SFS 1994:790 Lag om dubbelbeskattningsavtal mellan Sverige och Vitryssland

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Start / Skatterätt / Lag (1994:790) om dubbelbeskattningsavtal mellan Sverige och Vitryssland / SFS 1994:790 Lag om dubbelbeskattningsavtal mellan Sverige och Vitryssland

SFS 1994_790 Lag om dubbelbeskattningsavtal mellan Sverige och Vitryssland

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                   </style> <div id="page1-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 Utkom fr�n trycket den 21 juni 1994 Lag om dubbelbeskattningsavtal mellan Sverige och Vitryssland; utf�rdad den 9 juni 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 Vitryssland undertecknade den 10 mars 1994 skall 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�mmelse i avtalet beskattas endast i Vitryssland, skall s�dan inkomst inte tas med vid taxeringen i Sverige. 4 � F�ljande f�rfattningar skall inte l�ngre till�mpas s�vitt avser f�rh�l- landet mellan Sverige och Vitryssland, n�mligen - lagen (1982: 708) om dubbelbeskattningsavtal mellan Sverige och Sov- jetunionen, - kung�relsen (1971:130) om till�mpning av protokoll mellan Sverige och Sovjetunionen ang�ende �msesidig skattebefrielse f�r luftfartsf�retag och deras anst�llda, - kung�relsen (1973:563) om till�mpning av protokoll mellan Sverige och Sovjetunionen ang�ende �msesidig skattebefrielse f�r sj�fartsf�retag. Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar CARL BILDT BO LUNDGREN (Finansdepartementet) 1 Prop. 1993/94:230, bet. 1993/94:SkU39, rskr. 1993/94:346. 1513 </div> <div id="page2-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 AVTAL MELLAN KONUNGARIKET SVERIGE OCH REPUBLIKEN VITRYSSLAND F�R UNDVIKANDE AV DUBBELBESKATTNING OCH F�RHINDRANDE AV SKATTEFLYKT BETR�FFANDE SKATTER P� INKOMST Konungariket Sveriges regering och Republiken Vitrysslands rege- ring, som �nskar ing� ett avtal for undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst, har kommit �verens om f�ljande: Artikel 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. Artikel 2 Skatter som omfattas av avtalet 1. De skatter p� vilka detta avtal till�mpas �r: a) i Republiken Vitryssland: 1) skatten p� inkomst och vinst som f�rv�rvas av juridiska perso- ner, 2) inkomstskatten f�r fysiska personer, och 3) skatten p� fast egendom; (i det f�ljande ben�mnda "vitrysk skatt"); b) i Sverige: 1) den statliga inkomstskatten, sj�mansskatten och kupongskat- ten d�ri inbegripna, CONVENTION BETWEEN THE KINGDOM OF SWEDEN AND THE REPUBLIC OF BELARUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of the Kingdom of Sweden and the Government of the Republic of Belarus, 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: 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 Republic of Belarus: (i) the tax on income and pro- fits of legal persons; (ii) the income tax of individu- als; and (iii) the tax on immovable property; (hereinafter referred to as "Re- public of Belarus tax"); (b) in Sweden: (i) the State income tax (den statliga inkomstskatten), includ- ing the sailors' tax (sj�mans- Bilaga 1514 </div> <div id="page3-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 2) den s�rskilda inkomstskatten f�r utomlands bosatta, 3) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., och 4) 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 skatter som anges i punkt 1. De beh�riga myndigheterna i de avtalsslutande staterna skall meddela varandra de v�sentliga �ndringar som vidtagits i respektive skattelagstiftning. 3. Straffavgifter som p�f�rs en skattskyldig p� grund av skatte- bedr�geri eller annan skatteflykt eller r�nta som p�f�rs p� grund av f�r sent erlagda skatter anses vid till�mpningen av detta avtal inte som skatter. 4. Vid till�mpningen av artiklar- na 7 och 14 skall den vitryska skatten p� tast egendom som anges i punkt 1 a) i denna artikel anses som en skatt p� inkomst eller skatt p� vinst beroende p� sammanhang- et. Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ran- leder annat, har vid till�mpningen av detta avtal f�ljande uttryck skatten) and the coupon tax (kupongskatten); (ii) the special income tax for non-residents (den sarskilda in- komstskatten for utomlands bosatta); (iii) the special income tax for non-resident artistes and athletes (den sarskilda inkomstskatten for utomlands bosatta artister m.fl.); and (iv) the communal income tax (den kommunala inkomstskat- ten); (hereinafter referred to as "Swe- dish tax"). (2) The Convention shall apply also to any identical or substantial- ly similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the taxes referred to in paragraph (1). The competent authorities of the Contracting Sta- tes shall notify each other of any substantial changes which have been made in their respective taxa- tion laws. (3) Penalty charges levied on a taxpayer because of tax fraud or other evasion of taxes or interest charged because of late payment of taxes shall not be considered as taxes for the purposes of this Con- vention. . (4) For the purposes of Articles 7 and 14 the Republic of Belarus tax on immovable property mentio- ned in paragraph (l)(a) of this Article shall be considered as an income tax or a profits tax, as the context requires. Article 3 General definitions (1) For the purposes of this Convention, unless the context otherwise requires: 1515 </div> <div id="page4-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 nedan angiven betydelse: a) "Republiken Vitryssland" �syftar det omr�de som utg�r Republiken Vitrysslands territorium i enlighet med folkr�tten och d�r Republiken Vitrysslands skattelag- stiftning till�mpas; b) "Sverige" �syftar Konungari- ket Sverige och innefattar, n�r uttrycket anv�nds i geografisk betydelse, Sveriges territorium, Sveriges territorialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folkr�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion; c) "en avtalsslutande stat" och "den andra avtalsslutande staten" �syftar Republiken Vitryssland och Sverige beroende p� sammanhang- et; d) "person" inbegriper fysisk person, bolag och annan person- sammanslutning; e) "bolag" �syftar aktiebolag eller annan juridisk person med obegr�nsat eller begr�nsat ansvar f�r del�garna, eller annan samman- slutning som vid inkomstbeskatt- ningen behandlas 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- tal sslu t�nde stat utom d� skeppet eller luftfartyget anv�nds uteslutan- de mellan platser i den andra av- talsslutande staten; h) "medborgare" �syftar: 1) fysisk person som har med- borgarskap i en avtalsslutande stat, 2) juridisk person, handels- bolag och annan sammanslutning som bildats enligt den lagstift- ning som g�ller i en avtalsslutan- 1516 (a) the term "the Republic of Belarus" means the territory form- ing the State territory of the Re- public of Belarus in accordance with international law and to which the tax laws of the Republic of Belarus apply; (b) the term "Sweden" means the Kingdom of Sweden and, when used in a geographical sense, in- cludes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accordance with interna- tional law exercises sovereign rights or jurisdiction; (c) the terms "a Contracting State" and "the other Contracting State" mean the Republic of Be- larus 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 corporation or other legal entity with unlimited or limited liability, or any other body corpo- rate which is treated as a separate entity for income 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 traf- fic" means any transport by a ship or aircraft operated by an enterpri- se of a Contracting State, except when the ship or aircraft is opera- ted 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; </div> <div id="page5-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> de stat; i) "beh�rig myndighet" �syftar: 1) i Republiken Vitryssland, finansministeriet i Republiken Vitryssland eller dess befullm�k- tigade ombud, 2) i Sverige, finansministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndig- het vid till�mpningen av detta avtal. 2. D� en avtalsslutande stat till�mpar avtalet anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i 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, plats f�r bolags bildande, bos�ttning, plats f�r f�retagsledning eller annan lik- nande omst�ndighet, dock att a) uttrycket inte inbegriper per- son som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat, samt b) betr�ffande handelsbolag och d�dsbo, inbegriper uttrycket s�dan person endast i den m�n dess in- komst �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 best�mmelser- na i punkt 1 fysisk person har 1517 SFS 1994:790 (i) the term "competent authori- ty" means: (i) in the Republic of Belarus, the Ministry of Finance of the Republic of Belarus or its autho- rized representative; and (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. (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, place of incorporation, residence, place of management or any other criterion of a similar nature, provided, however, that (a) this term does not include any person who is liable to tax in that State in respect only of income from sources in that State; and (b) this term applies, for a part- nership or estate, 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 indivi- </div> <div id="page6-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 hemvist i b�da avtalsslutande sta- terna, 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); 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, skall de beh�riga myndigheterna i de av- talsslutande staterna avg�ra fr�gan genom �msesidig �verenskommel- se. 3. D� p� grund av best�mmelser- na i punkt 1 annan person �n fy- sisk person har hemvist i b�da avtalsslutande staterna, skall de beh�riga myndigheterna s�ka av- g�ra fr�gan genom �msesidig �verenskommelse. 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" 1518 dual is a resident of both Contract- ing 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; (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 natio- nal; (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, the competent authorities of the Con- tracting States shall settle the ques- tion by mutual agreement. Article 5 Permanent establishment (1) For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) The term "permanent esta- </div> <div id="page7-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 innefattar s�rskilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar, g) byggnad som anv�nds f�r f�rs�ljning av varor, och h) plats f�r byggnads-, anl�gg- nings-, monterings- eller installa- tionsverksamhet men endast om verksamheten p�g�r under en tid- rymd som �verstiger tolv m�nader. 3. 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, utst�llning eller utl�mnande av f�retaget till- h�riga varor, b) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r lagring, utst�llning eller utl�m- nande, 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 uteslu- tande f�r ink�p av varor eller inh�mtande av upplysningar f�r f�retaget, e) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslu- tande f�r att f�r f�retaget bedriva annan verksamhet av f�rberedande eller bitr�dande art, f) innehavet av en stadigvarande plats f�r aff�rsverksamhet uteslu- tande f�r att kombinera verksam- heter som anges i punkterna a-e, under f�ruts�ttning att hela verk- samheten 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. blishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place of ex- traction of natural resources; (g) a building used for selling goods; and (h) a building site, a construc- tion, assembly or installation pro- ject but only where such site or project continues for a period of more than twelve months. (3) Notwithstanding the prece- ding 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, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpo- se of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpo- se of processing by another enter- prise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting in- formation, for the enterprise; (e) the maintenance of a fixed place of 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. 1519 </div> <div id="page8-div" style="position:relative;width:650px;height:908px;"> <img width="650" height="908" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 4. Om en person - som inte �r s�dan oberoende representant p� vilken punkt 5 till�mpas - �r verk- sam i en avtalsslutande stat f�r ett f�retag i den andra avtalsslutande staten samt i den f�rstn�mnda avtalsslutande staten har och d�r regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, anses detta f�retag - utan hinder av be- st�mmelserna i punkterna 1 och 2 - ha fast driftst�lle i denna stat be- tr�ffande varje verksamhet som denna person bedriver f�r f�re- taget. Detta g�ller dock inte om den verksamhet som denna person bedriver �r begr�nsad till s�dan som anges i punkt 3 och som - om den bedrevs fr�n en stadigvarande plats f�r aff�rsverksamhet - inte skulle g�ra denna stadigvarande plats f�r aff�rsverksamhet till fast driftst�lle enligt best�mmelserna i n�mnda punkt. 5. 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. 6. Den omst�ndigheten att ett bolag med hemvist i en avtalsslu- tande stat kontrollerar eller kon- trolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rs- verksamhet 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. (4) Notwithstanding the provi- sions of paragraphs (1) and (2), where a person - other than an agent of an independent status to whom paragraph (5) 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 perma- nent establishment in the first-men- tioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the ac- tivities of such person are limited to those mentioned in paragraph (3) which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. (5) 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. (6) 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 esta- blishment of the other. 1520 </div> <div id="page9-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (d�ri inbegripen inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Uttrycket "fast egendom" �syftar mark och byggnader. Ut- trycket inbegriper ocks� tillbeh�r till fast egendom, levande och d�da inventarier i lantbruk och skogs- bruk, r�ttigheter p� vilka best�m- melserna i privatr�tten om fast egendom till�mpas, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineral f�rekomst, k�lla eller annan naturtillg�ng. Skepp, b�tar och luftfartyg anses inte vara fast egendom. 3. Best�mmelserna i punkt 1 till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, 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. 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�rel- se i den andra avtalsslutande staten Article 6 Income from immovable property (1) Income derived by a resident of a Contracting State from immo- vable property (including income from agriculture or forestry) situa- ted in the other Contracting State may be taxed in that other State. (2) The term "immovable pro- perty" means land and buildings. The term shall also include pro- perty accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immo- vable property and rights to vari- able or fixed payments as conside- ration for the working of, or the right to work, mineral deposits, sources and other natural resour- ces. 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 1521 </div> <div id="page10-div" style="position:relative;width:651px;height:908px;"> <img width="651" height="908" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets inkomst beskattas i den andra staten, men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat bedriver r�relse i den andra avtalsslutande staten fr�n d�r be- l�get fast driftst�lle h�nf�rs, om inte best�mmelserna i punkt 3 f�ranleder annat, i vardera avtals- slutande staten till det fasta drift- st�llet den inkomst som det kan antas att driftst�llet skulle ha f�r- v�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 fasta driftst�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. 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 s�dant f�rfarande. Den f�r- delningsmetod som anv�nds skall dock vara s�dan att resultatet �ver- ensst�mmer med principerna i denna artikel. 1522 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 esta- blishment situated therein, there shall in each Contracting State be attributed to that permanent esta- blishment the profits which it might be expected to make if it were a distinct and separate enter- prise engaged in the same or simi- lar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a perma- nent 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 esta- blishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. (4) Insofar as it has been custo- mary in a Contracting State to determine the profits to be attribu- ted to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in para- graph (2) shall preclude that Con- tracting State from determining the profits to be taxed by such an apportionment as may be customa- ry; the method of apportionment adopted shall, however, be such that the result shall be in accordan- ce with the principles contained in this Article. </div> <div id="page11-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 5. Inkomst h�nf�rs inte till fast driftst�lle endast av den anledning- en att varor ink�ps genom det festa driftst�llets f�rsorg f�r f�retaget. 6. Vid till�mpningen av f�re- g�ende punkter best�ms inkomst som �r h�nf�rlig till det fasta drift- st�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och till- r�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 denna artikel. Artikel 8 Sj�fart och luftfart 1. Inkomst, som f�rv�rvas av ett f�retag i en avtalsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik, beskattas endast i denna stat. 2. 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). 3. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i ett gemensamt f�retag eller en interna- tionell driftsorganisation. (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 en- terprise. (6) For the purposes of the pre- ceding paragraphs, the profits to be attributed to the permanent esta- blishment 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) With respect to profits deri- ved 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 Scandinavi- an Airlines System (SAS). (3) The provisions of paragraph (1) shall also apply to profits from the participation in a joint business or an international operating agen- cy. 1523 </div> <div id="page12-div" style="position:relative;width:652px;height:909px;"> <img width="652" height="909" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 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�retags kapital, iakttas f�ljande. Om mellan f�retagen i fr�ga om handelsf�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 in- komst, som utan s�dana villkor skulle ha tillkommit det ena f�re- taget men som p� grund av villko- ren i fr�ga inte tillkommit detta f�retag, inr�knas i detta f�retags inkomst och beskattas i �verens- st�mmelse d�rmed. 2. I fall d� en avtalsslutande stat inr�knar i inkomsten f�r ett f�retag i denna stat och i �verensst�mmel- se d�rmed beskattar inkomst som ett f�retag i den andra avtalsslutan- de staten beskattats f�r i denna andra stat samt den s�lunda in- r�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 i denna stat. Vid s�dan justering iakttas �vriga best�mmel- ser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna �verl�gger vid behov med varandra. 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 mana- gement, 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 appropri- ate adjustment to the amount of the tax charged therein on those pro- fits. 