </p> <p style="position:absolute;top:73px;left:51px;white-space:nowrap" class="ft461">IN WITNESS WHEREOF, the undersig-</p> <p style="position:absolute;top:90px;left:39px;white-space:nowrap" class="ft464">ned, being duly authorized by their respec-<br/>tive governments, have signed the Conven-<br/>tion. </p> <p style="position:absolute;top:158px;left:51px;white-space:nowrap" class="ft461">DONE at Stockholm, in duplicate, in the </p> <p style="position:absolute;top:175px;left:39px;white-space:nowrap" class="ft464">English language, this first day of Septem-<br/>ber, 1994. </p> <p style="position:absolute;top:226px;left:40px;white-space:nowrap" class="ft464">FOR THE GOVERNMENT <br/>OF SWEDEN </p> <p style="position:absolute;top:277px;left:39px;white-space:nowrap" class="ft463"><i>Bo Lundgren </i></p> <p style="position:absolute;top:310px;left:40px;white-space:nowrap" class="ft465">FOR THE GOVERNMENT <br/>OF THE UNITED STATES OF AMERICA </p> <p style="position:absolute;top:362px;left:40px;white-space:nowrap" class="ft463"><i>Thomas L. Siebert </i></p> <p style="position:absolute;top:402px;left:41px;white-space:nowrap" class="ft461">SKRIFTV XLING </p> <p style="position:absolute;top:402px;left:99px;white-space:nowrap" class="ft461">�</p> </div> <div id="page47-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:42px;left:510px;white-space:nowrap" class="ft470"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:844px;left:581px;white-space:nowrap" class="ft471">6127 </p> <p style="position:absolute;top:76px;left:69px;white-space:nowrap" class="ft471">corporation, Scandinavian Airlines of North </p> <p style="position:absolute;top:92px;left:69px;white-space:nowrap" class="ft472">America Inc. (SANA Inc.) - originally <br/>under the name Scandinavian Airlines Sys-<br/>tem, Inc. to act on their behalf in the United <br/>States pursuant to an agency agreement dated <br/>September 18, 1946. A similar agreement <br/>was entered into by SAS directly and SANA <br/>Inc. on March 14, 1951 and revised on <br/>August 4, 1970. </p> <p style="position:absolute;top:228px;left:81px;white-space:nowrap" class="ft471">Pursuant to the agency agreement, SANA </p> <p style="position:absolute;top:245px;left:70px;white-space:nowrap" class="ft472">Inc. is authorized to perform only such <br/>functions as SAS assigns to it, all in connec-<br/>tion with international air traffic. Under that <br/>agreement, all revenues collected by SANA <br/>Inc. are automatically credited to SAS. <br/>Operating expenses incurred by SANA Inc. </p> <p style="position:absolute;top:345px;left:70px;white-space:nowrap" class="ft472">are debited to SAS in accordance with the <br/>terms of the agency agreement. SAS is <br/>obligated under the terms of the agency <br/>agreement to reimburse SANA Inc. for all of <br/>its expenses irrespective of the revenues of <br/>SANA Inc. SANA Inc. does not perform any <br/>functions except those connected with or </p> <p style="position:absolute;top:462px;left:70px;white-space:nowrap" class="ft472">incidental to the business of SAS as an <br/>operator of aircraft in international traffic. </p> <p style="position:absolute;top:498px;left:82px;white-space:nowrap" class="ft471">In view of the special nature of the SAS </p> <p style="position:absolute;top:514px;left:70px;white-space:nowrap" class="ft472">consortium and in view of the agency agree-<br/>ment as described above, the United States </p> <p style="position:absolute;top:548px;left:70px;white-space:nowrap" class="ft472">for purposes of Article 8 (Shipping and Air <br/>Transport) of the Convention signed today <br/>shall treat all of the income earned by SANA <br/>Inc. which is derived from the operation in </p> <p style="position:absolute;top:615px;left:71px;white-space:nowrap" class="ft472">international traffic of aircraft as the income <br/>of the SAS consortium. </p> <p style="position:absolute;top:649px;left:82px;white-space:nowrap" class="ft471">2. It is understood that the reference in </p> <p style="position:absolute;top:665px;left:70px;white-space:nowrap" class="ft472">paragraph 2 of Article 19 (Pensions and <br/>Annuities) to legislation similar to the social <br/>security legislation of a Contracting State is <br/>intended, in the case of the United States, to </p> <p style="position:absolute;top:732px;left:69px;white-space:nowrap" class="ft471">refer to tier 1 Railroad Retirement benefits. </p> <p style="position:absolute;top:750px;left:82px;white-space:nowrap" class="ft471">If this is in accordance with your under-</p> <p style="position:absolute;top:766px;left:69px;white-space:nowrap" class="ft472">standing, I would appreciate an acknowledg-<br/>ment from you to that effect. </p> <p style="position:absolute;top:75px;left:347px;white-space:nowrap" class="ft472">Airlines of North America Inc. (SANA Inc.) <br/>- ursprungligen ben�mnt Scandinavian <br/>Airlines System, Inc.- f�r att p� deras <br/>v�gnar bedriva verksamhet i F�renta Staterna </p> <p style="position:absolute;top:142px;left:347px;white-space:nowrap" class="ft472">enligt ett agenturavtal daterat den 18 septem-<br/>ber 1946. Ett liknande avtal ingicks direkt <br/>mellan SAS och SANA Inc. den 14 mars </p> <p style="position:absolute;top:193px;left:348px;white-space:nowrap" class="ft471">1951 och reviderades den 4 augusti 1970. </p> <p style="position:absolute;top:228px;left:359px;white-space:nowrap" class="ft471">Enligt agenturavtalet �r SANA Inc. be-</p> <p style="position:absolute;top:245px;left:346px;white-space:nowrap" class="ft472">h�rigt att fullg�ra endast s�dana uppgifter <br/>som SAS tilldelar SANA Inc., vilka alla har <br/>samband med internationell luftfart. Enligt <br/>detta avtal krediteras SAS automatiskt alla <br/>int�kter som uppb�rs av SANA Inc. SAS <br/>debiteras f�r driftskostnaderna f�r den av <br/>SANA Inc. bedrivna verksamheten i enlighet <br/>med villkoren i agenturavtalet. Det �ligger <br/>SAS enligt villkoren i agenturavtalet att <br/>ers�tta SANA Inc. f�r alla kostnader oavsett <br/>vilka int�kter som SANA Inc. har. SANA <br/>Inc. bedriver ingen annan verksamhet �n <br/>s�dan som sammanh�nger med eller f�ran-<br/>leds av den verksamhet som SAS bedriver <br/>med luftfartyg i internationell trafik. </p> <p style="position:absolute;top:498px;left:358px;white-space:nowrap" class="ft471">Med h�nsyn till SAS-konsortiets speciella </p> <p style="position:absolute;top:515px;left:346px;white-space:nowrap" class="ft472">beskaffenhet och med h�nsyn till det ovan <br/>beskrivna agenturavtalet, kommer F�renta <br/>Staterna vid till�mpningen av artikel 8 i det <br/>denna dag undertecknade avtalet att behandla <br/>all inkomst som SANA Inc. f�rv�rvar genom <br/>anv�ndningen av luftfartyg i internationell <br/>trafik som inkomst f�rv�rvad av SAS-konsor-<br/>tiet. </p> <p style="position:absolute;top:649px;left:358px;white-space:nowrap" class="ft471">2. Det f�ruts�tts att med h�nvisningen i </p> <p style="position:absolute;top:666px;left:346px;white-space:nowrap" class="ft472">artikel 19 punkt 2 till lagstiftning liknande <br/>socialf�rs�kringslagstiftningen i en avtalsslu-<br/>tande stat avses, betr�ffande F�renta Stater-<br/>na, &#34;tier 1 Railroad Retirement benefits&#34;. </p> <p style="position:absolute;top:750px;left:358px;white-space:nowrap" class="ft471">Om detta �r i �verensst�mmelse med Eder </p> <p style="position:absolute;top:767px;left:346px;white-space:nowrap" class="ft472">uppfattning, skulle jag uppskatta en bekr�f-<br/>telse p� detta fr�n Er. </p> </div> <div id="page48-div" style="position:relative;width:642px;height:903px;"> <img width="642" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:842px;left:36px;white-space:nowrap" class="ft480">6128 </p> <p style="position:absolute;top:40px;left:35px;white-space:nowrap" class="ft481"><b>SFS 1994:1617 </b></p> <p style="position:absolute;top:74px;left:311px;white-space:nowrap" class="ft483">Mottag, Ers Excellens, denna f�rnyade <br/>f�rs�kran om min utm�rkta h�gaktning. </p> <p style="position:absolute;top:124px;left:311px;white-space:nowrap" class="ft480">Undertecknat i Stockholm den 1 september </p> <p style="position:absolute;top:141px;left:313px;white-space:nowrap" class="ft480">1994 </p> <p style="position:absolute;top:175px;left:311px;white-space:nowrap" class="ft480">F�r utrikesministern </p> <p style="position:absolute;top:208px;left:311px;white-space:nowrap" class="ft482"><i>Mr. Thomas L. Siebert </i></p> <p style="position:absolute;top:225px;left:312px;white-space:nowrap" class="ft483">Utomordentlige och Befullm�ktigade <br/>Ambassad�r f�r Amerikas F�renta Stater </p> <p style="position:absolute;top:292px;left:483px;white-space:nowrap" class="ft480">(�vers�ttning) </p> <p style="position:absolute;top:360px;left:311px;white-space:nowrap" class="ft483">Jag har �ran att bekr�fta mottagandet av Ert <br/>brev daterat den 1 september 1994 som lyder <br/>enligt f�ljande: </p> <p style="position:absolute;top:410px;left:324px;white-space:nowrap" class="ft480">&#34;Jag har �ran f�rs�kran om min </p> <p style="position:absolute;top:427px;left:311px;white-space:nowrap" class="ft480">utm�rkta h�gaktning.&#34; </p> <p style="position:absolute;top:444px;left:323px;white-space:nowrap" class="ft480">Jag har �ran att bekr�fta, p� den svenska </p> <p style="position:absolute;top:461px;left:312px;white-space:nowrap" class="ft483">regeringens v�gnar, att den av Er f�reslagna <br/>behandlingen av Scandinavian Airlines of <br/>North America Inc. och &#34;tier 1 Railroad <br/>Retirement benefits&#34;, �r i �verensst�mmelse <br/>med v�r uppfattning. </p> <p style="position:absolute;top:562px;left:311px;white-space:nowrap" class="ft483">Mottag, Ers Excellens, denna f�rnyade <br/>f�rs�kran om min utm�rkta h�gaktning. </p> <p style="position:absolute;top:612px;left:312px;white-space:nowrap" class="ft480">Undertecknat i Stockholm den 1 september </p> <p style="position:absolute;top:629px;left:313px;white-space:nowrap" class="ft480">1994 </p> <p style="position:absolute;top:663px;left:311px;white-space:nowrap" class="ft482"><i>Bo Lundgren </i></p> <p style="position:absolute;top:360px;left:35px;white-space:nowrap" class="ft483">I have the honor to acknowledge the receipt <br/>of your letter of 1 September, 1994 which <br/>reads as follows: </p> <p style="position:absolute;top:411px;left:48px;white-space:nowrap" class="ft480">&#34;I have the honor - assurances of my </p> <p style="position:absolute;top:428px;left:35px;white-space:nowrap" class="ft480">highest consideration.&#34; </p> <p style="position:absolute;top:445px;left:47px;white-space:nowrap" class="ft480">I have the honor to confirm, on behalf of </p> <p style="position:absolute;top:461px;left:35px;white-space:nowrap" class="ft483">the Government of Sweden, that the treat-<br/>ment of Scandinavian Airlines of North <br/>America Inc. and of tier 1 Railroad Retire-<br/>ment benefits as specified by you, is in <br/>accordance with our understanding. </p> <p style="position:absolute;top:562px;left:36px;white-space:nowrap" class="ft483">Accept, Excellency, the renewed assurances <br/>of my highest consideration. </p> <p style="position:absolute;top:622px;left:36px;white-space:nowrap" class="ft480">Dated at Stockholm, 1 September, 1994 </p> <p style="position:absolute;top:672px;left:36px;white-space:nowrap" class="ft482"><i>Bo Lundgren </i></p> <p style="position:absolute;top:74px;left:35px;white-space:nowrap" class="ft483">Accept, Excellency, the renewed assurances <br/>of my highest consideration. </p> <p style="position:absolute;top:124px;left:36px;white-space:nowrap" class="ft480">Dated at Stockholm, 1 September, 1994 </p> <p style="position:absolute;top:175px;left:36px;white-space:nowrap" class="ft480">For the Secretary of State: </p> <p style="position:absolute;top:209px;left:35px;white-space:nowrap" class="ft482"><i>Mr. Thomas L. Siebert </i></p> <p style="position:absolute;top:225px;left:36px;white-space:nowrap" class="ft483">Ambassador Extraordinary and <br/>Plenipotentiary of the United <br/>States of America </p> </div> </div>
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Lag
om dubbelbeskattningsavtal mellan Sverige och
Amerikas F�renta Stater;

SFS 1994:1617
Utkom fr�n trycket
den 28 december 1994

utf�rdad den 15 december 1994.

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 Amerikas
F�renta Stater undertecknade den 1 september 1994 skall tillsammans
med den skriftv�xling som �r fogad till avtalet och som utg�r en del av
detta, g�lla som lag h�r i landet. Avtalets och skriftv�xlingens 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 Amerikas F�renta Stater, skall

s�dan inkomst inte tas med vid taxeringen i Sverige.

4 � �rende, som enligt artikel 19 punkt 4 i avtalet skall avg�ras av
beh�rig myndighet i en avtalsslutande stat, skall p� svensk sida handl�ggas
av Riksskatteverket. �r s�dant �rende av s�rskild betydelse eller annars av
s�dan beskaffenhet att det b�r avg�ras av regeringen, skall dock Riksskat-

teverket med eget yttrande �verl�mna �rendet till Finansdepartementet.

Riksskatteverkets beslut enligt denna paragraf f�r inte �verklagas.

6081

1

Prop. 1994/95:60, bet. 1994/95:SkU3, rskr. 1994/95:38.

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

2. Genom lagen upph�vs f�ljande f�rfattningar;

- kung�relsen (1965:38) om till�mpning av avtal den 23 mars 1939

mellan Sverige och Amerikas F�renta Stater f�r undvikande av dubbelbe-
skattning och fastst�llande av best�mmelser ang�ende �msesidig hand-
r�ckning betr�ffande inkomst- och andra skatter,

- kung�relsen (1965:40) om uttagande i vissa fall av ogulden skatt p�

utdelning fr�n f�retag i Amerikas F�renta Stater.

P� regeringens v�gnar

INGVAR CARLSSON

JAN NYGREN
(Finansdepartementet)

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SFS 1994:1617

6082

Bilaga

(�vers�ttning)

AVTAL MELLAN SVERIGES REGERING
OCH AMERIKAS F�RENTA STATERS
REGERING F�R UNDVIKANDE AV
DUBBELBESKATTNING OCH
F�RHINDRANDE AV SKATTEFLYKT
BETR�FFANDE SKATTER P� INKOMST

Sveriges regering och Amerikas F�renta

Staters regering som �nskar ing� ett avtal f�r
undvikande av dubbelbeskattning och f�r-
hindrande av skatteflykt betr�ffande skatter

p� inkomst, har kommit �verens om f�ljan-
de:

Artikel 1

Personer p� vilka avtalet till�mpas

1. Om inte annat anges i detta avtal, till-

l�mpas avtalet p� personer som har hemvist
i en avtalsslutande stat eller i b�da avtalsslut-
ande staterna.

2. Avtalet begr�nsar inte p� n�got s�tt

s�dant undantag fr�n beskattning, s�dan
skattebefrielse, s�dant avdrag vid beskatt-
ning, s�dan avr�kning av skatt eller s�dan
annan skatteneds�ttning som nu medges eller
senare kommer att medges

a) enligt lagstiftningen i endera avtalsslut-

ande staten; eller

b) enligt annan �verenskommelse mellan

de avtalsslutande staterna.

3. Utan hinder av best�mmelserna i punkt

2 b) skall f�ljande g�lla:

CONVENTION BETWEEN THE
GOVERNMENT OF SWEDEN AND THE
GOVERNMENT OF THE UNITED
STATES OF AMERICA FOR THE
AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF FISCAL
EVASION WITH RESPECT TO TAXES
ON INCOME

The Government of Sweden and the

Government of the United States of America,
desiring to conclude a convention for the
avoidance of double taxation and the preven-
tion of fiscal evasion with respect to taxes on
income, have agreed as follows:

Article 1

Personal scope

1. This Convention shall apply to persons

who are residents of one or both of the
Contracting States, except as otherwise
provided in the Convention.

2. The Convention shall not restrict in any

manner any exclusion, exemption, deduction,
credit, or other allowance now or hereafter
accorded

a) by the laws of either Contracting State;

or

b) by any other agreement between the

Contracting States.

3. Notwithstanding the provisions of para-

graph 2 b):

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a) Notwithstanding any other agreement to

which the Contracting States may be parties,
a dispute concerning whether a measure is
within the scope of this Convention shall be
considered only by the competent authorities
of the Contracting States, as defined in
subparagraph 1 e) of Article 3 (General
Definitions) of this Convention, and the

procedures under this Convention exclusively
shall apply to the dispute.

b) Unless the competent authorities deter-

mine that a taxation measure is not within
the scope of this Convention, the nondiscri-
mination obligations of this Convention
exclusively shall apply with respect to that
measure, except for such national treatment
or most-favored-nation obligations as may
apply to trade in goods under the General

Agreement on Tariffs and Trade. No national
treatment or most-favored-nation obligation
under any other agreement shall apply with
respect to that measure.

c) For the purpose of this paragraph, a

"measure" is a law, regulation, rule, pro-

cedure, decision, administrative action, or
any other form of measure.

4. Notwithstanding any provision of the

Convention except paragraph 5, the United
States may tax its residents [as determined
under Article 4 (Residence)], and by reason
of citizenship may tax its citizens, as if the
Convention had not come into effect. For
this purpose, the term "citizen" shall include
a former citizen whose loss of citizenship
had as one if its principal purposes the avoi-

dance of tax, but only for a period of 10
years following such loss.

