SFS 1994:281 Lag om dubbelbeskattningsavtal mellan Sverige och Gambia

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SFS 1994_281 Lag om dubbelbeskattningsavtal mellan Sverige och Gambia

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                      </style> <div id="page1-div" style="position:relative;width:653px;height:910px;"> <img width="653" height="910" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 Utkom fr�n trycket den 10 maj 1994 Lag om dubbelbeskattningsavtal mellan Sverige och Gambia; utf�rdad den 28 april 1994. Enligt riksdagens beslut1 f�reskrivs f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst som Sverige och Gambia under- tecknade den 8 december 1993 skall, tillsammans med det protokoll som �r fogat till avtalet och som utg�r en del av detta, g�lla som lag h�r i landet. Avtalets inneh�ll framg�r av bilaga till denna lag. 2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dessa medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�religga. 3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt best�mmelserna i avtalet beskattas endast i Gambia, skall s�dan inkomst inte tas med vid taxeringen i Sverige. Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar CARL BILDT BO LUNDGREN (Finansdepartementet) 1 Prop. 1993/94:154, bet. 1993/94: SkU37, rskr. 1993/94:240. 494 </div> <div id="page2-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 Bilaga (�vers�ttning) AVTAL MELLAN KONUNGARIKET SVERIGE OCH REPUBLIKEN GAMBIA F�R UNDVIKANDE AV DUBBELBESKATTNING OCH F�RHINDRANDE AV SKATTEFLYKT BETR�FFANDE SKATTER P� INKOMST Konungariket Sverige och Repu- bliken Gambia, som �nskar ing� ett avtal f�r undvikande av dubbel- beskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst, har kommit �verens om f�ljande: KAPITEL I AVTALETS TILL�MPNINGSOMR�DE Artikel 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da avtalsslutande sta- terna. Artikel 2 Skatter som omfattas av avtalet 1. De skatter p� vilka detta avtal till�mpas �r a) i Gambia: 1) inkomstskatten (bolag och fysiska personer), och 2) realisationsvinstskatten (i det f�ljande ben�mnda "gambisk skatt"); b) i Sverige: 1) den statliga inkomstskatten, sj�mansskatten och kupongskat- ten d�ri inbegripna, 495 CONVENTION BETWEEN THE KINGDOM OF SWEDEN AND THE REPUBLIC OF THE GAMBIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Kingdom of Sweden and the Republic of The Gambia, desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, have agreed as follows: CHAPTER I SCOPE OF THE CONVENTION Article 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes covered (1) The taxes to which this Con- vention shall apply are: (a) In The Gambia: (i) income tax (company and personal); and (ii) capital gains tax; (hereinafter referred to as "Gambian tax"); (b) in Sweden: (i) the National income tax (den statliga inkomstskatten), including the sailors' tax (sjo- mansskatten) and the coupon tax </div> <div id="page3-div" style="position:relative;width:651px;height:908px;"> <img width="651" height="908" src="/Static/i/lagboken/hidden.png" alt="background image"/> (kupongskatten); (ii) the special income tax for non-residents (sarskild inkomst- skatt for utomlands bosatta); (iii) the special income tax for non-resident artistes and athletes (den sarskilda inkomstskatten for utomlands bosatta artister m.fl.); (iv) the real estate tax (den statliga fastighetsskatten); and (v) the municipal income tax (denkommunala inkomstskatten); (hereinafter referred to as "Swedish tax"). (2) The Convention shall apply also to any identical or substanti- ally similar taxes which are im- posed after the date of signature of the Convention in addition to, or in place of, the taxes referred to in paragraph (1). The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws. CHAPTER II DEFINITIONS Article 3 General definitions (1) For the purposes of this Convention, unless the context otherwise requires: (a) the term "The Gambia" means the Republic of The Gambia and, when used in a geographical sense, includes the national territory, the territorial sea of The Gambia as well as other maritime areas over which The Gambia in accordance with international law exercises sovereign rights or juris- diction; (b) the term "Sweden" means the Kingdom of Sweden and, when used in a geographical sense, in- cludes the national territory, the 496 SFS 1994:281 2) den s�rskilda inkomstskatten f�r utomlands bosatta, 3) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., 4) fastighetsskatten, och 5) den kommunala inkomstskat- ten; (i det f�ljande ben�mnda "svensk skatt"). 2. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter underteck- nandet av detta avtal p�f�rs vid sidan av eller i st�llet f�r de skat- ter som anges i punkt 1. De beh�- riga myndigheterna i de avtals- slutande staterna skall meddela varandra de v�sentliga �ndringar som vidtagits i respektive skatte- lagstiftning. KAPITEL II DEFINITIONER Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ran- leder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) "Gambia" �syftar Republiken Gambia och innefattar, n�r uttryck- et anv�nds i geografisk betydelse, Gambias territorium, Gambias territorialvatten och andra havs- omr�den �ver vilka Gambia, i �verensst�mmelse med folkr�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion; b) "Sverige" �syftar Konunga- riket Sverige och innefattar, n�r uttrycket anv�nds i geografisk be- tydelse, Sveriges territorium, Sve- </div> <div id="page4-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 riges territorialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folkr�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion; c) "en avtalsslutande stat" och "den andra avtalsslutande staten" �syftar Gambia eller Sverige, beroende p� sammanhanget; d) "person" inbegriper fysisk person, bolag och annan sam- manslutning; e) "bolag" �syftar juridisk person eller annan som vid beskattningen behandlas s�som juridisk person; f) "f�retag i en avtalsslutande stat" och "f�retag i den andra avtalsslutande staten" �syftar f�re- tag som bedrivs av person med hemvist i en avtalsslutande stat respektive f�retag som bedrivs av person med hemvist i den andra avtalsslutande staten; g) "internationell trafik" �syftar transport med skepp eller luftfartyg som anv�nds av f�retag i en av- talsslutande stat, utom d� skeppet eller luftfartyget anv�nds ute- slutande mellan platser i den andra avtalsslutande staten; h) "medborgare" �syftar: 1) en fysisk person som �r medborgare i en avtalsslutande stat, 2) juridisk person, han- delsbolag och annan sam- manslutning som bildats enligt . den lagstiftning som g�ller i en avtalsslutande stat; i) "beh�rig myndighet" �syftar: 1) i Gambia, "the Minister of Finance and Economic Affairs, hans befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myn- dighet vid till�mpningen av detta avtal; 2) i Sverige, finansministern, hans befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myn- dighet vid till�mpningen av detta avtal. 497 territorial sea of Sweden as well as other maritime areas over which Sweden in accordance with inter- national law exercises sovereign rights or jurisdiction; (c) the terms "a Contracting State" and "the other Contracting State" mean The Gambia or Sweden, as the context requires; (d) the term "person" includes an individual, a company and any other body of persons; (e) the term "company" means any body corporate or any entity which is treated as a body cor- porate for tax purposes; (f) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Con- tracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (h) the term "national" means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partner- ship and association deriving its status as such from the laws in force in a Contracting State; (i) the term "competent authori- ty" means: (i) in The Gambia, the Minister of Finance and Econo- mic Affairs, his authorized re- presentative or the authority which is designated as a com- petent authority for the purposes of this Convention; (ii) in Sweden, the Minister of Finance, his authorized represen- tative or the authority which is designated as a competent autho- rity for the purposes of this Convention. </div> <div id="page5-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> 498 SFS 1994:281 2. D� en avtalsslutande stat till�mpar avtalet anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som ut- trycket har enligt den statens lag- stiftning i fr�ga om s�dana skatter p� vilka avtalet till�mpas. Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal �syftar uttrycket "person med hemvist i en avtalsslutande stat" person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av domicil, bos�ttning, plats f�r f�retagsledning eller annan liknande omst�ndighet. Uttrycket inbegriper emellertid inte person som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat. Dock skall, s�vitt avser Gambia, uttrycket "person med hemvist i en av- talsslutande stat" inbegripa varje person som anses bosatt i Gambia enligt gambisk lagstiftning. Betr�ffande handelsbolag och d�dsbon, inbegriper det angivna uttrycket s�dan person endast i den m�n dess inkomst �r skattepliktig i denna stat p� samma s�tt som inkomst som f�rv�rvas av person med hemvist d�r, antingen hos handelsbolaget eller d�dsboet eller hos dess del�gare. 2. D� p� grund av be- st�mmelserna i punkt 1 fysisk person har hemvist i b�da av- talsslutande 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�r- fogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist i den stat med vilken hans personliga och ekonomiska f�rbindelser �r starkast (centrum f�r levnadsintressena); (2) As regards the application of the Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies. Article 4 Resident (1) For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. This term does not include any person who is liable to tax in that State in respect only of income from sources in that State, how- ever, this term does also include any person resident in The Gambia according to the laws of The Gam- bia. In the case of a partnership or estate the term "resident of a Con- tracting State" applies only to the extent that the income derived by such partnership or estate is subject to tax in that State as the income of a resident, either in its hands or in the hands of its partners. (2) Where by reason of the pro- visions of paragraph (1) an in- dividual is a resident of both Con- tracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer </div> <div id="page6-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a na- tional; (d) if he is a national of both States or of neither of them, the competent authorities of the Con- tracting States shall settle the ques- tion by mutual agreement. (3) Where by reason of the pro- visions of paragraph (1) a person other than an individual is a resi- dent of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated. Article 5 Permanent establishment (1) For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of ex- traction of natural resources. (3) The term "permanent 499 SFS 1994:281 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 stadig- varande vistas; c) om han stadigvarande vistas i b�da staterna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist i den stat d�r han �r medborgare; d) om han �r medborgare i b�da staterna eller om han inte �r med- borgare i n�gon av dem, avg�r de beh�riga myndigheterna i de av- talsslutande staterna fr�gan genom �msesidig �verenskommelse. 3. D� p� grund av best�mmel- serna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, anses per- sonen i fr�ga ha hemvist i den stat d�r den har sin verkliga ledning. Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal �syftar uttrycket "fast drift- st�lle" en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�retags verksamhet helt eller delvis bedrivs. 2. Uttrycket "fast driftst�lle" innefattar s�rskilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, och f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. 3. Uttrycket "fast driftst�lle" </div> <div id="page7-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 omfattar �ven plats f�r bygg- nads-, anl�ggnings-, monterings- och installationsverksamhet eller d�rmed sammanh�ngande �ver- vakande verksamhet, men endast om verksamheten p�g�r under en tidrymd som �verstiger sex m�na- der. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket "fast driftst�lle" inte innefatta: a) anv�ndningen av anordningar uteslutande f�r lagring eller ut- st�llning av f�retaget tillh�riga varor, b) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r lagring eller utst�llning, c) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r bearbetning eller f�r�dling genom annat f�retags f�rsorg, d) innehavet av stadigvarande plats f�r aff�rsverksamhet ute- slutande f�r ink�p av varor eller inh�mtande av upplysningar f�r f�retaget, e) innehavet av stadigvarande plats f�r aff�rsverksamhet ute- slutande f�r att f�r f�retaget be- driva annan verksamhet av f�rbere- dande eller bitr�dande art, f) innehavet av stadigvarande plats f�r aff�rsverksamhet ute- slutande f�r att kombinera verk- samheter som anges i punkterna a)- e), under f�ruts�ttning att hela den verksamhet som bedrivs fr�n den stadigvarande platsen f�r aff�rs- verksamhet p� grund av denna kombination �r av f�rberedande eller bitr�dande art. 5. Om en person (som inte �r s�dan oberoende representant p� vilken punkt 6 till�mpas) �r verk- sam i en avtalsslutande stat f�r ett f�retag i den andra avtalsslutande staten, anses detta f�retag - utan hinder av best�mmelserna i punk- terna 1 och 2 - ha fast driftst�lle i 500 establishment" likewise encompas- ses a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months. (4) Notwithstanding the preced- ing provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of storage or display 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 pur- pose of storage or display; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the pur- pose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting infor- mation, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), pro- vided that the overall activity of the fixed place of business result- ing from this combination is of a preparatory or auxiliary character. (5) Notwithstanding the provi- sions of paragraphs (1) and (2), where a person - other than an agent of an independent status to whom paragraph (6) applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise </div> <div id="page8-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> shall be deemed to have a per- manent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enter- prise, if such a person has and habitually exercises in that State an authority to conclude contracts in the name of 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 para- graph. (6) An enterprise of a Contract- ing State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the mea- ning of this paragraph, if it shows that the transactions between the agent and the enterprise were not arm's length transactions. In such case the provisions of paragraph 5 of this Article shall apply. (7) The fact that a company which is a resident of a Contract- ing State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or other- wise) shall not of itself constitute either company a permanent establishment of the other. den f�rstn�mnda avtalsslutande staten betr�ffande varje verksamhet som denna person bedriver f�r f�retaget om han har och i denna stat regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn s�vida inte verksamheten �r be- gr�nsad till s�dan som anges i punkt 4 och som - om den bedrevs fr�n en stadigvarande plats f�r aff�rsverksamhet - inte skulle g�ra denna stadigvarande plats f�r af- f�rsverksamhet till fast driftst�lle enligt best�mmelserna i n�mnda punkt. 6. F�retag i en avtalsslutande stat anses inte ha fast driftst�lle i den andra avtalsslutande staten endast p� den grund att f�retaget bedriver aff�rsverksamhet i denna stat genom f�rmedling av m�klare, kommission�r eller annan oberoen- de representant, under f�ruts�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. N�r s�dan representant bedriver sin verksamhet uteslutande eller n�stan uteslutande f�r f�retaget i fr�ga, anses han emellertid inte s�som s�dan oberoende representant som avses i denna punkt i det fall det visas att de villkor som avtalats mellan representanten och f�retaget inte �r s�dana som skulle ha av- talats mellan oberoende parter. I s�dant fall till�mpas best�mmel- serna i punkt 5 i denna artikel. 7. Den omst�ndigheten att ett bolag med hemvist i en av- talsslutande stat kontrollerar eller kontrolleras av ett bolag med hem- vist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� annat s�tt), medf�r inte i och f�r sig att n�gotdera bolaget utg�r fast driftst�lle f�r det andra. 501 SFS 1994:281 </div> <div id="page9-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 KAPITEL III BESKATTNING AV INKOMST Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (inbe- gripet inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Uttrycket "fast egendom" har den betydelse som uttrycket har enligt lagstiftningen i den avtals- slutande stat d�r egendomen �r bel�gen. Uttrycket inbegriper dock alltid tillbeh�r till fast egendom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privat- r�tten om fast egendom till�mpas, byggnader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjan- det av eller r�tten att nyttja mine- ralf�rekomst, k�lla eller annan naturtillg�ng. Skepp, b�tar och luftfartyg anses inte vara fast egen- dom. 3. Best�mmelserna i punkt 1 till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, ge- nom uthyrning eller annan anv�nd- ning av fast egendom. 4. Best�mmelserna i punkterna 1 och 3 till�mpas �ven p� inkomst av fast egendom som tillh�r f�retag och p� inkomst av fast egendom som anv�nds vid sj�lvst�ndig yr- kesut�vning. 502 CHAPTER III TAXATION OF INCOME Article 6 Income from immovable property (1) Income derived by a resident of a Contracting State from im- movable property (including in- come from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. (2) The term "immovable pro- perty" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, buildings, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral depo- sits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. (3) The provisions of paragraph (1) shall apply to income derived from the direct use, letting, or use in any other form of immovable property. (4) The provisions of paragraphs (1) and (3) shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. </div> <div id="page10-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> Article 7 Business profits (1) The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that per- manent establishment. (2) Subject to the provisions of paragraph (3), where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that perma- nent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. (3) In the determination of the profits of a permanent establish- ment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment, including executive and general administrative expen- ses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in re- spect of amounts, if any, paid (otherwise than towards reimburse- ment of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�re- tag i en avtalsslutande stat f�rv�r- var, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�- relse i den andra avtalsslutande staten fr�n d�r bel�get fast drift- st�lle. Om f�retaget bedriver r�- relse p� nyss angivet s�tt, f�r f�re- tagets inkomst beskattas i den andra staten, men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�- get fast driftst�lle, h�nf�rs, om inte best�mmelserna i punkt 3 f�ranle- der annat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att drift- st�llet skulle ha f�rv�rvat, om det varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat aff�rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fast driftst�lles inkomst medges avdrag f�r utgifter som uppkommit f�r det "fastadriftst�llet, h�runder inbegrip- na utgifter f�r f�retagets ledning och allm�nna f�rvaltning, oavsett om utgifterna uppkommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. Avdrag medges emellertid inte f�r belopp som det fasta driftst�llet kan ha betalat till f�retagets huvudkontor eller annat f�retaget tillh�rigt kontor (om inte beloppen utg�r ers�ttning f�r fak- tiska utgifter) i form av royalty, avgift eller annan liknande betal- ning f�r nyttjandet av patent eller annan r�ttighet, eller i form av ers�ttning f�r s�rskilda tj�nster eller f�r f�retagsledning eller - 503 SFS 1994:281 </div> <div id="page11-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 utom i fr�ga om bankf�retag - i form av r�nta p� kapital utl�nat till det fasta driftst�llet. P� samma s�tt skall vid best�mmandet av fast driftst�lles inkomst inte beaktas belopp som det fasta driftst�llet debiterat f�retagets huvudkontor eller annat f�retaget tillh�rigt kon- tor (om inte beloppen utg�r ers�tt- ning f�r faktiska utgifter) i form av royalty, avgift eller annan liknande betalning f�r nyttjandet av patent eller annan r�ttighet, eller i form av ers�ttning f�r s�rskilda tj�nster eller f�retagsledning eller - utom i fr�ga om bankf�retag - i form av r�nta p� kapital utl�nat till f�reta- gets huvudkontor eller annat f�re- taget tillh�rigt kontor. 4. I den m�n inkomst h�nf�rlig till fast driftst�lle brukat i en av- talsslutande stat best�mmas p� grundval av en f�rdelning av f�re- tagets hela inkomst p� de olika delarna av f�retaget, hindrar be- st�mmelserna i punkt 2 inte att i denna avtalsslutande stat den skat- tepliktiga inkomsten best�ms ge- nom ett s�dant f�rfarande. Den f�rdelningsmetod som anv�nds skall dock vara s�dan att resultatet �verensst�mmer med principerna i denna artikel. 5. Inkomst h�nf�rs inte till fast driftst�lle endast av den anled- ningen att varor ink�ps genom det fasta driftst�llets f�rsorg f�r f�reta- get. 6. Vid till�mpningen av f�reg�- ende punkter best�ms inkomst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfarande �r fr�n 504 payments in return for the use of patents or other rights, or by way of commission, for specific ser- vices performed or for manage- ment, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Like- wise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise by way of interest on moneys lent to the head office of the enterprise or any of its other offices. (4) Insofar as it has been customary in a Contracting State to determine the profits to be at- tributed to a permanent establish- ment on the basis of an apportion- ment of the total profits of the enterprise to its various parts, nothing in paragraph (2) shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, how- ever, be such that the result shall be in accordance with the prin- ciples contained in this Article. (5) No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. (6) For the purposes of the pre- ceding paragraphs, the profits to be attributed to the permanent establishment shall be determined </div> <div id="page12-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> by the same method year by year unless there is good and sufficient reason to the contrary. (7) Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. Article 8 Shipping and air transport (1) Profits of an enterprise of a Contracting State from the opera- tion of ships or aircraft in interna- tional traffic shall be taxable only in that State. (2) Profits from the operation of boats or ships engaged solely in inland waterways transport or aircraft confined solely to inland places may be taxed in the Con- tracting State in which the opera- tion takes place. (3) With respect to profits deriv- ed by the air transport consortium Scandinavian Airlines System (SAS) the provisions of paragraph (1) shall apply only to such part of the profits as corresponds to the participation held in that consor- tium by AB Aerotransport (ABA), the Swedish partner of Scan- dinavian Airlines System (SAS). (4) The provisions of paragraph (1) shall also apply to profits from the participation in a pool, a joint business or an international operat- ing agency. �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. 7. Ing�r i inkomst av r�relse inkomster som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i f�revarande artikel. Artikel 8 Sj�fart och luftfart 1. Inkomst som f�rv�rvas av f�retag i en avtalsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik beskattas endast i denna stat. 2. Inkomst genom anv�ndningen av b�t eller skepp som g�r i trafik uteslutande p� inre farvatten eller genom anv�ndningen av luftfartyg som endast trafikerar platser inom en stat, f�r beskattas i den av- talsslutande stat d�r verksamheten bedrivs. 3. Best�mmelserna i punkt 1 till�mpas betr�ffande inkomst som f�rv�rvas av luftfartskonsortiet Scandinavian Airlines System (SAS) endast i fr�ga om den del av inkomsten som motsvarar den andel i konsortiet som innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS). 4. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en internationell driftsorganisation. 505 SFS 1994:281 </div> <div id="page13-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 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 kontrollen av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller b) samma personer direkt eller indirekt deltar i ledningen eller kontrollen av s�v�l ett f�retag i en avtalsslutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�re- tags kapital, iakttas f�ljande. Om mellan f�retagen i fr�ga om 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�reta- get men som p� grund av villkoren i fr�ga inte tillkommit detta f�re- tag, inr�knas i detta f�retags in- komst och beskattas i �verensst�m- melse d�rmed. 2. I fall d� en avtalsslutande stat i inkomsten f�r ett f�retag i denna stat inr�knar - och i �verensst�m- melse d�rmed beskattar - inkomst, f�r vilken ett f�retag i den andra avtalsslutande staten beskattats i denna andra stat, samt den s�lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retaget i den f�rstn�mnda staten om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�retag, skall denna andra stat genomf�ra vederb�rlig justering av det skattebelopp som p�f�rts f�r inkomsten d�r. Vid s�dan justering iakttas �vriga best�mmelser i detta avtal och de beh�riga myndigheter- na i de avtalsslutande staterna �verl�gger vid behov med var- andra. 