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<div id="page1-div" style="position:relative;width:642px;height:903px;">
<img width="642" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:462px;left:494px;white-space:nowrap" class="ft17"><b>SFS 1995:1338 <br/></b>Utkom fr�n trycket <br/>den 20 december 1995 </p>
<p style="position:absolute;top:461px;left:63px;white-space:nowrap" class="ft18"><b>Lag <br/>om dubbelbeskattningsavtal mellan Sverige och <br/>Argentina; </b></p>
<p style="position:absolute;top:534px;left:64px;white-space:nowrap" class="ft12">utf�rdad den 30 november 1995. </p>
<p style="position:absolute;top:566px;left:75px;white-space:nowrap" class="ft12">Enligt riksdagens beslut1 f�reskrivs f�ljande. </p>
<p style="position:absolute;top:598px;left:64px;white-space:nowrap" class="ft19"><b>1 �</b> Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av <br/>skatteflykt betr�ffande skatter p� inkomst som Sverige och Argentina <br/>undertecknade den 31 maj 1995 skall, tillsammans med det protokoll som <br/>�r fogat till avtalet och som utg�r en del av detta, g�lla som lag h�r i landet. </p>
<p style="position:absolute;top:662px;left:75px;white-space:nowrap" class="ft12">Avtalets inneh�ll framg�r av bilaga till denna lag. </p>
<p style="position:absolute;top:693px;left:64px;white-space:nowrap" class="ft14"><b>2 �</b> Avtalets beskattningsregler skall till�mpas endast i den m�n dessa </p>
<p style="position:absolute;top:709px;left:64px;white-space:nowrap" class="ft110">medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle <br/>f�religga. </p>
<p style="position:absolute;top:841px;left:574px;white-space:nowrap" class="ft12">2463 </p>
<p style="position:absolute;top:844px;left:64px;white-space:nowrap" class="ft15">1</p>
<p style="position:absolute;top:842px;left:68px;white-space:nowrap" class="ft11"> Prop. 1995/96:53, bet. 1995/96:SkU5, rskr. 1995/96:13. </p>
</div>
<div id="page2-div" style="position:relative;width:642px;height:902px;">
<img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:40px;left:42px;white-space:nowrap" class="ft20"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:41px;left:165px;white-space:nowrap" class="ft23"><b>3 �</b> Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt <br/>best�mmelse i avtalet beskattas endast i Argentina skall s�dan inkomst inte <br/>tas med vid taxeringen i Sverige. </p>
<p style="position:absolute;top:104px;left:179px;white-space:nowrap" class="ft22">1. Denna lag tr�der i kraft den dag regeringen best�mmer. </p>
<p style="position:absolute;top:120px;left:177px;white-space:nowrap" class="ft23">2. Denna lag skall till�mpas <br/>a) betr�ffande k�llskatter, p� inkomst som f�rv�rvas den 1 januari �ret </p>
<p style="position:absolute;top:152px;left:165px;white-space:nowrap" class="ft22">efter det d� lagen tr�dde i kraft eller d�refter och </p>
<p style="position:absolute;top:168px;left:177px;white-space:nowrap" class="ft22">b) betr�ffande andra skatter p� inkomst, p� skatter som p�f�rs f�r be-</p>
<p style="position:absolute;top:183px;left:166px;white-space:nowrap" class="ft23">skattnings�r som b�rjar den 1 januari �ret efter det d� lagen tr�dde i kraft <br/>eller d�refter. </p>
<p style="position:absolute;top:215px;left:178px;white-space:nowrap" class="ft22">3. Genom lagen upph�vs kung�relsen (1963:324) om till�mpning av ett </p>
<p style="position:absolute;top:231px;left:166px;white-space:nowrap" class="ft23">mellan Sverige och Argentina den 3 september 1962 ing�nget avtal f�r <br/>undvikande av dubbelbeskattning betr�ffande skatter p� inkomst och f�r-<br/>m�genhet, och kung�relsen (1948:815) ang�ende mellan Sverige och Ar-<br/>gentina tr�ffad �verenskommelse om �msesidigt fritagande fr�n inkomst-<br/>skatt av inkomster, h�rr�rande fr�n sj�- eller luftfart. </p>
<p style="position:absolute;top:311px;left:177px;white-space:nowrap" class="ft24">De upph�vda kung�relserna skall dock fortfarande till�mpas <br/>a) betr�ffande k�llskatter, p� inkomst som f�rv�rvas f�re den 1 januari </p>
<p style="position:absolute;top:343px;left:166px;white-space:nowrap" class="ft22">�ret efter det d� lagen tr�dde i kraft, </p>
<p style="position:absolute;top:360px;left:177px;white-space:nowrap" class="ft22">b) betr�ffande andra skatter p� inkomst, p� skatter som p�f�rs f�r be-</p>
<p style="position:absolute;top:376px;left:165px;white-space:nowrap" class="ft23">skattnings�r som b�rjar f�re den 1 januari �ret efter det d� lagen tr�dde i <br/>kraft, samt </p>
<p style="position:absolute;top:407px;left:177px;white-space:nowrap" class="ft22">c) betr�ffande skatt p� f�rm�genhet, p� skatt som p�f�rs vid taxeringen </p>
<p style="position:absolute;top:423px;left:165px;white-space:nowrap" class="ft23">som sker andra �ret efter det d� lagen tr�dde i kraft eller vid tidigare �rs <br/>taxering. </p>
<p style="position:absolute;top:471px;left:165px;white-space:nowrap" class="ft22">P� regeringens v�gnar </p>
<p style="position:absolute;top:503px;left:165px;white-space:nowrap" class="ft22">LENA HJELM-WALL�N </p>
<p style="position:absolute;top:534px;left:374px;white-space:nowrap" class="ft24">G�RAN PERSSON <br/>(Finansdepartementet) </p>
<p style="position:absolute;top:841px;left:43px;white-space:nowrap" class="ft22">2464 </p>
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<p style="position:absolute;top:41px;left:500px;white-space:nowrap" class="ft30"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:74px;left:553px;white-space:nowrap" class="ft31"><i>Bilaga </i></p>
<p style="position:absolute;top:108px;left:337px;white-space:nowrap" class="ft35">CONVENTION BETWEEN THE <br/>THE KINGDOM OF SWEDEN AND <br/>THE ARGENTINE REPUBLIC FOR THE <br/>AVOIDANCE OF DOUBLE TAXATION <br/>AND THE PREVENTION OF FISCAL <br/>EVASION WITH RESPECT TO TAXES <br/>ON INCOME </p>
<p style="position:absolute;top:258px;left:349px;white-space:nowrap" class="ft32">The Government of the Kingdom of Swe-</p>
<p style="position:absolute;top:274px;left:337px;white-space:nowrap" class="ft35">den and the Government of the Argentine <br/>Republic, desiring to conclude a Convention </p>
<p style="position:absolute;top:307px;left:337px;white-space:nowrap" class="ft35">for the Avoidance of Double Taxation and <br/>the Prevention of Fiscal Evasion with respect <br/>to Taxes on Income, have agreed as follows: </p>
<p style="position:absolute;top:392px;left:337px;white-space:nowrap" class="ft33"><b>Article 1 </b></p>
<p style="position:absolute;top:425px;left:337px;white-space:nowrap" class="ft31"><i>Personal Scope </i></p>
<p style="position:absolute;top:458px;left:349px;white-space:nowrap" class="ft32">This Convention shall apply to persons </p>
<p style="position:absolute;top:475px;left:337px;white-space:nowrap" class="ft32">who are residents of one or both of the </p>
<p style="position:absolute;top:492px;left:338px;white-space:nowrap" class="ft32">Contracting States. </p>
<p style="position:absolute;top:542px;left:337px;white-space:nowrap" class="ft33"><b>Article 2 </b></p>
<p style="position:absolute;top:575px;left:338px;white-space:nowrap" class="ft31"><i>Taxes Covered </i></p>
<p style="position:absolute;top:609px;left:350px;white-space:nowrap" class="ft32">1. This Convention shall apply to taxes on </p>
<p style="position:absolute;top:626px;left:337px;white-space:nowrap" class="ft35">income imposed on behalf of each Contract-<br/>ing State or of its political subdivisions or <br/>local authorities, irrespective of the manner <br/>in which they are levied. </p>
<p style="position:absolute;top:710px;left:348px;white-space:nowrap" class="ft32">2. There shall be regarded as taxes on </p>
<p style="position:absolute;top:726px;left:337px;white-space:nowrap" class="ft35">income all taxes imposed on total income, or <br/>on elements of income, including taxes on <br/>gains from the alienation of movable or <br/>immovable property, as well as taxes on <br/>capital appreciation. </p>
<p style="position:absolute;top:108px;left:60px;white-space:nowrap" class="ft35">AVTAL MELLAN KONUNGARIKET <br/>SVERIGE OCH REPUBLIKEN <br/>ARGENTINA F�R ATT UNDVIKA <br/>DUBBELBESKATTNING OCH <br/>F�RHINDRA SKATTEFLYKT <br/>BETR�FFANDE SKATTER P� <br/>INKOMST </p>
<p style="position:absolute;top:258px;left:71px;white-space:nowrap" class="ft32">Konungariket Sveriges regering och Re-</p>
<p style="position:absolute;top:274px;left:59px;white-space:nowrap" class="ft35">publiken Argentinas regering, som �nskar <br/>ing� ett avtal for att undvika dubbelbeskatt-<br/>ning och f�rhindra skatteflykt betr�ffande <br/>skatter p� inkomst, har kommit �verens om </p>
<p style="position:absolute;top:341px;left:59px;white-space:nowrap" class="ft32">f�ljande: </p>
<p style="position:absolute;top:391px;left:60px;white-space:nowrap" class="ft33"><b>Artikel 1 </b></p>
<p style="position:absolute;top:425px;left:59px;white-space:nowrap" class="ft31"><i>Personer p� vilka avtalet till�mpas </i></p>
<p style="position:absolute;top:458px;left:71px;white-space:nowrap" class="ft32">Detta avtal till�mpas p� personer som har </p>
<p style="position:absolute;top:475px;left:59px;white-space:nowrap" class="ft35">hemvist i en avtalsslutande stat eller i b�da <br/>avtalsslutande staterna. </p>
<p style="position:absolute;top:541px;left:60px;white-space:nowrap" class="ft30"><b>Artikel 2 </b></p>
<p style="position:absolute;top:575px;left:59px;white-space:nowrap" class="ft31"><i>Skatter som omfattas av avtalet </i></p>
<p style="position:absolute;top:609px;left:73px;white-space:nowrap" class="ft32">1. Detta avtal till�mpas p� skatter p� </p>
<p style="position:absolute;top:626px;left:59px;white-space:nowrap" class="ft35">inkomst som p�f�rs f�r en avtalsslutande <br/>stats, dess politiska underavdelningars eller <br/>lokala myndigheters r�kning, oberoende av <br/>det s�tt p� vilket skatterna tas ut. </p>
<p style="position:absolute;top:710px;left:71px;white-space:nowrap" class="ft32">2. Med skatter p� inkomst f�rst�s alla skat-</p>
<p style="position:absolute;top:726px;left:59px;white-space:nowrap" class="ft32">ter, som utg�r p� inkomst i dess helhet eller </p>
<p style="position:absolute;top:743px;left:59px;white-space:nowrap" class="ft35">p� delar av inkomst, d�ri inbegripna skatter <br/>p� vinst p� grund av �verl�telse av l�s eller </p>
<p style="position:absolute;top:776px;left:60px;white-space:nowrap" class="ft32">fast egendom samt skatter p� v�rdestegring. </p>
<p style="position:absolute;top:862px;left:57px;white-space:nowrap" class="ft34">78-SFS 1995 </p>
<p style="position:absolute;top:841px;left:569px;white-space:nowrap" class="ft32">2465 </p>
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<p style="position:absolute;top:43px;left:43px;white-space:nowrap" class="ft40"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:65px;left:58px;white-space:nowrap" class="ft41">3. De skatter p� vilka detta avtal till�mpas </p>
<p style="position:absolute;top:82px;left:45px;white-space:nowrap" class="ft41">�r: </p>
<p style="position:absolute;top:99px;left:57px;white-space:nowrap" class="ft41">a) i Argentina </p>
<p style="position:absolute;top:116px;left:68px;white-space:nowrap" class="ft41">1) inkomstskatten (impuesto a las ganan-</p>
<p style="position:absolute;top:133px;left:57px;white-space:nowrap" class="ft41">cias); </p>
<p style="position:absolute;top:149px;left:66px;white-space:nowrap" class="ft41">2) minimiskatten p� bolagstillg�ngar (im-</p>
<p style="position:absolute;top:166px;left:57px;white-space:nowrap" class="ft41">puesto sobre los activos); och </p>
<p style="position:absolute;top:183px;left:66px;white-space:nowrap" class="ft41">3) skatten p� fysiska personers tillg�ngar </p>
<p style="position:absolute;top:199px;left:57px;white-space:nowrap" class="ft44">(impuesto sobre los bienes personales no <br/>incorporados al proceso econ�mico); <br/>(i det f�ljande ben�mnda "argentinsk </p>
<p style="position:absolute;top:249px;left:45px;white-space:nowrap" class="ft41">skatt"); </p>
<p style="position:absolute;top:266px;left:57px;white-space:nowrap" class="ft41">b) i Sverige: </p>
<p style="position:absolute;top:283px;left:68px;white-space:nowrap" class="ft41">1) den statliga inkomstskatten, sj�mans-</p>
<p style="position:absolute;top:299px;left:57px;white-space:nowrap" class="ft41">skatten och kupongskatten d�ri inbegripna, </p>
<p style="position:absolute;top:366px;left:67px;white-space:nowrap" class="ft41">2) den s�rskilda inkomstskatten f�r utom-</p>
<p style="position:absolute;top:384px;left:57px;white-space:nowrap" class="ft41">lands bosatta, </p>
<p style="position:absolute;top:417px;left:67px;white-space:nowrap" class="ft41">3) den s�rskilda inkomstskatten f�r utom-</p>
<p style="position:absolute;top:433px;left:57px;white-space:nowrap" class="ft41">lands bosatta artister m.fl., och </p>
<p style="position:absolute;top:483px;left:66px;white-space:nowrap" class="ft41">4) den kommunala inkomstskatten </p>
<p style="position:absolute;top:517px;left:58px;white-space:nowrap" class="ft41">(i det f�ljande ben�mnda "svensk skatt"). </p>
<p style="position:absolute;top:551px;left:57px;white-space:nowrap" class="ft41">4. Avtalet till�mpas �ven p� skatter av </p>
<p style="position:absolute;top:568px;left:46px;white-space:nowrap" class="ft44">samma eller i huvudsak likartat slag, som <br/>efter undertecknandet av detta avtal p�f�rs <br/>vid sidan av eller i st�llet f�r de skatter som <br/>anges i punkt 3. De beh�riga myndigheterna <br/>i de avtalsslutande staterna skall meddela <br/>varandra de v�sentliga �ndringar som vid-<br/>tagits i respektive skattelagstiftning. </p>
<p style="position:absolute;top:736px;left:46px;white-space:nowrap" class="ft42"><b>Artikel 3 </b></p>