5. The provisions of paragraph 4 shall not

affect

SFS 1994:1617

a) Utan hinder av annat avtal som de

avtalsslutande staterna ing�tt, skall en tvist
om huruvida en �tg�rd skall anses falla inom
ramen f�r detta avtals till�mpningsomr�de
avg�ras endast av de beh�riga myndigheterna
i de avtalsslutande staterna, som anges i

punkt 1 e) i artikel 3 i detta avtal, och de

f�rfaranden som f�reskrivs i detta avtal skall
uteslutande anv�ndas avseende denna tvist.

b) S�vida inte de beh�riga myndigheterna

kommer �verens om att en beskattnings�t-
g�rd inte skall anses falla inom ramen f�r
detta avtals till�mpningsomr�de, skall �tagan-
dena som avser f�rbud mot diskriminering i
detta avtal till�mpas p� s�dan �tg�rd, utom
s�vitt avser s�dan f�rpliktelse till nationell
likabehandling eller mest-gynnad-nations-

behandling som g�ller f�r varuhandeln enligt
GATT. Inga f�rpliktelser till nationell lika-
behandling eller mest-gynnad-nations-be-
handling enligt n�got annat avtal skall till�m-
pas s�vitt avser s�dan �tg�rd.

c) Med uttrycket "�tg�rd" f�rst�s i denna

punkt lagstiftning, f�reskrift, regel, f�rfaran-
de, beslut, administrativ handling eller varje

annan form av �tg�rd.

4. Utan hinder av best�mmelserna i av-

talet, utom punkt 5, f�r F�renta Staterna
beskatta person som enligt artikel 4 har
hemvist d�r och, p� grund av medborgar-
skap, person som �r medborgare i Amerikas
F�renta Stater, som om avtalet inte hade
g�llt. Vid till�mpningen av denna best�mmel-
se omfattar uttrycket "medborgare" �ven
tidigare medborgare som avsagt sig med-
borgarskapet och ett av de huvudsakliga
syftena var att undvika skatt, men endast
under en tid av tio �r r�knat fr�n f�rlusten av
medborgarskapet.

5. Best�mmelserna i punkt 4 p�verkar inte

6083

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a) the benefits conferred by the United

States under paragraph 2 of Article 9 (Asso-
ciated enterprises), under paragraph 2 of
Article 19 (Pensions and annuities), and
under Articles 23 (Relief from double taxa-
tion), 24 (Non-discrimination) and 25 (Mutu-
al agreement procedure); and

b) the benefits conferred by the United

States under Articles 20 (Government servi-
ce), 21 (Students and trainees) and 28 (Di-
plomatic agents and consular officers) upon
individuals who are neither citizens of, nor
have immigrant status in, the United States.

Article 2

Taxes covered

1. The existing taxes to which this Con-

vention shall apply are

a) in the United States: the Federal income

taxes imposed by the Internal Revenue Code
(but excluding the accumulated earnings tax,
the personal holding company tax, and social

security taxes), and the excise taxes imposed
on insurance premiums paid to foreign in-
surers and with respect to private founda-

tions. The Convention shall, however, apply
to the excise taxes imposed on insurance
premiums paid to foreign insurers only to the
extent that the risks covered by such pre-
miums are not reinsured with a person not
entitled to the benefits of this or any other
convention which exempts these taxes; and

b) in Sweden:

(i) the State income tax, including the

sailor's tax and the coupon tax;

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

dents;

6084

SFS 1994:1617

a) de f�rm�ner som F�renta Staterna med-

ger enligt artikel 9 punkt 2, artikel 19 punkt
2 och enligt artiklarna 23, 24 och 25; samt

b) de f�rm�ner som F�renta Staterna enligt

artiklarna 20, 21 och 28 medger fysiska
personer som varken �r medborgare eller har
immigrantstatus i F�renta Staterna.

Artikel 2

Skatter som omfattas av avtalet

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

vilka avtalet till�mpas �r:

a) i F�renta Staterna
de federala inkomstskatterna som utg�r

enligt "Internal Revenue Code" [med undan-
tag f�r skatten p� uppsamlade vinstmedel
("the accumulated earnings tax"), skatten p�

icke utdelade vinstmedel i f�rvaltningsbolag
("the personal holding company tax"), och
socialf�rs�kringsskatter ("social security
taxes")] samt punktskatterna p� f�rs�krings-
premier som betalas till utl�ndsk f�rs�krings-
givare och p� privata stiftelser. Avtalet
till�mpas dock i fr�ga om punktskatterna p�

f�rs�kringspremier som betalas till utl�ndska
f�rs�kringsgivare endast i den m�n de risker
som t�cks av premierna inte �terf�rs�kras
hos person som inte �r ber�ttigad till de

f�rm�ner som medges enligt detta avtal eller
annat avtal som undantar dessa skatter, samt

b) i Sverige

1) den statliga inkomstskatten, sj�mans-

skatten och kupongskatten d�ri inbegripna;

2) den s�rskilda inkomstskatten p�

utomlands bosatta;

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6085

SFS 1994:1617

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

dent entertainers and artistes;

(iv) the communal income tax;
(v) for the purpose of paragraph 3 of this

Article, the State capital tax; and

(vi) the excise tax imposed on insurance

premiums paid to foreign insurers.

2. The Convention shall apply also to any

identical or substantially similar taxes which
are imposed after the date of signature of the
Convention in addition to, or in place of, the
taxes referred to above. The competent
authorities of the Contracting States shall
notify each other of any significant changes

which have been made in their respective
taxation laws and of any officially published
material of substantial significance concern-

ing the application of the Convention, in-
cluding explanations, regulations, rulings, or

judicial decisions.

3. The following persons shall be subject

to the Swedish State capital tax only in
respect of real property situated in Sweden
and movable property attributable to a per-
manent establishment of such person in

Sweden or to a fixed base available to such

person in Sweden for the purpose of per-

forming independent personal service;

a) a resident of the United States, as deter-

mined under Article 4 (Residence), who is a
citizen of the United States but not a citizen
of Sweden;

b) a resident of the United States, as deter-

mined under Article 4, whether or not a

citizen of the United States, who has been
such a resident for three successive years
prior to the first taxable year for which the
provisions of the Convention have effect, and
for each taxable year thereafter;

3) den s�rskilda inkomstskatten p�

utomlands bosatta artister m.fl.;

4) den kommunala inkomstskatten;
5) vid till�mpningen av punkt 3 i denna

artikel, den statliga f�rm�genhetsskatten;
och

6) skatten p� vissa premiebetalningar som

betalas till utl�ndska f�rs�kringsgivare.

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

samma eller i huvudsak likartat slag som
efter undertecknandet av avtalet p�f�rs vid
sidan av eller i st�llet f�r de ovan angivna
skatterna. De beh�riga myndigheterna i de
avtalsslutande staterna skall meddela varan-
dra de v�sentliga �ndringar som vidtagits i
respektive skattelagstiftning och om officiellt

publicerat material av v�sentlig betydelse f�r

avtalets till�mpning, d�ri inbegripet f�rkla-
ringar, f�reskrifter, domstolsutslag och andra
r�ttsliga avg�randen.

3. Den svenska statliga f�rm�genhetsskat-

ten skall betr�ffande f�ljande personer utg�
endast i fr�ga om fast egendom bel�gen i
Sverige och l�s egendom h�nf�rlig till fast
driftst�lle som s�dan person har i Sverige
eller till en stadigvarande anordning som st�r
till s�dan persons f�rfogande i Sverige f�r
sj�lvst�ndig yrkesut�vning:

a) person med hemvist i F�renta Staterna

(i enlighet med artikel 4) som �r medborgare
i F�renta Staterna utan att samtidigt vara
medborgare i Sverige;

b) person med hemvist i F�renta Staterna

(i enlighet med artikel 4) som - antingen

han �r medborgare i F�renta Staterna eller

inte - har haft hemvist i F�renta Staterna

under tre p� varandra n�rmast f�ljande �r

f�re det f�rsta beskattnings�r under vilket

best�mmelserna i avtalet skall till�mpas, och
under varje beskattnings�r d�refter;

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6086

c) medborgare i F�renta Staterna, som inte

�r medborgare i Sverige, som tillf�lligt vistas
i Sverige under en period som inte �verstiger
tv� �r, och som har, eller omedelbart f�re
vistelsen hade hemvist i F�renta Staterna
(i enlighet med Artide 4);

d) d�dsboet efter s�dan person som anges

i a, b eller c; eller

e) bolag med hemvist i F�renta Staterna (i

enlighet med artikel 4).

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) "person" inbegriper fysisk person,

d�dsbo, "trust", handelsbolag, bolag och
annan personsammanslutning;

b) "bolag" �syftar den som vid beskatt-

ningen behandlas som juridisk person;

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

"f�retag i den andra avtalsslutande staten"

�syftar f�retag som bedrivs av person med
hemvist i en avtalsslutande stat, respektive
f�retag som bedrivs av person med hemvist
i den andra avtalsslutande staten;

d) "internationell trafik" �syftar transport

med skepp eller luftfartyg utom d� trans-
porten sker uteslutande mellan platser i en
avtalsslutande stat;

e) "beh�rig myndighet" �syftar:

1) i F�renta Staterna, "the Secretary of

the Treasury" eller dennes befullm�ktigade
ombud;

2) i Sverige: finansministern eller dennes

befullm�ktigade ombud eller den myndig-
het �t vilken uppdragits att vara beh�rig

myndighet enligt detta avtal;

SFS 1994:1617

c) a citizen of the United States, who is

not a citizen of Sweden, who temporarily
visits Sweden for a period not exceeding two
years, and who is, or immediately prior to
such visit was, a resident of the United
States, as determined under Article 4;

d) an estate of a person described in sub-

paragraph a), b) or c); or

e) a company that is a resident of the

United States, as determined under Article 4.

Article 3

General definitions

1. For the purposes of this Convention,

unless the context otherwise requires

a) the term "person" includes an individu-

al, an estate, a trust, a partnership, a compa-
ny, and any other body of persons;

b) the term "company" means any entity

which is treated as a body corporate for
income tax purposes;

c) the terms "enterprise of a Contracting

State" and "enterprise of the other Contract-
ing State" mean respectively an enterprise
carried on by a resident of a Contracting

State and an enterprise carried on by a resi-
dent of the other Contracting State;

d) the term "international traffic" means

any transport by a ship or aircraft, except
where such transport is solely between places
within a Contracting State;

e) the term "competent authority" means

(i) in the case of the United States, the

Secretary of the Treasury or his delegate;
and

(ii) in the case of Sweden, the Minister

of Finance, his authorized representative or
the authority which is designated as a
competent authority for the purposes of
this Convention;

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SFS 1994:1617

6087

f) the term "United States" means the

United States of America, but such term (i)

does not include Puerto Rico, the Virgin

Islands, Guam, or other United States pos-
sessions or territories, and (ii) includes (A)

the territorial sea of the United States and
(B) the seabed and subsoil of the submarine
areas adjacent to the territorial sea, over
which the United States of America exercises
sovereign rights, in accordance with interna-
tional law, for the purpose of exploration for
and exploitation of the natural resources of
such areas;

g) the term "Sweden" means the Kingdom

of Sweden and, when used in a geographical
sense, includes the national territory, the
territorial sea as well as other maritime areas
over which Sweden, in accordance with

international law, exercises sovereign rights
or jurisdiction.

2. As regards the application of the Con-

vention by a Contracting State any term not
defined therein shall, unless the context

otherwise requires or the competent authoriti-
es agree to a common meaning pursuant to
the provisions of Article 25 (Mutual agree-

ment procedure), have the meaning which it
has under the laws of that State concerning
the taxes to which the Convention applies.

Article 4

Residence

1. For the purposes of this Convention, the

term "resident of a Contracting State" means
any person who, under the laws of that State,
is liable to tax therein by reason of his domi-
cile, residence, place of management, place
of incorporation, or any other criterion of a
similar nature, provided, however, that

f) "F�renta Staterna" �syftar Amerikas

F�renta Stater, men omfattar inte Puerto
Rico, Jungfru�arna, Guam eller annan be-
sittning eller annat omr�de som tillh�r F�ren-
ta Staterna. Uttrycket omfattar F�renta Sta-
ternas territorialvatten samt havsbottnen och
dennas underlag i de omr�den under vattnet
som gr�nsar till F�renta Staternas territorial-
vatten �ver vilka omr�den Amerikas F�renta
Stater i �verensst�mmelse med folkr�ttens
regler ut�var suver�na r�ttigheter i fr�ga om
utforskning och utnyttjande av omr�denas
naturtillg�ngar;

g) "Sverige" �syftar Konungariket Sverige

och, n�r uttrycket anv�nds i geografisk
bem�rkelse, Sveriges territorium, dess terri-
torialvatten liksom de andra havsomr�den
�ver vilka Sverige - i �verensst�mmelse
med folkr�ttens regler - ut�var suver�na
r�ttigheter eller jurisdiktion.

2. D� en avtalsslutande stat till�mpar detta

avtal anses, s�vida inte sammanhanget f�ran-
leder annat eller de beh�riga myndigheterna
i enlighet med best�mmelserna i artikel 25
tr�ffar �verenskommelse om uttryckets inne-
b�rd, varje uttryck, som inte definierats i
avtalet, ha den betydelse som uttrycket har
enligt den statens lagstiftning i fr�ga om

s�dana skatter p� vilka avtalet till�mpas.

Artikel 4

Hemvist

1. Vid till�mpningen av detta avtal f�rst�s

med uttrycket "person med hemvist i en
avtalsslutande stat" person som enligt lag-
stiftningen i denna stat �r skattskyldig d�r p�
grund av domicil, bos�ttning, plats f�r f�re-
tagsledning, bolagsbildning eller annan lik-

nande omst�ndighet. Uttrycket inbegriper
emellertid

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SFS 1994:1617

a) inte person som �r skattskyldig i denna

stat endast f�r inkomst fr�n k�lla i denna
stat; och

b) handelsbolag, d�dsbo och "trust" endast

till den del dess inkomst �r skattepliktig i
denna stat p� samma s�tt som inkomst som
f�rv�rvas av person med hemvist d�r, anting-
en hos handelsbolaget, d�dsboet eller "trus-
ten" eller hos dess del�gare eller f�rm�nsta-

gare.

En medborgare i F�renta Staterna eller en

utl�nning som har erh�llit tillst�nd enligt lag
att varaktigt uppeh�lla sig i F�renta Staterna,
har hemvist i F�renta Staterna, men endast i
det fall s�dan person uppeh�ller sig under
betydande tid, har en permanent bostad eller
vistas stadigvarande i F�renta Staterna. Om

en s�dan person har hemvist �ven i Sverige
enligt denna punkt, kommer han ocks� att
behandlas som person med hemvist i F�renta
Staterna enligt denna punkt och hans hemvist

skall best�mmas enligt punkt 2.

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

1 fysisk person har hemvist i b�da avtalsslu-

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

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

har en bostad som stadigvarande st�r till hans

f�rfogande; om han har en s�dan bostad i

b�da staterna, anses han ha hemvist i den stat
med vilken hans personliga och ekonomiska
f�rbindelser �r starkast (centrum f�r levnads-

intressena);

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

han har centrum f�r sina levnadsintressen
eller om han inte i n�gondera staten har en
bostad som stadigvarande st�r till hans f�r-

fogande, anses han ha hemvist i den stat d�r

han stadigvarande vistas;

6088

a) this term does not include any person

who is liable to tax in that State in respect
only of income from sources in that State;
and

b) in the case of a partnership, estate, or

trust, this term applies only to the extent that
the income derived by such partnership,
estate, or trust is subject to tax in that State
as the income of a resident, either in its

hands or in the hands of its partners or
beneficiaries.

A United States citizen or an alien lawfully

admitted for permanent residence is a resi-
dent of the United States, but only if such

person has a substantial presence, permanent
home, or habitual abode in the United States.
If such person is also a resident of Sweden
under this paragraph, such person will also
be treated as a United States resident under
this paragraph and such person's status shall
be determined under paragraph 2.

2. Where by reason of the provisions of

paragraph 1 an individual is a resident of
both Contracting States, then his status shall
be determined as follows

a) he shall be deemed to be a resident of

the State in which he has a permanent home
available to him; if he has a permanent home
available to him in both States, he shall be
deemed to be a resident of the State with

which his personal and economic relations
are closer (center of vital interests);

b) if the State in which he has his center of

vital interests cannot be determined, or if he

does not have a permanent home available to
him in either State, he shall be deemed to be

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

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6089

SFS 1994:1617

c) if he has an habitual abode in both

States or in neither of them, he shall be
deemed to be a resident of the State of which

he is a citizen;

d) if he is a citizen of both States or of

neither of them, the competent authorities of
the Contracting States shall settle the ques-
tion by mutual agreement.

3. Where by reason of the provisions of

paragraph 1 a company is a resident of both
Contracting States, then if it is created under
the laws of a Contracting State or a political

subdivision thereof, it shall be deemed to be
a resident only of that State.

4. Where by reason of the provisions of

paragraph 1 a person other than an individual
or a company is a resident of both Contract-
ing States, the competent authorities of the
Contracting States shall settle the question by
mutual agreement.

Article 5

Permanent establishment

1. For the purposes of this Convention, the

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

2. The term "permanent establishment"

includes especially

a) a place of management;
b) a branch;

c) an office;
d) a factory;
e) a workshop; and
f) a mine, an oil or gas well, a quarry or

any other place of extraction of natural
resources.

c) om han stadigvarande vistas i b�da

staterna eller om han inte vistas stadigvaran-
de i n�gon av dem, anses han ha hemvist i

den stat d�r han �r medborgare;

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

eller om han inte �r medborgare i n�gon av
dem, avg�r de beh�riga myndigheterna i de
avtalsslutande staterna fr�gan genom �msesi-
dig �verenskommelse.

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

1 ett bolag har hemvist i b�da avtalsslutande

staterna, anses bolaget i fr�ga, om det bildats
enligt lagstiftningen i en avtalsslutande stat
eller i en av dess politiska underavdelningar,
ha hemvist endast i denna stat.