506 Article 9 Associated enterprises (1) Where: (a) an enterprise of a Contracting State participates directly or in- directly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the man- agement, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. (2) Where a Contracting State includes in the profits of an enter- prise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an ap- propriate adjustment to the amount of the tax charged therein on those profits. In determining such adjust- ment, due regard shall be had to the other provisions of this Con- vention and the competent authori- ties of the Contracting States shall if necessary consult each other. </div> <div id="page14-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> Article 10 Dividends (1) Dividends paid by a company which is a resident of a Contract- ing 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 Contract- ing State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which ownes at least 15 per cent of the voting stock of the company pay- ing the dividends; (b) 15 per cent of the gross amount of the dividends in all other cases. Notwithstanding the provisions of sub-paragraphs (a) and (b) no tax shall be levied on the dividends in the Contracting State of which the company paying the dividends is a resident if the beneficial owner is a company (other than a partner- ship) which ownes at least 80 per cent of the capital stock of the company paying the dividends. (3) The term "dividends" as used in this Article means income from shares, mining shares, founders' shares or other rights, not being debt-claims, participating in pro- fits, as well as income from other corporate rights which 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 resi- dent. (4) The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the dividends, Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdel- ningen har hemvist, enligt lagstift- ningen i denna stat, men om mot- tagaren har r�tt till utdelningen f�r skatten inte �verstiga: a) 5 procent av utdelningens bruttobelopp, om den som har r�tt till utdelningen �r ett bolag (med undantag f�r handelsbolag) som �ger minst 15 procent av det ut- delande bolagets r�stber�ttigade aktiekapital, b) 15 procent av utdelningens bruttobelopp i �vriga fall. S�dan utdelning skall - utan hinder av best�mmelserna i a) och b) ovan - inte beskattas i den av- talsslutande stat d�r bolaget som betalar utdelningen har hemvist om den som har r�tt till utdelningen �r ett bolag (med undantag f�r han- delsbolag) som �ger minst 80 procent av det utbetalande bolagets aktiekapital. 3. Med uttrycket "utdelning" f�rst�s i denna artikel inkomst av aktier, gruvaktier, stiftarandelar eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra an- delar i bolag som enligt lagstift- ningen i den stat d�r det utdelande bolaget har hemvist vid beskatt- ningen behandlas p� samma s�tt som inkomst av aktier. 4. Best�mmelserna i punkterna 1 och 2 till�mpas inte, om den som har r�tt till utdelningen har hemvist 507 SFS 1994:281 </div> <div id="page15-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 i en avtalsslutande stat och bedri- ver r�relse i den andra avtalsslu- tande staten, d�r bolaget som beta- lar utdelningen har hemvist, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksam- het i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den andel p� grund av vilken utdelningen betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordning- en. I s�dant fall till�mpas best�m- melserna i artikel 7 respektive artikel 14. 5. Om bolag med hemvist i en avtalsslutande stat f�rv�rvar in- komst fr�n den andnj^avtalsslutan- de staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdel- ningen betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast drift- st�lle eller stadigvarande anordning i denna andra stat, och ej heller p� bolagets icke utdelade vinst ta ut en skatt som utg�r p� bolagets icke utdelade vinst, �ven om utdelning- en eller den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. Artikel 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. R�ntan f�r emellertid beskat- tas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lag- stiftningen i denna stat, men om mottagaren har r�tt till r�ntan f�r 508 being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State in- dependent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. (5) Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's un- distributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. Article 11 Interest (1) Interest arising in a Contract- ing State and paid to a resident of the other Contracting State may be taxed in that other State. (2) However, such interest may also be taxed in the Contracting State in which it arises and accord- ing to the laws of that State, but if the recipient is the beneficial </div> <div id="page16-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> 509 SFS 1994:281 skatten inte �verstiga 15 procent av r�ntans bruttobelopp. Om emeller- tid r�ntan betalas av ett f�retag i en avtalsslutande stat till ett f�retag i den andra avtalsslutande staten med anledning av kreditf�rs�ljning av varor eller industriell, kommer- siell eller vetenskaplig utrustning f�r skatten i det angivna fallet utan hinder av f�reg�ende mening inte �verstiga 5 procent av r�ntans bruttobelopp, utom i fall d� f�rs�lj- ningen sker eller fordran uppkom- mer mellan n�rst�ende personer. 3. Utan hinder av best�mmel- serna i punkt 2 skall r�nta som anges i punkt 1 beskattas endast i den avtalsslutande stat d�r mot- tagaren till r�ntan har hemvist om a) mottagaren av r�ntan �r rege- ringen i en avtalsslutande stat, centralbanken i en avtalsslutande stat eller en politisk underavdelning eller en lokal myndighet i en s�dan stat eller b) r�ntan betalas av en s�dan person som anges i punkt a), eller c) r�ntan betalas p� grund av l�n som beviljas eller garanteras f�r en period av minst tre �r av en finan- siell institution av offentligr�ttslig natur med syfte att fr�mja export och utveckling under f�ruts�ttning att den beviljade eller garanterade krediten inneh�ller ett element av subvention. 4. Betr�ffande punkt 3 i denna artikel �r det �verenskommet att uttrycket "finansiell institution av offentligr�ttslig natur", vad avser Sverige, omfattar SWEDECORP (Styrelsen f�r internationellt n�ringslivsbist�nd) och Swedfund International AB liksom varje svensk institution som kan komma att uppr�ttas av Sveriges regering f�r att fullg�ra samma �ndam�l som de angivna institutionerna. (4) In respect of paragraph (3) of this Article it is understood that the term "financial institution of a public character", in the case of Sweden, includes SWEDECORP (Styrelsen f�r internationellt n�ringslivsbist�nd) and Swedfund International AB or any Swedish institution that may be founded by the Swedish Government to fulfill the same purposes as the said institutions. owner of the interest the tax so charged shall not exceed 15 per cent of the gross amount of the interest. Notwithstanding the pre- ceding sentence, if the interest is paid with respect to indebtedness arising on the sale on credit, by an enterprise of a Contracting State, of any merchandise or industrial, commercial or scientific equipment to an enterprise of the other Con- tracting State the tax so charged shall not exceed 5 per cent of the gross amount of the interest, ex- cept where the sale or indebtedness is between related persons. (3) Notwithstanding the provi- sions of paragraph (2) interest, mentioned in paragraph (1) shall be taxable only in the Contracting State where the recipient of the interest is a resident if one of the following requirements is fulfilled; (a) The recipient thereof is the government of a Contracting State, the Central Bank of a Contracting State or a political subdivision or local authority thereof; (b) the interest is paid by such a person mentioned in subparagraph (a); (c) the interest is paid in respect of a loan granted or guaranteed for a period of not less than three years by a financial institution of a public character with the objective to promote exports and develop- ment if the credit granted or guaranteed contains an element of subsidy. </div> <div id="page17-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> 510 (5) 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 debtor's profits, and in particular, income from government securities and income from bonds or debentures, includ- ing premiums and prizes attaching to such securities, bonds or deben- tures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. (6) The provisions of paragraphs (1), (2) and (3) shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on busi- ness in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent per- sonal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provi- sions of Article 7 or Article 14, as the case may be, shall apply. (7) Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local autho- rity or a resident of that State. Where, however, the person pay- ing 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 in connection with which the indebtedness on which the interest is paid was incurred, 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 establishment or fixed SFS 1994:281 5. Med uttrycket "r�nta" f�rst�s i denna artikel inkomst av varje slags fordran, antingen den s�ker- st�llts genom inteckning i fast egendom eller inte och antingen den medf�r r�tt till andel i g�lde- n�rens vinst eller inte. Uttrycket �syftar s�rskilt inkomst av v�rde- papper, som utf�rdats av staten, och inkomst av obligationer eller debentures, d�ri inbegripna agio- belopp och vinster som h�nf�r sig till s�dana v�rdepapper, obliga- tioner eller debentures. Straffavgift p� grund av sen betalning anses inte som r�nta vid till�mpningen av denna artikel. 6. Best�mmelserna i punkterna 1, 2 och 3 till�mpas inte, om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedri- ver r�relse i den andra avtalsslu- tande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast drift- st�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordning- en. I s�dant fall till�mpas best�m- melserna i artikel 7 respektive artikel 14. 7. R�nta anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r staten sj�lv, politisk underav- delning, lokal myndighet eller person med hemvist i denna stat. Om emellertid den person som betalar r�ntan, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadigva- rande anordning i samband med vilken den skuld uppkommit p� vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet eller den stadigvarande anordningen, anses r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. </div> <div id="page18-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 8. D� p� grund av s�rskilda f�r- bindelser 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 beta- las, �verstiger det belopp som skulle ha avtalats mellan utbeta- laren och den som har r�tt till r�ntan om s�dana f�rbindelser inte f�relegat, till�mpas best�mmel- serna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera av- talsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. 9. Om Gambia i ett framtida avtal f�r undvikande av dubbelbe- skattning och f�rhindrande av skatteflykt med en annan stat �n Sverige, som �r medlem i Orga- nisationen f�r ekonomiskt samar- bete och utveckling, (OECD), i artikeln om r�nta �verenskommer om en l�gre skattesats �n de som anges i punkt 2 f�r de olika slag av r�nta som anges d�r till�mpas denna l�gre skattesats som om denna hade f�reskrivits i punkt 2 f�r detta slags r�nta. Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Royaltyn f�r emellertid be- skattas �ven i den avtalsslutande 511 base is situated. (8) Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other per- son, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the pay- ments shall remain taxable accord- ing to the laws of each Contracting State, due regard being had to the other provisions of this Conven- tion. (9) Notwithstanding the provi- sions of paragraph (2), where in any future Convention for the avoidance of double taxation and the prevention of fiscal evasion entered into by The Gambia with any member state of the Organisa- tion for Economic Co-operation and Development other than Sweden the rate of tax specified in the Article relating to interest is a rate lower than the rates specified in paragraph (2) for the different categories of interest mentioned therein, such lower rate shall apply as if it had been the rate specified in that paragraph in respect of that category of interest. Article 12 Royalties (1) Royalties arising in a Con- tracting State and paid to a resident of the other Contracting State may be taxed in that other State. (2) However, such royalties may also be taxed in the Contracting </div> <div id="page19-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> State in which they arise and ac- cording to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed 12,5 per cent of the gross amount of the royalties. Notwithstanding the preceding sentence, if the royalties are paid with respect to any patent, secret formula or process, or for information concerning industrial, commercial or scientific experi- ence, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties. (3) The term "royalties" as used in this Article means payments of any kind received as a considera- tion for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broad- casting, any patent, trade mark, design or model, plan, secret for- mula or process, or for information concerning industrial, commercial or scientific experience. (4) The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a per- manent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. (5) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local autho- rity or a resident of that State. 512 SFS 1994:281 stat fr�n vilken den h�rr�r, enligt lagstiftningen i denna stat, men om mottagaren har r�tt till royaltyn, f�r skatten inte �verstiga 12,5 procent av royaltyns bruttobelopp. Om royaltyn betalas p� grund av patent, hemligt recept eller hemlig tillverkningsmetod eller f�r upplys- ning om erfarenhetsr�n av indu- striell, kommersiell eller veten- skaplig natur, f�r skatten, utan hinder av f�reg�ende mening, inte �verstiga 5 procent av royaltyns bruttobelopp. 3. Med uttrycket "royalty" f�r- st�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 veten- skapligt verk, h�ri inbegripet bio- graffilm och film eller band f�r radio- eller televisionsuts�ndning, patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod eller f�r upplysning om erfaren- hetsr�n av industriell, kommersiell eller vetenskaplig natur. 4. Best�mmelserna i punkterna 1 och 2 till�mpas inte, om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksam- het i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�llet eller den stadig- varande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 5. Royalty anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r staten sj�lv, politisk underav- delning, lokal myndighet, eller person med hemvist i denna stat. </div> <div id="page20-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 Om emellertid den person som betalar royaltyn, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadig- varande anordning i samband var- med skyldigheten att betala royal- tyn uppkommit, och royaltyn be- lastar det fasta driftst�llet eller den stadigvarande anordningen, anses royaltyn h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den sta- digvarande anordningen finns. 6. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan person royaltybeloppet, med h�n- syn till det nyttjande, den r�tt eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbeta- laren och den som har r�tt till royaltyn om s�dana f�rbindelser inte f�relegat, till�mpas best�m- melserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera av- talsslutande staten med iakttagan- de av �vriga best�mmelser i detta avtal. 7. Om Gambia i ett framtida avtal f�r undvikande av dubbelbe- skattning och f�rhindrande av skatteflykt med en annan stat �n Sverige, som �r medlem i Orga- nisationen f�r ekonomiskt samar- bete och utveckling, (OECD), i artikeln om royalty �verenskommer om en l�gre skattesats �n de som anges i punkt 2 f�r de olika slag av royalty som anges d�r till�mpas denna l�gre skattesats som om denna hade f�reskrivits i punkt 2 f�r detta slags royalty. 513 1 7 - SFS 1994 Where, however, the person pay- ing the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establish- ment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. (6) Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other per- son, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. (7) Notwithstanding the provi- sions of paragraph (2), where in any future Convention for the avoidance of double taxation and the prevention of fiscal evasion entered into by The Gambia with any member state of the Organisa- tion for Economic Co-operation and Development other than Sweden the rate of tax specified in the Article relating to royalty is a rate lower than the rates specified in paragraph (2) for the different categories of royalty mentioned therein, such lower rate shall apply as if it had been the rate specified in that paragraph in respect of that category of royalty. </div> <div id="page21-div" style="position:relative;width:647px;height:905px;"> <img width="647" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> Article 13 Capital gains (1) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State, may be taxed in the State where the property is situated. (2) Gains from alienation of movable property forming part of the business property of a per- manent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resi- dent of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. (3) Gains derived by a resident of a Contracting State from the alienation of ships or aircraft oper- ated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. Gains derived by a resident of a Contracting State from the aliena- tion of boats or ships engaged solely in inland waterways trans- port or aircraft confined solely to inland places, may be taxed in the Contracting State in which the operation takes place. With respect to gains derived by the air transport consortium Scan- dinavian Airlines System (SAS), the provisions of this paragraph shall apply only to such portion of the gains as corresponds to the 514 SFS 1994:281 Artikel 13 Realisationsvinst 1. Vinst, som person med hem- vist i en avtalsslutande stat f�rv�r- var p� grund av �verl�telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslutande staten, f�r beskattas i den stat d�r egendomen �r bel�gen. 2. Vinst p� grund av �verl�telse av l�s egendom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, eller av l�s egendom, h�n- f�rlig till stadigvarande anordning f�r att ut�va sj�lvst�ndig yrkes- verksamhet, som person med hem- vist i en avtalsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Det- samma g�ller vinst p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med hela f�retaget) eller av s�dan stadig- varande anordning. 3. Vinst som person med hem- vist i en avtalsslutande stat f�rv�r- var p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i internationell trafik eller av l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i denna stat. Vinst som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av b�t eller skepp som g�r i trafik uteslutande p� inre farvatten eller av luftfartyg som endast trafikerar platser inom en stat, f�r beskattas i den av- talsslutande stat d�r verksamheten bedrivs. 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 </div> <div id="page22-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 andel i konsortiet vilken innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS). 4. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1-3 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 5. Vinst p� grund av avyttring av andelar eller andra r�ttigheter i ett bolag som f�rv�rvas av en fysisk person som har haft hemvist i en avtalsslutande stat och f�tt hemvist i den andra avtalsslutande staten f�r - utan hinder av best�mmel- serna i punkt 4 - beskattas i den f�rstn�mnda avtalsslutande staten om avyttringen av andelarna eller r�ttigheterna intr�ffar vid n�got tillf�lle under de tio �r som f�ljer n�rmast efter det att personen upph�rt att ha hemvist i den f�rst- n�mnda staten. Artikel 14 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som en fysisk person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verk- samhet, beskattas endast i denna stat. S�dan inkomst f�r ocks� beskattas i den andra avtalsslutande staten om a) den fysiska personen i denna andra avtalsslutande stat har en stadigvarande anordning som regel- m�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten, men endast s� stor del av den som �r h�nf�rlig till denna stadigvarande anordning, eller b) den fysiska personen vistas i den andra avtalsslutande staten under tidrymd eller tidrymder som sammanlagt �verstiger 183 dagar 515 participation held in that consor- tium by AB Aerotransport (ABA), the Swedish partner of Scan- dinavian Airlines System (SAS). (4) Gains from the alienation of any property other than those referred to in paragraphs (1), (2) and (3), shall be taxable only in the Contracting State of which the alienator is a resident. (5) Notwithstanding the provi- sions of paragraph (4), gains from the alienation of snares or other corporate rights derived by an individual who has been a resident of a Contracting State and who has become a resident of the other Contracting State, may be taxed in the first-mentioned State if the alienation of the shares or other corporate rights occur at any time during the ten years next following the date on which the individual has ceased to be a resident of the first-mentioned State. Article 14 Independent personal services (1) Income derived by an in- dividual who is a resident of a Contracting State in respect of professional services or other activities of an independent charac- ter shall be taxable only in that State. However, such income may be taxed in the other Contracting State if: (a) the individual has a fixed base regularly available to him in that other State for the purpose of performing his activities, but only so much thereof as is attributable to that fixed base, or (b) the individual is present in that other State for a period or periods exceeding in the aggregate 183 days within any period of 12 </div> <div id="page23-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> months, but only so much thereof as is attributable to services perfor- med in that State. (2) The term "professional ser- vices" includes especially indepen- dent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and account- ants. Article 15 Dependent personal services (1) Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remunera- tion 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 Contract- ing State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. (2) Notwithstanding the provisi- ons of paragraph (1), remuneration derived by a resident of a Con- tracting State in respect of an employment 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 aggregate 183 days within any period of 12 months; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. (3) Notwithstanding the preced- 516 under en tolvm�nadersperiod, men endast s� stor del av den som �r h�nf�rlig till ut�vandet av verk- samhet i denna stat. 2. Uttrycket "fritt yrke" in- begriper s�rskilt sj�lvst�ndig veten- skaplig, litter�r och konstn�rlig verksamhet, uppfostrings- och undervisningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�kare, advokat, ingenj�r, arkitekt, tandl�kare och revisor ut�var. Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 18 och 19 f�ranleder annat, beskattas l�n och annan liknande ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning endast i denna stat, s�vida inte arbetet utf�rs i den andra av- talsslutande staten. Om arbetet utf�rs i denna andra stat, f�r ers�tt- ning som uppb�rs f�r arbetet be- skattas d�r. 2. Utan hinder av best�mmel- serna i punkt 1 beskattas ers�tt- ning, som person med hemvist i en avtalsslutande stat uppb�r f�r ar- bete som utf�rs i den andra av- talsslutande staten, endast i den f�rstn�mnda staten, om a) mottagaren vistas i den andra staten under tidrymd eller tidrym- der som sammanlagt inte �verstiger 183 dagar under en tolvm�naders- period, och b) ers�ttningen betalas av ar- betsgivare som inte har hemvist i den andra staten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande anordning som arbetsgivaren har i den andra staten. 3. Utan hinder av f�reg�ende SFS 1994:281 </div> <div id="page24-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 ers�ttning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg som anv�nds i internationell trafik av ett f�retag med hemvist i en avtalsslutande stat, beskattas i denna stat. Om person med hem- vist i Sverige uppb�r inkomst av arbete, vilket utf�rs ombord p� ett luftfartyg som anv�nds i inter- nationell trafik av luftfartskonsor- tiet Scandinavian Airlines System (SAS), beskattas inkomsten endast i Sverige. Artikel 16 Styrelsearvode Styrelsearvode och annan liknan- de ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r i egenskap av medlem i styrelse eller liknande organ i bo- lag med hemvist i den andra av- talsslutande staten, f�r beskattas i denna andra stat. Artikel 17 Artister och idrottsm�n 1. Utan hinder av best�mmel- serna i artiklarna 14 och 15 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom sin personliga verksamhet i den andra avtalsslutande staten i egenskap av artist, s�som teater- eller filmsk�despelare, radio- eller televisionsartist eller musiker, eller av idrottsman, beskattas i denna andra stat. 2. I fall d� inkomst genom per- sonlig verksamhet, som artist eller idrottsman ut�var i denna egen- skap, inte tillfaller artisten eller idrottsmannen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmelserna i artik- 517 remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in interna- tional traffic by an enterprise of a Contracting State may be taxed in that State. Where a resident of Sweden derives remuneration in respect of an employment exer- cised aboard an aircraft operated in international traffic by the air transport consortium Scandinavian Airlines System (SAS), such remu- neration shall be taxable only in Sweden. Article 16 Directors' fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of direc- tors or of a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. Article 17 Entertainers and sportsmen (1) Notwithstanding the provisi- ons of Articles 14 and 15, income derived by a resident of a Con- tracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisi- ing provision of this Article, </div> <div id="page25-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> ons of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the enter- tainer or sportsman are exercised. (3) Notwithstanding the provisi- ons of paragraphs (1) and (2) income derived by an entertainer or sportsman from his personal activities as such shall be exempt from tax in the Contracting State in which these activities are exer- cised if the activities are exercised within the framework of a visit which is substantially supported by the other Contracting State, a political subdivision, a local autho- rity or a public institution thereof. Article 18 Pensions, annuities and similar payments (1) Subject to the provisions of paragraph (2) of Article 19, pen- sions and other similar remunera- tion, disbursements under the Social Security legislation and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned Con- tracting State. (2) The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth. Article 19 Government service (l)(a) Remuneration, other than a pension, paid by a Contracting 518 SFS 1994:281 larna 7, 14 och 15, beskattas i den avtalsslutande stat d�r artisten eller idrottsmannen ut�var verksam- heten. 