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. 1524 </div> <div id="page13-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 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 ut- delningen har hemvist, enligt lag- stiftningen i denna stat, men om mottagaren 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 direkt innehar minst 30 procent av det utbetalande bolagets kapital, b) 10 procent av utdelningens bruttobelopp i �vriga fall. Utan hinder av best�mmelserna i a) och b) skall s�dan utdelning beskattas endast i den avtalsslutan- de stat d�r den som har r�tt till utdelningen har hemvist om den som har r�tt till utdelningen �r ett bolag (med undantag av handels- bolag) som direkt innehar 100 procent av det utbetalande bolagets kapital men endast till den del vinsten av vilken utdelningen be- talas h�rr�r fr�n industriella aktivi- teter eller tillverkning eller fr�n jordbruk, skogsbruk, fiske eller turism (inbegripet restaurang- och hotell verksamhet). Best�mmelsen i detta stycke skall emellertid inte till�mpas om vinsten av vilken utdelningen betalas har undantagits fr�n beskattning i den andra av- talsslutande staten. Best�mmelserna i denna punkt ber�r inte bolagets beskattning f�r den vinst av vilken utdelningen betalas. 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 recipient is the beneficial owner of the dividends the tax so charged shall not ex- ceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 30 per cent of the capital of the company pay- ing the dividends; (b) 10 per cent of the gross amount of the dividends in all other cases. Notwithstanding the provisions of sub-paragraphs (a) and (b) such dividends shall be taxable only in the Contracting State of which the beneficial owner is a resident if the beneficial owner is a company (other than a partnership) which holds directly 100 per cent of the capital of the company paying the dividends but only to the extent that the profits out of which the dividends are paid have been deri- ved from industrial or manufac- turing activities or from agricultu- re, forestry, fishing or tourism (including restaurants and hotels). However, this exemption shall not apply if the profits out of which the dividends are paid have been exempt from tax in the other Con- tracting State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 1525 </div> <div id="page14-div" style="position:relative;width:648px;height:906px;"> <img width="648" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 3. Med uttrycket "utdelning" f�rst�s i denna artikel inkomst av aktier eller andra r�ttigheter som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag, som enligt lagstiftningen i den stat d�r det utdelande bolaget har hemvist vid beskattningen behandlas p� samma s�tt som inkomst av aktier. 4. Best�mmelserna i punkterna 1 och 2 till�mpas inte, om den som har r�tt till utdelningen har hemvist i en avtalsslutande stat och bedri- ver r�relse i den andra avtalsslu- tande staten, d�r bolaget som be- talar 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 andra avtalsslutan- de staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelning- en betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken ut- delningen betalas �ger verkligt samband med fast driftst�lle eller stadigvarande anordning i denna andra stat, och inte heller beskatta bolagets icke utdelade vinst, �ven om utdelningen eller den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. 1526 (3) The term "dividends" as used in this Article means income from 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, 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 undistri- buted profits to a tax on the com- pany's undistributed profits, even if the dividends paid or the undi- stributed profits consist wholly or partly of profits or income arising in such other State. </div> <div id="page15-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 Artikel 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. R�ntan f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lagstift- ningen i denna stat, men om mot- tagaren har r�tt till r�ntan f�r skat- ten inte �verstiga 5 procent av r�ntans bruttobelopp. 3. Utan hinder av best�mmelser- na i punkt 2 skall r�nta beskattas endast i den avtalsslutande stat d�r mottagaren av r�ntan har hemvist om n�gon av f�ljande f�ruts�tt- ningar �r uppfylld: a) utbetalaren eller mottagaren av r�ntan �r den avtalsslutande staten sj�lv, n�gon av dess offentligr�ttsli- ga organ, politiska underavdel- ningar eller lokala myndigheter eller centralbanken i en avtalsslu- tande stat; b) r�ntan betalas p� grund av l�n som godk�nts av regeringen i den avtalsslutande stat d�r utbetalaren av r�ntan har hemvist; c) r�ntan betalas p� grund av l�n som beviljats eller garanterats av en finansiell institution av offent- ligr�ttslig natur med syfte att fr�m- ja export eller utveckling under f�ruts�ttning att krediten �r be- viljad p� s�rskilt f�rm�nliga vill- kor; d) r�ntan betalas p� grund av l�n som beviljats av en bank om syftet med l�net �r att fr�mja export eller utveckling i den andra avtalsslutan- de staten; e) r�ntan betalas av ett f�retag i den andra avtalsslutande staten med anledning av r�ntemottagarens kreditf�rs�ljning av varor eller industriell, kommersiell eller veten- 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 ow- ner of the interest the tax so char- ged shall not exceed 5 per cent of the gross amount of the interest. (3) Notwithstanding the provi- sions of paragraph (2) interest 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 payer or the recipient of the interest is the Contracting State itself, a statutory body, a political subdivision or a local authority thereof or the Central Bank of a Contracting State; (b) the interest is paid in respect of a loan which has been approved by the Government in the Contract- ing State where the payer of the interest is a resident; (c) the interest is paid in respect of a loan granted or guaranteed by a financial institution of a public character with the objective to promote exports or development, if the credit is granted or guaranteed on preferential conditions; (d) the interest is paid in respect of a loan granted by a bank if the objective of the loan is to promote exports or development in the other Contracting State; (e) the interest is paid in respect of an indebtedness arising on the sale on credit, by the recipient, of any merchandise or industrial, commercial or scientific equipment 1527 </div> <div id="page16-div" style="position:relative;width:652px;height:909px;"> <img width="652" height="909" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 skaplig utrustning. 4. 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�lden�- 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 agiobe- lopp och vinster som h�nf�r sig till s�dana v�rdepapper, obligationer eller debentures. Straffavgift p� grund av sen betalning anses inte som r�nta vid till�mpningen av denna artikel. 5. Best�mmelserna i punkterna 1 och 2 till�mpas inte, om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksam- het 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 sta- digvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 6. R�nta anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r den staten sj�lv, politisk under- avdelning, 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 stadigvaran- de anordning i samband med vilken den skuld uppkommit f�r vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet eller den sta- digvarande anordningen, anses r�n- 1528 to an enterprise of the other Con- tracting State. (4) 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. (5) The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a per- manent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effec- tively connected with such perma- nent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. (6) Interest shall be deemed to arise in a 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 </div> <div id="page17-div" style="position:relative;width:648px;height:906px;"> <img width="648" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 tan h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadig- varande anordningen finns. 7. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan person r�ntebeloppet, med h�nsyn till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbindelser inte f�relegat, till�m- pas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i var- dera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. 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 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: a) 3 procent av royaltyns brutto- belopp om royaltyn avser ers�tt- ning f�r nyttjandet av, eller r�tten att nyttja, patent, hemligt recept eller hemlig tillverkningsmetod eller f�r upplysning om erfaren- hetsr�n av industriell, kommersiell eller vetenskaplig natur; b) 5 procent av royaltyns brutto- belopp om royaltyn avser ers�tt- ning f�r nyttjandet av, eller r�tten such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. (7) Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other 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. 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: (a) 3 per cent of the gross amount of the royalties if the roy- alties have been received as a consideration for the use, or the right to use, any patent, secret formula or process, or for informa- tion concerning industrial, com- mercial or scientific experience; (b) 5 per cent of the gross amount of the royalties if the roy- alties have been received as a 1529 </div> <div id="page18-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 att nyttja, industriell, kommersiell eller vetenskaplig utrustning; och c) 10 procent av royaltyns brut- tobelopp i �vriga fall. 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 samt f�r nyttjandet av, eller f�r r�tten att nyttja, industriell, kom- mersiell eller vetenskaplig utrust- ning eller f�r upplysning om erfa- renhetsr�n av industriell, kommer- siell 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 den staten sj�lv, politisk under- avdelning, lokal myndighet eller en person med hemvist i denna stat. 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 stadigvaran- consideration for the use of, or the right to use, industrial, commercial or scientific equipment; and (c) 10 per cent of the gross amount of the royalties in all other cases. (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 the use of, or the right to use, industrial, commercial, or scientific equip- ment, or for information concern- ing industrial, commercial or sci- entific 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. 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 1530 </div> <div id="page19-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 de anordning i samband varmed skyldigheten att betala royaltyn uppkommit, och royaltyn belastar det festa driftst�llet eller den sta- digvarande anordningen, anses royaltyn h�rr�ra fr�n den stat d�r det festa 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 royal ty beloppet, med h�nsyn till det nyttjande, den r�tt eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetala- ren och den som har r�tt till royal- tyn om s�dana f�rbindelser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mn- da belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstift- ningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. 7. Om Republiken Vitryssland i ett avtal f�r undvikande av dubbel- beskattning med tredje stat, som den l juli 1993 var medlem i Or- ganisationen f�r ekonomiskt sam- arbete och utveckling (OECD), �verenskommer att undanta s�dan royal ty som avses i punkt 2 a) och som h�rr�r fr�n Republiken Vit- ryssland fr�n vitrysk skatt eller att begr�nsa den skattesats som anges i n�mnda punkt skall denna skatte- befrielse eller l�gre skattesats till�mpas automatiskt som om detta hade f�reskrivits i punkt 2 a) i denna artikel. 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) If in any convention for the avoidance of double taxation con- cluded by the Republic of Belarus with a third State, being a member of the Organisation for Economic Co-operation and Development (OECD) on July 1, 1993, the Republic of Belarus would agree to exempt royalties mentioned in sub- paragraph (a) of paragraph (2) arising in the Republic of Belarus from the Republic of Belarus tax on royalties or to limit the rate of tax provided in that sub-paragraph such exemption or lower rate shall automatically apply as if it had been specified in sub-paragraph (a) of paragraph (2) of this Article. 1531 </div> <div id="page20-div" style="position:relative;width:652px;height:909px;"> <img width="652" height="909" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 Artikel 13 Realisationsvinst 1. Vinst, som person med hem- vist i en avtalsslutande stat f�r- v�rvar p� grund av �verl�telse av s�dan fest egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 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�r- v�rvar 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. Best�mmelserna i denna punkt till�mpas betr�ffande vinst som f�rv�rvas av det svenska, danska och norska luftfartskonsortiet Scan- dinavian Airlines System (SAS) men endast i fr�ga om den del av vinsten som motsvarar den 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 1532 Article 13 Gains from the alienation of property (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 that other State. (2) Gains from alienation of movable property forming part of the business property of a perma- nent establishment which an enter- prise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, 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 ope- rated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. With respect to gains derived by the Swedish, Danish and Norwegi- an air transport consortium Scandi- navian Airlines System (SAS), the provisions of this paragraph shall apply only to such portion of the gains as corresponds to the partici- pation held in that consortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS). (4) Gains from the alienation of any property other than that refer- red to in paragraphs (1), (2) and </div> <div id="page21-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 endast i den avtalsslutande stat d�r �verl�taren har hemvist. 5. Vinst p� grund av avyttring av andelar eller andra r�ttigheter i ett bolag med hemvist i en av de avtalsslutande staterna som f�r- v�rvas av en fysisk person som har haft hemvist i denna stat och f�tt hemvist i den andra avtalsslutande staten f�r - utan hinder av best�m- melserna 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 perso- nen upph�rt att ha hemvist i den f�rstn�mnda staten. Artikel 14 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som en fysisk person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verk- samhet, beskattas endast i denna stat om han inte i den andra av- talsslutande staten har en stadig- varande anordning som regelm�s- sigt st�r till hans f�rfogande f�r att ut�va verksamheten. Om han har en s�dan stadigvarande anordning, f�r inkomsten beskattas i denna andra stat men endast s� stor del av den som �r h�nf�rlig till denna stadigvarande anordning. 2. Uttrycket "fritt yrke" inbe- griper s�rskilt sj�lvst�ndig veten- skaplig, litter�r och konstn�rlig verksamhet, uppfostrings- och un- dervisningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�ka- re, advokat, ingenj�r, arkitekt, tandl�kare och revisor ut�var. (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 shares or other corporate rights of a company which is a resident of one of the Contracting States derived by an individual who has been a resident of that State and who has become a resident of the other Contracting State, may be taxed in the first- mentioned State if the alienation of such property occur at any time during the ten years following the date on which the individual has ceased to be a resident of the first- mentioned State. Article 14 Independent personal services (1) Income derived by an indivi- dual who is a resident of a Con- tracting State in respect of pro- fessional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly avail- able to him in the other Contract- ing State for the purpose of per- forming his activities. If he has such a fixed base, the income may be taxed in the other State but only so much thereof as is attributable to that fixed base. (2) The term "professional servi- ces" includes especially indepen- dent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. 1533 </div> <div id="page22-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 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 avtalsslu- tande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelser- na i punkt 1 beskattas ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r f�r arbe- te som utf�rs i den andra avtalsslu- tande staten, endast i den f�rst- n�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 arbets- givare som inte har hemvist i den andra staten eller p� dennes v�g- nar, samt c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande an- ordning som arbetsgivaren har i den andra staten. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete som utf�rs ombord p� skepp eller luftfartyg, som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat, beskattas i denna stat. Om person med hemvist i Sverige uppb�r inkomst av arbete, vilket utf�rs ombord p� ett luftfartyg som anv�nds i internationell trafik av luftfartskonsortiet Scandinavian Airlines System (SAS), beskattas inkomsten endast i Sverige. 1534 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 provi- sions of paragraph (1), remunera- tion derived by a resident of a Contracting 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 prece- ding provisions of this Article, 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. </div> <div id="page23-div" style="position:relative;width:642px;height:903px;"> <img width="642" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 Artikel 16 Styrelsearvode Styrelsearvode och annan lik- nande ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r i egenskap av medlem i styrelse i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artikel 17 Artister och idrottsm�n 1. Utan hinder av best�mmelser- na i artiklarna 14 och 15 f�r in- komst, 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- larna 7, 14 och 15, beskattas i den avtalsslutande stat d�r artisten eller idrottsmannen ut�var verksamhe- ten. Artikel 18 Pension, livr�nta och liknande ers�ttningar 1. Om inte best�mmelserna i artikel 19 punkt 2 f�ranleder annat f�r pension och annan liknande ers�ttning, utbetalning enligt social- f�rs�kringslagstiftningen och liv- r�nta, vilka h�rr�r fr�n en avtals- slutande stat och betalas till person 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 of a company which is a resi- dent of the other Contracting State may be taxed in that other State. Article 17 Artistes and sportsmen (1) Notwithstanding the provi- sions of Articles 14 and 15, in- come derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as 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 provi- sions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertai- ner or sportsman are exercised. 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 1535 </div> <div id="page24-div" style="position:relative;width:647px;height:905px;"> <img width="647" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 med hemvist i den andra avtalsslu- tande staten, beskattas i den f�rst- n�mnda avtalsslutande staten. 