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

1 annan person �n fysisk person och bolag

har hemvist i b�da avtalsslutande staterna,
avg�r de beh�riga myndigheterna fr�gan
genom �msesidig �verenskommelse.

Artikel 5

Fast driftst�lle

1. Vid till�mpningen av detta avtal �syftar

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

2. Uttrycket "fast driftst�lle" innefattar

s�rskilt:

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

annan plats f�r utvinning av naturtillg�ngar.

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SFS 1994:1617

3. Plats f�r byggnads-, anl�ggnings- eller

installationsverksamhet utg�r fast driftst�lle
endast om verksamheten p�g�r mer �n tolv
m�nader. Anv�ndningen i en avtalsslutande
stat av installation, borrplattform eller skepp
f�r att utforska eller utvinna naturtillg�ngar

utg�r fast driftst�lle endast om anv�ndningen
p�g�r under mer �n tolv m�nader.

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

i denna artikel anses uttrycket "fast driftst�l-
le" inte innefatta:

a) anv�ndningen av anordningar uteslutan-

de f�r lagring, utst�llning eller utl�mnande
av f�retaget tillh�riga varor;

b) innehavet av ett f�retaget tillh�rigt

varulager uteslutande f�r lagring, utst�llning
eller utl�mnande;

c) innehavet av ett f�retaget tillh�rigt

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

d) innehavet av stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r ink�p av
varor eller inf�rskaffande av upplysningar
f�r f�retaget;

e) innehavet av stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r att f�r
f�retaget bedriva annan verksamhet av f�rbe-
redande eller bitr�dande art;

f) innehavet av stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r att kom-
binera verksamheter som anges i punkterna
a)-e).

5. Om person, som inte �r s�dan oberoen-

de representant p� vilken punkt 6 till�mpas,
�r verksam f�r ett f�retag samt i en avtals-
slutande stat har och d�r regelm�ssigt an-
v�nder fullmakt att sluta avtal i f�retagets
namn, anses detta f�retag - utan hinder av
best�mmelserna i punkterna 1 och 2 - ha

fast driftst�lle i denna stat i fr�ga om varje
verksamhet som denna person bedriver f�r

6090

3. A building site or construction or in-

stallation project constitutes a permanent
establishment only if it lasts more than twel-
ve months. The use of an installation or
drilling rig or ship in a Contracting State to

explore for or exploit natural resources
constitutes a permanent establishment only if
such use is for more than twelve months.

4. Notwithstanding the preceding provi-

sions of this Article, the term "permanent
establishment" shall be deemed not to in-
clude

a) the use of facilities solely for the purpo-

se of storage, display or delivery of goods or
merchandise belonging to the enterprise;

b) the maintenance of a stock of goods or

merchandise belonging to the enterprise
solely for the purpose of storage, display, or
delivery;

c) the maintenance of a stock of goods or

merchandise belonging to the enterprise
solely for the purpose of processing by
another enterprise;

d) the maintenance of a fixed place of

business solely for the purpose of purchasing
goods or merchandise or of collecting in-
formation for the enterprise;

e) the maintenance of a fixed place of busi-

ness solely for the purpose of carrying on,
for the enterprise, any other activity of a
preparatory or auxiliary character;

f) the maintenance of a fixed place of busi-

ness solely for any combination of activities
mentioned in subparagraphs a) to e).

5. Notwithstanding the provisions of para-

graphs 1 and 2, where a person - other than
an agent of an independent status to whom
paragraph 6 applies - is acting on behalf of
an enterprise and has and habitually exercises

in a Contracting State an authority to con-

clude contracts in the name of the enterprise,

that enterprise shall be deemed to have a

permanent establishment in that State in

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SFS 1994:1617

6091

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

6. An enterprise shall not be deemed to

have a permanent establishment in a Con-
tracting State merely because it carries on
business in that State through a broker,

general commission agent or any other agent
of an independent status, provided that such
persons are acting in the ordinary course of

their business.

7. The fact that a company which is a resi-

dent of a Contracting State controls or is
controlled by a company which is a resident
of the other Contracting State, or which
carries on business in that other State
(whether through a permanent establishment
or otherwise), shall not of itself constitute

either company a permanent establishment of
the other.

Article 6

Income from real property

1. Income derived by a resident of a Con-

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

2. The term "real property" shall have the

meaning which it has under the law of the
Contracting State in which the property in

question is situated. The term shall in any
case include property accessory to real pro-
perty, livestock and equipment used in agri-
culture and forestry, rights to which the

f�retaget. Detta g�ller dock inte, om den
verksamhet som denna person bedriver �r
begr�nsad till s�dan som anges i punkt 4 och
som - om den bedrevs fr�n en stadigvarande

plats f�r aff�rsverksamhet - inte skulle g�ra
denna stadigvarande plats f�r aff�rsverksam-
het till fast driftst�lle enligt best�mmelserna

i n�mnda punkt.

6. F�retag anses inte ha fast driftst�lle i en

avtalsslutande stat endast p� den grund att
f�retaget bedriver aff�rsverksamhet i denna
stat genom f�rmedling av m�klare, kommis-
sion�r eller annan oberoende representant,
under f�ruts�ttning att s�dan person d�rvid
bedriver sin sedvanliga aff�rsverksamhet.

7. Den omst�ndigheten att ett bolag med

hemvist i en avtalsslutande stat kontrollerar
eller kontrolleras av ett bolag med hemvist i
den andra avtalsslutande staten eller ett bolag
som bedriver aff�rsverksamhet i 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

avtalsslutande stat f�rv�rvar av fast egendom
(d�ri inbegripen inkomst av lantbruk och
skogsbruk) bel�gen i den andra avtalsslutan-
de staten, f�r beskattas i denna andra stat.

2. Uttrycket "fast egendom" har den be-

tydelse som uttrycket har enligt lagstiftningen
i den avtalsslutande stat d�r egendomen �r
bel�gen. Uttrycket omfattar dock alltid tillbe-
h�r till fast egendom, levande och d�da
inventarier i lantbruk och skogsbruk, r�ttig-
heter p� vilka best�mmelserna i privatr�tten

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SFS 1994:1617

6092

om fast egendom till�mpas, byggnader,
nyttjander�tt till fast egendom samt r�tt till
f�r�nderliga eller fasta ers�ttningar f�r nytt-

jandet av eller r�tten att nyttja mineralf�re-

komst, k�lla eller annan naturtillg�ng. Skepp,
b�tar och luftfartyg anses inte vara fast
egendom.

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

inkomst, som f�rv�rvas genom omedelbart
brukande, genom uthyrning eller genom
annan anv�ndning av fast egendom.

4. Best�mmelserna i punkterna 1 och 3

till�mpas �ven p� inkomst av fast egendom
som tillh�r f�retag och inkomst av fast egen-
dom som anv�nds vid sj�lvst�ndig yrkesut�v-
ning.

Artikel 7

Inkomst av r�relse

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

avtalsslutande 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 inkomst beskattas i den andra
staten men endast 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�n-
f�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

provisions of general law respecting landed
property apply, buildings, usufruct of real
property and rights to variable or fixed
payments as consideration for the working
of, or the right to work, mineral deposits,
sources and other natural resources; ships,
boats and aircraft shall not be regarded as
real property.

3. The provisions of paragraph 1 shall

apply to income derived from the direct use,
letting, or use in any other form of real pro-
perty.

4. The provisions of paragraphs 1 and 3

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

Article 7

Business profits

1. The profits of an enterprise of a Con-

tracting State shall be taxable only in that
State unless the enterprise carries on business
in the other Contracting State through a
permanent establishment situated therein. If

the enterprise carries on business as afore-
said, the profits of the enterprise may be
taxed in the other State but only so much of
them as is attributable to that permanent
establishment.

2. Subject to the provisions of paragraph

3, where an enterprise of a Contracting State
carries on business in the other Contracting
State through a permanent establishment
situated therein, there shall in each Contract-
ing State be attributed to that permanent
establishment the profits which it might be
expected to make if it were a distinct and
separate enterprise engaged in the same or

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SFS 1994:1617

6093

similar activities under the same or similar
conditions.

3. In determining the profits of a perma-

nent establishment, there shall be allowed as
deductions expenses which are incurred for
the purposes of the permanent establishment,
including a reasonable allocation of executive
and general administrative expenses, research
and development expenses, interest, and
other expenses incurred for the purposes of
the enterprise as a whole (or the part thereof
which includes the permanent establishment),
whether incurred in the State in which the
permanent establishment is situated or else-

where.

4. Profits shall not be attributed to a per-

manent establishment by reason of the mere
purchase by that permanent establishment of
goods or merchandise for the enterprise.

5. For the purposes of this Convention, the

profits to be attributed to the permanent
establishment shall include only the profits
derived from the assets or activities of the
permanent establishment and shall be deter-
mined 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
Articles of the Convention, then the pro-
visions of those Articles shall not be affected
by the provisions of this Article.

7. The term "profits" as used in this Ar-

ticle means income derived from any trade
or business whether carried on by an in-

dividual, company or any other person, or
group of persons, including the rental of
tangible movable property.

liknande slag under samma eller liknande
villkor.

3. Vid best�mmandet av fast driftst�lles

inkomst medges avdrag f�r utgifter som

uppkommit f�r det fasta driftst�llet, h�runder

inbegripna en sk�lig del av utgifterna f�r
f�retagets ledning och allm�nna f�rvaltning,
forsknings- och utvecklingskostnader, r�ntor

och andra utgifter som uppkommit f�r f�re-
taget i sin helhet (eller den del d�rav som

inbegriper det fasta driftst�llet) oavsett om

utgifterna uppkommit i den stat d�r det fasta
driftst�llet �r bel�get eller annorst�des.

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

endast av den anledningen att varor ink�ps
genom det fasta driftst�llets f�rsorg f�r
f�retaget.

5. Vid till�mpningen av detta avtal skall

endast inkomst som h�rr�r fr�n det fasta
driftst�llets tillg�ngar eller verksamhet in-
r�knas i den inkomst som �r h�nf�rlig till det

fasta driftst�llet. Denna inkomst best�ms

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

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

som behandlas s�rskilt i andra artiklar av
detta avtal, ber�rs best�mmelserna i dessa
artiklar inte av reglerna i denna artikel.

7. Uttrycket "inkomst" i denna artikel

avser inkomst som f�rv�rvas genom handel
eller aff�rsverksamhet, uthyrning av materiell
l�s egendom h�ri inbegripen, antingen denna
bedrivs av fysisk person, bolag eller annan
person eller av en grupp av personer.

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6094

8. a) Skatten som i F�renta Staterna utg�r

p� f�rs�kringspremier som betalas till ut-
l�ndska f�rs�kringsgivare skall inte tas ut p�
f�rs�krings- eller �terf�rs�kringspremier som
utg�r int�kter i f�rs�kringsr�relse som be-
drivs av person med hemvist i Sverige oav-
sett om r�relsen bedrivs genom fast driftst�l-
le i F�renta Staterna eller inte. S�dan skatte-

befrielse medges dock endast i den m�n
ifr�gavarande risker inte direkt eller indirekt
�terf�rs�krats hos person som inte �r be-
r�ttigad till befrielse fr�n s�dan skatt.

b) Skatten som i Sverige utg�r p� f�rs�k-

ringspremier som betalas till utl�ndska f�r-
s�kringsgivare skall inte tas ut p� f�rs�k-
ringspremier som utg�r int�kter i f�rs�k-

ringsr�relse som bedrivs av person med
hemvist i Amerikas F�renta Stater oavsett

om r�relsen bedrivs genom fast driftst�lle i

Sverige eller inte.

9. Utan hinder av punkt 6 i denna artikel

�r varje inkomst, realisationsvinst eller utgift
som h�nf�rs till ett fast driftst�lle eller en
stadigvarande anordning under dess fortbe-
st�nd, skattepliktig eller avdragsgill i den
avtalsslutande stat d�r det fasta driftst�llet

eller den stadigvarande anordningen �r be-
l�gen - vid till�mpning av punkterna 1 och
2 i denna artikel, artikel 13 punkt 3, artikel

14 och artikel 22 - �ven om betalningarna

har skjutits upp till dess det fasta driftst�llet
eller den stadigvarande anordningen har
avvecklats.

Artikel 8

Sj�fart och luftfart

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

avtalsslutande stat genom anv�ndningen av
skepp eller luftfartyg i internationell trafik
beskattas endast i denna stat.

8. a) The United States tax on insurance

premiums paid to foreign insurers shall not
be imposed on insurance and reinsurance
premiums which are the receipts of a busi-
ness of insurance carried on by a resident of
Sweden whether or not that business is
carried on through a permanent establishment
in the United States (but only to the extent

that the relevant risk is not reinsured, direct-
ly or indirectly, with a person not entitled to
relief from such tax).

b) The Swedish tax on insurance premiums

paid to foreign insurers shall not be imposed
on insurance premiums which are the re-
ceipts of a business of insurance carried on
by a resident of the United States whether or

not that business is carried on through a
permanent establishment in Sweden.

9. Notwithstanding paragraph 6 of this Ar-

ticle, for the implementation of paragraphs 1
and 2 of this Article, paragraph 3 of Article

13 (Gains), Article 14 (Independent personal

services) and Article 22 (Other income) any
income, gain, or expense attributable to a
permanent establishment or a fixed base
during its existence is taxable or deductible
in the Contracting State where such a perma-
nent establishment or fixed base is situated
even if the payments are deferred until such
permanent establishment or fixed base has
ceased to exist.

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.

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6095

SFS 1994:1617

2. For the purposes of this Article, profits

from the operation of ships or aircraft in
international traffic include profits derived
from the rental of ships or aircraft if such
rental profits are incidental to other profits
described in paragraph 1.

3. Profits of an enterprise of a Contracting

State from the use, maintenance, or rental of

containers (including trailers, barges, and
related equipment for the transport of contai-
ners) used in international traffic shall be
taxable only in that State.

4. The provisions of paragraphs 1 and 3

shall also apply to profits from participation
in a pool, a joint business, or an internatio-
nal operating agency. With respect to profits
derived by the air transport consortium
Scandinavian Airlines System (SAS) the
provisions of paragraphs 1 and 3 shall apply,
but only to such part of the profits as corre-
sponds to the participation held in that con-
sortium by AB Aerotransport (ABA), the
Swedish partner of Scandinavian Airlines
System (SAS).

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 enter-

prise of the other Contracting State; or

b) the same persons participate directly or

indirectly in the management, control, or

capital of an enterprise of a Contracting State
and an enterprise of the other Contracting

State,

2. Vid till�mpningen av denna artikel anses

inkomst p� grund av uthyrning av skepp eller
luftfartyg s�som inkomst genom anv�nd-

ningen av skepp eller luftfartyg i internatio-
nell trafik, om uthyrnings inkomsten �ger
samband med s�dan annan inkomst som
anges i punkt 1.

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

avtalsslutande stat genom anv�ndning, inne-
hav eller uthyrning av containers (trailers,
pr�mar och annan d�rtill h�rande utrustning
f�r transport av containers d�ri inbegripna)
som anv�nds i internationell trafik, beskattas

endast i denna stat.

4. Best�mmelserna i punkterna 1 och 3

till�mpas �ven p� inkomst som f�rv�rvas
genom deltagande i en pool, ett gemensamt
f�retag eller en internationell driftsorganisa-
tion. Best�mmelserna i punkterna 1 och 3
till�mpas �ven p� inkomst som f�rv�rvas av
luftfartskonsortiet Scandinavian Airlines
System (SAS) men 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 Scandinavi-
an Airlines System (SAS).

Artikel 9

F�retag med intressegemenskap

1. I fall d�

a) ett f�retag i en avtalsslutande stat direkt

eller indirekt deltar i ledningen eller kon-
trollen av ett f�retag i den andra avtalsslutan-
de staten eller �ger del i detta f�retags kapi-
tal, eller

b) samma personer direkt eller indirekt

deltar i ledningen eller kontrollen av s�v�l ett
f�retag i en avtalsslutande stat som ett f�re-
tag i den andra avtalsslutande staten eller
�ger del i b�da dessa f�retags kapital,

iakttas f�ljande.

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6096

SFS 1994:1617

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 varan-
dra oberoende f�retag, f�r all inkomst, som
utan s�dana villkor skulle ha tillkommit det
ena f�retaget men som p� grund av villkoren
i fr�ga inte tillkommit detta f�retag, inr�knas
i detta f�retags inkomst och beskattas i
�verensst�mmelse d�rmed.

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

i en avtalsslutande stat beskattats i denna
stat, �ven inr�knas i inkomsten f�r ett f�retag
i den andra avtalsslutande staten och beskat-
tas i �verensst�mmelse d�rmed i denna andra
stat samt den s�lunda inr�knade inkomsten �r
s�dan som skulle ha tillkommit f�retaget i
den f�rstn�mnda staten om de villkor som
avtalats mellan f�retagen hade varit s�dana
som skulle ha avtalats mellan av varandra
oberoende f�retag, skall den andra staten
genomf�ra vederb�rlig justering av det
skattebelopp som p�f�rts f�r inkomsten i
denna stat. 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.

3. Best�mmelserna i punkt 1 begr�nsar inte

s�dana best�mmelser i en avtalsslutande stats
lagstiftning som medger f�rdelning, pro-
portionering eller annan uppdelning av in-
komst eller avdrag, avr�kning eller betal-
ningar mellan personer - vare sig dessa har
hemvist i en avtalsslutande stat eller inte -
vilka �gs eller kontrolleras, direkt eller

indirekt, av samma intressenter, om s�dana
�tg�rder beh�vs f�r att f�rhindra skatteflykt
eller f�r att p� ett riktigt s�tt best�mma
s�dana personers inkomst.

and in either case conditions are made or
imposed between the two enterprises in their
commercial or financial relations which

differ from those which would be made
between independent enterprises, then any
profits which would, but for those condi-
tions, have accrued to one of the enterprises,
but by reason of those conditions have not so

accrued, may be included in the profits of
that enterprise and taxed accordingly.