3. Utan hinder av best�mmel- serna i punkterna 1 och 2 skall inkomst, som artist eller idrottsman i denna egenskap f�rv�rvar genom sin personliga verksamhet, undan- tas fr�n skatt i den avtalsslutande stat d�r verksamheten ut�vas om detta sker inom ramen f�r ett be- s�k som till v�sentlig del finan- sieras av den andra avtalsslutande staten, politisk underavdelning, lokal myndighet eller offentlig institution i denna andra stat. Artikel 18 Pension, livr�nta och liknande ers�ttning 1. Om inte best�mmelserna i artikel 19 punkt 2 f�ranleder annat f�r pension och annan liknande ers�ttning, utbetalning enligt soci- alf�rs�kringslagstiftningen och liv- r�nta, vilka h�rr�r fr�n en avtals- slutande stat och betalas till person med hemvist i den andra avtals- slutande staten, beskattas i den f�rstn�mnda avtalsslutande staten. 2. Med uttrycket "livr�nta" f�rst�s ett fastst�llt belopp, som utbetalas periodiskt p� fastst�llda tider under en persons livstid eller under angiven eller fastst�llbar tidsperiod och som utg�r p� grund av f�rpliktelse att verkst�lla dessa utbetalningar som ers�ttning f�r d�remot fullt svarande vederlag i penningar eller penningars v�rde. Artikel 19 Offentlig tj�nst 1. a) Ers�ttning (med undantag f�r pension), som betalas av en </div> <div id="page26-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 avtalsslutande stat, dess politiska underavdelning eller lokala myn- dighet till fysisk person p� grund av arbete som utf�rs i denna stats, dess politiska underavdelnings eller lokala myndighets tj�nst, beskattas endast i denna stat. b) S�dan ers�ttning beskattas emellertid endast i den andra av- talsslutande staten, om arbetet utf�rs i denna andra stat och per- sonen i fr�ga har hemvist i denna stat 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 fonder inr�ttade av, en avtalsslutande stat, dess politiska underavdelning eller lokala myn- dighet till fysisk person p� grund av arbete som utf�rts i denna stats, dess politiska underavdelnings eller lokala myndighets tj�nst, beskattas endast i denna stat. b) S�dan pension beskattas emel- lertid endast i den andra av- talsslutande staten om personen i fr�ga har hemvist och �r medbor- gare i denna stat. 3. Best�mmelserna i artiklarna 15, 16 och 18 till�mpas p� ers�tt- ning och pension som betalas p� gr^md av arbete som utf�rts i sam- band med r�relse som bedrivs av en avtalsslutande stat, dess poli- tiska underavdelning eller lokala myndighet. Artikel 20 Studerande 1. Studerande eller affarsprakti- kant, som har eller omedelbart f�re vistelsen i en avtalsslutande stat hade hemvist i den andra avtals- slutande staten och som vistas i 519 State or a political subdivision or a local authority thereof to an in- dividual in respect of services rendered to that State or sub- division 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 other State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the pur- pose of rendering the services. (2)(a) Any pension paid by, or out of funds created by, a Con- tracting State or a political sub- division or a local authority thereof to an individual in respect of ser- vices 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 Con- tracting State if the individual is a resident of, and a national of, that State. (3) The provisions of Articles 15, 16 and 18 shall apply to remu- neration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. Article 20 Students (1) Payments which a student or business apprentice who is or was immediately before visiting a Con- tracting State a resident of the other Contracting State and who is </div> <div id="page27-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> present in the first-mentioned State solely for the purpose of his educa- tion or training receives for the purpose of his maintenance, educa- tion or training shall not be taxed in that State, provided that such payments arise from sources out- side that State. (2) In respect of grants, scholar- ships and remuneration from em- ployment not covered by paragraph 1, a student or business apprentice described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to resi- dents of the State which he is visiting. (3) Paragraph 2 only applies if the student or apprentice stays for more than six months in the Con- tracting State he is visiting. Article 21 Other income (1) Items of income of a resident of a Contracting State, wherever arising, not dealt with in the fore- going Articles of this Convention shall be taxable only in that State. (2) The provisions of paragraph (1) shall not apply to income, other than income from immovable property as defined in paragraph (2) of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on busi- ness in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent per- sonal services from a fixed base situated therein, and the right or 520 den f�rstn�mnda staten uteslutande f�r sin undervisning eller utbild- ning, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppeh�lle, sin undervisning eller utbildning, under f�ruts�ttning att beloppen h�rr�r fr�n k�lla utanf�r denna stat. 2. S�vitt avser bidrag, stipendier och inkomst av anst�llning som inte omfattas av best�mmelserna i punkt 1, skall en student eller aff�rspraktikant som avses i n�mn- da punkt under det undervisningen eller utbildningen p�g�r vara ber�t- tigad till samma befrielse, l�ttnader och f�rm�ner vid beskattningen som g�ller f�r en person med hemvist i den avtalsslutande stat som han vistas i. 3. Punkt 2 �r endast till�mplig om studenten eller affarspraktikan- ten stannar i mer �n sex m�nader i den avtalsslutande stat i vilken han vistas f�r sin undervisning eller utbildning. Artikel 21 Annan inkomst 1. Inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg�ende artiklar av detta avtal beskattas endast i denna stat, oav- sett varifr�n inkomsten h�rr�r. 2. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med undantag f�r inkomst av fast egen- dom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en avtalsslutande stat och bedriver r�relse i den andra av- talsslutande staten fr�n 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 stadig- varande anordning, samt den r�t- tighet eller egendom i fr�ga om SFS 1994:281 </div> <div id="page28-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 vilken inkomsten betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respek- tive artikel 14. KAPITEL IV METODER F�R UNDANR�JANDE AV DUBBELBESKATTNING Artikel 22 Undanr�jande av dubbelbeskattning 1. Betr�ffande Gambia skall dubbelbeskattning undvikas p� f�ljande s�tt: a) Om person med hemvist i Gambia f�rv�rvar inkomst som enligt svensk lagstiftning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Sverige, skall Gambia - med beaktande av best�mmelserna i gambisk lagstift- ning betr�ffande beskattning av inkomst som f�rv�rvats utomlands - fr�n skatten p� inkomsten avr�k- na ett belopp motsvarande den svenska skatt som erlagts f�r in- komsten. b) Om en person med hemvist i Gambia f�rv�rvar inkomst, som enligt best�mmelserna i detta avtal, beskattas endast i Sverige, f�r Gambia vid fastst�llandet av skat- tesatsen f�r gambisk progressiv skatt beakta den inkomst som skall beskattas endast i Sverige. 2. Betr�ffande Sverige skall dubbelbeskattning undvikas p� f�ljande s�tt: a) Om person med hemvist i Sverige f�rv�rvar inkomst som enligt gambisk lagstiftning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Gambia, 521 property in respect of which the income is paid is effectively con- nected with such permanent es- tablishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. CHAPTER IV METHODS FOR ELIMINATION OF DOUBLE TAXATION Article 22 Elimination of double taxation (1) In the case of The Gambia, double taxation shall be avoided as follows: (a) Where a resident of The Gambia derives income which under the laws of Sweden and in accordance with the provisions of this Convention may be taxed in Sweden, The Gambia shall allow - subject to the Gambian laws con- cerning taxation of income earned abroad - as a deduction from the tax on such income, an amount equal to the Swedish tax paid in respect of such income. (b) Where a resident of The Gambia derives income which, in accordance with the provisions of this Convention, shall be taxable only in Sweden, The Gambia may, when determining the graduated rate of Gambian tax, take into account the income which shall be taxable only in Sweden. (2) In the case of Sweden, double taxation shall be avoided as follows: (a) Where a resident of Sweden derives income which under the laws of The Gambia and in accor- dance with the provisions of this Convention may be taxed in The </div> <div id="page29-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> Gambia, Sweden shall allow - subject to the provisions of the laws of Sweden concerning credit for foreign tax (as it may be amen- ded from time to time without changing the general principle hereof) - as a deduction from the tax on such income, an amount equal to the Gambian tax paid in respect of such income. (b) Where a resident of Sweden derives income which, in accor- dance with the provisions of this Convention, shall be taxable only in The Gambia, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in The Gambia. (c) Notwithstanding the provi- sions of sub-paragraph (a) of this paragraph, dividends paid by a company which is a resident of The Gambia to a company which is a resident of Sweden shall be exempt from Swedish tax accord- ing to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish com- panies by subsidiaries abroad. (d) For the purposes of sub- paragraph (a) of this paragraph the term "Gambian tax paid" shall be deemed to include the Gambian tax which would have been paid but for any time-limited exemption or reduction of tax granted under incentive provisions contained in Gambian laws designed to promote economic development to the ex- tent that such exemption or reduc- tion is granted for profits from industrial and manufactoring ac- tivities as well as agriculture (including cattle raising), forestry, fishing, tourism (including res- taurants and hotels), mining and quarrying, provided that the ac- tivities have been carried out in The Gambia. For the purposes of sub-paragraph (c) of this paragraph a tax of 15 per cent calculated on a Swedish tax base should be considered to have been paid for 522 SFS 1994:281 skall Sverige - med beaktande av best�mmelserna i svensk lagstift- ning betr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de framdeles kan f� genom att �ndras utan att den allm�nna prin- cip som anges h�r �ndras) - fr�n den svenska skatten p� inkomsten avr�kna ett belopp motsvarande den skatt som erlagts i Gambia f�r inkomsten. b) Om en person med hemvist i Sverige f�rv�rvar inkomst, som enligt best�mmelserna i detta avtal, beskattas endast i Gambia, f�r Sverige vid fastst�llandet av skat- tesatsen f�r svensk progressiv skatt beakta den inkomst som skall beskattas endast i Gambia. c) Utan hinder av best�mmel- serna i a) ovan skall utdelning fr�n bolag med hemvist i Gambia till bolag med hemvist i Sverige vara undantagen fr�n svensk skatt enligt best�mmelserna i svensk lag om skattebefrielse f�r utdelning som erh�lls av svenska bolag fr�n dot- terbolag utomlands. d) Vid till�mpningen av a) i denna punkt anses "den skatt som erlagts i Gambia" innefatta gam- bisk skatt som skulle ha erlagts om inte tidsbegr�nsad befrielse fr�n eller neds�ttning av skatt medgivits enligt best�mmelser om skat- tel�ttnader i gambisk lagstiftning avsedd att fr�mja ekonomisk ut- veckling s�vitt befrielsen eller neds�ttningen givits betr�ffande vinst fr�n industriell eller tillverk- ningsverksamhet eller fr�n jord- bruk (inkluderande boskaps- uppf�dning), skogsbruk, fiske, turism (inkluderande restaurang- och hotellverksamhet), gruvdrift och stenbrytning, allt under f�rut- s�ttning att verksamheten bedrivits i Gambia. Vid till�mpningen av c) i denna punkt, skall en skatt om 15 procent p� ett underlag ber�knat efter svenska regler anses ha er- lagts betr�ffande s�dana aktiviteter </div> <div id="page30-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 under de villkor som anges i f�re- g�ende mening. e) Best�mmelserna i d) i denna punkt g�ller endast under de fem f�rsta �ren under vilket detta avtal till�mpas. De beh�riga myndig- heterna kan genom �msesidig �ver- enskommelse f�rl�nga denna tids- period. KAPITEL V S�RSKILDA BEST�MMELSER Artikel 23 Begr�nsningar av f�rm�ner I fall d� person uppb�r inkomst, annan �n i artikel 10 behandlad utdelning, fr�n k�lla i annan stat �n Gambia och s�dan inkomst �r undantagen fr�n beskattning i Gambia enligt gambisk lagstiftning och ocks� undantagen fr�n be- skattning i Sverige enligt detta avtal, f�r Sverige �nd� beskatta s�dan inkomst enligt sin interna lagstiftning utan hinder av detta avtal. Artikel 24 F�rbud mot diskriminering 1. Medborgare i en avtalsslutan- de stat skall inte i den andra av- talsslutande staten bli f�rem�l f�r beskattning eller d�rmed samman- h�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed samman- h�ngande krav som medborgare i denna andra stat under samma f�rh�llanden �r eller kan bli under- kastad. Utan hinder av best�mmel- serna i artikel 1 till�mpas denna best�mmelse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. 523 such activities under those condi- tions mentioned in the previous sentence. (e) The provisions of paragraph (d) should apply only for the first five years during which this Con- vention is effective. This period may be extended by a mutual agreement between the competent authorities. CHAPTER V SPECIAL PROVISIONS Article 23 Limitation of benefits Where any person derives in- come other than dividends men- tioned in Article 10 from a source situated outside The Gambia and such income is exempt from tax under the laws of The Gambia and also exempt from tax in Sweden under this Convention, Sweden may tax such income under its own laws notwithstanding the provisions of this Convention. Article 24 Non-discrimination (1) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement con- nected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisi- ons of Article 1, also apply to persons who are not residents of one or both of the Contracting States. </div> <div id="page31-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> (2) The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. (3) Except where the provisions of paragraph (1) of Article 9, paragraph (8) of Article 11, or paragraph (6) of Article 12, apply, interest, royalties and other dis- bursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determi- ning the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same con- ditions as if they had been contrac- ted to a resident of the first-men- tioned State. (4) Enterprises of a Contracting State, the capital of which is wholly or partly owned or control- led, directly or indirectly, by one or more residents of the other Con- tracting State, shall not be subject in the first-mentioned State to any taxation or any requirement con- nected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subject. (5) Nothing contained in this Article shall be construed as oblig- ing either Contracting State to grant to individuals not resident in that State any of the personal allowances, reliefs and reductions for tax purposes which are granted 524 SFS 1994:281 2. Beskattningen av fast drift- st�lle, som f�retag i en avtals- slutande stat har i den andra av- talsslutande staten, skall i denna andra stat inte vara mindre f�rdel- aktig �n beskattningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. 3. Utom i de fall d� be- st�mmelserna i artikel 9 punkt 1, artikel 11 punkt 8 eller artikel 12 punkt 6 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtals- slutande staten avdragsgilla vid best�mmandet av den beskattnings- bara inkomsten f�r s�dant f�retag p� samma villkor som betalning till person med hemvist i den f�rst- n�mnda staten. P� samma s�tt �r skuld som f�retag i en avtalsslutan- de stat har till person med hemvist i den andra avtalsslutande staten avdragsgill vid best�mmandet av s�dant f�retags beskattningsbara f�rm�genhet p� samma villkor som skuld till person med hemvist i den f�rstn�mnda staten. 4. F�retag i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kontrolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra av- talsslutande staten, skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sam- manh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed samman- h�ngande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli underkastat. 5. Ingenting i denna artikel anses medf�ra skyldighet f�r en avtals- slutande stat att medge fysisk person som saknar hemvist i denna stat s�dant personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�ttning som medges </div> <div id="page32-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 fysisk person som har s�dan hem- vist. 6. Utan hinder av best�mmel- serna i artikel 2 till�mpas best�m- melserna i f�revarande artikel p� skatter av varje slag och beskaffen- het. Artikel 25 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutande stat eller b�da av- talsslutande staterna vidtagit �tg�r- der som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot best�mmelserna i detta avtal, kan han, utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordning, fram- l�gga saken f�r den beh�riga myn- digheten i den avtalsslutande stat d�r han har hemvist eller, om fr�ga �r om till�mpning av artikel 24 punkt 1, i den avtalsslutande stat d�r han �r medborgare. Saken skall framl�ggas inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot best�mmelserna i av- talet. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en till- fredsst�llande l�sning, skall myn- digheten s�ka l�sa fr�gan genom �msesidig �verenskommelse med den beh�riga myndigheten i den andra avtalsslutande staten i syfte att undvika beskattning som strider mot avtalet. �verenskommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i de avtalsslutande staternas interna lagstiftning. 3. De beh�riga myndigheterna i 525 to individuals so resident. (6) The provisions of this Article shall, notwithstanding the provi- sions of Article 2, apply to taxes of every kind and description. Article 25 Mutual agreement procedure (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespec- tive of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph (1) of Article 24, to that of the Contrac- ting State of which he is a natio- nal. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the com- petent authority of the other Con- tracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of </div> <div id="page33-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> the Contracting States shall en- deavour to resolve by mutual agreement any difficulties or doubts arising as to the interpreta- tion or application of the Conven- tion. They may also consult to- gether for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States may com- municate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. Article 26 Exchange of information (1) The competent authorities of the Contracting States shall ex- change such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contract- ing States concerning taxes covered by the Convention, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information ob- tained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administra- tive bodies) involved in the assess- ment or collection of, the enforce- ment or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the informa- tion only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. (2) In no case shall the provisi- ons of paragraph (1) be construed 526 SFS 1994:281 de avtalsslutande staterna skall genom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvi- velsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbe- skattning i fall som inte omfattas av avtalet. 4. De beh�riga myndigheterna i de avtalsslutande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse i de fall som angivits i f�reg�ende punkter. Artikel 26 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtalsslutande staterna skall utbyta s�dana upplysningar som �r n�dv�ndiga f�r att till�mpa be- st�mmelserna i detta avtal eller i de avtalsslutande staternas interna lagstiftning i fr�ga om skatter som omfattas av avtalet i den m�n be- skattningen enligt denna lagstift- ning inte strider mot avtalet. Ut- bytet av upplysningar begr�nsas inte av artikel 1. Upplysningar som en avtalsslutande stat mottagit skall behandlas s�som hemliga p� sam- ma s�tt som upplysningar som erh�llits enligt den interna lagstift- ningen i denna stat och f�r yppas endast f�r personer eller myndig- heter (d�ri inbegripna domstolar och administrativa myndigheter) som fastst�ller, uppb�r eller in- driver 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 upplysningarna en- dast f�r s�dana �ndam�l. De f�r yppa upplysningarna vid offentliga r�tteg�ngar eller i domstolsavg�- randen. 2. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r </div> <div id="page34-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:281 en avtalsslutande stat att a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och admi- nistrativ praxis i denna avtalsslu- tande stat eller i den andra avtals- slutande staten, b) l�mna upplysningar som inte �r tillg�ngliga enligt lagstiftning eller sedvanlig administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, c) l�mna upplysningar som skulle r�ja aff�rshemlighet, industri-, handels- eller yrkeshemlighet eller i n�ringsverksamhet nyttjat f�rfa- ringss�tt eller upplysningar, vilkas �verl�mnande skulle strida mot allm�nna h�nsyn (ordre public). Artikel 27 Diplomatiska f�retr�dare och konsul�ra tj�nstem�n Best�mmelserna i detta avtal ber�r inte de privilegier vid be- skattningen som enligt folkr�ttens allm�nna regler eller best�mmelser i s�rskilda �verenskommelser till- kommer diplomatiska f�retr�dare eller konsul�ra tj�nstem�n. KAPITEL VI SLUTBEST�MMELSER Artikel 28 Ikrafttr�dande 1. Detta avtal skall ratificeras och ratifikationshandlingarna skall utv�xlas i London snarast m�jligt. 2. Avtalet tr�der i kraft med utv�xlingen av ratifikationshand- lingarna och dess best�mmelser till�mpas: a) I Gambia, betr�ffande in- 527 so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the ad- ministration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or profes- sional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). Article 27 Diplomatic agents and consular officers Nothing in this Convention shall affect the fiscal privileges of diplo- matic agents or consular officers under the general rules of interna- tional law or under the provisions of special agreements. CHAPTER VI FINAL PROVISIONS Article 28 Entry into force (1) This Convention shall be ratified and the instruments of ratification shall be exchanged at London as soon as possible. (2) The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect: (a) In The Gambia, in respect of </div> <div id="page35-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> income tax and capital gains tax for any year of assessment beginn- ing on or after the first day of January in the calendar year next following that in which the Con- vention enters into force and sub- sequent years. (b) In Sweden, in respect of income tax, on income derived on or after the first day of January of the year next following that of the entry into force of the Convention. Article 29 Termination This Convention shall remain in force until terminated by a Con- tracting State. Either Contracting State may terminate the Conven- tion, through diplomatic channels, by giving written notice of ter- mination at least six months before the end of any calendar year after the expiration of a period of five years from the date of its entry into force. In such case, the Con- vention shall cease to have effect: (a) In The Gambia, in respect of income tax and capital gains tax for any year of assessment beginn- ing on or after the first day of January in the calendar year next following that in which the notice of termination is given. (b) In Sweden, in respect of income tax, on income derived on or after the first day of January of the year next following that in which the notice of termination is given. In witness whereof the undersigned being duly authorized thereto have signed this Convention. 528 SFS 1994:281 komstskatt och realisationsvinst- skatt, p� taxerings�r som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter det d� avtalet tr�der i kraft eller senare samt p� f�ljande �r. b) I Sverige, betr�ffande in- komstskatt, p� inkomst som f�rv�r- vas den 1 januari det �r som f�ljer n�rmast efter det d� avtalet tr�der i kraft eller senare. Artikel 29 Upph�rande Detta avtal f�rblir i kraft till dess att det upps�gs av en avtalsslutande stat. Vardera avtalsslutande staten kan p� diplomatisk v�g, skriftligen upps�ga avtalet genom underr�ttel- se h�rom minst sex m�nader f�re utg�ngen av n�got kalender�r som f�ljer efter en tidrymd av fem �r fr�n den dag d� avtalet tr�tt i kraft. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla: a) I Gambia, betr�ffande in- komstskatt och realisationsvinst- skatt, p� taxerings�r som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter det d� upps�g- ningen skedde eller senare. b) I Sverige, betr�ffande in- komstskatt, p� inkomst som f�rv�r- vas den 1 januari det �r som f�ljer n�rmast efter det d� upps�gningen skedde eller senare. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen bemyndigade, undertecknat detta avtal. </div> <div id="page36-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> Som skedde i London den 8 de- cember 1993, i tv� exemplar p� engelska spr�ket. F�r Konungariket Sverige Lennart Eckerberg F�r Republiken Gambia Mohammadou N. Bobb SFS 1994:281 529 Done at London, this eighth day of December 1993, in duplicate in the English language. For the Kingdom of Sweden Lennart Eckerberg For the Republic of The Gambia Mohammadou N. Bobb </div> <div id="page37-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> PROTOCOL At the moment of signing the Convention between the Republic of The Gambia and the Kingdom of Sweden for the Avoidance of Double Taxation and the Preven- tion of Fiscal Evasion with respect to Taxes on Income, the under- signed have agreed that the follow- ing provisions shall form an in- tegral part of the Convention. If in the future The Gambia will introduce Offshore-legislation, the competent authorities shall by mutual agreement decide how the Convention shall apply to enter- prises enjoying privileges accord- ing to that legislation. In witness whereof the undersigned being duly authorized thereto have signed this Protocol. Done at London, this eighth day of December 1993, in duplicate in the English language. For the Kingdom of Sweden Lennart Eckerberg For the Republic of The Gambia Mohammadou N. Bobb 530 SFS 1994:281 PROTOKOLL Vid undertecknandet av avtalet mellan Konungariket Sverige och Republiken Gambia f�r att undvika dubbelbeskattning och f�rhindra skatteflykt betr�ffande skatter p� inkomst har undertecknade kom- mit �verens om att f�ljande be- st�mmelser skall utg�ra en in- tegrerande del av avtalet. Om Gambia i framtiden kommer att inf�ra "offehore"-lagstiftning, skall de beh�riga myndigheterna genom �msesidig �verenskommelse best�mma hur avtalet skall till�m- pas i f�rh�llande till f�retag som �tnjuter f�rm�ner enligt den lag- stiftningen. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen bemyndigade, undertecknat detta protokoll. Som skedde i London den 8 de- cember 1993, i tv� exemplar p� engelska spr�ket. F�r Konungariket Sverige Lennart Eckerberg F�r Republiken Gambia Mohammadou N. Bobb </div> </div>

