SFS 2005:1088 om ändring i lagen (1994:1617) om dubbelbeskattningsavtal mellan Sverige och Amerikas Förenta Stater

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Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                                         </style> <div id="page1-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om �ndring i lagen (1994:1617) om dubbelbeskattningsavtal mellan Sverige och Amerikas F�renta Stater; utf�rdad den 1 december 2005. Enligt riksdagens beslut 1 f�reskrivs i fr�ga om lagen (1994:1617) om dub- belbeskattningsavtal mellan Sverige och Amerikas F�renta Stater att 1 och 3 �� samt bilagan till lagen skall ha f�ljande lydelse. 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, i den lydelse avtalet har genom det protokoll om �ndring i avtalet som undertecknades den 30 september 2005, skall tillsammans med de skriftv�xlingar som �r fogade till avtalet och protokollet och som utg�r en del av dessa, g�lla som lag h�r i landet. Avta- lets och skriftv�xlingarnas inneh�ll framg�r av bilaga till denna lag. 3 � Om en obegr�nsat eller begr�nsat skattskyldig 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. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag till�mpas i fr�ga om a) skatt p� inkomst som avses i artikel 20.4 i avtalet, p� inkomst som upp- burits den 1 januari 1996 eller senare, b) k�llskatter, p� belopp som betalas eller tillgodof�rs den f�rsta i den ka- lenderm�nad som f�ljer n�rmast efter den kalenderm�nad d� lagen tr�der i kraft eller senare, och c) andra skatter, f�r beskattnings�r som b�rjar den 1 januari det �r som n�rmast f�ljer efter det �r d� lagen tr�der i kraft eller senare. P� regeringens v�gnar P�R NUDER Roland Gustafsson (Finansdepartementet) 1 Prop. 2005/06:15, bet. 2005/06:SkU5, rskr. 2005/06:45. SFS 2005:1088 Utkom fr�n trycket den 16 december 2005 </div> <div id="page2-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2005:1088 CONVENTION BETWEEN THE GOVERN- MENT OF SWEDEN AND THE GOVERN- MENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PRE- VENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 2 The Government of Sweden and the Go- vernment 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 3 1. This Convention shall apply to persons who are residents of one or both of the Con- tracting 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 ac- corded 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): 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 sub- paragraph 1 e) of Article 3 (General Defini- tions) of this Convention, and the procedures AVTAL MELLAN SVERIGES REGERING OCH AMERIKAS F�RENTA STATERS REGERING F�R UNDVIKANDE AV DUBBELBESKATTNING OCH F�RHIND- RANDE AV SKATTEFLYKT BETR�F- FANDE SKATTER P� INKOMST Sveriges regering och Amerikas f�renta sta- ters regering som �nskar ing� ett avtal f�r und- vikande av dubbelbeskattning och f�rhind- rande av skatteflykt betr�ffande skatter p� in- komst, har kommit �verens om f�ljande: Artikel 1 Personer p� vilka avtalet till�mpas 1. Om inte annat anges i detta avtal, till�m- pas avtalet p� personer som har hemvist i en avtalsslutande stat eller i b�da de avtalsslu- tande staterna. 2. Avtalet begr�nsar inte p� n�got s�tt s�- dant undantag fr�n beskattning, s�dan skatte- befrielse, s�dant avdrag vid beskattning, s�dan avr�kning av skatt eller s�dan annan skatte- neds�ttning som nu medges eller senare kom- mer att medges a) enligt lagstiftningen i endera avtalsslu- tande 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: a) Utan hinder av annat avtal som de avtals- slutande staterna ing�tt, skall en tvist om huru- vida en �tg�rd skall anses falla inom ramen f�r detta avtals till�mpningsomr�de avg�ras en- dast av de beh�riga myndigheterna i de avtals- slutande staterna, som anges i punkt 1 e) i arti- kel 3 i detta avtal, och de f�rfaranden som f�- Bilaga (�vers�ttning) 2 I den nu �tergivna avtalstexten har iakttagits de �ndringar som skett genom protokollet den 30 september 2005. 3 Artikel 1.4 har f�tt denna lydelse och artikel 1.6 har tillagts genom protokollet den 30 september 2005. </div> <div id="page3-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2005:1088 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 nondiscrimina- tion obligations of this Convention exclu- sively shall apply with respect to that measure, except for such national treatment or mostfa- vored-nation obligations as may apply to trade in goods under the General Agreement on Tar- iffs and Trade. No national treatment or most- favorednation 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, proce- dure, 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 un- der Article 4 (Residence)], and by reason of citizenship may tax its citizens, as if the Con- vention had not come into effect. Notwith- standing the other provisions of this Conven- tion, a former citizen or long-term resident of the United States may, for the period of ten years following the loss of such status, be taxed in accordance with the laws of the United States. 5. The provisions of paragraph 4 shall not affect a) the benefits conferred by the United States under paragraph 2 of Article 9 (Associ- ated enterprises), under paragraph 2 of Article 19 (Pensions and annuities), and under Arti- cles 23 (Relief from double taxation), 24 (Nondiscrimination) and 25 (Mutual agree- ment procedure); and b) the benefits conferred by the United States under Articles 20 (Government ser- vice), 21 (Students and trainees) and 28 (Dip- lomatic agents and consular officers) upon in- reskrivs i detta avtal skall uteslutande anv�n- das avseende denna tvist. b) S�vida inte de beh�riga myndigheterna kommer �verens om att en beskattnings�tg�rd inte skall anses falla inom ramen f�r detta av- tals till�mpningsomr�de, skall uteslutande de �taganden i detta avtal som avser f�rbud mot diskriminering till�mpas p� s�dan �tg�rd, utom s�vitt avser s�dan f�rpliktelse till natio- nell likabehandling eller mestgynnadnations- behandling som g�ller f�r varuhandeln enligt GATT. Inga f�rpliktelser till nationell likabe- handling eller mest-gynnad-nationsbehandling enligt n�got annat avtal skall till�mpas s�vitt avser s�dan �tg�rd. c) Med uttrycket �tg�rd f�rst�s i denna punkt lagstiftning, f�reskrift, regel, f�rfa- rande, beslut, administrativ handling eller varje annan form av �tg�rd. 4. Utan hinder av best�mmelserna i avtalet, utom punkt 5, f�r F�renta staterna beskatta person som enligt artikel 4 har hemvist d�r och, p� grund av medborgarskap, person som �r medborgare i F�renta staterna, som om av- talet inte hade g�llt. Utan hinder av �vriga be- st�mmelser i detta avtal f�r en person som tidi- gare varit medborgare eller l�ngvarigt bosatt i F�renta staterna beskattas i enlighet med lag- stiftningen i F�renta staterna under en period av tio �r efter det att denna status upph�rde. 5. Best�mmelserna i punkt 4 p�verkar inte a) de f�rm�ner som F�renta staterna medger 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 perso- ner som varken �r medborgare eller har immi- grantstatus i F�renta staterna. </div> <div id="page4-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2005:1088 dividuals who are neither citizens of, nor have immigrant status in, the United States. 6. In the case of an item of income, profit or gain derived by or through a person that is fis- cally transparent under the laws of either Con- tracting State, such item shall be considered to be derived by a resident of a State to the extent that the item is treated for the purposes of the taxation law of such State as the income, profit, or gain of a resident. Article 2 Taxes covered 4 1. The existing taxes to which this Conven- tion 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 insur- ers and with respect to private foundations. 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 premiums are not re- insured with a person not entitled to the bene- fits of this or any other convention which ex- empts these taxes; and b) in Sweden: (i) the national income tax; (ii) the withholding tax on dividends; (iii) the income tax on nonresidents; (iv) the income tax on nonresident artistes and athletes; (v) for the purpose of paragraph 3 of this Article, the national capital tax; 6. Inkomst eller vinst som f�rv�rvas av eller genom en person vars inkomst enligt lagstift- ningen i endera avtalsslutande staten �r f�re- m�l f�r del�garbeskattning, skall anses f�rv�r- vad av en person med hemvist i en av staterna till den del som inkomsten eller vinsten, enligt skattelagstiftningen i denna stat, behandlas som inkomst eller vinst hos en person med hemvist i staten i fr�ga. 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 inkomst- skatter som utg�r enligt Internal Revenue Code [med undantag f�r skatten p� uppsam- lade vinstmedel (the accumulated earnings tax), skatten p� icke utdelade vinstmedel i f�rvaltningsbolag (the personal holding com- pany tax) och socialf�rs�kringsskatter (so- cial security taxes)] samt punktskatterna p� f�rs�kringspremier som betalas till utl�ndsk f�rs�kringsgivare och p� privata stiftelser. Av- talet till�mpas dock i fr�ga om punktskatterna p� f�rs�kringspremier som betalas till utl�nd- ska f�rs�kringsgivare endast i den m�n de ris- ker 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, 2) kupongskatten, 3) den s�rskilda inkomstskatten f�r utom- lands bosatta, 4) den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., 5) vid till�mpningen av punkt 3 i denna arti- kel, den statliga f�rm�genhetsskatten, 4 Artikel 2.1 har f�tt denna lydelse genom protokollet den 30 september 2005. </div> <div id="page5-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2005:1088 (vi) the excise tax imposed on insurance premiums paid to foreign insurers; and (vii) the municipal income tax. 2. The Convention skall 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 author- ities 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 concerning the appli- cation of the Convention, including explana- tions, regulations, rulings, or judicial deci- sions. 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 permanent establish- ment of such person in Sweden or to a fixed base available to such person in Sweden for the purpose of performing independent per- sonal 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 resi- dent 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; 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 deter- mined under Article 4; d) an estate of a person described in sub- paragraph a), b) or c); or 6) skatten p� vissa premiebetalningar som betalas till utl�ndska f�rs�kringsgivare, och 7) den kommunala inkomstskatten. 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 varandra de v�sentliga �ndringar som vidtagits i respektive skattelag- stiftning och om officiellt publicerat material av v�sentlig betydelse f�r avtalets till�mpning, d�ri inbegripet f�rklaringar, f�reskrifter, dom- stolsutslag 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�lv- st�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 med- borgare 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 be- skattnings�r d�refter, 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 vis- telsen hade, hemvist i F�renta staterna (i en- lighet med artikel 4), d) d�dsboet efter s�dan person som anges i a), b) eller c), eller </div> <div id="page6-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2005:1088 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, un- less the context otherwise requires a) the term person includes an individual, an estate, a trust, a partnership, a company, and any other body of persons; b) the term company means any entity which is treated as a body corporate for in- come tax purposes; c) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident 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 Sec- retary 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; f) the term United States means the United States of America, but such term (i) does not include Puerto Rico, the Virgin Is- lands, Guam, or other United States posses- sions or territories, and (ii) includes (A) the territorial sea of the United States and (B) the seabed and subsoil of the submarine areas ad- jacent to the territorial sea, over which the United States of America exercises sovereign rights, in accordance with international law, for the purpose of exploration for and exploi- tation of the natural resources of such areas; 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 an- nan personsammanslutning, b) bolag �syftar den som vid inkomstbe- skattningen 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 av- talsslutande staten, d) internationell trafik �syftar transport med skepp eller luftfartyg utom d� transporten sker uteslutande mellan platser i en avtalsslu- tande stat, e) beh�rig myndighet �syftar: 1) i F�renta staterna, the Secretary of the Treasury eller dennes befullm�ktigade om- bud, och 2) i Sverige, finansministern eller dennes befullm�ktigade ombud eller den myndighet �t vilken uppdragits att vara beh�rig myndig- het enligt detta avtal, f) F�renta staterna �syftar Amerikas f�r- enta stater, men omfattar inte Puerto Rico, Jungfru�arna, Guam eller annan besittning el- ler annat omr�de som tillh�r F�renta staterna. Uttrycket omfattar F�renta staternas territori- alvatten samt havsbottnen och dennas under- lag i de omr�den under vattnet som gr�nsar till F�renta staternas territorialvatten �ver vilka omr�den Amerikas f�renta stater i �verens- st�mmelse med folkr�ttens regler ut�var suve- r�na r�ttigheter i fr�ga om utforskning och ut- nyttjande av omr�denas naturtillg�ngar, </div> <div id="page7-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2005:1088 g) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the terri- torial sea as well as other maritime areas over which Sweden, in accordance with interna- tional law, exercises sovereign rights or juris- diction. 2. As regards the application of the Conven- tion by a Contracting State any term not de- fined therein shall, unless the context other- wise requires or the competent authorities agree to a common meaning pursuant to the provisions of Article 25 (Mutual agreement procedure), have the meaning which it has un- der the laws of that State concerning the taxes to which the Convention applies. Article 4 Residence 5 1. a) For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation, or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or of profits attributable to a permanent establishment in that State. b) A United States citizen or an alien law- fully admitted for permanent residence in the United States is a resident of the United States, but only if such person has a substan- tial presence, permanent home, or habitual abode in the United States. If such person is also a resident of Sweden under this para- graph, such person will also be treated as a United States resident under this paragraph g) Sverige �syftar Konungariket Sverige och, n�r uttrycket anv�nds i geografisk bem�r- kelse, Sveriges territorium, dess territorial- vatten liksom de andra havsomr�den �ver vilka Sverige i �verensst�mmelse med folkr�t- tens regler ut�var suver�na r�ttigheter eller ju- risdiktion. 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�f- far �verenskommelse om uttryckets inneb�rd, varje uttryck, som inte definierats i avtalet, ha den betydelse som uttrycket har enligt den sta- tens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till�mpas. Artikel 4 Hemvist 1. a) Vid till�mpningen av detta avtal f�r- st�s med uttrycket person med hemvist i en avtalsslutande stat person som enligt lagstift- ningen 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 �ven denna stat samt dess politiska underav- delningar och lokala myndigheter. Uttrycket inbegriper emellertid inte person som �r skatt- skyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat eller endast f�r inkomst som �r h�nf�rlig till ett fast driftst�lle i denna stat. b) 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 be- tydande tid, har en permanent bostad eller vis- tas stadigvarande i F�renta staterna. Om en s�- dan person har hemvist �ven i Sverige enligt denna punkt, behandlas han ocks� som person med hemvist i F�renta staterna enligt denna 5 Artikel 4.1 har f�tt denna lydelse genom protokollet den 30 september 2005. </div> <div id="page8-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2005:1088 and such persons status shall be determined under paragraph 2. c) The term resident of a Contracting State includes a legal person organized under the laws of that Contracting State and that is generally exempt from tax in that State and is established and maintained in that State either: i) exclusively for religious, charitable, sci- entific, artistic, cultural, or educational pur- poses; or ii) to provide pensions or other similar re- tirement benefits pursuant to a plan. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be de- termined as follows a) he shall be deemed to be a resident of the State in which he has a permanent home avail- able to him; if he has a permanent home avail- able 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 habit- ual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a citizen; d) if he is a citizen of both States or of nei- ther of them, the competent authorities of the Contracting States shall settle the question 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 punkt och hans hemvist skall best�mmas en- ligt punkt 2. c) Uttrycket person med hemvist i en av- talsslutande stat inbegriper en juridisk person som bildats enligt lagstiftningen i denna av- talsslutande stat och som �r generellt undanta- gen fr�n beskattning i denna stat samt �r grun- dad i och administreras i denna stat antingen: 1) i uteslutande religi�st, v�lg�rande, veten- skapligt, konstn�rligt, kulturellt eller utbild- ningsfr�mjande syfte, eller 2) f�r att tillhandah�lla pensioner eller an- dra liknande pensionsf�rm�ner enligt en pen- sionsplan. 2. D� p� grund av best�mmelserna i punkt 1 en fysisk person har hemvist i b�da de avtals- slutande staterna, best�ms hans hemvist p� f�ljande s�tt: a) han anses ha hemvist i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfogande; om han har en s�dan bostad i b�da staterna, anses han ha hemvist i den stat med vilken hans personliga och ekonomiska f�r- bindelser �r starkast (centrum f�r levnadsin- tressena), b) om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen eller om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�rfogande, anses han ha hemvist i den stat d�r han stadigva- rande vistas, c) om han stadigvarande vistas i b�da sta- terna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist i den stat d�r han �r medborgare, d) om han �r medborgare i b�da staterna el- ler om han inte �r medborgare i n�gon av dem, avg�r de beh�riga myndigheterna i de avtals- slutande staterna fr�gan genom �msesidig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 ett bolag har hemvist i b�da avtalsslutande sta- terna, anses bolaget i fr�ga, om det bildats en- ligt lagstiftningen i en avtalsslutande stat eller </div> <div id="page9-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2005:1088 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 Contracting States, the competent authorities of the Con- tracting States shall settle the question by mu- tual 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 in- cludes especially a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site or construction or instal- lation project constitutes a permanent estab- lishment only if it lasts more than twelve months. The use of an installation or drilling rig or ship in a Contracting State to explore for or exploit natural resources constitutes a per- manent establishment only if such use is for more than twelve months. 4. Notwithstanding the preceding provi- sions of this Article, the term permanent es- tablishment shall be deemed not to include a) the use of facilities solely for the purpose 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 deliv- ery; 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 �m- sesidig �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�re- tags verksamhet helt eller delvis bedrivs. 2. Uttrycket fast driftst�lle innefattar s�r- skilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, och f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. 3. En plats f�r byggnads-, anl�ggnings- el- ler installationsverksamhet utg�r fast drift- st�lle endast om verksamheten p�g�r mer �n tolv m�nader. Anv�ndningen i en avtalsslu- tande stat av installation, borrplattform eller skepp f�r att utforska eller utvinna naturtill- g�ngar utg�r fast driftst�lle endast om anv�nd- ningen 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�lle inte innefatta: a) anv�ndningen av anordningar uteslu- tande f�r lagring, utst�llning eller utl�mnande av f�retaget tillh�riga varor, b) innehavet av ett f�retaget tillh�rigt varu- lager uteslutande f�r lagring, utst�llning eller utl�mnande, </div> <div id="page10-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2005:1088 c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enter- prise; d) the maintenance of a fixed place of busi- ness solely for the purpose of purchasing goods or merchandise or of collecting infor- mation for the enterprise; e) the maintenance of a fixed place of busi- ness solely for the purpose of carrying on, for the enterprise, any other activity of a prepara- tory 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 para- graph 6 applies is acting on behalf of an en- terprise and has and habitually exercises in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a perma- nent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in para- graph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Contract- ing State merely because it carries on business in that State through a broker, general com- mission agent or any other agent of an inde- pendent 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 con- trolled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall c) innehavet av ett f�retaget tillh�rigt varu- lager uteslutande f�r bearbetning eller f�r�d- ling genom annat f�retags f�rsorg, d) innehavet av en stadigvarande plats f�r aff�rsverksamhet uteslutande f�r ink�p av va- ror eller inf�rskaffande av upplysningar f�r f�retaget, e) innehavet av en stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att f�r f�reta- get bedriva annan verksamhet av f�rberedande eller bitr�dande art, f) innehavet av en stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att kombi- nera verksamheter som anges i punkterna a) e). 5. Om en person, som inte �r s�dan obero- ende representant p� vilken punkt 6 till�mpas, �r verksam f�r ett f�retag samt i en avtalsslu- tande stat har och d�r regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, an- ses detta f�retag utan hinder av best�mmel- serna i punkterna 1 och 2 ha fast driftst�lle i denna stat i fr�ga om varje verksamhet som denna person bedriver f�r f�retaget. Detta g�l- ler 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�rsverksam- het inte skulle g�ra denna stadigvarande plats f�r aff�rsverksamhet till ett fast drift- st�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, kommission�r eller annan oberoende representant, under f�r- uts�ttning att en s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar el- ler kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� annat </div> <div id="page11-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2005:1088 not of itself constitute either company a per- manent 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 in- come 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 property, livestock and equipment used in agriculture and forestry, rights to which the 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, min- eral deposits, sources and other natural re- sources; 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 property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from real prop- erty of an enterprise and to income from real property used for the performance of inde- pendent personal services. Article 7 Business profits 1. The profits of an enterprise of a Contract- ing State shall be taxable only in that State un- less the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of 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 bel�gen i den andra avtalsslutande staten (d�ri inbegripen inkomst av lantbruk eller skogs- bruk) f�r beskattas i denna andra stat. 2. Uttrycket fast egendom har den bety- delse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r bel�- gen. Uttrycket omfattar dock alltid tillbeh�r till fast egendom, levande och d�da inventa- rier i lantbruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privatr�tten om fast egendom till�mpas, byggnader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga el- ler fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan naturtillg�ng. Skepp, b�tar och luftfar- tyg anses inte vara fast egendom. 3. Best�mmelserna i punkt 1 till�mpas p� 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- l�mpas �ven p� inkomst av fast egendom som tillh�r f�retag och inkomst av fast egendom som anv�nds vid sj�lvst�ndig yrkesut�vning. Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en av- talsslutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�- relse i den andra avtalsslutande staten fr�n ett d�r bel�get fast driftst�lle. Om f�retaget bedri- ver r�relse p� nyss angivet s�tt, f�r f�retagets </div> <div id="page12-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2005:1088 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 car- ries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise en- gaged in the same or similar activities under the same or similar conditions. 3. In determining the profits of a permanent establishment, there shall be allowed as de- ductions expenses which are incurred for the purposes of the permanent establishment, in- cluding a reasonable allocation of executive and general administrative expenses, research and development expenses, interest, and other expenses incurred for the purposes of the en- terprise as a whole (or the part thereof which includes the permanent establishment), whether incurred in the State in which the per- manent establishment is situated or elsewhere. 4. Profits shall not be attributed to a perma- nent establishment by reason of the mere pur- chase 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 estab- lishment shall include only the profits derived from the assets or activities of the permanent establishment and shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 6. Where profits include items of income which are dealt with separately in other Arti- cles of the Convention, then the provisions of those Articles shall not be affected by the pro- visions of this Article. 7. The term profits as used in this Article means income derived from any trade or busi- ness whether carried on by an individual, company or any other person, or group of per- inkomst beskattas i den andra staten men en- dast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om ett f�retag i en avtalsslutande stat be- driver r�relse i den andra avtalsslutande staten fr�n ett d�r bel�get fast driftst�lle, h�nf�rs, om inte best�mmelserna i punkt 3 f�ranleder an- nat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat, om det hade varit ett frist�ende f�retag, som bedrivit verk- samhet av samma eller liknande slag under samma eller liknande villkor. 3. Vid best�mmandet av ett fast driftst�lles inkomst medges avdrag f�r utgifter som upp- kommit f�r det fasta driftst�llet, h�runder in- begripen en sk�lig del av utgifterna f�r f�reta- gets ledning och allm�nna f�rvaltning, forsk- nings- och utvecklingskostnader, r�ntor och andra utgifter som uppkommit f�r f�retaget 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 ett fast driftst�lle endast av den anledningen att varor ink�ps f�r f�retaget genom det fasta driftst�llets f�rsorg. 5. Vid till�mpningen av detta avtal skall en- dast inkomst som h�rr�r fr�n det fasta drift- st�llets tillg�ngar eller verksamhet inr�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 av- tal, 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 af- f�rsverksamhet, uthyrning av materiell l�s egendom h�ri inbegripen, vare sig verksamhe- </div> <div id="page13-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 2005:1088 sons, including the rental of tangible movable property. 8. a) The United States tax on insurance premiums paid to foreign insurers shall not be imposed on insurance and reinsurance premi- ums which are the receipts of a business of in- surance 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, directly or indi- rectly, 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 receipts of a business of insurance carried on by a resi- dent of the United States whether or not that business is carried on through a permanent es- tablishment in Sweden. 9. Notwithstanding paragraph 6 of this Arti- cle, 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 per- manent establishment or a fixed base during its existence is taxable or deductible in the Contracting State where such a permanent es- tablishment or fixed base is situated even if the payments are deferred until such perma- nent 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. 2. For the purposes of this Article, profits from the operation of ships or aircraft in inter- national traffic include profits derived from ten bedrivs av en fysisk person, ett bolag eller annan person eller av en grupp av personer. 8. a) Den skatt som i F�renta staterna utg�r p� f�rs�kringspremier som betalas till utl�nd- ska f�rs�kringsgivare skall inte tas ut p� f�r- s�krings eller �terf�rs�kringspremier som ut- g�r int�kter i f�rs�kringsr�relse som bedrivs av person med hemvist i Sverige oavsett om r�relsen bedrivs genom fast driftst�lle i F�r- enta staterna eller inte. S�dan skattebefrielse medges dock endast i den m�n ifr�gavarande risker inte direkt eller indirekt �terf�rs�krats hos person som inte �r ber�ttigad till befrielse fr�n s�dan skatt. b) Den skatt som i Sverige utg�r p� f�rs�k- ringspremier som betalas till utl�ndska f�rs�k- ringsgivare skall inte tas ut p� f�rs�kringspre- mier som utg�r int�kter i f�rs�kringsr�relse som bedrivs av person med hemvist i F�renta staterna oavsett om r�relsen bedrivs genom fast driftst�lle i Sverige eller inte. 9. Utan hinder av punkt 6 i denna artikel �r vid till�mpningen av punkterna 1 och 2 i denna artikel, artikel 13 punkt 3, artikel 14 och artikel 22 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 av- talsslutande stat d�r det fasta driftst�llet eller den stadigvarande anordningen �r bel�gen �ven om betalningarna har skjutits upp till dess att det fasta driftst�llet eller den stadigva- rande anordningen har avvecklats. Artikel 8 Sj�fart och luftfart 1. Inkomst som f�rv�rvas av f�retag i en av- talsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik be- skattas endast i denna stat. 2. Vid till�mpningen av denna artikel anses inkomst p� grund av uthyrning av skepp eller luftfartyg som inkomst genom anv�ndningen </div> <div id="page14-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS 2005:1088 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 re- lated equipment for the transport of contain- ers) used in international traffic shall be tax- able 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 international op- erating agency. With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS) the provisions of para- graphs 1 and 3 shall apply, but only to such part of the profits as corresponds to the partici- pation held in that consortium by AB Aero- transport (ABA), the Swedish partner of Scan- dinavian Airlines System (SAS). Article 9 Associated enterprises 1. Where a) an enterprise of a Contracting State par- ticipates directly or indirectly in the manage- ment, control or capital of an enterprise of the other Contracting State; or b) the same persons participate directly or indirectly in the management, control, or capi- tal of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between in- dependent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but by reason of those conditions have not so accrued, may be av skepp eller luftfartyg i internationell trafik, om uthyrningsinkomsten �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, under- h�ll eller uthyrning av containrar (trailers, pr�- mar och annan d�rtill h�rande utrustning f�r transport av containrar d�ri inbegripna) som anv�nds i internationell trafik, beskattas en- dast i denna stat. 4. Best�mmelserna i punkterna 1 och 3 till- l�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en internationell driftsorganisation. Be- st�mmelserna i punkterna 1 och 3 till�mpas �ven p� inkomst som f�rv�rvas av luftfarts- konsortiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av in- komsten som motsvarar den andel i konsortiet som innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian 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 kontrol- len av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, el- ler b) samma personer direkt eller indirekt del- tar i ledningen eller kontrollen av s�v�l ett f�- retag i en avtalsslutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. Om mellan f�retagen i fr�ga om deras han- delsf�rbindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av var- andra 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 </div> <div id="page15-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 15 SFS 2005:1088 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 enterprise of the other Contracting State has been charged to tax in that other State, and the profits so in- cluded are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enter- prises had been those which would have been made between independent enterprises, then that other State shall make an appropriate ad- justment 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 authorities of the Contracting States shall if necessary consult each other. 3. The provisions of paragraph 1 shall not limit any provisions of the law of either Con- tracting State which permit the distribution, apportionment, or allocation of income, de- ductions, credits, or allowances between per- sons, whether or not residents of a Contracting State, owned or controlled directly or indi- rectly by the same interests when necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such persons. Article 10 Dividends 6 1. Dividends paid by a company that 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 resi- detta f�retags inkomst och beskattas i �verens- st�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 beskattas i �verensst�mmelse d�rmed i denna andra stat samt den s�lunda inr�knade inkomsten �r s�- dan som skulle ha tillkommit f�retaget i den f�rstn�mnda staten om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�- retag, skall den andra staten genomf�ra veder- b�rlig justering av det skattebelopp som p�- f�rts f�r inkomsten i denna stat. Vid s�dan jus- tering iakttas �vriga best�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslu- tande staterna �verl�gger vid behov med var- andra. 3. Best�mmelserna i punkt 1 begr�nsar inte s�dana best�mmelser i en avtalsslutande stats lagstiftning som medger f�rdelning, proportio- nering eller annan uppdelning av inkomst eller avdrag, avr�kning eller betalningar mellan personer vare sig dessa har hemvist i en av- talsslutande 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. 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 beta- lar utdelningen har hemvist, enligt lagstift- ningen i denna stat, men om mottagaren har r�tt till utdelningen f�r skatten inte �verstiga: 6 Artikel 10 har f�tt denna lydelse genom protokollet den 30 september 2005. </div> <div id="page16-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 16 SFS 2005:1088 dent of the other Contracting State, the tax so charged shall not exceed: a) 5 percent of the gross amount of the divi- dends if the beneficial owner is a company that owns shares representing at least 10 per- cent of the voting power in the company pay- ing 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. Notwithstanding the provisions of para- graph 2, such dividends shall not be taxed in the Contracting State of which the company paying the dividends is a resident if the benefi- cial owner is: a) a company that is a resident of the other Contracting State that has owned, directly or indirectly through one or more residents of ei- ther Contracting State, shares representing 80 percent or more of the voting power in the company paying the dividends for a 12-month period ending on the date on which entitle- ment to the dividends is determined, and: i) satisfies the conditions of clause i) or ii) of subparagraph c) of paragraph 2 of Article 17 (Limitation on benefits); ii) satisfies the conditions of clauses i) and ii) of subparagraph e) of paragraph 2 of Arti- cle 17, provided that the company satisfies the conditions described in paragraph 4 of that Ar- ticle with respect to the dividends; iii) is entitled to benefits with respect to the dividends under paragraph 3 of Article 17; or iv) has received a determination pursuant to paragraph 6 of Article 17 with respect to this paragraph; or b) a pension fund that is a resident of the other Contracting State, provided that: i) such dividends are not derived from the carrying on of a trade or business by the pen- a) 5 procent av utdelningens bruttobelopp om den som har r�tt till utdelningen �r ett bo- lag vilket �ger andelar som representerar 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 beskattning f�r vinst av vilken utdelningen betalas. 3. Utan hinder av best�mmelserna i punkt 2, skall s�dan utdelning inte beskattas i den av- talsslutande stat d�r det bolag som betalar ut- delningen har hemvist om den som har r�tt till utdelningen �r: a) ett bolag med hemvist i den andra avtals- slutande staten som under en sammanh�ng- ande period av 12 m�nader f�re den dag d� det best�ms vem som �r ber�ttigad till utdel- ningen, har �gt, direkt eller indirekt genom en eller flera personer med hemvist i endera av- talsslutande staten, andelar som representerar minst 80 procent av r�stetalet i det utdelande bolaget och: 1) uppfyller villkoren i artikel 17 punkt 2 c) 1) eller 2), 2) uppfyller villkoren i artikel 17 punkt 2 e) 1) och 2), om bolaget uppfyller de villkor som anges i punkt 4 i n�mnda artikel avseende ut- delningen, 3) �r ber�ttigat till avtalsf�rm�ner betr�f- fande utdelningen enligt artikel 17 punkt 3, el- ler 4) har erh�llit ett beslut enligt artikel 17 punkt 6 avseende denna punkt, eller b) en pensionsfond med hemvist i den andra avtalsslutande staten, om: 1) utdelningen inte f�rv�rvas genom en av pensionsfonden, eller ett f�retag i intressege- </div> <div id="page17-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 17 SFS 2005:1088 sion fund or through an associated enterprise; and ii) such pension fund does not sell or make a contract to sell the holding from which such dividend is derived within two months of the date such pension fund acquired such holding. For the purposes of determining whether a company is entitled to benefits with respect to the dividends under paragraph 3 of Article 17, within the meaning of clause iii) of subpara- graph a) of this paragraph, the determination of whether a person owning shares, directly or indirectly, in the company claiming the bene- fits of this Convention is an equivalent benefi- ciary shall be made by treating such person as holding the same voting power in the com- pany paying the dividends as the company claiming the benefits holds in such company. 4. a) Subparagraph a) of paragraph 2 and subparagraph a) of paragraph 3 shall not apply in the case of dividends paid by a U.S. Regu- lated Investment Company (RIC) or a Real Estate Investment Trust (REIT). In the case of dividends paid by a RIC, subparagraph b) of paragraph 2 and subparagraph b) of paragraph 3 shall apply. In the case of dividends paid by a REIT, subparagraph b) of paragraph 2 and subparagraph b) of paragraph 3 shall apply only if: i) the beneficial owner of the dividends is an individual or pension fund, in either case holding an interest of not more than 10 percent in the REIT; ii) the dividends are paid with respect to a class of shares that is publicly traded and the beneficial owner of the dividends is a person holding an interest of not more than 5 percent of any class of the REITs shares; or iii) the beneficial owner of the dividends is a person holding an interest of not more than 10 percent in the REIT and the REIT is diver- sified. b) For purposes of this paragraph, a REIT shall be diversified if the value of no single interest in real property exceeds 10 percent of menskap med pensionsfonden, bedriven af- f�rsverksamhet, och 2) pensionsfonden inte s�ljer, eller ing�r av- tal om att s�lja, de andelar p� vilka utdel- ningen bel�per inom tv� m�nader efter det da- tum d� pensionsfonden f�rv�rvade andelarna. Vid best�mmandet av om ett bolag �r ber�t- tigat till avtalsf�rm�ner betr�ffande utdel- ningen enligt artikel 17 punkt 3, som avses i a) 3) ovan i denna punkt, skall best�mmandet av om en person, som direkt eller indirekt �ger andelar i bolaget, �r en j�mf�rlig f�rm�nsta- gare g�ras genom att en s�dan person behand- las som �gare till samma r�standel i det utde- lande bolaget som innehas av det bolag som yrkar p� avtalsf�rm�ner. 4. a) Best�mmelserna i punkterna 2 a) och 3 a) till�mpas inte p� utdelning som betalas av ett U.S. Regulated Investment Company (RIC) eller en Real Estate Investment Trust (REIT). P� utdelning som betalas av ett RIC till�mpas punkterna 2 b) och 3 b). P� utdel- ning som betalas av en REIT till�mpas punk- terna 2 b) och 3 b) endast om: 1) den som har r�tt till utdelningen �r en fy- sisk person eller en pensionsfond vars innehav i trusten inte �verstiger 10 procent, 2) utdelningen betalas p� ett slag av andelar som �r f�rem�l f�r allm�n oms�ttning och den som har r�tt till utdelningen �r en person som innehar h�gst 5 procent av n�got slag av ande- lar i trusten, eller 3) den som har r�tt till utdelningen �r en person vars innehav i trusten uppg�r till h�gst 10 procent och trusten �r diversifierad. b) Vid till�mpningen av denna punkt skall en REIT anses diversifierad om v�rdet av varje enskild fastighetsinvestering uppg�r till </div> <div id="page18-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 18 SFS 2005:1088 its total interests in real property. For the pur- poses of this provision, foreclosure property shall not be considered an interest in real prop- erty. Where a REIT holds an interest in a part- nership, it shall be treated as owning directly a proportion of the partnerships interests in real property corresponding to its interest in the partnership. 5. The term dividends as used in this Arti- cle means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights that is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident, and income from arrangements, including debt obligations, carrying the right to participate in profits to the extent so charac- terized under the laws of the Contracting State in which the income arises, as well as, in the case of the United States, contingent interest of a type that would not qualify as portfolio in- terest. 6. The provisions of paragraphs 2 and 3 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Con- tracting State, of which the company paying the dividends is a resident, through a perma- nent establishment situated therein, or per- forms in that other State independent personal services from a fixed base situated therein, and the dividends are attributable to such per- manent 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. 7. 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 perma- nent establishment or a fixed base situated in that State. h�gst 10 procent av v�rdet av det samlade fastighetsinnehavet. Vid till�mpningen av denna best�mmelse skall utm�tt egendom inte anses utg�ra ett fastighetsinnehav. En REIT som �ger andelar i ett handelsbolag skall anses som direkt �gare av s� stor andel av handels- bolagets fastighetsinnehav som motsvarar dess andel i handelsbolaget. 5. Med uttrycket utdelning f�rst�s i denna artikel inkomst av aktier eller andra r�ttighe- ter, som inte �r fordringar med r�tt till andel i vinst, samt inkomst av andra andelar, som en- ligt lagstiftningen i den stat d�r det utdelande bolaget har hemvist, beskattas p� samma s�tt som inkomst av aktier liksom �ven inkomst genom dispositioner, skuldf�rbindelser d�ri inbegripna, med r�tt till andel i vinst i den ut- str�ckning s�dan inkomst anses utg�ra utdel- ning enligt lagstiftningen i den avtalsslutande stat varifr�n inkomsten h�rr�r samt, i F�renta staterna, villkorad r�nta som inte klassificeras som portf�ljr�nta enligt lagstiftningen i F�r- enta staterna. 6. Best�mmelserna i punkterna 2 och 3 till- l�mpas inte om den som har r�tt till utdel- ningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande sta- ten, d�r bolaget som betalar utdelningen har hemvist, fr�n ett d�r bel�get fast driftst�lle el- ler ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n en d�r bel�gen stadigva- rande anordning, samt den andel p� grund av vilken utdelningen betalas �ger verkligt sam- band med det fasta driftst�llet eller den stadig- varande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 7. En avtalsslutande stat f�r inte beskatta ut- delning som ett bolag som inte har hemvist i denna stat betalar, utom i den m�n: a) utdelningen betalas till en person med hemvist i denna stat, eller b) utdelningen �r h�nf�rlig till fast drift- st�lle eller stadigvarande anordning i denna stat. </div> <div id="page19-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 19 SFS 2005:1088 8. A religious, scientific, literary, educa- tional, or charitable organization that is resi- dent in Sweden and that has received substan- tially 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 re- spect to private foundations. 9. 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 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 Contract- ing State to a tax in addition to the tax allow- able under the other provisions of this Con- vention. Such tax, however, may: a) in the case of the United States be im- posed only on: i) the portion of the business profits of the company attributable to the permanent estab- lishment, 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 mean- ing 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 sub- paragraph a) that is comparable to the amount that would be distributed as a dividend by a lo- cally incorporated subsidiary. 10. The tax referred to in subparagraphs a) and b) of paragraph 9 shall not be imposed at a rate exceeding the rate specified in paragraph 8. 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 sta- terna vara undantagen fr�n dess punktskatter som tas ut p� privata stiftelser. 