2. Where a Contracting State includes in

the profits of an enterprise of that State, and
taxes accordingly, profits on which an enter-
prise of the other Contracting State has been
charged to tax in that other State, and the
profits so included are profits which would
have accrued to the enterprise of the
first-mentioned State if the conditions made
between the two enterprises had been those
which would have been made between in-
dependent enterprises, then that other State

shall make an appropriate adjustment to the
amount of the tax charged therein on those

profits. In determining such adjustment, due
regard shall be paid to the other provisions
of this Convention and the competent autho-
rities of the Contracting States shall if neces-

sary consult each other.

3. The provisions of paragraph 1 shall not

limit any provisions of the law of either
Contracting State which permit the distribu-
tion, apportionment, or allocation of income,
deductions, credits, or allowances between

persons, whether or not residents of a Con-
tracting State, owned or controlled directly
or indirectly by the same interests when

necessary in order to prevent evasion of
taxes or clearly to reflect the income of any

of such persons.

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SFS 1994:1617

6097

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 beneficial owner of the dividends is a
resident of the other Contracting State, the
tax so charged shall not exceed

a) 5 percent of the gross amount of the

dividends if the beneficial owner is a compa-
ny which owns at least 10 percent of the
voting stock of the company paying the
dividends;

b) 15 percent of the gross amount of the

dividends in all other cases.

This paragraph shall not affect the taxation

of the company in respect of the profits out
of which the dividends are paid.

3. Subparagraph a) of paragraph 2 shall

not apply in the case of dividends paid by a
U.S. Regulated Investment Company or a
Real Estate Investment Trust. Subparagraph

b) of paragraph 2 shall apply in the case of
such dividends, but in the case of dividends
paid by a Real Estate Investment Trust only

if the beneficial owner of the dividends is an
individual holding less than 10 percent of the

Real Estate Investment Trust.

4. The term "dividends" as used in this

Article means income from shares or other
rights, not being debt-claims, participating in

profits, as well as income from other corpo-

rate rights which is subjected to the same
taxation treatment as income from shares by
the laws of the State of which the company

Artikel 10

Utdelning

1. Utdelning fr�n bolag med hemvist i en

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

2. Utdelningen f�r emellertid beskattas

�ven i den avtalsslutande stat d�r bolaget
som betalar utdelningen har hemvist, enligt
lagstiftningen i denna stat, men om mottaga-
ren har r�tt till utdelningen f�r skatten inte
�verstiga:

a) 5 procent av utdelningens bruttobelopp

om den som har r�tt till utdelningen �r ett
bolag som �ger minst 10 procent av r�stetalet

i det utdelande bolaget;

b) 15 procent av utdelningens bruttobelopp

i �vriga fall.

Denna punkt ber�r inte bolagets beskatt-

ning f�r vinst av vilken utdelningen betalas.

3. Best�mmelserna i punkt 2 a till�mpas

inte om utdelningen betalas av ett "U.S.
Regulated Investment Company" eller en

"Real Estate Investment Trust". P� s�dan

utdelning till�mpas punkt 2 b, dock - om
utdelningen betalas av en "Real Estate In-
vestment Trust" - endast i det fall att den

som har r�tt till utdelningen �r en fysisk
person som beh�rskar mindre �n 10 procent
av "the Real Estate Investment Trust".

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

denna artikel inkomst av aktier eller andra
r�ttigheter, som inte �r fordringar, med r�tt
till andel i vinst, samt inkomst av andra
andelar, som enligt lagstiftningen i den stat
d�r det utdelande bolaget har hemvist, be-

skattas p�. samma s�tt som inkomst av aktier

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och inkomst genom dispositioner, skuldf�r-
bindelser d�ri inbegripna, med r�tt till andel
i vinst i den utstr�ckning s�dan inkomst
anses utg�ra utdelning enligt lagstiftningen i

den avtalsslutande stat d�r inkomsten upp-
kommer.

5. Best�mmelserna i punkt 2 till�mpas inte,

om den som har r�tt till utdelningen har
hemvist i en avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande staten, d�r
bolaget som betalar utdelningen har hemvist,

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

sj�lvst�ndig yrkesverksamhet i denna andra
stat fr�n d�r bel�gen stadigvarande anord-
ning, samt den andel p� grund av vilken

utdelningen betalas �ger verkligt samband
med det fasta driftst�llet eller den stadigva-
rande anordningen. I s�dant fall till�mpas
best�mmelserna i artikel 7 respektive artikel

14.

6. En avtalsslutande stat f�r inte beskatta

utdelning som bolag som inte har hemvist i
denna stat betalar, utom i den m�n

a) utdelningen betalas till person med hem-

vist i denna stat; eller

b) utdelningen �r h�nf�rlig till fast drift-

st�lle eller stadigvarande anordning i denna
stat.

7. En organisation med hemvist i Sverige,

som drivs i religi�st, vetenskapligt, litter�rt,
utbildningsfr�mjande eller v�lg�rande syfte
och som erh�llit n�stan alla sina medel fr�n
personer som inte �r medborgare eller har
hemvist i F�renta Staterna, skall i F�renta
Staterna vara undantagen fr�n dess punkt-
skatter som tas ut p� privata stiftelser.

8. Ett bolag med hemvist i en avtalsslutan-

de stat som har ett fast driftst�lle i den andra
avtalsslutande staten, eller �r skattskyldigt i
den andra avtalsslutande staten f�r s�dan
inkomst som f�r beskattas i denna andra stat

6098

SFS 1994:1617

making the distribution is a resident, and
income from arrangements, including debt
obligations, carrying the right to participate

in profits, to the extent so characterized
under the laws of the Contracting State in

which the income arises.

5. The provisions of paragraph 2 shall not

apply if the beneficial owner of the divi-
dends, being a resident of a Contracting
State, carries on business in the other Con-
tracting State, of which the company paying

the dividends is a resident, through a perma-

nent establishment situated therein, or per-
forms in that other State independent perso-
nal services from a fixed base situated there-
in, and the dividends are attributable to such

permanent establishment or fixed base. In
such case the provisions of Article 7 (Busi-
ness profits) or Article 14 (Independent
personal services), as the case may be, shall
apply.

6. A Contracting State may not impose any

tax on dividends paid by a company which is
not a resident of that State, except insofar as

a) the dividends are paid to a resident of

that State; or

b) the dividends are attributable to a per-

manent establishment or a fixed base situated
in that State.

7. A religious, scientific, literary, educa-

tional or charitable organization which is
resident in Sweden and which has received
substantially all of its support from persons
other than citizens or residents of the United
States shall be exempt in the United States

from the United States excise taxes imposed
with respect to private foundations.

8. A company that is a resident of a Con-

tracting State and that has a permanent estab-

lishment in the other Contracting State, or
that is subject to tax in that other Contracting
State on items of income that may be taxed

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in that other State under Article 6 (Income
from real property) or under paragraph 1 of
Article 13 (Gains), may be subject in that

other Contracting State to a tax in addition to
the tax allowable under the other provisions
of this Convention. Such tax, however, may

a) in the case of the United States be impo-

sed only on

(i) the portion of the business profits of

the company attributable to the permanent
establishment, and

(ii) the portion of the income referred to

in the preceding sentence that is subject to
tax under Article 6 or paragraph 1 of
Article 13,

that represents the "dividend equivalent
amount" of those profits and income; the

term "dividend equivalent amount" shall, for
the purposes of this subparagraph, have the

meaning that it has under the law of the
United States as it may be amended from
time to time without changing the general

principle thereof; and

b) in the case of Sweden be imposed only

on that portion of the income described in
subparagraph a) that is comparable to the

amount that would be distributed as a divi-
dend by a locally incorporated subsidiary.

9. The tax referred to in paragraph 8 a)

and b) shall not be imposed at a rate ex-
ceeding the rate specified in paragraph 2 a).

Article 11

Interest

1. Interest arising in a Contracting State

which is derived and beneficially owned by
a resident of the other Contracting State shall
be taxable only in that other State.

6099

SFS 1994:1617

enligt artikel 6 eller enligt artikel 13 punkt 1,
f�r i den andra avtalsslutande staten beskattas
med en skatt ut�ver den skatt som f�r tas ut
enligt andra best�mmelser i detta avtal.
S�dan skatt f�r emellertid

a) i F�renta Staterna tas ut endast p�

1) den del av bolagets r�relseinkomst

som �r h�nf�rlig till det fasta driftst�llet,
och

2) den del av s�dan inkomst som anges i

f�reg�ende mening och som beskattas
enligt artikel 6 eller artikel 13 punkt 1,

som representerar "ett belopp motsvarande
utdelning" ("the dividend equivalent
amount") av denna vinst eller inkomst;

uttrycket "ett belopp motsvarande utdelning"
har, vid till�mpning av denna best�mmelse,
den inneb�rd som uttrycket har enligt lag-
stiftningen i F�renta Staterna s� som den kan
komma att �ndras fr�n tid till annan utan att
de allm�nna principerna i denna lagstiftning
�ndras; och

b) i Sverige tas ut endast p� den del av

s�dan inkomst som angetts i a som motsvarar
det belopp som skulle ha utdelats av ett
lokalt bildat dotterbolag.

9. Den skatt som anges i punkt 8 a och b

skall inte tas ut med h�gre procentsats �n
den som anges i punkt 2 a.

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, beskattas
endast i denna andra stat, om personen i
fr�ga har r�tt till r�ntan.

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6100

SFS 1994:1617

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

artikel inkomst av varje slags fordran, an-
tingen den s�kerst�llts genom inteckning i
fast egendom 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 obligationer eller debentures, d�ri

inbegripna agiobelopp och vinster som h�n-
f�r sig till s�dana v�rdepapper, obligationer
eller debentures samt ocks� �verr�nta som

bel�per p� ett residual-innehav i en "real
estate mortgage investment conduit". Straff-

avgift p� grund av sen betalning anses inte
som r�nta vid till�mpningen av detta avtal.
Uttrycket "r�nta" omfattar inte inkomst som
omfattas av best�mmelserna i artikel 10.

3. Best�mmelserna i punkt 1 till�mpas inte,

om den som har r�tt till r�ntan har hemvist
i en avtalsslutande stat och bedriver r�relse

i den andra 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 yrkesverksamhet i
denna andra stat fr�n d�r bel�gen stadigva-
rande anordning, samt den fordran f�r vilken
r�ntan betalas �ger verkligt samband med det

fasta driftst�llet eller den stadigvarande
anordningen. I s�dant fall till�mpas artikel 7
respektive artikel 14.

4. R�nta anses h�rr�ra fr�n en avtalsslutan-

de stat om utbetalaren �r den staten sj�lv,
politisk underavdelning, lokal myndighet
eller person med hemvist i denna stat. Om
emellertid den person som betalar r�ntan,

antingen han har hemvist i en avtalsslutande
stat eller inte, i en avtalsslutande stat har fast
driftst�lle eller stadigvarande anordning, 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.

2. The term "interest" as used in this

Article means income from debt-claims of
every kind, whether or not secured by mort-
gage, and whether or not carrying a right to
participate in the debtor's profits, and in
particular, income from government securi-
ties, and income from bonds or debentures,

including premiums or prizes attaching to
such securities, bonds, or debentures and
including an excess inclusion with respect to
a residual interest in a real estate mortgage
investment conduit. Penalty charges for late
payment shall not be regarded as interest for
the purposes of the Convention. However,
the term "interest" does not include income
dealt with in Article 10 (Dividends).

3. The provisions of paragraph 1 shall not

apply if the beneficial owner of the interest,
being a resident of a Contracting State,
carries on business in the other Contracting
State, in which the interest arises, through a
permanent establishment situated therein, or
performs in that other State independent
personal services from a fixed base situated
therein, and the interest is attributable to

such permanent establishment or fixed base.
In such case the provisions of Article 7
(Business profits) or Article 14 (Independent
personal services), as the case may be, shall

apply.

4. Interest shall be deemed to arise in a

Contracting State when the payer is that State
itself or a political subdivision, local authori-
ty, or resident of that State. Where, how-
ever, the person paying the interest, whether
he is a resident of a Contracting State or not,
has in a Contracting State a permanent es-

tablishment or a fixed base and such interest
is borne by such permanent establishment or
fixed base, then such interest shall be deem-
ed to arise in the State in which the perma-
nent establishment or fixed base is situated.

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5. Where, by reason of a special relation-

ship between the payer and the beneficial
owner or between both of them and some
other person, the amount of the interest,
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-mentioned
amount. In such case the excess part of the
payments shall remain taxable according to
the laws of each Contracting State, due
regard being had to the other provisions of
the Convention.

6. A Contracting State may not impose any

tax on interest paid by a resident of the other
Contracting State, except insofar as

a) the interest is paid to a resident of the

first-mentioned State;

b) the interest is attributable to a perma-

nent establishment or a fixed base situated in
the first-mentioned State; or

c) the interest arises in the first-mentioned

State and is not paid to a resident of the
other State.

7. Notwithstanding the provisions of para-

graph 1 of this Article an excess inclusion
with respect to a residual interest in a real
estate mortgage investment conduit may be
taxed in the Contracting State where the
excess inclusion arises according to the laws
of that State.

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SFS 1994:1617

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

mellan utbetalaren och den som har r�tt till
r�ntan eller mellan dem b�da och annan per-
son r�ntebeloppet, med h�nsyn till den ford-
ran f�r vilken r�ntan betalas, �verstiger det
belopp som skulle ha avtalats mellan utbeta-
laren och den som har r�tt till r�ntan om
s�dana f�rbindelser inte f�relegat, till�mpas
best�mmelserna i denna artikel endast p�
sistn�mnda belopp. I s�dant fall beskattas
�verskjutande belopp enligt lagstiftningen i
vardera avtalsslutande staten med iakttagande
av �vriga best�mmelser i detta avtal.

6. En avtalsslutande stat f�r inte beskatta

r�nta som betalas av person med hemvist i
den andra avtalsslutande staten, utom i den
m�n

a) r�ntan betalas till person med hemvist i

den f�rstn�mnda staten;

b) r�ntan �r h�nf�rlig till fast driftst�lle

eller stadigvarande anordning i den f�rst-
n�mnda staten: eller

c) r�ntan h�rr�r fr�n den f�rstn�mnda

staten och inte betalas till person med hem-
vist i den andra staten.

7. Utan hinder av best�mmelserna i punkt

1 i denna artikel f�r �verr�nta som bel�per

p� ett residual-innehav i en "real estate
mortgage investment conduit" beskattas i den
avtalsslutande stat varifr�n �verr�ntan enligt
lagstiftningen i denna stat h�rr�r ifr�n.

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Artikel 12

Royalty

1. Royalty som h�rr�r fr�n en avtalsslutan-

de stat och som betalas till person med
hemvist i den andra avtalsslutande staten,
beskattas endast i denna andra stat, om
personen i fr�ga har r�tt till royaltyn.

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

artikel 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 eller vetenskapligt verk, (h�ri
inbegripet biograffilm, samt verk inspelade

p� film, band eller annat medel f�r �tergiv-
ning som anv�nds f�r radio- och televisions-
s�ndningar) patent, varum�rke, m�nster eller

modell, ritning, hemligt recept eller hemlig
tillverkningsmetod eller annan liknande
r�ttighet eller egendom eller f�r upplysning
om erfarenhetsr�n av industriell, kommersiell
eller vetenskaplig natur. Uttrycket "royalty"
inbegriper ocks� vinst p� grund av �ver-
l�telse av s�dan r�ttighet eller egendom om
vinsten beror p� resultatet, anv�ndningen
eller �verl�telsen av denna.

3. Best�mmelserna i punkt 1 till�mpas inte,

om den som har r�tt till royaltyn har hemvist
i en avtalsslutande stat och bedriver r�relse
i den andra avtalsslutande staten, fr�n vilken
royaltyn h�rr�r, fr�n d�r bel�get fast drift-

st�lle eller ut�var sj�lvst�ndig yrkesverksam-
het 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�llet eller den stadigvarande anord-
ningen. I s�dant fall till�mpas best�mmelser-
na i artikel 7 respektive artikel 14.

Article 12

Royalties

1. Royalties arising in a Contracting State

which are derived and beneficially owned by
a resident of the other Contracting State shall
be taxable only in that other State.

2. The term "royalties" as used in this Ar-

ticle means payments of any kind received as
a consideration for the use of, or the right to
use, any copyright of literary, artistic or
scientific work (including motion pictures
and works on film, tape or other means of
reproduction used for radio or television
broadcasting), any patent, trade mark, design
or model, plan, secret formula or process, or
other like right or property, or for informa-
tion concerning industrial, commercial or

scientific experience. The term "royalties"
also includes gains derived from the aliena-
tion of any such right or property which are
contingent on the productivity, use, or dis-
position thereof.

3. The provisions of paragraph 1 shall not

apply if the beneficial owner of the royalties,
being a resident of a Contracting State,
carries on business in the other Contracting
State, in which the royalties arise, through a
permanent establishment situated therein, or
performs in that other State independent
personal services from a fixed base situated
therein, and the royalties are attributable to
such permanent establishment or fixed base.

In such case the provisions of Article 7
(Business profits) or Article 14 (Independent

personal services), as the case may be, shall

apply.

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4. Where, by reason of a special relation-

ship between the payer and the beneficial
owner or between both of them and some
other person, the amount of the royalties,
having regard to the use, right, or informa-
tion for which they are paid, exceeds the
amount which would have been agreed upon
by the payer and the beneficial owner in the
absence of such relationship, the provisions
of this Article shall apply only to the
last-mentioned amount. In such case, the
excess part of the payments shall remain

taxable according to the laws of each Con-
tracting State, due regard being had to the

other provisions of this Convention.

Article 13

Gains

1. Gains derived by a resident of a Con-

tracting State from the disposition of real

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

2. For purposes of paragraph 1
a) the term "real property situated in the

other Contracting State", where the United
States is the other Contracting State, includes
real property referred to in Article 6 (Income

from real property) which is situated in the
United States, a United States real property
interest, and an interest in a partnership,
trust or estate, to the extent attributable to a
United States real property interest situated
in the United States;

b) the term "real property situated in the

other Contracting State", where Sweden is
the other Contracting State, includes property
that is real property under the law of Sweden
situated in Sweden, and, without limiting the
foregoing, shall include

SFS 1994:1617

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

mellan utbetalaren och den som har r�tt till
royaltyn eller mellan dem b�da och annan
person royal ty beloppet, med h�nsyn till det
nyttjande, den r�ttighet eller den upplysning
f�r vilken royaltyn betalas, �verstiger det
belopp som skulle ha avtalats mellan utbe-
talaren och den som har r�tt till royaltyn 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 enligt lagstiftningen i
vardera avtalsslutande staten med iakttagande
av �vriga best�mmelser i detta avtal.