2. Med uttrycket "livr�nta" f�rst�s i denna artikel 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 svaran- de vederlag i penningar eller pen- ningars v�rde. Artikel 19 Offentlig tj�nst 1. a) Ers�ttning (med undantag f�r pension), som betalas av en avtalsslutande stat, en av dess politiska underavdelningar eller lokala myndigheter till fysisk per- son p� grund av arbete som utf�rs i denna stats, politiska underav- delningars eller lokala myndig- heters tj�nst, beskattas endast i denna stat. b) S�dan ers�ttning beskattas emellertid endast i den avtalsslutan- de stat i vilken den fysiska perso- nen har hemvist, om arbetet utf�rs i denna stat och personen i fr�ga: 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 underavdelningar eller lokala myn- digheter till fysisk person p� grund av arbete som utf�rts i denna stats, dess politiska underavdelningars eller lokala myndigheters tj�nst, beskattas endast i denna stat. b) S�dan pension (med undantag f�r pension som utbetalas enligt 1536 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 State or a political subdivision or a local authority thereof to an in- dividual in respect of services rendered to that State or subdivi- sion or authority shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpo- se 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 servi- ces rendered to that State or sub- division or authority shall be tax- able only in that State. (b) However, such pension (ex- cept for pension paid under the </div> <div id="page25-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 socialf�rs�kringslagstiftningen) be- skattas emellertid endast i den andra avtalsslutande staten om personen i fr�ga har hemvist och �r medborgare i denna stat. 3. Best�mmelserna i artiklarna 15, 16 och 18 till�mpas p� ers�tt- ning och pension som betalas p� grund av arbete som utf�rts i sam- band med r�relse som bedrivs av en avtalsslutande stat, en av dess politiska underavdelningar eller lokala myndigheter. Artikel 20 Studerande Studerande eller aff�rspraktikant, som har eller omedelbart f�re vistelsen i en avtalsslutande stat hade hemvist i den andra avtalsslu- tande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin undervisning eller utbildning, beskattas inte i denna stat f�r be- lopp som han erh�ller f�r sitt uppe- h�lle, sin undervisning eller ut- bildning, under f�ruts�ttning att beloppen h�rr�r fr�n k�lla utanf�r denna stat. Artikel 21 Annan inkomst 1. Inkomst som person med hemvist i en 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 49-SFS 1994 social security legislation) shall be taxable only in the other Contract- ing 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 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. 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 1537 </div> <div id="page26-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 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 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 respekti- ve artikel 14. Artikel 22 Undanr�jande av dubbelbeskattning 1. Betr�ffande Republiken Vit- ryssland skall dubbelbeskattning undvikas p� f�ljande s�tt: Om person med hemvist i Re- publiken Vitryssland f�rv�rvar in- komst som enligt best�mmelserna i detta avtal f�r beskattas i Sverige, skall Republiken Vitryssland fr�n vitrysk skatt p� inkomsten avr�kna ett belopp motsvarande den in- komstskatt som erlagts i Sverige p� inkomsten. S�dan avr�kning skall emellertid inte �verstiga den del av den vit- ryska skatten, ber�knad f�re av- r�kning, som �r h�nf�rlig till den inkomst som f�r beskattas i Sveri- ge. 2. Betr�ffande Sverige skall dubbelbeskattning undvikas p� f�l- jande s�tt: a) Om person med hemvist i Sverige f�rv�rvar inkomst som enligt vitrysk lagstiftning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Republi- ken Vitryssland, skall Sverige - med beaktande av best�mmelserna i svensk lagstiftning betr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de framdeles kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) - fr�n den svenska skatten 1538 through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the pro- visions of Article 7 or Article 14, as the case may be, shall apply. Article 22 Elimination of double taxation (1) In the case of the Republic of Belarus, double taxation shall be avoided as follows: Where a resident of the Republic of Belarus derives income which, in accordance with the provisions of this Convention, may be taxed in Sweden, the Republic of Belarus shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in Sweden. Such deduction shall not, how- ever, exceed that part of the in- come tax in the Republic of Be- larus as computed before the de- duction is given, which is attribu- table to the income which may be taxed 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 Republic of Belarus and in accordance with the pro- visions of this Convention may be taxed in the Republic of Belarus, Sweden shall allow - subject to the provisions of the law of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the gene- ral principle hereof) - as a deduc- tion from the tax on such income, </div> <div id="page27-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 p� inkomsten avr�kna ett belopp motsvarande den vitryska skatt som erlagts p� inkomsten. b) Om en person med hemvist i Sverige f�rv�rvar inkomst, som enligt best�mmelserna i artikel 19 beskattas endast i Republiken Vit- ryssland, f�r Sverige - vid best�m- mandet av svensk progressiv skatt - beakta s�dan inkomst. c) Vid till�mpningen av a) ovan skall den vitryska skatten p� fast egendom som anges i artikel 2 punkt 1 a) anses som en inkomst- skatt. d) Utan hinder av best�mmelser- na i a) i denna punkt �r utdelning fr�n bolag med hemvist i Republi- ken Vitryssland till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt best�mmelserna i svensk lag om skattebefrielse for utdelning som erh�lles av svenska bolag fr�n dotterbolag utomlands. e) Vid till�mpningen av a) i denna punkt anses "den vitryska skatt som erlagts" innefatta vitrysk skatt som skulle ha erlagts om inte tidsbegr�nsad befrielse fr�n eller neds�ttning av skatt medgivits enligt best�mmelser om skattel�tt- nader i vitrysk lagstiftning avsedd att fr�mja ekonomisk utveckling till den del s�dan befrielse eller ned- s�ttning medgivits f�r vinster fr�n industriella aktiviteter eller till- verkningsverksamhet eller fr�n jordbruk, skogsbruk, fiske eller turism (restaurang- och hotellverk- samhet d�ri inbegripna) under f�ruts�ttning att verksamheten har bedrivits i Republiken Vitryssland. Vid till�mpningen av d) i denna punkt skall en skatt om 15 procent ber�knad p� ett svenskt beskatt- ningsunderlag anses ha erlagts avseende n�mnda aktiviteter - under f�ruts�ttning att de villkor som anges i f�reg�ende mening �r an amount equal to the Republic of Belarus tax paid in respect of such income. (b) Where a resident of Sweden derives income which, in accordan- ce with the provisions of Article 19, shall be taxable only in the Republic of Belarus, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in the Republic of Belarus. (c) For the purpose of sub-para- graph (a) of this paragraph the Republic of Belarus tax on immo- vable property mentioned in para- graph (1) (a) of Article 2 shall be considered as an income tax. (d) Notwithstanding the provi- sions of sub-paragraph (a) of this paragraph, dividends paid by a company which is a resident of the Republic of Belarus to a company which is a resident of Sweden shall be exempt from Swedish tax accor- ding to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish com- panies by subsidiaries abroad. (e) For the purposes of sub-pa- ragraph (a) of this paragraph the term "Republic of Belarus tax paid" shall be deemed to include the tax of the Republic of Belarus which would have been paid but for any time-limited exemption or reduction of tax granted under incentive provisions contained in the laws of the Republic of Belarus designed to promote economic development to the extent that such exemption or reduction is granted for profits from industrial or manu- facturing activities or from agricul- ture, forestry, fishing or tourism (including restaurants and hotels) provided that the activities have been carried out in the Republic of Belarus. For the purposes of sub- paragraph (d) of this paragraph a tax of 15 per cent calculated on a Swedish tax base shall be conside- red to have been paid for such activities - under those conditions 1539 </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 1994:790 uppfyllda. f) Best�mmelserna i punkt e) g�ller endast i fr�ga om de fem f�rsta �ren under vilka detta avtal till�mpas. Denna period kan f�r- l�ngas genom en �msesidig �ver- enskommelse mellan de beh�riga myndigheterna. 3. Utan hinder av �vriga best�m- melser i detta avtal, om a) bolag med hemvist i en av- talsslutande stat huvudsakligen f�rv�rvar sina inkomster fr�n andra stater 1) fr�n aktiviteter s�dana som bank-, sj�farts-, finans- eller f�rs�kringsverksamhet, eller 2) genom att vara huvudkontor, coordination centre eller liknande enhet som tillhandah�ller admini- strativa eller andra tj�nster till en grupp av bolag som bedriver r�relse huvudsakligen i andra stater, och b) s�dan inkomst, i andra fall �n d� till�mpning sker av den metod f�r undvikande av dubbelbeskatt- ning som normalt till�mpas av denna stat, beskattas p�tagligt l�gre enligt den statens lagstiftning �n inkomst av liknande verksamhet som bedrivs inom denna stat eller inkomst fr�n verksamhet som huvudkontor, coordination centre eller liknande enhet som tillhanda- h�ller administrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse i denna stat, skall punkt 2 e) i denna artikel och �vriga best�mmelser i detta avtal som medger undantag fr�n beskatt- ning eller reduktion av skatt inte till�mpas p� inkomst som s�dant bolag f�rv�rvar och inte heller p� utdelning som betalas av s�dant bolag. mentioned in the previous senten- ce. (f) The provisions of sub-para- graph (e) shall apply only for the first five years during which this Convention is effective. This pe- riod may be extended by a mutual agreement between the competent authorities. (3) Notwithstanding any other provision of this Convention, whe- re (a) a company that is a resident of a Contracting State derives its income primarily from other States and (i) from activities such as bank- ing, shipping, financing or in- surance or (ii) from being the headquar- ters, co-ordination centre or similar entity providing admini- strative services or other support to a group of companies which carry on business primarily in other States; and (b) except for the application of the method of elimination of double taxation normally applied by that State, such income would bear a significantly lower tax under the laws of that State than income from similar activities carried out within that State or from being the headquarters, co-ordination centre or similar entity providing admini- strative services or other support to a group of companies which carry on business in that State, as the case may be, sub-paragraph 2 (e) of this Article and any other provisions of this Convention conferring an exemp- tion or a reduction of tax shall not apply to the income of such com- pany and to the dividends paid by such company. 1540 </div> <div id="page29-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 Artikel 23 F�rbud mot diskriminering 1. Medborgare i en avtalsslutan- de stat skall inte i den andra av- talsslutande staten bli f�rem�l for 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. 2. Beskattningen av fast driftst�l- le, som f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskatt- ningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. Denna best�mmelse anses inte medf�ra skyldighet f�r en avtalsslutande stat att medge person med hemvist i den andra avtalsslutande staten s�dant person- ligt avdrag vid beskattningen, s�dan skattebefrielse eller skatte- neds�ttning p� grund av civilst�nd eller f�rs�rjningsplikt mot familj, som medges person med hemvist i den egna staten. 3. Utom i de fall d� best�mmel- serna i artikel 9 punkt 1, artikel 11 punkt 7 eller artikel 12 punkt 6 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtalsslutande staten avdragsgilla vid best�mman- det av den beskattningsbara in- komsten 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 Article 23 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 provi- sions 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. This provision shall not be constru- ed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibiliti- es which it grants to its own resi- dents. (3) Except where the provisions of paragraph (1) of Article 9, paragraph (7) of Article 11, or paragraph (6) of Article 12, apply, interest, royalties and other 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-men- tioned State. Similarly, any debts of an enterprise of a Contracting 1541 </div> <div id="page30-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 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 avtalsslu- tande staten, skall inte i den f�rst- n�mnda 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 annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli underkastat. 5. Utan hinder av best�mmelser- na i artikel 2 till�mpas best�mmel- serna i denna artikel p� skatter av varje slag och beskaffenhet. Artikel 24 F�rfarandet vid �msesidig � verenskommelse 1. Om en person anser att en avtalsslutande stat eller b�da av- talsslutande staterna vidtagit �t- g�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot best�mmelserna i detta avtal kan han, utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordning, 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 23 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 State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be de- ductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. (4) Enterprises of a Contracting State, the capital of which is whol- ly or partly owned or controlled, directly or indirectly, by one or more residents of the other Con- tracting State, shall not be subjec- ted in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected require- ments to which other similar enter- prises of the first-mentioned State are or may be subjected. (5) The provisions of this Article shall, notwithstanding the provi- sions of Article 2, apply to taxes of every kind and description. Article 24 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 23, to that of the Contract- ing State of which he is a national. The case must be presented within three years from the first notifica- tion of the action resulting in taxa- tion not in accordance with the provisions of the Convention. 1542 </div> <div id="page31-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 upphov till beskattning som strider mot best�mmelserna i avtalet. 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 skall genomf�ras utan hinder av tidsgr�nser i de avtalsslu- tande staternas interna lagstiftning. 3. De beh�riga myndigheterna i 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 dubbelbeskatt- ning 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 25 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 best�m- melserna i detta avtal eller i de avtalsslutande staternas interna lagstiftning betr�ffande skatter som omfattas av avtalet, i den m�n beskattningen 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 (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 compe- tent 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 endea- vour to resolve by mutual agree- ment any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States may commu- nicate with each other directly for the purpose of reaching an agree- ment in the sense of the preceding paragraphs. Article 25 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 recei- ved by a Contracting State shall be 1543 </div> <div id="page32-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 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 inbegripet domstolar och administrativa myndigheter) som fastst�ller, uppb�r eller in- driver eller handl�gger �tal eller besv�r i fr�ga om skatter som omfattas av avtalet. Dessa personer eller myndigheter skall anv�nda upplysningarna endast f�r s�dana �ndam�l. De f�r yppa upplysning- arna vid offentliga r�tteg�ngar eller i domstolsavg�randen. Utbyte av upplysningar skall verkst�llas efter beg�ran om detta i enskilda fall. 2. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r en avtalsslutande stat att a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och ad- ministrativ 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�r- faringss�tt eller upplysningar, vil- kas �verl�mnande skulle strida mot allm�nna h�nsyn (ordre public). Artikel 26 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 treated as secret in the same man- ner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement 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 information only for such purpo- ses. They may disclose the infor- mation in public court proceedings or in judicial decisions. The ex- change of information shall be carried out at request with respect to particular cases. (2) In no case shall the provi- sions of paragraph (1) be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the admini- stration 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 26 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. 1544 </div> <div id="page33-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 och konsul�ra tj�nsteman. Artikel 27 Ikrafttr�dande 1. Detta avtal skall ratificeras och ratifikationshandlingarna skall utv�xlas snarast m�jligt. 2. Avtalet tr�der i kraft trettio dagar efter utv�xlingen av ratifika- tionshandlingarna och dess best�m- melser till�mpas p� inkomst som f�rv�rvas den 1 januari det �r som f�ljer n�rmast efter det �r d� av- talet tr�der i kraft eller senare. Artikel 28 Upph�rande Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslutan- de stat. Vardera avtalsslutande staten kan p� diplomatisk v�g, skriftligen upps�ga avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av varje kalender�r. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla betr�ffande inkomst som f�rv�rvas den 1 januari det �r som f�ljer n�rmast efter det �r under vilket underr�ttelsen l�mnas eller senare. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen bemyndigade, undertecknat detta avtal. Som skedde i Minsk den 10 mars 1994 p� vitryska, svenska och engelska spr�ken. F�r den h�ndelse att tvist uppkommer vid tolkningen skall den engelska texten �ga f�re- tr�de. Article 27 Entry into force (1) This Convention is subject to ratification and the instruments of ratification shall be exchanged as soon as possible. (2) The Convention shall enter into force 30 days after the ex- change of instruments of ratifica- tion and its provisions shall have effect 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 28 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 termi- nation at least six months before the end of any calendar year. In such case, the Convention shall cease to have effect in respect of 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 the present Convention. Done at Minsk, this tenth day of March 1994, in the Byelorussian, Swedish and English languages. In case of any divergency of interpre- tation the English text shall pre- vail. 1545 </div> <div id="page34-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1994:790 F�r Konungariket Sveriges regering �rjan Berner F�r Republiken Vitrysslands regering For the Government of the Kingdom of Sweden �rjan Berner For the Government of the Republic of Belarus Vasili F. Nekrashevich <a href="file:///bssili">Vassili F</a>. Nekrashevich 1546 </div> </div>