<p style="position:absolute;top:769px;left:46px;white-space:nowrap" class="ft43"><i>Allm�nna definitioner </i></p>
<p style="position:absolute;top:804px;left:60px;white-space:nowrap" class="ft41">1. Om inte sammanhanget f�ranleder </p>
<p style="position:absolute;top:821px;left:47px;white-space:nowrap" class="ft41">annat, har vid till�mpningen av detta avtal </p>
<p style="position:absolute;top:846px;left:48px;white-space:nowrap" class="ft41">2466 </p>
<p style="position:absolute;top:66px;left:335px;white-space:nowrap" class="ft41">3. The taxes to which this Convention shall </p>
<p style="position:absolute;top:82px;left:323px;white-space:nowrap" class="ft41">apply are: </p>
<p style="position:absolute;top:99px;left:335px;white-space:nowrap" class="ft41">(a) In the Argentina: </p>
<p style="position:absolute;top:116px;left:344px;white-space:nowrap" class="ft41">(i) the income tax (impuesto a las ganan-</p>
<p style="position:absolute;top:133px;left:334px;white-space:nowrap" class="ft41">cias); </p>
<p style="position:absolute;top:149px;left:344px;white-space:nowrap" class="ft41">(ii) the assets tax (impuesto sobre los </p>
<p style="position:absolute;top:166px;left:334px;white-space:nowrap" class="ft41">activos); and </p>
<p style="position:absolute;top:183px;left:344px;white-space:nowrap" class="ft41">(iii) the personal assets tax (impuesto </p>
<p style="position:absolute;top:200px;left:334px;white-space:nowrap" class="ft44">sobre los bienes personales no incorpora-<br/>dos al proceso econ6mico); <br/>(hereinafter referred to as "Argentine </p>
<p style="position:absolute;top:249px;left:323px;white-space:nowrap" class="ft41">Tax"); </p>
<p style="position:absolute;top:266px;left:335px;white-space:nowrap" class="ft41">(b) In Sweden: </p>
<p style="position:absolute;top:283px;left:344px;white-space:nowrap" class="ft41">(i) the National income tax (den statliga </p>
<p style="position:absolute;top:299px;left:334px;white-space:nowrap" class="ft44">inkomstskatten), including the tax for <br/>employees at sea (sjomansskatten) and the <br/>withholding tax on dividends (kupongskat-</p>
<p style="position:absolute;top:352px;left:335px;white-space:nowrap" class="ft41">ten); </p>
<p style="position:absolute;top:368px;left:344px;white-space:nowrap" class="ft41">(ii) the income tax for non-residents (den </p>
<p style="position:absolute;top:385px;left:335px;white-space:nowrap" class="ft44">sarskiida inkomstskatten for utomlands <br/>bosatta); </p>
<p style="position:absolute;top:419px;left:344px;white-space:nowrap" class="ft41">(iii) the income tax for non-resident </p>
<p style="position:absolute;top:435px;left:335px;white-space:nowrap" class="ft44">artistes and athletes (den sarskiida inkomst-<br/>skatten for utomlands bosatta artister <br/>m.fl.); and </p>
<p style="position:absolute;top:486px;left:344px;white-space:nowrap" class="ft41">(iv) the municipal income tax (den kom-</p>
<p style="position:absolute;top:502px;left:335px;white-space:nowrap" class="ft44">munala inkomstskatten); <br/>(hereinafter referred to as "Swedish tax"). </p>
<p style="position:absolute;top:551px;left:334px;white-space:nowrap" class="ft41">4. The Convention shall apply also to any </p>
<p style="position:absolute;top:568px;left:323px;white-space:nowrap" class="ft44">identical or substantially similar taxes which <br/>are imposed after the date of signature of the <br/>Convention in addition to, or in place of, the <br/>taxes referred to in paragraph 3. The com-<br/>petent authorities of the Contracting States </p>
<p style="position:absolute;top:652px;left:324px;white-space:nowrap" class="ft41">shall notify each other of any substantial </p>
<p style="position:absolute;top:668px;left:323px;white-space:nowrap" class="ft44">changes which have been made in their <br/>respective taxation laws. </p>
<p style="position:absolute;top:736px;left:324px;white-space:nowrap" class="ft42"><b>Article 3 </b></p>
<p style="position:absolute;top:769px;left:324px;white-space:nowrap" class="ft43"><i>General Definitions </i></p>
<p style="position:absolute;top:804px;left:337px;white-space:nowrap" class="ft41">1. For the purposes of this Convention, </p>
<p style="position:absolute;top:821px;left:323px;white-space:nowrap" class="ft41">unless the context otherwise requires: </p>
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<p style="position:absolute;top:41px;left:505px;white-space:nowrap" class="ft50"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:65px;left:64px;white-space:nowrap" class="ft51">f�ljande uttryck nedan angiven betydelse: </p>
<p style="position:absolute;top:81px;left:75px;white-space:nowrap" class="ft51">a) "en avtalsslutande stat" och "den andra </p>
<p style="position:absolute;top:98px;left:64px;white-space:nowrap" class="ft53">avtalsslutande staten" �syftar Argentina eller <br/>Sverige, beroende p� sammanhanget; </p>
<p style="position:absolute;top:132px;left:75px;white-space:nowrap" class="ft51">b) "person" inbegriper fysisk person, bolag </p>
<p style="position:absolute;top:148px;left:63px;white-space:nowrap" class="ft51">och annan personsammanslutning; </p>
<p style="position:absolute;top:182px;left:75px;white-space:nowrap" class="ft51">c) "bolag" �syftar juridisk person eller </p>
<p style="position:absolute;top:198px;left:64px;white-space:nowrap" class="ft53">annan som vid beskattningen behandlas <br/>s�som juridisk person; </p>
<p style="position:absolute;top:232px;left:75px;white-space:nowrap" class="ft51">d) "foretag i en avtalsslutande stat" och </p>
<p style="position:absolute;top:248px;left:65px;white-space:nowrap" class="ft51">"foretag i den andra avtalsslutande staten" </p>
<p style="position:absolute;top:265px;left:64px;white-space:nowrap" class="ft53">�syftar foretag som bedrivs av person med <br/>hemvist i en avtalsslutande stat, respektive <br/>foretag som bedrivs av person med hemvist <br/>i den andra avtalsslutande staten; </p>
<p style="position:absolute;top:331px;left:76px;white-space:nowrap" class="ft51">e) "internationell trafik" �syftar transport </p>
<p style="position:absolute;top:348px;left:64px;white-space:nowrap" class="ft53">med skepp eller luftfartyg som anv�nds av <br/>foretag i en avtalsslutande stat utom d� <br/>skeppet eller luftfartyget anv�nds uteslutande <br/>mellan platser i den andra avtalsslutande <br/>staten; </p>
<p style="position:absolute;top:432px;left:76px;white-space:nowrap" class="ft51">f) "skatt" �syftar argentinsk skatt eller </p>
<p style="position:absolute;top:448px;left:64px;white-space:nowrap" class="ft51">svensk skatt, beroende p� sammanhanget; </p>
<p style="position:absolute;top:466px;left:75px;white-space:nowrap" class="ft51">g) "medborgare" �syftar: </p>
<p style="position:absolute;top:483px;left:86px;white-space:nowrap" class="ft51">1) fysisk person som har medborgarskap </p>
<p style="position:absolute;top:499px;left:75px;white-space:nowrap" class="ft51">i en avtalsslutande stat, </p>
<p style="position:absolute;top:516px;left:85px;white-space:nowrap" class="ft51">2) juridisk person, handelsbolag och </p>
<p style="position:absolute;top:532px;left:75px;white-space:nowrap" class="ft54">annan sammanslutning som bildats enligt <br/>den lagstiftning som g�ller i en avtalsslu-<br/>tande stat; <br/>h) "beh�rig myndighet" �syftar: </p>
<p style="position:absolute;top:600px;left:86px;white-space:nowrap" class="ft51">1) i Argentina, "the Ministry of Econo-</p>
<p style="position:absolute;top:616px;left:76px;white-space:nowrap" class="ft53">my and Works and Public Services, Secre-<br/>tariat of Public Revenue (el Ministerio de <br/>Economfa y Obras y Servicios Piiblicos, <br/>Secretarfa de Ingresos Piiblicos)", </p>
<p style="position:absolute;top:683px;left:85px;white-space:nowrap" class="ft51">2) i Sverige, finansministern, dennes </p>
<p style="position:absolute;top:700px;left:75px;white-space:nowrap" class="ft53">befullm�ktigade ombud eller den myndig-<br/>het �t vilken uppdras att vara beh�rig <br/>myndighet vid tilll�mpningen av detta <br/>avtal. </p>
<p style="position:absolute;top:785px;left:75px;white-space:nowrap" class="ft51">2. D� en avtalsslutande stat till�mpar </p>
<p style="position:absolute;top:802px;left:63px;white-space:nowrap" class="ft51">avtalet anses, s�vida inte sammanhanget </p>
<p style="position:absolute;top:80px;left:354px;white-space:nowrap" class="ft51">(a) the terms "a Contracting State" and </p>
<p style="position:absolute;top:97px;left:343px;white-space:nowrap" class="ft51">"the other Contracting State" mean, as the </p>
<p style="position:absolute;top:114px;left:341px;white-space:nowrap" class="ft51">context requires, Argentina or Sweden; </p>
<p style="position:absolute;top:131px;left:354px;white-space:nowrap" class="ft51">(b) the term "person" includes an individu-</p>
<p style="position:absolute;top:148px;left:341px;white-space:nowrap" class="ft53">al, a company and any other body of per-<br/>sons; </p>
<p style="position:absolute;top:182px;left:354px;white-space:nowrap" class="ft51">(c) the term "company" means any body </p>
<p style="position:absolute;top:198px;left:342px;white-space:nowrap" class="ft53">corporate or any entity which is treated as a <br/>body corporate for tax purposes; </p>
<p style="position:absolute;top:232px;left:354px;white-space:nowrap" class="ft51">(d) the terms "enterprise of a Contracting </p>
<p style="position:absolute;top:249px;left:342px;white-space:nowrap" class="ft53">State" and "enterprise of the other Contract-<br/>ing State" mean respectively an enterprise <br/>carried on by a resident of a Contracting <br/>State and an enterprise carried on by a resi-<br/>dent of the other Contracting State; </p>
<p style="position:absolute;top:332px;left:354px;white-space:nowrap" class="ft51">(e) the term "international traffic" means </p>
<p style="position:absolute;top:349px;left:342px;white-space:nowrap" class="ft53">any transport by a ship or aircraft operated <br/>by an enterprise of a Contracting State, <br/>except when the ship or aircraft is operated <br/>solely between places in the other Contract-<br/>ing State; </p>
<p style="position:absolute;top:433px;left:354px;white-space:nowrap" class="ft51">(f) the term "tax" means the Argentine tax </p>
<p style="position:absolute;top:450px;left:342px;white-space:nowrap" class="ft51">or Swedish tax as the context requires; </p>
<p style="position:absolute;top:466px;left:354px;white-space:nowrap" class="ft51">(g) the term "national" means: </p>
<p style="position:absolute;top:483px;left:363px;white-space:nowrap" class="ft51">(i) any individual possessing the nationa-</p>
<p style="position:absolute;top:500px;left:353px;white-space:nowrap" class="ft51">lity of a Contracting State; </p>
<p style="position:absolute;top:517px;left:363px;white-space:nowrap" class="ft51">(ii) any legal person, partnership and </p>
<p style="position:absolute;top:533px;left:353px;white-space:nowrap" class="ft53">association deriving its status as such from <br/>the laws in force in a Contracting State; </p>
<p style="position:absolute;top:583px;left:354px;white-space:nowrap" class="ft51">(h) the term "competent authority" means: </p>
<p style="position:absolute;top:599px;left:363px;white-space:nowrap" class="ft51">(i) in the Argentina, the Ministry of </p>
<p style="position:absolute;top:616px;left:353px;white-space:nowrap" class="ft53">Economy and Works and Public Services, <br/>Secretariat of Public Revenue (el Mini-<br/>sterio de Econom�a y Obras y Servicios <br/>P�blicos, Secretar�a de Ingresos P�blicos); </p>
<p style="position:absolute;top:683px;left:363px;white-space:nowrap" class="ft51">(ii) in Sweden, the Minister of Finance, </p>
<p style="position:absolute;top:700px;left:353px;white-space:nowrap" class="ft51">his authorized representative or the autho-</p>
<p style="position:absolute;top:717px;left:354px;white-space:nowrap" class="ft53">rity which is designated as a competent <br/>authority for the purposes of this Conven-<br/>tion. </p>
<p style="position:absolute;top:784px;left:353px;white-space:nowrap" class="ft51">2. As regards the application of the Con-</p>
<p style="position:absolute;top:801px;left:341px;white-space:nowrap" class="ft51">vention by a Contracting State, any term not </p>
<p style="position:absolute;top:843px;left:573px;white-space:nowrap" class="ft51">2467 </p>
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<p style="position:absolute;top:42px;left:40px;white-space:nowrap" class="ft60"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:75px;left:39px;white-space:nowrap" class="ft61">f�ranleder annat, varje uttryck som inte </p>
<p style="position:absolute;top:91px;left:38px;white-space:nowrap" class="ft64">definierats i avtalet ha den betydelse som <br/>uttrycket har enligt den statens lagstiftning i <br/>fr�ga om s�dana skatter p� vilka avtalet <br/>till�mpas. </p>
<p style="position:absolute;top:192px;left:38px;white-space:nowrap" class="ft62"><b>Artikel 4 </b></p>
<p style="position:absolute;top:225px;left:37px;white-space:nowrap" class="ft63"><i>Hemvist </i></p>
<p style="position:absolute;top:258px;left:51px;white-space:nowrap" class="ft61">1. Vid till�mpningen av detta avtal �syftar </p>
<p style="position:absolute;top:275px;left:37px;white-space:nowrap" class="ft65">uttrycket "person med hemvist i en avtalsslu-<br/>tande stat" </p>
<p style="position:absolute;top:309px;left:49px;white-space:nowrap" class="ft61">a) person som enligt lagstiftningen i denna </p>
<p style="position:absolute;top:325px;left:38px;white-space:nowrap" class="ft64">stat �r skattskyldig d�r p� grund av domicil, <br/>bos�ttning, plats for f�retagsledning, plats <br/>f�r bolags bildande eller annan liknande <br/>omst�ndighet, uttrycket inbegriper dock inte <br/>person som �r skattskyldig i denna stat <br/>endast f�r inkomst fr�n k�lla i denna stat; </p>