Artikel 13

Realisationsvinst

1. Vinst, som person med hemvist i en

avtalsslutande stat f�rv�rvar p� grund av
�verl�telse av fast egendom som �r bel�gen
i den andra avtalsslutande staten, f�r be-
skattas i denna andra stat.

2. Vid till�mpningen av punkt 1 skall
a) uttrycket "fast egendom som �r bel�gen

i den andra avtalsslutande staten", i det fall
d� F�renta Staterna �r denna andra avtalsslu-
tande stat, inbegripa s�dan fast egendom som
avses i artikel 6 och som �r bel�gen i F�ren-
ta Staterna, "a United States real property
interest" och ett innehav i ett handelsbolag,
d�dsbo eller en trust till den del s�dant
innehav best�r av "a United States real
property interest" som �r bel�gen i F�renta
Staterna;

b) uttrycket "fast egendom som �r bel�gen

i den andra avtalsslutande staten", i det fall
d� Sverige �r denna andra avtalsslutande stat,
inbegripa egendom som �r fast egendom
enligt svensk r�tt och som �r bel�gen i Sveri-
ge samt skall, utan begr�nsning av ovan-
st�ende, ocks� inbegripa

6103

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6104

SFS 1994:1617

1) s�dan fast egendom som avses i artikel

6 och som �r bel�gen i Sverige; och

2) andelar och liknande r�ttigheter i

bolag vars tillg�ngar, direkt eller indirekt,
huvudsakligen utg�rs av s�dan fast egen-
dom.

3. Vinst p� grund av �verl�telse av l�s

egendom, som utg�r del av r�relsetillg�ngar-
na i fast driftst�lle, vilket ett f�retag i en
avtalsslutande stat har i den andra avtalsslu-
tande staten, eller av l�s egendom, h�nf�rlig
till stadigvarande anordning f�r att ut�va
sj�lvst�ndig yrkesverksamhet, som person
med hemvist i en avtalsslutande stat har i den
andra avtalsslutande staten, f�r beskattas i

denna andra stat. Detsamma g�ller vinst p�
grund av �verl�telse av s�dant fast driftst�lle
(f�r sig eller i samband med �verl�telse av
hela f�retaget) eller av s�dan stadigvarande
anordning.

4. Vinst, som ett f�retag i en avtalsslutan-

de stat uppb�r p� grund av �verl�telse av
skepp eller luftfartyg som anv�nds i interna-
tionell trafik eller l�s egendom som �r h�n-
f�rlig till anv�ndningen av s�dana skepp eller
luftfartyg beskattas endast i denna stat. Be-
st�mmelserna i denna punkt till�mpas be-
tr�ffande vinst som uppb�rs av luftfartskon-
sortiet Scandinavian Airlines System (SAS)
men endast i fr�ga om den del av inkomsten
som motsvarar den andel i konsortiet scm
innehas av AB Aerotransport (ABA), den
svenske del�garen i Scandinavian Airlines
System (SAS).

Vinst, som ett f�retag i en avtalsslutande

stat uppb�r p� grund av �verl�telse av contai-
ners som anv�nds i internationell trafik eller
l�s egendom som �r h�nf�rlig till anv�nd-
ningen av s�dana containers (trailers, pr�mar
och annan d�rtill h�rande utrustning f�r
transport av containers d�ri inbegripna)

beskattas endast i denna stat.

(i) real property referred to in Article 6

which is situated in Sweden; and

(ii) shares or similar rights in a company

the assets of which consist, directly or
indirectly, mainly of such real property.

3. Gains from the disposition of movable

property which are attributable to a perma-
nent establishment which an enterprise of a
Contracting State has in the other Contract-
ing State, or which are attributable to a fixed
base available to a resident of a Contracting
State in the other Contracting State for the
purpose of performing independent personal
services, and gains from the disposition of
such a permanent establishment (alone or
with the whole enterprise) or such a fixed
base, may be taxed in that other State.

4. Gains derived by an enterprise of a

Contracting State from the disposition of
ships or aircraft operated by the enterprise in
international traffic or movable property
attributable to the operation of such ships or
aircraft shall be taxable only in that State.
The provisions of this paragraph shall apply
to gains derived by the air transport consor-
tium Scandinavian Airlines System (SAS),
but only to such part of the gains as corre-
sponds to the participation held in that con-
sortium by AB Aerotransport (ABA), the
Swedish partner of Scandinavian Airlines
System (SAS).

Gains derived by an enterprise of a Con-

tracting State from the disposition of contai-
ners used in international traffic and movable

property attributable to the operation of such
containers (including trailers, barges, and
related equipment for the transport of contai-
ners) shall be taxable only in that State.

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6105

5. Gains described in Article 12 (Royalti-

es) shall be taxable only in accordance with
the provisions of Article 12.

6. Except as provided in paragraph 7,

gains from the disposition of any property
other than property referred to in paragraphs

1 through 5 shall be taxable only in the Con-

tracting State of which the person disposing
of the property is resident.

7. In the case of an individual who had

been a resident of Sweden and who has
become a resident of the United States, the
provisions of paragraph 6 shall not affect the
right of Sweden to tax gains from the dis-
position of any property derived by such
individual at any time during the ten years
following the date on which the individual
has ceased to be a resident of Sweden.

Article 14

Independent personal services

Income derived by an individual who is a

resident of a Contracting State from the
performance of personal services in an in-
dependent capacity shall be taxable only in
that State. However, such income may also
be taxed in the other Contracting State to the
extent that such services are or were perfor-

med in that other State and the income is
attributable to a fixed base regularly avail-
able to the individual in that other State for
the purpose of performing his activities.

SFS 1994:1617

5. S�dan vinst som anges i artikel 12 skall

beskattas endast enligt best�mmelserna i
artikel 12.

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

egendom �n s�dan som anges i punkterna

1-5 beskattas, om inte punkt 7 f�reskriver

annat, endast i den avtalsslutande stat d�r
�verl�taren har hemvist.

7. Best�mmelserna i punkt 6 inverkar inte

p� Sveriges r�tt att, i fr�ga om fysisk person
som haft hemvist i Sverige och som f�tt
hemvist i F�renta Staterna, beskatta vinst
som f�rv�rvats av en s�dan person p� grund
av �verl�telse av tillg�ng vid n�got tillf�lle
under de tio �r som f�ljer n�rmast efter den
tidpunkt vid vilken denne person upph�rt att
ha hemvist i Sverige.

Artikel 14

Sj�lvst�ndig yrkesut�vning

Inkomst, som fysisk person med hemvist i

en avtalsslutande stat f�rv�rvar genom att

ut�va sj�lvst�ndig yrkesverksamhet, beskattas
endast i denna stat. S�dan inkomst f�r emel-
lertid ocks� beskattas i den andra avtals-

slutande staten till den del verksamheten

ut�vas eller ut�vats i denna andra stat och

inkomsten �r h�nf�rlig till en stadigvarande
anordning som regelm�ssigt st�r till hans
f�rfogande i denna andra stat f�r att ut�va
verksamheten.

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Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

19 och 20 f�ranleder annat, beskattas l�n och

liknande ers�ttning, som person med hemvist
i en avtalsslutande stat uppb�r p� grund av
anst�llning, endast i denna stat, s�vida inte
arbetet utf�rs i den andra avtalsslutande
staten. Om arbetet utf�rs i denna andra stat,
f�r ers�ttning som uppb�rs f�r arbetet be-

skattas d�r.

2. Utan hinder av best�mmelserna i punkt

1 beskattas ers�ttning, som person med

hemvist i en avtalsslutande stat uppb�r f�r
arbete som utf�rs i den andra avtalsslutande

staten endast i den f�rstn�mnda staten, om:

a) mottagaren vistas i den andra staten

under tidrymd eller tidrymder som samman-

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

b) ers�ttningen betalas av arbetsgivare som

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

c) ers�ttningen inte belastar fast driftst�lle

eller stadigvarande anordning som arbets-
givaren har i den andra staten.

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

i denna artikel beskattas ers�ttning som
uppb�rs av person med hemvist i en avtals-
slutande stat f�r arbete som utf�rs i egenskap
av medlem av den regulj�ra bes�ttningen
ombord p� skepp eller luftfartyg som an-
v�nds i internationell trafik, endast i denna
stat. Detta g�ller �ven n�r arbetet utf�rs
ombord p� luftfartyg som anv�nds i interna-

tionell trafik av luftfartskonsortiet Scandina-
vian Airlines System (SAS). Ers�ttning f�r
arbete, som utf�rs i egenskap av medlem av

6106

SFS 1994:1617

Article 15

Dependent personal services

1. Subject to the provisions of Articles 16

(Directors' fees), 19 (Pensions and annuities)
and 20 (Government service), salaries, wages
and other similar remuneration derived by a
resident of a Contracting State in respect of
an employment shall be taxable only in that
State unless the employment is exercised in
the other Contracting State. If the employ-

ment 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 em-
ployment exercised in the other Contracting

State shall be taxable only in the first-men-
tioned State if

a) the recipient is present in the other State

for a period or periods not exceeding in the
aggregate 183 days in any consecutive twelve

month period;

b) the remuneration is paid by, or on

behalf of, an employer who is not a resident

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 provi-

sions of this Article, remuneration derived
by a resident of a Contracting State in re-
spect of an employment as a member of the
regular complement of a ship or aircraft
operated in international traffic, including an
aircraft operated in international traffic by
the air transport consortium Scandinavian
Airlines System (SAS), shall be taxable only
in that State, except that remuneration deriv-

ed in respect of an employment as a member
of the regular complement of a ship operated

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in international traffic by a Swedish enterpri-
se may be taxed in Sweden.

Article 16

Directors' fees

Directors' fees derived by a resident of a
Contracting State in his capacity as a mem-
ber of the board of directors of a company
which is a resident of the other Contracting

State may be taxed in that other State. How-
ever, such fees shall be taxable only in the
first-mentioned Contracting State to the
extent such fees are derived in respect of
services performed in that State.

Article 17

Limitation on benefits

1. A person that is a resident of a Con-

tracting State and derives income from the
other Contracting State shall be entitled

under this Convention to relief from taxation

in that other State only if such person is:

a) an individual;
b) a Contracting State or a political sub-

division or local authority thereof;

c) engaged in an active conduct of a trade

or business in the first-mentioned Contracting
State (other than the business of making or
managing investments, unless these activities
are banking or insurance activities carried on

by a bank or insurance company), and the

income derived from the other Contracting
State is derived in connection with, or is
incidental to, that trade or business;

SFS 1994:1617

den regulj�ra bes�ttningen ombord p� ett
skepp som anv�nds i internationell trafik av
ett svenskt f�retag, f�r dock beskattas i
Sverige.

Artikel 16

Styrelsearvode

Styrelsearvode 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. S�dant arvode beskattas
emellertid endast i den f�rstn�mnda avtals-
slutande staten till den del arvodet uppb�rs
f�r arbete som utf�rts i denna stat.

Artikel 17

Begr�nsning av f�rm�ner

1. En person som har hemvist i en av-

talsslutande stat och uppb�r inkomst som
h�rr�r fr�n den andra avtalsslutande staten
skall enligt detta avtal vara ber�ttigad till
neds�ttning av skatt i denna andra stat endast
om denna person �r:

a) en fysisk person;
b) en avtalsslutande stat eller en av dess

politiska underavdelningar eller lokala myn-
digheter;

c) verksam genom att aktivt bedriva en

aff�rsr�relse i den f�rstn�mnda staten (med
undantag f�r aff�rsverksamhet som best�r i
att g�ra kapitalplaceringar eller att f�rvalta
investeringar, s�vida denna verksamhet inte
utg�r bank- eller f�rs�kringsverksamhet som
bedrivs av en bank eller ett f�rs�kringsf�re-
tag), och den inkomst som h�rr�r fr�n den

andra avtalsslutande staten uppb�rs i sam-
band med eller �r en f�ljd av denna aff�rs-
r�relse;

6107

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d) en person, som inte �r fysisk person,

om:

1) mer �n 50 procent av den verkliga

�gander�tten till denna person - eller i
fr�ga om ett bolag, mer �n 50 procent av
varje slag av aktier eller andelar i bolaget
- innehas, direkt eller indirekt, av perso-

ner ber�ttigade till avtalsf�rm�ner enligt a,
b, e eller f i denna punkt eller som �r
medborgare i F�renta Staterna; och

2) h�gst 50 procent av en s�dan persons

bruttoint�kt anv�nds, direkt eller indirekt,
f�r att infria betalningsskyldighet (inklusive
skyldighet att betala r�nta och royalty) till
personer som inte �r ber�ttigade till avtals-
f�rm�ner enligt a, b, e och f i denna punkt
och som inte �r medborgare i F�renta
Staterna;
e) ett bolag vilkets viktigaste aktieslag i

v�sentlig omfattning och regelm�ssigt om-
s�tts p� en erk�nd aktieb�rs; eller

f) en organisation utan vinstintresse (inklu-

sive pensionsfonder och privata stiftelser),
och som, p� grund av detta f�rh�llande,
generellt sett �r undantagen fr�n beskattning
i den avtalsslutande stat d�r den har hemvist,
under f�ruts�ttning att mer �n h�lften av
f�rm�nstagarna, medlemmarna eller deltagar-

na, om det finns n�gra, i en s�dan organisa-
tion �r personer som enligt best�mmelserna
i denna artikel �r ber�ttigade till avtalsf�r-
m�ner.

2. Person som inte �r ber�ttigad till avtals-

f�rm�ner i enlighet med best�mmelserna i
punkt 1 kan, likv�l, tillerk�nnas s�dana
f�rm�ner om den beh�riga myndigheten i
den avtalsslutande stat fr�n vilken inkomsten
h�rr�r beslutar att medge detta.

3. Vid till�mpning av punkt 1 e, avser

uttrycket "en erk�nd aktieb�rs":

6108

SFS 1994:1617

d) a person, other than an individual, if:

(i) more than 50 percent of the beneficial

interest in such person (or in the case of a

company more than 50 percent of the
number of shares of each class of the
company's shares) is owned, directly or
indirectly, by persons entitled to benefits
of this Convention under subparagraphs a),
b), e) or f) of this paragraph or who are
citizens of the United States; and

(ii) not more than 50 percent of the gross

income of such person is used, directly or
indirectly, to meet liabilities (including

liabilities for interest or royalties) to per-
sons who are not entitled to benefits of this

Convention under subparagraph a), b), e)
or f) of this paragraph and are not citizens
of the United States;

e) a company in whose principal class of

shares there is substantial and regular trading
on a recognized stock exchange; or

f) an entity which is a not-for-profit orga-

nization (including pension funds and private
foundations), and which, by virtue of that
status, is generally exempt from income
taxation in the Contracting State of which it

is a resident, provided that more than one

half of the beneficiaries, members or partici-

pants, if any, in such organization are per-

sons that are entitled, under this Article, to
the benefits of the Convention.

2. A person that is not entitled to the

benefits of the Convention pursuant to the
provisions of paragraph 1 may, nevertheless,
be granted the benefits of the Convention if
the competent authority of the Contracting
State in which the income in question arises
so determines.

3. For the purposes of subparagraph e) of

paragraph 1, the term "a recognized stock
exchange" means:

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a) the NASDAQ System owned by the Na-

tional Association of Securities Dealers, Inc.
and any stock exchange registered with the
Securities and Exchange Commission as a
national securities exchange for the purposes
of the Securities Exchange Act of 1934;

b) the Stockholm Stock Exchange (Stock-

holms Fondbors); and

c) any other stock exchange agreed upon

by the competent authorities of the Contract-

ing States.

4. The competent authorities of the Con-

tracting States shall consult together with a
view to developing a commonly agreed
application of the provisions of this Article.

The competent authorities shall, in accordan-

ce with the provisions of Article 26 (Ex-
change of information), exchange such in-
formation as is necessary for carrying out the
provisions of this Article and safeguarding,
in cases envisioned therein, the application of
their domestic law.

Article 18

Artistes and athletes

1. Notwithstanding the provisions of Ar-

ticles 14 (Independent personal services) and

15 (Dependent personal services), income

derived by a resident of a Contracting State
as an entertainer, such as a theatre, motion

picture, radio, or television artiste, or a
musician, or as an athlete, from his personal
activities as such exercised in the other
Contracting State, may be taxed in that other
State, except where the amount of the gross
receipts derived by such entertainer or ath-
lete, including expenses reimbursed to him

or borne on his behalf, from such activities

a) "NASDAQ"-systemet som �gs av "the

National Association of Securities Dealers,
Inc." och varje aktieb�rs, som registrerats

hos V�rdepappers- och b�rskommissionen

("the Securities and Exchange Commission")
s�som en inhemsk v�rdepappersb�rs enligt
V�rdepappersb�rslagen ("the Securities
Exchange Act") fr�n �r 1934;

b) Stockholms fondb�rs; och

c) varje annan aktieb�rs som de beh�riga

myndigheterna i de avtalsslutande staterna
kommit �verens om.

4. De beh�riga myndigheterna i de av-

talsslutande staterna skall �verl�gga med
varandra i syfte att utveckla en gemensamt
�verenskommen till�mpning av best�mmel-
serna i denna artikel. De beh�riga myndig-
heterna skall i �verensst�mmelse med be-
st�mmelserna i artikel 26, utbyta s�dan
information som �r n�dv�ndig f�r att till-
�mpa best�mmelserna i denna artikel och f�r
att garantera, i fall som f�rutsetts d�ri,
till�mpningen av deras interna lagstiftning.