SFS 1994:281

Utkom fr�n trycket
den 10 maj 1994

Lag
om dubbelbeskattningsavtal mellan Sverige och Gambia;

utf�rdad den 28 april 1994.

Enligt riksdagens beslut1 f�reskrivs f�ljande.

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

skatteflykt betr�ffande skatter p� inkomst som Sverige och Gambia under-
tecknade den 8 december 1993 skall, tillsammans med det protokoll som
�r fogat till avtalet och som utg�r en del av detta, g�lla som lag h�r i landet.

Avtalets inneh�ll framg�r av bilaga till denna lag.

2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dessa
medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle
f�religga.

3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt
best�mmelserna i avtalet beskattas endast i Gambia, skall s�dan inkomst
inte tas med vid taxeringen i Sverige.

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

P� regeringens v�gnar

CARL BILDT

BO LUNDGREN
(Finansdepartementet)

Prop. 1993/94:154, bet. 1993/94: SkU37, rskr. 1993/94:240.

494

SFS 1994:281

Bilaga

(�vers�ttning)

AVTAL MELLAN

KONUNGARIKET SVERIGE

OCH REPUBLIKEN GAMBIA
F�R UNDVIKANDE
AV DUBBELBESKATTNING
OCH F�RHINDRANDE AV
SKATTEFLYKT BETR�FFANDE

SKATTER P� INKOMST

Konungariket Sverige och Repu-

bliken Gambia, som �nskar ing�
ett avtal f�r undvikande av dubbel-
beskattning och f�rhindrande av

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

KAPITEL I

AVTALETS
TILL�MPNINGSOMR�DE

Artikel 1

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer

som har hemvist i en avtalsslutande
stat eller i b�da avtalsslutande sta-
terna.

Artikel 2

Skatter som omfattas av avtalet

1. De skatter p� vilka detta avtal

till�mpas �r

a) i Gambia:

1) inkomstskatten (bolag och

fysiska personer), och

2) realisationsvinstskatten

(i det f�ljande ben�mnda

"gambisk skatt");

b) i Sverige:

1) den statliga inkomstskatten,

sj�mansskatten och kupongskat-
ten d�ri inbegripna,

495

CONVENTION BETWEEN THE
KINGDOM OF SWEDEN AND
THE REPUBLIC OF THE
GAMBIA FOR THE

AVOIDANCE OF DOUBLE
TAXATION AND THE
PREVENTION OF FISCAL
EVASION WITH RESPECT TO
TAXES ON INCOME

The Kingdom of Sweden and the

Republic of The Gambia, desiring
to conclude a Convention for the

Avoidance of Double Taxation and
the Prevention of Fiscal Evasion
with respect to Taxes on Income,
have agreed as follows:

CHAPTER I

SCOPE OF THE
CONVENTION

Article 1

Personal scope

This Convention shall apply to

persons who are residents of one
or both of the Contracting States.

Article 2

Taxes covered

(1) The taxes to which this Con-

vention shall apply are:

(a) In The Gambia:

(i) income tax (company and

personal); and

(ii) capital gains tax;

(hereinafter referred to as

"Gambian tax");

(b) in Sweden:

(i) the National income tax

(den statliga inkomstskatten),
including the sailors' tax (sjo-
mansskatten) and the coupon tax

(kupongskatten);

(ii) the special income tax for

non-residents (sarskild inkomst-
skatt for utomlands bosatta);

(iii) the special income tax for

non-resident artistes and athletes
(den sarskilda inkomstskatten for
utomlands bosatta artister m.fl.);

(iv) the real estate tax (den

statliga fastighetsskatten); and

(v) the municipal income tax

(denkommunala inkomstskatten);
(hereinafter referred to as

"Swedish tax").

(2) The Convention shall apply

also to any identical or substanti-
ally similar taxes which are im-
posed after the date of signature of
the Convention in addition to, or in
place of, the taxes referred to in
paragraph (1). The competent
authorities of the Contracting

States shall notify each other of
any substantial changes which have
been made in their respective
taxation laws.

CHAPTER II

DEFINITIONS

Article 3

General definitions

(1) For the purposes of this

Convention, unless the context
otherwise requires:

(a) the term "The Gambia"

means the Republic of The Gambia
and, when used in a geographical
sense, includes the national
territory, the territorial sea of The
Gambia as well as other maritime
areas over which The Gambia in
accordance with international law
exercises sovereign rights or juris-
diction;

(b) the term "Sweden" means the

Kingdom of Sweden and, when
used in a geographical sense, in-
cludes the national territory, the

496

SFS 1994:281

2) den s�rskilda inkomstskatten

f�r utomlands bosatta,

3) den s�rskilda inkomstskatten

f�r utomlands bosatta artister
m.fl.,

4) fastighetsskatten, och

5) den kommunala inkomstskat-

ten;

(i det f�ljande ben�mnda "svensk

skatt").

2. Avtalet till�mpas �ven p�

skatter av samma eller i huvudsak
likartat slag, som efter underteck-
nandet av detta avtal p�f�rs vid
sidan av eller i st�llet f�r de skat-
ter som anges i punkt 1. De beh�-
riga myndigheterna i de avtals-
slutande staterna skall meddela
varandra de v�sentliga �ndringar
som vidtagits i respektive skatte-
lagstiftning.

KAPITEL II

DEFINITIONER

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ran-

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

a) "Gambia" �syftar Republiken

Gambia och innefattar, n�r uttryck-
et anv�nds i geografisk betydelse,
Gambias territorium, Gambias
territorialvatten och andra havs-
omr�den �ver vilka Gambia, i
�verensst�mmelse med folkr�ttens
regler, ut�var suver�na r�ttigheter
eller jurisdiktion;

b) "Sverige" �syftar Konunga-

riket Sverige och innefattar, n�r
uttrycket anv�nds i geografisk be-
tydelse, Sveriges territorium, Sve-

SFS 1994:281

riges territorialvatten och andra
havsomr�den �ver vilka Sverige, i
�verensst�mmelse med folkr�ttens
regler, ut�var suver�na r�ttigheter
eller jurisdiktion;

c) "en avtalsslutande stat" och

"den andra avtalsslutande staten"

�syftar Gambia eller Sverige,
beroende p� sammanhanget;

d) "person" inbegriper fysisk

person, bolag och annan sam-
manslutning;

e) "bolag" �syftar juridisk person

eller annan som vid beskattningen
behandlas s�som juridisk person;

f) "f�retag i en avtalsslutande

stat" och "f�retag i den andra
avtalsslutande staten" �syftar f�re-
tag som bedrivs av person med
hemvist i en avtalsslutande stat
respektive f�retag som bedrivs av
person med hemvist i den andra
avtalsslutande staten;

g) "internationell trafik" �syftar

transport med skepp eller luftfartyg
som anv�nds av f�retag i en av-
talsslutande stat, utom d� skeppet
eller luftfartyget anv�nds ute-
slutande mellan platser i den andra
avtalsslutande staten;

h) "medborgare" �syftar:

1) en fysisk person som �r

medborgare i en avtalsslutande
stat,

2) juridisk person, han-

delsbolag och annan sam-
manslutning som bildats enligt

. den lagstiftning som g�ller i en

avtalsslutande stat;
i) "beh�rig myndighet" �syftar:

1) i Gambia, "the Minister of

Finance and Economic Affairs,
hans befullm�ktigade ombud
eller den myndighet �t vilken
uppdras att vara beh�rig myn-
dighet vid till�mpningen av detta
avtal;

2) i Sverige, finansministern,

hans befullm�ktigade ombud
eller den myndighet �t vilken
uppdras att vara beh�rig myn-
dighet vid till�mpningen av detta

avtal.

497

territorial sea of Sweden as well as
other maritime areas over which
Sweden in accordance with inter-
national law exercises sovereign
rights or jurisdiction;

State" and "the other Contracting
State" mean The Gambia or
Sweden, as the context requires;

(d) the term "person" includes an

individual, a company and any
other body of persons;

(e) the term "company" means

any body corporate or any entity
which is treated as a body cor-
porate for tax purposes;

(f) the terms "enterprise of a

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

carried on by a resident of the
other Contracting State;

(g) the term "international

traffic" means any transport by a
ship or aircraft operated by an
enterprise of a Contracting State,
except when the ship or aircraft is
operated solely between places in
the other Contracting State;

(h) the term "national" means:

(i) any individual possessing

the nationality of a Contracting

State;

(ii) any legal person, partner-

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

(i) the term "competent authori-

ty" means:

(i) in The Gambia, the

Minister of Finance and Econo-
mic Affairs, his authorized re-

presentative or the authority
which is designated as a com-
petent authority for the purposes
of this Convention;

(ii) in Sweden, the Minister of

Finance, his authorized represen-
tative or the authority which is
designated as a competent autho-
rity for the purposes of this
Convention.

498

SFS 1994:281

2. D� en avtalsslutande stat

till�mpar avtalet anses, s�vida inte
sammanhanget f�ranleder annat,
varje uttryck som inte definierats i

avtalet ha den betydelse som ut-
trycket har enligt den statens lag-
stiftning i fr�ga om s�dana skatter

p� vilka avtalet till�mpas.

Artikel 4

Hemvist

1. Vid till�mpningen av detta

avtal �syftar uttrycket "person med
hemvist i en avtalsslutande stat"
person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p�
grund av domicil, bos�ttning, plats
f�r f�retagsledning eller annan
liknande omst�ndighet.

Uttrycket inbegriper emellertid

inte person som �r skattskyldig i
denna stat endast f�r inkomst fr�n
k�lla i denna stat. Dock skall,
s�vitt avser Gambia, uttrycket

"person med hemvist i en av-

talsslutande stat" inbegripa varje
person som anses bosatt i Gambia
enligt gambisk lagstiftning.

Betr�ffande handelsbolag och

d�dsbon, inbegriper det angivna
uttrycket s�dan person endast i den
m�n dess inkomst �r skattepliktig i
denna stat p� samma s�tt som
inkomst som f�rv�rvas av person
med hemvist d�r, antingen hos
handelsbolaget eller d�dsboet eller
hos dess del�gare.

2. D� p� grund av be-

st�mmelserna i punkt 1 fysisk

person har hemvist i b�da av-
talsslutande 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�r-
fogande. Om han har en s�dan
bostad i b�da staterna, anses han
ha hemvist i den stat med vilken
hans personliga och ekonomiska
f�rbindelser �r starkast (centrum
f�r levnadsintressena);

(2) As regards the application of

the Convention by a Contracting

State, any term not defined therein
shall, unless the context otherwise
requires, have the meaning which
it has under the law of that State
concerning the taxes to which the
Convention applies.

Article 4

Resident

(1) For the purposes of this

Convention, the term "resident of
a Contracting State" means any
person who, under the laws of that
State, is liable to tax therein by
reason of his domicile, residence,
place of management or any other
criterion of a similar nature.

This term does not include any

person who is liable to tax in that
State in respect only of income
from sources in that State, how-
ever, this term does also include
any person resident in The Gambia
according to the laws of The Gam-
bia.

In the case of a partnership or

estate the term "resident of a Con-
tracting State" applies only to the
extent that the income derived by
such partnership or estate is subject
to tax in that State as the income
of a resident, either in its hands or

in the hands of its partners.

(2) Where by reason of the pro-

visions of paragraph (1) an in-
dividual is a resident of both Con-
tracting States, then his status shall
be determined as follows:

(a) he shall be deemed to be a

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

shall be deemed to be a resident of
the State with which his personal
and economic relations are closer

(centre of vital interests);

(b) if the State in which he has

his centre of vital interests cannot
be determined, or if he has not a
permanent home available to him

in either State, he shall be deemed
to be a resident of the State in
which he has an habitual abode;

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

(d) if he is a national of both

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

(3) Where by reason of the pro-

visions of paragraph (1) a person
other than an individual is a resi-
dent of both Contracting States,
then it shall be deemed to be a

resident of the State in which its
place of effective management is
situated.

Article 5

Permanent establishment

(1) For the purposes of this

Convention, the term "permanent
establishment" means a fixed place
of business through which the
business of an enterprise is wholly

or partly carried on.

(2) The term "permanent

establishment" includes especially:

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

quarry or any other place of ex-
traction of natural resources.

(3) The term "permanent

499

SFS 1994:281

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 stadig-
varande vistas;

c) om han stadigvarande vistas i

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

d) om han �r medborgare i b�da

staterna eller om han inte �r med-

borgare i n�gon av dem, avg�r de
beh�riga myndigheterna i de av-
talsslutande staterna fr�gan genom
�msesidig �verenskommelse.

3. D� p� grund av best�mmel-

serna i punkt 1 annan person �n
fysisk person har hemvist i b�da
avtalsslutande staterna, anses per-
sonen i fr�ga ha hemvist i den stat
d�r den har sin verkliga ledning.

Artikel 5

Fast driftst�lle

1. Vid till�mpningen av detta

avtal �syftar uttrycket "fast drift-
st�lle" en stadigvarande plats f�r
aff�rsverksamhet, fr�n vilken ett
f�retags verksamhet helt eller
delvis bedrivs.

2. Uttrycket "fast driftst�lle"

innefattar s�rskilt:

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

stenbrott eller annan plats f�r
utvinning av naturtillg�ngar.

3. Uttrycket "fast driftst�lle"

SFS 1994:281

omfattar �ven plats f�r bygg-
nads-, anl�ggnings-, monterings-
och installationsverksamhet eller
d�rmed sammanh�ngande �ver-
vakande verksamhet, men endast
om verksamheten p�g�r under en
tidrymd som �verstiger sex m�na-
der.

4. Utan hinder av f�reg�ende

best�mmelser i denna artikel anses
uttrycket "fast driftst�lle" inte
innefatta:

a) anv�ndningen av anordningar

uteslutande f�r lagring eller ut-
st�llning av f�retaget tillh�riga
varor,

b) innehavet av ett f�retaget

tillh�rigt varulager uteslutande f�r
lagring eller utst�llning,

c) innehavet av ett f�retaget

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

d) innehavet av stadigvarande

plats f�r aff�rsverksamhet ute-

slutande f�r ink�p av varor eller
inh�mtande av upplysningar f�r
f�retaget,

e) innehavet av stadigvarande

plats f�r aff�rsverksamhet ute-

slutande f�r att f�r f�retaget be-
driva annan verksamhet av f�rbere-
dande eller bitr�dande art,

f) innehavet av stadigvarande

plats f�r aff�rsverksamhet ute-

slutande f�r att kombinera verk-
samheter som anges i punkterna a)-

e), under f�ruts�ttning att hela den
verksamhet som bedrivs fr�n den
stadigvarande platsen f�r aff�rs-
verksamhet p� grund av denna
kombination �r av f�rberedande
eller bitr�dande art.