9. Ett bolag med hemvist i en avtalsslutande stat som har ett fast driftst�lle i den andra av- talsslutande staten, eller �r skattskyldigt i den andra avtalsslutande staten f�r s�dan inkomst som f�r beskattas i denna andra stat enligt arti- kel 6 eller enligt artikel 13 punkt 1, f�r i denna andra avtalsslutande stat beskattas med en skatt ut�ver den skatt som f�r tas ut enligt an- dra 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 ar- tikel 6 eller artikel 13 punkt 1, som representerar ett belopp motsvarande utdelning av denna vinst eller inkomst; ut- trycket ett belopp motsvarande utdelning har, vid till�mpningen av denna best�mmelse, den inneb�rd som uttrycket har enligt lagstift- ningen 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 �nd- ras, och b) i Sverige tas ut endast p� den del av s�- dan inkomst som anges i a) vilken motsvarar det belopp som skulle ha delats ut av ett lokalt bildat dotterbolag. 10. Den skatt som anges i punkt 9 a) och b) skall inte tas ut med h�gre procentsats �n den som anges i punkt 2 a). S�dan skatt skall dock inte tas ut av ett bolag som: </div> <div id="page20-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 20 SFS 2005:1088 2 a). In any case, it shall not be imposed on a company that: a) satisfies the conditions of clause i) or ii) of subparagraph c) of paragraph 2 of Article 17; b) satisfies the conditions of clauses i) and ii) of subparagraph e) of paragraph 2 of Arti- cle 17, provided that the company satisfies the conditions described in paragraph 4 of that Ar- ticle with respect to an item of income, profit, or gain described in paragraph 9; c) is entitled under paragraph 3 of Article 17 to benefits with respect to an item of in- come, profit, or gain described in paragraph 9; or d) has received a determination pursuant to paragraph 6 of Article 17 with respect to this paragraph. 11. The term pension fund as used in this Article means any person that: a) is organized under the laws of a Contract- ing State; b) is established and maintained in that Contracting State primarily to administer or provide pensions or other similar remunera- tion, including social security payments; and c) is exempt from tax in that Contracting State with respect to the activities described in subparagraph b). 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. 2. The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtors profits, and in particular, income from government securities, and income from a) uppfyller villkoren i artikel 17 punkt 2 c) 1) eller 2), b) uppfyller villkoren i artikel 17 punkt 2 e) 1) och 2), under f�ruts�ttning att bolaget upp- fyller villkoren i artikel 17 punkt 4 avseende s�dan inkomst eller vinst som avses i punkt 9, c) �r ber�ttigat till avtalsf�rm�ner enligt ar- tikel 17 punkt 3 avseende s�dan inkomst eller vinst som anges i punkt 9, eller d) har erh�llit ett beslut enligt artikel 17 punkt 6 avseende denna punkt. 11. Uttrycket pensionsfond i denna arti- kel avser person som: a) �r bildad enligt lagstiftningen i en avtals- slutande stat, b) �r etablerad i och f�rvaltas i denna av- talsslutande stat huvudsakligen f�r att admi- nistrera eller tillhandah�lla pensioner eller lik- nande ers�ttning, inbegripet betalningar enligt socialf�rs�kringslagstiftningen, och c) �r undantagen fr�n beskattning i denna avtalsslutande stat p� s�dan verksamhet som anges ovan under b). 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 en- dast i denna andra stat, om personen i fr�ga har r�tt till r�ntan. 2. Med uttrycket r�nta f�rst�s i denna ar- tikel inkomst av varje slags fordran, vare sig den s�kerst�llts genom inteckning i fast egen- dom eller inte och vare sig den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket �syftar s�rskilt inkomst av v�rdepapper som </div> <div id="page21-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 21 SFS 2005:1088 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 es- tate 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 in- terest is attributable to such permanent estab- lishment or fixed base. In such case the provi- sions 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 authority, or resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establish- ment or fixed base is situated. 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, hav- ing regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the benefi- cial owner in the absence of such relationship, the provisions of this Article shall apply only utf�rdats av staten och inkomst av obligationer eller debentures, d�ri inbegripna agiobelopp och vinster som h�nf�r sig till s�dana v�rde- papper, obligationer eller debentures samt ocks� �verr�nta som bel�per p� ett residualin- nehav i en real estate mortgage investment conduit. Straffavgift p� grund av sen betal- ning anses inte som r�nta vid till�mpningen av detta avtal. Uttrycket r�nta omfattar dock 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 an- dra stat fr�n d�r bel�gen stadigvarande anord- ning, samt den fordran f�r vilken r�ntan beta- las �ger verkligt samband med det fasta drift- st�llet eller den stadigvarande anordningen. I s�dant fall till�mpas artikel 7 respektive arti- kel 14. 4. R�nta anses h�rr�ra fr�n en avtalsslu- tande stat om utbetalaren �r den staten sj�lv, politisk underavdelning, lokal myndighet eller person med hemvist i denna stat. Om emeller- tid den person som betalar r�ntan, vare sig 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 stadigva- rande anordningen finns. 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 fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbin- delser inte f�relegat, till�mpas best�mmel- serna i denna artikel endast p� sistn�mnda be- </div> <div id="page22-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 22 SFS 2005:1088 to the last-mentioned amount. In such case the excess part of the payments shall remain tax- able according to the laws of each Contracting State, due regard being had to the other provi- sions 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 permanent 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 es- tate mortgage investment conduit may be taxed in the Contracting State where the ex- cess inclusion arises according to the laws of that State. 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 Arti- cle 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 pat- ent, trade mark, design or model, plan, secret formula or process, or other like right or prop- erty, or for information concerning industrial, commercial or scientific experience. The term royalties also includes gains derived from the alienation of any such right or property lopp. I s�dant fall beskattas �verskjutande be- lopp enligt lagstiftningen i vardera avtalsslu- tande 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�rstn�mnda staten, eller c) r�ntan h�rr�r fr�n den f�rstn�mnda staten och inte betalas till person med hemvist 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 residualinnehav i en real estate mortgage in- vestment conduit beskattas i den avtalsslu- tande stat varifr�n �verr�ntan enligt lagstift- ningen i denna stat h�rr�r. Artikel 12 Royalty 1. Royalty som h�rr�r fr�n en avtalsslu- tande stat och som betalas till person med hemvist i den andra avtalsslutande staten, be- skattas 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 inbegripna bio- graffilmer och verk inspelade p� film, band el- ler annat medel f�r �tergivning som anv�nds f�r radio- eller televisionsuts�ndningar), pa- tent, 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 in- dustriell, kommersiell eller vetenskaplig natur. </div> <div id="page23-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 23 SFS 2005:1088 which are contingent on the productivity, use, or disposition 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 roy- alties are attributable to such permanent estab- lishment or fixed base. In such case the provi- sions of Article 7 (Business profits) or Article 14 (Independent personal services), as the case may be, shall apply. 4. Where, by reason of a special relation- ship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, hav- ing regard to the use, right, or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Ar- ticle shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Con- vention. Article 13 Gains 1. Gains derived by a resident of a Contract- ing 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 Uttrycket royalty inbegriper ocks� vinst p� grund av �verl�telse av s�dan r�ttighet eller egendom om vinsten beror p� resultatet, an- v�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 ett d�r bel�get fast drift- st�lle eller ut�var sj�lvst�ndig yrkesverksam- het i denna andra stat fr�n en d�r bel�gen sta- digvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�l- let eller den stadigvarande anordningen. I s�- dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 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 per- son royaltybeloppet, med h�nsyn till det nytt- jande, den r�ttighet eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�r- bindelser inte f�relegat, till�mpas best�mmel- serna i denna artikel endast p� sistn�mnda be- lopp. I s�dant fall beskattas �verskjutande be- lopp enligt lagstiftningen i vardera avtalsslu- tande staten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 13 Realisationsvinst 1. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av fast egendom som �r bel�gen i den an- dra avtalsslutande staten, f�r beskattas 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 avtalsslutande </div> <div id="page24-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 24 SFS 2005:1088 real property referred to in Article 6 (Income from real property) which is situated in the United States, a United States real property in- terest, 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 situ- ated in Sweden, and, without limiting the fore- going, shall include (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 permanent establishment which an enterprise of a Con- tracting State has in the other Contracting 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 enter- prise) or such a fixed base, may be taxed in that other State. 4. Gains derived by an enterprise of a Con- tracting State from the disposition of ships or aircraft operated by the enterprise in interna- tional 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 consortium Scandinavian Air- lines System (SAS), but only to such part of the gains as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS). stat, inbegripa s�dan fast egendom som avses i artikel 6 och som �r bel�gen i F�renta 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, in- begripa egendom som �r fast egendom enligt svensk r�tt och som �r bel�gen i Sverige samt skall, utan att inskr�nka vad som anges ovan, ocks� inbegripa 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, huvudsak- ligen utg�rs av s�dan fast egendom. 3. Vinst p� grund av �verl�telse av l�s egendom som h�nf�r sig till ett fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, eller till en stadigvarande anordning f�r att ut�va sj�lv- st�ndig yrkesverksamhet, som person med hemvist i en avtalsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna an- dra stat. Detsamma g�ller vinst p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig el- ler i samband med �verl�telse av hela f�reta- get) eller av s�dan stadigvarande anordning. 4. Vinst som ett f�retag i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i internationell trafik eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg beskattas endast i denna stat. Best�mmelserna i denna punkt till�mpas betr�ffande vinst som f�rv�rvas av luftfartskonsortiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av vinsten som motsvarar den andel i konsortiet som innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS). </div> <div id="page25-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 25 SFS 2005:1088 Gains derived by an enterprise of a Con- tracting State from the disposition of contain- ers used in international traffic and movable property attributable to the operation of such containers (including trailers, barges, and re- lated equipment for the transport of contain- ers) shall be taxable only in that State. 5. Gains described in Article 12 (Royalties) 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 Contracting 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 Swe- den to tax gains from the disposition 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 resi- dent of Sweden. Article 14 Independent personal services Income derived by an individual who is a resident of a Contracting State from the per- formance of personal services in an indepen- dent capacity shall be taxable only in that State. However, such income may also be taxed in the other Contracting State to the ex- tent that such services are or were performed in that other State and the income is attributa- ble to a fixed base regularly available to the individual in that other State for the purpose of performing his activities. Vinst som ett f�retag i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av contain- rar som anv�nds i internationell trafik eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana containrar (trailers, pr�mar och an- nan d�rtill h�rande utrustning f�r transport av containrar d�ri inbegripna) beskattas endast i denna stat. 5. S�dan vinst som anges i artikel 12 skall beskattas endast enligt best�mmelserna i arti- kel 12. 6. Vinst p� grund av �verl�telse av annan egendom �n s�dan som anges i punkterna 15 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 hem- vist i F�renta staterna, beskatta vinst som f�r- v�rvas 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 en 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 emeller- tid ocks� beskattas i den andra avtalsslutande 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. </div> <div id="page26-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 26 SFS 2005:1088 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 employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of para- graph 1, remuneration derived by a resident of a Contracting State in respect of an employ- ment exercised in the other Contracting State shall be taxable only in the first-mentioned State if a) the recipient is present in the other State for a period or periods not exceeding in the ag- gregate 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 per- manent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provi- sions of this Article, remuneration derived by a resident of a Contracting State in respect of an employment as a member of the regular complement of a ship or aircraft operated in international traffic, including an aircraft oper- ated in international traffic by the air transport consortium Scandinavian Airlines System (SAS), shall be taxable only in that State, ex- cept that remuneration derived in respect of an employment as a member of the regular com- plement of a ship operated in international traffic by a Swedish enterprise may be taxed in Sweden. Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 19 och 20 f�ranleder annat, beskattas l�n och annan liknande ers�ttning, som en 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 avtalsslu- tande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet be- skattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som en person med hem- vist 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 un- der en tidsperiod eller tidsperioder som sam- manlagt 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 ett fast drift- st�lle eller en stadigvarande anordning som ar- betsgivaren har i den andra staten. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel beskattas ers�ttning som upp- b�rs av person med hemvist i en avtalsslu- tande stat f�r arbete som utf�rs i egenskap av medlem av den regulj�ra bes�ttningen ombord p� skepp eller luftfartyg som anv�nds i inter- nationell trafik, endast i denna stat. Detta g�l- ler �ven n�r arbetet utf�rs ombord p� luftfar- tyg som anv�nds i internationell trafik av luft- fartskonsortiet Scandinavian Airlines System (SAS). Ers�ttning f�r arbete, som utf�rs i egenskap av medlem av den regulj�ra bes�tt- ningen ombord p� ett skepp som anv�nds i in- ternationell trafik av ett svenskt f�retag, f�r dock beskattas i Sverige. </div> <div id="page27-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 27 SFS 2005:1088 Article 16 Directors fees Directors fees derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. However, such fees shall be taxable only in the first- mentioned Contracting State to the extent such fees are derived in respect of services per- formed in that State. Article 17 Limitation on benefits 7 1. A resident of a Contracting State shall be entitled to benefits otherwise accorded to resi- dents of a Contracting State by this Conven- tion only to the extent provided in this Article. 2. A resident of a Contracting State shall be entitled to all the benefits of this Convention if the resident is: a) an individual; b) a Contracting State or any political sub- division or local authority thereof; c) a company, if: i) its principal class of shares (and any dis- proportionate class of shares) is regularly traded on one or more recognized stock ex- changes, and either A) its principal class of shares is primarily traded on a recognized stock exchange located in the Contracting State of which the company is a resident (or, in the case of a company resi- dent in Sweden, on a recognized stock ex- change located within the European Union or in any other European Economic Area state or in Switzerland or, in the case of a company resident in the United States, on a recognized Artikel 16 Styrelsearvode Styrelsearvode som person med hemvist i en avtalsslutande stat uppb�r i egenskap av medlem av styrelsen i ett 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 avtalsslu- tande staten till den del arvodet uppb�rs f�r ar- bete som utf�rts i denna stat. Artikel 17 Begr�nsning av f�rm�ner 1. En person med hemvist i en avtalsslu- tande stat skall vara ber�ttigad till f�rm�ner som tillkommer person med hemvist i en av- talsslutande stat enligt detta avtal endast i den utstr�ckning som anges i denna artikel. 2. En person med hemvist i en avtalsslu- tande stat skall vara ber�ttigad till samtliga f�rm�ner som f�ljer av detta avtal om perso- nen �r: a) en fysisk person, b) en avtalsslutande stat eller en av dess po- litiska underavdelningar eller lokala myndig- heter, c) ett bolag om: 1) dess viktigaste aktieslag (samt varje oproportionerligt aktieslag) regelm�ssigt om- s�tts p� en eller flera erk�nda aktieb�rser, och antingen A) dess viktigaste aktieslag huvudsakligen oms�tts p� en erk�nd aktieb�rs i den avtalsslu- tande stat d�r bolaget har hemvist eller, s�vitt avser bolag med hemvist i Sverige, p� en er- k�nd aktieb�rs inom Europeiska unionen eller i en annan stat inom Europeiska ekonomiska samarbetsomr�det eller i Schweiz eller, s�vitt avser bolag med hemvist i F�renta staterna, p� en erk�nd aktieb�rs i n�gon annan stat som �r 7 Artikel 17 har f�tt denna lydelse genom protokollet den 30 september 2005. </div> <div id="page28-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 28 SFS 2005:1088 stock exchange located in another state that is a party to the North American Free Trade Agreement); or B) the companys primary place of manage- ment and control is in the Contracting State of which it is a resident; or ii) at least 50 percent of the aggregate vot- ing power and value of the shares (and at least 50 percent of any disproportionate class of shares) in the company are owned directly or indirectly by five or fewer companies entitled to benefits under clause i) of this subpara- graph, provided that, in the case of indirect ownership, each intermediate owner is a resi- dent of either Contracting State; d) a person described in subparagraph c) of paragraph 1 of Article 4 (Residence), provided that, in the case of a person described in clause ii) of that subparagraph, either: (i) more than 50 percent of the persons beneficiaries, members or participants are in- dividuals resident in either Contracting State; or (ii) the organization sponsoring such person is entitled to the benefits of this Convention pursuant to this Article; or e) a person other than an individual, if: i) on at least half the days of the taxable year at least 50 percent of each class of shares or other beneficial interests in the person is owned, directly or indirectly, by residents of the Contracting State of which that person is a resident that are entitled to the benefits of this Convention under subparagraph a), subpara- graph b), clause i) of subparagraph c), or sub- paragraph d) of this paragraph; and ii) less than 50 percent of the persons gross income for the taxable year, as determined in the person's State of residence, is paid or ac- crued, directly or indirectly, to persons who are not residents of either Contracting State entitled to the benefits of this Convention un- der subparagraph a), subparagraph b), clause i) of subparagraph c), or subparagraph d) of part i Nordamerikanska frihandelsavtalet (Nafta), eller B) bolagets huvudsakliga ledning och kon- troll finns i den avtalsslutande stat d�r bolaget har hemvist, eller 2) minst 50 procent av det sammanlagda r�stetalet och v�rdet av aktierna i bolaget (samt minst 50 procent av varje oproportioner- ligt aktieslag) �gs direkt eller indirekt av fem eller f�rre bolag som �r ber�ttigade till avtals- f�rm�ner enligt 1) ovan i denna best�mmelse, dock, vid indirekt �gande, endast under f�rut- s�ttning att varje mellanliggande �gare har hemvist i endera avtalsslutande staten, d) en person som anges i artikel 4 punkt 1 c), dock, s�vitt avser person som anges i arti- kel 4 punkt 1 c) 2), endast under f�ruts�ttning att antingen: 1) mer �n 50 procent av personens f�rm�ns- tagare, medlemmar eller deltagare �r fysiska personer med hemvist i endera avtalsslutande staten, eller 2) den organisation som finansierar en s�- dan person �r ber�ttigad till avtalsf�rm�ner enligt denna artikel, eller e) en person, som inte �r en fysisk person, om: 1) minst 50 procent av varje aktieslag eller annat �garinnehav i personen, under minst h�lften av beskattnings�rets dagar, �gs direkt eller indirekt av personer med hemvist i den avtalsslutande stat d�r personen har hemvist och som �r ber�ttigade till avtalsf�rm�ner en- ligt a), b), c) 1) eller d) i denna punkt, och 2) mindre �n 50 procent av personens brut- toint�kt f�r beskattnings�ret s�som denna be- st�ms i personens hemviststat, direkt eller in- direkt betalas till eller tillkommer personer som inte �r personer med hemvist i n�gon av de avtalsslutande staterna som har r�tt till f�r- m�ner enligt detta avtal med st�d av a), b), c) 1) eller d) i denna punkt, i form av betalningar </div> <div id="page29-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 29 SFS 2005:1088 this paragraph in the form of payments that are deductible for purposes of the taxes covered by this Convention in the persons State of residence (but not including arm's length pay- ments in the ordinary course of business for services or tangible property and payments in respect of financial obligations to a bank that is not related to the payor). 3. A company that is a resident of a Con- tracting State shall also be entitled to the bene- fits of the Convention if: a) at least 95 percent of the aggregate voting power and value of its shares (and at least 50 percent of any disproportionate class of shares) is owned, directly or indirectly, by seven or fewer persons that are equivalent beneficiaries; and b) less than 50 percent of the companys gross income, as determined in the companys State of residence, for the taxable year is paid or accrued, directly or indirectly, to persons who are not equivalent beneficiaries, in the form of payments (but not including arm's length payments in the ordinary course of business for services or tangible property and payments in respect of financial obligations to a bank that is not related to the payor), that are deductible for the purposes of the taxes cov- ered by this Convention in the companys State of residence. 4. a) A resident of a Contracting State will be entitled to benefits of the Convention with respect to an item of income derived from the other Contracting State, regardless of whether the resident is entitled to benefits under para- graph 2 or 3, if the resident is engaged in the active conduct of a trade or business in the first-mentioned State (other than the business of making or managing investments for the residents own account, unless these activities are banking, insurance, or securities activities carried on by a bank, insurance company or registered securities dealer), and the income som i den stat d�r personen har hemvist �r av- dragsgilla vid ber�kningen av de skatter som omfattas av detta avtal (detta g�ller dock inte betalningar p� marknadsm�ssiga villkor som g�rs inom ramen f�r den sedvanliga aff�rs- verksamheten f�r tj�nster eller materiella till- g�ngar eller betalningar f�r finansiella f�rbin- delser till en bank som �r oberoende av utbeta- laren). 3. Ett bolag med hemvist i en avtalsslutande stat skall �ven vara ber�ttigat till avtalsf�rm�- ner om: a) minst 95 procent av det sammanlagda r�stetalet och v�rdet av aktierna i bolaget (samt minst 50 procent av varje oproportioner- ligt aktieslag), �gs direkt eller indirekt av sju eller f�rre personer som uppfyller villkoren f�r att vara s.k. j�mf�rliga f�rm�nstagare, och b) mindre �n 50 procent av bolagets brutto- int�kt f�r beskattnings�ret s�som denna be- st�ms i bolagets hemviststat, direkt eller indi- rekt betalas till eller tillkommer personer som inte �r j�mf�rliga f�rm�nstagare, i form av be- talningar som i den stat d�r bolaget har hem- vist �r avdragsgilla vid ber�kningen av de skatter som omfattas av detta avtal (detta g�l- ler dock inte betalningar p� marknadsm�ssiga villkor som g�rs inom ramen f�r den sedvan- liga aff�rsverksamheten f�r tj�nster eller ma- teriella tillg�ngar eller betalningar f�r finan- siella f�rbindelser till en bank som �r obero- ende av utbetalaren). 4. a) En person med hemvist i en avtalsslu- tande stat �r ber�ttigad till avtalsf�rm�ner be- tr�ffande inkomst som h�rr�r fr�n den andra avtalsslutande staten, oavsett om personen �r ber�ttigad till avtalsf�rm�ner enligt punkt 2 el- ler 3, om personen bedriver en aktiv aff�rsr�- relse i den f�rstn�mnda staten (med undantag f�r r�relse som best�r i att g�ra kapitalplace- ringar eller att f�rvalta investeringar f�r perso- nens egen r�kning, s�vida denna r�relse inte utg�r bank-, f�rs�krings- eller v�rdepappers- r�relse som bedrivs av en bank, ett f�rs�k- ringsf�retag eller en registrerad v�rdepappers- </div> <div id="page30-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 30 SFS 2005:1088 derived from the other Contracting State is de- rived in connection with, or is incidental to, that trade or business. b) If a resident of a Contracting State or any of its associated enterprises carries on a trade or business activity in the other Contracting State which gives rise to an item of income, subparagraph a) of this paragraph shall apply to such item only if the trade or business activ- ity in the first-mentioned State is substantial in relation to the trade or business activity in the other State. Whether a trade or business activ- ity is substantial for purposes of this paragraph will be determined based on all the facts and circumstances. c) In determining whether a person is en- gaged in the active conduct of a trade or busi- ness in a Contracting State under subpara- graph a) of this paragraph, activities con- ducted by persons connected to such person shall be deemed to be conducted by such per- son. A person shall be connected to another if one possesses at least 50 percent of the benefi- cial interest in the other (or, in the case of a company, at least 50 percent of the aggregate voting power and at least 50 percent of the ag- gregate value of the shares in the company or of the beneficial equity interest in the com- pany) or another person possesses, directly or indirectly, at least 50 percent of the beneficial interest (or, in the case of a company, at least 50 percent of the aggregate voting power and at least 50 percent of the aggregate value of the shares in the company or of the beneficial equity interest in the company) in each person. In any case, a person shall be considered to be connected to another if, based on all the rele- vant facts and circumstances, one has control of the other or both are under the control of the same person or persons. 5. Notwithstanding the preceding provi- sions of this Article, where an enterprise of Sweden derives insurance premiums, interest, or royalties from the United States, and, pur- handlare), och den inkomst som h�rr�r fr�n den andra avtalsslutande staten f�rv�rvas i samband med eller p� grund av denna aff�rs- r�relse. b) Om en person med hemvist i en avtals- slutande stat, eller ett f�retag i intressegemen- skap med denna person, bedriver aff�rsr�relse i den andra avtalsslutande staten som ger upp- hov till inkomst, skall a) i denna punkt g�lla s�dan inkomst bara om verksamheten i aff�rs- r�relsen i den f�rstn�mnda staten �r v�sentlig i f�rh�llande till verksamheten i aff�rsr�relsen i den andra staten. Beslutet huruvida verksam- heten �r v�sentlig vid till�mpningen av denna punkt g�rs mot bakgrund av samtliga fakta och omst�ndigheter. c) Vid best�mmandet av om en person be- driver en aktiv aff�rsr�relse i en avtalsslu- tande stat enligt a) i denna punkt, skall verk- samhet som bedrivs av till denna person n�r- st�ende personer anses bedrivas av denna per- son. En person skall anses n�rst�ende till en annan om en av personerna �r den r�ttm�tige innehavaren till minst 50 procent i den andra personen (eller, i fr�ga om ett bolag, minst 50 procent av det sammanlagda r�stetalet och minst 50 procent av det sammanlagda v�rdet av andelarna eller aktiekapitalet i bolaget), el- ler n�gon annan person, direkt eller indirekt, �r den r�ttm�tige innehavaren till minst 50 procent av b�da personerna (eller, i fr�ga om ett bolag, minst 50 procent av det samman- lagda r�stetalet och minst 50 procent av det sammanlagda v�rdet av andelarna eller aktie- kapitalet i bolaget). En person skall dock alltid anses n�rst�ende till en annan om den ena per- sonen, med h�nsyn tagen till samtliga rele- vanta fakta och omst�ndigheter, kontrollerar den andra eller om b�da personerna kontrolle- ras av samma person eller personer. 5. Om ett f�retag med hemvist i Sverige uppb�r f�rs�kringspremier, r�nta eller royalty fr�n F�renta staterna och s�dan inkomst, en- ligt ett dubbelbeskattningsavtal mellan </div> <div id="page31-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 31 SFS 2005:1088 2 SFS 2005:10881112 suant to a tax convention between Sweden and a third state, the income consisting of such premiums, interest, or royalties is exempt from taxation in Sweden because it is attribut- able to a permanent establishment which that enterprise has in that third state, the tax bene- fits that would otherwise apply under the other provisions of the Convention will not apply to such income if the tax that is actually paid with respect to such income in the third state is less than 60 percent of the tax that would have been payable in Sweden if the income were earned in Sweden by the enterprise and were not attributable to the permanent establish- ment in the third state. Any interest or royal- ties to which the provisions of this paragraph apply may be taxed in the United States at a rate that shall not exceed 15 percent of the gross amount thereof. Any insurance premi- ums to which the provisions of this paragraph apply will be subject to tax under the provi- sions of the domestic law of the United States, notwithstanding any other provision of the Convention. The provisions of this paragraph shall not apply if: a) in the case of interest, as defined in Arti- cle 11 (Interest), the income from the United States is derived in connection with, or is inci- dental to, the active conduct of a trade or busi- ness carried on by the permanent establish- ment in the third state (other than the business of making, managing, or simply holding in- vestments for the enterprises own account, unless these activities are banking, or securi- ties activities carried on by a bank, or regis- tered securities dealer); or b) in the case of royalties, as defined in Ar- ticle 12 (Royalties), the royalties are received as compensation for the use of, or the right to use, intangible property produced or devel- oped by the permanent establishment itself. 6. A resident of a Contracting State that is not entitled to benefits pursuant to the preced- ing paragraphs of this Article shall, neverthe- less, be granted benefits of the Convention if Sverige och en tredje stat, �r undantagen fr�n beskattning i Sverige p� grund av att inkom- sten �r h�nf�rlig till ett fast driftst�lle som f�- retaget har i denna tredje stat skall utan hin- der av f�reg�ende best�mmelser i denna arti- kel de f�rm�ner som annars skulle ha g�llt enligt andra best�mmelser i detta avtal inte g�lla s�dan inkomst om den skatt som betalas f�r denna inkomst i den tredje staten �r l�gre �n 60 procent av den skatt som skulle ha beta- lats i Sverige om inkomsten uppburits h�r och inte var h�nf�rlig till det fasta driftst�llet i den tredje staten. R�nta eller royalty som omfattas av best�mmelserna i denna punkt f�r beskattas i F�renta staterna med en skatt som inte �ver- stiger 15 procent av betalningens bruttobe- lopp. F�rs�kringspremie som omfattas av be- st�mmelserna i denna punkt beskattas utan hinder av �vriga best�mmelser i detta avtal enligt F�renta staternas interna lagstiftning. Best�mmelserna i denna punkt skall inte till- l�mpas: a) s�vitt avser r�nta som anges i artikel 11, om inkomsten fr�n F�renta staterna �r h�nf�r- lig till, eller har samband med, en aktiv aff�rs- r�relse som bedrivs fr�n det fasta driftst�llet i den tredje staten, med undantag f�r r�relse som best�r av att f�rvalta eller inneha investe- ringar f�r f�retagets egen r�kning, om inte r�- relsen avser bank eller v�rdepappersr�relse som bedrivs av en bank eller registrerad v�r- depappershandlare, eller b) s�vitt avser royalty som anges i artikel 12, om royaltyn betalas som ers�ttning f�r nyttjandet av eller f�r r�tten att nyttja immate- riella tillg�ngar som har producerats eller ut- vecklats vid det fasta driftst�llet. 6. En person med hemvist i en avtalsslu- tande stat som i enlighet med best�mmelserna i f�reg�ende punkter i denna artikel inte �r be- r�ttigad till avtalsf�rm�ner skall �nd� �tnjuta </div> <div id="page32-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 32 SFS 2005:1088 the competent authority of the other Contract- ing State determines that the establishment, acquisition, or maintenance of such person and the conduct of its operations did not have as one of its principal purposes the obtaining of benefits under the Convention. The compe- tent authority of the other Contracting State shall consult with the competent authority of the first-mentioned State before denying the benefits of the Convention under this para- graph. 7. For the purposes of this Article: a) the term principal class of shares means the ordinary or common shares of the company, provided that such class of shares represents the majority of the voting power and value of the company. If no single class of ordinary or common shares represents the ma- jority of the aggregate voting power and value of the company, the principal class of shares are those classes that in the aggregate repre- sent a majority of the aggregate voting power and value of the company; b) the term disproportionate class of shares means any class of shares of a com- pany resident in a Contracting State that en- titles the shareholder to disproportionately higher participation, through dividends, re- demption payments, or otherwise, in the earn- ings generated in the other Contracting State by particular assets or activities of the com- pany when compared to its participation in overall assets or activities of such company; c) the term shares shall include deposi- tory receipts thereof; d) the term recognized stock exchange means: i) the NASDAQ System owned by the Na- tional Association of Securities Dealers, Inc. and any stock exchange registered with the U.S. Securities and Exchange Commission as a national securities exchange under the U.S. Securities Exchange Act of 1934; avtalsf�rm�ner om den beh�riga myndigheten i den andra avtalsslutande staten finner att eta- bleringen, f�rv�rvet eller innehavet av en s�- dan person och bedrivandet av dess verksam- het inte har haft som ett av sina huvudsakliga syften att komma i �tnjutande av avtalsf�rm�- ner. Den beh�riga myndigheten i den andra avtalsslutande staten skall �verl�gga med den beh�riga myndigheten i den f�rstn�mnda sta- ten innan den v�grar avtalsf�rm�ner enligt denna punkt. 7. Vid till�mpningen av denna artikel: a) avser uttrycket viktigaste aktieslag bo- lagets stamaktier eller motsvarande, under f�r- uts�ttning att detta aktieslag representerar ma- joriteten av r�sterna i och v�rdet av bolaget. Om inget enskilt slag av stamaktier eller mot- svarande representerar majoriteten av det sam- manlagda r�stetalet i och v�rdet av bolaget, avses med viktigaste aktieslag de aktieslag som tillsammans representerar en majoritet av det sammanlagda r�stetalet i och v�rdet av bo- laget, b) avser uttrycket oproportionerligt aktie- slag varje aktieslag hos ett bolag med hem- vist i en avtalsslutande stat, som ber�ttigar �garen till en oproportionerligt stor andel, ge- nom utdelning, inl�sen eller p� annat s�tt, av vinster som har genererats i den andra avtals- slutande staten genom vissa av bolagets till- g�ngar eller verksamheter, i f�rh�llande till �garens andel av bolagets samtliga tillg�ngar eller verksamheter, c) avser uttrycket aktier �ven dep�bevis, d) avser uttrycket erk�nd aktieb�rs: 1) 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 U.S. Securities and Exchange Commission) s�som en inhemsk v�rdepappersb�rs enligt V�rdepappersb�rslagen (the U.S. Securities Exchange Act) fr�n �r 1934, </div> <div id="page33-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 33 SFS 2005:1088 ii) the Stockholm Stock Exchange (Stock- holmsb�rsen), the Nordic Growth Market, and any other stock exchange subject to regulation by the Swedish Financial Supervisory Author- ity; iii) the Irish Stock Exchange and the stock exchanges of Amsterdam, Brussels, Copenha- gen, Frankfurt, Hamburg, Helsinki, London, Madrid, Milan, Oslo, Paris, Reykjavik, Riga, Tallinn, Toronto, Vienna, Vilnius and Zurich; and iv) any other stock exchanges agreed upon by the competent authorities of the Contract- ing States; e) a class of shares is considered to be regu- larly traded on one or more recognized stock exchanges in a taxable year if the aggregate number of shares of that class traded on such stock exchange or exchanges during the pre- ceding taxable year is at least 6 percent of the average number of shares outstanding in that class during that preceding taxable year; f) a companys primary place of manage- ment and control will be in the Contracting State of which it is a resident only if executive officers and senior management employees exercise day-to-day responsibility for more of the strategic, financial, and operational policy decision making for the company (including its direct and indirect subsidiaries) in that State than in any other state, and the staffs conduct more of the day-to-day activities nec- essary for preparing and making those deci- sions in that State than in any other state; g) the term equivalent beneficiary means a resident of a member state of the European Union or of any other European Economic Area state or of a party to the North American Free Trade Agreement, or of Switzerland, but only if that resident: i) A) would be entitled to all the benefits of a comprehensive tax convention between any 2) Stockholmsb�rsen, Nordic Growth Mar- ket (NGM), och varje annan aktieb�rs som st�r under tillsyn av Finansinspektionen, och 3) den irl�ndska aktieb�rsen samt aktieb�r- serna i Amsterdam, Bryssel, K�penhamn, Frankfurt, Hamburg, Helsingfors, London, Madrid, Milano, Oslo, Paris, Reykjavik, Riga, Tallinn, Toronto, Wien, Vilnius och Z�rich, och 4) varje annan aktieb�rs som de beh�riga myndigheterna i de avtalsslutande staterna kommer �verens om, e) anses ett aktieslag under ett beskatt- nings�r vara f�rem�l f�r regelm�ssig oms�tt- ning p� en eller flera aktieb�rser om det sam- manlagda antalet aktier i det aktieslag som oms�tts p� s�dan aktieb�rs eller s�dana aktie- b�rser under det f�reg�ende beskattnings�ret uppg�r till minst 6 procent av det genomsnitt- liga antalet utest�ende aktier i det aktuella ak- tieslaget f�r det f�reg�ende beskattnings�ret, f) anses ett bolags huvudsakliga ledning och kontroll finnas i den avtalsslutande stat d�r det har hemvist bara om personer i direkt�rs st�ll- ning eller h�gre tj�nstemannast�llning inom f�retagsledningen ut�var ett l�pande ansvar f�r beslut r�rande bolagets strategiska, finan- siella och operationella policy, inklusive dess direkt och indirekt �gda dotterf�retag, i st�rre utstr�ckning i denna stat �n i n�gon annan stat, och de anst�llda utf�r mer av det l�pande ar- bete som �r n�dv�ndigt f�r att f�rbereda och fatta dessa beslut i denna stat �n i n�gon annan stat, g) avser uttrycket j�mf�rlig f�rm�nsta- gare en person med hemvist i en stat som �r medlem i Europeiska unionen eller i n�gon an- nan stat inom Europeiska ekonomiska samar- betsomr�det eller som �r part i Nordamerikan- ska frihandelsavtalet (Nafta) eller i Schweiz, men endast om denna person: 1) A) skulle vara ber�ttigad till samtliga f�r- m�ner enligt ett fullst�ndigt dubbelbeskatt- </div> <div id="page34-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 34 SFS 2005:1088 member state of the European Union or any other European Economic Area state or any party to the North American Free Trade Agreement, or Switzerland, and the State from which the benefits of this Convention are claimed under provisions analogous to sub- paragraph a), subparagraph b), clause i) of subparagraph c) or subparagraph d) of para- graph 2, provided that if such convention does not contain a comprehensive limitation on benefits provision, the resident would be en- titled to the benefits of this Convention by rea- son of subparagraph a), subparagraph b), clause i) of subparagraph c), or subparagraph d) of paragraph 2 if such person were a resi- dent of one of the Contracting States under Article 4 (Residence); and B) with respect to insurance premiums and to income referred to in Article 10 (Divi- dends), 11 (Interest), or 12 (Royalties), would be entitled under such convention to a rate of tax with respect to the item of income for which benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention; or ii) is a resident of a Contracting State that is entitled to the benefits of this Convention by reason of subparagraph a), subparagraph b), clause i) of subparagraph c), or subparagraph d) of paragraph 2; h) with respect to dividends, interest, or royalties arising in Sweden and beneficially owned by a company that is a resident of the United States, a company that is a resident of a member state of the European Union will be treated as satisfying the requirements of sub- paragraph g) i) B) for purposes of determining whether such United States resident is entitled to benefits under this paragraph if a payment of dividends, interest, or royalties arising in Sweden and paid directly to such resident of a member state of the European Union would have been exempt from tax pursuant to any di- rective of the European Union, notwithstand- ing that the tax convention between Sweden ningsavtal mellan en medlemsstat inom Euro- peiska unionen eller n�gon annan stat inom Europeiska ekonomiska samarbetsomr�det, el- ler n�gon stat som �r part i det Nordamerikan- ska frihandelsavtalet (Nafta), eller i Schweiz, och den stat i vilken avtalsf�rm�ner yrkas en- ligt best�mmelser som �r j�mf�rbara med punkt 2 a), b), c) 1) eller d). Om ett s�dant av- tal inte inneh�ller en l�ngtg�ende best�mmelse om begr�nsning av f�rm�ner, g�ller dock detta endast om personen skulle ha haft r�tt till av- talsf�rm�ner enligt punkt 2 a), b), c) 1) eller d) om personen hade haft hemvist i en av de av- talsslutande staterna enligt artikel 4, och B) s�vitt avser f�rs�kringspremier och in- komst som anges i artikel 10, 11 eller 12, en- ligt ett s�dant avtal hade varit ber�ttigad till en skattesats p� s�dan inkomst f�r vilken avtals- f�rm�ner yrkas som �r minst lika l�g som den skattesats som till�mpas enligt detta avtal, el- ler 2) �r en person med hemvist i en avtalsslu- tande stat som �r ber�ttigad till avtalsf�rm�ner enligt punkt 2 a), b), c) 1) eller d), h) s�vitt avser utdelning, r�nta eller royalty som h�rr�r fr�n Sverige och som r�tteligen tillkommer ett bolag med hemvist i F�renta staterna, anses ett bolag med hemvist i en stat inom Europeiska unionen uppfylla villkoren ovan i g) 1) B) vid best�mmandet av om bola- get med hemvist i F�renta staterna �r ber�tti- gat till f�rm�ner enligt denna best�mmelse, om utdelning, r�nta eller royalty som h�rr�r fr�n Sverige och betalas direkt till en s�dan person med hemvist i en stat inom Europeiska unionen skulle vara undantagen fr�n beskatt- ning enligt n�got av Europeiska unionens di- rektiv. Detta g�ller utan hinder av att dubbel- beskattningsavtalet mellan Sverige och den </div> <div id="page35-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 35 SFS 2005:1088 and that other member state of the European Union would provide for a higher rate of tax with respect to such payment than the rate of tax applicable to such United States company under Article 10, 11, or 12. Article 18 Artistes and athletes 1. Notwithstanding the provisions of Arti- cles 14 (Independent personal services) and 15 (Dependent personal services), income de- rived 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 athlete, including expenses re- imbursed to him or borne on his behalf, from such activities does not exceed six thousand United States dollars (6,000 $) or its equiva- lent in Swedish kronor for any 12 month pe- riod. 2. Where income in respect of activities ex- ercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete but to another person, that income of that other person may, notwithstanding the provisions of Articles 7 (Business profits) and 14, be taxed in the Contracting 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, in- cluding the receipt of deferred remuneration, bonuses, fees, dividends, partnership distribu- tions or other distributions. andra medlemsstaten inom Europeiska unio- nen anger en h�gre skattesats f�r en s�dan be- talning �n den som g�ller f�r ett bolag med hemvist i F�renta staterna enligt artikel 10, 11 eller 12. 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�rvar ge- nom sin personliga verksamhet i den andra av- talsslutande staten i egenskap av artist, s�som teater eller filmsk�despelare, radio- eller tele- visionsartist eller musiker, eller av idrottsman, beskattas i denna andra stat. Detta g�ller dock inte om den bruttoinkomst som en s�dan artist eller idrottsman erh�ller genom s�dan verk- samhet, d�ri inbegripet kostnader som s�dan person ersatts f�r eller som betalats f�r hans r�kning, inte �verstiger sex tusen amerikanska dollar (6 000 USD) 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, beskat- tas 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 mottagan- det av uppskjuten ers�ttning, gratifikation, arvode, utdelning, inkomst fr�n handelsbolag eller annan utdelning av vinst. </div> <div id="page36-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 36 SFS 2005:1088 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 remu- neration in consideration of past employment and annuities derived and beneficially 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-mentioned State. 