<p style="position:absolute;top:441px;left:50px;white-space:nowrap" class="ft61">b) denna stats regering, politiska underav-</p>
<p style="position:absolute;top:458px;left:38px;white-space:nowrap" class="ft64">delning eller lokala myndighet eller s�dan <br/>regerings, underavdelnings eller myndighets <br/>institution eller organ; </p>
<p style="position:absolute;top:509px;left:50px;white-space:nowrap" class="ft61">c) betr�ffande handelsbolag och d�dsbon </p>
<p style="position:absolute;top:526px;left:38px;white-space:nowrap" class="ft64">inbegriper det angivna uttrycket s�dan person <br/>endast i den m�n dess inkomst �r skatteplik-<br/>tig i denna stat p� samma s�tt som inkomst <br/>som f�rv�rvas av person med hemvist d�r, <br/>antingen hos handelsbolaget eller d�dsboet <br/>eller hos dess del�gare. </p>
<p style="position:absolute;top:643px;left:50px;white-space:nowrap" class="ft61">2. D� p� grund av best�mmelserna i punkt </p>
<p style="position:absolute;top:660px;left:40px;white-space:nowrap" class="ft61">1 fysisk person har hemvist i b�da avtalsslu-</p>
<p style="position:absolute;top:677px;left:39px;white-space:nowrap" class="ft64">tande staterna, best�ms hans hemvist p� <br/>f�ljande s�tt: </p>
<p style="position:absolute;top:710px;left:51px;white-space:nowrap" class="ft61">a) Han anses ha hemvist i den stat d�r han </p>
<p style="position:absolute;top:727px;left:38px;white-space:nowrap" class="ft61">har en bostad som stadigvarande st�r till hans </p>
<p style="position:absolute;top:744px;left:39px;white-space:nowrap" class="ft61">f�rfogande. Om han har en s�dan bostad i </p>
<p style="position:absolute;top:761px;left:39px;white-space:nowrap" class="ft64">b�da staterna, anses han ha hemvist i den stat <br/>med vilken hans personliga och ekonomiska </p>
<p style="position:absolute;top:794px;left:40px;white-space:nowrap" class="ft64">f�rbindelser �r starkast (centrum f�r levnads-<br/>intressena); </p>
<p style="position:absolute;top:844px;left:42px;white-space:nowrap" class="ft61">2468 </p>
<p style="position:absolute;top:75px;left:316px;white-space:nowrap" class="ft64">defined therein shall, unless the context <br/>otherwise requires, have the meaning which <br/>it has under the laws in force of that State <br/>concerning the taxes to which the Convention <br/>applies. </p>
<p style="position:absolute;top:191px;left:315px;white-space:nowrap" class="ft62"><b>Article 4 </b></p>
<p style="position:absolute;top:224px;left:315px;white-space:nowrap" class="ft63"><i>Resident </i></p>
<p style="position:absolute;top:258px;left:329px;white-space:nowrap" class="ft61">1. For the purposes of this Convention, the </p>
<p style="position:absolute;top:275px;left:315px;white-space:nowrap" class="ft64">term "resident of a Contracting State" <br/>means: </p>
<p style="position:absolute;top:309px;left:327px;white-space:nowrap" class="ft61">(a) any person who, under the laws of that </p>
<p style="position:absolute;top:325px;left:316px;white-space:nowrap" class="ft64">State, is liable to tax therein by reason of his <br/>domicile, residence, place of management, <br/>place of incorporation or any other criterion <br/>of a similar nature; but this term does not <br/>include any person who is liable to tax in <br/>that State in respect only of income from <br/>sources in that State; </p>
<p style="position:absolute;top:441px;left:328px;white-space:nowrap" class="ft61">(b) the government of that State or a politi-</p>
<p style="position:absolute;top:458px;left:316px;white-space:nowrap" class="ft64">cal subdivision or local authority thereof or <br/>any agency or instrumentality of such go-<br/>vernment, subdivision or authority; </p>
<p style="position:absolute;top:509px;left:328px;white-space:nowrap" class="ft61">(c) however, in the case of a partnership or </p>
<p style="position:absolute;top:526px;left:316px;white-space:nowrap" class="ft64">estate the term applies only to the extent that <br/>the income derived by such partnership or <br/>estate is subjected to tax in that State as the <br/>income of a resident, either in its hands or in <br/>the hands of its partners. </p>
<p style="position:absolute;top:643px;left:328px;white-space:nowrap" class="ft61">2. Where by reason of the provisions of </p>
<p style="position:absolute;top:660px;left:316px;white-space:nowrap" class="ft64">paragraph 1, an individual is a resident of <br/>both Contracting States, then his status shall <br/>be determined as follows: </p>
<p style="position:absolute;top:711px;left:328px;white-space:nowrap" class="ft61">(a) he shall be deemed to be a resident of </p>
<p style="position:absolute;top:727px;left:317px;white-space:nowrap" class="ft64">the State in which he has a permanent home <br/>available to him; if he has a permanent home <br/>available to him in both States, he shall be <br/>deemed to be a resident of the State with <br/>which his personal and economic relations <br/>are closer (centre of vital interest); </p>
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<p style="position:absolute;top:43px;left:495px;white-space:nowrap" class="ft70"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:65px;left:68px;white-space:nowrap" class="ft71">b) om det inte kan avg�ras i vilken stat </p>
<p style="position:absolute;top:82px;left:55px;white-space:nowrap" class="ft74">han har centrum for sina levnadsintressen <br/>eller om han inte i n�gondera staten har en <br/>bostad som stadigvarande st�r till hans f�r-</p>
<p style="position:absolute;top:132px;left:56px;white-space:nowrap" class="ft71">fogande, anses han ha hemvist i den stat dar </p>
<p style="position:absolute;top:148px;left:55px;white-space:nowrap" class="ft71">han stadigvarande vistas; </p>
<p style="position:absolute;top:165px;left:67px;white-space:nowrap" class="ft71">c) om han stadigvarande vistas i b�da </p>
<p style="position:absolute;top:182px;left:56px;white-space:nowrap" class="ft74">staterna eller om han inte vistas stadigvaran-<br/>de i n�gon av dem, anses han ha hemvist i <br/>den stat d�r han �r medborgare; </p>
<p style="position:absolute;top:232px;left:67px;white-space:nowrap" class="ft71">d) om han �r medborgare i b�da staterna </p>
<p style="position:absolute;top:249px;left:55px;white-space:nowrap" class="ft74">eller om han inte �r medborgare i n�gon av <br/>dem, skall de beh�riga myndigheterna i de <br/>avtalsslutande staterna avg�ra fr�gan genom <br/>�msesidig �verenskommelse. </p>
<p style="position:absolute;top:332px;left:67px;white-space:nowrap" class="ft71">3. D� p� grund av best�mmelserna i punkt </p>
<p style="position:absolute;top:349px;left:57px;white-space:nowrap" class="ft71">1 annan person �n fysisk person har hemvist </p>
<p style="position:absolute;top:365px;left:55px;white-space:nowrap" class="ft71">i b�da avtalsslutande staterna, skall de be-</p>
<p style="position:absolute;top:382px;left:55px;white-space:nowrap" class="ft74">h�riga myndigheterna genom �msesidig <br/>�verenskommelse s�ka avg�ra fr�gan och <br/>best�mma avtalets till�mplighet p� s�dan <br/>person. </p>
<p style="position:absolute;top:500px;left:55px;white-space:nowrap" class="ft72"><b>Artikel 5 </b></p>
<p style="position:absolute;top:533px;left:54px;white-space:nowrap" class="ft73"><i>Fast driftst�lle </i></p>
<p style="position:absolute;top:567px;left:68px;white-space:nowrap" class="ft71">1. Vid till�mpningen av detta avtal �syftar </p>
<p style="position:absolute;top:584px;left:54px;white-space:nowrap" class="ft74">uttrycket "fest driftst�lle" en stadigvarande <br/>plats for aff�rsverksamhet, fr�n vilken ett </p>
<p style="position:absolute;top:617px;left:55px;white-space:nowrap" class="ft71">f�retags verksamhet helt eller delvis bedrivs. </p>
<p style="position:absolute;top:668px;left:66px;white-space:nowrap" class="ft71">2. Uttrycket "fest driftst�lle" innefettar </p>
<p style="position:absolute;top:684px;left:55px;white-space:nowrap" class="ft71">s�rskilt: </p>
<p style="position:absolute;top:701px;left:66px;white-space:nowrap" class="ft74">a) plats f�r f�retagsledning, <br/>b) filial, <br/>c) kontor, </p>
<p style="position:absolute;top:751px;left:66px;white-space:nowrap" class="ft75">d) febrik, <br/>e) verkstad, och <br/>f) gruva, olje- eller gask�lla, stenbrott eller </p>
<p style="position:absolute;top:802px;left:53px;white-space:nowrap" class="ft71">annan plats f�r utnyttjande av naturtillg�ngar. </p>
<p style="position:absolute;top:65px;left:345px;white-space:nowrap" class="ft71">(b) if the State in which he has his centre </p>
<p style="position:absolute;top:82px;left:333px;white-space:nowrap" class="ft74">of vital interest can not be determined, or if <br/>he has not a permanent home available to <br/>him in either State, he shall be deemed to be <br/>a resident of the State in which he has an <br/>habitual abode; </p>
<p style="position:absolute;top:165px;left:345px;white-space:nowrap" class="ft71">(c) if he has an habitual abode in both </p>
<p style="position:absolute;top:182px;left:334px;white-space:nowrap" class="ft71">States or in neither of them, he shall be </p>
<p style="position:absolute;top:199px;left:333px;white-space:nowrap" class="ft74">deemed to be a resident of the State of which <br/>he is a national; </p>
<p style="position:absolute;top:232px;left:345px;white-space:nowrap" class="ft71">(d) if he is a national of both States or of </p>
<p style="position:absolute;top:249px;left:333px;white-space:nowrap" class="ft74">neither of them, the competent authorities of <br/>the Contracting States shall settle the ques-<br/>tion by mutual agreement. </p>
<p style="position:absolute;top:332px;left:345px;white-space:nowrap" class="ft71">3. Where by reason of the provisions of </p>
<p style="position:absolute;top:349px;left:332px;white-space:nowrap" class="ft74">paragraph 1, a person other than an individu-<br/>al is a resident of both Contracting States <br/>then the competent authorities of the Con-<br/>tracting States shall by mutual agreement <br/>endeavour to settle the question and to deter-<br/>mine the mode of application of the Con-<br/>vention to such person. </p>
<p style="position:absolute;top:500px;left:332px;white-space:nowrap" class="ft72"><b>Article 5 </b></p>
<p style="position:absolute;top:533px;left:332px;white-space:nowrap" class="ft73"><i>Permanent establishment </i></p>
<p style="position:absolute;top:567px;left:345px;white-space:nowrap" class="ft71">1. For the purposes of this Convention, the </p>
<p style="position:absolute;top:584px;left:332px;white-space:nowrap" class="ft74">term "permanent establishment" means a <br/>fixed place of business through which the <br/>business of an enterprise is wholly or partly <br/>carried on. </p>
<p style="position:absolute;top:668px;left:344px;white-space:nowrap" class="ft71">2. The term "permanent establishment" </p>
<p style="position:absolute;top:685px;left:332px;white-space:nowrap" class="ft71">includes especially: </p>
<p style="position:absolute;top:702px;left:344px;white-space:nowrap" class="ft74">(a) a place of management; <br/>(b) a branch; <br/>(c) an office; <br/>(d) a factory; </p>
<p style="position:absolute;top:769px;left:343px;white-space:nowrap" class="ft74">(e) a workshop; and <br/>(f) a mine, an oil or gas well, a quarry or </p>
<p style="position:absolute;top:803px;left:331px;white-space:nowrap" class="ft74">any other place relating to the exploitation of <br/>natural resources. </p>
<p style="position:absolute;top:842px;left:567px;white-space:nowrap" class="ft71">2469 </p>
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<p style="position:absolute;top:45px;left:48px;white-space:nowrap" class="ft80"><b>SFS 1995: 1338 </b></p>
<p style="position:absolute;top:78px;left:59px;white-space:nowrap" class="ft81">3. Utan hinder av best�mmelserna i punk-</p>
<p style="position:absolute;top:94px;left:46px;white-space:nowrap" class="ft83">terna 1 och 2 i denna artikel skall tillhanda-<br/>h�llandet av tj�nster, d�ri inbegripet konsult-<br/>tj�nster och tj�nster for utforskande verksam-<br/>het, om s�dan verksamhet bedrivs av f�retag <br/>genom anst�llda eller annan personal som <br/>anlitats av f�retaget f�r s�dana tj�nster, anses <br/>utg�ra ett fest driftst�lle n�r s�dan verksam-<br/>het p�g�r inom landet under tidrymd eller <br/>tidrymder som sammanlagt �verstiger sex <br/>m�nader under en tolvm�nadersperiod. </p>
<p style="position:absolute;top:279px;left:58px;white-space:nowrap" class="ft81">4. Fiats f�r byggnads-, anl�ggnings-, monterings-</p>
<p style="position:absolute;top:295px;left:51px;white-space:nowrap" class="ft81">eller installationsverksamhet eller verksam-</p>
<p style="position:absolute;top:312px;left:46px;white-space:nowrap" class="ft83">het som best�r av �vervakning i anslutning <br/>d�rtill utg�r fast driftst�lle endast om verk-</p>
<p style="position:absolute;top:346px;left:47px;white-space:nowrap" class="ft83">samheten p�g�r under en tidrymd som �ver-<br/>stiger sex m�nader. </p>
<p style="position:absolute;top:395px;left:58px;white-space:nowrap" class="ft81">5. Verksamhet utanf�r kusten i den andra </p>
<p style="position:absolute;top:412px;left:46px;white-space:nowrap" class="ft83">avtalsslutande staten i samband med utfors-<br/>kandet eller utnyttjandet av havsbottnen och <br/>dess underlag samt till havsbottnen och dess <br/>underlag h�rande naturtillg�ngar bel�gna i <br/>denna andra stat, liksom fiske bedrivet i <br/>denna stats exklusiva ekonomiska zon, skall </p>