5. Om en person (som inte �r

s�dan oberoende representant p�
vilken punkt 6 till�mpas) �r verk-
sam i en avtalsslutande stat f�r ett
f�retag i den andra avtalsslutande
staten, anses detta f�retag - utan

hinder av best�mmelserna i punk-
terna 1 och 2 - ha fast driftst�lle i

500

establishment" likewise encompas-
ses a building site, a construction,
assembly or installation project or
supervisory activities in connection
therewith, but only where such
site, project or activities continue
for a period of more than six
months.

(4) Notwithstanding the preced-

ing provisions of this Article, the

term "permanent establishment"
shall be deemed not to include:

(a) the use of facilities solely for

the purpose of storage or display
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 pur-
pose of storage or display;

goods or merchandise belonging to
the enterprise solely for the pur-

pose of processing by another
enterprise;

(d) the maintenance of a fixed

place of business solely for the
purpose of purchasing goods or
merchandise or of collecting infor-
mation, for the enterprise;

(e) the maintenance of a fixed

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

(f) the maintenance of a fixed

place of business solely for any
combination of activities mentioned

in sub-paragraphs (a) to (e), pro-
vided that the overall activity of
the fixed place of business result-
ing from this combination is of a
preparatory or auxiliary character.

(5) Notwithstanding the provi-

sions of paragraphs (1) and (2),
where a person - other than an
agent of an independent status to
whom paragraph (6) applies - is
acting in a Contracting State on

behalf of an enterprise of the other
Contracting State, that enterprise

shall be deemed to have a per-
manent establishment in the
first-mentioned Contracting State in
respect of any activities which that
person undertakes for the enter-
prise, if such a person has and
habitually exercises in that State an
authority to conclude contracts in
the name of 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 para-
graph.

(6) An enterprise of a Contract-

ing State shall not be deemed to
have a permanent establishment in
the other Contracting State merely
because it carries on business in
that other State through a broker,
general commission agent or any
other agent of an independent
status, provided that such persons
are acting in the ordinary course of

their business. However, when the
activities of such an agent are
devoted wholly or almost wholly
on behalf of that enterprise, he will
not be considered an agent of an
independent status within the mea-
ning of this paragraph, if it shows
that the transactions between the

agent and the enterprise were not
arm's length transactions. In such
case the provisions of paragraph 5

of this Article shall apply.

(7) The fact that a company

which is a resident of a Contract-
ing State controls or is controlled
by a company which is a resident
of the other Contracting State, or
which carries on business in that
other State (whether through a

permanent establishment or other-
wise) shall not of itself constitute
either company a permanent
establishment of the other.

den f�rstn�mnda avtalsslutande
staten betr�ffande varje verksamhet
som denna person bedriver f�r
f�retaget om han har och i denna
stat regelm�ssigt anv�nder fullmakt
att sluta avtal i f�retagets namn
s�vida inte verksamheten �r be-
gr�nsad till s�dan som anges i
punkt 4 och som - om den bedrevs
fr�n en stadigvarande plats f�r
aff�rsverksamhet - inte skulle g�ra
denna stadigvarande plats f�r af-

f�rsverksamhet till fast driftst�lle
enligt best�mmelserna i n�mnda
punkt.

6. F�retag i en avtalsslutande

stat anses inte ha fast driftst�lle i
den andra avtalsslutande staten
endast p� den grund att f�retaget
bedriver aff�rsverksamhet i denna
stat genom f�rmedling av m�klare,
kommission�r eller annan oberoen-
de representant, under f�ruts�ttning
att s�dan person d�rvid bedriver
sin sedvanliga aff�rsverksamhet.
N�r s�dan representant bedriver sin
verksamhet uteslutande eller n�stan
uteslutande f�r f�retaget i fr�ga,
anses han emellertid inte s�som
s�dan oberoende representant som
avses i denna punkt i det fall det
visas att de villkor som avtalats
mellan representanten och f�retaget

inte �r s�dana som skulle ha av-

talats mellan oberoende parter. I
s�dant fall till�mpas best�mmel-

serna i punkt 5 i denna artikel.

7. Den omst�ndigheten att ett

bolag med hemvist i en av-
talsslutande stat kontrollerar eller
kontrolleras av ett bolag med hem-
vist i den andra avtalsslutande

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

501

SFS 1994:281

KAPITEL III

BESKATTNING AV INKOMST

Artikel 6

Inkomst av fast egendom

1. Inkomst, som person med

hemvist i en avtalsslutande stat

f�rv�rvar av fast egendom (inbe-
gripet inkomst av lantbruk eller
skogsbruk) bel�gen i den andra
avtalsslutande staten, f�r beskattas
i denna andra stat.

2. Uttrycket "fast egendom" har

den betydelse som uttrycket har
enligt lagstiftningen i den avtals-
slutande stat d�r egendomen �r
bel�gen. Uttrycket inbegriper dock

alltid tillbeh�r till fast egendom,
levande och d�da inventarier i
lantbruk och skogsbruk, r�ttigheter
p� vilka best�mmelserna i privat-
r�tten om fast egendom till�mpas,
byggnader, nyttjander�tt till fast
egendom samt r�tt till f�r�nderliga
eller fasta ers�ttningar f�r nyttjan-
det av eller r�tten att nyttja mine-
ralf�rekomst, k�lla eller annan
naturtillg�ng. Skepp, b�tar och
luftfartyg anses inte vara fast egen-
dom.

3. Best�mmelserna i punkt 1

till�mpas p� inkomst som f�rv�rvas
genom omedelbart brukande, ge-
nom uthyrning eller annan anv�nd-
ning av fast egendom.

4. Best�mmelserna i punkterna 1

och 3 till�mpas �ven p� inkomst av

fast egendom som tillh�r f�retag
och p� inkomst av fast egendom
som anv�nds vid sj�lvst�ndig yr-
kesut�vning.

502

CHAPTER III

TAXATION OF INCOME

Article 6

Income from immovable property

(1) Income derived by a resident

of a Contracting State from im-
movable property (including in-
come from agriculture or forestry)
situated in the other Contracting

State may be taxed in that other
State.

(2) The term "immovable pro-

perty" shall have the meaning
which it has under the law of the
Contracting State in which the
property in question is situated.

The term shall in any case include
property accessory to immovable
property, livestock and equipment
used in agriculture and forestry,
rights to which the provisions of
general law respecting landed
property apply, buildings, usufruct
of immovable property and rights
to variable or fixed payments as
consideration for the working of,
or the right to work, mineral depo-

sits, sources and other natural
resources; ships, boats and aircraft
shall not be regarded as immovable
property.

(3) The provisions of paragraph

(1) shall apply to income derived
from the direct use, letting, or use
in any other form of immovable
property.

(4) The provisions of paragraphs

(1) and (3) shall also apply to the
income from immovable property
of an enterprise and to income
from immovable property used for
the performance of independent
personal services.

Article 7

Business profits

(1) The profits of an enterprise

of a Contracting State shall be
taxable only in that State unless the
enterprise carries on business in
the other Contracting State through
a permanent establishment situated
therein. If the enterprise carries on
business as aforesaid, the profits of
the enterprise may be taxed in the
other State but only so much of
them as is attributable to that per-
manent establishment.

(2) Subject to the provisions of

paragraph (3), where an enterprise
of a Contracting State carries on
business in the other Contracting

State through a permanent
establishment situated therein,
there shall in each Contracting
State be attributed to that perma-
nent establishment the profits
which it might be expected to
make if it were a distinct and

separate enterprise engaged in the
same or similar activities under the
same or similar conditions and
dealing wholly independently with
the enterprise of which it is a

permanent establishment.

(3) In the determination of the

profits of a permanent establish-

ment, there shall be allowed as
deductions expenses which are

incurred for the purposes of the
business of the permanent
establishment, including executive
and general administrative expen-

ses so incurred, whether in the
State in which the permanent

establishment is situated or
elsewhere. However, no such
deduction shall be allowed in re-
spect of amounts, if any, paid
(otherwise than towards reimburse-
ment of actual expenses) by the
permanent establishment to the
head office of the enterprise or any
of its other offices, by way of
royalties, fees or other similar

Artikel 7

Inkomst av r�relse

1. Inkomst av r�relse, som f�re-

tag i en avtalsslutande stat f�rv�r-
var, beskattas endast i denna stat,
s�vida inte f�retaget bedriver r�-
relse i den andra avtalsslutande
staten fr�n d�r bel�get fast drift-
st�lle. Om f�retaget bedriver r�-
relse p� nyss angivet s�tt, f�r f�re-
tagets inkomst beskattas i den
andra staten, men endast s� stor
del d�rav som �r h�nf�rlig till det
fasta driftst�llet.

2. Om f�retag i en avtalsslutande

stat bedriver r�relse i den andra
avtalsslutande staten fr�n d�r bel�-
get fast driftst�lle, h�nf�rs, om inte
best�mmelserna i punkt 3 f�ranle-
der annat, i vardera avtalsslutande
staten till det fasta driftst�llet den
inkomst som det kan antas att drift-
st�llet skulle ha f�rv�rvat, om det
varit ett frist�ende f�retag, som
bedrivit verksamhet av samma eller

liknande slag under samma eller
liknande villkor och sj�lvst�ndigt
avslutat aff�rer med det f�retag till
vilket driftst�llet h�r.

3. Vid best�mmandet av fast

driftst�lles inkomst medges avdrag
f�r utgifter som uppkommit f�r det

"fastadriftst�llet, h�runder inbegrip-

na utgifter f�r f�retagets ledning
och allm�nna f�rvaltning, oavsett
om utgifterna uppkommit i den stat
d�r det fasta driftst�llet �r bel�get
eller annorst�des. Avdrag medges
emellertid inte f�r belopp som det

fasta driftst�llet kan ha betalat till
f�retagets huvudkontor eller annat
f�retaget tillh�rigt kontor (om inte
beloppen utg�r ers�ttning f�r fak-
tiska utgifter) i form av royalty,
avgift eller annan liknande betal-
ning f�r nyttjandet av patent eller
annan r�ttighet, eller i form av
ers�ttning f�r s�rskilda tj�nster
eller f�r f�retagsledning eller -

503

SFS 1994:281

utom i fr�ga om bankf�retag - i

form av r�nta p� kapital utl�nat till
det fasta driftst�llet. P� samma s�tt
skall vid best�mmandet av fast
driftst�lles inkomst inte beaktas
belopp som det fasta driftst�llet
debiterat f�retagets huvudkontor
eller annat f�retaget tillh�rigt kon-
tor (om inte beloppen utg�r ers�tt-
ning f�r faktiska utgifter) i form av
royalty, avgift eller annan liknande
betalning f�r nyttjandet av patent
eller annan r�ttighet, eller i form
av ers�ttning f�r s�rskilda tj�nster
eller f�retagsledning eller - utom i

fr�ga om bankf�retag - i form av

r�nta p� kapital utl�nat till f�reta-
gets huvudkontor eller annat f�re-
taget tillh�rigt kontor.

4. I den m�n inkomst h�nf�rlig

till fast driftst�lle brukat i en av-
talsslutande stat best�mmas p�
grundval av en f�rdelning av f�re-
tagets hela inkomst p� de olika
delarna av f�retaget, hindrar be-
st�mmelserna i punkt 2 inte att i
denna avtalsslutande stat den skat-
tepliktiga inkomsten best�ms ge-
nom ett s�dant f�rfarande. Den

f�rdelningsmetod som anv�nds
skall dock vara s�dan att resultatet
�verensst�mmer med principerna i
denna artikel.

5. Inkomst h�nf�rs inte till fast

driftst�lle endast av den anled-
ningen att varor ink�ps genom det
fasta driftst�llets f�rsorg f�r f�reta-
get.

6. Vid till�mpningen av f�reg�-

ende punkter best�ms inkomst som
�r h�nf�rlig till det fasta driftst�llet
genom samma f�rfarande �r fr�n

504

payments in return for the use of
patents or other rights, or by way
of commission, for specific ser-
vices performed or for manage-
ment, or, except in the case of a
banking enterprise, by way of

interest on moneys lent to the
permanent establishment. Like-
wise, no account shall be taken, in
the determination of the profits of
a permanent establishment, for
amounts charged (otherwise than
towards reimbursement of actual
expenses), by the permanent
establishment to the head office of
the enterprise or any of its other

offices, by way of royalties, fees
or other similar payments in return

for the use of patents or other
rights, or by way of commission
for specific services performed or
for management, or, except in the

case of a banking enterprise by
way of interest on moneys lent to
the head office of the enterprise or
any of its other offices.

(4) Insofar as it has been

customary in a Contracting State to
determine the profits to be at-
tributed to a permanent establish-
ment on the basis of an apportion-
ment of the total profits of the
enterprise to its various parts,
nothing in paragraph (2) shall
preclude that Contracting State

from determining the profits to be
taxed by such an apportionment as
may be customary; the method of
apportionment adopted shall, how-
ever, be such that the result shall

be in accordance with the prin-
ciples contained in this Article.

(5) No profits shall be attributed

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

(6) For the purposes of the pre-

ceding paragraphs, the profits to be
attributed to the permanent
establishment shall be determined

by the same method year by year
unless there is good and sufficient
reason to the contrary.

(7) Where profits include items

of income which are dealt with
separately in other Articles of this
Convention, then the provisions of
those Articles shall not be affected
by the provisions of this Article.

Article 8

Shipping and air transport

(1) Profits of an enterprise of a

Contracting State from the opera-
tion of ships or aircraft in interna-
tional traffic shall be taxable only

in that State.

(2) Profits from the operation of

boats or ships engaged solely in

inland waterways transport or
aircraft confined solely to inland
places may be taxed in the Con-
tracting State in which the opera-
tion takes place.

(3) With respect to profits deriv-

ed by the air transport consortium
Scandinavian Airlines System
(SAS) the provisions of paragraph

(1) shall apply only to such part of
the profits as corresponds to the
participation held in that consor-
tium by AB Aerotransport (ABA),

the Swedish partner of Scan-
dinavian Airlines System (SAS).

(4) The provisions of paragraph

(1) shall also apply to profits from
the participation in a pool, a joint

business or an international operat-
ing agency.

�r, s�vida inte goda och tillr�ckliga
sk�l f�ranleder annat.

7. Ing�r i inkomst av r�relse

inkomster som behandlas s�rskilt i
andra artiklar av detta avtal, ber�rs

best�mmelserna i dessa artiklar inte
av reglerna i f�revarande artikel.

Artikel 8

Sj�fart och luftfart

1. Inkomst som f�rv�rvas av

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

2. Inkomst genom anv�ndningen

av b�t eller skepp som g�r i trafik
uteslutande p� inre farvatten eller
genom anv�ndningen av luftfartyg
som endast trafikerar platser inom
en stat, f�r beskattas i den av-
talsslutande stat d�r verksamheten
bedrivs.

3. Best�mmelserna i punkt 1

till�mpas betr�ffande inkomst som
f�rv�rvas av luftfartskonsortiet
Scandinavian Airlines System
(SAS) endast i fr�ga om den del av
inkomsten som motsvarar den
andel i konsortiet som innehas av
AB Aerotransport (ABA), den
svenske del�garen i Scandinavian
Airlines System (SAS).

4. Best�mmelserna i punkt 1

till�mpas �ven p� inkomst som
f�rv�rvas genom deltagande i en
pool, ett gemensamt f�retag eller
en internationell driftsorganisation.

505

SFS 1994:281

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

b) samma personer direkt eller

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

mellan f�retagen i fr�ga om 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�reta-
get men som p� grund av villkoren
i fr�ga inte tillkommit detta f�re-
tag, inr�knas i detta f�retags in-
komst och beskattas i �verensst�m-
melse d�rmed.

2. I fall d� en avtalsslutande stat

i inkomsten f�r ett f�retag i denna
stat inr�knar - och i �verensst�m-
melse d�rmed beskattar - inkomst,
f�r vilken ett f�retag i den andra
avtalsslutande staten beskattats i
denna andra stat, samt den s�lunda
inr�knade inkomsten �r s�dan som
skulle ha tillkommit f�retaget i den
f�rstn�mnda staten om de villkor

som avtalats mellan f�retagen hade
varit s�dana som skulle ha avtalats
mellan av varandra oberoende
f�retag, skall denna andra stat
genomf�ra vederb�rlig justering av
det skattebelopp som p�f�rts f�r
inkomsten d�r. Vid s�dan justering
iakttas �vriga best�mmelser i detta
avtal och de beh�riga myndigheter-
na i de avtalsslutande staterna
�verl�gger vid behov med var-

andra.

506

Article 9

Associated enterprises

(1) Where:
(a) an enterprise of a Contracting

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

(b) the same persons participate

directly or indirectly in the man-
agement, control or capital of an
enterprise of a Contracting State
and an enterprise of the other

Contracting State,
and in either case conditions are
made or imposed between the two
enterprises in their commercial or
financial relations which differ
from those which would be made
between independent enterprises,
then any profits which would, but

for those conditions, have accrued
to one of the enterprises, but, by
reason of those conditions, have
not so accrued, may be included in
the profits of that enterprise and
taxed accordingly.

(2) Where a Contracting State

includes in the profits of an enter-

prise of that State - and taxes

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

independent enterprises, then that
other State shall make an ap-
propriate adjustment to the amount
of the tax charged therein on those
profits. In determining such adjust-
ment, due regard shall be had to
the other provisions of this Con-
vention and the competent authori-
ties of the Contracting States shall

if necessary consult each other.

Article 10

Dividends

(1) Dividends paid by a company

which is a resident of a Contract-
ing 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 Contract-
ing State of which the company

paying the dividends is a resident
and according to the laws of that

State, but if the beneficial owner

of the dividends is a resident of the
other Contracting State the tax so
charged shall not exceed:

(a) 5 per cent of the gross

amount of the dividends if the
beneficial owner is a company
(other than a partnership) which
ownes at least 15 per cent of the
voting stock of the company pay-
ing the dividends;

(b) 15 per cent of the gross

amount of the dividends in all
other cases.

Notwithstanding the provisions

of sub-paragraphs (a) and (b) no
tax shall be levied on the dividends
in the Contracting State of which
the company paying the dividends
is a resident if the beneficial owner

is a company (other than a partner-
ship) which ownes at least 80 per
cent of the capital stock of the
company paying the dividends.

(3) The term "dividends" as used

in this Article means income from
shares, mining shares, founders'
shares or other rights, not being
debt-claims, participating in pro-
fits, as well as income from other

corporate rights which 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 resi-
dent.

(4) The provisions of paragraphs

(1) and (2) shall not apply if the
beneficial owner of the dividends,

Artikel 10

Utdelning

1. Utdelning fr�n bolag med

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

2. Utdelningen f�r emellertid

beskattas �ven i den avtalsslutande
stat d�r bolaget som betalar utdel-
ningen har hemvist, enligt lagstift-
ningen i denna stat, men om mot-
tagaren har r�tt till utdelningen f�r
skatten inte �verstiga:

a) 5 procent av utdelningens

bruttobelopp, om den som har r�tt
till utdelningen �r ett bolag (med
undantag f�r handelsbolag) som
�ger minst 15 procent av det ut-
delande bolagets r�stber�ttigade
aktiekapital,

b) 15 procent av utdelningens

bruttobelopp i �vriga fall.

S�dan utdelning skall - utan

hinder av best�mmelserna i a) och
b) ovan - inte beskattas i den av-
talsslutande stat d�r bolaget som
betalar utdelningen har hemvist om
den som har r�tt till utdelningen �r
ett bolag (med undantag f�r han-
delsbolag) som �ger minst 80
procent av det utbetalande bolagets

aktiekapital.

3. Med uttrycket "utdelning"

f�rst�s i denna artikel inkomst av
aktier, gruvaktier, stiftarandelar
eller andra r�ttigheter, som inte �r
fordringar, med r�tt till andel i
vinst, samt inkomst av andra an-
delar i bolag som enligt lagstift-
ningen i den stat d�r det utdelande
bolaget har hemvist vid beskatt-
ningen behandlas p� samma s�tt
som inkomst av aktier.