3. The term annuities as used in this Arti- cle means a stated sum paid periodically at stated times during life or during a specified or ascertainable number of years, under an obli- gation to make the payments in return for ade- quate and full consideration (other than ser- vices 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 recognized for tax purposes in the other Contracting State shall be treated in the same way for tax pur- poses in the first-mentioned State as a contri- bution paid to a pension or other retirement ar- rangement that is established and maintained and recognized for tax purposes in that first- mentioned State, provided that: Artikel 19 Pension och livr�nta 1. Om inte best�mmelserna i artikel 20 och punkt 2 i denna artikel f�ranleder annat, be- skattas pension och annan liknande ers�ttning p� grund av tidigare anst�llning och livr�nta som uppb�rs av och r�tteligen tillkommer per- son med hemvist i en avtalsslutande stat en- dast 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 avtalsslutande stats socialf�rs�krings eller liknande lagstiftning till person med hemvist i den andra avtalsslu- tande staten eller till person som �r medbor- gare i F�renta staterna, beskattas utan hinder av best�mmelserna i artikel 20 punkt 2 en- dast i den f�rstn�mnda staten. 3. Uttrycket livr�nta i denna artikel �syf- tar ett fastst�llt belopp, som utbetalas perio- diskt p� fastst�llda tider under vederb�randes livstid eller under visst angivet eller fastst�ll- bart antal �r och som utg�r p� grund av f�r- pliktelse att verkst�lla dessa utbetalningar s�- som ers�ttning f�r d�remot fullt svarande ve- derlag (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 anledning av dennes tj�nsteut�vning, skall avgifter som betalas av eller f�r denna person till en pen- sionsplan eller annan plan f�r tryggande av �l- derdomen, 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 i den f�rstn�mnda sta- ten behandlas 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 </div> <div id="page37-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 37 SFS 2005:1088 (i) contributions were paid by, or on behalf of, such individual to such arrangement before he became a resident of the first-mentioned State; and (ii) the competent authority of the first- mentioned State agrees that the pension or other retirement arrangement generally corre- sponds to a pension or other retirement ar- rangement 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. Article 20 Government service 8 1. a) Remuneration, other than a pension, paid by a Contracting State or a political sub- division or a local authority thereof to an indi- vidual in respect of services rendered to that State or subdivision or authority shall be tax- able 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 ser- vices. 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 indi- 1) avgifter betalades av eller f�r denna per- son 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�ttning i denna stat. Artikel 20 Offentlig tj�nst 1. a) Ers�ttning, med undantag f�r pension, som betalas av en avtalsslutande stat, dess po- litiska underavdelningar eller lokala myndig- heter till fysisk person p� grund av arbete som utf�rts i denna stats, dess politiska underav- delningars eller lokala myndigheters tj�nst, beskattas endast i denna stat. b) S�dan ers�ttning beskattas emellertid en- dast i den andra avtalsslutande staten om arbe- tet 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 uteslutande f�r att utf�ra arbetet. 2. a) Pension som betalas av, eller fr�n fon- der inr�ttade av, en avtalsslutande stat, dess politiska underavdelningar eller lokala myn- digheter till en fysisk person p� grund av ar- bete som utf�rts i denna stats, dess politiska underavdelningars eller lokala myndigheters tj�nst, beskattas endast i denna stat. b) S�dan pension beskattas emellertid en- dast i den andra avtalsslutande staten om per- 8 Artikel 20.4 har tillagts genom protokollet den 30 september 2005. </div> <div id="page38-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 38 SFS 2005:1088 vidual is a resident of, and a citizen of, that State. 3. The provisions of Articles 14 (Indepen- dent personal services), 15 (Dependent per- sonal services), 16 (Directors fees), 18 (Ar- tistes and athletes) and 19 (Pensions and annu- ities) shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local au- thority thereof. 4. Notwithstanding paragraph 2, Sweden shall not tax a pension, paid by the U.S. Gov- ernment to Swedish citizens and residents (and those beneficiaries entitled to survivors benefits), if the relevant individual was hired prior to 1978 by the U.S. Government to work for the United States embassy in Stockholm or the United States consulate general in Gothen- burg and was covered under the United States Civil Service Retirement pension plan. Article 21 Students and trainees Payments received for the purpose of main- tenance, 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 fulltime education or training shall not be taxed in that State, pro- vided that such payments 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 Convention shall be taxable only in that State. sonen i fr�ga har hemvist och �r medborgare i denna stat. 3. Best�mmelserna i artiklarna 14, 15, 16, 18 och 19 till�mpas p� ers�ttning och pension som betalas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en av- talsslutande stat, dess politiska underavdel- ningar eller lokala myndigheter. 4. Utan hinder av punkt 2, skall Sverige inte beskatta pension som betalas av F�renta sta- ternas regering till svenska medborgare och personer med hemvist i Sverige (och f�rm�ns- tagare som �r ber�ttigade till efterlevande- st�d), om den fysiska personen anst�lldes av F�renta staternas regering f�re �r 1978 f�r att arbeta f�r F�renta staternas ambassad i Stock- holm eller F�renta staternas generalkonsulat i G�teborg samt omfattades av F�renta stater- nas Civil Service Retirement pension plan. Artikel 21 Studerande och praktikanter En 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 ut- bildning 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�rut- s�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 av- talsslutande stat f�rv�rvar och som inte be- handlas i f�reg�ende artiklar av detta avtal be- skattas endast i denna stat, oavsett varifr�n in- komsten h�rr�r. </div> <div id="page39-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 39 SFS 2005:1088 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 beneficial owner of the income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the in- come is attributable to such permanent estab- lishment or fixed base. In such case the provi- sions of Article 7 (Business profits) or Article 14 (Independent personal services), as the case may be, shall apply. Article 23 Relief from double taxation 9 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 re- ceives dividends, the income tax paid to Swe- den by or on behalf of the distributing com- pany with respect to the profits out of which the dividends are paid. For the purposes of this paragraph and para- graphs 3 and 4, the taxes referred to in para- graphs 1 b) and 2 of Article 2 (Taxes covered) shall be considered income taxes except for 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 hem- vist 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�lv- st�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, och inkomsten �r h�nf�rlig till det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 res- pektive artikel 14. 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 all- m�nna princip som anges h�r �ndras och med beaktande av de begr�nsningar som anges i denna lagstiftning, skall F�renta sta- terna medge person som har hemvist eller �r medborgare i F�renta staterna avr�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 aktierna i ett bolag som har hemvist i Sverige och fr�n vilket f�rstn�mnda bolag erh�ller utdelning, den inkomstskatt som erlagts i Sverige av eller f�r det utdelande bolaget p� vinst av vilken ut- delningen 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 in- komstskatter utom s�vitt avser de skatter som anges i punkt 1 b) 5) och 6). 9 Artikel 23.3 och 23.4 har f�tt denna lydelse genom protokollet den 30 september 2005. </div> <div id="page40-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 40 SFS 2005:1088 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 scope)], Sweden shall allow subject to the provisions of the law of Sweden (as it may be amended from time to time without changing the gen- eral principle hereof) as a deduction from Swedish tax on the income of that resident an amount equal to the income tax paid in the United States. The provisions of this subparagraph shall apply equally to the computation of tax on in- come of an individual resident of the United States from gains taxed in Sweden in accord- ance with paragraph 7 of Article 13 (Gains). b) Where a resident of Sweden derives in- come which shall be taxable only in the United States in accordance with the provi- sions of paragraph 2 of Article 19 (Pensions and annuities) and Article 20 (Government service) Sweden may, when determining the graduated rate of Swedish tax, take into ac- count 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 exempt from Swedish tax to the extent that the divi- dends would have been exempt under Swedish law if both companies had been Swedish com- panies. 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 or former citizen or former long-term resident is a resi- dent of Sweden, the following rules shall ap- ply a) Sweden shall allow, subject to the provi- sions of the law of Sweden (as it may be 2. a) I fall d� en person med hemvist i Sverige f�rv�rvar inkomst, som enligt best�m- melserna i detta avtal f�r beskattas i F�renta staterna, skall Sverige, utom d� inkomsten be- skattats endast enligt best�mmelserna 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 per- sons inkomstskatt avr�kna ett belopp motsva- rande den inkomstskatt som betalats i F�renta staterna. Best�mmelserna ovan i denna punkt till�m- pas p� motsvarande s�tt vid ber�kningen av skatt p� s�dan vinst som f�rv�rvas 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 Sverige f�rv�rvar inkomst som enligt best�mmelserna i artikel 19 punkt 2 och artikel 20 skall beskat- tas endast i F�renta staterna, f�r Sverige vid fastst�llandet av skattesatsen f�r svensk pro- gressiv skatt beakta den inkomst som skall be- skattas endast i F�renta staterna. c) Utdelning fr�n ett bolag med hemvist i F�renta staterna till ett bolag med hemvist i Sverige skall vara undantagen fr�n svensk skatt i den m�n utdelningen skulle ha varit un- dantagen fr�n beskattning enligt svensk lag- stiftning om b�da bolagen hade varit svenska. Denna best�mmelse till�mpas endast om den vinst av vilken utdelningen betalas har under- kastats allm�n bolagsskatt i F�renta staterna. 3. I fall d� en medborgare i F�renta staterna eller tidigare medborgare eller tidigare l�ngva- rigt bosatt person har hemvist i Sverige skall f�ljande regler g�lla. a) Sverige skall i enlighet med best�mmel- serna i svensk lagstiftning s�som de kan </div> <div id="page41-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 41 SFS 2005:1088 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 or former citizen or former long-term resident; b) for the purpose of computing the United States tax, the United States shall allow, sub- ject 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 in- come tax the income tax paid or accrued to Sweden after the deduction referred to in sub- paragraph a), provided that the credit so al- lowed shall not reduce that portion of the United States tax that is deductible from Swedish tax in accordance with subparagraph a); and c) for the purposes of subparagraph b) prof- its, income or gains shall be deemed to arise in Sweden to the extent necessary to avoid dou- ble 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 domestic laws of the Contracting States as apply for the purpose of limiting the foreign tax credit, in- come 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 Con- vention unless it is taxable in that other State solely by reason of (i) citizenship or former citizenship or former long-term residency in accordance with paragraph 4 of Article 1 (Per- 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 inkomst- skatt som betalats till F�renta staterna p� in- komst eller vinst som h�rr�r fr�n F�renta sta- terna. 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 sta- terna om personen inte var medborgare i F�r- enta staterna eller tidigare medborgare eller ti- digare l�ngvarigt bosatt d�r. b) Vid ber�kningen av skatten i F�renta sta- terna skall F�renta staterna, med beaktande av de begr�nsningar som finns i F�renta staternas lagstiftning s�som den kan komma att �nd- ras fr�n tid till annan utan att den allm�nna princip som anges h�r �ndras fr�n den in- komstskatt som utg�r i F�renta staterna av- r�kna den inkomstskatt som betalats 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�nsa avr�k- ning av utl�ndsk skatt skall fr�gan varifr�n en inkomst anses h�rr�ra avg�ras uteslutande en- ligt 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 enlig- het med detta avtal, s�vida den inte f�r beskat- tas i denna andra stat endast 1) p� grund av medborgarskap eller tidigare medborgarskap eller tidigare l�ngvarigt boende enligt artikel 1 </div> <div id="page42-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 42 SFS 2005:1088 sonal scope) or (ii) former residency in ac- cordance 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 re- ferred to in paragraphs 1 b) and 2 of Article 2. 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 Con- tracting 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, partner- ship or association deriving its status as such from the laws in force in that other State in the same circumstances is or may be subjected. This provision shall, notwithstanding the pro- visions of Article 1 (Personal scope), also ap- ply 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 construed as oblig- punkt 4 eller 2) p� grund av tidigare hemvist enligt artikel 13 punkt 7. b) Inkomst som f�rv�rvas av en person med hemvist i en avtalsslutande stat som enligt av- talet inte f�r beskattas i den andra avtalsslu- tande staten skall anses h�rr�ra fr�n den f�rst- n�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. Artikel 24 F�rbud mot diskriminering 1. En medborgare i en avtalsslutande stat el- ler en juridisk person eller annan sammanslut- ning 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 be- skattning eller d�rmed sammanh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som en medborgare i denna andra stat, en juridisk person eller en annan sammanslutning 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 be- st�mmelserna i artikel 1 till�mpas denna be- st�mmelse �ven p� person som inte har hem- vist i en avtalsslutande stat eller i b�da avtals- slutande staterna. D�rvid g�ller emellertid vid beskattning i F�renta staterna, att en medbor- gare i F�renta staterna, som inte har hemvist i F�renta staterna, inte anses befinna sig under samma f�rh�llanden som en medborgare i Sverige, som inte har hemvist i F�renta sta- terna. 2. Beskattningen av ett fast driftst�lle, som ett f�retag i en avtalsslutande stat har i den an- dra avtalsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskatt- ningen av ett f�retag i denna andra stat, som bedriver verksamhet av samma slag. Denna best�mmelse anses inte medf�ra skyldighet </div> <div id="page43-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 43 SFS 2005:1088 ing a Contracting State to grant to residents of the other Contracting State any personal al- lowances, reliefs, and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own resi- dents. 3. Except where the provisions of paragraph 1 of Article 9 (Associated enterprises), para- graph 5 of Article 11 (Interest), or paragraph 4 of Article 12 (Royalties) apply, interest, royal- ties, and other disbursements paid by a resi- dent 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 resident, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Simi- larly, 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 resident, be deductible under the same conditions 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 requirement con- nected therewith which is other or more bur- densome than the taxation and connected re- quirements to which other similar enterprises of the first-mentioned State are or may be sub- jected. 5. Nothing in this Article shall be construed as preventing imposition of a tax described in paragraph 9 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 author- ity thereof. f�r en avtalsslutande stat att medge person med hemvist i den andra avtalsslutande staten s�dana personliga avdrag vid beskattningen och s�dan skattebefrielse eller skatteneds�tt- ning p� grund av civilst�nd eller f�rs�rjnings- plikt mot familj som medges person med hem- vist i den egna staten. 3. Utom i de fall d� best�mmelserna i arti- kel 9 punkt 1, artikel 11 punkt 5 eller artikel 12 punkt 4 till�mpas �r r�nta, royalty och an- dra betalningar fr�n en person med hemvist i en avtalsslutande stat till en person med hem- vist i den andra avtalsslutande staten avdrags- gilla vid best�mmandet av den beskattnings- bara inkomsten f�r den f�rstn�mnda personen p� samma villkor som betalning till person med hemvist i den f�rstn�mnda staten. P� samma s�tt �r skuld som person med hemvist i en avtalsslutande stat har till person med hem- vist i den andra avtalsslutande staten avdrags- gill vid best�mmandet av den f�rstn�mnda personens beskattningsbara f�rm�genhet p� samma villkor som skuld till person med hem- vist i den f�rstn�mnda staten. 4. Ett f�retag i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kontrolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande staten, skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sammanh�ng- ande krav som �r av annat slag eller mer tyng- ande �n den beskattning och d�rmed samman- h�ngande krav som ett annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli under- kastat. 5. Best�mmelserna i denna artikel hindrar inte uttagande av s�dan skatt som anges i artikel 10 punkt 9. 6. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i f�revarande arti- kel p� skatter av varje slag och beskaffenhet som p�f�rs av en avtalsslutande stat, dess poli- tiska underavdelningar eller lokala myndighe- ter. </div> <div id="page44-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 44 SFS 2005:1088 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 accord- ance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Con- tracting State of which he is a resident or citi- zen. 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 satisfactory solution, to resolve the case by mutual agree- ment with the competent authority of the other Contracting State, with a view to the avoid- ance 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 competent 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; 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. Artikel 25 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutande stat eller b�da avtalsslutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot be- st�mmelserna i detta avtal, kan han, utan att detta p�verkar hans r�tt att anv�nda de r�tts- medel som finns i dessa staters interna r�tts- ordning, 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 in- v�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myn- digheten s�ka l�sa fr�gan genom �msesidig �verenskommelse med den beh�riga myndig- heten i den andra avtalsslutande staten i syfte att undvika beskattning som strider mot avta- let. �verenskommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser eller andra proces- suella begr�nsningar i de avtalsslutande stater- nas interna lagstiftning. 3. De beh�riga myndigheterna i de avtals- slutande staterna skall genom �msesidig �ver- enskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolk- ningen eller till�mpningen av avtalet. De be- h�riga myndigheterna kan �ven �verl�gga med varandra i syfte att komma �verens om a) f�rdelningen av inkomst, avdrag, avr�k- ning eller betalningar mellan ett f�retag i en avtalsslutande stat och dess fasta driftst�lle i den andra avtalsslutande staten, b) f�rdelningen av inkomst, avdrag, avr�k- ning eller betalningar mellan olika personer, c) till vilket inkomstslag viss inkomst skall h�nf�ras, 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. </div> <div id="page45-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 45 SFS 2005:1088 4. The competent authorities of the Con- tracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding para- graphs. 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 provi- sions 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 Con- vention. 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 administrative bodies) involved in the assess- ment, collection, or administration of, the en- forcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such per- sons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. In no case shall the provisions of 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 ob- tainable under the laws or in the normal course of the administration of that or of the other Contracting State; c) to supply information which would dis- close any trade, business, industrial, commer- 4. De beh�riga myndigheterna i de avtals- slutande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskom- melse i de fall som angivits i f�reg�ende punk- ter. Artikel 26 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtals- slutande staterna skall utbyta s�dana upplys- ningar som �r n�dv�ndiga f�r att till�mpa be- st�mmelserna i detta avtal eller i de avtalsslu- tande staternas interna lagstiftning i fr�ga om skatter som omfattas av avtalet i den m�n be- skattningen enligt denna lagstiftning inte stri- der mot avtalet. Utbytet av upplysningar be- gr�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 myndigheter (d�ri inbegripna domstolar och f�rvaltningsorgan) som fastst�ller, upp- b�r, administrerar eller driver in de skatter som omfattas av avtalet eller handl�gger �tal eller besv�r i fr�ga om dessa skatter. Dessa personer eller myndigheter skall anv�nda upp- lysningarna endast f�r s�dana �ndam�l. De f�r yppa upplysningarna vid offentlig r�tteg�ng eller i domstolsavg�randen. 2. Best�mmelserna i punkt 1 anses inte i n�- got fall medf�ra skyldighet f�r en avtalsslu- tande 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 tillg�ng- liga enligt lag eller sedvanlig administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, c) l�mna upplysningar som skulle r�ja af- f�rshemlighet, industri-, handels- eller yrkes- </div> <div id="page46-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 46 SFS 2005:1088 cial, 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 Contract- ing State in accordance with this Article, the other Contracting State shall obtain the infor- mation 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 imposed by that other State. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contract- ing State shall provide information under this Article in the form of depositions of witnesses and authenticated copies of unedited original documents (including books, papers, state- ments, records, accounts, and writings), to the same extent such depositions and documents can be obtained under the laws and adminis- trative practices of that other State with re- spect to its own taxes. 4. The competent authorities may by mutual agreement settle the mode of application of the preceding paragraphs of this Article. Such agreements may include but need not be lim- ited to procedures for implementing routine, spontaneous and industrywide exchanges of information, information exchanges on re- quest, simultaneous tax examinations and such other methods of exchanging information as may be necessary or appropriate to carry out the purposes of paragraph 1. 5. For the purposes of this Article, the Con- vention shall apply, notwithstanding the pro- visions 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 col- hemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �ver- l�mnande skulle strida mot allm�nna h�nsyn (ordre public). 3. Om en avtalsslutande stat beg�r upplys- ning enligt denna artikel, skall den andra av- talsslutande staten inh�mta de upplysningar 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 myn- dighet i en avtalsslutande stat s�rskilt beg�r det, skall den beh�riga myndigheten i den an- dra avtalsslutande staten tillhandah�lla upp- lysningarna enligt denna artikel i form av skriftliga vittnesintyg och bestyrkta kopior av ej redigerade originalhandlingar (d�ri inbegri- pet b�cker, dokument, rapporter, protokoll, r�- kenskaper eller skriftv�xling) i samma omfatt- ning som s�dana intyg och handlingar kan er- h�llas enligt lag och administrativ praxis i denna andra stat betr�ffande dess egna skatter. 4. De beh�riga myndigheterna kan genom �msesidig �verenskommelse best�mma s�ttet f�r till�mpningen av f�reg�ende punkter i denna artikel. S�dana �verenskommelser kan omfatta, men beh�ver inte begr�nsas till, f�r- faringss�ttet f�r genomf�randet av automa- tiskt eller spontant utbyte av upplysningar och branschomfattande 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- l�mpas avtalet, utan hinder av best�mmelserna 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 </div> <div id="page47-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 47 SFS 2005:1088 lection of the taxes to which this Convention applies, together with interest, costs, and addi- tions to such taxes. 2. In the case of applications for enforce- ment of taxes, revenue claims of each of the Contracting States which have been finally de- termined may be accepted for enforcement by the other Contracting State and may be col- lected in that State in accordance with the laws applicable to the enforcement 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 de- termined. 4. The assistance provided for in this Arti- cle 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 exemption or reduced rate of tax granted under this Conven- tion to such citizens, companies, or other enti- ties shall not be enjoyed by persons not en- titled 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, security, or public policy. Article 28 Diplomatic agents and consular officers Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or con- sular officers under the general rules of inter- national law or under the provisions of special agreements. vid indrivning av skatter p� vilka avtalet till- l�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 skatteford- ran, som har blivit slutgiltigt fastst�lld, godtas f�r indrivning av den andra avtalsslutande sta- ten och kan drivas in i denna stat enligt de la- gar som g�ller betr�ffande indrivning och upp- b�rd av dess egna skatter. 3. Framst�llning skall vara �tf�ljd av be- kr�ftelse som visar att skatten blivit slutgiltigt fastst�lld enligt lagstiftningen i den stat som g�r framst�llningen. 4. Handr�ckning enligt denna artikel skall inte medges betr�ffande medborgare, bolag el- ler andra sammanslutningar i den stat hos vil- ken framst�llningen g�rs. Detta g�ller dock inte handr�ckning som �r n�dv�ndig f�r att garantera att den skattebefrielse eller skatte- neds�ttning som enligt avtalet medges s�dan medborgare, s�dant bolag eller s�dana sam- manslutningar inte tillkommer personer som inte �r ber�ttigade till s�dana f�rm�ner. 5. Denna artikel medf�r inte skyldighet f�r n�gon av de avtalsslutande staterna att vidta f�rvaltnings�tg�rder som �r av annat slag �n de som anv�nds f�r att driva in dess egna skat- ter eller som skulle strida mot dess suver�ni- tet, 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 folk- r�ttens allm�nna regler eller best�mmelser i s�rskilda �verenskommelser tillkommer dip- lomatiska f�retr�dare och konsul�ra tj�nste- m�n. </div> <div id="page48-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 48 SFS 2005:1088 Article 29 Entry into force 1. This Convention shall be subject to ratifi- cation in accordance with the applicable pro- cedures of each Contracting State and instru- ments of ratification shall be exchanged at Washington as soon as possible. 2. The Convention shall enter into force upon the exchange of instruments of ratifica- tion and its provisions shall have effect a) in 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 Jan- uary 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 income derived on or after the first day of January next following the date on which the Conven- tion enters into force; (ii) in respect of the State capital tax, for tax which is assessed in or after the second calen- dar year following that in which the Conven- tion enters into force; (iii) in respect of the excise tax imposed on insurance premiums paid to foreign insurers, 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 Con- vention, the Convention and accompanying Protocol between the Government of the United States of America and the Kingdom 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 Supplemen- tary Convention signed at Stockholm on Octo- ber 22, 1963, shall terminate. The provisions Artikel 29 Ikrafttr�dande 1. Detta avtal skall ratificeras enligt det f�r- farande som g�ller i vardera avtalsslutande staten och ratifikationshandlingarna skall ut- v�xlas i Washington snarast m�jligt. 2. Avtalet tr�der i kraft med utv�xlingen av ratifikationshandlingarna och dess best�mmel- ser till�mpas: a) i F�renta staterna 1) betr�ffande skatt som inneh�lls vid k�l- lan, p� belopp som betalas eller tillgodof�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 be- skattnings�r som b�rjar den 1 januari som f�l- jer n�rmast efter den dag d� avtalet tr�der i kraft 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 den dag d� avtalet tr�der i kraft eller senare, 2) betr�ffande f�rm�genhetsskatten, p� skatt som p�f�rs det andra kalender�r som f�l- jer p� det under vilket avtalet tr�der i kraft el- ler senare, 3) betr�ffande skatten p� vissa premiebetal- ningar som betalas till utl�ndska f�rs�krings- givare, p� premiebetalningar som g�rs den 1 januari som f�ljer n�rmast efter den dag d� avtalet tr�der i kraft eller senare. 3. I och med att f�revarande avtal blir till- l�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�ckning betr�ffande inkomst och andra skatter och det till avtalet h�rande protokollet, vilka under- tecknades i Washington den 23 mars 1939 och �ndrades genom till�ggsavtal, som underteck- nades i Stockholm den 22 oktober 1963, upp- h�ra att g�lla. Best�mmelserna i 1939 �rs avtal </div> <div id="page49-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 49 SFS 2005:1088 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 provisions of this Convention shall, for the first time, have effect according to the provisions of paragraph 2 of this Arti- cle. With regard to the Swedish State capital tax, the 1939 Convention 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 Con- tracting State may terminate the Convention 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 Jan- uary next following the expiration of the 6 months period; and b) in the case of Sweden (i) in respect of taxes on income, for income 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 calen- dar year following the expiration of the 6 months period; (iii) in respect of the excise tax imposed on insurance premiums paid to foreign insurers, for premiums paid on or after the first day of i dess �ndrade lydelse skall upph�ra att till�m- pas betr�ffande F�renta staterna och Sverige fr�n och med den dag d� motsvarande best�m- melser i f�revarande avtal skall till�mpas f�r- sta g�ngen enligt best�mmelserna i punkt 2 i denna artikel. 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 avtalsslutande 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 meddelande om upps�gningen l�mnats p� diplomatisk 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�l- lan, p� belopp som betalas eller tillgodof�rs den 1 januari som f�ljer n�rmast efter ut- g�ngen av sexm�nadersperioden eller senare, 2) betr�ffande andra skatter, i fr�ga om be- skattnings�r som b�rjar den 1 januari som f�l- jer n�rmast efter utg�ngen av sexm�naderspe- rioden 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�nadersperio- den eller senare, 2) betr�ffande f�rm�genhetsskatten, f�r skatt som p�f�rs det andra kalender�ret som f�ljer efter utg�ngen av sexm�nadersperioden eller senare, 3) betr�ffande skatten p� vissa premiebetal- ningar som betalas till utl�ndska f�rs�krings- givare, p� premiebetalningar som g�rs den </div> <div id="page50-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 50 SFS 2005:1088 January next following the expiration of the 6 months period. IN WITNESS WHEREOF, the under- signed, 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 September, 1994. FOR THE GOVERNMENT OF SWEDEN Bo Lundgren FOR THE GOVERNMENT OF THE UNITED STATES OF AMERICA Thomas L. Siebert 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 Respect 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 between our two Go- vernments. 1. Scandinavian Airlines System (SAS) is a consortium within the meaning of Article 8 (Shipping and Air Transport), its participating members being Det Danske Luftfartsselskab A/S (DDL), Det Norske Luftfartsselskap A/S (DNL), and AB Aerotransport (ABA). In or- der to avoid the problems inherent in operat- 1 januari som f�ljer n�rmast efter utg�ngen av sexm�nadersperioden eller senare. 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 Jag har �ran att h�nvisa till det denna dag un- dertecknade avtalet mellan Sveriges regering och Amerikas f�renta staters regering f�r und- vikande av dubbelbeskattning och f�rhind- rande av skatteflykt betr�ffande inkomstskat- ter, samt att p� uppdrag av Amerikas f�renta staters regering bekr�fta f�ljande �verenskom- melser som tr�ffats mellan v�ra b�da rege- ringar. 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 Nor- ske Luftfartsselskap A/S (DNL) samt AB Ae- rotransport (ABA). F�r att undvika de pro- blem som �r f�renade med bedrivandet av Skriftv�xling den 1 september 1994 (�vers�ttning) </div> <div id="page51-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 51 SFS 2005:1088 ing in the United States through a consortium, the members of the consortium in 1946 estab- lished a New York corporation, Scandinavian Airlines of North America Inc. (SANA Inc.) originally under the name Scandinavian Air- lines System, Inc. to act on their behalf in the United States pursuant to an agency agree- ment dated September 18, 1946. A similar agreement was entered into by SAS directly and SANA Inc. on March 14, 1951 and re- vised on August 4, 1970. Pursuant to the agency agreement, SANA Inc. is authorized to perform only such func- tions as SAS assigns to it, all in connection with international air traffic. Under that agree- ment, all revenues collected by SANA Inc. are automatically credited to SAS. Operating ex- penses 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 con- nected 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 Trans- port) of the Convention signed today shall treat all of the income earned by SANA Inc. which is derived from the operation in interna- tional traffic of aircraft as the income of the SAS consortium. 2. It is understood that the reference in para- graph 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. verksamhet i F�renta staterna genom ett kon- sortium, bildade del�garna i konsortiet �r 1946 ett bolag i New York, Scandinavian Airlines of North America Inc. (SANA Inc.) ur- sprungligen ben�mnt Scandinavian Airlines System, Inc. f�r att p� deras v�gnar bedriva verksamhet i F�renta staterna enligt ett agen- turavtal daterat den 18 september 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. beh�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. be- drivna verksamheten i enlighet med villkoren i agenturavtalet. Det �ligger SAS enligt villko- ren i agenturavtalet att ers�tta SANA Inc. f�r alla kostnader oavsett vilka int�kter som SANA Inc. har. SANA Inc. bedriver ingen an- nan verksamhet �n s�dan som sammanh�nger med eller f�ranleds 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 be- skrivna agenturavtalet, kommer F�renta sta- terna vid till�mpningen av artikel 8 i det denna dag undertecknade avtalet att behandla all in- komst som SANA Inc. f�rv�rvar genom an- v�ndningen av luftfartyg i internationell trafik som inkomst f�rv�rvad av SAS-konsortiet. 2. Det f�ruts�tts att med h�nvisningen i arti- kel 19 punkt 2 till lagstiftning liknande social- f�rs�kringslagstiftningen i en avtalsslutande stat avses, betr�ffande F�renta staterna, tier 1 Railroad Retirement benefits. </div> <div id="page52-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 52 SFS 2005:1088 If this is in accordance with your under- standing, I would appreciate an acknowledg- ment from you to that effect. 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 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 treatment of Scandinavian Airlines of North America Inc. and of tier 1 Railroad Retirement benefits as specified by you, is in accordance with our un- derstanding. Accept, Excellency, the renewed assurances of my highest consideration. Dated at Stockholm, 1 September, 1994 Bo Lundgren Om detta �r i �verensst�mmelse med Er uppfattning, skulle jag uppskatta en bekr�f- telse p� detta fr�n Er. Mottag, Ers Excellens, denna f�rnyade f�rs�k- ran 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 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 ut- m�rkta h�gaktning. Jag har �ran att bekr�fta, p� den svenska re- geringens v�gnar, att den av Er f�reslagna be- handlingen av Scandinavian Airlines of North America Inc. och tier 1 Railroad Retirement benefits, �r i �verensst�mmelse med v�r upp- fattning. Mottag, Ers Excellens, denna f�rnyade f�rs�k- ran om min utm�rkta h�gaktning. Undertecknat i Stockholm den 1 september 1994 Bo Lundgren (�vers�ttning) </div> <div id="page53-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 53 SFS 2005:1088 I have the honor to refer to the Protocol amending the Convention between the Go- vernment of the United States of America and the Government of Sweden for the Avoidance of Double Taxation and the Prevention of Fis- cal Evasion with Respect 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 between our two Governments. 1. With reference to clause ii) of subpara- graph e) of paragraph 2 of Article 17 (Limita- tion on Benefits) of the Convention It is understood that in applying clause ii) of subparagraph e) of paragraph 2 of Article 17 (Limitation on Benefits) in the case of Sweden the amount of a persons deductible payments and gross income for the taxable year shall be reduced by the amount of group contributions paid to a Swedish resident or Swedish perma- nent establishment. 2. With reference to paragraph 6 of Article 17 (Limitation on Benefits) of the Convention It is understood that in applying paragraph 6 of Article 17 (Limitation on Benefits), the le- gal requirements for the facilitation of the free flow of capital and persons within the Euro- pean Union, together with the differing inter- nal income tax systems, tax incentive regimes, and existing tax treaty policies among member states of the European Union, will be consid- ered. Under that paragraph, the competent au- thority is instructed to consider as its guideline whether the establishment, acquisition or maintenance of a company or the conduct of its operations has or had as one of its principal purposes the obtaining of benefits under this Convention. The competent authority may, therefore, determine, under a given set of Jag har �ran att h�nvisa till det denna dag un- dertecknade protokollet om �ndring i avtalet mellan Sveriges regering och Amerikas f�r- enta staters regering f�r undvikande av dub- belbeskattning och f�rhindrande av skatteflykt betr�ffande inkomstskatter, samt att p� upp- drag av Amerikas f�renta staters regering be- kr�fta f�ljande �verenskommelser som tr�ffats mellan v�ra b�da regeringar. 1. Med h�nvisning till artikel 17 punkt 2 e) 2) i avtalet Det f�ruts�tts att vid till�mpningen av arti- kel 17 punkt 2 e) 2), s�vitt avser Sverige, en persons avdragsgilla kostnader och bruttoin- t�kt f�r beskattnings�ret skall reduceras med koncernbidrag som l�mnats till en person med hemvist i Sverige eller ett fast driftst�lle i Sverige. 2. Med h�nvisning till artikel 17 punkt 6 i avtalet Det f�ruts�tts vid till�mpningen av artikel 17 punkt 6 att de legala kraven f�r underl�t- tandet av den fria r�rligheten f�r kapital och personer inom den Europeiska unionen, till- sammans med de olika interna inkomstskatte- systemen, skattestimulans�tg�rder samt be- fintlig skatteavtalspraxis mellan Europeiska unionens medlemsstater kommer att beaktas. Enligt denna punkt instrueras den beh�riga myndigheten att beakta huruvida etableringen, f�rv�rvet eller innehavet av ett bolag, eller bedrivandet av dess verksamhet, har eller har haft som ett av sina huvudsakliga syften att komma i �tnjutande av de f�rm�ner som f�ljer av detta avtal. Den beh�riga myndigheten f�r d�rf�r, under vissa givna f�ruts�ttningar, be- Skriftv�xling den 30 september 2005 (�vers�ttning) </div> <div id="page54-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 54 SFS 2005:1088 facts, that a change in circumstances that would cause a company to cease to qualify for treaty benefits under paragraphs 2 and 3 of Ar- ticle 17 need not necessarily result in a denial of benefits. Such changed circumstances may include a change in the state of residence of a major shareholder of a company, the sale of part of the stock of a Swedish company to a person resident in another member state of the European Union, or an expansion of a com- panys activities in other member states of the European Union, all under ordinary business conditions. The competent authority will con- sider these changed circumstances (in addition to other relevant factors normally considered under paragraph 6 of Article 17) in determin- ing whether such a company will remain qual- ified for treaty benefits with respect to income received from United States sources. If these changed circumstances are not attributable to tax avoidance motives, this also will be con- sidered by the competent authority to be a fac- tor weighing in favor of continued qualifica- tion under paragraph 6 of Article 17. 3. With reference to Article 26 (Exchange of Information) of the Convention It is understood that the powers of each Contracting State's competent authorities to obtain information include powers to obtain information held by financial institutions, nominees, or persons acting in an agency or fi- duciary capacity (not including information that would reveal confidential communica- tions between a client and an attorney, solici- tor or other legal representative, where the cli- ent seeks legal advice), and information relat- ing to the ownership of legal persons, and that each Contracting States competent authority is able to exchange such information in ac- cordance with the Article. sluta att en f�r�ndring av omst�ndigheterna som skulle inneb�ra att ett bolag inte l�ngre uppfyller villkoren f�r avtalsf�rm�ner enligt artikel 17 punkterna 2 och 3 inte n�dv�ndigt- vis m�ste inneb�ra att avtalsf�rm�ner f�rv�g- ras. En s�dan f�r�ndring av omst�ndigheterna kan inbegripa en f�r�ndring i den stat d�r en andels�gare med v�sentlig andel i bolaget har hemvist, avyttring av en del av andelarna i ett svenskt bolag till en person med hemvist i en annan medlemsstat i Europeiska unionen eller en utvidgning av ett bolags verksamhet i andra medlemsstater i Europeiska unionen, allt p� sedvanliga aff�rsm�ssiga villkor. Den beh�- riga myndigheten kommer att beakta dessa f�r�ndringar av omst�ndigheterna (vid sidan av �vriga relevanta faktorer som vanligtvis be- aktas enligt artikel 17 punkt 6) vid best�m- mandet av huruvida ett s�dant bolag skall f�r- bli ber�ttigat till avtalsf�rm�ner vad avser in- komst som h�rr�r fr�n F�renta staterna. Om dessa f�r�ndrade omst�ndigheter inte beror p� skatteflyktssk�l, kommer �ven detta av den beh�riga myndigheten att anses som en faktor som talar till f�rdel f�r fortsatt avtalstill�mp- ning enligt artikel 17 punkt 6. 3. Med h�nvisning till artikel 26 i avtalet Det f�ruts�tts att den befogenhet som de be- h�riga myndigheterna i vardera avtalsslu- tande staten har att inh�mta upplysningar in- begriper en befogenhet att erh�lla upplys- ningar som innehas av finansiella institutioner, ombud, representanter eller f�rvaltare (dock inte upplysningar som skulle r�ja konfidentiell kommunikation mellan en klient och en advo- kat, juridisk r�dgivare eller annan juridisk re- presentant i fall d� klienten s�ker juridisk r�d- givning) samt upplysningar g�llande �gande- r�tt i juridiska personer, och att den beh�riga myndigheten i vardera avtalsslutande staten har befogenhet att utbyta s�dana upplysningar i enlighet med f�revarande artikel. </div> <div id="page55-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 55 SFS 2005:1088 If this is in accordance with your under- standing, I would appreciate an acknowledg- ment from you to that effect. Accept, Excellency, the renewed assurances of my highest consideration. Dated at Washington, September 30, 2005 E. Anthony Wayne I have the honor to acknowledge the receipt of your letter of September 30, 2005 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 references to clause ii) of subparagraph e) of paragraph 2 of Article 17, paragraph 6 of Article 17 and Arti- cle 26, as specified by you, is in accordance with our understanding. Accept, Excellency, the renewed assurances of my highest consideration. Dated at Washington, September 30, 2005 Gunnar Lund Om detta �verensst�mmer med Er uppfatt- ning, skulle jag uppskatta en bekr�ftelse p� detta fr�n Er. Mottag, Ers Excellens, denna f�rnyade f�rs�k- ran om min utm�rkta h�gaktning. Undertecknat i Washington den 30 september 2005 E. Anthony Wayne Jag har �ran att bekr�fta mottagandet av Ert brev daterat den 30 september 2005 som lyder enligt f�ljande: Jag har �ran f�rs�kran om min ut- m�rkta h�gaktning. Jag har �ran att bekr�fta, p� den svenska re- geringens v�gnar, att de av Er gjorda h�nvis- ningarna till artikel 17 punkt 2 e) 2), artikel 17 punkt 6 och artikel 26 �r i �verensst�mmelse med v�r uppfattning. Mottag, Ers Excellens, denna f�rnyade f�rs�k- ran om min utm�rkta h�gaktning. Undertecknat i Washington den 30 september 2005 Gunnar Lund (�vers�ttning) </div> <div id="page56-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> Thomson Fakta, tel. 08-587 671 00 Elanders Gotab, Stockholm 2005 </div> </div>