<p style="position:absolute;top:512px;left:46px;white-space:nowrap" class="ft83">anses utg�ra ett fest driftst�lle n�r verksam-<br/>heterna p�g�r under en tidrymd eller tidrym-<br/>der som sammanlagt �verstiger 30 dagar <br/>under en period av tolv m�nader. </p>
<p style="position:absolute;top:597px;left:58px;white-space:nowrap" class="ft81">6. Utan hinder av f�reg�ende best�mmelser </p>
<p style="position:absolute;top:614px;left:47px;white-space:nowrap" class="ft83">i denna artikel anses uttrycket "fest driftst�l-<br/>le" inte innefatta: </p>
<p style="position:absolute;top:665px;left:58px;white-space:nowrap" class="ft81">a) anv�ndningen av anordningar uteslutan-</p>
<p style="position:absolute;top:681px;left:47px;white-space:nowrap" class="ft83">de for lagring eller utst�llning av f�retaget <br/>tillh�riga varor, </p>
<p style="position:absolute;top:715px;left:58px;white-space:nowrap" class="ft81">b) innehavet av ett f�retaget tillh�rigt </p>
<p style="position:absolute;top:731px;left:46px;white-space:nowrap" class="ft83">varulager uteslutande f�r lagring eller ut-<br/>st�llning, </p>
<p style="position:absolute;top:765px;left:58px;white-space:nowrap" class="ft81">c) innehavet av ett f�retaget tillh�rigt </p>
<p style="position:absolute;top:782px;left:46px;white-space:nowrap" class="ft81">varulager uteslutande f�r beartetning eller </p>
<p style="position:absolute;top:799px;left:46px;white-space:nowrap" class="ft81">f�r�dling genom annat f�retags f�rsorg, </p>
<p style="position:absolute;top:845px;left:48px;white-space:nowrap" class="ft81">2470 </p>
<p style="position:absolute;top:78px;left:336px;white-space:nowrap" class="ft81">3. Notwithstanding the provisions of para-</p>
<p style="position:absolute;top:95px;left:324px;white-space:nowrap" class="ft83">graphs 1 and 2 of this Article, the furnishing <br/>of services, including consultancy and ex-<br/>ploration services, by an enterprise through <br/>employees or other personnel engaged by the <br/>enterprise for such purpose, shall be conside-<br/>red a permanent establishment where such <br/>activities continue within the country for a <br/>period or periods aggregating more than six <br/>months within any twelve month period. </p>
<p style="position:absolute;top:279px;left:336px;white-space:nowrap" class="ft81">4. A building site, a construction, assemb-</p>
<p style="position:absolute;top:295px;left:324px;white-space:nowrap" class="ft83">ly or installation project or supervisory <br/>activities in connection therewith constitutes <br/>a permanent establishment only if it lasts <br/>more than six months. </p>
<p style="position:absolute;top:395px;left:335px;white-space:nowrap" class="ft81">5. Offshore activities in the other Contract-</p>
<p style="position:absolute;top:412px;left:323px;white-space:nowrap" class="ft83">ing State in connection with the exploration <br/>or exploitation of the sea bed and sub-soil <br/>and their natural resources situated in that <br/>other State, as well as fishing conducted in <br/>the exclusive economic zone of that State, <br/>shall be considered a permanent establish-<br/>ment where the activities are carried on for <br/>a period or periods exceeding in the aggrega-<br/>te 30 days in any twelve month period. </p>
<p style="position:absolute;top:597px;left:335px;white-space:nowrap" class="ft81">6. Notwithstanding the preceding provi-</p>
<p style="position:absolute;top:614px;left:324px;white-space:nowrap" class="ft83">sions of this Article, the term "permanent <br/>establishment" shall be deemed not to in-<br/>clude: </p>
<p style="position:absolute;top:664px;left:336px;white-space:nowrap" class="ft81">(a) the use of facilities solely for the pur-</p>
<p style="position:absolute;top:681px;left:323px;white-space:nowrap" class="ft83">pose of storage or display of goods or mer-<br/>chandise belonging to the enterprise; </p>
<p style="position:absolute;top:715px;left:336px;white-space:nowrap" class="ft81">(b) the maintenance of a stock of goods or </p>
<p style="position:absolute;top:731px;left:324px;white-space:nowrap" class="ft83">merchandise belonging to the enterprise <br/>solely for the purpose of storage or display; </p>
<p style="position:absolute;top:765px;left:335px;white-space:nowrap" class="ft81">(c) the maintenance of a stock of goods or </p>
<p style="position:absolute;top:782px;left:323px;white-space:nowrap" class="ft83">merchandise belonging to the enterprise <br/>solely for the purpose of processing by <br/>another enterprise; </p>
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<p style="position:absolute;top:43px;left:496px;white-space:nowrap" class="ft90"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:68px;left:70px;white-space:nowrap" class="ft91">d) innehavet av stadigvarande plats f�r </p>
<p style="position:absolute;top:85px;left:58px;white-space:nowrap" class="ft92">aff�rsverksamhet uteslutande f�r ink�p av <br/>varor eller inh�mtande av upplysningar f�r <br/>f�retaget, </p>
<p style="position:absolute;top:135px;left:70px;white-space:nowrap" class="ft91">e) innehavet av stadigvarande plats f�r </p>
<p style="position:absolute;top:152px;left:58px;white-space:nowrap" class="ft92">aff�rsverksamhet uteslutande f�r att f�r <br/>foretaget bedriva annan verksamhet av f�rbe-<br/>redande eller bitr�dande art, </p>
<p style="position:absolute;top:202px;left:71px;white-space:nowrap" class="ft91">f) innehavet av en stadigvarande plats for </p>
<p style="position:absolute;top:218px;left:58px;white-space:nowrap" class="ft92">aff�rsverksamhet uteslutande f�r att kom-<br/>binera verksamheter som anges i punkterna <br/>a-e, under f�ruts�ttning att hela verksam-<br/>heten som bedrivs fr�n den stadigvarande <br/>platsen f�r aff�rsverksamhet p� grund av <br/>denna kombination �r av f�rberedande eller <br/>bitr�dande art. </p>
<p style="position:absolute;top:352px;left:70px;white-space:nowrap" class="ft91">7. Om en person - som inte �r s�dan </p>
<p style="position:absolute;top:369px;left:58px;white-space:nowrap" class="ft92">oberoende representant p� vilken punkt 8 <br/>till�mpas - �r verksam f�r ett f�retag samt <br/>i en avtalsslutande stat har och d�r regel-<br/>m�ssigt anv�nder fullmakt att sluta avtal i </p>
<p style="position:absolute;top:436px;left:59px;white-space:nowrap" class="ft91">f�retagets namn, anses detta f�retag - utan </p>
<p style="position:absolute;top:452px;left:58px;white-space:nowrap" class="ft92">hinder av best�mmelserna i punkterna 1 och <br/>2 - ha fest driftst�lle i denna stat betr�ffande <br/>varje verksamhet som denna person bedriver </p>
<p style="position:absolute;top:503px;left:59px;white-space:nowrap" class="ft91">f�r f�retaget. Detta g�ller dock inte om den </p>
<p style="position:absolute;top:519px;left:58px;white-space:nowrap" class="ft92">verksamhet som denna person bedriver �r <br/>begr�nsad till s�dan som anges i punkt 6 och </p>
<p style="position:absolute;top:553px;left:59px;white-space:nowrap" class="ft92">som - om den bedrevs fr�n en stadigvarande <br/>plats f�r aff�rsverksamhet - inte skulle g�ra <br/>denna stadigvarande plats f�r aff�rsverksam-<br/>het till fest driftst�lle enligt best�mmelserna <br/>i n�mnda punkt. </p>
<p style="position:absolute;top:687px;left:71px;white-space:nowrap" class="ft91">8. F�retag anses inte ha fest driftst�lle i en </p>
<p style="position:absolute;top:704px;left:59px;white-space:nowrap" class="ft92">avtalsslutande stat endast p� den grund att <br/>f�retaget bedriver aff�rsverksamhet i denna <br/>stat genom f�rmedling av m�klare, kommis-<br/>sion�r eller annan oberoende representant, </p>
<p style="position:absolute;top:772px;left:58px;white-space:nowrap" class="ft92">under f�ruts�ttning att s�dan person d�rvid <br/>bedriver sin sedvanliga aff�rsverksamhet. <br/>N�r s�dan representant bedriver sin verksam-<br/>het uteslutande eller n�stan uteslutande f�r </p>
<p style="position:absolute;top:68px;left:347px;white-space:nowrap" class="ft91">(d) the maintenance of a fixed place of </p>
<p style="position:absolute;top:85px;left:335px;white-space:nowrap" class="ft92">business solely for the purpose of purchasing <br/>goods or merchandise or of collecting in-</p>
<p style="position:absolute;top:118px;left:335px;white-space:nowrap" class="ft91">formation, for the enterprise; </p>
<p style="position:absolute;top:135px;left:347px;white-space:nowrap" class="ft91">(e) the maintenance of a fixed place of </p>
<p style="position:absolute;top:151px;left:335px;white-space:nowrap" class="ft92">business solely for the purpose of carrying <br/>on, for the enterprise, any other activity of a <br/>preparatory or auxiliary character; </p>
<p style="position:absolute;top:202px;left:347px;white-space:nowrap" class="ft91">(f) the maintenance of a fixed place of </p>
<p style="position:absolute;top:218px;left:335px;white-space:nowrap" class="ft92">business solely for any combination of acti-<br/>vities mentioned in sub-paragraphs (a) to (e), <br/>provided that the overall activity of the fixed <br/>place of business resulting from this com-<br/>bination is of a preparatory or auxiliary <br/>character. </p>
<p style="position:absolute;top:352px;left:347px;white-space:nowrap" class="ft91">7. Notwithstanding the provisions of para-</p>
<p style="position:absolute;top:369px;left:336px;white-space:nowrap" class="ft92">graphs 1 and 2, where a person - other than <br/>an agent of an independent status to whom <br/>paragraph 8 applies - is acting in a Contract-<br/>ing State on behalf of an enterprise of the <br/>other Contracting State, that entreprise shall <br/>be deemed to have a permanent establish-<br/>ment in the first-mentioned Contracting State <br/>in respect of any activities which that person <br/>undertakes for the enterprise, if such a per-<br/>son has and habitually exercises in that State <br/>an authority to conclude contracts in the <br/>name of the enterprise, unless the activities <br/>of such person are limited to those mentio-<br/>ned in paragraph 6 which, if exercised </p>
<p style="position:absolute;top:603px;left:336px;white-space:nowrap" class="ft92">through a fixed place of business, would not <br/>make this fixed place of business a perma-<br/>nent establishment under the provisions of <br/>that paragraph. </p>
<p style="position:absolute;top:687px;left:348px;white-space:nowrap" class="ft91">8. An enterprise of a Contracting State </p>
<p style="position:absolute;top:704px;left:336px;white-space:nowrap" class="ft92">shall not be deemed to have a permanent <br/>establishment in the other Contracting State <br/>merely because it carries on business in that <br/>other State through a broker, general com-<br/>mission agent or any other agent of an in-<br/>dependent status, provided that such persons </p>
<p style="position:absolute;top:804px;left:336px;white-space:nowrap" class="ft92">are acting in the ordinary course of their <br/>business. However, when activities of such </p>
<p style="position:absolute;top:845px;left:567px;white-space:nowrap" class="ft91">2471 </p>
</div>
<div id="page10-div" style="position:relative;width:642px;height:903px;">
<img width="642" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:43px;left:45px;white-space:nowrap" class="ft100"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:67px;left:45px;white-space:nowrap" class="ft101">det f�retagets rakning, anses han emellertid </p>
<p style="position:absolute;top:84px;left:46px;white-space:nowrap" class="ft101">inte - om det styrks att mellanhavandena </p>
<p style="position:absolute;top:101px;left:47px;white-space:nowrap" class="ft105">mellan representanten och f�retaget. skatt p� <br/>villkor som avviker fr�n dem som skulle ha <br/>avtalats mellan av varandra oberoende parter <br/>- s�som s�dan oberoende representant som <br/>avses i denna punkt. </p>
<p style="position:absolute;top:202px;left:59px;white-space:nowrap" class="ft101">9. Den omst�ndigheten att ett bolag med </p>
<p style="position:absolute;top:219px;left:47px;white-space:nowrap" class="ft105">hemvist i en avtalsslutande stat kontrollerar <br/>eller kontrolleras av ett bolag med hemvist i <br/>den andra avtalsslutande staten eller ett bolag <br/>som bedriver aff�rsverksamhet i denna andra <br/>stat (antingen fr�n fest driftst�lle eller p� <br/>annat s�tt), medf�r inte i och f�r sig att <br/>n�gotdera bolaget utg�r fest driftst�lle f�r det <br/>andra. </p>
<p style="position:absolute;top:386px;left:47px;white-space:nowrap" class="ft102"><b>Artikel 6 </b></p>
<p style="position:absolute;top:419px;left:47px;white-space:nowrap" class="ft103"><i>Inkomst av fast egendom </i></p>
<p style="position:absolute;top:452px;left:61px;white-space:nowrap" class="ft101">1. Inkomst, som person med hemvist i en </p>
<p style="position:absolute;top:469px;left:47px;white-space:nowrap" class="ft105">avtalsslutande stat f�rv�rvar av fest egendom <br/>(d�ri inbegripen inkomst av lantbruk eller <br/>skogsbruk) bel�gen i den andra avtalsslutan-<br/>de staten, f�r beskattas i denna andra stat. </p>
<p style="position:absolute;top:553px;left:59px;white-space:nowrap" class="ft101">2. Uttrycket "fest egendom" har den be-</p>
<p style="position:absolute;top:570px;left:47px;white-space:nowrap" class="ft105">tydelse som uttrycket har enligt lagstiftningen <br/>i den avtalsslutande stat d�r egendomen �r <br/>bel�gen. Uttrycket inbegriper dock alltid <br/>tillbeh�r till fest egendom, levande och d�da <br/>inventarier i lantbruk och skogsbruk, r�ttig-<br/>heter p� vilka best�mmelserna i privatr�tten <br/>om fest egendom till�mpas, byggnader, <br/>nyttjander�tt till fest egendom samt r�tt till <br/>f�r�nderliga eller festa ers�ttningar f�r be-<br/>arbetandet av eller r�tten att bearbeta mine-<br/>ralf�rekomst, k�lla eller annan naturtillg�ng; <br/>skepp, b�tar och luftfartyg anses inte vara <br/>fest egendom. </p>