4. Best�mmelserna i punkterna 1

och 2 till�mpas inte, om den som
har r�tt till utdelningen har hemvist

507

SFS 1994:281

i en avtalsslutande stat och bedri-
ver r�relse i den andra avtalsslu-
tande staten, d�r bolaget som beta-
lar utdelningen har hemvist, fr�n
d�r bel�get fast driftst�lle eller
ut�var sj�lvst�ndig yrkesverksam-
het i denna andra stat fr�n d�r
bel�gen stadigvarande anordning,

samt den andel p� grund av vilken

utdelningen betalas �ger verkligt

samband med det fasta driftst�llet
eller den stadigvarande anordning-
en. I s�dant fall till�mpas best�m-
melserna i artikel 7 respektive
artikel 14.

5. Om bolag med hemvist i en

avtalsslutande stat f�rv�rvar in-
komst fr�n den andnj^avtalsslutan-
de staten, f�r denna andra stat inte
beskatta utdelning som bolaget
betalar, utom i den m�n utdel-
ningen betalas till person med
hemvist i denna andra stat eller i
den m�n den andel p� grund av
vilken utdelningen betalas �ger
verkligt samband med fast drift-
st�lle eller stadigvarande anordning

i denna andra stat, och ej heller p�
bolagets icke utdelade vinst ta ut
en skatt som utg�r p� bolagets icke
utdelade vinst, �ven om utdelning-
en eller den icke utdelade vinsten
helt eller delvis utg�rs av inkomst
som uppkommit i denna andra stat.

Artikel 11

R�nta

1. R�nta, som h�rr�r fr�n en

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

2. R�ntan f�r emellertid beskat-

tas �ven i den avtalsslutande stat

fr�n vilken den h�rr�r, enligt lag-
stiftningen i denna stat, men om
mottagaren har r�tt till r�ntan f�r

508

being a resident of a Contracting

State, carries on business in the
other Contracting State of which
the company paying the dividends

is a resident, through a permanent

establishment situated therein, or
performs in that other State in-
dependent personal services from

a fixed base situated therein, and
the holding in respect of which the
dividends are paid is effectively
connected with such permanent
establishment or fixed base. In
such case the provisions of Article
7 or Article 14, as the case may
be, shall apply.

(5) Where a company which is a

resident of a Contracting State
derives profits or income from the
other Contracting State, that other
State may not impose any tax on
the dividends paid by the company,
except insofar as such dividends
are paid to a resident of that other
State or insofar as the holding in
respect of which the dividends are
paid is effectively connected with a
permanent establishment or a fixed
base situated in that other State,
nor subject the company's un-

distributed profits to a tax on the
company's undistributed profits,
even if the dividends paid or the
undistributed profits consist wholly
or partly of profits or income
arising in such other State.

Article 11

Interest

(1) Interest arising in a Contract-

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

(2) However, such interest may

also be taxed in the Contracting
State in which it arises and accord-
ing to the laws of that State, but if
the recipient is the beneficial

509

SFS 1994:281

skatten inte �verstiga 15 procent av
r�ntans bruttobelopp. Om emeller-
tid r�ntan betalas av ett f�retag i
en avtalsslutande stat till ett f�retag
i den andra avtalsslutande staten
med anledning av kreditf�rs�ljning
av varor eller industriell, kommer-
siell eller vetenskaplig utrustning
f�r skatten i det angivna fallet utan
hinder av f�reg�ende mening inte
�verstiga 5 procent av r�ntans
bruttobelopp, utom i fall d� f�rs�lj-
ningen sker eller fordran uppkom-
mer mellan n�rst�ende personer.

3. Utan hinder av best�mmel-

serna i punkt 2 skall r�nta som
anges i punkt 1 beskattas endast i
den avtalsslutande stat d�r mot-
tagaren till r�ntan har hemvist om

a) mottagaren av r�ntan �r rege-

ringen i en avtalsslutande stat,
centralbanken i en avtalsslutande
stat eller en politisk underavdelning
eller en lokal myndighet i en s�dan
stat eller

b) r�ntan betalas av en s�dan

person som anges i punkt a), eller

c) r�ntan betalas p� grund av l�n

som beviljas eller garanteras f�r en

period av minst tre �r av en finan-

siell institution av offentligr�ttslig
natur med syfte att fr�mja export
och utveckling under f�ruts�ttning
att den beviljade eller garanterade
krediten inneh�ller ett element av
subvention.

4. Betr�ffande punkt 3 i denna

artikel �r det �verenskommet att
uttrycket "finansiell institution av
offentligr�ttslig natur", vad avser
Sverige, omfattar SWEDECORP
(Styrelsen f�r internationellt
n�ringslivsbist�nd) och Swedfund

International AB liksom varje
svensk institution som kan komma
att uppr�ttas av Sveriges regering
f�r att fullg�ra samma �ndam�l
som de angivna institutionerna.

(4) In respect of paragraph (3) of

this Article it is understood that the
term "financial institution of a

public character", in the case of
Sweden, includes SWEDECORP
(Styrelsen f�r internationellt
n�ringslivsbist�nd) and Swedfund
International AB or any Swedish
institution that may be founded by
the Swedish Government to fulfill
the same purposes as the said

institutions.

owner of the interest the tax so
charged shall not exceed 15 per
cent of the gross amount of the

interest. Notwithstanding the pre-
ceding sentence, if the interest is
paid with respect to indebtedness
arising on the sale on credit, by an
enterprise of a Contracting State,
of any merchandise or industrial,
commercial or scientific equipment
to an enterprise of the other Con-
tracting State the tax so charged
shall not exceed 5 per cent of the
gross amount of the interest, ex-
cept where the sale or indebtedness

is between related persons.

(3) Notwithstanding the provi-

sions of paragraph (2) interest,
mentioned in paragraph (1) shall
be taxable only in the Contracting

State where the recipient of the
interest is a resident if one of the
following requirements is fulfilled;

(a) The recipient thereof is the

government of a Contracting State,
the Central Bank of a Contracting

State or a political subdivision or
local authority thereof;

(b) the interest is paid by such a

person mentioned in subparagraph

(a);

of a loan granted or guaranteed for
a period of not less than three
years by a financial institution of a
public character with the objective

to promote exports and develop-
ment if the credit granted or

guaranteed contains an element of
subsidy.

510

(5) 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 debtor's profits,

and in particular, income from
government securities and income
from bonds or debentures, includ-
ing premiums and prizes attaching
to such securities, bonds or deben-
tures. Penalty charges for late
payment shall not be regarded as

interest for the purpose of this
Article.

(6) The provisions of paragraphs

(1), (2) and (3) shall not apply if
the beneficial owner of the

interest, being a resident of a
Contracting State, carries on busi-
ness in the other Contracting State
in which the interest arises,
through a permanent establishment
situated therein, or performs in
that other State independent per-

sonal services from a fixed base
situated therein, and the debt-claim
in respect of which the interest is
paid is effectively connected with
such permanent establishment or
fixed base. In such case the provi-

sions of Article 7 or Article 14, as
the case may be, shall apply.

(7) Interest shall be deemed to

arise in a Contracting State when
the payer is that State itself, a
political subdivision, a local autho-
rity or a resident of that State.
Where, however, the person pay-

ing 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 in connection with which the
indebtedness on which the interest
is paid was incurred, 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 establishment or fixed

SFS 1994:281

5. Med uttrycket "r�nta" f�rst�s

i denna artikel inkomst av varje
slags fordran, antingen den s�ker-
st�llts genom inteckning i fast
egendom eller inte och antingen
den medf�r r�tt till andel i g�lde-
n�rens vinst eller inte. Uttrycket
�syftar s�rskilt inkomst av v�rde-
papper, som utf�rdats av staten,
och inkomst av obligationer eller
debentures, d�ri inbegripna agio-
belopp och vinster som h�nf�r sig
till s�dana v�rdepapper, obliga-
tioner eller debentures. Straffavgift
p� grund av sen betalning anses

inte som r�nta vid till�mpningen av
denna artikel.

6. Best�mmelserna i punkterna

1, 2 och 3 till�mpas inte, om den

som har r�tt till r�ntan har hemvist
i en avtalsslutande stat och bedri-
ver r�relse i den andra avtalsslu-
tande staten, fr�n vilken r�ntan
h�rr�r, fr�n d�r bel�get fast drift-
st�lle eller ut�var sj�lvst�ndig
yrkesverksamhet i denna andra stat
fr�n d�r bel�gen stadigvarande
anordning, samt den fordran f�r
vilken r�ntan betalas �ger verkligt

samband med det fasta driftst�llet
eller den stadigvarande anordning-
en. I s�dant fall till�mpas best�m-
melserna i artikel 7 respektive

artikel 14.

7. R�nta anses h�rr�ra fr�n en

avtalsslutande stat om utbetalaren
�r staten sj�lv, politisk underav-
delning, lokal myndighet eller
person med hemvist i denna stat.
Om emellertid den person som
betalar r�ntan, antingen han har
hemvist i en avtalsslutande stat
eller inte, i en avtalsslutande stat
har fast driftst�lle eller stadigva-

rande anordning i samband med
vilken den skuld uppkommit p�
vilken r�ntan betalas, och r�ntan
belastar det fasta driftst�llet eller
den stadigvarande anordningen,
anses r�ntan h�rr�ra fr�n den stat
d�r det fasta driftst�llet eller den
stadigvarande anordningen finns.

SFS 1994:281

8. D� p� grund av s�rskilda f�r-

bindelser 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 beta-
las, �verstiger det belopp som
skulle ha avtalats mellan utbeta-
laren och den som har r�tt till
r�ntan om s�dana f�rbindelser inte
f�relegat, till�mpas best�mmel-
serna i denna artikel endast p�
sistn�mnda belopp. I s�dant fall

beskattas �verskjutande belopp
enligt lagstiftningen i vardera av-
talsslutande staten med iakttagande

av �vriga best�mmelser i detta
avtal.

9. Om Gambia i ett framtida

avtal f�r undvikande av dubbelbe-
skattning och f�rhindrande av
skatteflykt med en annan stat �n
Sverige, som �r medlem i Orga-
nisationen f�r ekonomiskt samar-
bete och utveckling, (OECD), i
artikeln om r�nta �verenskommer
om en l�gre skattesats �n de som
anges i punkt 2 f�r de olika slag
av r�nta som anges d�r till�mpas
denna l�gre skattesats som om
denna hade f�reskrivits i punkt 2
f�r detta slags r�nta.

Artikel 12

Royalty

1. Royalty, som h�rr�r fr�n en

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

2. Royaltyn f�r emellertid be-

skattas �ven i den avtalsslutande

511

base is situated.

(8) Where by reason of a special

relationship between the payer and
the beneficial owner or between
both of them and some other per-
son, the amount of the interest,
having regard to the debt-claim for
which it is paid, exceeds the
amount which would have been
agreed upon by the payer and the
beneficial owner in the absence of
such relationship, the provisions of
this Article shall apply only to the
last-mentioned amount. In such

case, the excess part of the pay-
ments shall remain taxable accord-
ing to the laws of each Contracting

State, due regard being had to the
other provisions of this Conven-
tion.

(9) Notwithstanding the provi-

sions of paragraph (2), where in
any future Convention for the
avoidance of double taxation and
the prevention of fiscal evasion
entered into by The Gambia with
any member state of the Organisa-
tion for Economic Co-operation

and Development other than
Sweden the rate of tax specified in

the Article relating to interest is a
rate lower than the rates specified
in paragraph (2) for the different

categories of interest mentioned
therein, such lower rate shall apply
as if it had been the rate specified
in that paragraph in respect of that
category of interest.

Article 12

Royalties

(1) Royalties arising in a Con-

tracting State and paid to a resident

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

(2) However, such royalties may

also be taxed in the Contracting

State in which they arise and ac-
cording to the laws of that State,

but if the recipient is the beneficial
owner of the royalties the tax so
charged shall not exceed 12,5 per
cent of the gross amount of the

royalties. Notwithstanding the
preceding sentence, if the royalties
are paid with respect to any patent,
secret formula or process, or for
information concerning industrial,

commercial or scientific experi-
ence, the tax so charged shall not
exceed 5 per cent of the gross

amount of the royalties.

(3) The term "royalties" as used

in this Article means payments of
any kind received as a considera-
tion for the use of, or the right to

use, any copyright of literary,
artistic or scientific work including
cinematograph films and films or
tapes for radio or television broad-
casting, any patent, trade mark,
design or model, plan, secret for-

mula or process, or for information
concerning industrial, commercial
or scientific experience.

(4) The provisions of paragraphs

(1) and (2) shall not apply if the
beneficial owner of the royalties,
being a resident of a Contracting

State, carries on business in the
other Contracting State in which
the royalties arise, through a per-
manent establishment situated
therein, or performs in that other
State independent personal services
from a fixed base situated therein,
and the right or property in respect
of which the royalties are paid is
effectively connected with such
permanent establishment or fixed
base. In such case the provisions
of Article 7 or Article 14, as the
case may be, shall apply.

(5) Royalties shall be deemed to

arise in a Contracting State when
the payer is that State itself, a
political subdivision, a local autho-
rity or a resident of that State.

512

SFS 1994:281

stat fr�n vilken den h�rr�r, enligt
lagstiftningen i denna stat, men om
mottagaren har r�tt till royaltyn,
f�r skatten inte �verstiga 12,5
procent av royaltyns bruttobelopp.
Om royaltyn betalas p� grund av
patent, hemligt recept eller hemlig
tillverkningsmetod eller f�r upplys-
ning om erfarenhetsr�n av indu-
striell, kommersiell eller veten-
skaplig natur, f�r skatten, utan
hinder av f�reg�ende mening, inte
�verstiga 5 procent av royaltyns
bruttobelopp.

3. Med uttrycket "royalty" f�r-

st�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 veten-
skapligt verk, h�ri inbegripet bio-
graffilm och film eller band f�r
radio- eller televisionsuts�ndning,

patent, varum�rke, m�nster eller
modell, ritning, hemligt recept
eller hemlig tillverkningsmetod

eller f�r upplysning om erfaren-
hetsr�n av industriell, kommersiell
eller vetenskaplig natur.

4. Best�mmelserna i punkterna 1

och 2 till�mpas inte, om den som
har r�tt till royaltyn har hemvist i
en avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande
staten, fr�n vilken royaltyn h�rr�r,
fr�n d�r bel�get fast driftst�lle eller
ut�var sj�lvst�ndig yrkesverksam-
het i denna andra stat fr�n d�r
bel�gen stadigvarande anordning,

samt den r�ttighet eller egendom i
fr�ga om vilken royaltyn betalas
�ger verkligt samband med det
fasta driftst�llet eller den stadig-
varande anordningen. I s�dant fall
till�mpas best�mmelserna i artikel
7 respektive artikel 14.

5. Royalty anses h�rr�ra fr�n en

avtalsslutande stat om utbetalaren
�r staten sj�lv, politisk underav-
delning, lokal myndighet, eller
person med hemvist i denna stat.

SFS 1994:281

Om emellertid den person som
betalar royaltyn, antingen han har
hemvist i en avtalsslutande stat
eller inte, i en avtalsslutande stat
har fast driftst�lle eller stadig-
varande anordning i samband var-
med skyldigheten att betala royal-
tyn uppkommit, och royaltyn be-
lastar det fasta driftst�llet eller den
stadigvarande anordningen, anses
royaltyn h�rr�ra fr�n den stat d�r
det fasta driftst�llet eller den sta-
digvarande anordningen finns.

6. D� p� grund av s�rskilda

f�rbindelser mellan utbetalaren
och den som har r�tt till royaltyn
eller mellan dem b�da och annan
person royaltybeloppet, med h�n-
syn till det nyttjande, den r�tt eller
den upplysning f�r vilken royaltyn
betalas, �verstiger det belopp som
skulle ha avtalats mellan utbeta-
laren och den som har r�tt till
royaltyn om s�dana f�rbindelser
inte f�relegat, till�mpas best�m-
melserna i denna artikel endast p�
sistn�mnda belopp. I s�dant fall
beskattas �verskjutande belopp
enligt lagstiftningen i vardera av-
talsslutande staten med iakttagan-
de av �vriga best�mmelser i detta

avtal.

7. Om Gambia i ett framtida

avtal f�r undvikande av dubbelbe-
skattning och f�rhindrande av
skatteflykt med en annan stat �n

Sverige, som �r medlem i Orga-

nisationen f�r ekonomiskt samar-
bete och utveckling, (OECD), i
artikeln om royalty �verenskommer
om en l�gre skattesats �n de som

anges i punkt 2 f�r de olika slag
av royalty som anges d�r till�mpas
denna l�gre skattesats som om
denna hade f�reskrivits i punkt 2
f�r detta slags royalty.

513

1 7 - SFS

1994

Where, however, the person pay-
ing the royalties, whether he is a
resident of a Contracting State or
not, has in a Contracting State a
permanent establishment or a fixed
base in connection with which the
liability to pay the royalties was
incurred, and such royalties are
borne by such permanent establish-
ment or fixed base, then such
royalties shall be deemed to arise
in the State in which the permanent
establishment or fixed base is
situated.

(6) Where by reason of a special

relationship between the payer and
the beneficial owner or between
both of them and some other per-

son, the amount of the royalties,
having regard to the use, right or
information for which they are
paid, exceeds the amount which
would have been agreed upon by
the payer and the beneficial owner

in the absence of such relationship,
the provisions of this Article shall
apply only to the last-mentioned
amount. In such case, the excess
part of the payments shall remain
taxable according to the laws of

each Contracting State, due regard
being had to the other provisions
of this Convention.

(7) Notwithstanding the provi-

sions of paragraph (2), where in
any future Convention for the
avoidance of double taxation and
the prevention of fiscal evasion

entered into by The Gambia with
any member state of the Organisa-
tion for Economic Co-operation
and Development other than

Sweden the rate of tax specified in
the Article relating to royalty is a
rate lower than the rates specified
in paragraph (2) for the different

categories of royalty mentioned
therein, such lower rate shall apply
as if it had been the rate specified
in that paragraph in respect of that
category of royalty.

Article 13

Capital gains

(1) Gains derived by a resident

of a Contracting State from the
alienation of immovable property
referred to in Article 6 and situated
in the other Contracting State, may
be taxed in the State where the
property is situated.

(2) Gains from alienation of

movable property forming part of
the business property of a per-
manent establishment which an
enterprise of a Contracting State
has in the other Contracting State
or of movable property pertaining
to a fixed base available to a resi-
dent of a Contracting State in the
other Contracting State for the
purpose of performing independent
personal services, including such
gains from the alienation of such a
permanent establishment (alone or
with the whole enterprise) or of

such fixed base, may be taxed in
that other State.

(3) Gains derived by a resident

of a Contracting State from the
alienation of ships or aircraft oper-
ated in international traffic or
movable property pertaining to the
operation of such ships or aircraft,

shall be taxable only in that State.

Gains derived by a resident of a

Contracting State from the aliena-
tion of boats or ships engaged
solely in inland waterways trans-

port or aircraft confined solely to
inland places, may be taxed in the
Contracting State in which the
operation takes place.

With respect to gains derived by

the air transport consortium Scan-
dinavian Airlines System (SAS),
the provisions of this paragraph
shall apply only to such portion of
the gains as corresponds to the

514

SFS 1994:281

Artikel 13

Realisationsvinst

1. Vinst, som person med hem-

vist i en avtalsslutande stat f�rv�r-
var p� grund av �verl�telse av
s�dan fast egendom som avses i
artikel 6 och som �r bel�gen i den
andra avtalsslutande staten, f�r
beskattas i den stat d�r egendomen
�r bel�gen.

2. Vinst p� grund av �verl�telse

av l�s egendom, som utg�r del av
r�relsetillg�ngarna i fast driftst�lle,
vilket ett f�retag i en avtalsslutande
stat har i den andra avtalsslutande
staten, eller av l�s egendom, h�n-
f�rlig till stadigvarande anordning
f�r att ut�va sj�lvst�ndig yrkes-
verksamhet, som person med hem-
vist i en avtalsslutande stat har i
den andra avtalsslutande staten, f�r
beskattas i denna andra stat. Det-
samma g�ller vinst p� grund av
�verl�telse av s�dant fast driftst�lle
(f�r sig eller tillsammans med hela
f�retaget) eller av s�dan stadig-
varande anordning.