Artikel 18

Artister och idrottsm�n

1. Utan hinder av best�mmelserna i artik-

larna 14 och 15 f�r inkomst, som person
med hemvist i en avtalsslutande stat f�rv�r-
var genom sin personliga verksamhet i den
andra avtalsslutande staten i egenskap av
artist, s�som teater- eller filmsk�despelare,
radio- eller televisionsartist eller musiker,
eller av idrottsman, beskattas i denna andra
stat. Detta g�ller dock inte om bruttoinkom-
sten som s�dan artist eller idrottsman erh�ller
genom s�dan verksamhet, d�ri inbegripet
kostnader som s�dan person ersatts f�r eller
som betalats f�r hans r�kning, inte �verstiger

6109

SFS 1994:1617

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SFS 1994:1617

6110

sex tusen amerikanska dollar (6 000 $) eller
motsvarande belopp i svenska kronor under
en tolvm�nadersperiod.

2. I fall d� inkomst genom personlig verk-

samhet, som artist eller idrottsman ut�var i
denna egenskap, inte tillfaller artisten eller
idrottsmannen sj�lv utan annan person, f�r
denna andra persons inkomst, utan hinder av
best�mmelserna i artiklarna 7 och 14, be-
skattas i den avtalsslutande stat d�r artisten
eller idrottsmannen ut�var verksamheten,
s�vida det inte kan visas att varken artisten
eller idrottsmannen eller denne n�rst�ende

person direkt eller indirekt p� n�got s�tt f�r
del av denna persons vinst, h�ri inbegripet
mottagandet av uppskjuten ers�ttning, grati-
fikation, arvode, utdelning, inkomst fr�n
handelsbolag och annan utdelning av vinst.

Artikel 19

Pension och livr�nta

1. Om inte best�mmelserna i artikel 20 och

punkt 2 i denna artikel f�ranleder annat,
beskattas pension och annan liknande ers�tt-
ning p� grund av tidigare anst�llning och
livr�nta som uppb�rs av och r�tteligen till-
kommer person med hemvist i en avtals-
slutande stat endast i denna avtalsslutande
stat.

2. Pension, svensk allm�n till�ggspension

d�ri inbegripen, och andra f�rm�ner som
utg�r enligt best�mmelserna i en avtalsslutan-
de stats socialf�rs�krings- eller liknande
lagstiftning till person med hemvist i den
andra avtalsslutande staten eller till person

som �r medborgare i F�renta Staterna, be-
skattas - utan hinder av best�mmelserna i
punkt 2 i artikel 20 - endast i den f�rst-
n�mnda staten.

does not exceed six thousand United States
dollars ($6,000) or its equivalent in Swedish
kronor for any 12 month period.

2. Where income in respect of activities

exercised by an entertainer or an athlete in
his capacity as such accrues not to the enter-
tainer or athlete but to another person, that
income of that other person may, notwith-
standing the provisions of Articles 7 (Busi-
ness profits) and 14, be taxed in the Con-
tracting State in which the activities of the
entertainer or athlete are exercised, unless it
is established that neither the entertainer or
athlete nor persons related thereto participate
directly or indirectly in any profits of that

other person in any manner, including the
receipt of deferred remuneration, bonuses,
fees, dividends, partnership distributions or
other distributions.

Article 19

Pensions and annuities

1. Subject to the provisions of Article 20

(Government service) and of paragraph 2 of
this Article, pensions and other similar
remuneration in consideration of past em-
ployment and annuities derived and benefici-
ally owned by a resident of a Contracting
State shall be taxable only in that Contracting
State.

2. Notwithstanding the provisions of para-

graph 2 of Article 20, pensions (including
the Swedish "allm�n till�ggspension") and
other benefits paid out under provisions of
the social security or similar legislation of a
Contracting State to a resident of the other
Contracting State or a citizen of the United
States shall be taxable only in the first-men-
tioned State.

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3. The term "annuities" as used in this Ar-

ticle means a stated sum paid periodically at
stated times during life or during a specified
or ascertainable number of years, under an
obligation to make the payments in return for
adequate and full consideration (other than
services rendered or to be rendered).

4. a) In determining the taxable income of

an individual who renders personal services
and who is a resident of a Contracting State
but not a national of that State, contributions
paid by, or on behalf of, such individual to
a pension or other retirement arrangement
that is established and maintained and recog-
nized for tax purposes in the other Contract-
ing State shall be treated in the same way for
tax purposes in the first-mentioned State as a
contribution paid to a pension or other retire-
ment arrangement that is established and
maintained and recognized for tax purposes
in that first-mentioned State, provided that:

(i) contributions were paid by, or on

behalf of, such individual to such arrange-

ment before he became a resident of the
first-mentioned State; and

(ii) the competent authority of the

first-mentioned State agrees that the pen-
sion or other retirement arrangement gene-
rally corresponds to a pension or other

retirement arrangement recognized for tax

purposes by that State.
b) A pension or other retirement arrange-

ment is recognized for tax purposes in a
State if the contributions to the arrangement
would qualify for tax relief in that State.

SFS 1994:1617

6111

3. Uttrycket "livr�nta" i denna artikel

�syftar ett fastst�llt belopp, som utbetalas
periodiskt p� fastst�llda tider under vederb�-
randes livstid eller under visst angivet eller
fastst�llbart antal �r och som utg�r p� grund
av f�rpliktelse att verkst�lla dessa utbetal-
ningar s�som ers�ttning f�r d�remot fullt
svarande vederlag (med undantag f�r redan

utf�rda eller framtida tj�nster).

4. a) Vid best�mmandet av den beskatt-

ningsbara inkomsten f�r en fysisk person,
som har hemvist i en avtalsslutande stat utan
att vara medborgare i denna stat, med an-
ledning av dennes tj�nsteut�vning, skall
avgifter som betalas av eller f�r denne fysis-
ka person till en pensionsplan eller annan
plan f�r tryggande av �lderdomen, som �r
grundad i och administreras i den andra
avtalsslutande staten och �ven �r erk�nd f�r
beskattnings�ndam�l i denna andra stat, vid

beskattningen behandlas i den f�rstn�mnda

staten p� samma s�tt som avgift som betalas
till en pensionsplan eller annan plan f�r
tryggande av �lderdomen, som �r grundad i
och administreras i den f�rstn�mnda staten
och erk�nd f�r beskattnings�ndam�l i denna
stat. Detta g�ller emellertid endast om

1) avgifter betalades av eller f�r denne

fysiska person till s�dan plan innan han
fick hemvist i den f�rstn�mnda staten; och

2) den beh�riga myndigheten i den f�rst-

n�mnda staten anser att planen motsvarar
en s�dan plan som vid beskattningen �r
erk�nd i denna stat.

b) En pensionsplan eller annan plan f�r

tryggande av �lderdomen anses som erk�nd
vid beskattningen i en stat om avgifter till
s�dan plan �r avdragsgilla eller eljest medf�r
skatteneds�ttnine i denna stat.

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6112

Artikel 20

Offentlig tj�nst

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

som betalas av en avtalsslutande stat, dess
politiska underavdelningar eller lokala myn-
digheter till fysisk person p� grund av arbete
som utf�rts i denna stats, dess politiska
underavdelningars eller lokala myndigheters
tj�nst, beskattas endast i denna stat.

b) S�dan ers�ttning beskattas emellertid

endast i den andra avtalsslutande staten om
arbetet utf�rs i denna stat och personen i
fr�ga har hemvist d�r och

1) �r medborgare i denna stat; eller

2) inte fick hemvist i denna stat uteslu-

tande f�r att utf�ra arbetet.

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

fonder inr�ttade av, en avtalsslutande stat,
dess politiska underavdelningar eller lokala
myndigheter till fysisk person p� grund av
arbete som utf�rts i denna stats, dess politis-
ka underavdelningars eller lokala myndig-
heters tj�nst, beskattas endast i denna stat.

b) S�dan pension beskattas emellertid

endast i den andra avtalsslutande staten om
personen i fr�ga har hemvist och �r med-
borgare i denna stat.

3. Best�mmelserna i artiklarna 14, 15, 16,

18 och 19 till�mpas p� ers�ttning och pen-

sion som betalas p� grund av arbete som
utf�rts i samband med r�relse som bedrivs
av en avtalsslutande stat, dess politiska
underavdelningar eller lokala myndigheter.

SFS 1994:1617

Article 20

Government service

1. a) Remuneration, other than a pension,

paid by a Contracting State or a political

subdivision or a local authority thereof to an
individual in respect of services rendered to
that State or subdivision or authority shall be
taxable only in that State.

b) However, such remuneration shall be

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

(i) is a citizen 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 political
subdivision or a local authority thereof to an
individual in respect of services rendered to
that State or subdivision or authority shall be
taxable only in that State.

b) However, such pension shall be taxable

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

3. The provisions of Articles 14 (Indepen-

dent personal services), 15 (Dependent
personal services), 16 (Directors' fees), 18
(Artistes and athletes) and 19 (Pensions and
annuities) shall apply to remuneration and
pensions in respect of services rendered in
connection with a business carried on by a
Contracting State or a political subdivision or
a local authority thereof.

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6113

SFS 1994:1617

Article 21

Students and trainees

Payments received for the purpose of

maintenance, education, or training by a
student, apprentice, or business trainee who
is or was immediately before visiting a
Contracting State a resident of the other
Contracting State and who is present in the

first-mentioned State for the purpose of his
full-time education or training shall not be
taxed in that State, provided that such pay-
ments arise from sources outside that State.

Article 22

Other income

1. Items of income of a resident of a Con-

tracting State, wherever arising, not dealt
with in the foregoing Articles of this Con-
vention shall be taxable only in that State.

2. The provisions of paragraph 1 shall not

apply to income, other than income from real
property as defined in paragraph 2 of Article
6 (Income from real property), if the be-
neficial owner of the income, being a resi-
dent of a Contracting State, carries on busi-

ness in the other Contracting State through a
permanent establishment situated therein, or

performs in that other State independent
personal services from a fixed base situated
therein, and the income is attributable to
such permanent establishment or fixed base.
In such case the provisions of Article 7
(Business profits) or Article 14 (Independent
personal services), as the case may be, shall
apply.

Artikel 21

Studerande och praktikanter

Studerande, l�rling eller aff�rspraktikant,

som har eller omedelbart f�re vistelsen i en
avtalsslutande stat hade hemvist i den andra
avtalsslutande staten och som vistas i den
f�rstn�mnda staten f�r undervisning eller
utbildning p� heltid, beskattas inte i denna
stat f�r belopp som han erh�ller f�r sitt
uppeh�lle, sin undervisning eller utbildning,
under f�ruts�ttning att beloppen h�rr�r fr�n
k�lla utanf�r denna stat.

Artikel 22

Annan inkomst

1. Inkomst som person med hemvist i en

avtalsslutande stat f�rv�rvar och som inte
behandlas i f�reg�ende artiklar av detta avtal
beskattas endast i denna stat, oavsett varifr�n

inkomsten h�rr�r.

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

p� inkomst, med undantag f�r inkomst av
s�dan fast egendom som avses i artikel 6
punkt 2, om den som har r�tt till inkomsten
har hemvist i en avtalsslutande stat och
bedriver r�relse i den andra avtalsslutande
staten fr�n ett d�r bel�get fast driftst�lle eller
ut�var sj�lvst�ndig yrkesverksamhet i denna

andra stat fr�n d�r bel�gen stadigvarande
anordning, samt inkomsten �r h�nf�rlig till
det fasta driftst�llet eller den stadigvarande
anordningen. I s�dant fall till�mpas best�m-
melserna i artikel 7 respektive artikel 14.

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6114

SFS 1994:1617

Artikel 23

Undanr�jande av dubbelbeskattning

1. I enlighet med best�mmelserna i F�renta

Staternas lagstiftning - s�dan den kan komma
att �ndras fr�n tid till annan utan att den
allm�nna princip som anges h�r �ndras - och
med beaktande av de begr�nsningar som
anges i denna lagstiftning, skall F�renta
Staterna medge person som har hemvist
eller �r medborgare i F�renta Staterna av-
r�kning fr�n i F�renta Staterna utg�ende

skatt p� inkomst av

a) den inkomstskatt som erlagts i Sverige

av personen i fr�ga eller f�r hans r�kning;
och

b) betr�ffande bolag i F�renta Staterna som

�ger minst 10 procent av r�stetalet f�r aktier-
na i ett bolag som har hemvist i Sverige och
fr�n vilket f�rstn�mnda bolag erh�ller ut-
delning, den inkomstskatt som erlagts i
Sverige av eller f�r det utdelande bolaget p�
vinst av vilken utdelningen betalas.

Vid till�mpningen av denna punkt och

punkterna 3 och 4 skall de skatter som anges
i artikel 2 punkterna 1 b och 2 anses vara
inkomstskatter utom s�vitt avser skatterna
som anges i punkterna 5) och 6) i 1 b).

2.a) I fall d� en person med hemvist i

Sverige f�rv�rvar inkomst, som enligt be-
st�mmelserna i detta avtal f�r beskattas i
F�renta Staterna, skall Sverige, utom d�
inkomst beskattats endast enligt best�mmel-
serna i artikel 1 punkt 4, med beaktande av
best�mmelserna i svensk lagstiftning -
s�som de kan komma att �ndras fr�n tid till
annan utan att den allm�nna princip som
anges h�r �ndras - fr�n denna persons in-
komstskatt avr�kna ett belopp motsvarande
den inkomstskatt som betalats i F�renta

Staterna.

Article 23

Relief from double taxation

1. In accordance with the provisions and

subject to the limitations of the law of the
United States (as it may be amended from
time to time without changing the general
principle hereof), the United States shall
allow to a resident or citizen of the United
States as a credit against the United States
tax on income

a) the income tax paid to Sweden by or on

behalf of such citizen or resident; and

b) in the case of a United States company

owning at least 10 percent of the voting
stock of a company which is a resident of

Sweden and from which the United States
company receives dividends, the income tax
paid to Sweden by or on behalf of the dis-
tributing company with respect to the profits
out of which the dividends are paid.

For the purposes of this paragraph and pa-

ragraphs 3 and 4, the taxes referred to in
paragraphs 1 b) and 2 of Article 2 (Taxes
covered) shall be considered income taxes
except for the taxes referred to in paragraphs

1 b) v) and vi).

2. a) Where a resident of Sweden derives

income which may be taxed in the United
States in accordance with the provisions of
this Convention [except when income is
taxed only in accordance with the provisions
of paragraph 4 of Article 1 (Personal sco-
pe)], Sweden shall allow - subject to the
provisions of the law of Sweden (as it may
be amended from time to time without
changing the general principle hereof) - as
a deduction from Swedish tax on the income
of that resident an amount equal to the in-

come tax paid in the United States.

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SFS 1994:1617

6115

The provisions of this subparagraph shall

apply equally to the computation of tax on
income of an individual resident of the Uni-
ted States from gains taxed in Sweden in
accordance with paragraph 7 of Article 13
(Gains).

b) Where a resident of Sweden derives

income which shall be taxable only in the
United States in accordance with the pro-
visions of paragraph 2 of Article 19 (Pen-
sions and annuities) and Article 20 (Govern-
ment service) Sweden may, when determi-
ning the graduated rate of Swedish tax, take
into account the income which shall be

taxable only in the United States.

c) Dividends paid by a company being a

resident of the United States to a company
which is a resident of Sweden shall be ex-
empt from Swedish tax to the extent that the
dividends would have been exempt under

Swedish law if both companies had been
Swedish companies. This provision shall not

apply unless the profits out of which the
dividends are paid have been subjected to the

normal corporate tax in the United States.

3. Where a United States citizen is a resi-

dent of Sweden, the following rules shall

apply

a) Sweden shall allow, subject to the pro-

visions of the law of Sweden (as it may be

amended from time to time without changing
the general principle thereof), as a deduction
from Swedish tax the income tax paid to the
United States in respect of profits, income or

gains which arise in the United States, except
that such deduction shall not exceed the

amount of the tax that would be paid to the
United States according to this Convention if

the resident were not a United States citizen;

Best�mmelserna ovan i denna punkt till�m-

pas p� motsvarande s�tt vid ber�kningen av
skatt p� s�dan vinst som uppb�rs av person
med hemvist i F�renta Staterna och som f�r
beskattas i Sverige enligt artikel 13 punkt 7.

b) I fall d� en person med hemvist i Sveri-

ge f�rv�rvar inkomst som enligt best�mmel-
serna i artikel 19 punkt 2 och i artikel 20
skall beskattas endast i F�renta Staterna, f�r
Sverige vid fastst�llandet av skattesatsen f�r
svensk progressiv skatt beakta den inkomst
som skall beskattas endast i F�renta Staterna.

c) Utdelning fr�n bolag med hemvist i

F�renta Staterna till bolag med hemvist i
Sverige skall vara undantagen fr�n svensk
skatt i den m�n utdelningen skulle ha varit

undantagen fr�n beskattning enligt svensk
lagstiftning om b�da bolagen hade varit
svenska. Denna best�mmelse till�mpas endast
om den vinst av vilken utdelningen betalas
har underkastats allm�n bolagsskatt i F�renta
Staterna.

3. I fall d� en medborgare i F�renta Stater-

na har hemvist i Sverige skall f�ljande regler
g�lla:

a) Sverige skall i enlighet med best�m-

melserna i svensk lagstiftning - s�som de
kan komma att �ndras fr�n tid till annan utan
att den allm�nna princip som anges h�r
�ndras - fr�n den svenska skatten avr�kna
den inkomstskatt som betalats till F�renta
Staterna p� inkomst eller vinst som h�rr�r
fr�n F�renta Staterna. S�dan avr�kning skall
dock inte ske med h�gre belopp �n den skatt
som enligt detta avtal skulle ha erlagts till
F�renta Staterna om personen inte var med-
borgare i F�renta Staterna.

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6116

b) Vid ber�kningen av skatten i F�renta

Staterna skall F�renta Staterna, med beaktan-
de av de begr�nsningar som finns i F�renta
Staternas lagstiftning - s�som den kan kom-
ma att �ndras fr�n tid till annan utan att den
allm�nna princip som anges h�r �ndras -
fr�n den inkomstskatt som utg�r i F�renta
Staterna avr�kna den inkomstskatt som be-
talats till eller tillkommer Sverige efter det
att avr�kning medgivits enligt punkt a ovan.

Den s�lunda medgivna avr�kningen skall
dock inte minska den del av skatten i F�renta
Staterna som f�r avr�knas fr�n svensk skatt

enligt punkt a ovan.

c) Vid till�mpning av punkt b ovan skall

inkomst eller vinst anses h�rr�ra fr�n Sverige
i den omfattning som beh�vs f�r att undvika
dubbelbeskattning av inkomsten.