Svensk f�rfattningssamling

Lag
om �ndring i lagen (1994:1617) om
dubbelbeskattningsavtal mellan Sverige och
Amerikas F�renta Stater;

utf�rdad den 1 december 2005.

Enligt riksdagens beslut

1 f�reskrivs i fr�ga om lagen (1994:1617) om dub-

belbeskattningsavtal mellan Sverige och Amerikas F�renta Stater att 1 och
3 �� samt bilagan till lagen skall ha f�ljande lydelse.

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, i den lydelse avtalet har genom
det protokoll om �ndring i avtalet som undertecknades den 30 september
2005, skall tillsammans med de skriftv�xlingar som �r fogade till avtalet och
protokollet och som utg�r en del av dessa, g�lla som lag h�r i landet. Avta-
lets och skriftv�xlingarnas inneh�ll framg�r av bilaga till denna lag.

3 � Om en obegr�nsat eller begr�nsat skattskyldig 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.

1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Denna lag till�mpas i fr�ga om
a) skatt p� inkomst som avses i artikel 20.4 i avtalet, p� inkomst som upp-

burits den 1 januari 1996 eller senare,

b) k�llskatter, p� belopp som betalas eller tillgodof�rs den f�rsta i den ka-

lenderm�nad som f�ljer n�rmast efter den kalenderm�nad d� lagen tr�der i
kraft eller senare, och

c) andra skatter, f�r beskattnings�r som b�rjar den 1 januari det �r som

n�rmast f�ljer efter det �r d� lagen tr�der i kraft eller senare.

P� regeringens v�gnar

P�R NUDER

Roland Gustafsson
(Finansdepartementet)

1 Prop. 2005/06:15, bet. 2005/06:SkU5, rskr. 2005/06:45.

SFS 2005:1088

Utkom fr�n trycket
den 16 december 2005

SFS 2005:1088

CONVENTION BETWEEN THE GOVERN-
MENT OF SWEDEN AND THE GOVERN-
MENT OF THE UNITED STATES OF
AMERICA FOR THE AVOIDANCE OF
DOUBLE TAXATION AND THE PRE-
VENTION OF FISCAL EVASION WITH
RESPECT TO TAXES ON INCOME

The Government of Sweden and the Go-

vernment 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 Con-
tracting 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 ac-
corded

a) by the laws of either Contracting State;

b) by any other agreement between the

Contracting States.

3. Notwithstanding the provisions of para-

graph 2 b):

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 sub-
paragraph 1 e) of Article 3 (General Defini-
tions) of this Convention, and the procedures

AVTAL MELLAN SVERIGES REGERING
OCH AMERIKAS F�RENTA STATERS
REGERING F�R UNDVIKANDE AV
DUBBELBESKATTNING OCH F�RHIND-
RANDE AV SKATTEFLYKT BETR�F-
FANDE SKATTER P� INKOMST

Sveriges regering och Amerikas f�renta sta-

ters regering som �nskar ing� ett avtal f�r und-
vikande av dubbelbeskattning och f�rhind-
rande av skatteflykt betr�ffande skatter p� in-
komst, har kommit �verens om f�ljande:

Artikel 1

Personer p� vilka avtalet till�mpas

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

pas avtalet p� personer som har hemvist i en
avtalsslutande stat eller i b�da de avtalsslu-
tande staterna.

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

dant undantag fr�n beskattning, s�dan skatte-
befrielse, s�dant avdrag vid beskattning, s�dan
avr�kning av skatt eller s�dan annan skatte-
neds�ttning som nu medges eller senare kom-
mer att medges

a) enligt lagstiftningen i endera avtalsslu-

tande 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:

a) Utan hinder av annat avtal som de avtals-

slutande staterna ing�tt, skall en tvist om huru-
vida en �tg�rd skall anses falla inom ramen f�r
detta avtals till�mpningsomr�de avg�ras en-
dast av de beh�riga myndigheterna i de avtals-
slutande staterna, som anges i punkt 1 e) i arti-
kel 3 i detta avtal, och de f�rfaranden som f�-

Bilaga

(�vers�ttning)

2 I den nu �tergivna avtalstexten har iakttagits de �ndringar som skett genom protokollet den 30 september 2005.

3 Artikel 1.4 har f�tt denna lydelse och artikel 1.6 har tillagts genom protokollet den 30 september 2005.

SFS 2005:1088

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 nondiscrimina-
tion obligations of this Convention exclu-
sively shall apply with respect to that measure,
except for such national treatment or mostfa-
vored-nation obligations as may apply to trade
in goods under the General Agreement on Tar-
iffs and Trade. No national treatment or most-
favorednation 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, proce-
dure, 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 un-
der Article 4 (Residence)], and by reason of
citizenship may tax its citizens, as if the Con-
vention had not come into effect. Notwith-
standing the other provisions of this Conven-
tion, a former citizen or long-term resident of
the United States may, for the period of ten
years following the loss of such status, be
taxed in accordance with the laws of the
United States.