3. Vinst som person med hem-

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

Vinst som person med hemvist i

en avtalsslutande stat f�rv�rvar p�
grund av �verl�telse av b�t eller
skepp som g�r i trafik uteslutande
p� inre farvatten eller av luftfartyg
som endast trafikerar platser inom
en stat, f�r beskattas i den av-
talsslutande stat d�r verksamheten
bedrivs.

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

SFS 1994:281

andel i konsortiet vilken innehas av
AB Aerotransport (ABA), den
svenske del�garen i Scandinavian
Airlines System (SAS).

4. Vinst p� grund av �verl�telse

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

5. Vinst p� grund av avyttring av

andelar eller andra r�ttigheter i ett
bolag som f�rv�rvas av en fysisk
person som har haft hemvist i en
avtalsslutande stat och f�tt hemvist
i den andra avtalsslutande staten
f�r - utan hinder av best�mmel-
serna i punkt 4 - beskattas i den
f�rstn�mnda avtalsslutande staten
om avyttringen av andelarna eller
r�ttigheterna intr�ffar vid n�got
tillf�lle under de tio �r som f�ljer
n�rmast efter det att personen
upph�rt att ha hemvist i den f�rst-
n�mnda staten.

Artikel 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som en fysisk person

med hemvist i en avtalsslutande
stat f�rv�rvar genom att ut�va fritt
yrke eller annan sj�lvst�ndig verk-

samhet, beskattas endast i denna
stat. S�dan inkomst f�r ocks�
beskattas i den andra avtalsslutande
staten om

a) den fysiska personen i denna

andra avtalsslutande stat har en
stadigvarande anordning som regel-
m�ssigt st�r till hans f�rfogande
f�r att ut�va verksamheten, men
endast s� stor del av den som �r
h�nf�rlig till denna stadigvarande

anordning, eller

b) den fysiska personen vistas i

den andra avtalsslutande staten
under tidrymd eller tidrymder som
sammanlagt �verstiger 183 dagar

515

participation held in that consor-
tium by AB Aerotransport (ABA),
the Swedish partner of Scan-
dinavian Airlines System (SAS).

(4) Gains from the alienation of

any property other than those
referred to in paragraphs (1), (2)
and (3), shall be taxable only in
the Contracting State of which the
alienator is a resident.

(5) Notwithstanding the provi-

sions of paragraph (4), gains from
the alienation of snares or other
corporate rights derived by an
individual who has been a resident
of a Contracting State and who has
become a resident of the other
Contracting State, may be taxed in
the first-mentioned State if the

alienation of the shares or other
corporate rights occur at any time
during the ten years next following
the date on which the individual
has ceased to be a resident of the

first-mentioned State.

Article 14

Independent personal services

(1) Income derived by an in-

dividual who is a resident of a
Contracting State in respect of
professional services or other

activities of an independent charac-
ter shall be taxable only in that

State. However, such income may
be taxed in the other Contracting

State if:

(a) the individual has a fixed

base regularly available to him in
that other State for the purpose of
performing his activities, but only
so much thereof as is attributable
to that fixed base, or

(b) the individual is present in

that other State for a period or
periods exceeding in the aggregate

183 days within any period of 12

months, but only so much thereof
as is attributable to services perfor-
med in that State.

(2) The term "professional ser-

vices" includes especially indepen-
dent scientific, literary, artistic,
educational or teaching activities as
well as the independent activities
of physicians, lawyers, engineers,
architects, dentists and account-
ants.

Article 15

Dependent personal services

(1) Subject to the provisions of

Articles 16, 18 and 19, salaries,
wages and other similar remunera-
tion 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 Contract-
ing State. If the employment is so

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

(2) Notwithstanding the provisi-

ons of paragraph (1), remuneration
derived by a resident of a Con-
tracting State in respect of an
employment 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 aggregate 183
days within any period of 12
months; and

(b) the remuneration is paid by,

or on behalf of, an employer who
is not a resident of the other State;
and

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

(3) Notwithstanding the preced-

516

under en tolvm�nadersperiod, men
endast s� stor del av den som �r
h�nf�rlig till ut�vandet av verk-
samhet i denna stat.

2. Uttrycket "fritt yrke" in-

begriper s�rskilt sj�lvst�ndig veten-

skaplig, litter�r och konstn�rlig
verksamhet, uppfostrings- och

undervisningsverksamhet samt
s�dan sj�lvst�ndig verksamhet som
l�kare, advokat, ingenj�r, arkitekt,
tandl�kare och revisor ut�var.

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i

artiklarna 16, 18 och 19 f�ranleder
annat, beskattas l�n och annan
liknande ers�ttning som person
med hemvist i en avtalsslutande
stat uppb�r p� grund av anst�llning
endast i denna stat, s�vida inte
arbetet utf�rs i den andra av-
talsslutande staten. Om arbetet
utf�rs i denna andra stat, f�r ers�tt-
ning som uppb�rs f�r arbetet be-
skattas d�r.

2. Utan hinder av best�mmel-

serna i punkt 1 beskattas ers�tt-
ning, som person med hemvist i en
avtalsslutande stat uppb�r f�r ar-

bete som utf�rs i den andra av-
talsslutande staten, endast i den

f�rstn�mnda staten, om

a) mottagaren vistas i den andra

staten under tidrymd eller tidrym-
der som sammanlagt inte �verstiger

183 dagar under en tolvm�naders-

period, och

b) ers�ttningen betalas av ar-

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

c) ers�ttningen inte belastar fast

driftst�lle eller stadigvarande
anordning som arbetsgivaren har i
den andra staten.

3. Utan hinder av f�reg�ende

SFS 1994:281

ers�ttning f�r arbete, som utf�rs
ombord p� skepp eller luftfartyg
som anv�nds i internationell trafik
av ett f�retag med hemvist i en
avtalsslutande stat, beskattas i
denna stat. Om person med hem-
vist i Sverige uppb�r inkomst av
arbete, vilket utf�rs ombord p� ett
luftfartyg som anv�nds i inter-
nationell trafik av luftfartskonsor-
tiet Scandinavian Airlines System
(SAS), beskattas inkomsten endast
i Sverige.

Artikel 16

Styrelsearvode

Styrelsearvode och annan liknan-

de ers�ttning, som person med
hemvist i en avtalsslutande stat
uppb�r i egenskap av medlem i
styrelse eller liknande organ i bo-
lag med hemvist i den andra av-
talsslutande staten, f�r beskattas i
denna andra stat.

Artikel 17

Artister och idrottsm�n

1. Utan hinder av best�mmel-

serna i artiklarna 14 och 15 f�r
inkomst, som person med hemvist
i en avtalsslutande stat f�rv�rvar
genom sin personliga verksamhet i
den andra avtalsslutande staten i

egenskap av artist, s�som teater-
eller filmsk�despelare, radio- eller
televisionsartist eller musiker, eller
av idrottsman, beskattas i denna
andra stat.

2. I fall d� inkomst genom per-

sonlig verksamhet, som artist eller
idrottsman ut�var i denna egen-
skap, inte tillfaller artisten eller
idrottsmannen sj�lv utan annan
person, f�r denna inkomst, utan
hinder av best�mmelserna i artik-

517

remuneration derived in respect of
an employment exercised aboard a
ship or aircraft operated in interna-
tional traffic by an enterprise of a
Contracting State may be taxed in
that State. Where a resident of
Sweden derives remuneration in
respect of an employment exer-
cised aboard an aircraft operated in
international traffic by the air
transport consortium Scandinavian
Airlines System (SAS), such remu-

neration shall be taxable only in
Sweden.

Article 16

Directors' fees

Directors' fees and other similar

payments derived by a resident of

a Contracting State in his capacity
as a member of the board of direc-
tors or of a similar organ of a
company which is a resident of the
other Contracting State may be
taxed in that other State.

Article 17

Entertainers and sportsmen

(1) Notwithstanding the provisi-

ons of Articles 14 and 15, income
derived by a resident of a Con-
tracting State as an entertainer,

such as a theatre, motion picture,
radio or television artiste, or a
musician, or as a sportsman, from
his personal activities as such
exercised in the other Contracting
State, may be taxed in that other
State.

(2) Where income in respect of

personal activities exercised by an
entertainer or a sportsman in his
capacity as such accrues not to the
entertainer or sportsman himself
but to another person, that income

may, notwithstanding the provisi-

ing provision of this Article,

ons of Articles 7, 14 and 15, be
taxed in the Contracting State in
which the activities of the enter-
tainer or sportsman are exercised.

(3) Notwithstanding the provisi-

ons of paragraphs (1) and (2)
income derived by an entertainer
or sportsman from his personal
activities as such shall be exempt
from tax in the Contracting State
in which these activities are exer-
cised if the activities are exercised
within the framework of a visit
which is substantially supported by
the other Contracting State, a
political subdivision, a local autho-

rity or a public institution thereof.

Article 18

Pensions, annuities and similar

payments

(1) Subject to the provisions of

paragraph (2) of Article 19, pen-
sions and other similar remunera-
tion, disbursements under the
Social Security legislation and
annuities arising in a Contracting

State and paid to a resident of the
other Contracting State may be
taxed in the first-mentioned Con-
tracting State.

(2) The term "annuity" means a

stated sum payable periodically at
stated times during life or during a
specified or ascertainable period of
time under an obligation to make
the payments in return for adequate
and full consideration in money or
money's worth.

Article 19

Government service

(l)(a) Remuneration, other than

a pension, paid by a Contracting

518

SFS 1994:281

larna 7, 14 och 15, beskattas i den
avtalsslutande stat d�r artisten eller
idrottsmannen ut�var verksam-
heten.

3. Utan hinder av best�mmel-

serna i punkterna 1 och 2 skall
inkomst, som artist eller idrottsman
i denna egenskap f�rv�rvar genom
sin personliga verksamhet, undan-
tas fr�n skatt i den avtalsslutande
stat d�r verksamheten ut�vas om
detta sker inom ramen f�r ett be-
s�k som till v�sentlig del finan-
sieras av den andra avtalsslutande
staten, politisk underavdelning,
lokal myndighet eller offentlig
institution i denna andra stat.

Artikel 18

Pension, livr�nta och liknande
ers�ttning

1. Om inte best�mmelserna i

artikel 19 punkt 2 f�ranleder annat
f�r pension och annan liknande
ers�ttning, utbetalning enligt soci-
alf�rs�kringslagstiftningen och liv-
r�nta, vilka h�rr�r fr�n en avtals-
slutande stat och betalas till person
med hemvist i den andra avtals-
slutande staten, beskattas i den
f�rstn�mnda avtalsslutande staten.

2. Med uttrycket "livr�nta"

f�rst�s ett fastst�llt belopp, som
utbetalas periodiskt p� fastst�llda
tider under en persons livstid eller
under angiven eller fastst�llbar
tidsperiod och som utg�r p� grund
av f�rpliktelse att verkst�lla dessa
utbetalningar som ers�ttning f�r
d�remot fullt svarande vederlag i
penningar eller penningars v�rde.

Artikel 19

Offentlig tj�nst

1. a) Ers�ttning (med undantag

f�r pension), som betalas av en

SFS 1994:281

avtalsslutande stat, dess politiska
underavdelning eller lokala myn-
dighet till fysisk person p� grund
av arbete som utf�rs i denna stats,
dess politiska underavdelnings eller
lokala myndighets tj�nst, beskattas
endast i denna stat.

b) S�dan ers�ttning beskattas

emellertid endast i den andra av-
talsslutande staten, om arbetet
utf�rs i denna andra stat och per-
sonen i fr�ga har hemvist i denna
stat 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 fonder inr�ttade av, en
avtalsslutande stat, dess politiska
underavdelning eller lokala myn-
dighet till fysisk person p� grund
av arbete som utf�rts i denna stats,
dess politiska underavdelnings eller
lokala myndighets tj�nst, beskattas
endast i denna stat.

b) S�dan pension beskattas emel-

lertid endast i den andra av-
talsslutande staten om personen i
fr�ga har hemvist och �r medbor-
gare i denna stat.

3. Best�mmelserna i artiklarna

15, 16 och 18 till�mpas p� ers�tt-

ning och pension som betalas p�
gr^md av arbete som utf�rts i sam-
band med r�relse som bedrivs av
en avtalsslutande stat, dess poli-
tiska underavdelning eller lokala
myndighet.

Artikel 20

Studerande

1. Studerande eller affarsprakti-

kant, som har eller omedelbart f�re
vistelsen i en avtalsslutande stat
hade hemvist i den andra avtals-
slutande staten och som vistas i

519

State or a political subdivision or a
local authority thereof to an in-
dividual in respect of services
rendered to that State or sub-
division 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 other State and
the individual is a resident of that
State who:

(i) is a national of that State;

(ii) did not become a resident

of that State solely for the pur-
pose of rendering the services.

(2)(a) Any pension paid by, or

out of funds created by, a Con-
tracting State or a political sub-
division or a local authority thereof
to an individual in respect of ser-
vices 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 Con-
tracting State if the individual is a
resident of, and a national of, that
State.

(3) The provisions of Articles

15, 16 and 18 shall apply to remu-

neration and pensions in respect of
services rendered in connection
with a business carried on by a

Contracting State or a political
subdivision or a local authority
thereof.

Article 20

Students

(1) Payments which a student or

business apprentice who is or was

immediately before visiting a Con-
tracting State a resident of the

other Contracting State and who is

present in the first-mentioned State
solely for the purpose of his educa-
tion or training receives for the
purpose of his maintenance, educa-
tion or training shall not be taxed

in that State, provided that such

payments arise from sources out-
side that State.

(2) In respect of grants, scholar-

ships and remuneration from em-
ployment not covered by paragraph

1, a student or business apprentice

described in paragraph 1 shall, in
addition, be entitled during such
education or training to the same

exemptions, reliefs or reductions in
respect of taxes available to resi-
dents of the State which he is
visiting.

(3) Paragraph 2 only applies if

the student or apprentice stays for
more than six months in the Con-
tracting State he is visiting.

Article 21

Other income

(1) Items of income of a resident

of a Contracting State, wherever
arising, not dealt with in the fore-
going Articles of this Convention

shall be taxable only in that State.

(2) The provisions of paragraph

(1) shall not apply to income, other
than income from immovable
property as defined in paragraph

(2) of Article 6, if the recipient of
such income, being a resident of a
Contracting State, carries on busi-
ness in the other Contracting State
through a permanent establishment
situated therein, or performs in
that other State independent per-
sonal services from a fixed base
situated therein, and the right or

520

den f�rstn�mnda staten uteslutande
f�r sin undervisning eller utbild-
ning, beskattas inte i denna stat f�r
belopp som han erh�ller f�r sitt
uppeh�lle, sin undervisning eller
utbildning, under f�ruts�ttning att
beloppen h�rr�r fr�n k�lla utanf�r

denna stat.

2. S�vitt avser bidrag, stipendier

och inkomst av anst�llning som
inte omfattas av best�mmelserna i
punkt 1, skall en student eller
aff�rspraktikant som avses i n�mn-
da punkt under det undervisningen
eller utbildningen p�g�r vara ber�t-
tigad till samma befrielse, l�ttnader
och f�rm�ner vid beskattningen
som g�ller f�r en person med
hemvist i den avtalsslutande stat

som han vistas i.

3. Punkt 2 �r endast till�mplig

om studenten eller affarspraktikan-
ten stannar i mer �n sex m�nader i
den avtalsslutande stat i vilken han
vistas f�r sin undervisning eller
utbildning.

Artikel 21

Annan inkomst

1. Inkomst som person med

hemvist i en avtalsslutande stat

f�rv�rvar och som inte behandlas i
f�reg�ende artiklar av detta avtal
beskattas endast i denna stat, oav-
sett varifr�n inkomsten h�rr�r.

2. Best�mmelserna i punkt 1

till�mpas inte p� inkomst, med
undantag f�r inkomst av fast egen-
dom som avses i artikel 6 punkt 2,
om mottagaren av inkomsten har
hemvist i en avtalsslutande stat och
bedriver r�relse i den andra av-
talsslutande staten fr�n 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 stadig-
varande anordning, samt den r�t-
tighet eller egendom i fr�ga om

SFS 1994:281

vilken inkomsten betalas �ger
verkligt samband med det fasta
driftst�llet eller den stadigvarande
anordningen. I s�dant fall till�mpas
best�mmelserna i artikel 7 respek-
tive artikel 14.

KAPITEL IV

METODER F�R
UNDANR�JANDE AV
DUBBELBESKATTNING

Artikel 22

Undanr�jande av

dubbelbeskattning

1. Betr�ffande Gambia skall

dubbelbeskattning undvikas p�
f�ljande s�tt:

a) Om person med hemvist i

Gambia f�rv�rvar inkomst som
enligt svensk lagstiftning och i
enlighet med best�mmelserna i
detta avtal f�r beskattas i Sverige,
skall Gambia - med beaktande av
best�mmelserna i gambisk lagstift-
ning betr�ffande beskattning av
inkomst som f�rv�rvats utomlands
- fr�n skatten p� inkomsten avr�k-
na ett belopp motsvarande den
svenska skatt som erlagts f�r in-
komsten.

b) Om en person med hemvist i

Gambia f�rv�rvar inkomst, som
enligt best�mmelserna i detta avtal,
beskattas endast i Sverige, f�r
Gambia vid fastst�llandet av skat-
tesatsen f�r gambisk progressiv
skatt beakta den inkomst som skall
beskattas endast i Sverige.

2. Betr�ffande Sverige skall

dubbelbeskattning undvikas p�
f�ljande s�tt:

a) Om person med hemvist i

Sverige f�rv�rvar inkomst som
enligt gambisk lagstiftning och i
enlighet med best�mmelserna i
detta avtal f�r beskattas i Gambia,

521

property in respect of which the

income is paid is effectively con-
nected with such permanent es-
tablishment or fixed base. In such

case the provisions of Article 7 or
Article 14, as the case may be,
shall apply.

CHAPTER IV

METHODS FOR ELIMINATION
OF DOUBLE TAXATION

Article 22

Elimination of double taxation

(1) In the case of The Gambia,

double taxation shall be avoided as
follows:

(a) Where a resident of The

Gambia derives income which
under the laws of Sweden and in
accordance with the provisions of
this Convention may be taxed in
Sweden, The Gambia shall allow -
subject to the Gambian laws con-

cerning taxation of income earned
abroad - as a deduction from the
tax on such income, an amount
equal to the Swedish tax paid in
respect of such income.

(b) Where a resident of The

Gambia derives income which, in

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

taxable only in Sweden.

(2) In the case of Sweden,

double taxation shall be avoided as

follows:

(a) Where a resident of Sweden

derives income which under the
laws of The Gambia and in accor-
dance with the provisions of this

Convention may be taxed in The

Gambia, Sweden shall allow -
subject to the provisions of the
laws of Sweden concerning credit
for foreign tax (as it may be amen-
ded from time to time without
changing the general principle
hereof) - as a deduction from the
tax on such income, an amount
equal to the Gambian tax paid in
respect of such income.

(b) Where a resident of Sweden

derives income which, in accor-
dance with the provisions of this
Convention, shall be taxable only

in The Gambia, Sweden may,

when determining the graduated
rate of Swedish tax, take into
account the income which shall be
taxable only in The Gambia.

sions of sub-paragraph (a) of this
paragraph, dividends paid by a
company which is a resident of
The Gambia to a company which
is a resident of Sweden shall be
exempt from Swedish tax accord-
ing to the provisions of Swedish
law governing the exemption of tax
on dividends paid to Swedish com-
panies by subsidiaries abroad.