<p style="position:absolute;top:846px;left:48px;white-space:nowrap" class="ft101">2472 </p>
<p style="position:absolute;top:67px;left:322px;white-space:nowrap" class="ft105">an agent are devoted wholly or almost <br/>wholly on behalf of that enterprise, he will </p>
<p style="position:absolute;top:101px;left:323px;white-space:nowrap" class="ft101">not be considered an agent of an independent </p>
<p style="position:absolute;top:117px;left:325px;white-space:nowrap" class="ft105">status within the meaning of this paragraph, <br/>if it is shown that the transactions between <br/>the agent and the enterprise were not made </p>
<p style="position:absolute;top:168px;left:325px;white-space:nowrap" class="ft101">under arm's length conditions. </p>
<p style="position:absolute;top:202px;left:336px;white-space:nowrap" class="ft101">9. The feet that a company which is a </p>
<p style="position:absolute;top:218px;left:325px;white-space:nowrap" class="ft105">resident of a Contracting State controls or is <br/>controlled by a company which is a resident <br/>of the other Contracting State, or which <br/>carries on business in that other State (whe-<br/>ther through a permanent establishment or <br/>otherwise), shall not of itself constitute either <br/>company a permanent establishment of the <br/>other. </p>
<p style="position:absolute;top:386px;left:325px;white-space:nowrap" class="ft102"><b>Article<i> 6 </i></b></p>
<p style="position:absolute;top:419px;left:325px;white-space:nowrap" class="ft103"><i>Income from immovable property </i></p>
<p style="position:absolute;top:452px;left:338px;white-space:nowrap" class="ft101">1. Income derived by a resident of a Con-</p>
<p style="position:absolute;top:469px;left:325px;white-space:nowrap" class="ft105">tracting State from immovable property <br/>(including income from agriculture or fore-<br/>stry) situated in the other Contracting State <br/>may be taxed in that other State. </p>
<p style="position:absolute;top:553px;left:336px;white-space:nowrap" class="ft101">2. The term "immovable property" shall </p>
<p style="position:absolute;top:570px;left:324px;white-space:nowrap" class="ft105">have the meaning which it has under the law <br/>of the Contracting State in which the pro-<br/>perty in question is situated. The term shall <br/>in any case include property accessory to <br/>immovable property, livestock and equipment <br/>used in agriculture and forestry, rights to <br/>which the provisions of general law respect-<br/>ing landed property apply, buildings, usu-</p>
<p style="position:absolute;top:704px;left:325px;white-space:nowrap" class="ft101">fruct of immovable property and rights to </p>
<p style="position:absolute;top:721px;left:324px;white-space:nowrap" class="ft101">variable or fixed payments as consideration </p>
<p style="position:absolute;top:737px;left:325px;white-space:nowrap" class="ft105">for the working of, or the right to work, <br/>mineral deposits, sources and other natural <br/>resources; ships, boats and aircraft shall not <br/>be regarded as immovable property. </p>
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<img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:44px;left:496px;white-space:nowrap" class="ft110"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:66px;left:66px;white-space:nowrap" class="ft111">3. Best�mmelserna i punkt 1 till�mpas p� </p>
<p style="position:absolute;top:83px;left:54px;white-space:nowrap" class="ft114">inkomst som f�rv�rvas genom omedelbart <br/>brukande, genom uthyrning eller annan <br/>anv�ndning av fast egendom. </p>
<p style="position:absolute;top:149px;left:66px;white-space:nowrap" class="ft111">4. Best�mmelserna i punkterna 1 och 3 </p>
<p style="position:absolute;top:166px;left:54px;white-space:nowrap" class="ft114">till�mpas �ven p� inkomst av fest egendom <br/>som tillh�r foretag och p� inkomst av fast </p>
<p style="position:absolute;top:200px;left:54px;white-space:nowrap" class="ft114">egendom som anv�nds vid sj�lvst�ndig yrkes-<br/>ut�vning. </p>
<p style="position:absolute;top:267px;left:54px;white-space:nowrap" class="ft112"><b>Artikel 7 </b></p>
<p style="position:absolute;top:300px;left:53px;white-space:nowrap" class="ft113"><i>Inkomst av r�relse </i></p>
<p style="position:absolute;top:333px;left:67px;white-space:nowrap" class="ft111">1. Inkomst av r�relse, som foretag i en </p>
<p style="position:absolute;top:350px;left:53px;white-space:nowrap" class="ft114">avtalsslutande stat f�rv�rvar, beskattas endast <br/>i denna stat, s�vida inte f�retaget bedriver <br/>r�relse i den andra avtalsslutande staten fr�n <br/>d�r bel�get fest driftst�lle. Om f�retaget <br/>bedriver r�relse p� nyss angivet s�tt, f�r <br/>f�retagets inkomst beskattas i den andra <br/>staten, men endast s� stor del d�rav som �r <br/>h�n f�rlig till: </p>
<p style="position:absolute;top:484px;left:65px;white-space:nowrap" class="ft114">a) det festa driftst�llet; eller <br/>b) f�rs�ljning i denna andra stat av varor </p>
<p style="position:absolute;top:517px;left:53px;white-space:nowrap" class="ft114">av samma eller liknande slag som de som <br/>s�ljs genom det festa driftst�llet; eller </p>
<p style="position:absolute;top:567px;left:65px;white-space:nowrap" class="ft111">c) annan aff�rsverksamhet i denna andra </p>
<p style="position:absolute;top:584px;left:53px;white-space:nowrap" class="ft114">stat av samma eller liknande slag som den <br/>som bedrivs genom det festa driftst�llet. </p>
<p style="position:absolute;top:652px;left:65px;white-space:nowrap" class="ft111">2. Om f�retag i en avtalsslutande stat </p>
<p style="position:absolute;top:669px;left:53px;white-space:nowrap" class="ft114">bedriver r�relse i den andra avtalsslutande <br/>staten fr�n d�r bel�get fest driftst�lle h�nf�rs, <br/>om inte best�mmelserna i punkt 3 f�ranleder <br/>annat, i vardera avtalsslutande staten till det </p>
<p style="position:absolute;top:736px;left:53px;white-space:nowrap" class="ft114">festa driftst�llet den inkomst som det kan <br/>antas att driftst�llet skulle ha f�rv�rvat om <br/>det varit ett frist�ende f�retag som bedrivit </p>
<p style="position:absolute;top:786px;left:53px;white-space:nowrap" class="ft114">verksamhet av samma eller liknande slag <br/>under samma eller liknande villkor och </p>
<p style="position:absolute;top:66px;left:344px;white-space:nowrap" class="ft111">3. The provisions of paragraph 1 shall </p>
<p style="position:absolute;top:83px;left:332px;white-space:nowrap" class="ft114">apply to income derived from the direct use, <br/>letting, or use in any other form of immov-<br/>able property. </p>
<p style="position:absolute;top:149px;left:343px;white-space:nowrap" class="ft111">4. The provisions of paragraphs 1 and 3 </p>
<p style="position:absolute;top:166px;left:332px;white-space:nowrap" class="ft111">shall also apply to the income from immov-</p>
<p style="position:absolute;top:183px;left:331px;white-space:nowrap" class="ft114">able property of an enterprise and to income <br/>from immovable property used for the per-<br/>formance of independent personal services. </p>
<p style="position:absolute;top:267px;left:331px;white-space:nowrap" class="ft112"><b>Article 7 </b></p>
<p style="position:absolute;top:300px;left:330px;white-space:nowrap" class="ft113"><i>Business profits </i></p>
<p style="position:absolute;top:333px;left:344px;white-space:nowrap" class="ft111">1. The profits of an enterprise of a Con-</p>
<p style="position:absolute;top:350px;left:331px;white-space:nowrap" class="ft114">tracting State shall be taxable only in that <br/>State unless the enterprise carries on business <br/>in the other Contracting State through a <br/>permanent establishment situated therein. If <br/>the enterprise carries on business as afore-<br/>said, the profits of the enterprise may be <br/>taxed in the other State but only so much of <br/>them as is attributable to: </p>
<p style="position:absolute;top:484px;left:343px;white-space:nowrap" class="ft114">(a) that permanent establishment; or <br/>(b) sales in that other State of goods or </p>
<p style="position:absolute;top:517px;left:331px;white-space:nowrap" class="ft114">merchandise of the same or similar kind as <br/>those sold through that permanent establish-<br/>ment; or </p>
<p style="position:absolute;top:567px;left:343px;white-space:nowrap" class="ft111">(c) other business activities carried on in </p>
<p style="position:absolute;top:584px;left:331px;white-space:nowrap" class="ft114">that other State of the same or similar kind <br/>as those effected through that permanent <br/>establishment. </p>
<p style="position:absolute;top:652px;left:342px;white-space:nowrap" class="ft111">2. Subject to the provisions of paragraph </p>
<p style="position:absolute;top:668px;left:331px;white-space:nowrap" class="ft114">3, where an enterprise of a Contracting State <br/>carries on business in the other Contracting <br/>State through a permanent establishment <br/>situated therein, there shall in each Contract-<br/>ing State be attributed to that permanent <br/>establishment the profits which it might be <br/>expected to make if it were a distinct and <br/>separate enterprise engaged in the same or <br/>similar activities under the same or similar <br/>conditions and dealing wholly independently </p>
<p style="position:absolute;top:845px;left:565px;white-space:nowrap" class="ft111">2473 </p>
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<img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:44px;left:47px;white-space:nowrap" class="ft120"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:67px;left:47px;white-space:nowrap" class="ft123">sj�lvst�ndigt avslutat aff�rer med det foretag <br/>till vilket driftst�llet h�r. </p>
<p style="position:absolute;top:117px;left:58px;white-space:nowrap" class="ft121">3. Vid best�mmandet av fest driftst�lles </p>
<p style="position:absolute;top:134px;left:46px;white-space:nowrap" class="ft123">inkomst medges avdrag f�r utgifter som <br/>uppkommit f�r det festa driftst�llet, h�runder <br/>inbegripna utgifter f�r f�retagets ledning och <br/>allm�nna f�rvaltning, oavsett om utgifterna <br/>uppkommit i den stat d�r det festa driftst�llet <br/>�r bel�get eller annorst�des. </p>
<p style="position:absolute;top:284px;left:58px;white-space:nowrap" class="ft121">4. Inkomst som f�rv�rvas av ett foretag i </p>
<p style="position:absolute;top:300px;left:46px;white-space:nowrap" class="ft121">en avtalsslutande stat genom att meddela </p>
<p style="position:absolute;top:317px;left:46px;white-space:nowrap" class="ft121">f�rs�kring eller �terf�rs�kring i egendom </p>
<p style="position:absolute;top:333px;left:46px;white-space:nowrap" class="ft123">bel�gen i den andra avtalsslutande staten <br/>eller f�r personer som har hemvist i denna <br/>andra stat vid f�rs�kringsavtalets ing�ende, </p>
<p style="position:absolute;top:383px;left:46px;white-space:nowrap" class="ft121">f�r, utan hinder av best�mmelserna i punkt </p>
<p style="position:absolute;top:400px;left:47px;white-space:nowrap" class="ft121">1, beskattas i denna andra stat antingen </p>
<p style="position:absolute;top:416px;left:46px;white-space:nowrap" class="ft123">f�retaget bedriver verksamhet i denna andra <br/>stat genom ett fest driftst�lle bel�get d�r eller <br/>inte. Skatten i denna andra stat skall dock i </p>
<p style="position:absolute;top:466px;left:46px;white-space:nowrap" class="ft123">ett s�dant fall inte �verstiga 2,5 procent av <br/>premiens bruttobelopp. </p>
<p style="position:absolute;top:551px;left:57px;white-space:nowrap" class="ft121">5. Inkomst h�nf�rs inte till fest driftst�lle </p>
<p style="position:absolute;top:568px;left:45px;white-space:nowrap" class="ft123">endast av den anledningen att varor ink�ps <br/>genom det festa driftst�llets f�rsorg f�r </p>
<p style="position:absolute;top:601px;left:46px;white-space:nowrap" class="ft121">f�retaget. </p>
<p style="position:absolute;top:635px;left:58px;white-space:nowrap" class="ft121">6. Vid till�mpningen av f�reg�ende punk-</p>
<p style="position:absolute;top:652px;left:46px;white-space:nowrap" class="ft123">ter best�ms inkomst som �r h�nf�rlig till det <br/>festa driftst�llet genom samma f�rfelande �r <br/>fr�n �r, s�vida inte goda och tillr�ckliga sk�l <br/>f�ranleder annat. </p>
<p style="position:absolute;top:752px;left:57px;white-space:nowrap" class="ft121">7. Ing�r i inkomst av r�relse inkomster </p>
<p style="position:absolute;top:769px;left:45px;white-space:nowrap" class="ft123">som behandlas s�rskilt i andra artiklar av <br/>detta avtal, ber�rs best�mmelserna i dessa <br/>artiklar inte av reglerna i f�revarande artikel. </p>
<p style="position:absolute;top:845px;left:48px;white-space:nowrap" class="ft121">2474 </p>
<p style="position:absolute;top:67px;left:323px;white-space:nowrap" class="ft123">with the enterprise of which it is a permanent <br/>establishment. </p>
<p style="position:absolute;top:118px;left:335px;white-space:nowrap" class="ft121">3. In the determination of the profits of a </p>
<p style="position:absolute;top:134px;left:323px;white-space:nowrap" class="ft123">permanent establishment, there shall be <br/>allowed as deduction expenses which are <br/>incurred for the purposes of the business of <br/>the permanent establishment, including <br/>executive and general administrative expen-<br/>ses so incurred, whether in the State in <br/>which the permanent establishment is situated <br/>or elsewhere. </p>
<p style="position:absolute;top:284px;left:335px;white-space:nowrap" class="ft121">4. Notwithstanding the provisions of para-</p>