5. The provisions of paragraph 4 shall not

affect

a) the benefits conferred by the United

States under paragraph 2 of Article 9 (Associ-
ated enterprises), under paragraph 2 of Article
19 (Pensions and annuities), and under Arti-
cles 23 (Relief from double taxation), 24
(Nondiscrimination) and 25 (Mutual agree-
ment procedure); and

b) the benefits conferred by the United

States under Articles 20 (Government ser-
vice), 21 (Students and trainees) and 28 (Dip-
lomatic agents and consular officers) upon in-

reskrivs i detta avtal skall uteslutande anv�n-
das avseende denna tvist.

b) S�vida inte de beh�riga myndigheterna

kommer �verens om att en beskattnings�tg�rd
inte skall anses falla inom ramen f�r detta av-
tals till�mpningsomr�de, skall uteslutande de
�taganden i detta avtal som avser f�rbud mot
diskriminering till�mpas p� s�dan �tg�rd,
utom s�vitt avser s�dan f�rpliktelse till natio-
nell likabehandling eller mestgynnadnations-
behandling som g�ller f�r varuhandeln enligt
GATT. Inga f�rpliktelser till nationell likabe-
handling eller mest-gynnad-nationsbehandling
enligt n�got annat avtal skall till�mpas s�vitt
avser s�dan �tg�rd.

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

punkt lagstiftning, f�reskrift, regel, f�rfa-
rande, beslut, administrativ handling eller
varje annan form av �tg�rd.

4. Utan hinder av best�mmelserna i avtalet,

utom punkt 5, f�r F�renta staterna beskatta
person som enligt artikel 4 har hemvist d�r
och, p� grund av medborgarskap, person som
�r medborgare i F�renta staterna, som om av-
talet inte hade g�llt. Utan hinder av �vriga be-
st�mmelser i detta avtal f�r en person som tidi-
gare varit medborgare eller l�ngvarigt bosatt i
F�renta staterna beskattas i enlighet med lag-
stiftningen i F�renta staterna under en period
av tio �r efter det att denna status upph�rde.

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

a) de f�rm�ner som F�renta staterna medger

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 perso-
ner som varken �r medborgare eller har immi-
grantstatus i F�renta staterna.

SFS 2005:1088

dividuals who are neither citizens of, nor have
immigrant status in, the United States.

6. In the case of an item of income, profit or

gain derived by or through a person that is fis-
cally transparent under the laws of either Con-
tracting State, such item shall be considered to
be derived by a resident of a State to the extent
that the item is treated for the purposes of the
taxation law of such State as the income,
profit, or gain of a resident.

Article 2

Taxes covered

1. The existing taxes to which this Conven-

tion 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 insur-
ers and with respect to private foundations.
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 premiums are not re-
insured with a person not entitled to the bene-
fits of this or any other convention which ex-
empts these taxes; and

b) in Sweden:
(i) the national income tax;
(ii) the withholding tax on dividends;
(iii) the income tax on nonresidents;

(iv) the income tax on nonresident artistes

and athletes;

(v) for the purpose of paragraph 3 of this

Article, the national capital tax;

6. Inkomst eller vinst som f�rv�rvas av eller

genom en person vars inkomst enligt lagstift-
ningen i endera avtalsslutande staten �r f�re-
m�l f�r del�garbeskattning, skall anses f�rv�r-
vad av en person med hemvist i en av staterna
till den del som inkomsten eller vinsten, enligt
skattelagstiftningen i denna stat, behandlas
som inkomst eller vinst hos en person med
hemvist i staten i fr�ga.

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 inkomst-

skatter som utg�r enligt Internal Revenue
Code [med undantag f�r skatten p� uppsam-
lade vinstmedel (the accumulated earnings
tax), skatten p� icke utdelade vinstmedel i
f�rvaltningsbolag (the personal holding com-
pany tax) och socialf�rs�kringsskatter (so-
cial security taxes)] samt punktskatterna p�
f�rs�kringspremier som betalas till utl�ndsk
f�rs�kringsgivare och p� privata stiftelser. Av-
talet till�mpas dock i fr�ga om punktskatterna
p� f�rs�kringspremier som betalas till utl�nd-
ska f�rs�kringsgivare endast i den m�n de ris-
ker 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,
2) kupongskatten,
3) den s�rskilda inkomstskatten f�r utom-

lands bosatta,

4) den s�rskilda inkomstskatten f�r utom-

lands bosatta artister m.fl.,

5) vid till�mpningen av punkt 3 i denna arti-

kel, den statliga f�rm�genhetsskatten,

4 Artikel 2.1 har f�tt denna lydelse genom protokollet den 30 september 2005.

SFS 2005:1088

(vi) the excise tax imposed on insurance

premiums paid to foreign insurers; and

(vii) the municipal income tax.
2. The Convention skall 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 author-
ities 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 concerning the appli-
cation of the Convention, including explana-
tions, regulations, rulings, or judicial deci-
sions.

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 permanent establish-
ment of such person in Sweden or to a fixed
base available to such person in Sweden for
the purpose of performing independent per-
sonal 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 resi-
dent 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;

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 deter-
mined under Article 4;

d) an estate of a person described in sub-

paragraph a), b) or c); or

6) skatten p� vissa premiebetalningar som

betalas till utl�ndska f�rs�kringsgivare, och

7) den kommunala inkomstskatten.
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 varandra de v�sentliga
�ndringar som vidtagits i respektive skattelag-
stiftning och om officiellt publicerat material
av v�sentlig betydelse f�r avtalets till�mpning,
d�ri inbegripet f�rklaringar, f�reskrifter, dom-
stolsutslag 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�lv-
st�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 med-
borgare 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 be-
skattnings�r d�refter,

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 vis-
telsen hade, hemvist i F�renta staterna (i en-
lighet med artikel 4),

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

a), b) eller c), eller

SFS 2005:1088

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, un-

less the context otherwise requires

a) the term person includes an individual,

an estate, a trust, a partnership, a company,
and any other body of persons;

b) the term company means any entity

which is treated as a body corporate for in-
come tax purposes;

c) the terms enterprise of a Contracting

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

retary 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;

the term United States means the

United States of America, but such term (i)
does not include Puerto Rico, the Virgin Is-
lands, Guam, or other United States posses-
sions or territories, and (ii) includes (A) the
territorial sea of the United States and (B) the
seabed and subsoil of the submarine areas ad-
jacent to the territorial sea, over which the
United States of America exercises sovereign
rights, in accordance with international law,
for the purpose of exploration for and exploi-
tation of the natural resources of such areas;

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:

person inbegriper fysisk person,

d�dsbo, trust, handelsbolag, bolag och an-
nan personsammanslutning,

b) bolag �syftar den som vid inkomstbe-

skattningen 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 av-
talsslutande staten,

d) internationell trafik �syftar transport

med skepp eller luftfartyg utom d� transporten
sker uteslutande mellan platser i en avtalsslu-
tande stat,

e) beh�rig myndighet �syftar:
1) i F�renta staterna, the Secretary of the

Treasury eller dennes befullm�ktigade om-
bud, och

2) i Sverige, finansministern eller dennes

befullm�ktigade ombud eller den myndighet
�t vilken uppdragits att vara beh�rig myndig-
het enligt detta avtal,

f) F�renta staterna �syftar Amerikas f�r-

enta stater, men omfattar inte Puerto Rico,
Jungfru�arna, Guam eller annan besittning el-
ler annat omr�de som tillh�r F�renta staterna.
Uttrycket omfattar F�renta staternas territori-
alvatten samt havsbottnen och dennas under-
lag i de omr�den under vattnet som gr�nsar till
F�renta staternas territorialvatten �ver vilka
omr�den Amerikas f�renta stater i �verens-
st�mmelse med folkr�ttens regler ut�var suve-
r�na r�ttigheter i fr�ga om utforskning och ut-
nyttjande av omr�denas naturtillg�ngar,

SFS 2005:1088

g) the term Sweden means the Kingdom

of Sweden and, when used in a geographical
sense, includes the national territory, the terri-
torial sea as well as other maritime areas over
which Sweden, in accordance with interna-
tional law, exercises sovereign rights or juris-
diction.

2. As regards the application of the Conven-

tion by a Contracting State any term not de-
fined therein shall, unless the context other-
wise requires or the competent authorities
agree to a common meaning pursuant to the
provisions of Article 25 (Mutual agreement
procedure), have the meaning which it has un-
der the laws of that State concerning the taxes
to which the Convention applies.

Article 4

Residence

1. a) For the purposes of this Convention,

the term resident of a Contracting State
means any person who, under the laws of that
State, is liable to tax therein by reason of his
domicile, residence, place of management,
place of incorporation, or any other criterion
of a similar nature, and also includes that State
and any political subdivision or local authority
thereof. This term, however, does not include
any person who is liable to tax in that State in
respect only of income from sources in that
State or of profits attributable to a permanent
establishment in that State.

b) A United States citizen or an alien law-

fully admitted for permanent residence in the
United States is a resident of the United
States, but only if such person has a substan-
tial presence, permanent home, or habitual
abode in the United States. If such person is
also a resident of Sweden under this para-
graph, such person will also be treated as a
United States resident under this paragraph

g) Sverige �syftar Konungariket Sverige

och, n�r uttrycket anv�nds i geografisk bem�r-
kelse, Sveriges territorium, dess territorial-
vatten liksom de andra havsomr�den �ver
vilka Sverige i �verensst�mmelse med folkr�t-
tens regler ut�var suver�na r�ttigheter eller ju-
risdiktion.

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�f-
far �verenskommelse om uttryckets inneb�rd,
varje uttryck, som inte definierats i avtalet, ha
den betydelse som uttrycket har enligt den sta-
tens lagstiftning i fr�ga om s�dana skatter p�
vilka avtalet till�mpas.

Artikel 4

Hemvist

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

st�s med uttrycket person med hemvist i en
avtalsslutande stat person som enligt lagstift-
ningen 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
�ven denna stat samt dess politiska underav-
delningar och lokala myndigheter. Uttrycket
inbegriper emellertid inte person som �r skatt-
skyldig i denna stat endast f�r inkomst fr�n
k�lla i denna stat eller endast f�r inkomst som
�r h�nf�rlig till ett fast driftst�lle i denna stat.

b) 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 be-
tydande tid, har en permanent bostad eller vis-
tas stadigvarande i F�renta staterna. Om en s�-
dan person har hemvist �ven i Sverige enligt
denna punkt, behandlas han ocks� som person
med hemvist i F�renta staterna enligt denna

5 Artikel 4.1 har f�tt denna lydelse genom protokollet den 30 september 2005.

SFS 2005:1088

and such persons status shall be determined
under paragraph 2.

The term resident of a Contracting

State includes a legal person organized under
the laws of that Contracting State and that is
generally exempt from tax in that State and is
established and maintained in that State either:

i) exclusively for religious, charitable, sci-

entific, artistic, cultural, or educational pur-
poses; or

ii) to provide pensions or other similar re-

tirement benefits pursuant to a plan.

2. Where by reason of the provisions of

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

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

State in which he has a permanent home avail-
able to him; if he has a permanent home avail-
able 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 habit-
ual abode;

c) if he has an habitual abode in both States

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

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

ther of them, the competent authorities of the
Contracting States shall settle the question 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

punkt och hans hemvist skall best�mmas en-
ligt punkt 2.

c) Uttrycket person med hemvist i en av-

talsslutande stat inbegriper en juridisk person
som bildats enligt lagstiftningen i denna av-
talsslutande stat och som �r generellt undanta-
gen fr�n beskattning i denna stat samt �r grun-
dad i och administreras i denna stat antingen:

1) i uteslutande religi�st, v�lg�rande, veten-

skapligt, konstn�rligt, kulturellt eller utbild-
ningsfr�mjande syfte, eller

2) f�r att tillhandah�lla pensioner eller an-

dra liknande pensionsf�rm�ner enligt en pen-
sionsplan.

2. D� p� grund av best�mmelserna i punkt 1

en fysisk person har hemvist i b�da de avtals-
slutande staterna, best�ms hans hemvist p�
f�ljande s�tt:

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

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

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

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

c) om han stadigvarande vistas i b�da sta-

terna eller om han inte vistas stadigvarande i
n�gon av dem, anses han ha hemvist i den stat
d�r han �r medborgare,

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

ler om han inte �r medborgare i n�gon av dem,
avg�r de beh�riga myndigheterna i de avtals-
slutande staterna fr�gan genom �msesidig
�verenskommelse.

3. D� p� grund av best�mmelserna i punkt 1

ett bolag har hemvist i b�da avtalsslutande sta-
terna, anses bolaget i fr�ga, om det bildats en-
ligt lagstiftningen i en avtalsslutande stat eller

SFS 2005:1088

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 Contracting
States, the competent authorities of the Con-
tracting States shall settle the question by mu-
tual 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 in-

cludes especially

a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop; and
f) a mine, an oil or gas well, a quarry or any

other place of extraction of natural resources.

3. A building site or construction or instal-

lation project constitutes a permanent estab-
lishment only if it lasts more than twelve
months. The use of an installation or drilling
rig or ship in a Contracting State to explore for
or exploit natural resources constitutes a per-
manent establishment only if such use is for
more than twelve months.

Notwithstanding the preceding provi-

sions of this Article, the term permanent es-
tablishment shall be deemed not to include

a) the use of facilities solely for the purpose

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 deliv-
ery;

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 �m-
sesidig �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�re-
tags verksamhet helt eller delvis bedrivs.

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

skilt:

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

annan plats f�r utvinning av naturtillg�ngar.

3. En plats f�r byggnads-, anl�ggnings- el-

ler installationsverksamhet utg�r fast drift-
st�lle endast om verksamheten p�g�r mer �n
tolv m�nader. Anv�ndningen i en avtalsslu-
tande stat av installation, borrplattform eller
skepp f�r att utforska eller utvinna naturtill-
g�ngar utg�r fast driftst�lle endast om anv�nd-
ningen 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�lle
inte innefatta:

anv�ndningen av anordningar uteslu-

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

b) innehavet av ett f�retaget tillh�rigt varu-

lager uteslutande f�r lagring, utst�llning eller
utl�mnande,

SFS 2005:1088

c) the maintenance of a stock of goods or

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

d) the maintenance of a fixed place of busi-

ness solely for the purpose of purchasing
goods or merchandise or of collecting infor-
mation for the enterprise;

e) the maintenance of a fixed place of busi-

ness solely for the purpose of carrying on, for
the enterprise, any other activity of a prepara-
tory 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 para-
graph 6 applies is acting on behalf of an en-
terprise and has and habitually exercises in a
Contracting State an authority to conclude
contracts in the name of the enterprise, that
enterprise shall be deemed to have a perma-
nent establishment in that State in respect of
any activities which that person undertakes for
the enterprise, unless the activities of such
person are limited to those mentioned in para-
graph 4 which, if exercised through a fixed
place of business, would not make this fixed
place of business a permanent establishment
under the provisions of that paragraph.

6. An enterprise shall not be deemed to

have a permanent establishment in a Contract-
ing State merely because it carries on business
in that State through a broker, general com-
mission agent or any other agent of an inde-
pendent 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 con-
trolled by a company which is a resident of the
other Contracting State, or which carries on
business in that other State (whether through a
permanent establishment or otherwise), shall

c) innehavet av ett f�retaget tillh�rigt varu-

lager uteslutande f�r bearbetning eller f�r�d-
ling genom annat f�retags f�rsorg,

d) innehavet av en stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r ink�p av va-
ror eller inf�rskaffande av upplysningar f�r
f�retaget,

e) innehavet av en stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r att f�r f�reta-
get bedriva annan verksamhet av f�rberedande
eller bitr�dande art,

f) innehavet av en stadigvarande plats f�r

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

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

ende representant p� vilken punkt 6 till�mpas,
�r verksam f�r ett f�retag samt i en avtalsslu-
tande stat har och d�r regelm�ssigt anv�nder
fullmakt att sluta avtal i f�retagets namn, an-
ses detta f�retag utan hinder av best�mmel-
serna i punkterna 1 och 2 ha fast driftst�lle i
denna stat i fr�ga om varje verksamhet som
denna person bedriver f�r f�retaget. Detta g�l-
ler 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�rsverksam-
het inte skulle g�ra denna stadigvarande
plats f�r aff�rsverksamhet till ett fast drift-
st�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, kommission�r
eller annan oberoende representant, under f�r-
uts�ttning att en s�dan person d�rvid bedriver
sin sedvanliga aff�rsverksamhet.

7. Den omst�ndigheten att ett bolag med

hemvist i en avtalsslutande stat kontrollerar el-
ler kontrolleras av ett bolag med hemvist i den
andra avtalsslutande staten eller ett bolag som
bedriver aff�rsverksamhet i denna andra stat
(antingen fr�n fast driftst�lle eller p� annat

SFS 2005:1088

not of itself constitute either company a per-
manent 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 in-
come 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 property,
livestock and equipment used in agriculture
and forestry, rights to which the 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, min-
eral deposits, sources and other natural re-
sources; 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 property.

4. The provisions of paragraphs 1 and 3

shall also apply to the income from real prop-
erty of an enterprise and to income from real
property used for the performance of inde-
pendent personal services.

Article 7

Business profits

1. The profits of an enterprise of a Contract-

ing State shall be taxable only in that State un-
less the enterprise carries on business in the
other Contracting State through a permanent
establishment situated therein. If the enterprise
carries on business as aforesaid, the profits of

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
bel�gen i den andra avtalsslutande staten (d�ri
inbegripen inkomst av lantbruk eller skogs-
bruk) f�r beskattas i denna andra stat.

2. Uttrycket fast egendom har den bety-

delse som uttrycket har enligt lagstiftningen i
den avtalsslutande stat d�r egendomen �r bel�-
gen. Uttrycket omfattar dock alltid tillbeh�r
till fast egendom, levande och d�da inventa-
rier i lantbruk och skogsbruk, r�ttigheter p�
vilka best�mmelserna i privatr�tten om fast
egendom till�mpas, byggnader, nyttjander�tt
till fast egendom samt r�tt till f�r�nderliga el-
ler fasta ers�ttningar f�r nyttjandet av eller
r�tten att nyttja mineralf�rekomst, k�lla eller
annan naturtillg�ng. Skepp, b�tar och luftfar-
tyg anses inte vara fast egendom.

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

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-

l�mpas �ven p� inkomst av fast egendom som
tillh�r f�retag och inkomst av fast egendom
som anv�nds vid sj�lvst�ndig yrkesut�vning.

Artikel 7

Inkomst av r�relse

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

talsslutande stat f�rv�rvar, beskattas endast i
denna stat, s�vida inte f�retaget bedriver r�-
relse i den andra avtalsslutande staten fr�n ett
d�r bel�get fast driftst�lle. Om f�retaget bedri-
ver r�relse p� nyss angivet s�tt, f�r f�retagets

SFS 2005:1088

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 car-
ries on business in the other Contracting State
through a permanent establishment situated
therein, there shall in each Contracting State
be attributed to that permanent establishment
the profits which it might be expected to make
if it were a distinct and separate enterprise en-
gaged in the same or similar activities under
the same or similar conditions.

3. In determining the profits of a permanent

establishment, there shall be allowed as de-
ductions expenses which are incurred for the
purposes of the permanent establishment, in-
cluding a reasonable allocation of executive
and general administrative expenses, research
and development expenses, interest, and other
expenses incurred for the purposes of the en-
terprise as a whole (or the part thereof which
includes the permanent establishment),
whether incurred in the State in which the per-
manent establishment is situated or elsewhere.

4. Profits shall not be attributed to a perma-

nent establishment by reason of the mere pur-
chase 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 estab-
lishment shall include only the profits derived
from the assets or activities of the permanent
establishment and shall be determined by the
same method year by year unless there is good
and sufficient reason to the contrary.

6. Where profits include items of income

which are dealt with separately in other Arti-
cles of the Convention, then the provisions of
those Articles shall not be affected by the pro-
visions of this Article.

7. The term profits as used in this Article

means income derived from any trade or busi-
ness whether carried on by an individual,
company or any other person, or group of per-

inkomst beskattas i den andra staten men en-
dast s� stor del d�rav som �r h�nf�rlig till det
fasta driftst�llet.

2. Om ett f�retag i en avtalsslutande stat be-

driver r�relse i den andra avtalsslutande staten
fr�n ett d�r bel�get fast driftst�lle, h�nf�rs, om
inte best�mmelserna i punkt 3 f�ranleder an-
nat, i vardera avtalsslutande staten till det fasta
driftst�llet den inkomst som det kan antas att
driftst�llet skulle ha f�rv�rvat, om det hade
varit ett frist�ende f�retag, som bedrivit verk-
samhet av samma eller liknande slag under
samma eller liknande villkor.

3. Vid best�mmandet av ett fast driftst�lles

inkomst medges avdrag f�r utgifter som upp-
kommit f�r det fasta driftst�llet, h�runder in-
begripen en sk�lig del av utgifterna f�r f�reta-
gets ledning och allm�nna f�rvaltning, forsk-
nings- och utvecklingskostnader, r�ntor och
andra utgifter som uppkommit f�r f�retaget 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 ett fast driftst�lle

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

5. Vid till�mpningen av detta avtal skall en-

dast inkomst som h�rr�r fr�n det fasta drift-
st�llets tillg�ngar eller verksamhet inr�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 av-
tal, 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 af-
f�rsverksamhet, uthyrning av materiell l�s
egendom h�ri inbegripen, vare sig verksamhe-

SFS 2005:1088

sons, including the rental of tangible movable
property.

8. a) The United States tax on insurance

premiums paid to foreign insurers shall not be
imposed on insurance and reinsurance premi-
ums which are the receipts of a business of in-
surance 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, directly or indi-
rectly, 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 receipts
of a business of insurance carried on by a resi-
dent of the United States whether or not that
business is carried on through a permanent es-
tablishment in Sweden.

9. Notwithstanding paragraph 6 of this Arti-

cle, 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 per-
manent establishment or a fixed base during
its existence is taxable or deductible in the
Contracting State where such a permanent es-
tablishment or fixed base is situated even if
the payments are deferred until such perma-
nent 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.

2. For the purposes of this Article, profits

from the operation of ships or aircraft in inter-
national traffic include profits derived from

ten bedrivs av en fysisk person, ett bolag eller
annan person eller av en grupp av personer.

8. a) Den skatt som i F�renta staterna utg�r

p� f�rs�kringspremier som betalas till utl�nd-
ska f�rs�kringsgivare skall inte tas ut p� f�r-
s�krings eller �terf�rs�kringspremier som ut-
g�r int�kter i f�rs�kringsr�relse som bedrivs
av person med hemvist i Sverige oavsett om
r�relsen bedrivs genom fast driftst�lle i F�r-
enta staterna eller inte. S�dan skattebefrielse
medges dock endast i den m�n ifr�gavarande
risker inte direkt eller indirekt �terf�rs�krats
hos person som inte �r ber�ttigad till befrielse
fr�n s�dan skatt.

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

ringspremier som betalas till utl�ndska f�rs�k-
ringsgivare skall inte tas ut p� f�rs�kringspre-
mier som utg�r int�kter i f�rs�kringsr�relse
som bedrivs av person med hemvist i F�renta
staterna oavsett om r�relsen bedrivs genom
fast driftst�lle i Sverige eller inte.

9. Utan hinder av punkt 6 i denna artikel �r

vid till�mpningen av punkterna 1 och 2 i
denna artikel, artikel 13 punkt 3, artikel 14 och
artikel 22 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 av-
talsslutande stat d�r det fasta driftst�llet eller
den stadigvarande anordningen �r bel�gen
�ven om betalningarna har skjutits upp till
dess att det fasta driftst�llet eller den stadigva-
rande anordningen har avvecklats.

Artikel 8

Sj�fart och luftfart

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

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

2. Vid till�mpningen av denna artikel anses

inkomst p� grund av uthyrning av skepp eller
luftfartyg som inkomst genom anv�ndningen

SFS 2005:1088

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 re-
lated equipment for the transport of contain-
ers) used in international traffic shall be tax-
able 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 international op-
erating agency. With respect to profits derived
by the air transport consortium Scandinavian
Airlines System (SAS) the provisions of para-
graphs 1 and 3 shall apply, but only to such
part of the profits as corresponds to the partici-
pation held in that consortium by AB Aero-
transport (ABA), the Swedish partner of Scan-
dinavian Airlines System (SAS).

Article 9

Associated enterprises

1. Where
a) an enterprise of a Contracting State par-

ticipates directly or indirectly in the manage-
ment, control or capital of an enterprise of the
other Contracting State; or

b) the same persons participate directly or

indirectly in the management, control, or capi-
tal of an enterprise of a Contracting State and
an enterprise of the other Contracting State,

and in either case conditions are made or

imposed between the two enterprises in their
commercial or financial relations which differ
from those which would be made between in-
dependent enterprises, then any profits which
would, but for those conditions, have accrued
to one of the enterprises, but by reason of
those conditions have not so accrued, may be

av skepp eller luftfartyg i internationell trafik,
om uthyrningsinkomsten �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, under-
h�ll eller uthyrning av containrar (trailers, pr�-
mar och annan d�rtill h�rande utrustning f�r
transport av containrar d�ri inbegripna) som
anv�nds i internationell trafik, beskattas en-
dast i denna stat.

4. Best�mmelserna i punkterna 1 och 3 till-

l�mpas �ven p� inkomst som f�rv�rvas genom
deltagande i en pool, ett gemensamt f�retag
eller en internationell driftsorganisation. Be-
st�mmelserna i punkterna 1 och 3 till�mpas
�ven p� inkomst som f�rv�rvas av luftfarts-
konsortiet Scandinavian Airlines System
(SAS) men endast i fr�ga om den del av in-
komsten som motsvarar den andel i konsortiet
som innehas av AB Aerotransport (ABA), den
svenske del�garen i Scandinavian 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 kontrol-
len av ett f�retag i den andra avtalsslutande
staten eller �ger del i detta f�retags kapital, el-
ler

b) samma personer direkt eller indirekt del-

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

Om mellan f�retagen i fr�ga om deras han-

delsf�rbindelser eller finansiella f�rbindelser
avtalas eller f�reskrivs villkor, som avviker
fr�n dem som skulle ha avtalats mellan av var-
andra 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

SFS 2005:1088

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 enterprise of
the other Contracting State has been charged
to tax in that other State, and the profits so in-
cluded are profits which would have accrued
to the enterprise of the first-mentioned State if
the conditions made between the two enter-
prises had been those which would have been
made between independent enterprises, then
that other State shall make an appropriate ad-
justment 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 authorities of the Contracting
States shall if necessary consult each other.

3. The provisions of paragraph 1 shall not

limit any provisions of the law of either Con-
tracting State which permit the distribution,
apportionment, or allocation of income, de-
ductions, credits, or allowances between per-
sons, whether or not residents of a Contracting
State, owned or controlled directly or indi-
rectly by the same interests when necessary in
order to prevent evasion of taxes or clearly to
reflect the income of any of such persons.

Article 10

Dividends

1. Dividends paid by a company that 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 resi-

detta f�retags inkomst och beskattas i �verens-
st�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 beskattas i
�verensst�mmelse d�rmed i denna andra stat
samt den s�lunda inr�knade inkomsten �r s�-
dan som skulle ha tillkommit f�retaget i den
f�rstn�mnda staten om de villkor som avtalats
mellan f�retagen hade varit s�dana som skulle
ha avtalats mellan av varandra oberoende f�-
retag, skall den andra staten genomf�ra veder-
b�rlig justering av det skattebelopp som p�-
f�rts f�r inkomsten i denna stat. Vid s�dan jus-
tering iakttas �vriga best�mmelser i detta avtal
och de beh�riga myndigheterna i de avtalsslu-
tande staterna �verl�gger vid behov med var-
andra.

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

s�dana best�mmelser i en avtalsslutande stats
lagstiftning som medger f�rdelning, proportio-
nering eller annan uppdelning av inkomst eller
avdrag, avr�kning eller betalningar mellan
personer vare sig dessa har hemvist i en av-
talsslutande 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.

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 beta-
lar utdelningen har hemvist, enligt lagstift-
ningen i denna stat, men om mottagaren har
r�tt till utdelningen f�r skatten inte �verstiga:

6 Artikel 10 har f�tt denna lydelse genom protokollet den 30 september 2005.

SFS 2005:1088

dent of the other Contracting State, the tax so
charged shall not exceed:

a) 5 percent of the gross amount of the divi-

dends if the beneficial owner is a company
that owns shares representing at least 10 per-
cent of the voting power in the company pay-
ing 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. Notwithstanding the provisions of para-

graph 2, such dividends shall not be taxed in
the Contracting State of which the company
paying the dividends is a resident if the benefi-
cial owner is:

a) a company that is a resident of the other

Contracting State that has owned, directly or
indirectly through one or more residents of ei-
ther Contracting State, shares representing 80
percent or more of the voting power in the
company paying the dividends for a 12-month
period ending on the date on which entitle-
ment to the dividends is determined, and:

i) satisfies the conditions of clause i) or ii)

of subparagraph c) of paragraph 2 of Article
17 (Limitation on benefits);

ii) satisfies the conditions of clauses i) and

ii) of subparagraph e) of paragraph 2 of Arti-
cle 17, provided that the company satisfies the
conditions described in paragraph 4 of that Ar-
ticle with respect to the dividends;

iii) is entitled to benefits with respect to the

dividends under paragraph 3 of Article 17; or

iv) has received a determination pursuant to

paragraph 6 of Article 17 with respect to this
paragraph; or

b) a pension fund that is a resident of the

other Contracting State, provided that:

i) such dividends are not derived from the

carrying on of a trade or business by the pen-

a) 5 procent av utdelningens bruttobelopp

om den som har r�tt till utdelningen �r ett bo-
lag vilket �ger andelar som representerar
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 beskattning

f�r vinst av vilken utdelningen betalas.

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

skall s�dan utdelning inte beskattas i den av-
talsslutande stat d�r det bolag som betalar ut-
delningen har hemvist om den som har r�tt till
utdelningen �r:

a) ett bolag med hemvist i den andra avtals-

slutande staten som under en sammanh�ng-
ande period av 12 m�nader f�re den dag d� det
best�ms vem som �r ber�ttigad till utdel-
ningen, har �gt, direkt eller indirekt genom en
eller flera personer med hemvist i endera av-
talsslutande staten, andelar som representerar
minst 80 procent av r�stetalet i det utdelande
bolaget och:

1) uppfyller villkoren i artikel 17 punkt 2 c)

1) eller 2),

2) uppfyller villkoren i artikel 17 punkt 2 e)

1) och 2), om bolaget uppfyller de villkor som
anges i punkt 4 i n�mnda artikel avseende ut-
delningen,

3) �r ber�ttigat till avtalsf�rm�ner betr�f-

fande utdelningen enligt artikel 17 punkt 3, el-
ler

4) har erh�llit ett beslut enligt artikel 17

punkt 6 avseende denna punkt, eller

b) en pensionsfond med hemvist i den andra

avtalsslutande staten, om:

1) utdelningen inte f�rv�rvas genom en av

pensionsfonden, eller ett f�retag i intressege-

SFS 2005:1088

sion fund or through an associated enterprise;
and

ii) such pension fund does not sell or make

a contract to sell the holding from which such
dividend is derived within two months of the
date such pension fund acquired such holding.

For the purposes of determining whether a

company is entitled to benefits with respect to
the dividends under paragraph 3 of Article 17,
within the meaning of clause iii) of subpara-
graph a) of this paragraph, the determination
of whether a person owning shares, directly or
indirectly, in the company claiming the bene-
fits of this Convention is an equivalent benefi-
ciary shall be made by treating such person as
holding the same voting power in the com-
pany paying the dividends as the company
claiming the benefits holds in such company.