SFS 1994:790

Utkom fr�n trycket
den 21 juni 1994

Lag
om dubbelbeskattningsavtal mellan Sverige och
Vitryssland;

utf�rdad den 9 juni 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 Vitryssland
undertecknade den 10 mars 1994 skall 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�mmelse i avtalet beskattas endast i Vitryssland, skall s�dan inkomst

inte tas med vid taxeringen i Sverige.

4 � F�ljande f�rfattningar skall inte l�ngre till�mpas s�vitt avser f�rh�l-

landet mellan Sverige och Vitryssland, n�mligen

- lagen (1982: 708) om dubbelbeskattningsavtal mellan Sverige och Sov-

jetunionen,

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

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

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

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

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

P� regeringens v�gnar

CARL BILDT

BO LUNDGREN

(Finansdepartementet)

Prop. 1993/94:230, bet. 1993/94:SkU39, rskr. 1993/94:346.

1513

SFS 1994:790

AVTAL MELLAN
KONUNGARIKET SVERIGE
OCH REPUBLIKEN
VITRYSSLAND F�R

UNDVIKANDE AV

DUBBELBESKATTNING OCH
F�RHINDRANDE AV

SKATTEFLYKT BETR�FFANDE
SKATTER P� INKOMST

Konungariket Sveriges regering

och Republiken Vitrysslands rege-

ring, som �nskar ing� ett avtal for
undvikande av dubbelbeskattning

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

Artikel 1

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer

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

Artikel 2

Skatter som omfattas av avtalet

1. De skatter p� vilka detta avtal

till�mpas �r:

a) i Republiken Vitryssland:

1) skatten p� inkomst och vinst

som f�rv�rvas av juridiska perso-
ner,

2) inkomstskatten f�r fysiska

personer, och

3) skatten p� fast egendom;

(i det f�ljande ben�mnda "vitrysk

skatt");

b) i Sverige:

1) den statliga inkomstskatten,

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

CONVENTION BETWEEN THE
KINGDOM OF SWEDEN AND

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

The Government of the Kingdom

of Sweden and the Government of
the Republic of Belarus, 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:

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 Republic of Belarus:

(i) the tax on income and pro-

fits of legal persons;

(ii) the income tax of individu-

als; and

(iii) the tax on immovable

property;
(hereinafter referred to as "Re-

public of Belarus tax");

(b) in Sweden:

(i) the State income tax (den

statliga inkomstskatten), includ-
ing the sailors' tax (sj�mans-

Bilaga

1514

SFS 1994:790

2) den s�rskilda inkomstskatten

f�r utomlands bosatta,

3) den s�rskilda inkomstskatten

f�r utomlands bosatta artister
m.fl., och

4) 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 skatter
som anges i punkt 1. De beh�riga

myndigheterna i de avtalsslutande
staterna skall meddela varandra de

v�sentliga �ndringar som vidtagits

i respektive skattelagstiftning.

3. Straffavgifter som p�f�rs en

skattskyldig p� grund av skatte-
bedr�geri eller annan skatteflykt
eller r�nta som p�f�rs p� grund av
f�r sent erlagda skatter anses vid
till�mpningen av detta avtal inte

som skatter.

4. Vid till�mpningen av artiklar-

na 7 och 14 skall den vitryska
skatten p� tast egendom som anges
i punkt 1 a) i denna artikel anses

som en skatt p� inkomst eller skatt
p� vinst beroende p� sammanhang-

et.

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ran-

leder annat, har vid till�mpningen

av detta avtal f�ljande uttryck

skatten) and the coupon tax
(kupongskatten);

(ii) the special income tax for

non-residents (den sarskilda in-
komstskatten for utomlands
bosatta);

(iii) the special income tax for

non-resident artistes and athletes

(den sarskilda inkomstskatten for

utomlands bosatta artister m.fl.);
and

(iv) the communal income tax

(den kommunala inkomstskat-
ten);
(hereinafter referred to as "Swe-

dish tax").

(2) The Convention shall apply

also to any identical or substantial-
ly similar taxes which are imposed
after the date of signature of the

Convention in addition to, or in
place of, the taxes referred to in
paragraph (1). The competent
authorities of the Contracting Sta-
tes shall notify each other of any
substantial changes which have
been made in their respective taxa-
tion laws.

(3) Penalty charges levied on a

taxpayer because of tax fraud or
other evasion of taxes or interest
charged because of late payment of
taxes shall not be considered as
taxes for the purposes of this Con-
vention.

. (4) For the purposes of Articles

7 and 14 the Republic of Belarus
tax on immovable property mentio-
ned in paragraph (l)(a) of this
Article shall be considered as an
income tax or a profits tax, as the
context requires.