<p style="position:absolute;top:300px;left:323px;white-space:nowrap" class="ft123">graph 1, profits derived by an enterprise of <br/>a Contracting State from the activity of <br/>granting insurance or re-insurance covering <br/>property situated in the other Contracting <br/>State or persons which are residents of that <br/>other State, at the time of the conclusion of <br/>the insurance contract, may be taxed in that <br/>other State, whether or not the enterprise </p>
<p style="position:absolute;top:433px;left:323px;white-space:nowrap" class="ft123">carries on its activity in that other State <br/>through a permanent establishment situated <br/>therein. However, in such case, the tax <br/>charged in that other State shall not exceed <br/>2.5 per cent of the gross amount of the </p>
<p style="position:absolute;top:516px;left:322px;white-space:nowrap" class="ft121">premium. </p>
<p style="position:absolute;top:551px;left:334px;white-space:nowrap" class="ft121">5. No profits shall be attributed to a per-</p>
<p style="position:absolute;top:568px;left:323px;white-space:nowrap" class="ft121">manent establishment by reason of the mere </p>
<p style="position:absolute;top:585px;left:322px;white-space:nowrap" class="ft123">purchase by that permanent establishment of <br/>goods or merchandise for the enterprise. </p>
<p style="position:absolute;top:635px;left:334px;white-space:nowrap" class="ft121">6. For the purposes of the preceding pa-</p>
<p style="position:absolute;top:652px;left:323px;white-space:nowrap" class="ft123">ragraphs, the profits to be attributed to the <br/>permanent establishment shall be determined <br/>by the same method year by year unless <br/>there is a good and sufficient reason to the </p>
<p style="position:absolute;top:719px;left:322px;white-space:nowrap" class="ft121">contrary. </p>
<p style="position:absolute;top:752px;left:334px;white-space:nowrap" class="ft121">7. Where profits include items of income </p>
<p style="position:absolute;top:769px;left:322px;white-space:nowrap" class="ft123">which are dealt with separately in other <br/>Articles of this Convention, then the pro-<br/>visions of those Articles shall not be affected <br/>by the provisions of this Article. </p>
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<p style="position:absolute;top:45px;left:496px;white-space:nowrap" class="ft130"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:78px;left:57px;white-space:nowrap" class="ft131"><b>Artikel 8 </b></p>
<p style="position:absolute;top:111px;left:57px;white-space:nowrap" class="ft132"><i>Sj�fart och luftfart </i></p>
<p style="position:absolute;top:144px;left:70px;white-space:nowrap" class="ft133">1. Inkomst, som f�rv�rvas av ett foretag i </p>
<p style="position:absolute;top:161px;left:57px;white-space:nowrap" class="ft135">en avtalsslutande stat genom anv�ndningen <br/>av skepp eller luftfartyg i internationell <br/>trafik, beskattas endast i denna stat. </p>
<p style="position:absolute;top:228px;left:69px;white-space:nowrap" class="ft133">2. Best�mmelserna i punkt 1 till�mpas </p>
<p style="position:absolute;top:245px;left:57px;white-space:nowrap" class="ft135">�ven p� inkomst som f�rv�rvas av ett foretag <br/>i en avtalsslutande stat som bedriver verk-<br/>samhet genom anv�ndningen av skepp eller <br/>luftfartyg i internationell trafik, genom delta-<br/>gande i en pool, ett gemensamt f�retag eller <br/>en internationell driftsorganisation. </p>
<p style="position:absolute;top:379px;left:56px;white-space:nowrap" class="ft131"><b>Artikel 9 </b></p>
<p style="position:absolute;top:412px;left:56px;white-space:nowrap" class="ft132"><i>F�retag med intressegemenskap </i></p>
<p style="position:absolute;top:445px;left:70px;white-space:nowrap" class="ft133">1. I fell d� </p>
<p style="position:absolute;top:462px;left:69px;white-space:nowrap" class="ft133">a) ett foretag i en avtalsslutande stat direkt </p>
<p style="position:absolute;top:479px;left:56px;white-space:nowrap" class="ft135">eller indirekt deltar i ledningen eller kontrol-<br/>len av ett f�retag i den andra avtalsslutande </p>
<p style="position:absolute;top:512px;left:57px;white-space:nowrap" class="ft135">staten eller �ger del i detta f�retags kapital, <br/>eller </p>
<p style="position:absolute;top:546px;left:68px;white-space:nowrap" class="ft133">b) samma personer direkt eller indirekt </p>
<p style="position:absolute;top:563px;left:57px;white-space:nowrap" class="ft135">deltar i ledningen eller kontrollen av s�v�l <br/>ett foretag i en avtalsslutande stat som ett <br/>foretag i den andra avtalsslutande staten eller <br/>�ger del i b�da dessa f�retags kapital, iakttas <br/>f�ljande. <br/>Om mellan f�retagen i fr�ga om handelsf�r-<br/>bindelser eller finansiella f�rbindelser avtalas <br/>eller f�reskrivs villkor, som avviker fr�n </p>
<p style="position:absolute;top:697px;left:56px;white-space:nowrap" class="ft135">dem som skulle ha avtalats mellan av varand-<br/>ra oberoende f�retag, f�r all inkomst, som <br/>utan s�dana villkor skulle ha tillkommit det <br/>ena f�retaget men som p� grund av villkoren <br/>i fr�ga inte tillkommit detta f�retag, inr�knas <br/>i detta f�retags inkomst och beskattas i <br/>�verensst�mmelse d�rmed. </p>
<p style="position:absolute;top:78px;left:334px;white-space:nowrap" class="ft131"><b>Article 8 </b></p>
<p style="position:absolute;top:111px;left:334px;white-space:nowrap" class="ft132"><i>Shipping and Air Tbansport </i></p>
<p style="position:absolute;top:144px;left:347px;white-space:nowrap" class="ft133">1. Profits of an enterprise of a Contracting </p>
<p style="position:absolute;top:161px;left:334px;white-space:nowrap" class="ft135">State from the operation of ships or aircraft <br/>in international traffic shall be taxable only <br/>in that State. </p>
<p style="position:absolute;top:228px;left:345px;white-space:nowrap" class="ft133">2. The provisions of paragraph 1 shall also </p>
<p style="position:absolute;top:245px;left:334px;white-space:nowrap" class="ft135">apply to profits of an enterprise of a Con-<br/>tracting State engaged in the operation of <br/>ships and aircraft in international traffic from <br/>the participation in a pool, a joint business, <br/>or an international operating agency. </p>
<p style="position:absolute;top:379px;left:334px;white-space:nowrap" class="ft131"><b>Article 9 </b></p>
<p style="position:absolute;top:412px;left:333px;white-space:nowrap" class="ft132"><i>Associated enterprises </i></p>
<p style="position:absolute;top:445px;left:347px;white-space:nowrap" class="ft133">1. Where: </p>
<p style="position:absolute;top:465px;left:346px;white-space:nowrap" class="ft133">(a) an enterprise of a Contracting State </p>
<p style="position:absolute;top:482px;left:334px;white-space:nowrap" class="ft135">participates directly or indirectly in the <br/>management, control or capital of an enter-<br/>prise of the other Contracting State, or </p>
<p style="position:absolute;top:546px;left:346px;white-space:nowrap" class="ft133">(b) the same person participates directly or </p>
<p style="position:absolute;top:563px;left:334px;white-space:nowrap" class="ft135">indirectly in the management, control or <br/>capital of an enterprise of a Contracting State <br/>and an enterprise of the other Contracting <br/>State, </p>
<p style="position:absolute;top:647px;left:333px;white-space:nowrap" class="ft135">and in either case conditions are made or <br/>imposed between the two enterprises in their <br/>commercial or financial relations which <br/>differ from those which would be made <br/>between independent enterprises, then any </p>
<p style="position:absolute;top:730px;left:333px;white-space:nowrap" class="ft135">profits which would, but for those condi-<br/>tions, have accrued to one of the enterprises, <br/>but, by reason of those conditions, have not </p>
<p style="position:absolute;top:780px;left:333px;white-space:nowrap" class="ft135">so accrued, may be included in the profits of <br/>that enterprise and taxed accordingly. </p>
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<p style="position:absolute;top:44px;left:44px;white-space:nowrap" class="ft140"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:77px;left:58px;white-space:nowrap" class="ft141">2. I fall d� en avtalsslutande stat inr�knar </p>
<p style="position:absolute;top:94px;left:47px;white-space:nowrap" class="ft144">i inkomsten f�r ett f�retag i denna stat, och <br/>i �verensst�mmelse d�rmed beskattar, in-</p>
<p style="position:absolute;top:127px;left:46px;white-space:nowrap" class="ft144">komst som ett f�retag i den andra avtalsslu-<br/>tande staten beskattats f�r i denna andra stat <br/>samt den s�lunda inr�knade inkomsten �r </p>
<p style="position:absolute;top:177px;left:47px;white-space:nowrap" class="ft144">s�dan som skulle ha tillkommit f�retaget i <br/>den f�rstn�mnda staten om de villkor som <br/>avtalats mellan f�retagen hade varit s�dana <br/>som skulle ha avtalats mellan av varandra <br/>oberoende f�retag, skall denna andra stat <br/>genomf�ra vederb�rlig justering av det <br/>skattebelopp som p�f�rts f�r inkomsten i <br/>denna stat. Vid s�dan justering iakttas �vriga <br/>best�mmelser i detta avtal och de beh�riga <br/>myndigheterna i de avtalsslutande staterna <br/>skall vid behov �verl�gga med varandra. </p>
<p style="position:absolute;top:395px;left:59px;white-space:nowrap" class="ft141">3. Best�mmelserna i punkt 2 till�mpas inte </p>
<p style="position:absolute;top:412px;left:46px;white-space:nowrap" class="ft144">vid fall av bedr�geri, upps�tlig f�rsummelse <br/>eller v�rdsl�shet. </p>
<p style="position:absolute;top:479px;left:47px;white-space:nowrap" class="ft142"><b>Artikel 10 </b></p>
<p style="position:absolute;top:512px;left:47px;white-space:nowrap" class="ft143"><i>Utdelning </i></p>
<p style="position:absolute;top:546px;left:59px;white-space:nowrap" class="ft141">1. Utdelning fr�n bolag med hemvist i en </p>
<p style="position:absolute;top:563px;left:46px;white-space:nowrap" class="ft144">avtalsslutande stat till person med hemvist i <br/>den andra avtalsslutande staten f�r beskattas <br/>i denna andra stat. </p>
<p style="position:absolute;top:630px;left:58px;white-space:nowrap" class="ft141">2. Utdelningen f�r emellertid beskattas </p>
<p style="position:absolute;top:647px;left:47px;white-space:nowrap" class="ft144">�ven i den avtalsslutande stat d�r bolaget <br/>(med undantag f�r handelsbolag) som betalar <br/>utdelningen har hemvist, enligt lagstiftningen <br/>i denna stat, men om mottagaren har r�tt till </p>
<p style="position:absolute;top:713px;left:46px;white-space:nowrap" class="ft141">utdelningen f�r skatten inte �verstiga: </p>
<p style="position:absolute;top:747px;left:57px;white-space:nowrap" class="ft141">a) 10 procent av utdelningens bruttobelopp, </p>
<p style="position:absolute;top:764px;left:46px;white-space:nowrap" class="ft144">om den som har r�tt till utdelningen �r ett <br/>bolag (med undantag f�r handelsbolag), som <br/>direkt innehar minst 25 procent av det utbe-<br/>talande bolagets kapital, </p>
<p style="position:absolute;top:846px;left:48px;white-space:nowrap" class="ft141">2476 </p>
<p style="position:absolute;top:78px;left:335px;white-space:nowrap" class="ft141">2. Where a Contracting State includes in </p>
<p style="position:absolute;top:94px;left:324px;white-space:nowrap" class="ft144">the profits of an enterprise of that State -<br/>and taxes accordingly - profits on which an <br/>enterprise of the other Contracting State has </p>
<p style="position:absolute;top:144px;left:323px;white-space:nowrap" class="ft144">been charged to tax in that other State and <br/>the profits so included are profits which <br/>would have accrued to the enterprise of the </p>
<p style="position:absolute;top:194px;left:324px;white-space:nowrap" class="ft141">first-mentioned State if the conditions made </p>
<p style="position:absolute;top:210px;left:323px;white-space:nowrap" class="ft144">between the two enterprises had been those <br/>which would have been made between in-<br/>dependent enterprises, then that other State </p>
<p style="position:absolute;top:260px;left:324px;white-space:nowrap" class="ft144">shall make an appropriate adjustment to the <br/>amount of the tax charged therein on those <br/>profits. In determining such adjustment, due <br/>regard shall be had to the other provisions of <br/>this Convention and the competent authorities <br/>of the Contracting States shall if necessary </p>
<p style="position:absolute;top:359px;left:323px;white-space:nowrap" class="ft141">consult each other. </p>
<p style="position:absolute;top:395px;left:335px;white-space:nowrap" class="ft141">3. The provision of paragraph 2 shall not </p>
<p style="position:absolute;top:412px;left:323px;white-space:nowrap" class="ft144">apply in the case of fraud, willful default or <br/>neglect. </p>
<p style="position:absolute;top:479px;left:323px;white-space:nowrap" class="ft142"><b>Article 10 </b></p>
<p style="position:absolute;top:512px;left:322px;white-space:nowrap" class="ft143"><i>Dividends </i></p>
<p style="position:absolute;top:546px;left:336px;white-space:nowrap" class="ft141">1. Dividends paid by a company which is </p>
<p style="position:absolute;top:563px;left:323px;white-space:nowrap" class="ft144">a resident of a Contracting State to a resident <br/>of the other Contracting State may be taxed <br/>in that other State. </p>
<p style="position:absolute;top:630px;left:335px;white-space:nowrap" class="ft141">2. However, such dividends may also be </p>