4. Vid undanr�jande av dubbelbeskattning

enligt denna artikel och med f�rbeh�ll f�r
s�dana k�llregler i en avtalsslutande stats

interna lagstiftning som syftar till att begr�n-
sa avr�kning av utl�ndsk skatt skall fr�gan
varifr�n en inkomst anses h�rr�ra avg�ras
uteslutande enligt f�ljande regler:

a) Inkomst, som f�rv�rvas av person med

hemvist i en avtalsslutande stat skall anses
h�rr�ra fr�n den andra avtalsslutande staten
om den f�r beskattas i denna andra stat i
enlighet med detta avtal, s�vida den inte f�r
beskattas i denna andra stat endast p� grund

av 1) medborgarskap enligt artikel 1 punkt 4
eller 2) tidigare hemvist enligt artikel 13
punkt 7.

b) Inkomst som f�rv�rvas av en person

med hemvist i en avtalsslutande stat som
enligt avtalet inte f�r beskattas i den andra
avtalsslutande staten skall anses h�rr�ra fr�n
den f�rstn�mnda staten.

Best�mmelserna i denna punkt skall inte

till�mpas vid avr�kning fr�n skatt i F�renta

Staterna av andra utl�ndska skatter �n de
som anges i artikel 2 punkterna 1 b och 2.

SFS 1994:1617

b) for the purpose of computing the United

States tax, the United States shall allow,
subject to the limitations of the law of the
United States (as it may be amended from
time to time without changing the general
principle hereof), as a credit against United
States income tax the income tax paid or
accrued to Sweden after the deduction refer-
red to in subparagraph a), provided that the
credit so allowed shall not reduce that por-
tion of the United States tax that is deduc-
tible from Swedish tax in accordance with

subparagraph a); and

c) for the purposes of subparagraph b) pro-

fits, income or gains shall be deemed to arise
in Sweden to the extent necessary to avoid

double taxation of such income.

4. For the purposes of allowing relief

from double taxation pursuant to this Article

and subject to such source rules in the do-
mestic laws of the Contracting States as
apply for the purpose of limiting the foreign
tax credit, income shall be deemed to arise
exclusively as follows

a) income derived by a resident of a Con-

tracting State shall be deemed to arise in the
other Contracting State if it may be taxed in

that other State in accordance with this
Convention unless it is taxable in that other

State solely by reason of (i) citizenship in
accordance with paragraph 4 of Article 1
(Personal scope) or (ii) former residency in
accordance with paragraph 7 of Article 13;

b) income derived by a resident of a Con-

tracting State which may not be taxed in the
other Contracting State in accordance with
the Convention shall be deemed to arise in
the first-mentioned State.

The rules of this paragraph shall not apply

in determining credits against United States

tax for foreign taxes other than the taxes
referred to in paragraphs 1 b) and 2 of Ar-
ticle 2.

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Article 24

Non-discrimination

1. A citizen of a Contracting State or a

legal person, partnership or association
deriving its status as such from the laws in
force in 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 a citizen of that other State or a
legal person, partnership or association
deriving its status as such from the laws in
force in that other State in the same circum-
stances is or may be subjected. This pro-
vision shall, notwithstanding the provisions
of Article 1 (Personal scope), also apply to
persons who are not residents of one or both
of the Contracting States. However, for the
purposes of United States tax, a United

States citizen who is not a resident of the
United States and a Swedish citizen who is

not a resident of the United States are not in
the same circumstances.

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 favorably levied in that other
State than the taxation levied on enterprises
of that other State carrying on the same
activities. This provision shall not be con-
strued as obliging a Contracting State to

grant to residents of the other Contracting
State any personal allowances, reliefs, and
reductions for taxation purposes on account

of civil status or family responsibilities
which it grants to its own residents.

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SFS 1994:1617

Artikel 24

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat eller

juridisk person eller annan sammanslutning

som bildats enligt den lagstiftning som g�ller
i en avtalsslutande stat, skall inte i den andra
avtalsslutande staten bli f�rem�l f�r beskatt-
ning eller d�rmed sammanh�ngande krav
som �r av annat slag eller mer tyngande �n

den beskattning och d�rmed sammanh�ng-
ande krav som medborgare i denna andra
stat, juridisk person eller annan samman-
slutning som bildats enligt den lagstiftning
som g�ller i denna andra stat under samma
f�rh�llanden �r eller kan bli underkastad.
Utan hinder av best�mmelserna i artikel 1
till�mpas denna best�mmelse �ven p� person
som inte har hemvist i en avtalsslutande stat

eller i b�da avtalsslutande staterna. D�rvid
g�ller emellertid vid beskattning i F�renta
Staterna, att medborgare i F�renta Staterna,
som inte har hemvist i F�renta Staterna, inte
anses befinna sig under samma f�rh�llanden
som medborgare i Sverige, som inte har
hemvist i F�renta Staterna.

2. Beskattningen av fast driftst�lle, som

f�retag i en avtalsslutande stat har i den
andra avtalsslutande staten, skall i denna
andra stat inte vara mindre f�rdelaktig �n
beskattningen av f�retag i denna andra stat,
som bedriver verksamhet av samma slag.
Denna best�mmelse anses inte medf�ra
skyldighet f�r en avtalsslutande stat att med-
ge person med hemvist i den andra avtalsslu-

tande staten s�dant personligt avdrag vid
beskattningen, s�dan skattebefrielse eller
skatteneds�ttning p� grund av civilst�nd eller

f�rs�rjningsplikt mot familj som medges
person med hemvist i den egna staten.

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SFS 1994:1617

3. Utom i de fall d� best�mmelserna i

artikel 9 punkt 1, artikel 11 punkt 5 eller
artikel 12 punkt 4 till�mpas �r r�nta, royalty
och annan betalning fr�n person med hemvist
i en avtalsslutande stat till person med hem-
vist i den andra avtalsslutande staten av-
dragsgilla vid best�mmandet av den beskatt-
ningsbara inkomsten f�r den f�rstn�mnda
personen p� samma villkor som betalning till
person med hemvist i den f�rstn�mnda sta-
ten. P� samma s�tt �r skuld som person med
hemvist i en avtalsslutande stat har till per-

son med hemvist i den andra avtalsslutande
staten avdragsgill vid best�mmandet av den
f�rstn�mnda personens beskattningsbara
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

kapital helt eller delvis �gs eller kontrolleras,
direkt eller indirekt, av en eller flera perso-
ner 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 sam-
manh�ngande krav som �r av annat slag eller
mer tyngande �n den beskattning och d�rmed

sammanh�ngande krav som annat liknande
f�retag i den f�rstn�mnda staten �r eller kan
bli underkastat.

5. Best�mmelserna i denna artikel hindrar

inte beskattning med en s�dan skatt som
anges i artikel 10 punkt 8.

6. Utan hinder av best�mmelserna i artikel

2 till�mpas best�mmelserna i f�revarande
artikel p� skatter av varje slag och beskaffen-
het som p�f�rs av en avtalsslutande stat, dess
politiska underavdelningar eller lokala myn-
digheter.

6118

3. Except where the provisions of para-

graph 1 of Article 9 (Associated enterprises),
paragraph 5 of Article 11 (Interest), or
paragraph 4 of Article 12 (Royalties) apply,
interest, royalties, and other disbursements
paid by a resident of a Contracting State to
a resident of the other Contracting State
shall, for the purposes of determining the
taxable profits of the first-mentioned resi-
dent, be deductible under the same condi-
tions as if they had been paid to a resident of

the first-mentioned State. Similarly, any
debts of a resident of a Contracting State to
a resident of the other Contracting State
shall, for the purposes of determining the
taxable capital of the first-mentioned resi-

dent, be deductible under the same condi-
tions as if they had been contracted to a
resident of the first-mentioned State.

4. Enterprises of a Contracting State, the

capital of which is wholly or partly owned or
controlled, directly or indirectly, by one or
more residents of the other Contracting
State, shall not be subjected in the first-
mentioned State to any taxation or any requi-
rement connected therewith which is other or
more burdensome than the taxation and
connected requirements to which other simi-
lar enterprises of the first-mentioned State

are or may be subjected.

5. Nothing in this Article shall be constru-

ed as preventing imposition of a tax descri-
bed in paragraph 8 of Article 10 (Dividends).

6. The provisions of this Article shall, not-

withstanding the provisions of Article 2

(Taxes covered), apply to taxes of every kind
and description imposed by a Contracting

State or a political subdivision or local autho-
rity thereof.

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Article 25

Mutual agreement procedure

1. Where a person considers that the

actions of one or both of the Contracting
States result or will result for him in taxation
not in accordance with the provisions of this
Convention, he may, irrespective of the
remedies provided by the domestic law of
those States, present his case to the compe-
tent authority of the Contracting State of
which he is a resident or citizen.

2. The competent authority shall endeavor,

if the objection appears to it to be justified
and if it is not itself able to arrive at a satis-
factory solution, to resolve the case by
mutual agreement with the competent autho-
rity of the other Contracting State, with a
view to the avoidance of taxation which is
not in accordance with the Convention. Any
agreement reached shall be implemented

notwithstanding any time limits or other
procedural limitations in the domestic law of
the Contracting States.

3. The competent authorities of the Con-

tracting States shall endeavor to resolve by
mutual agreement any difficulties or doubts
arising as to the interpretation or application
of the Convention. In particular the compe-
tent authorities of the Contracting States may
agree on

a) the attribution of income, deductions,

credits, or allowances of an enterprise of a
Contracting State to its permanent establish-
ment situated in the other Contracting State;

b) the allocation of income, deductions,

credits, or allowances between persons;

c) the characterization of particular items

of income;

SFS 1994:1617

6119

Artikel 25

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutan-

de stat eller b�da avtalsslutande staterna
vidtagit �tg�rder som f�r honom medf�r eller
kommer att medf�ra beskattning som strider
mot best�mmelserna i detta avtal, kan han,
utan att detta p�verkar hans r�tt att anv�nda

sig av de r�ttsmedel som finns i dessa staters
interna r�ttsordning, framl�gga saken f�r den

beh�riga myndigheten i den avtalsslutande

stat d�r han har hemvist eller �r medborgare.

2. Om den beh�riga myndigheten finner

inv�ndningen grundad men inte sj�lv kan f�
till st�nd en tillfredsst�llande l�sning, skall
myndigheten s�ka l�sa fr�gan genom �msesi-
dig �verenskommelse med den beh�riga
myndigheten i den andra avtalsslutande staten
i syfte att undvika beskattning som strider
mot avtalet. �verenskommelse som tr�ffats
genomf�rs utan hinder av tidsgr�nser eller
andra processuella begr�nsningar i de av-
talsslutande staternas interna lagstiftning.

3. De beh�riga myndigheterna i de avtals-

slutande staterna skall genom �msesidig
�verenskommelse s�ka avg�ra sv�righeter
eller tvivelsm�l som uppkommer i fr�ga om
tolkningen eller till�mpningen av avtalet.
De beh�riga myndigheterna kan �ven �ver-
l�gga med varandra i syfte att komma �ver-
ens om

a) f�rdelningen av inkomst, avdrag, av-

r�kning eller betalningar mellan ett f�retag i
en avtalsslutande stat och dess fasta driftst�l-
le i den andra avtalsslutande staten;

b) f�rdelningen av inkomst, avdrag, av-

r�kning eller betalningar mellan olika perso-
ner;

c) till vilket inkomstslag viss inkomst skall

h�nf�ras;

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6120

SFS 1994:1617

d) till�mpningen av k�llregler betr�ffande

viss inkomst; samt

e) definitionen av ett visst uttryck.
De kan �ven �verl�gga i syfte att undvika

dubbelbeskattning i fall som inte omfattas av
avtalet.

4. De beh�riga myndigheterna i de av-

talsslutande staterna kan tr�da i direkt f�r-
bindelse med varandra i syfte att tr�ffa �ver-
enskommelse i de fall som angivits i f�re-
g�ende punkter.

Artikel 26

Utbyte av upplysningar

1. De beh�riga myndigheterna i de av-

talsslutande staterna skall utbyta s�dana
upplysningar som �r n�dv�ndiga f�r att
till�mpa best�mmelserna i detta avtal eller i
de avtalsslutande staternas interna lagstiftning
i fr�ga om skatter som omfattas av avtalet i
den m�n beskattningen enligt denna lagstift-
ning inte strider mot avtalet. Utbytet av
upplysningar begr�nsas inte av artikel 1.
Upplysningar som en avtalsslutande stat
mottagit skall behandlas s�som hemliga p�
samma s�tt som upplysningar, som erh�llits
enligt den interna lagstiftningen i denna stat
och f�r yppas endast f�r personer eller myn-
digheter (d�ri inbegripna domstolar och
f�rvaltningsorgan) som fastst�ller, uppb�r,
administrerar eller indriver de skatter som
omfattas av avtalet eller handl�gger �tal eller
besv�r i fr�ga om dessa skatter. Dessa perso-
ner eller myndigheter skall anv�nda upp-
lysningarna endast f�r s�dana �ndam�l. De
f�r yppa upplysningarna vid offentlig r�tte-
g�ng eller i domstolsavg�randen.

d) the application of source rules with re-

spect to particular items of income; and

e) a common meaning of a term.
They may also consult together for the

elimination of double taxation in cases not
provided for in the Convention.

4. The competent authorities of the Con-

tracting States may communicate with each
other directly for the purpose of reaching an
agreement in the sense of the preceding
paragraphs.

Article 26

Exchange of information

1. The competent authorities of the Con-

tracting States shall exchange such informa-
tion as is necessary for carrying out the
provisions of this Convention or of the
domestic laws of the Contracting States
concerning taxes covered by the Convention
insofar as the taxation thereunder is not

contrary to the Convention. The exchange of
information is not restricted by Article 1
(Personal scope). Any information received
by a Contracting State shall be treated as

secret in the same manner as information
obtained under the domestic laws of that
State and shall be disclosed only to persons
or authorities (including courts and admini-
strative bodies) involved in the assessment,
collection, or administration of, the enfor-
cement or prosecution in respect of, or the
determination of appeals in relation to, the
taxes covered by the Convention. Such
persons or authorities shall use the informa-
tion only for such purposes. They may
disclose the information in public court

proceedings or in judicial decisions.

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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 administrative
practice of that or of the other Contracting
State;

b) to supply information which is not

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

c) to supply information which would dis-

close any trade, business, industrial, com-
mercial, or professional secret or trade

process, or information the disclosure of
which would be contrary to public policy

(ordre public).

3. If information is requested by a Con-

tracting State in accordance with this Article,
the other Contracting State shall obtain the
information to which the request relates in
the same manner and to the same extent as if

the tax of the first-mentioned State were the
tax of that other State and were being impos-
ed by that other State. If specifically reque-
sted by the competent authority of a Contrac-
tting State, the competent authority of the
other Contracting State shall provide infor-

mation under this Article in the form of
depositions of witnesses and authenticated
copies of unedited original documents (in-
cluding books, papers, statements, records,
accounts, and writings), to the same extent
such depositions and documents can be
obtained under the laws and administrative

practices of that other State with respect to

its own taxes.

6121

SFS 1994:1617

2. Best�mmelserna i punkt 1 anses inte i

n�got fall medf�ra skyldighet f�r en avtals-
slutande stat att:

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

fr�n lagstiftning och administrativ praxis i
denna avtalsslutande stat eller i den andra av-
talsslutande staten;

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

g�ngliga enligt lagstiftning eller sedvanlig
administrativ praxis i denna avtalsslutande
stat eller i den andra avtalsslutande staten;

c) l�mna upplysningar som skulle r�ja

aff�rshemlighet, industri-, handels- eller

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

3. Om en avtalsslutande stat beg�r upplys-

ning enligt denna artikel, skall den andra
avtalsslutande staten skaffa fram de upp-
lysningar som framst�llningen avser p�
samma s�tt och i samma omfattning som om
den f�rstn�mnda statens skatt var denna
andra stats skatt och p�f�rd av denna andra
stat. Om beh�rig myndighet i en avtalsslutan-
de stat s�rskilt beg�r det, skall den beh�riga
myndigheten i den andra avtalsslutande staten
tillhandah�lla upplysningarna enligt denna
artikel i form av skriftliga vittnesintyg och
bestyrkta kopior av ej redigerade original-
handlingar (d�ri inbegripet b�cker, doku-
ment, rapporter, protokoll, r�kenskaper eller
skriftv�xling) i samma omfattning som s�da-
na intyg och handlingar kan erh�llas enligt
lagstiftning och administrativ praxis i denna
andra stat betr�ffande dess egna skatter.

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SFS 1994:1617

4. De beh�riga myndigheterna i de avtals-

slutande staterna kan genom �msesidig �ver-
enskommelse best�mma s�ttet f�r till�mp-
ningen av f�reg�ende punkter i denna artikel.
S�dana �verenskommelser kan omfatta men

beh�ver inte begr�nsas till, f�rfaringss�ttet
f�r genomf�randet av automatiskt och spon-
tant utbyte av upplysningar samt av upp-
lysningar avseende viss industriell verksam-
het, utbyte av upplysningar p� beg�ran,
samtidiga skatterevisioner och andra s�dana
metoder att utbyta upplysningar som kan
vara n�dv�ndiga eller l�mpliga f�r att ge-
nomf�ra de i punkt 1 angivna syftena.

5. Vid till�mpningen av denna artikel

till�mpas avtalet, utan hinder av best�mmel-
serna i artikel 2, p� skatter av varje slag som
p�f�rs av en avtalsslutande stat.

Artikel 27

Administrativ handr�ckning

1. De avtalsslutande staterna f�rbinder sig

att l�mna varandra handr�ckning och bist�nd
vid indrivning av skatter p� vilka avtalet
till�mpas, j�mte r�ntor, kostnader och till�gg
h�nf�rliga till s�dana skatter.

2. I fr�ga om framst�llning om indrivning

av skatt kan en avtalsslutande stats skatte-
fordran, som har blivit slutgiltigt fastst�lld,
godtas f�r indrivning av den andra avtalsslut-
ande staten och kan drivas in i denna stat
enligt de lagar som g�ller betr�ffande in-
drivning och uppb�rd av dess egna skatter.