Article 3

General definitions

(1) For the purposes of this

Convention, unless the context
otherwise requires:

1515

SFS 1994:790

nedan angiven betydelse:

a) "Republiken Vitryssland"

�syftar det omr�de som utg�r

Republiken Vitrysslands territorium
i enlighet med folkr�tten och d�r
Republiken Vitrysslands skattelag-

stiftning till�mpas;

b) "Sverige" �syftar Konungari-

ket Sverige och innefattar, n�r
uttrycket anv�nds i geografisk
betydelse, Sveriges territorium,
Sveriges territorialvatten och andra
havsomr�den �ver vilka Sverige, i
�verensst�mmelse med folkr�ttens
regler, ut�var suver�na r�ttigheter
eller jurisdiktion;

c) "en avtalsslutande stat" och

"den andra avtalsslutande staten"

�syftar Republiken Vitryssland och
Sverige beroende p� sammanhang-
et;

d) "person" inbegriper fysisk

person, bolag och annan person-
sammanslutning;

e) "bolag" �syftar aktiebolag

eller annan juridisk person med
obegr�nsat eller begr�nsat ansvar

f�r del�garna, eller annan samman-

slutning som vid inkomstbeskatt-
ningen behandlas 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-
tal sslu t�nde stat utom d� skeppet

eller luftfartyget anv�nds uteslutan-
de mellan platser i den andra av-
talsslutande staten;

h) "medborgare" �syftar:

1) fysisk person som har med-

borgarskap i en avtalsslutande
stat,

2) juridisk person, handels-

bolag och annan sammanslutning
som bildats enligt den lagstift-
ning som g�ller i en avtalsslutan-

1516

(a) the term "the Republic of

Belarus" means the territory form-
ing the State territory of the Re-
public of Belarus in accordance
with international law and to which
the tax laws of the Republic of
Belarus apply;

(b) the term "Sweden" means the

Kingdom of Sweden and, when
used in a geographical sense, in-
cludes the national territory, the
territorial sea of Sweden as well as
other maritime areas over which
Sweden in accordance with interna-
tional law exercises sovereign
rights or jurisdiction;

State" and "the other Contracting
State" mean the Republic of Be-
larus 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 corporation or other legal
entity with unlimited or limited
liability, or any other body corpo-

rate which is treated as a separate

entity for income 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 traf-

fic" means any transport by a ship
or aircraft operated by an enterpri-
se of a Contracting State, except
when the ship or aircraft is opera-
ted 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;

de stat;

i) "beh�rig myndighet" �syftar:

1) i Republiken Vitryssland,

finansministeriet i Republiken
Vitryssland eller dess befullm�k-
tigade ombud,

2) i Sverige, finansministern,

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

2. D� en avtalsslutande stat

till�mpar avtalet anses, s�vida inte
sammanhanget f�ranleder annat,
varje uttryck som inte definierats i
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, plats f�r bolags
bildande, bos�ttning, plats f�r

f�retagsledning eller annan lik-
nande omst�ndighet, dock att

a) uttrycket inte inbegriper per-

son som �r skattskyldig i denna
stat endast f�r inkomst fr�n k�lla i

denna stat, samt

b) betr�ffande handelsbolag och

d�dsbo, inbegriper uttrycket s�dan
person endast i den m�n dess in-
komst �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 best�mmelser-

na i punkt 1 fysisk person har

1517

SFS 1994:790

(i) the term "competent authori-

ty" means:

(i) in the Republic of Belarus,

the Ministry of Finance of the
Republic of Belarus or its autho-
rized representative; and

(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.

(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, place of
incorporation, residence, place of
management or any other criterion
of a similar nature, provided,
however, that

(a) this term does not include

any person who is liable to tax in
that State in respect only of income

from sources in that State; and

(b) this term applies, for a part-

nership or estate, 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 indivi-

SFS 1994:790

hemvist i b�da avtalsslutande sta-

terna, 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);

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, skall de
beh�riga myndigheterna i de av-
talsslutande staterna avg�ra fr�gan
genom �msesidig �verenskommel-
se.

3. D� p� grund av best�mmelser-

na i punkt 1 annan person �n fy-
sisk person har hemvist i b�da
avtalsslutande staterna, skall de
beh�riga myndigheterna s�ka av-
g�ra fr�gan genom �msesidig

�verenskommelse.

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"

1518

dual is a resident of both Contract-

ing 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 natio-
nal;

(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, the
competent authorities of the Con-
tracting States shall settle the ques-
tion by mutual agreement.

Article 5

Permanent establishment

(1) For the purposes of this

Convention, the term "permanent

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

(2) The term "permanent esta-

SFS 1994:790

innefattar s�rskilt:

a) plats f�r f�retagsledning,
b) filial,
c) kontor,
d) fabrik,
e) verkstad,

f) gruva, olje- eller gask�lla,

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

g) byggnad som anv�nds f�r

f�rs�ljning av varor, och

h) plats f�r byggnads-, anl�gg-

nings-, monterings- eller installa-
tionsverksamhet men endast om
verksamheten p�g�r under en tid-
rymd som �verstiger tolv m�nader.

3. 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, utst�llning
eller utl�mnande av f�retaget till-
h�riga varor,

b) innehavet av ett f�retaget

tillh�rigt varulager uteslutande f�r
lagring, utst�llning eller utl�m-
nande,

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 uteslu-
tande f�r ink�p av varor eller
inh�mtande av upplysningar f�r
f�retaget,

e) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslu-
tande f�r att f�r f�retaget bedriva
annan verksamhet av f�rberedande
eller bitr�dande art,

f) innehavet av en stadigvarande

plats f�r aff�rsverksamhet uteslu-
tande f�r att kombinera verksam-
heter som anges i punkterna a-e,
under f�ruts�ttning att hela verk-

samheten 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.

blishment" includes especially:

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

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

(g) a building used for selling

goods; and

(h) a building site, a construc-

tion, assembly or installation pro-

ject but only where such site or

project continues for a period of

more than twelve months.

(3) Notwithstanding the prece-

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

(b) the maintenance of a stock of

goods or merchandise belonging to
the enterprise solely for the purpo-
se of storage, display or delivery;

goods or merchandise belonging to

the enterprise solely for the purpo-
se of processing by another enter-

prise;

(d) the maintenance of a fixed

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

(e) the maintenance of a fixed

place of 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.

1519

SFS 1994:790

4. Om en person - som inte �r

s�dan oberoende representant p�
vilken punkt 5 till�mpas - �r verk-
sam i en avtalsslutande stat f�r ett
f�retag i den andra avtalsslutande
staten samt i den f�rstn�mnda

avtalsslutande staten har och d�r
regelm�ssigt anv�nder fullmakt att
sluta avtal i f�retagets namn, anses
detta f�retag - utan hinder av be-
st�mmelserna i punkterna 1 och 2 -
ha fast driftst�lle i denna stat be-
tr�ffande varje verksamhet som

denna person bedriver f�r f�re-
taget. Detta g�ller dock inte om
den verksamhet som denna person
bedriver �r begr�nsad till s�dan
som anges i punkt 3 och som - om
den bedrevs fr�n en stadigvarande
plats f�r aff�rsverksamhet - inte
skulle g�ra denna stadigvarande
plats f�r aff�rsverksamhet till fast

driftst�lle enligt best�mmelserna i
n�mnda punkt.

5. 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.

6. Den omst�ndigheten att ett

bolag med hemvist i en avtalsslu-
tande stat kontrollerar eller kon-
trolleras av ett bolag med hemvist

i den andra avtalsslutande staten

eller ett bolag som bedriver aff�rs-
verksamhet 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.

(4) Notwithstanding the provi-

sions of paragraphs (1) and (2),

where a person - other than an
agent of an independent status to
whom paragraph (5) 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 perma-

nent establishment in the first-men-
tioned Contracting State in respect
of any activities which that person

undertakes for the enterprise, if
such a person has and habitually
exercises in that State an authority
to conclude contracts in the name
of the enterprise, unless the ac-
tivities of such person are limited
to those mentioned in paragraph
(3) which, if exercised through a
fixed place of business, would not
make this fixed place of business a

permanent establishment under the
provisions of that paragraph.

(5) 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.

(6) 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 esta-
blishment of the other.

1520

SFS 1994:790

Artikel 6

Inkomst av fast egendom

1. Inkomst, som person med

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

2. Uttrycket "fast egendom"

�syftar mark och byggnader. Ut-
trycket inbegriper ocks� tillbeh�r
till fast egendom, levande och d�da
inventarier i lantbruk och skogs-
bruk, r�ttigheter p� vilka best�m-
melserna i privatr�tten om fast
egendom till�mpas, nyttjander�tt
till fast egendom samt r�tt till

f�r�nderliga eller fasta ers�ttningar
f�r nyttjandet av eller r�tten att
nyttja mineral f�rekomst, k�lla eller

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

3. Best�mmelserna i punkt 1

till�mpas p� inkomst som f�rv�rvas
genom omedelbart brukande, 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.

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�rel-
se i den andra avtalsslutande staten

Article 6

Income from immovable property

(1) Income derived by a resident

of a Contracting State from immo-
vable property (including income

from agriculture or forestry) situa-
ted in the other Contracting State
may be taxed in that other State.

(2) The term "immovable pro-

perty" means land and buildings.
The term shall also include pro-
perty accessory to immovable
property, livestock and equipment
used in agriculture and forestry,
rights to which the provisions of
general law respecting landed
property apply, usufruct of immo-
vable property and rights to vari-
able or fixed payments as conside-

ration for the working of, or the
right to work, mineral deposits,
sources and other natural resour-

ces. 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

1521

SFS 1994:790

fr�n d�r bel�get fast driftst�lle. Om
f�retaget bedriver r�relse p� nyss

angivet s�tt, f�r f�retagets inkomst
beskattas i den andra staten, men
endast s� stor del d�rav som �r

h�nf�rlig till det fasta driftst�llet.

2. Om f�retag i en avtalsslutande

stat bedriver r�relse i den andra
avtalsslutande staten fr�n d�r be-
l�get fast driftst�lle h�nf�rs, om
inte best�mmelserna i punkt 3
f�ranleder annat, i vardera avtals-
slutande staten till det fasta drift-
st�llet den inkomst som det kan

antas att driftst�llet skulle ha f�r-
v�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
fasta driftst�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.

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 s�dant f�rfarande. Den f�r-

delningsmetod som anv�nds skall
dock vara s�dan att resultatet �ver-
ensst�mmer med principerna i
denna artikel.

1522

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 esta-

blishment situated therein, there
shall in each Contracting State be
attributed to that permanent esta-
blishment the profits which it
might be expected to make if it
were a distinct and separate enter-
prise engaged in the same or simi-
lar activities under the same or
similar conditions and dealing
wholly independently with the

enterprise of which it is a perma-
nent 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 esta-
blishment, including executive and
general administrative expenses so

incurred, whether in the State in

which the permanent establishment

is situated or elsewhere.

(4) Insofar as it has been custo-

mary in a Contracting State to
determine the profits to be attribu-
ted to a permanent establishment
on the basis of an apportionment of
the total profits of the enterprise to
its various parts, nothing in para-
graph (2) shall preclude that Con-
tracting State from determining the
profits to be taxed by such an
apportionment as may be customa-
ry; the method of apportionment
adopted shall, however, be such
that the result shall be in accordan-
ce with the principles contained in
this Article.

SFS 1994:790

5. Inkomst h�nf�rs inte till fast

driftst�lle endast av den anledning-
en att varor ink�ps genom det festa
driftst�llets f�rsorg f�r f�retaget.

6. Vid till�mpningen av f�re-

g�ende punkter best�ms inkomst
som �r h�nf�rlig till det fasta drift-
st�llet genom samma f�rfarande �r

fr�n �r, s�vida inte goda och till-
r�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 denna artikel.

Artikel 8

Sj�fart och luftfart

1. Inkomst, som f�rv�rvas av ett

f�retag i en avtalsslutande stat

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

2. 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).

3. Best�mmelserna i punkt 1

till�mpas �ven p� inkomst som
f�rv�rvas genom deltagande i ett
gemensamt f�retag eller en interna-
tionell driftsorganisation.

(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 en-
terprise.

(6) For the purposes of the pre-

ceding paragraphs, the profits to be
attributed to the permanent esta-
blishment 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) With respect to profits deri-

ved 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 Scandinavi-
an Airlines System (SAS).

(3) The provisions of paragraph

(1) shall also apply to profits from
the participation in a joint business
or an international operating agen-
cy.

1523

SFS 1994:790

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�retags
kapital, iakttas f�ljande.
Om mellan f�retagen i fr�ga om
handelsf�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 in-
komst, som utan s�dana villkor
skulle ha tillkommit det ena f�re-
taget men som p� grund av villko-
ren i fr�ga inte tillkommit detta

f�retag, inr�knas i detta f�retags
inkomst och beskattas i �verens-

st�mmelse d�rmed.

2. I fall d� en avtalsslutande stat

inr�knar i inkomsten f�r ett f�retag
i denna stat och i �verensst�mmel-
se d�rmed beskattar inkomst som

ett f�retag i den andra avtalsslutan-
de staten beskattats f�r i denna
andra stat samt den s�lunda in-

r�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 i denna stat. Vid s�dan

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

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 mana-
gement, 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 appropri-
ate adjustment to the amount of the
tax charged therein on those pro-

fits. 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.