<p style="position:absolute;top:647px;left:323px;white-space:nowrap" class="ft144">taxed in the Contracting State of which the <br/>company (other than a partnership) paying <br/>the dividends is a resident and according to <br/>the laws of that State, but if the recipient is <br/>the beneficial owner of the dividends the tax <br/>so charged shall not exceed: </p>
<p style="position:absolute;top:747px;left:335px;white-space:nowrap" class="ft141">(a) 10 per cent of the gross amount of the </p>
<p style="position:absolute;top:764px;left:323px;white-space:nowrap" class="ft144">dividends if the beneficial owner is a compa-<br/>ny (other than a partnership) which holds <br/>directly at least 25 per cent of the capital of <br/>the company paying the dividends; </p>
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<p style="position:absolute;top:67px;left:74px;white-space:nowrap" class="ft150">b) 15 procent av utdelningens bruttobelopp </p>
<p style="position:absolute;top:84px;left:63px;white-space:nowrap" class="ft150">i �vriga fall. </p>
<p style="position:absolute;top:101px;left:74px;white-space:nowrap" class="ft150">Best�mmelserna i denna punkt ber�r inte </p>
<p style="position:absolute;top:118px;left:62px;white-space:nowrap" class="ft152">bolagets beskattning f�r den vinst av vilken <br/>utdelningen betalas. </p>
<p style="position:absolute;top:184px;left:75px;white-space:nowrap" class="ft150">3. Med uttrycket "utdelning" f�rst�s i </p>
<p style="position:absolute;top:201px;left:62px;white-space:nowrap" class="ft152">denna artikel inkomst av aktier, stiftarandelar <br/>eller andra r�ttigheter som inte �r fordringar, <br/>med r�tt till andel i vinst, samt inkomst av <br/>andra andelar i bolag, som enligt lagstift-</p>
<p style="position:absolute;top:267px;left:62px;white-space:nowrap" class="ft152">ningen i den stat d�r det utdelande bolaget <br/>har hemvist vid beskattningen behandlas p� <br/>samma s�tt som inkomst av aktier. </p>
<p style="position:absolute;top:351px;left:74px;white-space:nowrap" class="ft150">4. Best�mmelserna i punkterna 1 och 2 </p>
<p style="position:absolute;top:368px;left:62px;white-space:nowrap" class="ft152">till�mpas inte, om den som har r�tt till ut-<br/>delningen har hemvist i en avtalsslutande stat <br/>och bedriver r�relse i den andra avtalsslutan-<br/>de staten, d�r bolaget som betalar utdelning-<br/>en har hemvist, fr�n d�r bel�get fast driftst�l-<br/>le eller ut�var sj�lvst�ndig yrkesverksamhet <br/>i denna andra stat fr�n d�r bel�gen stadigvar-<br/>ande anordning, samt den andel p� grund av <br/>vilken utdelningen betalas �ger verkligt <br/>samband med det fasta driftst�llet eller den <br/>stadigvarande anordningen. I s�dant fall <br/>till�mpas best�mmelserna i artikel 7 respekti-</p>
<p style="position:absolute;top:566px;left:62px;white-space:nowrap" class="ft150">ve artikel 14. </p>
<p style="position:absolute;top:619px;left:73px;white-space:nowrap" class="ft150">5. Om bolag med hemvist i en avtalsslu-</p>
<p style="position:absolute;top:636px;left:62px;white-space:nowrap" class="ft152">tande stat f�rv�rvar inkomst fr�n den andra <br/>avtalsslutande staten, f�r denna andra stat <br/>inte beskatta utdelning som bolaget betalar, </p>
<p style="position:absolute;top:686px;left:61px;white-space:nowrap" class="ft152">utom i den m�n utdelningen betalas till <br/>person med hemvist i denna andra stat eller <br/>i den m�n den andel p� grund av vilken <br/>utdelningen betalas �ger verkligt samband <br/>med fast driftst�lle eller stadigvarande anord-<br/>ning i denna andra stat, och ej heller beskatta <br/>bolagets icke utdelade vinst, �ven om ut-<br/>delningen eller den icke utdelade vinsten helt </p>
<p style="position:absolute;top:44px;left:504px;white-space:nowrap" class="ft151"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:67px;left:352px;white-space:nowrap" class="ft150">(b) 15 per cent of the gross amount of the </p>
<p style="position:absolute;top:84px;left:340px;white-space:nowrap" class="ft150">dividends in all other cases. </p>
<p style="position:absolute;top:101px;left:352px;white-space:nowrap" class="ft150">The provisions of this paragraph shall not </p>
<p style="position:absolute;top:117px;left:340px;white-space:nowrap" class="ft152">affect the taxation of the company in respect <br/>of the profits out of which the dividends are <br/>paid. </p>
<p style="position:absolute;top:184px;left:352px;white-space:nowrap" class="ft150">3. The term "dividends" as used in this </p>
<p style="position:absolute;top:201px;left:340px;white-space:nowrap" class="ft152">Article means income from shares, founders' <br/>shares or other rights, not being debt-claims, </p>
<p style="position:absolute;top:234px;left:340px;white-space:nowrap" class="ft152">participating in profits, as well as income <br/>from other corporate rights which is subjec-<br/>ted to the same taxation treatment as income <br/>from shares by the laws of the State of which <br/>the company making the distribution is a <br/>resident. </p>
<p style="position:absolute;top:351px;left:351px;white-space:nowrap" class="ft150">4. The provisions of paragraphs 1 and 2 </p>
<p style="position:absolute;top:368px;left:340px;white-space:nowrap" class="ft152">shall not apply if the beneficial owner of the <br/>dividends, being a resident of a Contracting <br/>State, carries on business in the other Con-<br/>tracting State of which the company paying <br/>the dividends is a resident, through a perma-<br/>nent establishment situated therein, or per-<br/>forms in that other State independent perso-<br/>nal services from a fixed base situated there-<br/>in, and the holding in respect of which the <br/>dividends are paid is effectively connected <br/>with such permanent establishment or fixed <br/>base. In such case the provisions of Article <br/>7 or Article 14, as the case may be, shall <br/>apply. </p>
<p style="position:absolute;top:619px;left:351px;white-space:nowrap" class="ft150">5. Where a company which is a resident of </p>
<p style="position:absolute;top:636px;left:339px;white-space:nowrap" class="ft152">a Contracting State derives profits or income <br/>from the other Contracting State, that other <br/>State may not impose any tax on the divi-<br/>dends paid by the company, except insofar as <br/>such dividends are paid to a resident of that <br/>other State or insofar as the holding in re-<br/>spect of which the dividends are paid is <br/>effectively connected with a permanent <br/>establishment or a fixed base situated in that <br/>other State, nor subject the company's un-<br/>distributed profits to a tax on the company's </p>
<p style="position:absolute;top:845px;left:573px;white-space:nowrap" class="ft150">2477 </p>
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<p style="position:absolute;top:47px;left:42px;white-space:nowrap" class="ft160"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:82px;left:44px;white-space:nowrap" class="ft164">eller delvis utg�rs av inkomst som uppkom-<br/>mit i denna andra stat. </p>
<p style="position:absolute;top:166px;left:55px;white-space:nowrap" class="ft161">6. Inget i detta avtal hindrar en avtalsslu-</p>
<p style="position:absolute;top:183px;left:44px;white-space:nowrap" class="ft165">tande stat att enligt den skattesats som be-<br/>st�ms i intern lagstiftning beskatta inkomst <br/>som �r h�nf�rlig till ett fest driftst�lle i <br/>denna stat som innehas av ett bolag med <br/>hemvist i den andra staten. Den totala skatten <br/>som p�f�rs f�r emellertid inte �verstiga <br/>summan av den inkomstskatt for bolag som <br/>till�mpas p� inkomst som f�rv�rvas av in-<br/>hemska bolag plus den procentsats som anges <br/>i punkt 2 a i denna artikel eller s�dan l�gre <br/>procentsats som f�ljer av till�mpningen av <br/>punkt 7 i denna artikel, p� s�dan inkomst <br/>efter avdrag f�r inkomstskatten f�r bolag. </p>
<p style="position:absolute;top:433px;left:56px;white-space:nowrap" class="ft161">7. Om Argentina i ett avtal f�r att undvika </p>
<p style="position:absolute;top:450px;left:44px;white-space:nowrap" class="ft165">dubbelbeskattning med tredje stat, som �r <br/>medlem i Organisationen f�r ekonomiskt <br/>samarbete och utveckling (OECD), �ver-</p>
<p style="position:absolute;top:500px;left:43px;white-space:nowrap" class="ft165">enskommer att undanta utdelning som h�rr�r <br/>fr�n Argentina fr�n argentinsk skatt p� ut-<br/>delning eller att begr�nsa den skattesats eller <br/>det innehav som anges i punkt 2 a, skall <br/>denna skattebefrielse, l�gre skattesats eller <br/>innehav till�mpas automatiskt som om detta <br/>hade f�rskrivits i punkt 2 a i denna artikel. </p>
<p style="position:absolute;top:684px;left:43px;white-space:nowrap" class="ft162"><b>Artikel 11 </b></p>
<p style="position:absolute;top:717px;left:42px;white-space:nowrap" class="ft163"><i>R�nta </i></p>
<p style="position:absolute;top:751px;left:56px;white-space:nowrap" class="ft161">1. R�nta, som h�rr�r fr�n en avtalsslutande </p>
<p style="position:absolute;top:767px;left:43px;white-space:nowrap" class="ft165">stat och som betalas till person med hemvist <br/>i den andra avtalsslutande staten, f�r be-<br/>skattas i denna andra stat. </p>
<p style="position:absolute;top:849px;left:45px;white-space:nowrap" class="ft161">2478 </p>
<p style="position:absolute;top:82px;left:321px;white-space:nowrap" class="ft165">undistributed profits, even if the dividends <br/>paid or the undistributed profits consist <br/>wholly or partly of profits or income arising <br/>in such other State. </p>
<p style="position:absolute;top:166px;left:332px;white-space:nowrap" class="ft161">6. Nothing contained in this Convention </p>
<p style="position:absolute;top:183px;left:321px;white-space:nowrap" class="ft165">shall prevent a Contracting State from taxing <br/>at the rate determined by domestic law, the </p>
<p style="position:absolute;top:216px;left:320px;white-space:nowrap" class="ft165">profits or income attributable to a permanent <br/>establishment maintained in that State by a <br/>company which is a resident of the other <br/>State. However, the total amount of tax so <br/>charged shall not exceed the corporate in-<br/>come tax applied on profits of a domestic <br/>company plus the rate per cent specified in <br/>paragraph 2 (a) of this Article, or such lower </p>
<p style="position:absolute;top:348px;left:321px;white-space:nowrap" class="ft161">rate per cent, if any, that follows from the </p>
<p style="position:absolute;top:365px;left:320px;white-space:nowrap" class="ft165">application of paragraph 7 of this Article, of <br/>such profits or income after deduction of the <br/>corporate income tax. </p>
<p style="position:absolute;top:433px;left:332px;white-space:nowrap" class="ft161">7. If in any Convention for the avoidance </p>
<p style="position:absolute;top:450px;left:320px;white-space:nowrap" class="ft165">of double taxation concluded by Argentina <br/>with a third State, being a member of the <br/>Organisation for Economic Cooperation and <br/>Development, OECD, Argentina would </p>
<p style="position:absolute;top:517px;left:320px;white-space:nowrap" class="ft165">agree to exempt dividends arising in Argenti-<br/>na from the Argentine tax on dividends or to <br/>limit the rate of tax or holding provided in <br/>sub-paragraph (a) of paragraph 2, such <br/>exemption or lower rate or holding shall <br/>automatically apply as if it had been speci-<br/>fied in sub-paragraph (a) of paragraph 2 of <br/>this Article. </p>
<p style="position:absolute;top:685px;left:320px;white-space:nowrap" class="ft162"><b>Article 11 </b></p>
<p style="position:absolute;top:717px;left:319px;white-space:nowrap" class="ft163"><i>Interest </i></p>
<p style="position:absolute;top:751px;left:332px;white-space:nowrap" class="ft161">1. Interest arising in a Contracting State </p>
<p style="position:absolute;top:767px;left:319px;white-space:nowrap" class="ft165">and paid to a resident of the other Contract-<br/>ing State may be taxed in that other State. </p>
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<p style="position:absolute;top:75px;left:73px;white-space:nowrap" class="ft170">2. R�ntan f�r emellertid beskattas �ven i </p>
<p style="position:absolute;top:91px;left:61px;white-space:nowrap" class="ft172">den avtalsslutande stat fr�n vilken den h�r-<br/>r�r, enligt lagstiftningen i denna stat, men <br/>om mottagaren har r�tt till r�ntan f�r skatten <br/>inte �verstiga 12,5 procent av r�ntans brutto-<br/>belopp. </p>
<p style="position:absolute;top:208px;left:75px;white-space:nowrap" class="ft170">3. Utan hinvdet av best�mmelserna i punkt </p>
<p style="position:absolute;top:225px;left:64px;white-space:nowrap" class="ft170">2 skall, </p>
<p style="position:absolute;top:242px;left:76px;white-space:nowrap" class="ft170">a) r�nta som h�rr�r fr�n Argentina undan-</p>
<p style="position:absolute;top:258px;left:64px;white-space:nowrap" class="ft170">tas fr�n argentinsk skatt om: </p>
<p style="position:absolute;top:275px;left:87px;white-space:nowrap" class="ft170">1) mottagaren �r svenska staten, dess </p>
<p style="position:absolute;top:292px;left:75px;white-space:nowrap" class="ft172">politiska underavdelning eller lokala myn-<br/>dighet, eller betalaren �r argentinska sta-<br/>ten, dess politiska underavdelning eller <br/>lokala myndighet; </p>
<p style="position:absolute;top:358px;left:84px;white-space:nowrap" class="ft172">2) mottagaren �r Sveriges riksbank; <br/>3) mottagaren �r SWEDECORP (Styrel-</p>
<p style="position:absolute;top:391px;left:75px;white-space:nowrap" class="ft173">sen f�r internationellt n�ringslivsbist�nd) <br/>eller Swedfund International AB eller <br/>annan liknande institution, som de avtals-<br/>slutande staternas beh�riga myndigheter <br/>fr�n tid till annan kommer �verens om; <br/>b) r�nta som h�rr�r fr�n Sverige skall </p>