4. a) Subparagraph a) of paragraph 2 and

subparagraph a) of paragraph 3 shall not apply
in the case of dividends paid by a U.S. Regu-
lated Investment Company (RIC) or a Real
Estate Investment Trust (REIT). In the case of
dividends paid by a RIC, subparagraph b) of
paragraph 2 and subparagraph b) of paragraph
3 shall apply. In the case of dividends paid by
a REIT, subparagraph b) of paragraph 2 and
subparagraph b) of paragraph 3 shall apply
only if:

i) the beneficial owner of the dividends is

an individual or pension fund, in either case
holding an interest of not more than 10 percent
in the REIT;

ii) the dividends are paid with respect to a

class of shares that is publicly traded and the
beneficial owner of the dividends is a person
holding an interest of not more than 5 percent
of any class of the REITs shares; or

iii) the beneficial owner of the dividends is

a person holding an interest of not more than
10 percent in the REIT and the REIT is diver-
sified.

b) For purposes of this paragraph, a REIT

shall be diversified if the value of no single
interest in real property exceeds 10 percent of

menskap med pensionsfonden, bedriven af-
f�rsverksamhet, och

2) pensionsfonden inte s�ljer, eller ing�r av-

tal om att s�lja, de andelar p� vilka utdel-
ningen bel�per inom tv� m�nader efter det da-
tum d� pensionsfonden f�rv�rvade andelarna.

Vid best�mmandet av om ett bolag �r ber�t-

tigat till avtalsf�rm�ner betr�ffande utdel-
ningen enligt artikel 17 punkt 3, som avses i a)
3) ovan i denna punkt, skall best�mmandet av
om en person, som direkt eller indirekt �ger
andelar i bolaget, �r en j�mf�rlig f�rm�nsta-
gare g�ras genom att en s�dan person behand-
las som �gare till samma r�standel i det utde-
lande bolaget som innehas av det bolag som
yrkar p� avtalsf�rm�ner.

4. a) Best�mmelserna i punkterna 2 a) och 3

a) till�mpas inte p� utdelning som betalas av
ett U.S. Regulated Investment Company
(RIC) eller en Real Estate Investment Trust
(REIT). P� utdelning som betalas av ett RIC
till�mpas punkterna 2 b) och 3 b). P� utdel-
ning som betalas av en REIT till�mpas punk-
terna 2 b) och 3 b) endast om:

1) den som har r�tt till utdelningen �r en fy-

sisk person eller en pensionsfond vars innehav
i trusten inte �verstiger 10 procent,

2) utdelningen betalas p� ett slag av andelar

som �r f�rem�l f�r allm�n oms�ttning och den
som har r�tt till utdelningen �r en person som
innehar h�gst 5 procent av n�got slag av ande-
lar i trusten, eller

3) den som har r�tt till utdelningen �r en

person vars innehav i trusten uppg�r till h�gst
10 procent och trusten �r diversifierad.

b) Vid till�mpningen av denna punkt skall

en REIT anses diversifierad om v�rdet av
varje enskild fastighetsinvestering uppg�r till

SFS 2005:1088

its total interests in real property. For the pur-
poses of this provision, foreclosure property
shall not be considered an interest in real prop-
erty. Where a REIT holds an interest in a part-
nership, it shall be treated as owning directly a
proportion of the partnerships interests in real
property corresponding to its interest in the
partnership.

5. The term dividends as used in this Arti-

cle means income from shares or other rights,
not being debt-claims, participating in profits,
as well as income from other corporate rights
that is subjected to the same taxation treatment
as income from shares by the laws of the State
of which the company making the distribution
is a resident, and income from arrangements,
including debt obligations, carrying the right
to participate in profits to the extent so charac-
terized under the laws of the Contracting State
in which the income arises, as well as, in the
case of the United States, contingent interest
of a type that would not qualify as portfolio in-
terest.

6. The provisions of paragraphs 2 and 3

shall not apply if the beneficial owner of the
dividends, being a resident of a Contracting
State, carries on business in the other Con-
tracting State, of which the company paying
the dividends is a resident, through a perma-
nent establishment situated therein, or per-
forms in that other State independent personal
services from a fixed base situated therein,
and the dividends are attributable to such per-
manent 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.

7. 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 perma-

nent establishment or a fixed base situated in
that State.

h�gst 10 procent av v�rdet av det samlade
fastighetsinnehavet. Vid till�mpningen av
denna best�mmelse skall utm�tt egendom inte
anses utg�ra ett fastighetsinnehav. En REIT
som �ger andelar i ett handelsbolag skall anses
som direkt �gare av s� stor andel av handels-
bolagets fastighetsinnehav som motsvarar
dess andel i handelsbolaget.

5. Med uttrycket utdelning f�rst�s i denna

artikel inkomst av aktier eller andra r�ttighe-
ter, som inte �r fordringar med r�tt till andel i
vinst, samt inkomst av andra andelar, som en-
ligt lagstiftningen i den stat d�r det utdelande
bolaget har hemvist, beskattas p� samma s�tt
som inkomst av aktier liksom �ven inkomst
genom dispositioner, skuldf�rbindelser d�ri
inbegripna, med r�tt till andel i vinst i den ut-
str�ckning s�dan inkomst anses utg�ra utdel-
ning enligt lagstiftningen i den avtalsslutande
stat varifr�n inkomsten h�rr�r samt, i F�renta
staterna, villkorad r�nta som inte klassificeras
som portf�ljr�nta enligt lagstiftningen i F�r-
enta staterna.

6. Best�mmelserna i punkterna 2 och 3 till-

l�mpas inte om den som har r�tt till utdel-
ningen har hemvist i en avtalsslutande stat och
bedriver r�relse i den andra avtalsslutande sta-
ten, d�r bolaget som betalar utdelningen har
hemvist, fr�n ett d�r bel�get fast driftst�lle el-
ler ut�var sj�lvst�ndig yrkesverksamhet i
denna andra stat fr�n en d�r bel�gen stadigva-
rande anordning, samt den andel p� grund av
vilken utdelningen betalas �ger verkligt sam-
band med det fasta driftst�llet eller den stadig-
varande anordningen. I s�dant fall till�mpas
best�mmelserna i artikel 7 respektive artikel
14.

7. En avtalsslutande stat f�r inte beskatta ut-

delning som ett bolag som inte har hemvist i
denna stat betalar, utom i den m�n:

a) utdelningen betalas till en person med

hemvist i denna stat, eller

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

st�lle eller stadigvarande anordning i denna
stat.

SFS 2005:1088

8. A religious, scientific, literary, educa-

tional, or charitable organization that is resi-
dent in Sweden and that has received substan-
tially 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 re-
spect to private foundations.

9. 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 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 Contract-
ing State to a tax in addition to the tax allow-
able under the other provisions of this Con-
vention. Such tax, however, may:

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

posed only on:

i) the portion of the business profits of the

company attributable to the permanent estab-
lishment, 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 mean-
ing 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 sub-
paragraph a) that is comparable to the amount
that would be distributed as a dividend by a lo-
cally incorporated subsidiary.

10. The tax referred to in subparagraphs a)

and b) of paragraph 9 shall not be imposed at a
rate exceeding the rate specified in paragraph

8. 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 sta-
terna vara undantagen fr�n dess punktskatter
som tas ut p� privata stiftelser.

9. Ett bolag med hemvist i en avtalsslutande

stat som har ett fast driftst�lle i den andra av-
talsslutande staten, eller �r skattskyldigt i den
andra avtalsslutande staten f�r s�dan inkomst
som f�r beskattas i denna andra stat enligt arti-
kel 6 eller enligt artikel 13 punkt 1, f�r i denna
andra avtalsslutande stat beskattas med en
skatt ut�ver den skatt som f�r tas ut enligt an-
dra 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 ar-
tikel 6 eller artikel 13 punkt 1,

som representerar ett belopp motsvarande

utdelning av denna vinst eller inkomst; ut-
trycket ett belopp motsvarande utdelning
har, vid till�mpningen av denna best�mmelse,
den inneb�rd som uttrycket har enligt lagstift-
ningen 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 �nd-
ras, och

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

dan inkomst som anges i a) vilken motsvarar
det belopp som skulle ha delats ut av ett lokalt
bildat dotterbolag.

10. Den skatt som anges i punkt 9 a) och b)

skall inte tas ut med h�gre procentsats �n den
som anges i punkt 2 a). S�dan skatt skall dock
inte tas ut av ett bolag som:

SFS 2005:1088

2 a). In any case, it shall not be imposed on a
company that:

a) satisfies the conditions of clause i) or ii)

of subparagraph c) of paragraph 2 of Article
17;

b) satisfies the conditions of clauses i) and

ii) of subparagraph e) of paragraph 2 of Arti-
cle 17, provided that the company satisfies the
conditions described in paragraph 4 of that Ar-
ticle with respect to an item of income, profit,
or gain described in paragraph 9;

c) is entitled under paragraph 3 of Article

17 to benefits with respect to an item of in-
come, profit, or gain described in paragraph 9;
or

d) has received a determination pursuant to

paragraph 6 of Article 17 with respect to this
paragraph.

11. The term pension fund as used in this

Article means any person that:

a) is organized under the laws of a Contract-

ing State;

b) is established and maintained in that

Contracting State primarily to administer or
provide pensions or other similar remunera-
tion, including social security payments; and

c) is exempt from tax in that Contracting

State with respect to the activities described in
subparagraph b).

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.

2. The term interest as used in this Article

means income from debt-claims of every kind,
whether or not secured by mortgage, and
whether or not carrying a right to participate in
the debtors profits, and in particular, income
from government securities, and income from

a) uppfyller villkoren i artikel 17 punkt 2 c)

1) eller 2),

b) uppfyller villkoren i artikel 17 punkt 2 e)

1) och 2), under f�ruts�ttning att bolaget upp-
fyller villkoren i artikel 17 punkt 4 avseende
s�dan inkomst eller vinst som avses i punkt 9,

c) �r ber�ttigat till avtalsf�rm�ner enligt ar-

tikel 17 punkt 3 avseende s�dan inkomst eller
vinst som anges i punkt 9, eller

d) har erh�llit ett beslut enligt artikel 17

punkt 6 avseende denna punkt.

11. Uttrycket pensionsfond i denna arti-

kel avser person som:

a) �r bildad enligt lagstiftningen i en avtals-

slutande stat,

b) �r etablerad i och f�rvaltas i denna av-

talsslutande stat huvudsakligen f�r att admi-
nistrera eller tillhandah�lla pensioner eller lik-
nande ers�ttning, inbegripet betalningar enligt
socialf�rs�kringslagstiftningen, och

c) �r undantagen fr�n beskattning i denna

avtalsslutande stat p� s�dan verksamhet som
anges ovan under b).

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 en-
dast i denna andra stat, om personen i fr�ga
har r�tt till r�ntan.

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

tikel inkomst av varje slags fordran, vare sig
den s�kerst�llts genom inteckning i fast egen-
dom eller inte och vare sig den medf�r r�tt till
andel i g�lden�rens vinst eller inte. Uttrycket
�syftar s�rskilt inkomst av v�rdepapper som

SFS 2005:1088

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 es-
tate 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 in-
terest is attributable to such permanent estab-
lishment or fixed base. In such case the provi-
sions 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 authority,
or resident of that State. Where, however, the
person paying the interest, whether he is a
resident of a Contracting State or not, has in a
Contracting State a permanent establishment
or a fixed base and such interest is borne by
such permanent establishment or fixed base,
then such interest shall be deemed to arise in
the State in which the permanent establish-
ment or fixed base is situated.

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, hav-
ing regard to the debt-claim for which it is
paid, exceeds the amount which would have
been agreed upon by the payer and the benefi-
cial owner in the absence of such relationship,
the provisions of this Article shall apply only

utf�rdats av staten och inkomst av obligationer
eller debentures, d�ri inbegripna agiobelopp
och vinster som h�nf�r sig till s�dana v�rde-
papper, obligationer eller debentures samt
ocks� �verr�nta som bel�per p� ett residualin-
nehav i en real estate mortgage investment
conduit. Straffavgift p� grund av sen betal-
ning anses inte som r�nta vid till�mpningen av
detta avtal. Uttrycket r�nta omfattar dock
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 an-
dra stat fr�n d�r bel�gen stadigvarande anord-
ning, samt den fordran f�r vilken r�ntan beta-
las �ger verkligt samband med det fasta drift-
st�llet eller den stadigvarande anordningen. I
s�dant fall till�mpas artikel 7 respektive arti-
kel 14.

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

tande stat om utbetalaren �r den staten sj�lv,
politisk underavdelning, lokal myndighet eller
person med hemvist i denna stat. Om emeller-
tid den person som betalar r�ntan, vare sig 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 stadigva-
rande anordningen finns.

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 fordran
f�r vilken r�ntan betalas, �verstiger det belopp
som skulle ha avtalats mellan utbetalaren och
den som har r�tt till r�ntan om s�dana f�rbin-
delser inte f�relegat, till�mpas best�mmel-
serna i denna artikel endast p� sistn�mnda be-

SFS 2005:1088

to the last-mentioned amount. In such case the
excess part of the payments shall remain tax-
able according to the laws of each Contracting
State, due regard being had to the other provi-
sions 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 permanent

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 es-
tate mortgage investment conduit may be
taxed in the Contracting State where the ex-
cess inclusion arises according to the laws of
that State.

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 Arti-

cle 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 pat-
ent, trade mark, design or model, plan, secret
formula or process, or other like right or prop-
erty, or for information concerning industrial,
commercial or scientific experience. The term
royalties also includes gains derived from
the alienation of any such right or property

lopp. I s�dant fall beskattas �verskjutande be-
lopp enligt lagstiftningen i vardera avtalsslu-
tande 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�rstn�mnda
staten, eller

c) r�ntan h�rr�r fr�n den f�rstn�mnda staten

och inte betalas till person med hemvist 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
residualinnehav i en real estate mortgage in-
vestment conduit beskattas i den avtalsslu-
tande stat varifr�n �verr�ntan enligt lagstift-
ningen i denna stat h�rr�r.

Artikel 12

Royalty

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

tande stat och som betalas till person med
hemvist i den andra avtalsslutande staten, be-
skattas 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 inbegripna bio-
graffilmer och verk inspelade p� film, band el-
ler annat medel f�r �tergivning som anv�nds
f�r radio- eller televisionsuts�ndningar), pa-
tent, 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 in-
dustriell, kommersiell eller vetenskaplig natur.

SFS 2005:1088

which are contingent on the productivity, use,
or disposition 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 roy-
alties are attributable to such permanent estab-
lishment or fixed base. In such case the provi-
sions of Article 7 (Business profits) or Article
14 (Independent personal services), as the case
may be, shall apply.

4. Where, by reason of a special relation-

ship between the payer and the beneficial
owner or between both of them and some
other person, the amount of the royalties, hav-
ing regard to the use, right, or information for
which they are paid, exceeds the amount
which would have been agreed upon by the
payer and the beneficial owner in the absence
of such relationship, the provisions of this Ar-
ticle shall apply only to the last-mentioned
amount. In such case, the excess part of the
payments shall remain taxable according to
the laws of each Contracting State, due regard
being had to the other provisions of this Con-
vention.

Article 13

Gains

1. Gains derived by a resident of a Contract-

ing 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

Uttrycket royalty inbegriper ocks� vinst p�
grund av �verl�telse av s�dan r�ttighet eller
egendom om vinsten beror p� resultatet, an-
v�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 ett d�r bel�get fast drift-
st�lle eller ut�var sj�lvst�ndig yrkesverksam-
het i denna andra stat fr�n en d�r bel�gen sta-
digvarande anordning, samt den r�ttighet eller
egendom i fr�ga om vilken royaltyn betalas
�ger verkligt samband med det fasta driftst�l-
let eller den stadigvarande anordningen. I s�-
dant fall till�mpas best�mmelserna i artikel 7
respektive artikel 14.

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 per-
son royaltybeloppet, med h�nsyn till det nytt-
jande, den r�ttighet eller den upplysning f�r
vilken royaltyn betalas, �verstiger det belopp
som skulle ha avtalats mellan utbetalaren och
den som har r�tt till royaltyn om s�dana f�r-
bindelser inte f�relegat, till�mpas best�mmel-
serna i denna artikel endast p� sistn�mnda be-
lopp. I s�dant fall beskattas �verskjutande be-
lopp enligt lagstiftningen i vardera avtalsslu-
tande staten med iakttagande av �vriga
best�mmelser i detta avtal.

Artikel 13

Realisationsvinst

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

talsslutande stat f�rv�rvar p� grund av �verl�-
telse av fast egendom som �r bel�gen i den an-
dra avtalsslutande staten, f�r beskattas 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 avtalsslutande

SFS 2005:1088

real property referred to in Article 6 (Income
from real property) which is situated in the
United States, a United States real property in-
terest, 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 situ-
ated in Sweden, and, without limiting the fore-
going, shall include

(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 permanent
establishment which an enterprise of a Con-
tracting State has in the other Contracting
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 enter-
prise) or such a fixed base, may be taxed in
that other State.

4. Gains derived by an enterprise of a Con-

tracting State from the disposition of ships or
aircraft operated by the enterprise in interna-
tional 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 consortium Scandinavian Air-
lines System (SAS), but only to such part of
the gains as corresponds to the participation
held in that consortium by AB Aerotransport
(ABA), the Swedish partner of Scandinavian
Airlines System (SAS).

stat, inbegripa s�dan fast egendom som avses i
artikel 6 och som �r bel�gen i F�renta 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, in-
begripa egendom som �r fast egendom enligt
svensk r�tt och som �r bel�gen i Sverige samt
skall, utan att inskr�nka vad som anges ovan,
ocks� inbegripa

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, huvudsak-
ligen utg�rs av s�dan fast egendom.

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

egendom som h�nf�r sig till ett fast driftst�lle,
vilket ett f�retag i en avtalsslutande stat har i
den andra avtalsslutande staten, eller till en
stadigvarande anordning f�r att ut�va sj�lv-
st�ndig yrkesverksamhet, som person med
hemvist i en avtalsslutande stat har i den andra
avtalsslutande staten, f�r beskattas i denna an-
dra stat. Detsamma g�ller vinst p� grund av
�verl�telse av s�dant fast driftst�lle (f�r sig el-
ler i samband med �verl�telse av hela f�reta-
get) eller av s�dan stadigvarande anordning.

4. Vinst som ett f�retag i en avtalsslutande

stat f�rv�rvar p� grund av �verl�telse av skepp
eller luftfartyg som anv�nds i internationell
trafik eller l�s egendom som �r h�nf�rlig till
anv�ndningen av s�dana skepp eller luftfartyg
beskattas endast i denna stat. Best�mmelserna
i denna punkt till�mpas betr�ffande vinst som
f�rv�rvas av luftfartskonsortiet Scandinavian
Airlines System (SAS) men endast i fr�ga om
den del av vinsten som motsvarar den andel i
konsortiet som innehas av AB Aerotransport
(ABA), den svenske del�garen i Scandinavian
Airlines System (SAS).

SFS 2005:1088

Gains derived by an enterprise of a Con-

tracting State from the disposition of contain-
ers used in international traffic and movable
property attributable to the operation of such
containers (including trailers, barges, and re-
lated equipment for the transport of contain-
ers) shall be taxable only in that State.

5. Gains described in Article 12 (Royalties)

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 Contracting 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 Swe-
den to tax gains from the disposition 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 resi-
dent of Sweden.

Article 14

Independent personal services

Income derived by an individual who is a

resident of a Contracting State from the per-
formance of personal services in an indepen-
dent capacity shall be taxable only in that
State. However, such income may also be
taxed in the other Contracting State to the ex-
tent that such services are or were performed
in that other State and the income is attributa-
ble to a fixed base regularly available to the
individual in that other State for the purpose of
performing his activities.

Vinst som ett f�retag i en avtalsslutande stat

f�rv�rvar p� grund av �verl�telse av contain-
rar som anv�nds i internationell trafik eller l�s
egendom som �r h�nf�rlig till anv�ndningen
av s�dana containrar (trailers, pr�mar och an-
nan d�rtill h�rande utrustning f�r transport av
containrar d�ri inbegripna) beskattas endast i
denna stat.

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

beskattas endast enligt best�mmelserna i arti-
kel 12.

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

egendom �n s�dan som anges i punkterna 15
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 hem-
vist i F�renta staterna, beskatta vinst som f�r-
v�rvas 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 en 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 emeller-
tid ocks� beskattas i den andra avtalsslutande
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.

SFS 2005:1088

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 employment is
so exercised, such remuneration as is derived
therefrom may be taxed in that other State.

2. Notwithstanding the provisions of para-

graph 1, remuneration derived by a resident of
a Contracting State in respect of an employ-
ment exercised in the other Contracting State
shall be taxable only in the first-mentioned
State if

a) the recipient is present in the other State

for a period or periods not exceeding in the ag-
gregate 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 per-

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

Notwithstanding the preceding provi-

sions of this Article, remuneration derived by
a resident of a Contracting State in respect of
an employment as a member of the regular
complement of a ship or aircraft operated in
international traffic, including an aircraft oper-
ated in international traffic by the air transport
consortium Scandinavian Airlines System
(SAS), shall be taxable only in that State, ex-
cept that remuneration derived in respect of an
employment as a member of the regular com-
plement of a ship operated in international
traffic by a Swedish enterprise may be taxed
in Sweden.

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

19 och 20 f�ranleder annat, beskattas l�n och
annan liknande ers�ttning, som en 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 avtalsslu-
tande staten. Om arbetet utf�rs i denna andra
stat, f�r ers�ttning som uppb�rs f�r arbetet be-
skattas d�r.

2. Utan hinder av best�mmelserna i punkt 1

beskattas ers�ttning, som en person med hem-
vist 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 un-

der en tidsperiod eller tidsperioder som sam-
manlagt 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 ett fast drift-

st�lle eller en stadigvarande anordning som ar-
betsgivaren har i den andra staten.

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

i denna artikel beskattas ers�ttning som upp-
b�rs av person med hemvist i en avtalsslu-
tande stat f�r arbete som utf�rs i egenskap av
medlem av den regulj�ra bes�ttningen ombord
p� skepp eller luftfartyg som anv�nds i inter-
nationell trafik, endast i denna stat. Detta g�l-
ler �ven n�r arbetet utf�rs ombord p� luftfar-
tyg som anv�nds i internationell trafik av luft-
fartskonsortiet Scandinavian Airlines System
(SAS). Ers�ttning f�r arbete, som utf�rs i
egenskap av medlem av den regulj�ra bes�tt-
ningen ombord p� ett skepp som anv�nds i in-
ternationell trafik av ett svenskt f�retag, f�r
dock beskattas i Sverige.

SFS 2005:1088

Article 16

Directors fees

Directors fees derived by a resident of a

Contracting State in his capacity as a member
of the board of directors of a company which
is a resident of the other Contracting State
may be taxed in that other State. However,
such fees shall be taxable only in the first-
mentioned Contracting State to the extent such
fees are derived in respect of services per-
formed in that State.

Article 17

Limitation on benefits

1. A resident of a Contracting State shall be

entitled to benefits otherwise accorded to resi-
dents of a Contracting State by this Conven-
tion only to the extent provided in this Article.

2. A resident of a Contracting State shall be

entitled to all the benefits of this Convention if
the resident is:

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

division or local authority thereof;

c) a company, if:
i) its principal class of shares (and any dis-

proportionate class of shares) is regularly
traded on one or more recognized stock ex-
changes, and either

A) its principal class of shares is primarily

traded on a recognized stock exchange located
in the Contracting State of which the company
is a resident (or, in the case of a company resi-
dent in Sweden, on a recognized stock ex-
change located within the European Union or
in any other European Economic Area state or
in Switzerland or, in the case of a company
resident in the United States, on a recognized

Artikel 16

Styrelsearvode

Styrelsearvode som person med hemvist i

en avtalsslutande stat uppb�r i egenskap av
medlem av styrelsen i ett 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 avtalsslu-
tande staten till den del arvodet uppb�rs f�r ar-
bete som utf�rts i denna stat.

Artikel 17

Begr�nsning av f�rm�ner

1. En person med hemvist i en avtalsslu-

tande stat skall vara ber�ttigad till f�rm�ner
som tillkommer person med hemvist i en av-
talsslutande stat enligt detta avtal endast i den
utstr�ckning som anges i denna artikel.

2. En person med hemvist i en avtalsslu-

tande stat skall vara ber�ttigad till samtliga
f�rm�ner som f�ljer av detta avtal om perso-
nen �r:

a) en fysisk person,
b) en avtalsslutande stat eller en av dess po-

litiska underavdelningar eller lokala myndig-
heter,

c) ett bolag om:
1)

dess viktigaste aktieslag (samt varje

oproportionerligt aktieslag) regelm�ssigt om-
s�tts p� en eller flera erk�nda aktieb�rser, och
antingen

A) dess viktigaste aktieslag huvudsakligen

oms�tts p� en erk�nd aktieb�rs i den avtalsslu-
tande stat d�r bolaget har hemvist eller, s�vitt
avser bolag med hemvist i Sverige, p� en er-
k�nd aktieb�rs inom Europeiska unionen eller
i en annan stat inom Europeiska ekonomiska
samarbetsomr�det eller i Schweiz eller, s�vitt
avser bolag med hemvist i F�renta staterna, p�
en erk�nd aktieb�rs i n�gon annan stat som �r

7 Artikel 17 har f�tt denna lydelse genom protokollet den 30 september 2005.

SFS 2005:1088

stock exchange located in another state that is
a party to the North American Free Trade
Agreement); or

B) the companys primary place of manage-

ment and control is in the Contracting State of
which it is a resident; or

ii) at least 50 percent of the aggregate vot-

ing power and value of the shares (and at least
50 percent of any disproportionate class of
shares) in the company are owned directly or
indirectly by five or fewer companies entitled
to benefits under clause i) of this subpara-
graph, provided that, in the case of indirect
ownership, each intermediate owner is a resi-
dent of either Contracting State;

d) a person described in subparagraph c) of

paragraph 1 of Article 4 (Residence), provided
that, in the case of a person described in clause
ii) of that subparagraph, either:

(i) more than 50 percent of the persons

beneficiaries, members or participants are in-
dividuals resident in either Contracting State;
or

(ii) the organization sponsoring such person

is entitled to the benefits of this Convention
pursuant to this Article; or

e) a person other than an individual, if:

i) on at least half the days of the taxable

year at least 50 percent of each class of shares
or other beneficial interests in the person is
owned, directly or indirectly, by residents of
the Contracting State of which that person is a
resident that are entitled to the benefits of this
Convention under subparagraph a), subpara-
graph b), clause i) of subparagraph c), or sub-
paragraph d) of this paragraph; and

ii) less than 50 percent of the persons gross

income for the taxable year, as determined in
the person's State of residence, is paid or ac-
crued, directly or indirectly, to persons who
are not residents of either Contracting State
entitled to the benefits of this Convention un-
der subparagraph a), subparagraph b), clause
i) of subparagraph c), or subparagraph d) of

part i Nordamerikanska frihandelsavtalet
(Nafta), eller

B) bolagets huvudsakliga ledning och kon-

troll finns i den avtalsslutande stat d�r bolaget
har hemvist, eller

2) minst 50 procent av det sammanlagda

r�stetalet och v�rdet av aktierna i bolaget
(samt minst 50 procent av varje oproportioner-
ligt aktieslag) �gs direkt eller indirekt av fem
eller f�rre bolag som �r ber�ttigade till avtals-
f�rm�ner enligt 1) ovan i denna best�mmelse,
dock, vid indirekt �gande, endast under f�rut-
s�ttning att varje mellanliggande �gare har
hemvist i endera avtalsslutande staten,

d) en person som anges i artikel 4 punkt 1

c), dock, s�vitt avser person som anges i arti-
kel 4 punkt 1 c) 2), endast under f�ruts�ttning
att antingen:

1) mer �n 50 procent av personens f�rm�ns-

tagare, medlemmar eller deltagare �r fysiska
personer med hemvist i endera avtalsslutande
staten, eller

2) den organisation som finansierar en s�-

dan person �r ber�ttigad till avtalsf�rm�ner
enligt denna artikel, eller

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

om:

1) minst 50 procent av varje aktieslag eller

annat �garinnehav i personen, under minst
h�lften av beskattnings�rets dagar, �gs direkt
eller indirekt av personer med hemvist i den
avtalsslutande stat d�r personen har hemvist
och som �r ber�ttigade till avtalsf�rm�ner en-
ligt a), b), c) 1) eller d) i denna punkt, och

2) mindre �n 50 procent av personens brut-

toint�kt f�r beskattnings�ret s�som denna be-
st�ms i personens hemviststat, direkt eller in-
direkt betalas till eller tillkommer personer
som inte �r personer med hemvist i n�gon av
de avtalsslutande staterna som har r�tt till f�r-
m�ner enligt detta avtal med st�d av a), b), c)
1) eller d) i denna punkt, i form av betalningar

SFS 2005:1088

this paragraph in the form of payments that are
deductible for purposes of the taxes covered
by this Convention in the persons State of
residence (but not including arm's length pay-
ments in the ordinary course of business for
services or tangible property and payments in
respect of financial obligations to a bank that
is not related to the payor).

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

tracting State shall also be entitled to the bene-
fits of the Convention if:

a) at least 95 percent of the aggregate voting

power and value of its shares (and at least 50
percent of any disproportionate class of
shares) is owned, directly or indirectly, by
seven or fewer persons that are equivalent
beneficiaries; and

b) less than 50 percent of the companys

gross income, as determined in the companys
State of residence, for the taxable year is paid
or accrued, directly or indirectly, to persons
who are not equivalent beneficiaries, in the
form of payments (but not including arm's
length payments in the ordinary course of
business for services or tangible property and
payments in respect of financial obligations to
a bank that is not related to the payor), that are
deductible for the purposes of the taxes cov-
ered by this Convention in the companys
State of residence.

4. a) A resident of a Contracting State will

be entitled to benefits of the Convention with
respect to an item of income derived from the
other Contracting State, regardless of whether
the resident is entitled to benefits under para-
graph 2 or 3, if the resident is engaged in the
active conduct of a trade or business in the
first-mentioned State (other than the business
of making or managing investments for the
residents own account, unless these activities
are banking, insurance, or securities activities
carried on by a bank, insurance company or
registered securities dealer), and the income

som i den stat d�r personen har hemvist �r av-
dragsgilla vid ber�kningen av de skatter som
omfattas av detta avtal (detta g�ller dock inte
betalningar p� marknadsm�ssiga villkor som
g�rs inom ramen f�r den sedvanliga aff�rs-
verksamheten f�r tj�nster eller materiella till-
g�ngar eller betalningar f�r finansiella f�rbin-
delser till en bank som �r oberoende av utbeta-
laren).

3. Ett bolag med hemvist i en avtalsslutande

stat skall �ven vara ber�ttigat till avtalsf�rm�-
ner om:

a) minst 95 procent av det sammanlagda

r�stetalet och v�rdet av aktierna i bolaget
(samt minst 50 procent av varje oproportioner-
ligt aktieslag), �gs direkt eller indirekt av sju
eller f�rre personer som uppfyller villkoren f�r
att vara s.k. j�mf�rliga f�rm�nstagare, och

b) mindre �n 50 procent av bolagets brutto-

int�kt f�r beskattnings�ret s�som denna be-
st�ms i bolagets hemviststat, direkt eller indi-
rekt betalas till eller tillkommer personer som
inte �r j�mf�rliga f�rm�nstagare, i form av be-
talningar som i den stat d�r bolaget har hem-
vist �r avdragsgilla vid ber�kningen av de
skatter som omfattas av detta avtal (detta g�l-
ler dock inte betalningar p� marknadsm�ssiga
villkor som g�rs inom ramen f�r den sedvan-
liga aff�rsverksamheten f�r tj�nster eller ma-
teriella tillg�ngar eller betalningar f�r finan-
siella f�rbindelser till en bank som �r obero-
ende av utbetalaren).