1524

SFS 1994:790

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 ut-
delningen har hemvist, enligt lag-
stiftningen i denna stat, men om

mottagaren 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

direkt innehar minst 30 procent av
det utbetalande bolagets kapital,

b) 10 procent av utdelningens

bruttobelopp i �vriga fall.

Utan hinder av best�mmelserna i

a) och b) skall s�dan utdelning
beskattas endast i den avtalsslutan-
de stat d�r den som har r�tt till
utdelningen har hemvist om den
som har r�tt till utdelningen �r ett
bolag (med undantag av handels-

bolag) som direkt innehar 100
procent av det utbetalande bolagets
kapital men endast till den del
vinsten av vilken utdelningen be-
talas h�rr�r fr�n industriella aktivi-
teter eller tillverkning eller fr�n

jordbruk, skogsbruk, fiske eller

turism (inbegripet restaurang- och
hotell verksamhet). Best�mmelsen i
detta stycke skall emellertid inte
till�mpas om vinsten av vilken
utdelningen betalas har undantagits
fr�n beskattning i den andra av-
talsslutande staten.

Best�mmelserna i denna punkt

ber�r inte bolagets beskattning f�r
den vinst av vilken utdelningen
betalas.

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 recipient is the
beneficial owner of the dividends
the tax so charged shall not ex-
ceed:

(a) 5 per cent of the gross

amount of the dividends if the
beneficial owner is a company
(other than a partnership) which
holds directly at least 30 per cent
of the capital of the company pay-
ing the dividends;

(b) 10 per cent of the gross

amount of the dividends in all
other cases.

Notwithstanding the provisions

of sub-paragraphs (a) and (b) such
dividends shall be taxable only in
the Contracting State of which the
beneficial owner is a resident if the
beneficial owner is a company
(other than a partnership) which
holds directly 100 per cent of the
capital of the company paying the
dividends but only to the extent
that the profits out of which the
dividends are paid have been deri-
ved from industrial or manufac-
turing activities or from agricultu-
re, forestry, fishing or tourism
(including restaurants and hotels).
However, this exemption shall not
apply if the profits out of which
the dividends are paid have been
exempt from tax in the other Con-
tracting State.

This paragraph shall not affect

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

1525

SFS 1994:790

3. Med uttrycket "utdelning"

f�rst�s i denna artikel inkomst av

aktier eller andra r�ttigheter som

inte �r fordringar, med r�tt till

andel i vinst, samt inkomst av
andra andelar i bolag, som enligt
lagstiftningen i den stat d�r det
utdelande bolaget har hemvist vid

beskattningen behandlas p� samma
s�tt som inkomst av aktier.

4. Best�mmelserna i punkterna 1

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

i en avtalsslutande stat och bedri-

ver r�relse i den andra avtalsslu-
tande staten, d�r bolaget som be-
talar 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 andra avtalsslutan-
de staten, f�r denna andra stat inte
beskatta utdelning som bolaget
betalar, utom i den m�n utdelning-
en betalas till person med hemvist

i denna andra stat eller i den m�n

den andel p� grund av vilken ut-
delningen betalas �ger verkligt
samband med fast driftst�lle eller
stadigvarande anordning i denna
andra stat, och inte heller beskatta
bolagets icke utdelade vinst, �ven
om utdelningen eller den icke
utdelade vinsten helt eller delvis
utg�rs av inkomst som uppkommit
i denna andra stat.

1526

(3) The term "dividends" as used

in this Article means income from
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,
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 undistri-
buted profits to a tax on the com-
pany's undistributed profits, even
if the dividends paid or the undi-
stributed profits consist wholly or
partly of profits or income arising
in such other State.

SFS 1994:790

Artikel 11

R�nta

1. R�nta, som h�rr�r fr�n en

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

2. R�ntan f�r emellertid beskattas

�ven i den avtalsslutande stat fr�n
vilken den h�rr�r, enligt lagstift-
ningen i denna stat, men om mot-
tagaren har r�tt till r�ntan f�r skat-
ten inte �verstiga 5 procent av
r�ntans bruttobelopp.

3. Utan hinder av best�mmelser-

na i punkt 2 skall r�nta beskattas
endast i den avtalsslutande stat d�r
mottagaren av r�ntan har hemvist
om n�gon av f�ljande f�ruts�tt-
ningar �r uppfylld:

a) utbetalaren eller mottagaren av

r�ntan �r den avtalsslutande staten
sj�lv, n�gon av dess offentligr�ttsli-
ga organ, politiska underavdel-
ningar eller lokala myndigheter
eller centralbanken i en avtalsslu-

tande stat;

b) r�ntan betalas p� grund av l�n

som godk�nts av regeringen i den
avtalsslutande stat d�r utbetalaren
av r�ntan har hemvist;

c) r�ntan betalas p� grund av l�n

som beviljats eller garanterats av
en finansiell institution av offent-
ligr�ttslig natur med syfte att fr�m-

ja export eller utveckling under

f�ruts�ttning att krediten �r be-

viljad p� s�rskilt f�rm�nliga vill-
kor;

d) r�ntan betalas p� grund av l�n

som beviljats av en bank om syftet
med l�net �r att fr�mja export eller
utveckling i den andra avtalsslutan-
de staten;

e) r�ntan betalas av ett f�retag i

den andra avtalsslutande staten

med anledning av r�ntemottagarens
kreditf�rs�ljning av varor eller
industriell, kommersiell eller veten-

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 ow-

ner of the interest the tax so char-
ged shall not exceed 5 per cent of

the gross amount of the interest.

(3) Notwithstanding the provi-

sions of paragraph (2) interest 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 payer or the recipient of

the interest is the Contracting State
itself, a statutory body, a political
subdivision or a local authority
thereof or the Central Bank of a
Contracting State;

(b) the interest is paid in respect

of a loan which has been approved
by the Government in the Contract-
ing State where the payer of the
interest is a resident;

of a loan granted or guaranteed by
a financial institution of a public
character with the objective to
promote exports or development, if
the credit is granted or guaranteed
on preferential conditions;

(d) the interest is paid in respect

of a loan granted by a bank if the
objective of the loan is to promote
exports or development in the
other Contracting State;

(e) the interest is paid in respect

of an indebtedness arising on the
sale on credit, by the recipient, of
any merchandise or industrial,
commercial or scientific equipment

1527

SFS 1994:790

skaplig utrustning.

4. 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�lden�-
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 agiobe-
lopp och vinster som h�nf�r sig till
s�dana v�rdepapper, obligationer
eller debentures. Straffavgift p�
grund av sen betalning anses inte
som r�nta vid till�mpningen av
denna artikel.

5. Best�mmelserna i punkterna 1

och 2 till�mpas inte, om den som
har r�tt till r�ntan har hemvist i en
avtalsslutande stat och bedriver

r�relse i den andra avtalsslutande
staten, fr�n vilken r�ntan h�rr�r,
fr�n d�r bel�get fast driftst�lle eller
ut�var sj�lvst�ndig yrkesverksam-
het 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 sta-
digvarande anordningen. I s�dant

fall till�mpas best�mmelserna i

artikel 7 respektive artikel 14.

6. R�nta anses h�rr�ra fr�n en

avtalsslutande stat om utbetalaren
�r den staten sj�lv, politisk under-
avdelning, 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 stadigvaran-
de anordning i samband med vilken

den skuld uppkommit f�r vilken
r�ntan betalas, och r�ntan belastar
det fasta driftst�llet eller den sta-
digvarande anordningen, anses r�n-

1528

to an enterprise of the other Con-
tracting State.

(4) 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.

(5) The provisions of paragraphs

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

being a resident of a Contracting
State, carries on business in the
other Contracting State in which

the interest arises, through a per-
manent establishment situated
therein, or performs in that other
State independent personal services
from a fixed base situated therein,
and the debt-claim in respect of

which the interest is paid is effec-
tively connected with such perma-
nent establishment or fixed base. In
such case the provisions of Article
7 or Article 14, as the case may
be, shall apply.

(6) Interest shall be deemed to

arise in a 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

SFS 1994:790

tan h�rr�ra fr�n den stat d�r det
fasta driftst�llet eller den stadig-
varande anordningen finns.

7. D� p� grund av s�rskilda

f�rbindelser mellan utbetalaren och

den som har r�tt till r�ntan eller
mellan dem b�da och annan person
r�ntebeloppet, med h�nsyn till den
fordran f�r vilken r�ntan betalas,
�verstiger det belopp som skulle ha
avtalats mellan utbetalaren och den
som har r�tt till r�ntan om s�dana
f�rbindelser inte f�relegat, till�m-
pas best�mmelserna i denna artikel

endast p� sistn�mnda belopp. I
s�dant fall beskattas �verskjutande
belopp enligt lagstiftningen i var-
dera avtalsslutande staten med

iakttagande av �vriga best�mmelser
i detta avtal.

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
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:

a) 3 procent av royaltyns brutto-

belopp om royaltyn avser ers�tt-
ning f�r nyttjandet av, eller r�tten
att nyttja, patent, hemligt recept
eller hemlig tillverkningsmetod

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

b) 5 procent av royaltyns brutto-

belopp om royaltyn avser ers�tt-
ning f�r nyttjandet av, eller r�tten

such interest shall be deemed to
arise in the State in which the
permanent establishment or fixed
base is situated.

(7) Where by reason of a special

relationship between the payer and
the beneficial owner or between

both of them and some other 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.

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:

(a) 3 per cent of the gross

amount of the royalties if the roy-
alties have been received as a
consideration for the use, or the
right to use, any patent, secret
formula or process, or for informa-
tion concerning industrial, com-
mercial or scientific experience;

(b) 5 per cent of the gross

amount of the royalties if the roy-
alties have been received as a

1529

SFS 1994:790

att nyttja, industriell, kommersiell
eller vetenskaplig utrustning; och

c) 10 procent av royaltyns brut-

tobelopp i �vriga fall.

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
samt f�r nyttjandet av, eller f�r

r�tten att nyttja, industriell, kom-
mersiell eller vetenskaplig utrust-

ning eller f�r upplysning om erfa-
renhetsr�n av industriell, kommer-
siell 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 den staten sj�lv, politisk under-
avdelning, lokal myndighet eller en
person med hemvist i denna stat.
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 stadigvaran-

consideration for the use of, or the
right to use, industrial, commercial
or scientific equipment; and

amount of the royalties in all other
cases.

(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 the use of,
or the right to use, industrial,
commercial, or scientific equip-
ment, or for information concern-
ing industrial, commercial or sci-
entific 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.
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

1530

SFS 1994:790

de anordning i samband varmed
skyldigheten att betala royaltyn
uppkommit, och royaltyn belastar
det festa driftst�llet eller den sta-
digvarande anordningen, anses
royaltyn h�rr�ra fr�n den stat d�r
det festa 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
royal ty beloppet, med h�nsyn till

det nyttjande, den r�tt eller den
upplysning f�r vilken royaltyn
betalas, �verstiger det belopp som
skulle ha avtalats mellan utbetala-

ren och den som har r�tt till royal-
tyn om s�dana f�rbindelser inte
f�relegat, till�mpas best�mmelserna
i denna artikel endast p� sistn�mn-

da belopp. I s�dant fall beskattas
�verskjutande belopp enligt lagstift-
ningen i vardera avtalsslutande
staten med iakttagande av �vriga
best�mmelser i detta avtal.

7. Om Republiken Vitryssland i

ett avtal f�r undvikande av dubbel-
beskattning med tredje stat, som
den l juli 1993 var medlem i Or-

ganisationen f�r ekonomiskt sam-
arbete och utveckling (OECD),
�verenskommer att undanta s�dan

royal ty som avses i punkt 2 a) och
som h�rr�r fr�n Republiken Vit-
ryssland fr�n vitrysk skatt eller att
begr�nsa den skattesats som anges
i n�mnda punkt skall denna skatte-
befrielse eller l�gre skattesats
till�mpas automatiskt som om detta

hade f�reskrivits i punkt 2 a) i

denna artikel.

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) If in any convention for the

avoidance of double taxation con-
cluded by the Republic of Belarus
with a third State, being a member
of the Organisation for Economic
Co-operation and Development
(OECD) on July 1, 1993, the
Republic of Belarus would agree to
exempt royalties mentioned in sub-
paragraph (a) of paragraph (2)
arising in the Republic of Belarus
from the Republic of Belarus tax
on royalties or to limit the rate of
tax provided in that sub-paragraph
such exemption or lower rate shall
automatically apply as if it had
been specified in sub-paragraph (a)
of paragraph (2) of this Article.

1531

SFS 1994:790

Artikel 13

Realisationsvinst

1. Vinst, som person med hem-

vist i en avtalsslutande stat f�r-
v�rvar p� grund av �verl�telse av
s�dan fest egendom som avses i

artikel 6 och som �r bel�gen i den
andra avtalsslutande staten, f�r
beskattas i denna andra stat.

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�r-
v�rvar 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.