(d) For the purposes of sub-

paragraph (a) of this paragraph the
term "Gambian tax paid" shall be
deemed to include the Gambian tax
which would have been paid but

for any time-limited exemption or
reduction of tax granted under
incentive provisions contained in
Gambian laws designed to promote
economic development to the ex-
tent that such exemption or reduc-
tion is granted for profits from

industrial and manufactoring ac-

tivities as well as agriculture

(including cattle raising), forestry,
fishing, tourism (including res-
taurants and hotels), mining and
quarrying, provided that the ac-
tivities have been carried out in
The Gambia. For the purposes of
sub-paragraph (c) of this paragraph
a tax of 15 per cent calculated on
a Swedish tax base should be
considered to have been paid for

522

SFS 1994:281

skall Sverige - med beaktande av

best�mmelserna i svensk lagstift-
ning betr�ffande avr�kning av
utl�ndsk skatt (�ven i den lydelse
de framdeles kan f� genom att
�ndras utan att den allm�nna prin-
cip som anges h�r �ndras) - fr�n
den svenska skatten p� inkomsten

avr�kna ett belopp motsvarande
den skatt som erlagts i Gambia f�r
inkomsten.

b) Om en person med hemvist i

Sverige f�rv�rvar inkomst, som
enligt best�mmelserna i detta avtal,
beskattas endast i Gambia, f�r
Sverige vid fastst�llandet av skat-
tesatsen f�r svensk progressiv skatt
beakta den inkomst som skall
beskattas endast i Gambia.

c) Utan hinder av best�mmel-

serna i a) ovan skall utdelning fr�n
bolag med hemvist i Gambia till
bolag med hemvist i Sverige vara
undantagen fr�n svensk skatt enligt
best�mmelserna i svensk lag om
skattebefrielse f�r utdelning som
erh�lls av svenska bolag fr�n dot-
terbolag utomlands.

d) Vid till�mpningen av a) i

denna punkt anses "den skatt som
erlagts i Gambia" innefatta gam-
bisk skatt som skulle ha erlagts om
inte tidsbegr�nsad befrielse fr�n
eller neds�ttning av skatt medgivits
enligt best�mmelser om skat-
tel�ttnader i gambisk lagstiftning

avsedd att fr�mja ekonomisk ut-
veckling s�vitt befrielsen eller
neds�ttningen givits betr�ffande
vinst fr�n industriell eller tillverk-
ningsverksamhet eller fr�n jord-
bruk (inkluderande boskaps-
uppf�dning), skogsbruk, fiske,
turism (inkluderande restaurang-
och hotellverksamhet), gruvdrift
och stenbrytning, allt under f�rut-

s�ttning att verksamheten bedrivits
i Gambia. Vid till�mpningen av c)
i denna punkt, skall en skatt om 15
procent p� ett underlag ber�knat
efter svenska regler anses ha er-
lagts betr�ffande s�dana aktiviteter

SFS 1994:281

under de villkor som anges i f�re-
g�ende mening.

e) Best�mmelserna i d) i denna

punkt g�ller endast under de fem
f�rsta �ren under vilket detta avtal
till�mpas. De beh�riga myndig-
heterna kan genom �msesidig �ver-
enskommelse f�rl�nga denna tids-
period.

KAPITEL V

S�RSKILDA BEST�MMELSER

Artikel 23

Begr�nsningar av f�rm�ner

I fall d� person uppb�r inkomst,

annan �n i artikel 10 behandlad
utdelning, fr�n k�lla i annan stat �n
Gambia och s�dan inkomst �r
undantagen fr�n beskattning i
Gambia enligt gambisk lagstiftning
och ocks� undantagen fr�n be-
skattning i Sverige enligt detta
avtal, f�r Sverige �nd� beskatta

s�dan inkomst enligt sin interna
lagstiftning utan hinder av detta
avtal.

Artikel 24

F�rbud mot diskriminering

1. Medborgare i en avtalsslutan-

de stat skall inte i den andra av-
talsslutande staten bli f�rem�l f�r
beskattning eller d�rmed samman-
h�ngande krav som �r av annat

slag eller mer tyngande �n den
beskattning och d�rmed samman-
h�ngande krav som medborgare i
denna andra stat under samma
f�rh�llanden �r eller kan bli under-
kastad. Utan hinder av best�mmel-
serna i artikel 1 till�mpas denna
best�mmelse �ven p� person som

inte har hemvist i en avtalsslutande
stat eller i b�da avtalsslutande
staterna.

523

such activities under those condi-
tions mentioned in the previous
sentence.

(e) The provisions of paragraph

(d) should apply only for the first
five years during which this Con-
vention is effective. This period
may be extended by a mutual
agreement between the competent
authorities.

CHAPTER V

SPECIAL PROVISIONS

Article 23

Limitation of benefits

Where any person derives in-

come other than dividends men-
tioned in Article 10 from a source

situated outside The Gambia and
such income is exempt from tax
under the laws of The Gambia and
also exempt from tax in Sweden
under this Convention, Sweden
may tax such income under its own
laws notwithstanding the provisions
of this Convention.

Article 24

Non-discrimination

(1) Nationals of a Contracting

State shall not be subjected in the
other Contracting State to any
taxation or any requirement con-
nected therewith, which is other or
more burdensome than the taxation
and connected requirements to

which nationals of that other State
in the same circumstances are or
may be subjected. This provision
shall, notwithstanding the provisi-
ons of Article 1, also apply to
persons who are not residents of
one or both of the Contracting

States.

(2) The taxation on a permanent

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

carrying on the same activities.

(3) Except where the provisions

of paragraph (1) of Article 9,
paragraph (8) of Article 11, or
paragraph (6) of Article 12, apply,

interest, royalties and other dis-
bursements paid by an enterprise
of a Contracting State to a resident
of the other Contracting State
shall, for the purpose of determi-
ning the taxable profits of such
enterprise, be deductible under the
same conditions as if they had
been paid to a resident of the
first-mentioned State. Similarly,
any debts of an enterprise of a
Contracting State to a resident of
the other Contracting State shall,
for the purpose of determining the
taxable capital of such enterprise,
be deductible under the same con-

ditions as if they had been contrac-
ted to a resident of the first-men-
tioned State.

(4) Enterprises of a Contracting

State, the capital of which is
wholly or partly owned or control-
led, directly or indirectly, by one
or more residents of the other Con-
tracting State, shall not be subject

in the first-mentioned State to any
taxation or any requirement con-
nected therewith which is other or
more burdensome than the taxation
and connected requirements to
which other similar enterprises of
the first-mentioned State are or
may be subject.

(5) Nothing contained in this

Article shall be construed as oblig-
ing either Contracting State to
grant to individuals not resident in
that State any of the personal
allowances, reliefs and reductions
for tax purposes which are granted

524

SFS 1994:281

2. Beskattningen av fast drift-

st�lle, som f�retag i en avtals-
slutande stat har i den andra av-
talsslutande staten, skall i denna
andra stat inte vara mindre f�rdel-
aktig �n beskattningen av f�retag i
denna andra stat, som bedriver
verksamhet av samma slag.

3. Utom i de fall d� be-

st�mmelserna i artikel 9 punkt 1,
artikel 11 punkt 8 eller artikel 12

punkt 6 till�mpas, �r r�nta, royalty
och annan betalning fr�n f�retag i
en avtalsslutande stat till person

med hemvist i den andra avtals-
slutande staten avdragsgilla vid
best�mmandet av den beskattnings-
bara inkomsten f�r s�dant f�retag
p� samma villkor som betalning till
person med hemvist i den f�rst-
n�mnda staten. P� samma s�tt �r

skuld som f�retag i en avtalsslutan-
de stat har till person med hemvist
i den andra avtalsslutande staten
avdragsgill vid best�mmandet av
s�dant f�retags beskattningsbara
f�rm�genhet p� samma villkor som
skuld till person med hemvist i den
f�rstn�mnda staten.

4. F�retag i en avtalsslutande

stat, vars kapital helt eller delvis
�gs eller kontrolleras, direkt eller
indirekt, av en eller flera personer
med hemvist i den andra av-
talsslutande staten, skall inte i den
f�rstn�mnda staten bli f�rem�l f�r
beskattning eller d�rmed sam-
manh�ngande krav som �r av annat
slag eller mer tyngande �n den
beskattning och d�rmed samman-
h�ngande krav som annat liknande

f�retag i den f�rstn�mnda staten �r
eller kan bli underkastat.

5. Ingenting i denna artikel anses

medf�ra skyldighet f�r en avtals-
slutande stat att medge fysisk
person som saknar hemvist i denna
stat s�dant personligt avdrag vid
beskattningen, s�dan skattebefrielse
eller skatteneds�ttning som medges

SFS 1994:281

fysisk person som har s�dan hem-
vist.

6. Utan hinder av best�mmel-

serna i artikel 2 till�mpas best�m-
melserna i f�revarande artikel p�
skatter av varje slag och beskaffen-
het.

Artikel 25

F�rfarandet vid �msesidig
�verenskommelse

1. Om en person anser att en

avtalsslutande stat eller b�da av-
talsslutande staterna vidtagit �tg�r-
der som f�r honom medf�r eller
kommer att medf�ra beskattning
som strider mot best�mmelserna i
detta avtal, kan han, utan att detta
p�verkar hans r�tt att anv�nda sig
av de r�ttsmedel som finns i dessa
staters interna r�ttsordning, fram-
l�gga saken f�r den beh�riga myn-
digheten i den avtalsslutande stat
d�r han har hemvist eller, om
fr�ga �r om till�mpning av artikel
24 punkt 1, i den avtalsslutande
stat d�r han �r medborgare. Saken
skall framl�ggas inom tre �r fr�n
den tidpunkt d� personen i fr�ga
fick vetskap om den �tg�rd som
givit upphov till beskattning som

strider mot best�mmelserna i av-
talet.

2. Om den beh�riga myndigheten

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

3. De beh�riga myndigheterna i

525

to individuals so resident.

(6) The provisions of this Article

shall, notwithstanding the provi-
sions of Article 2, apply to taxes
of every kind and description.

Article 25

Mutual agreement procedure

(1) Where a person considers

that the actions of one or both of
the Contracting States result or will
result for him in taxation not in

accordance with the provisions of
this Convention, he may, irrespec-
tive of the remedies provided by
the domestic law of those States,
present his case to the competent
authority of the Contracting State
of which he is a resident or, if his
case comes under paragraph (1) of
Article 24, to that of the Contrac-
ting State of which he is a natio-
nal. The case must be presented
within three years from the first
notification of the action resulting
in taxation not in accordance with

the provisions of the Convention.

(2) The competent authority shall

endeavour, if the objection appears
to it to be justified and if it is not
itself able to arrive at a satisfactory

solution, to resolve the case by
mutual agreement with the com-

petent authority of the other Con-
tracting State, with a view to the
avoidance of taxation which is not
in accordance with the Convention.
Any agreement reached shall be
implemented notwithstanding any
time limits in the domestic law of
the Contracting States.

(3) The competent authorities of

the Contracting States shall en-
deavour to resolve by mutual
agreement any difficulties or
doubts arising as to the interpreta-
tion or application of the Conven-
tion. They may also consult to-
gether for the elimination of double
taxation in cases not provided for

in the Convention.

(4) The competent authorities of

the Contracting States may com-
municate with each other directly
for the purpose of reaching an
agreement in the sense of the
preceding paragraphs.

Article 26

Exchange of information

(1) The competent authorities of

the Contracting States shall ex-
change such information as is
necessary for carrying out the
provisions of this Convention or of
the domestic laws of the Contract-

ing States concerning taxes covered
by the Convention, insofar as the
taxation thereunder is not contrary
to the Convention. The exchange
of information is not restricted by

Article 1. Any information
received by a Contracting State

shall be treated as secret in the
same manner as information ob-
tained under the domestic laws of
that State and shall be disclosed
only to persons or authorities

(including courts and administra-
tive bodies) involved in the assess-
ment or collection of, the enforce-
ment or prosecution in respect of,
or the determination of appeals in
relation to, the taxes covered by
the Convention. Such persons or
authorities shall use the informa-
tion only for such purposes. They
may disclose the information in
public court proceedings or in

judicial decisions.

(2) In no case shall the provisi-

ons of paragraph (1) be construed

526

SFS 1994:281

de avtalsslutande staterna skall
genom �msesidig �verenskommelse
s�ka avg�ra sv�righeter eller tvi-
velsm�l som uppkommer i fr�ga
om tolkningen eller till�mpningen
av avtalet. De kan �ven �verl�gga

i syfte att undanr�ja dubbelbe-
skattning i fall som inte omfattas
av avtalet.

4. De beh�riga myndigheterna i

de avtalsslutande staterna kan tr�da
i direkt f�rbindelse med varandra i

syfte att tr�ffa �verenskommelse i
de fall som angivits i f�reg�ende
punkter.

Artikel 26

Utbyte av upplysningar

1. De beh�riga myndigheterna i

de avtalsslutande staterna skall
utbyta s�dana upplysningar som �r
n�dv�ndiga f�r att till�mpa be-

st�mmelserna i detta avtal eller i
de avtalsslutande staternas interna
lagstiftning i fr�ga om skatter som
omfattas av avtalet i den m�n be-
skattningen enligt denna lagstift-
ning inte strider mot avtalet. Ut-
bytet av upplysningar begr�nsas

inte av artikel 1. Upplysningar som
en avtalsslutande stat mottagit skall
behandlas s�som hemliga p� sam-
ma s�tt som upplysningar som
erh�llits enligt den interna lagstift-
ningen i denna stat och f�r yppas
endast f�r personer eller myndig-
heter (d�ri inbegripna domstolar

och administrativa myndigheter)
som fastst�ller, uppb�r eller in-
driver 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 upplysningarna en-
dast f�r s�dana �ndam�l. De f�r
yppa upplysningarna vid offentliga
r�tteg�ngar eller i domstolsavg�-
randen.

2. Best�mmelserna i punkt 1

anses inte medf�ra skyldighet f�r

SFS 1994:281

en avtalsslutande stat att

a) vidta f�rvaltnings�tg�rder som

avviker fr�n lagstiftning och admi-
nistrativ praxis i denna avtalsslu-
tande stat eller i den andra avtals-
slutande staten,

b) l�mna upplysningar som inte

�r tillg�ngliga enligt lagstiftning
eller sedvanlig administrativ praxis
i denna avtalsslutande stat eller i
den andra avtalsslutande staten,

c) l�mna upplysningar som skulle

r�ja aff�rshemlighet, industri-,

handels- eller yrkeshemlighet eller

i n�ringsverksamhet nyttjat f�rfa-
ringss�tt eller upplysningar, vilkas
�verl�mnande skulle strida mot
allm�nna h�nsyn (ordre public).

Artikel 27

Diplomatiska f�retr�dare och
konsul�ra tj�nstem�n

Best�mmelserna i detta avtal

ber�r inte de privilegier vid be-

skattningen som enligt folkr�ttens
allm�nna regler eller best�mmelser
i s�rskilda �verenskommelser till-
kommer diplomatiska f�retr�dare
eller konsul�ra tj�nstem�n.

KAPITEL VI

SLUTBEST�MMELSER

Artikel 28

Ikrafttr�dande

1. Detta avtal skall ratificeras

och ratifikationshandlingarna skall
utv�xlas i London snarast m�jligt.

2. Avtalet tr�der i kraft med

utv�xlingen av ratifikationshand-
lingarna och dess best�mmelser
till�mpas:

a) I Gambia, betr�ffande in-

527

so as to impose on a Contracting
State the obligation:

(a) to carry out administrative

measures at variance with the laws
and administrative practice of that
or of the other Contracting State;

(b) to supply information which

is not obtainable under the laws or
in the normal course of the ad-
ministration of that or of the other
Contracting State;

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

Article 27

Diplomatic agents and consular

officers

Nothing in this Convention shall

affect the fiscal privileges of diplo-
matic agents or consular officers

under the general rules of interna-
tional law or under the provisions
of special agreements.

CHAPTER VI

FINAL PROVISIONS

Article 28

Entry into force

(1) This Convention shall be

ratified and the instruments of
ratification shall be exchanged at
London as soon as possible.

(2) The Convention shall enter

into force upon the exchange of
instruments of ratification and its
provisions shall have effect:

(a) In The Gambia, in respect of

income tax and capital gains tax
for any year of assessment beginn-
ing on or after the first day of

January in the calendar year next
following that in which the Con-
vention enters into force and sub-
sequent years.

(b) In Sweden, in respect of

income tax, on income derived on
or after the first day of January of
the year next following that of the
entry into force of the Convention.

Article 29

Termination

This Convention shall remain in

force until terminated by a Con-
tracting State. Either Contracting
State may terminate the Conven-
tion, through diplomatic channels,

by giving written notice of ter-
mination at least six months before
the end of any calendar year after
the expiration of a period of five
years from the date of its entry
into force. In such case, the Con-
vention shall cease to have effect:

(a) In The Gambia, in respect of

income tax and capital gains tax
for any year of assessment beginn-
ing on or after the first day of
January in the calendar year next
following that in which the notice
of termination is given.

(b) In Sweden, in respect of

income tax, on income derived on
or after the first day of January of
the year next following that in
which the notice of termination is
given.

In witness whereof the undersigned

being duly authorized thereto have
signed this Convention.

528

SFS 1994:281

komstskatt och realisationsvinst-
skatt, p� taxerings�r som b�rjar
den 1 januari det kalender�r som
f�ljer n�rmast efter det d� avtalet
tr�der i kraft eller senare samt p�
f�ljande �r.

b) I Sverige, betr�ffande in-

komstskatt, p� inkomst som f�rv�r-
vas den 1 januari det �r som f�ljer
n�rmast efter det d� avtalet tr�der
i kraft eller senare.

Artikel 29

Upph�rande

Detta avtal f�rblir i kraft till dess

att det upps�gs av en avtalsslutande
stat. Vardera avtalsslutande staten
kan p� diplomatisk v�g, skriftligen

upps�ga avtalet genom underr�ttel-

se h�rom minst sex m�nader f�re
utg�ngen av n�got kalender�r som
f�ljer efter en tidrymd av fem �r
fr�n den dag d� avtalet tr�tt i kraft.
I h�ndelse av s�dan upps�gning

upph�r avtalet att g�lla:

a) I Gambia, betr�ffande in-

komstskatt och realisationsvinst-
skatt, p� taxerings�r som b�rjar
den 1 januari det kalender�r som
f�ljer n�rmast efter det d� upps�g-
ningen skedde eller senare.

b) I Sverige, betr�ffande in-

komstskatt, p� inkomst som f�rv�r-
vas den 1 januari det �r som f�ljer
n�rmast efter det d� upps�gningen

skedde eller senare.

Till bekr�ftelse h�rav har under-
tecknade, d�rtill vederb�rligen
bemyndigade, undertecknat detta
avtal.

Som skedde i London den 8 de-

cember 1993, i tv� exemplar p�
engelska spr�ket.

F�r Konungariket Sverige

Lennart Eckerberg

F�r Republiken Gambia

Mohammadou N. Bobb

SFS 1994:281

529

Done at London, this eighth day of
December 1993, in duplicate in the
English language.

For the Kingdom of Sweden

Lennart Eckerberg

For the Republic of The Gambia

Mohammadou N. Bobb

PROTOCOL

At the moment of signing the

Convention between the Republic
of The Gambia and the Kingdom
of Sweden for the Avoidance of
Double Taxation and the Preven-
tion of Fiscal Evasion with respect
to Taxes on Income, the under-
signed have agreed that the follow-
ing provisions shall form an in-
tegral part of the Convention.

If in the future The Gambia will

introduce Offshore-legislation, the
competent authorities shall by
mutual agreement decide how the
Convention shall apply to enter-
prises enjoying privileges accord-
ing to that legislation.

In witness whereof the undersigned

being duly authorized thereto have

signed this Protocol.

Done at London, this eighth day of
December 1993, in duplicate in the
English language.

For the Kingdom of Sweden

Lennart Eckerberg

For the Republic of The Gambia

Mohammadou N. Bobb

530

SFS 1994:281

PROTOKOLL

Vid undertecknandet av avtalet

mellan Konungariket Sverige och
Republiken Gambia f�r att undvika
dubbelbeskattning och f�rhindra
skatteflykt betr�ffande skatter p�
inkomst har undertecknade kom-
mit �verens om att f�ljande be-
st�mmelser skall utg�ra en in-
tegrerande del av avtalet.

Om Gambia i framtiden kommer

att inf�ra "offehore"-lagstiftning,
skall de beh�riga myndigheterna
genom �msesidig �verenskommelse
best�mma hur avtalet skall till�m-

pas i f�rh�llande till f�retag som
�tnjuter f�rm�ner enligt den lag-

stiftningen.

Till bekr�ftelse h�rav har under-
tecknade, d�rtill vederb�rligen
bemyndigade, undertecknat detta
protokoll.

Som skedde i London den 8 de-
cember 1993, i tv� exemplar p�
engelska spr�ket.

F�r Konungariket Sverige

Lennart Eckerberg

F�r Republiken Gambia

Mohammadou N. Bobb

;

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 1994:281 Lag om dubbelbeskattningsavtal mellan Sverige och Gambia

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