4. a) En person med hemvist i en avtalsslu-

tande stat �r ber�ttigad till avtalsf�rm�ner be-
tr�ffande inkomst som h�rr�r fr�n den andra
avtalsslutande staten, oavsett om personen �r
ber�ttigad till avtalsf�rm�ner enligt punkt 2 el-
ler 3, om personen bedriver en aktiv aff�rsr�-
relse i den f�rstn�mnda staten (med undantag
f�r r�relse som best�r i att g�ra kapitalplace-
ringar eller att f�rvalta investeringar f�r perso-
nens egen r�kning, s�vida denna r�relse inte
utg�r bank-, f�rs�krings- eller v�rdepappers-
r�relse som bedrivs av en bank, ett f�rs�k-
ringsf�retag eller en registrerad v�rdepappers-

SFS 2005:1088

derived from the other Contracting State is de-
rived in connection with, or is incidental to,
that trade or business.

b) If a resident of a Contracting State or any

of its associated enterprises carries on a trade
or business activity in the other Contracting
State which gives rise to an item of income,
subparagraph a) of this paragraph shall apply
to such item only if the trade or business activ-
ity in the first-mentioned State is substantial in
relation to the trade or business activity in the
other State. Whether a trade or business activ-
ity is substantial for purposes of this paragraph
will be determined based on all the facts and
circumstances.

c) In determining whether a person is en-

gaged in the active conduct of a trade or busi-
ness in a Contracting State under subpara-
graph a) of this paragraph, activities con-
ducted by persons connected to such person
shall be deemed to be conducted by such per-
son. A person shall be connected to another if
one possesses at least 50 percent of the benefi-
cial interest in the other (or, in the case of a
company, at least 50 percent of the aggregate
voting power and at least 50 percent of the ag-
gregate value of the shares in the company or
of the beneficial equity interest in the com-
pany) or another person possesses, directly or
indirectly, at least 50 percent of the beneficial
interest (or, in the case of a company, at least
50 percent of the aggregate voting power and
at least 50 percent of the aggregate value of
the shares in the company or of the beneficial
equity interest in the company) in each person.
In any case, a person shall be considered to be
connected to another if, based on all the rele-
vant facts and circumstances, one has control
of the other or both are under the control of the
same person or persons.

Notwithstanding the preceding provi-

sions of this Article, where an enterprise of
Sweden derives insurance premiums, interest,
or royalties from the United States, and, pur-

handlare), och den inkomst som h�rr�r fr�n
den andra avtalsslutande staten f�rv�rvas i
samband med eller p� grund av denna aff�rs-
r�relse.

b) Om en person med hemvist i en avtals-

slutande stat, eller ett f�retag i intressegemen-
skap med denna person, bedriver aff�rsr�relse
i den andra avtalsslutande staten som ger upp-
hov till inkomst, skall a) i denna punkt g�lla
s�dan inkomst bara om verksamheten i aff�rs-
r�relsen i den f�rstn�mnda staten �r v�sentlig i
f�rh�llande till verksamheten i aff�rsr�relsen i
den andra staten. Beslutet huruvida verksam-
heten �r v�sentlig vid till�mpningen av denna
punkt g�rs mot bakgrund av samtliga fakta
och omst�ndigheter.

c) Vid best�mmandet av om en person be-

driver en aktiv aff�rsr�relse i en avtalsslu-
tande stat enligt a) i denna punkt, skall verk-
samhet som bedrivs av till denna person n�r-
st�ende personer anses bedrivas av denna per-
son. En person skall anses n�rst�ende till en
annan om en av personerna �r den r�ttm�tige
innehavaren till minst 50 procent i den andra
personen (eller, i fr�ga om ett bolag, minst 50
procent av det sammanlagda r�stetalet och
minst 50 procent av det sammanlagda v�rdet
av andelarna eller aktiekapitalet i bolaget), el-
ler n�gon annan person, direkt eller indirekt,
�r den r�ttm�tige innehavaren till minst 50
procent av b�da personerna (eller, i fr�ga om
ett bolag, minst 50 procent av det samman-
lagda r�stetalet och minst 50 procent av det
sammanlagda v�rdet av andelarna eller aktie-
kapitalet i bolaget). En person skall dock alltid
anses n�rst�ende till en annan om den ena per-
sonen, med h�nsyn tagen till samtliga rele-
vanta fakta och omst�ndigheter, kontrollerar
den andra eller om b�da personerna kontrolle-
ras av samma person eller personer.

5. Om ett f�retag med hemvist i Sverige

uppb�r f�rs�kringspremier, r�nta eller royalty
fr�n F�renta staterna och s�dan inkomst, en-
ligt ett dubbelbeskattningsavtal mellan

SFS 2005:1088

2 SFS 2005:10881112

suant to a tax convention between Sweden and
a third state, the income consisting of such
premiums, interest, or royalties is exempt
from taxation in Sweden because it is attribut-
able to a permanent establishment which that
enterprise has in that third state, the tax bene-
fits that would otherwise apply under the other
provisions of the Convention will not apply to
such income if the tax that is actually paid
with respect to such income in the third state is
less than 60 percent of the tax that would have
been payable in Sweden if the income were
earned in Sweden by the enterprise and were
not attributable to the permanent establish-
ment in the third state. Any interest or royal-
ties to which the provisions of this paragraph
apply may be taxed in the United States at a
rate that shall not exceed 15 percent of the
gross amount thereof. Any insurance premi-
ums to which the provisions of this paragraph
apply will be subject to tax under the provi-
sions of the domestic law of the United States,
notwithstanding any other provision of the
Convention. The provisions of this paragraph
shall not apply if:

a) in the case of interest, as defined in Arti-

cle 11 (Interest), the income from the United
States is derived in connection with, or is inci-
dental to, the active conduct of a trade or busi-
ness carried on by the permanent establish-
ment in the third state (other than the business
of making, managing, or simply holding in-
vestments for the enterprises own account,
unless these activities are banking, or securi-
ties activities carried on by a bank, or regis-
tered securities dealer); or

b) in the case of royalties, as defined in Ar-

ticle 12 (Royalties), the royalties are received
as compensation for the use of, or the right to
use, intangible property produced or devel-
oped by the permanent establishment itself.

6. A resident of a Contracting State that is

not entitled to benefits pursuant to the preced-
ing paragraphs of this Article shall, neverthe-
less, be granted benefits of the Convention if

Sverige och en tredje stat, �r undantagen fr�n
beskattning i Sverige p� grund av att inkom-
sten �r h�nf�rlig till ett fast driftst�lle som f�-
retaget har i denna tredje stat skall utan hin-
der av f�reg�ende best�mmelser i denna arti-
kel de f�rm�ner som annars skulle ha g�llt
enligt andra best�mmelser i detta avtal inte
g�lla s�dan inkomst om den skatt som betalas
f�r denna inkomst i den tredje staten �r l�gre
�n 60 procent av den skatt som skulle ha beta-
lats i Sverige om inkomsten uppburits h�r och
inte var h�nf�rlig till det fasta driftst�llet i den
tredje staten. R�nta eller royalty som omfattas
av best�mmelserna i denna punkt f�r beskattas
i F�renta staterna med en skatt som inte �ver-
stiger 15 procent av betalningens bruttobe-
lopp. F�rs�kringspremie som omfattas av be-
st�mmelserna i denna punkt beskattas utan
hinder av �vriga best�mmelser i detta avtal
enligt F�renta staternas interna lagstiftning.
Best�mmelserna i denna punkt skall inte till-
l�mpas:

a) s�vitt avser r�nta som anges i artikel 11,

om inkomsten fr�n F�renta staterna �r h�nf�r-
lig till, eller har samband med, en aktiv aff�rs-
r�relse som bedrivs fr�n det fasta driftst�llet i
den tredje staten, med undantag f�r r�relse
som best�r av att f�rvalta eller inneha investe-
ringar f�r f�retagets egen r�kning, om inte r�-
relsen avser bank eller v�rdepappersr�relse
som bedrivs av en bank eller registrerad v�r-
depappershandlare, eller

b) s�vitt avser royalty som anges i artikel

12, om royaltyn betalas som ers�ttning f�r
nyttjandet av eller f�r r�tten att nyttja immate-
riella tillg�ngar som har producerats eller ut-
vecklats vid det fasta driftst�llet.

6. En person med hemvist i en avtalsslu-

tande stat som i enlighet med best�mmelserna
i f�reg�ende punkter i denna artikel inte �r be-
r�ttigad till avtalsf�rm�ner skall �nd� �tnjuta

SFS 2005:1088

the competent authority of the other Contract-
ing State determines that the establishment,
acquisition, or maintenance of such person
and the conduct of its operations did not have
as one of its principal purposes the obtaining
of benefits under the Convention. The compe-
tent authority of the other Contracting State
shall consult with the competent authority of
the first-mentioned State before denying the
benefits of the Convention under this para-
graph.

7. For the purposes of this Article:
a)

the term principal class of shares

means the ordinary or common shares of the
company, provided that such class of shares
represents the majority of the voting power
and value of the company. If no single class of
ordinary or common shares represents the ma-
jority of the aggregate voting power and value
of the company, the principal class of shares
are those classes that in the aggregate repre-
sent a majority of the aggregate voting power
and value of the company;

the term disproportionate class of

shares means any class of shares of a com-
pany resident in a Contracting State that en-
titles the shareholder to disproportionately
higher participation, through dividends, re-
demption payments, or otherwise, in the earn-
ings generated in the other Contracting State
by particular assets or activities of the com-
pany when compared to its participation in
overall assets or activities of such company;

c) the term shares shall include deposi-

tory receipts thereof;

d) the term recognized stock exchange

means:

i) the NASDAQ System owned by the Na-

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

avtalsf�rm�ner om den beh�riga myndigheten
i den andra avtalsslutande staten finner att eta-
bleringen, f�rv�rvet eller innehavet av en s�-
dan person och bedrivandet av dess verksam-
het inte har haft som ett av sina huvudsakliga
syften att komma i �tnjutande av avtalsf�rm�-
ner. Den beh�riga myndigheten i den andra
avtalsslutande staten skall �verl�gga med den
beh�riga myndigheten i den f�rstn�mnda sta-
ten innan den v�grar avtalsf�rm�ner enligt
denna punkt.

7. Vid till�mpningen av denna artikel:
a) avser uttrycket viktigaste aktieslag bo-

lagets stamaktier eller motsvarande, under f�r-
uts�ttning att detta aktieslag representerar ma-
joriteten av r�sterna i och v�rdet av bolaget.
Om inget enskilt slag av stamaktier eller mot-
svarande representerar majoriteten av det sam-
manlagda r�stetalet i och v�rdet av bolaget,
avses med viktigaste aktieslag de aktieslag
som tillsammans representerar en majoritet av
det sammanlagda r�stetalet i och v�rdet av bo-
laget,

b) avser uttrycket oproportionerligt aktie-

slag varje aktieslag hos ett bolag med hem-
vist i en avtalsslutande stat, som ber�ttigar
�garen till en oproportionerligt stor andel, ge-
nom utdelning, inl�sen eller p� annat s�tt, av
vinster som har genererats i den andra avtals-
slutande staten genom vissa av bolagets till-
g�ngar eller verksamheter, i f�rh�llande till
�garens andel av bolagets samtliga tillg�ngar
eller verksamheter,

c) avser uttrycket aktier �ven dep�bevis,

d) avser uttrycket erk�nd aktieb�rs:

1) 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
U.S. Securities and Exchange Commission)
s�som en inhemsk v�rdepappersb�rs enligt
V�rdepappersb�rslagen (the U.S. Securities
Exchange Act) fr�n �r 1934,

SFS 2005:1088

ii) the Stockholm Stock Exchange (Stock-

holmsb�rsen), the Nordic Growth Market, and
any other stock exchange subject to regulation
by the Swedish Financial Supervisory Author-
ity;

iii) the Irish Stock Exchange and the stock

exchanges of Amsterdam, Brussels, Copenha-
gen, Frankfurt, Hamburg, Helsinki, London,
Madrid, Milan, Oslo, Paris, Reykjavik, Riga,
Tallinn, Toronto, Vienna, Vilnius and Zurich;
and

iv) any other stock exchanges agreed upon

by the competent authorities of the Contract-
ing States;

e) a class of shares is considered to be regu-

larly traded on one or more recognized stock
exchanges in a taxable year if the aggregate
number of shares of that class traded on such
stock exchange or exchanges during the pre-
ceding taxable year is at least 6 percent of the
average number of shares outstanding in that
class during that preceding taxable year;

f) a companys primary place of manage-

ment and control will be in the Contracting
State of which it is a resident only if executive
officers and senior management employees
exercise day-to-day responsibility for more of
the strategic, financial, and operational policy
decision making for the company (including
its direct and indirect subsidiaries) in that
State than in any other state, and the staffs
conduct more of the day-to-day activities nec-
essary for preparing and making those deci-
sions in that State than in any other state;

g) the term equivalent beneficiary means

a resident of a member state of the European
Union or of any other European Economic
Area state or of a party to the North American
Free Trade Agreement, or of Switzerland, but
only if that resident:

i) A) would be entitled to all the benefits of

a comprehensive tax convention between any

2) Stockholmsb�rsen, Nordic Growth Mar-

ket (NGM), och varje annan aktieb�rs som
st�r under tillsyn av Finansinspektionen, och

3) den irl�ndska aktieb�rsen samt aktieb�r-

serna i Amsterdam, Bryssel, K�penhamn,
Frankfurt, Hamburg, Helsingfors, London,
Madrid, Milano, Oslo, Paris, Reykjavik, Riga,
Tallinn, Toronto, Wien, Vilnius och Z�rich,
och

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

myndigheterna i de avtalsslutande staterna
kommer �verens om,

e) anses ett aktieslag under ett beskatt-

nings�r vara f�rem�l f�r regelm�ssig oms�tt-
ning p� en eller flera aktieb�rser om det sam-
manlagda antalet aktier i det aktieslag som
oms�tts p� s�dan aktieb�rs eller s�dana aktie-
b�rser under det f�reg�ende beskattnings�ret
uppg�r till minst 6 procent av det genomsnitt-
liga antalet utest�ende aktier i det aktuella ak-
tieslaget f�r det f�reg�ende beskattnings�ret,

f) anses ett bolags huvudsakliga ledning och

kontroll finnas i den avtalsslutande stat d�r det
har hemvist bara om personer i direkt�rs st�ll-
ning eller h�gre tj�nstemannast�llning inom
f�retagsledningen ut�var ett l�pande ansvar
f�r beslut r�rande bolagets strategiska, finan-
siella och operationella policy, inklusive dess
direkt och indirekt �gda dotterf�retag, i st�rre
utstr�ckning i denna stat �n i n�gon annan stat,
och de anst�llda utf�r mer av det l�pande ar-
bete som �r n�dv�ndigt f�r att f�rbereda och
fatta dessa beslut i denna stat �n i n�gon annan
stat,

avser uttrycket j�mf�rlig f�rm�nsta-

gare en person med hemvist i en stat som �r
medlem i Europeiska unionen eller i n�gon an-
nan stat inom Europeiska ekonomiska samar-
betsomr�det eller som �r part i Nordamerikan-
ska frihandelsavtalet (Nafta) eller i Schweiz,
men endast om denna person:

1) A) skulle vara ber�ttigad till samtliga f�r-

m�ner enligt ett fullst�ndigt dubbelbeskatt-

SFS 2005:1088

member state of the European Union or any
other European Economic Area state or any
party to the North American Free Trade
Agreement, or Switzerland, and the State from
which the benefits of this Convention are
claimed under provisions analogous to sub-
paragraph a), subparagraph b), clause i) of
subparagraph c) or subparagraph d) of para-
graph 2, provided that if such convention does
not contain a comprehensive limitation on
benefits provision, the resident would be en-
titled to the benefits of this Convention by rea-
son of subparagraph a), subparagraph b),
clause i) of subparagraph c), or subparagraph
d) of paragraph 2 if such person were a resi-
dent of one of the Contracting States under
Article 4 (Residence); and

B) with respect to insurance premiums and

to income referred to in Article 10 (Divi-
dends), 11 (Interest), or 12 (Royalties), would
be entitled under such convention to a rate of
tax with respect to the item of income for
which benefits are being claimed under this
Convention that is at least as low as the rate
applicable under this Convention; or

ii) is a resident of a Contracting State that is

entitled to the benefits of this Convention by
reason of subparagraph a), subparagraph b),
clause i) of subparagraph c), or subparagraph
d) of paragraph 2;

h) with respect to dividends, interest, or

royalties arising in Sweden and beneficially
owned by a company that is a resident of the
United States, a company that is a resident of a
member state of the European Union will be
treated as satisfying the requirements of sub-
paragraph g) i) B) for purposes of determining
whether such United States resident is entitled
to benefits under this paragraph if a payment
of dividends, interest, or royalties arising in
Sweden and paid directly to such resident of a
member state of the European Union would
have been exempt from tax pursuant to any di-
rective of the European Union, notwithstand-
ing that the tax convention between Sweden

ningsavtal mellan en medlemsstat inom Euro-
peiska unionen eller n�gon annan stat inom
Europeiska ekonomiska samarbetsomr�det, el-
ler n�gon stat som �r part i det Nordamerikan-
ska frihandelsavtalet (Nafta), eller i Schweiz,
och den stat i vilken avtalsf�rm�ner yrkas en-
ligt best�mmelser som �r j�mf�rbara med
punkt 2 a), b), c) 1) eller d). Om ett s�dant av-
tal inte inneh�ller en l�ngtg�ende best�mmelse
om begr�nsning av f�rm�ner, g�ller dock detta
endast om personen skulle ha haft r�tt till av-
talsf�rm�ner enligt punkt 2 a), b), c) 1) eller d)
om personen hade haft hemvist i en av de av-
talsslutande staterna enligt artikel 4, och

B) s�vitt avser f�rs�kringspremier och in-

komst som anges i artikel 10, 11 eller 12, en-
ligt ett s�dant avtal hade varit ber�ttigad till en
skattesats p� s�dan inkomst f�r vilken avtals-
f�rm�ner yrkas som �r minst lika l�g som den
skattesats som till�mpas enligt detta avtal, el-
ler

2) �r en person med hemvist i en avtalsslu-

tande stat som �r ber�ttigad till avtalsf�rm�ner
enligt punkt 2 a), b), c) 1) eller d),

h) s�vitt avser utdelning, r�nta eller royalty

som h�rr�r fr�n Sverige och som r�tteligen
tillkommer ett bolag med hemvist i F�renta
staterna, anses ett bolag med hemvist i en stat
inom Europeiska unionen uppfylla villkoren
ovan i g) 1) B) vid best�mmandet av om bola-
get med hemvist i F�renta staterna �r ber�tti-
gat till f�rm�ner enligt denna best�mmelse,
om utdelning, r�nta eller royalty som h�rr�r
fr�n Sverige och betalas direkt till en s�dan
person med hemvist i en stat inom Europeiska
unionen skulle vara undantagen fr�n beskatt-
ning enligt n�got av Europeiska unionens di-
rektiv. Detta g�ller utan hinder av att dubbel-
beskattningsavtalet mellan Sverige och den

SFS 2005:1088

and that other member state of the European
Union would provide for a higher rate of tax
with respect to such payment than the rate of
tax applicable to such United States company
under Article 10, 11, or 12.

Article 18

Artistes and athletes

1. Notwithstanding the provisions of Arti-

cles 14 (Independent personal services) and 15
(Dependent personal services), income de-
rived 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 athlete, including expenses re-
imbursed to him or borne on his behalf, from
such activities does not exceed six thousand
United States dollars (6,000 $) or its equiva-
lent in Swedish kronor for any 12 month pe-
riod.

2. Where income in respect of activities ex-

ercised by an entertainer or an athlete in his
capacity as such accrues not to the entertainer
or athlete but to another person, that income of
that other person may, notwithstanding the
provisions of Articles 7 (Business profits) and
14, be taxed in the Contracting 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, in-
cluding the receipt of deferred remuneration,
bonuses, fees, dividends, partnership distribu-
tions or other distributions.

andra medlemsstaten inom Europeiska unio-
nen anger en h�gre skattesats f�r en s�dan be-
talning �n den som g�ller f�r ett bolag med
hemvist i F�renta staterna enligt artikel 10, 11
eller 12.

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�rvar ge-
nom sin personliga verksamhet i den andra av-
talsslutande staten i egenskap av artist, s�som
teater eller filmsk�despelare, radio- eller tele-
visionsartist eller musiker, eller av idrottsman,
beskattas i denna andra stat. Detta g�ller dock
inte om den bruttoinkomst som en s�dan artist
eller idrottsman erh�ller genom s�dan verk-
samhet, d�ri inbegripet kostnader som s�dan
person ersatts f�r eller som betalats f�r hans
r�kning, inte �verstiger sex tusen amerikanska
dollar (6 000 USD) 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, beskat-
tas 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 mottagan-
det av uppskjuten ers�ttning, gratifikation,
arvode, utdelning, inkomst fr�n handelsbolag
eller annan utdelning av vinst.

SFS 2005:1088

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 remu-
neration in consideration of past employment
and annuities derived and beneficially 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-mentioned State.

3. The term annuities as used in this Arti-

cle means a stated sum paid periodically at
stated times during life or during a specified or
ascertainable number of years, under an obli-
gation to make the payments in return for ade-
quate and full consideration (other than ser-
vices 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 recognized
for tax purposes in the other Contracting State
shall be treated in the same way for tax pur-
poses in the first-mentioned State as a contri-
bution paid to a pension or other retirement ar-
rangement that is established and maintained
and recognized for tax purposes in that first-
mentioned State, provided that:

Artikel 19

Pension och livr�nta

1. Om inte best�mmelserna i artikel 20 och

punkt 2 i denna artikel f�ranleder annat, be-
skattas pension och annan liknande ers�ttning
p� grund av tidigare anst�llning och livr�nta
som uppb�rs av och r�tteligen tillkommer per-
son med hemvist i en avtalsslutande stat en-
dast 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 avtalsslutande stats
socialf�rs�krings eller liknande lagstiftning
till person med hemvist i den andra avtalsslu-
tande staten eller till person som �r medbor-
gare i F�renta staterna, beskattas utan hinder
av best�mmelserna i artikel 20 punkt 2 en-
dast i den f�rstn�mnda staten.

3. Uttrycket livr�nta i denna artikel �syf-

tar ett fastst�llt belopp, som utbetalas perio-
diskt p� fastst�llda tider under vederb�randes
livstid eller under visst angivet eller fastst�ll-
bart antal �r och som utg�r p� grund av f�r-
pliktelse att verkst�lla dessa utbetalningar s�-
som ers�ttning f�r d�remot fullt svarande ve-
derlag (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 anledning
av dennes tj�nsteut�vning, skall avgifter som
betalas av eller f�r denna person till en pen-
sionsplan eller annan plan f�r tryggande av �l-
derdomen, 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 i den f�rstn�mnda sta-
ten behandlas 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

SFS 2005:1088

(i) contributions were paid by, or on behalf

of, such individual to such arrangement before
he became a resident of the first-mentioned
State; and

(ii) the competent authority of the first-

mentioned State agrees that the pension or
other retirement arrangement generally corre-
sponds to a pension or other retirement ar-
rangement 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.

Article 20

Government service

1. a) Remuneration, other than a pension,

paid by a Contracting State or a political sub-
division or a local authority thereof to an indi-
vidual in respect of services rendered to that
State or subdivision or authority shall be tax-
able 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 ser-
vices.

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 indi-

1) avgifter betalades av eller f�r denna per-

son 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�ttning i denna stat.

Artikel 20

Offentlig tj�nst

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

som betalas av en avtalsslutande stat, dess po-
litiska underavdelningar eller lokala myndig-
heter till fysisk person p� grund av arbete som
utf�rts i denna stats, dess politiska underav-
delningars eller lokala myndigheters tj�nst,
beskattas endast i denna stat.

b) S�dan ers�ttning beskattas emellertid en-

dast i den andra avtalsslutande staten om arbe-
tet 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 uteslutande

f�r att utf�ra arbetet.

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

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

b) S�dan pension beskattas emellertid en-

dast i den andra avtalsslutande staten om per-

8 Artikel 20.4 har tillagts genom protokollet den 30 september 2005.

SFS 2005:1088

vidual is a resident of, and a citizen of, that
State.

3. The provisions of Articles 14 (Indepen-

dent personal services), 15 (Dependent per-
sonal services), 16 (Directors fees), 18 (Ar-
tistes and athletes) and 19 (Pensions and annu-
ities) shall apply to remuneration and pensions
in respect of services rendered in connection
with a business carried on by a Contracting
State or a political subdivision or a local au-
thority thereof.

4. Notwithstanding paragraph 2, Sweden

shall not tax a pension, paid by the U.S. Gov-
ernment to Swedish citizens and residents
(and those beneficiaries entitled to survivors
benefits), if the relevant individual was hired
prior to 1978 by the U.S. Government to work
for the United States embassy in Stockholm or
the United States consulate general in Gothen-
burg and was covered under the United States
Civil Service Retirement pension plan.

Article 21

Students and trainees

Payments received for the purpose of main-

tenance, 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 fulltime education or
training shall not be taxed in that State, pro-
vided that such payments 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 Convention
shall be taxable only in that State.

sonen i fr�ga har hemvist och �r medborgare i
denna stat.

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

18 och 19 till�mpas p� ers�ttning och pension
som betalas p� grund av arbete som utf�rts i
samband med r�relse som bedrivs av en av-
talsslutande stat, dess politiska underavdel-
ningar eller lokala myndigheter.

4. Utan hinder av punkt 2, skall Sverige inte

beskatta pension som betalas av F�renta sta-
ternas regering till svenska medborgare och
personer med hemvist i Sverige (och f�rm�ns-
tagare som �r ber�ttigade till efterlevande-
st�d), om den fysiska personen anst�lldes av
F�renta staternas regering f�re �r 1978 f�r att
arbeta f�r F�renta staternas ambassad i Stock-
holm eller F�renta staternas generalkonsulat i
G�teborg samt omfattades av F�renta stater-
nas Civil Service Retirement pension plan.

Artikel 21

Studerande och praktikanter

En 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 ut-
bildning 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�rut-
s�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 av-

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

SFS 2005:1088

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 beneficial
owner of the income, being a resident of a
Contracting State, carries on business in the
other Contracting State through a permanent
establishment situated therein, or performs in
that other State independent personal services
from a fixed base situated therein, and the in-
come is attributable to such permanent estab-
lishment or fixed base. In such case the provi-
sions of Article 7 (Business profits) or Article
14 (Independent personal services), as the case
may be, shall apply.

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 re-
ceives dividends, the income tax paid to Swe-
den by or on behalf of the distributing com-
pany with respect to the profits out of which
the dividends are paid.

For the purposes of this paragraph and para-

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

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 hem-
vist 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�lv-
st�ndig yrkesverksamhet i denna andra stat
fr�n d�r bel�gen stadigvarande anordning, och
inkomsten �r h�nf�rlig till det fasta driftst�llet
eller den stadigvarande anordningen. I s�dant
fall till�mpas best�mmelserna i artikel 7 res-
pektive artikel 14.

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 all-
m�nna princip som anges h�r �ndras och
med beaktande av de begr�nsningar som
anges i denna lagstiftning, skall F�renta sta-
terna medge person som har hemvist eller �r
medborgare i F�renta staterna avr�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 aktierna
i ett bolag som har hemvist i Sverige och fr�n
vilket f�rstn�mnda bolag erh�ller utdelning,
den inkomstskatt som erlagts i Sverige av eller
f�r det utdelande bolaget p� vinst av vilken ut-
delningen 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 in-
komstskatter utom s�vitt avser de skatter som
anges i punkt 1 b) 5) och 6).

9 Artikel 23.3 och 23.4 har f�tt denna lydelse genom protokollet den 30 september 2005.

SFS 2005:1088

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 scope)],
Sweden shall allow subject to the provisions
of the law of Sweden (as it may be amended
from time to time without changing the gen-
eral principle hereof) as a deduction from
Swedish tax on the income of that resident an
amount equal to the income tax paid in the
United States.

The provisions of this subparagraph shall

apply equally to the computation of tax on in-
come of an individual resident of the United
States from gains taxed in Sweden in accord-
ance with paragraph 7 of Article 13 (Gains).

b) Where a resident of Sweden derives in-

come which shall be taxable only in the
United States in accordance with the provi-
sions of paragraph 2 of Article 19 (Pensions
and annuities) and Article 20 (Government
service) Sweden may, when determining the
graduated rate of Swedish tax, take into ac-
count 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 exempt
from Swedish tax to the extent that the divi-
dends would have been exempt under Swedish
law if both companies had been Swedish com-
panies. 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 or former

citizen or former long-term resident is a resi-
dent of Sweden, the following rules shall ap-
ply

a) Sweden shall allow, subject to the provi-

sions of the law of Sweden (as it may be

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

Sverige f�rv�rvar inkomst, som enligt best�m-
melserna i detta avtal f�r beskattas i F�renta
staterna, skall Sverige, utom d� inkomsten be-
skattats endast enligt best�mmelserna 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 per-
sons inkomstskatt avr�kna ett belopp motsva-
rande den inkomstskatt som betalats i F�renta
staterna.

Best�mmelserna ovan i denna punkt till�m-

pas p� motsvarande s�tt vid ber�kningen av
skatt p� s�dan vinst som f�rv�rvas 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 Sverige

f�rv�rvar inkomst som enligt best�mmelserna
i artikel 19 punkt 2 och artikel 20 skall beskat-
tas endast i F�renta staterna, f�r Sverige vid
fastst�llandet av skattesatsen f�r svensk pro-
gressiv skatt beakta den inkomst som skall be-
skattas endast i F�renta staterna.

c) Utdelning fr�n ett bolag med hemvist i

F�renta staterna till ett bolag med hemvist i
Sverige skall vara undantagen fr�n svensk
skatt i den m�n utdelningen skulle ha varit un-
dantagen fr�n beskattning enligt svensk lag-
stiftning om b�da bolagen hade varit svenska.
Denna best�mmelse till�mpas endast om den
vinst av vilken utdelningen betalas har under-
kastats allm�n bolagsskatt i F�renta staterna.