Best�mmelserna i denna punkt

till�mpas betr�ffande vinst som

f�rv�rvas av det svenska, danska

och norska luftfartskonsortiet Scan-
dinavian Airlines System (SAS)
men endast i fr�ga om den del av
vinsten som motsvarar den 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

1532

Article 13

Gains from the alienation of

property

(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 that other State.

(2) Gains from alienation of

movable property forming part of
the business property of a perma-
nent establishment which an enter-
prise of a Contracting State has in
the other Contracting State or of
movable property pertaining to a
fixed base available to a resident of
a Contracting State in the other
Contracting State for the purpose
of performing independent personal
services, 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 ope-
rated in international traffic or
movable property pertaining to the
operation of such ships or aircraft,
shall be taxable only in that State.

With respect to gains derived by

the Swedish, Danish and Norwegi-
an air transport consortium Scandi-
navian Airlines System (SAS), the
provisions of this paragraph shall
apply only to such portion of the
gains as corresponds to the partici-
pation held in that consortium by
AB Aerotransport (ABA), the
Swedish partner of Scandinavian
Airlines System (SAS).

(4) Gains from the alienation of

any property other than that refer-
red to in paragraphs (1), (2) and

SFS 1994:790

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

5. Vinst p� grund av avyttring av

andelar eller andra r�ttigheter i ett
bolag med hemvist i en av de

avtalsslutande staterna som f�r-

v�rvas av en fysisk person som har
haft hemvist i denna stat och f�tt
hemvist i den andra avtalsslutande

staten f�r - utan hinder av best�m-
melserna 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 perso-

nen upph�rt att ha hemvist i den

f�rstn�mnda staten.

Artikel 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som en fysisk person

med hemvist i en avtalsslutande
stat f�rv�rvar genom att ut�va fritt

yrke eller annan sj�lvst�ndig verk-
samhet, beskattas endast i denna

stat om han inte i den andra av-
talsslutande staten har en stadig-

varande anordning som regelm�s-

sigt st�r till hans f�rfogande f�r att
ut�va verksamheten. Om han har
en s�dan stadigvarande anordning,
f�r inkomsten beskattas i denna

andra stat men endast s� stor del
av den som �r h�nf�rlig till denna
stadigvarande anordning.

2. Uttrycket "fritt yrke" inbe-

griper s�rskilt sj�lvst�ndig veten-
skaplig, litter�r och konstn�rlig
verksamhet, uppfostrings- och un-
dervisningsverksamhet samt s�dan
sj�lvst�ndig verksamhet som l�ka-
re, advokat, ingenj�r, arkitekt,
tandl�kare och revisor ut�var.

(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 shares or other
corporate rights of a company

which is a resident of one of the

Contracting States derived by an
individual who has been a resident
of that State and who has become
a resident of the other Contracting
State, may be taxed in the first-
mentioned State if the alienation of
such property occur at any time
during the ten years following the
date on which the individual has
ceased to be a resident of the first-
mentioned State.

Article 14

Independent personal services

(1) Income derived by an indivi-

dual who is a resident of a Con-
tracting State in respect of pro-

fessional services or other activities

of an independent character shall
be taxable only in that State unless
he has a fixed base regularly avail-
able to him in the other Contract-
ing State for the purpose of per-
forming his activities. If he has
such a fixed base, the income may
be taxed in the other State but only
so much thereof as is attributable
to that fixed base.

(2) The term "professional servi-

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

1533

SFS 1994:790

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 avtalsslu-

tande staten. Om arbetet utf�rs i
denna andra stat, f�r ers�ttning
som uppb�rs f�r arbetet beskattas
d�r.

2. Utan hinder av best�mmelser-

na i punkt 1 beskattas ers�ttning,
som person med hemvist i en

avtalsslutande stat uppb�r f�r arbe-

te som utf�rs i den andra avtalsslu-
tande staten, endast i den f�rst-
n�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 arbets-

givare som inte har hemvist i den
andra staten eller p� dennes v�g-
nar, samt

c) ers�ttningen inte belastar fast

driftst�lle eller stadigvarande an-
ordning som arbetsgivaren har i
den andra staten.

3. Utan hinder av f�reg�ende

best�mmelser i denna artikel f�r
ers�ttning f�r arbete som utf�rs
ombord p� skepp eller luftfartyg,
som anv�nds i internationell trafik
av ett f�retag i en avtalsslutande
stat, beskattas i denna stat. Om
person med hemvist i Sverige

uppb�r inkomst av arbete, vilket
utf�rs ombord p� ett luftfartyg som
anv�nds i internationell trafik av
luftfartskonsortiet Scandinavian
Airlines System (SAS), beskattas
inkomsten endast i Sverige.

1534

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 provi-

sions of paragraph (1), remunera-
tion derived by a resident of a
Contracting 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 prece-

ding provisions of this Article,
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.

SFS 1994:790

Artikel 16

Styrelsearvode

Styrelsearvode och annan lik-

nande ers�ttning, som person med
hemvist i en avtalsslutande stat
uppb�r i egenskap av medlem i
styrelse i bolag med hemvist i den
andra avtalsslutande staten, f�r

beskattas i denna andra stat.

Artikel 17

Artister och idrottsm�n

1. Utan hinder av best�mmelser-

na i artiklarna 14 och 15 f�r in-
komst, 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-

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

Artikel 18

Pension, livr�nta och liknande

ers�ttningar

1. Om inte best�mmelserna i

artikel 19 punkt 2 f�ranleder annat

f�r pension och annan liknande

ers�ttning, utbetalning enligt social-

f�rs�kringslagstiftningen och liv-
r�nta, vilka h�rr�r fr�n en avtals-
slutande stat och betalas till person

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 of a company which is a resi-
dent of the other Contracting State
may be taxed in that other State.

Article 17

Artistes and sportsmen

(1) Notwithstanding the provi-

sions of Articles 14 and 15, in-
come derived by a resident of a
Contracting State as an entertainer,
such as a theatre, motion picture,
radio or television artiste, or a

musician, or as 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 provi-
sions of Articles 7, 14 and 15, be
taxed in the Contracting State in

which the activities of the entertai-
ner or sportsman are exercised.

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

1535

SFS 1994:790

med hemvist i den andra avtalsslu-
tande staten, beskattas i den f�rst-
n�mnda avtalsslutande staten.

2. Med uttrycket "livr�nta"

f�rst�s i denna artikel 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 svaran-
de vederlag i penningar eller pen-
ningars v�rde.

Artikel 19

Offentlig tj�nst

1. a) Ers�ttning (med undantag

f�r pension), som betalas av en

avtalsslutande stat, en av dess
politiska underavdelningar eller
lokala myndigheter till fysisk per-
son p� grund av arbete som utf�rs
i denna stats, politiska underav-
delningars eller lokala myndig-
heters tj�nst, beskattas endast i
denna stat.

b) S�dan ers�ttning beskattas

emellertid endast i den avtalsslutan-
de stat i vilken den fysiska perso-
nen har hemvist, om arbetet utf�rs
i denna stat och personen i fr�ga:

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

b) S�dan pension (med undantag

f�r pension som utbetalas enligt

1536

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
State or a political subdivision or a
local authority thereof to an in-

dividual in respect of services
rendered to that State or subdivi-
sion or authority shall be taxable
only in that State.

(b) However, such remuneration

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

(i) is a national of that State; or

(ii) did not become a resident

of that State solely for the purpo-
se 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 servi-
ces rendered to that State or sub-
division or authority shall be tax-
able only in that State.

(b) However, such pension (ex-

cept for pension paid under the

SFS 1994:790

socialf�rs�kringslagstiftningen) be-
skattas emellertid endast i den
andra avtalsslutande staten om
personen i fr�ga har hemvist och �r
medborgare i denna stat.

3. Best�mmelserna i artiklarna

15, 16 och 18 till�mpas p� ers�tt-

ning och pension som betalas p�
grund av arbete som utf�rts i sam-
band med r�relse som bedrivs av
en avtalsslutande stat, en av dess
politiska underavdelningar eller

lokala myndigheter.

Artikel 20

Studerande

Studerande eller aff�rspraktikant,

som har eller omedelbart f�re
vistelsen i en avtalsslutande stat
hade hemvist i den andra avtalsslu-
tande staten och som vistas i den
f�rstn�mnda staten uteslutande f�r
sin undervisning eller utbildning,
beskattas inte i denna stat f�r be-

lopp som han erh�ller f�r sitt uppe-

h�lle, sin undervisning eller ut-
bildning, under f�ruts�ttning att
beloppen h�rr�r fr�n k�lla utanf�r
denna stat.

Artikel 21

Annan inkomst

1. Inkomst som person med

hemvist i en 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

49-SFS 1994

social security legislation) shall be
taxable only in the other Contract-
ing 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

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.

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

1537

SFS 1994:790

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
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 respekti-
ve artikel 14.

Artikel 22

Undanr�jande av

dubbelbeskattning

1. Betr�ffande Republiken Vit-

ryssland skall dubbelbeskattning
undvikas p� f�ljande s�tt:

Om person med hemvist i Re-

publiken Vitryssland f�rv�rvar in-
komst som enligt best�mmelserna i
detta avtal f�r beskattas i Sverige,
skall Republiken Vitryssland fr�n
vitrysk skatt p� inkomsten avr�kna
ett belopp motsvarande den in-
komstskatt som erlagts i Sverige p�
inkomsten.

S�dan avr�kning skall emellertid

inte �verstiga den del av den vit-
ryska skatten, ber�knad f�re av-
r�kning, som �r h�nf�rlig till den

inkomst som f�r beskattas i Sveri-
ge.

2. Betr�ffande Sverige skall

dubbelbeskattning undvikas p� f�l-
jande s�tt:

a) Om person med hemvist i

Sverige f�rv�rvar inkomst som
enligt vitrysk lagstiftning och i
enlighet med best�mmelserna i
detta avtal f�r beskattas i Republi-
ken Vitryssland, skall Sverige -
med beaktande av best�mmelserna
i svensk lagstiftning betr�ffande
avr�kning av utl�ndsk skatt (�ven i

den lydelse de framdeles kan f�
genom att �ndras utan att den
allm�nna princip som anges h�r
�ndras) - fr�n den svenska skatten

1538

through a permanent establishment
situated therein, or performs in that
other State independent personal
services from a fixed base situated
therein, and the right or property
in respect of which the income is

paid is effectively connected with
such permanent establishment or

fixed base. In such case the pro-

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

Article 22

Elimination of double taxation

(1) In the case of the Republic of

Belarus, double taxation shall be
avoided as follows:

Where a resident of the Republic

of Belarus derives income which,
in accordance with the provisions
of this Convention, may be taxed
in Sweden, the Republic of Belarus
shall allow as a deduction from the
tax on the income of that resident,
an amount equal to the income tax
paid thereon in Sweden.

Such deduction shall not, how-

ever, exceed that part of the in-
come tax in the Republic of Be-
larus as computed before the de-
duction is given, which is attribu-
table to the income which may be
taxed 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 Republic of Belarus
and in accordance with the pro-
visions of this Convention may be
taxed in the Republic of Belarus,
Sweden shall allow - subject to the
provisions of the law of Sweden
concerning credit for foreign tax
(as it may be amended from time
to time without changing the gene-
ral principle hereof) - as a deduc-
tion from the tax on such income,

SFS 1994:790

p� inkomsten avr�kna ett belopp

motsvarande den vitryska skatt som

erlagts p� inkomsten.

b) Om en person med hemvist i

Sverige f�rv�rvar inkomst, som
enligt best�mmelserna i artikel 19
beskattas endast i Republiken Vit-
ryssland, f�r Sverige - vid best�m-
mandet av svensk progressiv skatt -
beakta s�dan inkomst.

c) Vid till�mpningen av a) ovan

skall den vitryska skatten p� fast
egendom som anges i artikel 2
punkt 1 a) anses som en inkomst-
skatt.

d) Utan hinder av best�mmelser-

na i a) i denna punkt �r utdelning
fr�n bolag med hemvist i Republi-
ken Vitryssland till bolag med
hemvist i Sverige undantagen fr�n
svensk skatt enligt best�mmelserna
i svensk lag om skattebefrielse for
utdelning som erh�lles av svenska
bolag fr�n dotterbolag utomlands.

e) Vid till�mpningen av a) i

denna punkt anses "den vitryska
skatt som erlagts" innefatta vitrysk
skatt som skulle ha erlagts om inte

tidsbegr�nsad befrielse fr�n eller
neds�ttning av skatt medgivits
enligt best�mmelser om skattel�tt-
nader i vitrysk lagstiftning avsedd
att fr�mja ekonomisk utveckling till
den del s�dan befrielse eller ned-
s�ttning medgivits f�r vinster fr�n

industriella aktiviteter eller till-
verkningsverksamhet eller fr�n
jordbruk, skogsbruk, fiske eller
turism (restaurang- och hotellverk-
samhet d�ri inbegripna) under
f�ruts�ttning att verksamheten har

bedrivits i Republiken Vitryssland.
Vid till�mpningen av d) i denna
punkt skall en skatt om 15 procent
ber�knad p� ett svenskt beskatt-
ningsunderlag anses ha erlagts
avseende n�mnda aktiviteter -
under f�ruts�ttning att de villkor
som anges i f�reg�ende mening �r

an amount equal to the Republic of
Belarus tax paid in respect of such
income.