3. Framst�llning skall vara �tf�ljd av

bekr�ftelse som visar, att skatten blivit slut-
giltigt fastst�lld enligt lagstiftningen i den stat
som g�r framst�llningen.

6122

4. The competent authorities may by mutu-

al agreement settle the mode of application
of the preceding paragraphs of this Article.
Such agreements may include but need not
be limited to procedures for implementing
routine, spontaneous and industrywide ex-
changes of information, information exchang-
es on request, simultaneous tax examinations
and such other methods of exchanging in-
formation as may be necessary or appropri-
ate to carry out the purposes of paragraph 1.

5. For the purposes of this Article, the
Convention shall apply, notwithstanding the
provisions of Article 2 (Taxes covered), to
taxes of every kind imposed by a Contracting
State.

Article 27

Administrative assistance

1. The Contracting States undertake to lend

assistance and support to each other in the
collection of the taxes to which this Con-
vention applies, together with interest, costs,

and additions to such taxes.

2. In the case of applications for enfor-

cement of taxes, revenue claims of each of
the Contracting States which have been
finally determined may be accepted for
enforcement by the other Contracting State
and may be collected in that State in accord-
ance with the laws applicable to the enfor-
cement and collection of its own taxes.

3. Any application shall include a certifica-

tion that under the laws of the State making
the application the taxes have been finally
determined.

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4. The assistance provided for in this

Article shall not be accorded with respect to
the citizens, companies, or other entities of
the State to which the application is made,

except as is necessary to insure that the ex-
emption or reduced rate of tax granted under
this Convention to such citizens, companies,
or other entities shall not be enjoyed by
persons not entitled to such benefits.

5. This Article shall not impose upon

either of the Contracting States the obligation
to carry out administrative measures which
are of a different nature from those used in
the collection of its own taxes, or which
would be contrary to its sovereignty, securi-
ty, or public policy.

Article 28

Diplomatic agents and consular officers

Nothing in this Convention shall affect the

fiscal privileges of diplomatic agents or
consular officers under the general rules of
international law or under the provisions of
special agreements.

Article 29

Entry into force

1. This Convention shall be subject to

ratification in accordance with the applicable
procedures of each Contracting State and
instruments of ratification shall be exchanged
at Washington as soon as possible.

6123

SFS 1994:1617

4. Handr�ckning enligt denna artikel skall

inte medges betr�ffande medborgare, bolag
eller andra sammanslutningar i den stat hos
vilken framst�llningen g�rs. Detta g�ller
dock inte handr�ckning som �r n�dv�ndig f�r
att garantera att den skattebefrielse eller
skatteneds�ttning som enligt avtalet medges
s�dan medborgare, s�dant bolag eller s�dana
sammanslutningar inte tillkommer personer
som inte �r ber�ttigade till s�dana f�rm�ner.

5. Denna artikel medf�r inte skyldighet f�r

n�gondera avtalsslutande staten att vidta
f�rvaltnings�tg�rder som �r av annat slag �n
de som anv�nds f�r att driva in dess egna
skatter eller som skulle strida mot dess
suver�nitet, s�kerhet eller allm�nna h�nsyn.

Artikel 28

Diplomatiska f�retr�dare och konsul�ra

tj�nstem�n

Best�mmelserna i detta avtal ber�r inte de

privilegier vid beskattningen som enligt

folkr�ttens allm�nna regler eller best�mmel-
ser i s�rskilda �verenskommelser tillkommer
diplomatiska f�retr�dare och konsul�ra tj�n-
stem�n.

Artikel 29

Ikrafttr�dande

1. Detta avtal skall ratificeras enligt det

f�rfarande som g�ller i vardera avtalsslutande
staten och ratifikationshandlingarna skall
utv�xlas i Washington snarast m�jligt.

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SKS 1994:1617

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

av ratifikationshandlingarna och dess be-
st�mmelser till�mpas:

a) i F�renta Staterna

1) betr�ffande skatt som inneh�lls vid

k�llan, p� belopp som betalas eller till-
godof�rs den 1 januari som f�ljer n�rmast
efter den dag d� avtalet tr�der i kraft eller
senare;

2) betr�ffande andra skatter, i fr�ga om

beskattnings�r som b�rjar den 1 januari
som f�ljer n�rmast efter den dag d� avtalet
tr�der i kraft eller senare; och
b) i Sverige

1) betr�ffande skatter p� inkomst, p�

inkomst som f�rv�rvas den 1 januari som
f�ljer n�rmast efter den dag d� avtalet
tr�der i kraft eller senare;

2) betr�ffande f�rm�genhetsskatten, skatt

som p�f�rs det andra kalender�ret som
f�ljer p� det under vilket avtalet tr�der i
kraft eller senare;

3) betr�ffande skatten p� vissa premiebe-

talningar som betalas till utl�ndska f�r-
s�kringsgivare, p� premiebetalningar som
g�rs den 1 januari som f�ljer n�rmast efter
den dag d� avtalet tr�der i kraft eller sena-
re.

3. I och med att f�revarande avtal blir

till�mpligt skall det avtal mellan Sverige och
Amerikas F�renta Stater f�r undvikande av
dubbelbeskattning och fastst�llande av be-
st�mmelser ang�ende �msesidig handr�ck-
ning betr�ffande inkomst- och andra skatter
och det till avtalet h�rande protokollet, vilka
undertecknades i Washington den 23 mars

1939 och �ndrades genom till�ggsavtal, som

undertecknades i Stockholm den 22 oktober

1963, upph�ra att g�lla. Best�mmelserna i
1939 �rs avtal i dess �ndrade lydelse skall

upph�ra att till�mpas betr�ffande F�renta
Staterna och Sverige fr�n och med den dag
d� motsvarande best�mmelser i f�revarande
avtal skall till�mpas f�rsta g�ngen enligt
best�mmelserna i punkt 2 i denna artikel.

6124

2. The Convention shall enter into force

upon the exchange of instruments of ratifica-
tion and its provisions shall have effect

a) in the case of the United States

(i) in respect of taxes withheld at source,

for amounts paid or credited on or after
the first day of January next following the
date on which the Convention enters into
force;

(ii) in respect of other taxes, for taxable

years beginning on or after the first day of
January next following the date on which
the Convention enters into force; and
b) in the case of Sweden

(i) in respect of taxes on income, for in-

come derived on or after the first day of
January next following the date on which
the Convention enters into force;

(ii) in respect of the State capital tax, for

tax which is assessed in or after the second
calendar year following that in which the

Convention enters into force;

(iii) in respect of the excise tax imposed

on insurance premiums paid to foreign in-
surers, for premiums paid on or after the
first day of January next following the date

on which the Convention enters into force.

3. Upon the coming into effect. of this

Convention, the Convention and accompa-
nying Protocol between the Government of
the United States of America and the King-
dom of Sweden for the avoidance of double
taxation and the establishment of rules of
reciprocal administrative assistance in the
case of income and other taxes, signed at
Washington on March 23, 1939, as modified
by a Supplementary Convention signed at
Stockholm on October 22, 1963, shall termi-
nate. The provisions of the 1939 Convention,
as modified, shall cease to have effect with
respect to the United States and Sweden from
the date on which the corresponding pro-
visions of this Convention shall, for the first
time, have effect according to the provisions

background image

of paragraph 2 of this Article. With regard to
the Swedish State capital tax, the 1939 Con-
vention shall be applied for the last time for
tax assessed the first year after the year in
which this Convention enters into force.

Article 30

Termination

This Convention shall remain in force until

terminated by a Contracting State. Either
Contracting State may terminate the Con-

vention at any time after 5 years from the
date on which the Convention enters into
force, provided that at least 6 months prior
notice of termination has been given through

diplomatic channels. In such event, the
Convention shall cease to have effect

a) in the case of the United States

(i) in respect of taxes withheld at source,

for amounts paid or credited on or after

the first day of January next following the
expiration of the 6 months period;

(ii) in respect of other taxes, for taxable

years beginning on or after the first day of
January next following the expiration of the

6 months period; and

b) in the case of Sweden

(i) in respect of taxes on income, for in-

come derived on or after the first day of
January next following the expiration of
the 6 months period;

(ii) in respect of the State capital tax, for

tax which is assessed in or after the second
calendar year following the expiration of
the 6 months period;

(iii) in respect of the excise tax imposed

on insurance premiums paid to foreign in-
surers, for premiums paid on or after the
first day of January next following the
expiration of the 6 months period.

6125

SFS 1994:1617

Betr�ffande den svenska f�rm�genhetsskatten
skall 1939 �rs avtal till�mpas sista g�ngen p�
skatt som p�f�rs det f�rsta �ret som f�ljer p�
det under vilket avtalet tr�der i kraft.

Artikel 30

Upph�rande

Detta avtal f�rblir i kraft tills det upps�gs

av en avtalsslutande stat. Endera avtalsslutan-
de staten kan s�ga upp avtalet n�r som helst
efter fem �r r�knat fr�n den dag d� avtalet
tr�der i kraft, under f�ruts�ttning att med-
delande om upps�gningen l�mnats p� diplo-
matisk v�g minst sex m�nader i f�rv�g. I
h�ndelse av s�dan upps�gning upph�r avtalet
att g�lla

a) i F�renta Staterna

1) betr�ffande skatter som inneh�lls vid

k�llan, p� belopp som betalas eller till-
godof�rs den 1 januari som f�ljer n�rmast
efter utg�ngen av sexm�nadersperioden
eller senare;

2) betr�ffande andra skatter, i fr�ga om

beskattnings�r som b�rjar den 1 januari
som f�ljer n�rmast efter utg�ngen av sex-
m�nadersperioden eller senare; och
b) i Sverige

1) betr�ffande skatter p� inkomst, p� in-

komst som f�rv�rvas den 1 januari som
f�ljer n�rmast efter utg�ngen av sexm�na-
dersperioden eller senare;

2) betr�ffande f�rm�genhetsskatten, skatt

som p�f�rs det andra kalender�ret som
f�ljer efter utg�ngen av sexm�nadersperio-
den eller senare;

3) betr�ffande skatten p� vissa premiebe-

talningar som betalas till utl�ndska f�r-
s�kringsgivare, p� premiebetalningar som
g�rs den 1 januari som f�ljer n�rmast efter
utg�ngen av sexm�nadersperioden eller
senare.

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SPS 1994:1617

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade av respek-
tive regering, undertecknat avtalet.

Som skedde i Stockholm den 1 september

1994 i tv� exemplar p� engelska spr�ket.

F�R KONUNGARIKET
SVERIGES REGERING

Bo Lundgren

F�R AMERIKAS F�RENTA
STATERS REGERING

Thomas L. Siebert

(�vers�ttning)

Jag har �ran att h�nvisa till det denna dag
undertecknade avtalet mellan Sveriges rege-

ring och Amerikas F�renta Staters regering
f�r undvikande av dubbelbeskattning och
f�rhindrande av skatteflykt betr�ffande in-
komstskatter, samt att p� uppdrag av Ameri-
kas F�renta Staters regering bekr�fta f�ljande
�verenskommelser som tr�ffats mellan v�ra
b�da regeringar.

1. Scandinavian Airlines System (SAS) �r

ett konsortium i den betydelse detta uttryck
har i artikel 8 och dess del�gare utg�rs av
Det Danske Luftfartsselskab A/S (DDL), Det

Norske Luftfartsselkap A/S (DNL) samt AB
Aerotransport (ABA). F�r att undvika de

problem som �r f�renade med bedrivandet av
verksamhet i F�renta Staterna genom ett
konsortium, bildade del�garna i konsortiet �r

1946 ett bolag i New York, Scandinavian

6126

I have the honor to refer to the Convention
between the Government of the United States
of America and the Government of Sweden
for the Avoidance of Double Taxation and
the Prevention of Fiscal Evasion with Re-

spect to Taxes on Income, which was signed
today, and to confirm, on behalf of the
Government of the United States of America,
the following understandings reached bet-
ween our two Governments.

1. Scandinavian Airlines System (SAS) is

a consortium within the meaning of Article 8
(Shipping and Air Transport), its participa-
ting members being Det Danske Luftfartssel-
skab A/S (DDL), Det Norske Luftfarts-
selskap A/S (DNL), and AB Aerotransport
(ABA). In order to avoid the problems in-

herent in operating in the United States
through a consortium, the members of the
consortium in 1946 established a New York

IN WITNESS WHEREOF, the undersig-

ned, being duly authorized by their respec-
tive governments, have signed the Conven-
tion.

DONE at Stockholm, in duplicate, in the

English language, this first day of Septem-
ber, 1994.

FOR THE GOVERNMENT
OF SWEDEN

Bo Lundgren

FOR THE GOVERNMENT
OF THE UNITED STATES OF AMERICA

Thomas L. Siebert

SKRIFTV XLING

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SFS 1994:1617

6127

corporation, Scandinavian Airlines of North

America Inc. (SANA Inc.) - originally
under the name Scandinavian Airlines Sys-
tem, Inc. to act on their behalf in the United
States pursuant to an agency agreement dated
September 18, 1946. A similar agreement
was entered into by SAS directly and SANA
Inc. on March 14, 1951 and revised on
August 4, 1970.

Pursuant to the agency agreement, SANA

Inc. is authorized to perform only such
functions as SAS assigns to it, all in connec-
tion with international air traffic. Under that
agreement, all revenues collected by SANA
Inc. are automatically credited to SAS.
Operating expenses incurred by SANA Inc.

are debited to SAS in accordance with the
terms of the agency agreement. SAS is
obligated under the terms of the agency
agreement to reimburse SANA Inc. for all of
its expenses irrespective of the revenues of
SANA Inc. SANA Inc. does not perform any
functions except those connected with or

incidental to the business of SAS as an
operator of aircraft in international traffic.

In view of the special nature of the SAS

consortium and in view of the agency agree-
ment as described above, the United States

for purposes of Article 8 (Shipping and Air
Transport) of the Convention signed today
shall treat all of the income earned by SANA
Inc. which is derived from the operation in

international traffic of aircraft as the income
of the SAS consortium.

2. It is understood that the reference in

paragraph 2 of Article 19 (Pensions and
Annuities) to legislation similar to the social
security legislation of a Contracting State is
intended, in the case of the United States, to

refer to tier 1 Railroad Retirement benefits.

If this is in accordance with your under-

standing, I would appreciate an acknowledg-
ment from you to that effect.

Airlines of North America Inc. (SANA Inc.)
- ursprungligen ben�mnt Scandinavian
Airlines System, Inc.- f�r att p� deras
v�gnar bedriva verksamhet i F�renta Staterna

enligt ett agenturavtal daterat den 18 septem-
ber 1946. Ett liknande avtal ingicks direkt
mellan SAS och SANA Inc. den 14 mars

1951 och reviderades den 4 augusti 1970.

Enligt agenturavtalet �r SANA Inc. be-

h�rigt att fullg�ra endast s�dana uppgifter
som SAS tilldelar SANA Inc., vilka alla har
samband med internationell luftfart. Enligt
detta avtal krediteras SAS automatiskt alla
int�kter som uppb�rs av SANA Inc. SAS
debiteras f�r driftskostnaderna f�r den av
SANA Inc. bedrivna verksamheten i enlighet
med villkoren i agenturavtalet. Det �ligger
SAS enligt villkoren i agenturavtalet att
ers�tta SANA Inc. f�r alla kostnader oavsett
vilka int�kter som SANA Inc. har. SANA
Inc. bedriver ingen annan verksamhet �n
s�dan som sammanh�nger med eller f�ran-
leds av den verksamhet som SAS bedriver
med luftfartyg i internationell trafik.

Med h�nsyn till SAS-konsortiets speciella

beskaffenhet och med h�nsyn till det ovan
beskrivna agenturavtalet, kommer F�renta
Staterna vid till�mpningen av artikel 8 i det
denna dag undertecknade avtalet att behandla
all inkomst som SANA Inc. f�rv�rvar genom
anv�ndningen av luftfartyg i internationell
trafik som inkomst f�rv�rvad av SAS-konsor-
tiet.

2. Det f�ruts�tts att med h�nvisningen i

artikel 19 punkt 2 till lagstiftning liknande
socialf�rs�kringslagstiftningen i en avtalsslu-
tande stat avses, betr�ffande F�renta Stater-
na, "tier 1 Railroad Retirement benefits".

Om detta �r i �verensst�mmelse med Eder

uppfattning, skulle jag uppskatta en bekr�f-
telse p� detta fr�n Er.

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6128

SFS 1994:1617

Mottag, Ers Excellens, denna f�rnyade
f�rs�kran om min utm�rkta h�gaktning.

Undertecknat i Stockholm den 1 september

1994

F�r utrikesministern

Mr. Thomas L. Siebert

Utomordentlige och Befullm�ktigade
Ambassad�r f�r Amerikas F�renta Stater

(�vers�ttning)

Jag har �ran att bekr�fta mottagandet av Ert
brev daterat den 1 september 1994 som lyder
enligt f�ljande:

"Jag har �ran f�rs�kran om min

utm�rkta h�gaktning."

Jag har �ran att bekr�fta, p� den svenska

regeringens v�gnar, att den av Er f�reslagna
behandlingen av Scandinavian Airlines of
North America Inc. och "tier 1 Railroad
Retirement benefits", �r i �verensst�mmelse
med v�r uppfattning.

Mottag, Ers Excellens, denna f�rnyade
f�rs�kran om min utm�rkta h�gaktning.

Undertecknat i Stockholm den 1 september

1994

Bo Lundgren

I have the honor to acknowledge the receipt
of your letter of 1 September, 1994 which
reads as follows:

"I have the honor - assurances of my

highest consideration."

I have the honor to confirm, on behalf of

the Government of Sweden, that the treat-
ment of Scandinavian Airlines of North
America Inc. and of tier 1 Railroad Retire-
ment benefits as specified by you, is in
accordance with our understanding.

Accept, Excellency, the renewed assurances
of my highest consideration.

Dated at Stockholm, 1 September, 1994

Bo Lundgren

Accept, Excellency, the renewed assurances
of my highest consideration.

Dated at Stockholm, 1 September, 1994

For the Secretary of State:

Mr. Thomas L. Siebert

Ambassador Extraordinary and
Plenipotentiary of the United
States of America

;
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