3. I fall d� en medborgare i F�renta staterna

eller tidigare medborgare eller tidigare l�ngva-
rigt bosatt person har hemvist i Sverige skall
f�ljande regler g�lla.

a) Sverige skall i enlighet med best�mmel-

serna i svensk lagstiftning s�som de kan

SFS 2005:1088

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 or
former citizen or former long-term resident;

b) for the purpose of computing the United

States tax, the United States shall allow, sub-
ject 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 in-
come tax the income tax paid or accrued to
Sweden after the deduction referred to in sub-
paragraph a), provided that the credit so al-
lowed shall not reduce that portion of the
United States tax that is deductible from
Swedish tax in accordance with subparagraph
a); and

c) for the purposes of subparagraph b) prof-

its, income or gains shall be deemed to arise in
Sweden to the extent necessary to avoid dou-
ble 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 domestic
laws of the Contracting States as apply for the
purpose of limiting the foreign tax credit, in-
come 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 Con-
vention unless it is taxable in that other State
solely by reason of (i) citizenship or former
citizenship or former long-term residency in
accordance with paragraph 4 of Article 1 (Per-

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 inkomst-
skatt som betalats till F�renta staterna p� in-
komst eller vinst som h�rr�r fr�n F�renta sta-
terna. 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 sta-
terna om personen inte var medborgare i F�r-
enta staterna eller tidigare medborgare eller ti-
digare l�ngvarigt bosatt d�r.

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

terna skall F�renta staterna, med beaktande av
de begr�nsningar som finns i F�renta staternas
lagstiftning s�som den kan komma att �nd-
ras fr�n tid till annan utan att den allm�nna
princip som anges h�r �ndras fr�n den in-
komstskatt som utg�r i F�renta staterna av-
r�kna den inkomstskatt som betalats 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�nsa avr�k-
ning av utl�ndsk skatt skall fr�gan varifr�n en
inkomst anses h�rr�ra avg�ras uteslutande en-
ligt 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 enlig-
het med detta avtal, s�vida den inte f�r beskat-
tas i denna andra stat endast 1) p� grund av
medborgarskap eller tidigare medborgarskap
eller tidigare l�ngvarigt boende enligt artikel 1

SFS 2005:1088

sonal scope) or (ii) former residency in ac-
cordance 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 re-
ferred to in paragraphs 1 b) and 2 of Article 2.

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 Con-
tracting 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, partner-
ship or association deriving its status as such
from the laws in force in that other State in the
same circumstances is or may be subjected.
This provision shall, notwithstanding the pro-
visions of Article 1 (Personal scope), also ap-
ply 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 construed as oblig-

punkt 4 eller 2) p� grund av tidigare hemvist
enligt artikel 13 punkt 7.

b) Inkomst som f�rv�rvas av en person med

hemvist i en avtalsslutande stat som enligt av-
talet inte f�r beskattas i den andra avtalsslu-
tande staten skall anses h�rr�ra fr�n den f�rst-
n�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.

Artikel 24

F�rbud mot diskriminering

1. En medborgare i en avtalsslutande stat el-

ler en juridisk person eller annan sammanslut-
ning 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 be-
skattning eller d�rmed sammanh�ngande krav
som �r av annat slag eller mer tyngande �n den
beskattning och d�rmed sammanh�ngande
krav som en medborgare i denna andra stat, en
juridisk person eller en annan sammanslutning
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 be-
st�mmelserna i artikel 1 till�mpas denna be-
st�mmelse �ven p� person som inte har hem-
vist i en avtalsslutande stat eller i b�da avtals-
slutande staterna. D�rvid g�ller emellertid vid
beskattning i F�renta staterna, att en medbor-
gare i F�renta staterna, som inte har hemvist i
F�renta staterna, inte anses befinna sig under
samma f�rh�llanden som en medborgare i
Sverige, som inte har hemvist i F�renta sta-
terna.

2. Beskattningen av ett fast driftst�lle, som

ett f�retag i en avtalsslutande stat har i den an-
dra avtalsslutande staten, skall i denna andra
stat inte vara mindre f�rdelaktig �n beskatt-
ningen av ett f�retag i denna andra stat, som
bedriver verksamhet av samma slag. Denna
best�mmelse anses inte medf�ra skyldighet

SFS 2005:1088

ing a Contracting State to grant to residents of
the other Contracting State any personal al-
lowances, reliefs, and reductions for taxation
purposes on account of civil status or family
responsibilities which it grants to its own resi-
dents.

3. Except where the provisions of paragraph

1 of Article 9 (Associated enterprises), para-
graph 5 of Article 11 (Interest), or paragraph 4
of Article 12 (Royalties) apply, interest, royal-
ties, and other disbursements paid by a resi-
dent 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 resident, be deductible under the
same conditions as if they had been paid to a
resident of the first-mentioned State. Simi-
larly, 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 resident,
be deductible under the same conditions 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 requirement con-
nected therewith which is other or more bur-
densome than the taxation and connected re-
quirements to which other similar enterprises
of the first-mentioned State are or may be sub-
jected.

5. Nothing in this Article shall be construed

as preventing imposition of a tax described in
paragraph 9 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 author-
ity thereof.

f�r en avtalsslutande stat att medge person
med hemvist i den andra avtalsslutande staten
s�dana personliga avdrag vid beskattningen
och s�dan skattebefrielse eller skatteneds�tt-
ning p� grund av civilst�nd eller f�rs�rjnings-
plikt mot familj som medges person med hem-
vist i den egna staten.

3. Utom i de fall d� best�mmelserna i arti-

kel 9 punkt 1, artikel 11 punkt 5 eller artikel
12 punkt 4 till�mpas �r r�nta, royalty och an-
dra betalningar fr�n en person med hemvist i
en avtalsslutande stat till en person med hem-
vist i den andra avtalsslutande staten avdrags-
gilla vid best�mmandet av den beskattnings-
bara inkomsten f�r den f�rstn�mnda personen
p� samma villkor som betalning till person
med hemvist i den f�rstn�mnda staten. P�
samma s�tt �r skuld som person med hemvist i
en avtalsslutande stat har till person med hem-
vist i den andra avtalsslutande staten avdrags-
gill vid best�mmandet av den f�rstn�mnda
personens beskattningsbara f�rm�genhet p�
samma villkor som skuld till person med hem-
vist i den f�rstn�mnda staten.

4. Ett f�retag i en avtalsslutande stat, vars

kapital helt eller delvis �gs eller kontrolleras,
direkt eller indirekt, av en eller flera personer
med hemvist i den andra avtalsslutande staten,
skall inte i den f�rstn�mnda staten bli f�rem�l
f�r beskattning eller d�rmed sammanh�ng-
ande krav som �r av annat slag eller mer tyng-
ande �n den beskattning och d�rmed samman-
h�ngande krav som ett annat liknande f�retag i
den f�rstn�mnda staten �r eller kan bli under-
kastat.

5. Best�mmelserna i denna artikel hindrar

inte uttagande av s�dan skatt som anges i
artikel 10 punkt 9.

6. Utan hinder av best�mmelserna i artikel 2

till�mpas best�mmelserna i f�revarande arti-
kel p� skatter av varje slag och beskaffenhet
som p�f�rs av en avtalsslutande stat, dess poli-
tiska underavdelningar eller lokala myndighe-
ter.

SFS 2005:1088

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 accord-
ance with the provisions of this Convention,
he may, irrespective of the remedies provided
by the domestic law of those States, present
his case to the competent authority of the Con-
tracting State of which he is a resident or citi-
zen.

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 satisfactory
solution, to resolve the case by mutual agree-
ment with the competent authority of the other
Contracting State, with a view to the avoid-
ance 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 competent
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;

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.

Artikel 25

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutande

stat eller b�da avtalsslutande staterna vidtagit
�tg�rder som f�r honom medf�r eller kommer
att medf�ra beskattning som strider mot be-
st�mmelserna i detta avtal, kan han, utan att
detta p�verkar hans r�tt att anv�nda de r�tts-
medel som finns i dessa staters interna r�tts-
ordning, 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 in-

v�ndningen grundad men inte sj�lv kan f� till
st�nd en tillfredsst�llande l�sning, skall myn-
digheten s�ka l�sa fr�gan genom �msesidig
�verenskommelse med den beh�riga myndig-
heten i den andra avtalsslutande staten i syfte
att undvika beskattning som strider mot avta-
let. �verenskommelse som tr�ffats genomf�rs
utan hinder av tidsgr�nser eller andra proces-
suella begr�nsningar i de avtalsslutande stater-
nas interna lagstiftning.

3. De beh�riga myndigheterna i de avtals-

slutande staterna skall genom �msesidig �ver-
enskommelse s�ka avg�ra sv�righeter eller
tvivelsm�l som uppkommer i fr�ga om tolk-
ningen eller till�mpningen av avtalet. De be-
h�riga myndigheterna kan �ven �verl�gga
med varandra i syfte att komma �verens om

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

ning eller betalningar mellan ett f�retag i en
avtalsslutande stat och dess fasta driftst�lle i
den andra avtalsslutande staten,

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

ning eller betalningar mellan olika personer,

c) till vilket inkomstslag viss inkomst skall

h�nf�ras,

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.

SFS 2005:1088

4. The competent authorities of the Con-

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

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 provi-
sions 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 Con-
vention. 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
administrative bodies) involved in the assess-
ment, collection, or administration of, the en-
forcement or prosecution in respect of, or the
determination of appeals in relation to, the
taxes covered by the Convention. Such per-
sons or authorities shall use the information
only for such purposes. They may disclose the
information in public court proceedings or in
judicial decisions.

2. In no case shall the provisions of 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 ob-

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

c) to supply information which would dis-

close any trade, business, industrial, commer-

4. De beh�riga myndigheterna i de avtals-

slutande staterna kan tr�da i direkt f�rbindelse
med varandra i syfte att tr�ffa �verenskom-
melse i de fall som angivits i f�reg�ende punk-
ter.

Artikel 26

Utbyte av upplysningar

1. De beh�riga myndigheterna i de avtals-

slutande staterna skall utbyta s�dana upplys-
ningar som �r n�dv�ndiga f�r att till�mpa be-
st�mmelserna i detta avtal eller i de avtalsslu-
tande staternas interna lagstiftning i fr�ga om
skatter som omfattas av avtalet i den m�n be-
skattningen enligt denna lagstiftning inte stri-
der mot avtalet. Utbytet av upplysningar be-
gr�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 myndigheter (d�ri inbegripna domstolar
och f�rvaltningsorgan) som fastst�ller, upp-
b�r, administrerar eller driver in de skatter
som omfattas av avtalet eller handl�gger �tal
eller besv�r i fr�ga om dessa skatter. Dessa
personer eller myndigheter skall anv�nda upp-
lysningarna endast f�r s�dana �ndam�l. De f�r
yppa upplysningarna vid offentlig r�tteg�ng
eller i domstolsavg�randen.

2. Best�mmelserna i punkt 1 anses inte i n�-

got fall medf�ra skyldighet f�r en avtalsslu-
tande 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 tillg�ng-

liga enligt lag eller sedvanlig administrativ
praxis i denna avtalsslutande stat eller i den
andra avtalsslutande staten,

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

f�rshemlighet, industri-, handels- eller yrkes-

SFS 2005:1088

cial, 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 Contract-

ing State in accordance with this Article, the
other Contracting State shall obtain the infor-
mation 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 imposed by that
other State. If specifically requested by the
competent authority of a Contracting State,
the competent authority of the other Contract-
ing State shall provide information under this
Article in the form of depositions of witnesses
and authenticated copies of unedited original
documents (including books, papers, state-
ments, records, accounts, and writings), to the
same extent such depositions and documents
can be obtained under the laws and adminis-
trative practices of that other State with re-
spect to its own taxes.

4. The competent authorities may by mutual

agreement settle the mode of application of
the preceding paragraphs of this Article. Such
agreements may include but need not be lim-
ited to procedures for implementing routine,
spontaneous and industrywide exchanges of
information, information exchanges on re-
quest, simultaneous tax examinations and
such other methods of exchanging information
as may be necessary or appropriate to carry
out the purposes of paragraph 1.

5. For the purposes of this Article, the Con-

vention shall apply, notwithstanding the pro-
visions 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 col-

hemlighet eller i n�ringsverksamhet nyttjat
f�rfaringss�tt eller upplysningar, vilkas �ver-
l�mnande skulle strida mot allm�nna h�nsyn
(ordre public).

3. Om en avtalsslutande stat beg�r upplys-

ning enligt denna artikel, skall den andra av-
talsslutande staten inh�mta de upplysningar
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 myn-
dighet i en avtalsslutande stat s�rskilt beg�r
det, skall den beh�riga myndigheten i den an-
dra avtalsslutande staten tillhandah�lla upp-
lysningarna enligt denna artikel i form av
skriftliga vittnesintyg och bestyrkta kopior av
ej redigerade originalhandlingar (d�ri inbegri-
pet b�cker, dokument, rapporter, protokoll, r�-
kenskaper eller skriftv�xling) i samma omfatt-
ning som s�dana intyg och handlingar kan er-
h�llas enligt lag och administrativ praxis i
denna andra stat betr�ffande dess egna skatter.

4. De beh�riga myndigheterna kan genom

�msesidig �verenskommelse best�mma s�ttet
f�r till�mpningen av f�reg�ende punkter i
denna artikel. S�dana �verenskommelser kan
omfatta, men beh�ver inte begr�nsas till, f�r-
faringss�ttet f�r genomf�randet av automa-
tiskt eller spontant utbyte av upplysningar och
branschomfattande 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-

l�mpas avtalet, utan hinder av best�mmelserna
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

SFS 2005:1088

lection of the taxes to which this Convention
applies, together with interest, costs, and addi-
tions to such taxes.

2. In the case of applications for enforce-

ment of taxes, revenue claims of each of the
Contracting States which have been finally de-
termined may be accepted for enforcement by
the other Contracting State and may be col-
lected in that State in accordance with the laws
applicable to the enforcement 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 de-
termined.

4. The assistance provided for in this Arti-

cle 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 exemption or
reduced rate of tax granted under this Conven-
tion to such citizens, companies, or other enti-
ties shall not be enjoyed by persons not en-
titled 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, security, or public
policy.

Article 28

Diplomatic agents and consular officers

Nothing in this Convention shall affect the

fiscal privileges of diplomatic agents or con-
sular officers under the general rules of inter-
national law or under the provisions of special
agreements.

vid indrivning av skatter p� vilka avtalet till-
l�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 skatteford-
ran, som har blivit slutgiltigt fastst�lld, godtas
f�r indrivning av den andra avtalsslutande sta-
ten och kan drivas in i denna stat enligt de la-
gar som g�ller betr�ffande indrivning och upp-
b�rd av dess egna skatter.

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

kr�ftelse som visar att skatten blivit slutgiltigt
fastst�lld enligt lagstiftningen i den stat som
g�r framst�llningen.

4. Handr�ckning enligt denna artikel skall

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

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

n�gon av de avtalsslutande staterna att vidta
f�rvaltnings�tg�rder som �r av annat slag �n
de som anv�nds f�r att driva in dess egna skat-
ter eller som skulle strida mot dess suver�ni-
tet, 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 folk-
r�ttens allm�nna regler eller best�mmelser i
s�rskilda �verenskommelser tillkommer dip-
lomatiska f�retr�dare och konsul�ra tj�nste-
m�n.

SFS 2005:1088

Article 29

Entry into force

1. This Convention shall be subject to ratifi-

cation in accordance with the applicable pro-
cedures of each Contracting State and instru-
ments of ratification shall be exchanged at
Washington as soon as possible.

2. The Convention shall enter into force

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

a) in 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 Jan-
uary 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 income

derived on or after the first day of January
next following the date on which the Conven-
tion enters into force;

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

which is assessed in or after the second calen-
dar year following that in which the Conven-
tion enters into force;

(iii) in respect of the excise tax imposed on

insurance premiums paid to foreign insurers,
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 Con-

vention, the Convention and accompanying
Protocol between the Government of the
United States of America and the Kingdom 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 Supplemen-
tary Convention signed at Stockholm on Octo-
ber 22, 1963, shall terminate. The provisions

Artikel 29

Ikrafttr�dande

1. Detta avtal skall ratificeras enligt det f�r-

farande som g�ller i vardera avtalsslutande
staten och ratifikationshandlingarna skall ut-
v�xlas i Washington snarast m�jligt.

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

ratifikationshandlingarna och dess best�mmel-
ser till�mpas:

a) i F�renta staterna
1) betr�ffande skatt som inneh�lls vid k�l-

lan, p� belopp som betalas eller tillgodof�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 be-

skattnings�r som b�rjar den 1 januari som f�l-
jer n�rmast efter den dag d� avtalet tr�der i
kraft 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 den dag d� avtalet tr�der i kraft
eller senare,

betr�ffande f�rm�genhetsskatten, p�

skatt som p�f�rs det andra kalender�r som f�l-
jer p� det under vilket avtalet tr�der i kraft el-
ler senare,

3) betr�ffande skatten p� vissa premiebetal-

ningar som betalas till utl�ndska f�rs�krings-
givare, p� premiebetalningar som g�rs den
1 januari som f�ljer n�rmast efter den dag d�
avtalet tr�der i kraft eller senare.

3. I och med att f�revarande avtal blir till-

l�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�ckning
betr�ffande inkomst och andra skatter och det
till avtalet h�rande protokollet, vilka under-
tecknades i Washington den 23 mars 1939 och
�ndrades genom till�ggsavtal, som underteck-
nades i Stockholm den 22 oktober 1963, upp-
h�ra att g�lla. Best�mmelserna i 1939 �rs avtal

SFS 2005:1088

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 provisions of this Convention
shall, for the first time, have effect according
to the provisions of paragraph 2 of this Arti-
cle. With regard to the Swedish State capital
tax, the 1939 Convention 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 Con-
tracting State may terminate the Convention 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 Jan-
uary next following the expiration of the
6 months period; and

b) in the case of Sweden
(i) in respect of taxes on income, for income

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 calen-
dar year following the expiration of the 6
months period;

(iii) in respect of the excise tax imposed on

insurance premiums paid to foreign insurers,
for premiums paid on or after the first day of

i dess �ndrade lydelse skall upph�ra att till�m-
pas betr�ffande F�renta staterna och Sverige
fr�n och med den dag d� motsvarande best�m-
melser i f�revarande avtal skall till�mpas f�r-
sta g�ngen enligt best�mmelserna i punkt 2 i
denna artikel. 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 avtalsslutande
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 meddelande om
upps�gningen l�mnats p� diplomatisk 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�l-

lan, p� belopp som betalas eller tillgodof�rs
den 1 januari som f�ljer n�rmast efter ut-
g�ngen av sexm�nadersperioden eller senare,

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

skattnings�r som b�rjar den 1 januari som f�l-
jer n�rmast efter utg�ngen av sexm�naderspe-
rioden 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�nadersperio-
den eller senare,

betr�ffande f�rm�genhetsskatten, f�r

skatt som p�f�rs det andra kalender�ret som
f�ljer efter utg�ngen av sexm�nadersperioden
eller senare,

3) betr�ffande skatten p� vissa premiebetal-

ningar som betalas till utl�ndska f�rs�krings-
givare, p� premiebetalningar som g�rs den

SFS 2005:1088

January next following the expiration of the 6
months period.

IN WITNESS WHEREOF, the under-

signed, 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 September,
1994.

FOR THE GOVERNMENT
OF SWEDEN

Bo Lundgren

FOR THE GOVERNMENT OF
THE UNITED STATES
OF AMERICA

Thomas L. Siebert

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 Respect 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 between our two Go-
vernments.

1. Scandinavian Airlines System (SAS) is a

consortium within the meaning of Article 8
(Shipping and Air Transport), its participating
members being Det Danske Luftfartsselskab
A/S (DDL), Det Norske Luftfartsselskap A/S
(DNL), and AB Aerotransport (ABA). In or-
der to avoid the problems inherent in operat-

1 januari som f�ljer n�rmast efter utg�ngen av
sexm�nadersperioden eller senare.

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

Jag har �ran att h�nvisa till det denna dag un-
dertecknade avtalet mellan Sveriges regering
och Amerikas f�renta staters regering f�r und-
vikande av dubbelbeskattning och f�rhind-
rande av skatteflykt betr�ffande inkomstskat-
ter, samt att p� uppdrag av Amerikas f�renta
staters regering bekr�fta f�ljande �verenskom-
melser som tr�ffats mellan v�ra b�da rege-
ringar.

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 Nor-
ske Luftfartsselskap A/S (DNL) samt AB Ae-
rotransport (ABA). F�r att undvika de pro-
blem som �r f�renade med bedrivandet av

Skriftv�xling den 1 september 1994

(�vers�ttning)

SFS 2005:1088

ing in the United States through a consortium,
the members of the consortium in 1946 estab-
lished a New York corporation, Scandinavian
Airlines of North America Inc. (SANA Inc.)
originally under the name Scandinavian Air-
lines System, Inc. to act on their behalf in
the United States pursuant to an agency agree-
ment dated September 18, 1946. A similar
agreement was entered into by SAS directly
and SANA Inc. on March 14, 1951 and re-
vised on August 4, 1970.

Pursuant to the agency agreement, SANA

Inc. is authorized to perform only such func-
tions as SAS assigns to it, all in connection
with international air traffic. Under that agree-
ment, all revenues collected by SANA Inc. are
automatically credited to SAS. Operating ex-
penses 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 con-
nected 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 Trans-
port) of the Convention signed today shall
treat all of the income earned by SANA Inc.
which is derived from the operation in interna-
tional traffic of aircraft as the income of the
SAS consortium.

2. It is understood that the reference in para-

graph 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.

verksamhet i F�renta staterna genom ett kon-
sortium, bildade del�garna i konsortiet �r 1946
ett bolag i New York, Scandinavian Airlines
of North America Inc. (SANA Inc.) ur-
sprungligen ben�mnt Scandinavian Airlines
System, Inc. f�r att p� deras v�gnar bedriva
verksamhet i F�renta staterna enligt ett agen-
turavtal daterat den 18 september 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. beh�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. be-
drivna verksamheten i enlighet med villkoren i
agenturavtalet. Det �ligger SAS enligt villko-
ren i agenturavtalet att ers�tta SANA Inc. f�r
alla kostnader oavsett vilka int�kter som
SANA Inc. har. SANA Inc. bedriver ingen an-
nan verksamhet �n s�dan som sammanh�nger
med eller f�ranleds 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 be-
skrivna agenturavtalet, kommer F�renta sta-
terna vid till�mpningen av artikel 8 i det denna
dag undertecknade avtalet att behandla all in-
komst som SANA Inc. f�rv�rvar genom an-
v�ndningen av luftfartyg i internationell trafik
som inkomst f�rv�rvad av SAS-konsortiet.

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

kel 19 punkt 2 till lagstiftning liknande social-
f�rs�kringslagstiftningen i en avtalsslutande
stat avses, betr�ffande F�renta staterna, tier 1
Railroad Retirement benefits.

SFS 2005:1088

If this is in accordance with your under-

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

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

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 treatment of
Scandinavian Airlines of North America Inc.
and of tier 1 Railroad Retirement benefits as
specified by you, is in accordance with our un-
derstanding.

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

Dated at Stockholm, 1 September, 1994

Bo Lundgren

Om detta �r i �verensst�mmelse med Er

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

Mottag, Ers Excellens, denna f�rnyade f�rs�k-
ran 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

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 ut-

m�rkta h�gaktning.

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

geringens v�gnar, att den av Er f�reslagna be-
handlingen av Scandinavian Airlines of North
America Inc. och tier 1 Railroad Retirement
benefits, �r i �verensst�mmelse med v�r upp-
fattning.

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

Undertecknat i Stockholm den 1 september
1994

Bo Lundgren

(�vers�ttning)

SFS 2005:1088

I have the honor to refer to the Protocol
amending the Convention between the Go-
vernment of the United States of America and
the Government of Sweden for the Avoidance
of Double Taxation and the Prevention of Fis-
cal Evasion with Respect 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 between our two Governments.

1. With reference to clause ii) of subpara-

graph e) of paragraph 2 of Article 17 (Limita-
tion on Benefits) of the Convention

It is understood that in applying clause ii) of

subparagraph e) of paragraph 2 of Article 17
(Limitation on Benefits) in the case of Sweden
the amount of a persons deductible payments
and gross income for the taxable year shall be
reduced by the amount of group contributions
paid to a Swedish resident or Swedish perma-
nent establishment.

2. With reference to paragraph 6 of Article

17 (Limitation on Benefits) of the Convention

It is understood that in applying paragraph 6

of Article 17 (Limitation on Benefits), the le-
gal requirements for the facilitation of the free
flow of capital and persons within the Euro-
pean Union, together with the differing inter-
nal income tax systems, tax incentive regimes,
and existing tax treaty policies among member
states of the European Union, will be consid-
ered. Under that paragraph, the competent au-
thority is instructed to consider as its guideline
whether the establishment, acquisition or
maintenance of a company or the conduct of
its operations has or had as one of its principal
purposes the obtaining of benefits under this
Convention. The competent authority may,
therefore, determine, under a given set of

Jag har �ran att h�nvisa till det denna dag un-
dertecknade protokollet om �ndring i avtalet
mellan Sveriges regering och Amerikas f�r-
enta staters regering f�r undvikande av dub-
belbeskattning och f�rhindrande av skatteflykt
betr�ffande inkomstskatter, samt att p� upp-
drag av Amerikas f�renta staters regering be-
kr�fta f�ljande �verenskommelser som tr�ffats
mellan v�ra b�da regeringar.

1. Med h�nvisning till artikel 17 punkt 2 e)

2) i avtalet

Det f�ruts�tts att vid till�mpningen av arti-

kel 17 punkt 2 e) 2), s�vitt avser Sverige, en
persons avdragsgilla kostnader och bruttoin-
t�kt f�r beskattnings�ret skall reduceras med
koncernbidrag som l�mnats till en person med
hemvist i Sverige eller ett fast driftst�lle i
Sverige.

2. Med h�nvisning till artikel 17 punkt 6 i

avtalet

Det f�ruts�tts vid till�mpningen av artikel

17 punkt 6 att de legala kraven f�r underl�t-
tandet av den fria r�rligheten f�r kapital och
personer inom den Europeiska unionen, till-
sammans med de olika interna inkomstskatte-
systemen, skattestimulans�tg�rder samt be-
fintlig skatteavtalspraxis mellan Europeiska
unionens medlemsstater kommer att beaktas.
Enligt denna punkt instrueras den beh�riga
myndigheten att beakta huruvida etableringen,
f�rv�rvet eller innehavet av ett bolag, eller
bedrivandet av dess verksamhet, har eller har
haft som ett av sina huvudsakliga syften att
komma i �tnjutande av de f�rm�ner som f�ljer
av detta avtal. Den beh�riga myndigheten f�r
d�rf�r, under vissa givna f�ruts�ttningar, be-

Skriftv�xling den 30 september 2005

(�vers�ttning)

SFS 2005:1088

facts, that a change in circumstances that
would cause a company to cease to qualify for
treaty benefits under paragraphs 2 and 3 of Ar-
ticle 17 need not necessarily result in a denial
of benefits. Such changed circumstances may
include a change in the state of residence of a
major shareholder of a company, the sale of
part of the stock of a Swedish company to a
person resident in another member state of the
European Union, or an expansion of a com-
panys activities in other member states of the
European Union, all under ordinary business
conditions. The competent authority will con-
sider these changed circumstances (in addition
to other relevant factors normally considered
under paragraph 6 of Article 17) in determin-
ing whether such a company will remain qual-
ified for treaty benefits with respect to income
received from United States sources. If these
changed circumstances are not attributable to
tax avoidance motives, this also will be con-
sidered by the competent authority to be a fac-
tor weighing in favor of continued qualifica-
tion under paragraph 6 of Article 17.

3. With reference to Article 26 (Exchange of

Information) of the Convention

It is understood that the powers of each

Contracting State's competent authorities to
obtain information include powers to obtain
information held by financial institutions,
nominees, or persons acting in an agency or fi-
duciary capacity (not including information
that would reveal confidential communica-
tions between a client and an attorney, solici-
tor or other legal representative, where the cli-
ent seeks legal advice), and information relat-
ing to the ownership of legal persons, and that
each Contracting States competent authority
is able to exchange such information in ac-
cordance with the Article.

sluta att en f�r�ndring av omst�ndigheterna
som skulle inneb�ra att ett bolag inte l�ngre
uppfyller villkoren f�r avtalsf�rm�ner enligt
artikel 17 punkterna 2 och 3 inte n�dv�ndigt-
vis m�ste inneb�ra att avtalsf�rm�ner f�rv�g-
ras. En s�dan f�r�ndring av omst�ndigheterna
kan inbegripa en f�r�ndring i den stat d�r en
andels�gare med v�sentlig andel i bolaget har
hemvist, avyttring av en del av andelarna i ett
svenskt bolag till en person med hemvist i en
annan medlemsstat i Europeiska unionen eller
en utvidgning av ett bolags verksamhet i andra
medlemsstater i Europeiska unionen, allt p�
sedvanliga aff�rsm�ssiga villkor. Den beh�-
riga myndigheten kommer att beakta dessa
f�r�ndringar av omst�ndigheterna (vid sidan
av �vriga relevanta faktorer som vanligtvis be-
aktas enligt artikel 17 punkt 6) vid best�m-
mandet av huruvida ett s�dant bolag skall f�r-
bli ber�ttigat till avtalsf�rm�ner vad avser in-
komst som h�rr�r fr�n F�renta staterna. Om
dessa f�r�ndrade omst�ndigheter inte beror p�
skatteflyktssk�l, kommer �ven detta av den
beh�riga myndigheten att anses som en faktor
som talar till f�rdel f�r fortsatt avtalstill�mp-
ning enligt artikel 17 punkt 6.

3. Med h�nvisning till artikel 26 i avtalet

Det f�ruts�tts att den befogenhet som de be-

h�riga myndigheterna i vardera avtalsslu-
tande staten har att inh�mta upplysningar in-
begriper en befogenhet att erh�lla upplys-
ningar som innehas av finansiella institutioner,
ombud, representanter eller f�rvaltare (dock
inte upplysningar som skulle r�ja konfidentiell
kommunikation mellan en klient och en advo-
kat, juridisk r�dgivare eller annan juridisk re-
presentant i fall d� klienten s�ker juridisk r�d-
givning) samt upplysningar g�llande �gande-
r�tt i juridiska personer, och att den beh�riga
myndigheten i vardera avtalsslutande staten
har befogenhet att utbyta s�dana upplysningar
i enlighet med f�revarande artikel.

SFS 2005:1088

If this is in accordance with your under-

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

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

Dated at Washington, September 30, 2005

E. Anthony Wayne

I have the honor to acknowledge the receipt of
your letter of September 30, 2005 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 references to
clause ii) of subparagraph e) of paragraph 2 of
Article 17, paragraph 6 of Article 17 and Arti-
cle 26, as specified by you, is in accordance
with our understanding.

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

Dated at Washington, September 30, 2005

Gunnar Lund

Om detta �verensst�mmer med Er uppfatt-

ning, skulle jag uppskatta en bekr�ftelse p�
detta fr�n Er.

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

Undertecknat i Washington den 30 september
2005

E. Anthony Wayne

Jag har �ran att bekr�fta mottagandet av Ert

brev daterat den 30 september 2005 som lyder
enligt f�ljande:

Jag har �ran f�rs�kran om min ut-

m�rkta h�gaktning.

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

geringens v�gnar, att de av Er gjorda h�nvis-
ningarna till artikel 17 punkt 2 e) 2), artikel 17
punkt 6 och artikel 26 �r i �verensst�mmelse
med v�r uppfattning.

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

Undertecknat i Washington den 30 september
2005

Gunnar Lund

(�vers�ttning)

Thomson Fakta, tel. 08-587 671 00

Elanders Gotab, Stockholm 2005

;

Viktiga lagar inom skatterätten

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

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SFS 2005:1088 om ändring i lagen (1994:1617) om dubbelbeskattningsavtal mellan Sverige och Amerikas Förenta Stater

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