(b) Where a resident of Sweden

derives income which, in accordan-
ce with the provisions of Article

19, shall be taxable only in the

Republic of Belarus, Sweden may,
when determining the graduated
rate of Swedish tax, take into
account the income which shall be
taxable only in the Republic of
Belarus.

graph (a) of this paragraph the
Republic of Belarus tax on immo-
vable property mentioned in para-
graph (1) (a) of Article 2 shall be
considered as an income tax.

(d) Notwithstanding the provi-

sions of sub-paragraph (a) of this
paragraph, dividends paid by a
company which is a resident of the
Republic of Belarus to a company

which is a resident of Sweden shall
be exempt from Swedish tax accor-
ding to the provisions of Swedish

law governing the exemption of tax
on dividends paid to Swedish com-
panies by subsidiaries abroad.

(e) For the purposes of sub-pa-

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

for any time-limited exemption or
reduction of tax granted under
incentive provisions contained in
the laws of the Republic of Belarus
designed to promote economic
development to the extent that such
exemption or reduction is granted
for profits from industrial or manu-
facturing activities or from agricul-
ture, forestry, fishing or tourism
(including restaurants and hotels)
provided that the activities have
been carried out in the Republic of
Belarus. For the purposes of sub-
paragraph (d) of this paragraph a
tax of 15 per cent calculated on a
Swedish tax base shall be conside-
red to have been paid for such
activities - under those conditions

1539

SFS 1994:790

uppfyllda.

f) Best�mmelserna i punkt e)

g�ller endast i fr�ga om de fem

f�rsta �ren under vilka detta avtal
till�mpas. Denna period kan f�r-

l�ngas genom en �msesidig �ver-

enskommelse mellan de beh�riga

myndigheterna.

3. Utan hinder av �vriga best�m-

melser i detta avtal, om

a) bolag med hemvist i en av-

talsslutande stat huvudsakligen
f�rv�rvar sina inkomster fr�n andra
stater

1) fr�n aktiviteter s�dana som

bank-, sj�farts-, finans- eller
f�rs�kringsverksamhet, eller

2) genom att vara huvudkontor,

coordination centre eller liknande
enhet som tillhandah�ller admini-
strativa eller andra tj�nster till en
grupp av bolag som bedriver
r�relse huvudsakligen i andra
stater, och
b) s�dan inkomst, i andra fall �n

d� till�mpning sker av den metod

f�r undvikande av dubbelbeskatt-

ning som normalt till�mpas av
denna stat, beskattas p�tagligt l�gre

enligt den statens lagstiftning �n

inkomst av liknande verksamhet
som bedrivs inom denna stat eller
inkomst fr�n verksamhet som
huvudkontor, coordination centre

eller liknande enhet som tillhanda-
h�ller administrativa eller andra

tj�nster till en grupp av bolag som
bedriver r�relse i denna stat,
skall punkt 2 e) i denna artikel och
�vriga best�mmelser i detta avtal
som medger undantag fr�n beskatt-
ning eller reduktion av skatt inte
till�mpas p� inkomst som s�dant

bolag f�rv�rvar och inte heller p�
utdelning som betalas av s�dant
bolag.

mentioned in the previous senten-
ce.

(f) The provisions of sub-para-

graph (e) shall apply only for the

first five years during which this
Convention is effective. This pe-

riod may be extended by a mutual
agreement between the competent
authorities.

(3) Notwithstanding any other

provision of this Convention, whe-
re

(a) a company that is a resident

of a Contracting State derives its
income primarily from other States
and

(i) from activities such as bank-

ing, shipping, financing or in-
surance or

(ii) from being the headquar-

ters, co-ordination centre or
similar entity providing admini-
strative services or other support
to a group of companies which
carry on business primarily in

other States; and
(b) except for the application of

the method of elimination of
double taxation normally applied

by that State, such income would
bear a significantly lower tax under
the laws of that State than income

from similar activities carried out

within that State or from being the
headquarters, co-ordination centre
or similar entity providing admini-
strative services or other support to
a group of companies which carry
on business in that State, as the
case may be,
sub-paragraph 2 (e) of this Article
and any other provisions of this
Convention conferring an exemp-
tion or a reduction of tax shall not
apply to the income of such com-
pany and to the dividends paid by
such company.

1540

SFS 1994:790

Artikel 23

F�rbud mot diskriminering

1. Medborgare i en avtalsslutan-

de stat skall inte i den andra av-
talsslutande staten bli f�rem�l for
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.

2. Beskattningen av fast driftst�l-

le, som f�retag i en avtalsslutande

stat har i den andra avtalsslutande
staten, skall i denna andra stat inte
vara mindre f�rdelaktig �n beskatt-
ningen av f�retag i denna andra
stat, som bedriver verksamhet av
samma slag. Denna best�mmelse
anses inte medf�ra skyldighet f�r
en avtalsslutande stat att medge
person med hemvist i den andra
avtalsslutande staten s�dant person-
ligt avdrag vid beskattningen,
s�dan skattebefrielse eller skatte-
neds�ttning p� grund av civilst�nd
eller f�rs�rjningsplikt mot familj,
som medges person med hemvist i
den egna staten.

3. Utom i de fall d� best�mmel-

serna i artikel 9 punkt 1, artikel 11
punkt 7 eller artikel 12 punkt 6
till�mpas, �r r�nta, royalty och
annan betalning fr�n f�retag i en
avtalsslutande stat till person med
hemvist i den andra avtalsslutande
staten avdragsgilla vid best�mman-

det av den beskattningsbara in-
komsten 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

Article 23

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 provi-
sions 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.
This provision shall not be constru-
ed as obliging a Contracting State

to grant to residents of the other
Contracting State any personal

allowances, reliefs and reductions

for taxation purposes on account of

civil status or family responsibiliti-
es which it grants to its own resi-
dents.

(3) Except where the provisions

of paragraph (1) of Article 9,
paragraph (7) of Article 11, or
paragraph (6) of Article 12, apply,
interest, royalties and other 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-men-
tioned State. Similarly, any debts
of an enterprise of a Contracting

1541

SFS 1994:790

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 avtalsslu-
tande staten, skall inte i den f�rst-

n�mnda 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 annat liknande
f�retag i den f�rstn�mnda staten �r

eller kan bli underkastat.

5. Utan hinder av best�mmelser-

na i artikel 2 till�mpas best�mmel-
serna i denna artikel p� skatter av
varje slag och beskaffenhet.

Artikel 24

F�rfarandet vid �msesidig
� verenskommelse

1. Om en person anser att en

avtalsslutande stat eller b�da av-

talsslutande staterna vidtagit �t-
g�rder som f�r honom medf�r eller
kommer att medf�ra beskattning
som strider mot best�mmelserna i

detta avtal kan han, utan att detta
p�verkar hans r�tt att anv�nda sig
av de r�ttsmedel som finns i dessa
staters interna r�ttsordning, 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 23
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

State to a resident of the other
Contracting State shall, for the
purpose of determining the taxable
capital of such enterprise, be de-
ductible under the same conditions
as if they had been contracted to a
resident of the first-mentioned

State.

(4) Enterprises of a Contracting

State, the capital of which is whol-
ly or partly owned or controlled,
directly or indirectly, by one or
more residents of the other Con-
tracting State, shall not be subjec-
ted in the first-mentioned State to
any taxation or any requirement

connected therewith which is other
or more burdensome than the
taxation and connected require-
ments to which other similar enter-
prises of the first-mentioned State
are or may be subjected.

(5) The provisions of this Article

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

Article 24

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 23, to that of the Contract-
ing State of which he is a national.
The case must be presented within
three years from the first notifica-
tion of the action resulting in taxa-

tion not in accordance with the
provisions of the Convention.

1542

SFS 1994:790

upphov till beskattning som strider
mot best�mmelserna i avtalet.

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 skall genomf�ras utan
hinder av tidsgr�nser i de avtalsslu-
tande staternas interna lagstiftning.

3. De beh�riga myndigheterna i

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 dubbelbeskatt-
ning 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 25

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 best�m-
melserna i detta avtal eller i de
avtalsslutande staternas interna
lagstiftning betr�ffande skatter som

omfattas av avtalet, i den m�n

beskattningen 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

(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 compe-
tent 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 endea-
vour to resolve by mutual agree-
ment any difficulties or doubts
arising as to the interpretation or
application of the Convention.
They may also consult together for
the elimination of double taxation
in cases not provided for in the
Convention.

(4) The competent authorities of

the Contracting States may commu-

nicate with each other directly for

the purpose of reaching an agree-
ment in the sense of the preceding

paragraphs.

Article 25

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 recei-
ved by a Contracting State shall be

1543

SFS 1994:790

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 inbegripet domstolar
och administrativa myndigheter)
som fastst�ller, uppb�r eller in-

driver eller handl�gger �tal eller

besv�r i fr�ga om skatter som
omfattas av avtalet. Dessa personer
eller myndigheter skall anv�nda
upplysningarna endast f�r s�dana
�ndam�l. De f�r yppa upplysning-
arna vid offentliga r�tteg�ngar eller
i domstolsavg�randen. Utbyte av
upplysningar skall verkst�llas efter
beg�ran om detta i enskilda fall.

2. Best�mmelserna i punkt 1

anses inte medf�ra skyldighet f�r
en avtalsslutande stat att

a) vidta f�rvaltnings�tg�rder som

avviker fr�n lagstiftning och ad-
ministrativ 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�r-
faringss�tt eller upplysningar, vil-
kas �verl�mnande skulle strida mot
allm�nna h�nsyn (ordre public).

Artikel 26

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

treated as secret in the same man-

ner as information obtained under
the domestic laws of that State and
shall be disclosed only to persons

or authorities (including courts and
administrative bodies) involved in
the assessment or collection of, the

enforcement 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
information only for such purpo-
ses. They may disclose the infor-

mation in public court proceedings
or in judicial decisions. The ex-

change of information shall be
carried out at request with respect
to particular cases.

(2) In no case shall the provi-

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

(a) to carry out administrative

measures at variance with the laws
and administrative practice of that

or of the other Contracting State;

(b) to supply information which

is not obtainable under the laws or
in the normal course of the admini-
stration 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 26

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.

1544

SFS 1994:790

och konsul�ra tj�nsteman.

Artikel 27

Ikrafttr�dande

1. Detta avtal skall ratificeras

och ratifikationshandlingarna skall
utv�xlas snarast m�jligt.

2. Avtalet tr�der i kraft trettio

dagar efter utv�xlingen av ratifika-

tionshandlingarna och dess best�m-
melser till�mpas p� inkomst som
f�rv�rvas den 1 januari det �r som
f�ljer n�rmast efter det �r d� av-
talet tr�der i kraft eller senare.

Artikel 28

Upph�rande

Detta avtal f�rblir i kraft till dess

att det s�gs upp av en avtalsslutan-
de stat. Vardera avtalsslutande
staten kan p� diplomatisk v�g,
skriftligen upps�ga avtalet genom
underr�ttelse h�rom minst sex
m�nader f�re utg�ngen av varje
kalender�r. I h�ndelse av s�dan
upps�gning upph�r avtalet att g�lla
betr�ffande inkomst som f�rv�rvas
den 1 januari det �r som f�ljer
n�rmast efter det �r under vilket
underr�ttelsen l�mnas eller senare.

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

Som skedde i Minsk den 10 mars

1994 p� vitryska, svenska och

engelska spr�ken. F�r den h�ndelse
att tvist uppkommer vid tolkningen
skall den engelska texten �ga f�re-

tr�de.

Article 27

Entry into force

(1) This Convention is subject to

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

(2) The Convention shall enter

into force 30 days after the ex-
change of instruments of ratifica-
tion and its provisions shall have
effect 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 28

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 termi-
nation at least six months before

the end of any calendar year. In
such case, the Convention shall
cease to have effect in respect of
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 the present Convention.

Done at Minsk, this tenth day of
March 1994, in the Byelorussian,
Swedish and English languages. In
case of any divergency of interpre-
tation the English text shall pre-
vail.

1545

SFS 1994:790

F�r Konungariket Sveriges
regering

�rjan Berner

F�r Republiken Vitrysslands
regering

For the Government of
the Kingdom of Sweden

�rjan Berner

For the Government of
the Republic of Belarus

Vasili F. Nekrashevich

Vassili F. Nekrashevich

1546

;

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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Tjänster

Utbildningar

Juridisk rådgivning

SFS 1994:790 Lag om dubbelbeskattningsavtal mellan Sverige och Vitryssland

Viktiga lagar inom skatterätten

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