<p style="position:absolute;top:492px;left:63px;white-space:nowrap" class="ft170">undantas fr�n svensk skatt om: </p>
<p style="position:absolute;top:509px;left:86px;white-space:nowrap" class="ft170">1) mottagaren �r argentinska staten, dess </p>
<p style="position:absolute;top:525px;left:75px;white-space:nowrap" class="ft172">politiska underavdelning, lokala myndighet <br/>eller om betalaren �r svenska staten, dess <br/>politiska underavdelning eller lokala myn-</p>
<p style="position:absolute;top:575px;left:76px;white-space:nowrap" class="ft170">dighet; </p>
<p style="position:absolute;top:592px;left:85px;white-space:nowrap" class="ft170">2) mottagaren �r "Banco Central de la </p>
<p style="position:absolute;top:609px;left:76px;white-space:nowrap" class="ft172">Rep�blica Argentina", "Banco de la Na-<br/>ci�n Argentina" eller "Banco de la Provin-<br/>cia de Buenos Aires" eller n�gon liknande <br/>institution, som de avtalsslutande staternas </p>
<p style="position:absolute;top:675px;left:75px;white-space:nowrap" class="ft172">beh�riga myndigheter fr�n tid till annan <br/>kommer �verens om; </p>
<p style="position:absolute;top:710px;left:75px;white-space:nowrap" class="ft170">c) r�nta som h�rr�r fr�n en avtalsslutande </p>
<p style="position:absolute;top:726px;left:64px;white-space:nowrap" class="ft172">stat och som betalas till person med hemvist <br/>i den andra avtalsslutande staten med an-<br/>ledning av ett l�n som garanteras av organ <br/>som anges i a eller b skall vara undantagen <br/>fr�n beskattning i den f�rstn�mnda staten; </p>
<p style="position:absolute;top:74px;left:349px;white-space:nowrap" class="ft170">2. However, such interest may also be </p>
<p style="position:absolute;top:90px;left:338px;white-space:nowrap" class="ft172">taxed in the Contracting State in which it <br/>arises and according to the laws of that State, <br/>but if the recipient is the beneficial owner of <br/>the interest the tax so charged shall not <br/>exceed 12.5 per cent of the gross amount of </p>
<p style="position:absolute;top:173px;left:338px;white-space:nowrap" class="ft170">the interest. </p>
<p style="position:absolute;top:208px;left:352px;white-space:nowrap" class="ft170">3. Notwithstanding the provisions of para-</p>
<p style="position:absolute;top:225px;left:341px;white-space:nowrap" class="ft170">graph 2, </p>
<p style="position:absolute;top:242px;left:353px;white-space:nowrap" class="ft170">(a) interest arising in the Argentine shall </p>
<p style="position:absolute;top:258px;left:341px;white-space:nowrap" class="ft170">be exempt from Argentine tax if </p>
<p style="position:absolute;top:275px;left:362px;white-space:nowrap" class="ft170">(i) the recipient is the State of Sweden or </p>
<p style="position:absolute;top:292px;left:352px;white-space:nowrap" class="ft172">a political subdivision or a local authority <br/>thereof, or the payer is the State of the <br/>Argentine, a political subdivision or a local <br/>authority thereof; </p>
<p style="position:absolute;top:358px;left:362px;white-space:nowrap" class="ft172">(ii) the recipient is the Bank of Sweden; <br/>(iii) the recipient is SWEDECORP (Sty-</p>
<p style="position:absolute;top:391px;left:352px;white-space:nowrap" class="ft173">relsen tor internationellt naringslivsbist�nd) <br/>or Swedfund International AB or any other <br/>similar institution, as may be agreed from <br/>time to time between the competent autho-<br/>rities of the Contracting States; <br/>(b) interest arising in Sweden shall be </p>
<p style="position:absolute;top:492px;left:341px;white-space:nowrap" class="ft170">exempt from Swedish tax if </p>
<p style="position:absolute;top:509px;left:362px;white-space:nowrap" class="ft170">(i) the recipient is the State of the Argen-</p>
<p style="position:absolute;top:525px;left:353px;white-space:nowrap" class="ft172">tine, a political subdivision or a local <br/>authority thereof, or the payer is the State <br/>of Sweden or a political subdivision or a <br/>local authority thereof; </p>
<p style="position:absolute;top:592px;left:362px;white-space:nowrap" class="ft170">(ii) the recipient is the "Banco Central de </p>
<p style="position:absolute;top:609px;left:353px;white-space:nowrap" class="ft172">la Rep�blica Argentina", the "Banco de la <br/>Naci�n Argentina" or the "Banco de la <br/>Provincia de Buenos Aires" or any other <br/>similar institution, as may be agreed from <br/>time to time between the competent autho-<br/>rities of the Contracting States; </p>
<p style="position:absolute;top:710px;left:353px;white-space:nowrap" class="ft170">(c) interest arising in a Contracting State </p>
<p style="position:absolute;top:727px;left:341px;white-space:nowrap" class="ft172">on a loan guaranteed by any of the bodies <br/>mentioned or referred to in sub-paragraph (a) <br/>or sub-paragraph (b) and paid to a resident <br/>of the other Contracting State shall be ex-<br/>empt from tax in the first-mentioned State; </p>
<p style="position:absolute;top:40px;left:498px;white-space:nowrap" class="ft171"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:842px;left:574px;white-space:nowrap" class="ft170">2479 </p>
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<p style="position:absolute;top:46px;left:48px;white-space:nowrap" class="ft180"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:80px;left:60px;white-space:nowrap" class="ft181">d) r�nta som h�rr�r fr�n en avtalsslutande </p>
<p style="position:absolute;top:97px;left:49px;white-space:nowrap" class="ft182">stat skall vara undantagen fr�n skatt i denna <br/>stat om den som har r�tt till r�ntan har </p>
<p style="position:absolute;top:131px;left:48px;white-space:nowrap" class="ft182">hemvist i den andra avtalsslutande staten, <br/>och r�ntan betalas med anledning av skuld <br/>som uppkommit till f�ljd av f�rs�ljning p� <br/>kredit av maskiner eller industriell, kommer-<br/>siell eller vetenskaplig utrustning fr�n person <br/>med hemvist i denna andra stat utom i fall d� </p>
<p style="position:absolute;top:231px;left:49px;white-space:nowrap" class="ft182">f�rs�ljningen sker mellan n�rst�ende eller <br/>fordran uppkommer mellan n�rst�ende perso-</p>
<p style="position:absolute;top:265px;left:48px;white-space:nowrap" class="ft181">ner. </p>
<p style="position:absolute;top:298px;left:60px;white-space:nowrap" class="ft181">4. Med uttrycket "r�nta" f�rst�s i denna </p>
<p style="position:absolute;top:315px;left:48px;white-space:nowrap" class="ft182">artikel inkomst av varje slags fordran, an-<br/>tingen den s�kerst�llts genom inteckning i <br/>fast egendom eller inte och antingen den </p>
<p style="position:absolute;top:364px;left:49px;white-space:nowrap" class="ft182">medf�r r�tt till andel i g�lden�rens vinst eller <br/>inte. Uttrycket �syftar s�rskilt inkomst av <br/>v�rdepapper, som utf�rdats av staten, och <br/>inkomst av obligationer eller debentures, d�ri <br/>inbegripna agiobelopp och vinster som h�n-<br/>f�r sig till s�dana v�rdepapper, obligationer <br/>eller debentures. Straffavgift p� grund av sen </p>
<p style="position:absolute;top:480px;left:48px;white-space:nowrap" class="ft182">betalning anses inte som r�nta vid till�mp-<br/>ningen av denna artikel. </p>
<p style="position:absolute;top:532px;left:60px;white-space:nowrap" class="ft181">5. Best�mmelserna i punkterna 1, 2 och 3 </p>
<p style="position:absolute;top:548px;left:48px;white-space:nowrap" class="ft182">till�mpas inte, om den som har r�tt till r�ntan <br/>har hemvist i en avtalsslutande stat och <br/>bedriver r�relse i den andra avtalsslutande </p>
<p style="position:absolute;top:599px;left:49px;white-space:nowrap" class="ft182">staten, fr�n vilken r�ntan h�rr�r, fr�n d�r <br/>bel�get fast driftst�lle eller ut�var sj�lvst�n-<br/>dig yrkesverksamhet i denna andra stat fr�n <br/>J�r bel�gen stadigvarande anordning, samt </p>
<p style="position:absolute;top:666px;left:49px;white-space:nowrap" class="ft181">Jen fordran f�r vilken r�ntan betalas �ger </p>
<p style="position:absolute;top:682px;left:50px;white-space:nowrap" class="ft181">verkligt samband med det fasta driftst�llet </p>
<p style="position:absolute;top:699px;left:48px;white-space:nowrap" class="ft182">eller den stadigvarande anordningen. I s�dant <br/>fall till�mpas best�mmelserna i artikel 7 <br/>respektive artikel 14. </p>
<p style="position:absolute;top:848px;left:51px;white-space:nowrap" class="ft181">2480 </p>
<p style="position:absolute;top:80px;left:337px;white-space:nowrap" class="ft181">(d) interest arising in a Contracting State </p>
<p style="position:absolute;top:97px;left:326px;white-space:nowrap" class="ft181">shall be exempt from tax in that State if it is </p>
<p style="position:absolute;top:114px;left:325px;white-space:nowrap" class="ft182">beneficially owned by a resident of the other <br/>Contracting State and is paid with respect to <br/>indebtedness arising as a consequence of the <br/>sale on credit by a resident of that other <br/>State of any machinery or industrial, com-<br/>mercial or scientific equipment except where <br/>the sale or indebtedness was between associ-<br/>ated enterprises. </p>
<p style="position:absolute;top:298px;left:337px;white-space:nowrap" class="ft181">4. The term "interest" as used in this </p>
<p style="position:absolute;top:315px;left:325px;white-space:nowrap" class="ft182">Article means income from debt-claims of <br/>every kind, whether or not secured by mort-<br/>gage and whether or not carrying a right to <br/>participate in the debtor's profits, and in <br/>particular, income from government securi-<br/>ties and income from bonds or debentures, <br/>including premiums and prizes attaching to <br/>such securities, bonds or debentures. Penalty <br/>charges for late payment shall not be regar-<br/>ded as interest for the purpose of this Ar-<br/>ticle. </p>
<p style="position:absolute;top:532px;left:336px;white-space:nowrap" class="ft181">5. The provisions of paragraphs 1, 2 and </p>
<p style="position:absolute;top:549px;left:325px;white-space:nowrap" class="ft182">3 shall not apply if the beneficial owner of <br/>the interest, being a resident of a Contracting <br/>State, carries on business in the other Con-<br/>tracting State in which the interest arises, <br/>through a permanent establishment situated <br/>therein, or performs in that other State in-<br/>dependent personal services from a fixed <br/>base situated therein, and the debt-claim in <br/>respect of which the interest is paid is effect-<br/>ively connected with such permanent estab-<br/>lishment or fixed base. In such case the <br/>provisions of Article 7 or Article 14, as the <br/>case may be, shall apply. </p>
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<p style="position:absolute;top:44px;left:502px;white-space:nowrap" class="ft190"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:75px;left:74px;white-space:nowrap" class="ft191">6. R�nta anses h�rr�ra fr�n en avtalsslutan-</p>
<p style="position:absolute;top:92px;left:62px;white-space:nowrap" class="ft192">de stat om utbetalaren �r denna stat sj�lv, <br/>dess politiska underavdelning, lokala myn-<br/>dighet eller person med hemvist i denna stat. <br/>Om emellertid den person som betalar r�n-<br/>tan, antingen han har hemvist i en avtalsslu-<br/>tande stat eller inte, i en avtalsslutande stat <br/>har fast driftst�lle eller stadigvarande anord-<br/>ning i samband med vilken den skuld upp-<br/>kommit f�r vilken r�ntan betalas, och r�ntan <br/>belastar det fasta driftst�llet eller den stadig-<br/>varande anordningen, anses r�ntan h�rr�ra <br/>fr�n den stat d�r det fasta driftst�llet eller <br/>den stadigvarande anordningen finns. </p>
<p style="position:absolute;top:342px;left:74px;white-space:nowrap" class="ft191">7. D� p� grund av s�rskilda f�rbindelser </p>
<p style="position:absolute;top:359px;left:61px;white-space:nowrap" class="ft192">mellan utbetalaren och den som har r�tt till <br/>r�ntan eller mellan dem b�da och annan </p>
<p style="position:absolute;top:392px;left:61px;white-space:nowrap" class="ft191">person r�ntebeloppet, med h�nsyn till den </p>
<p style="position:absolute;top:409px;left:62px;white-space:nowrap" class="ft191">fordran f�r vilken r�ntan betalas, �verstiger </p>
<p style="position:absolute;top:426px;left:61px;white-space:nowrap" class="ft192">det belopp som skulle ha avtalats mellan <br/>utbetalaren och den som har r�tt till r�ntan <br/>om s�dana f�rbindelser inte f�relegat, till-<br/>l�mpas best�mmelserna i denna artikel endast <br/>p� sistn�mnda belopp. I s�dant fall beskattas <br/>�verskjutande belopp enligt lagstiftningen i <br/>vardera avtalsslutande staten med iakttagande <br/>av �vriga best�mmelser i detta avtal. </p>
<p style="position:absolute;top:610px;left:74px;white-space:nowrap" class="ft191">8. Best�mmelserna i denna artikel �r inte </p>
<p style="position:absolute;top:626px;left:61px;white-space:nowrap" class="ft192">till�mpliga om l�net beviljades med huvud-<br/>sakligt syfte att uppn� f�rdelarna i denna <br/>artikel. </p>
<p style="position:absolute;top:711px;left:73px;white-space:nowrap" class="ft191">9. Om Argentina i ett avtal f�r att undvika </p>
<p style="position:absolute;top:727px;left:60px;white-space:nowrap" class="ft192">dubbelbeskattning med tredje stat, som �r <br/>medlem i Organisationen f�r ekonomiskt <br/>samarbete och utveckling (OECD), �ver-<br/>enskommer att undanta r�nta som h�rstam-<br/>mar fr�n Argentina fr�n argentinsk skatt p� <br/>r�nta eller att s�nka den skattesats som anges </p>
<p style="position:absolute;top:75px;left:350px;white-space:nowrap" class="ft191">6. Interest shall be deemed to arise in a </p>
<p style="position:absolute;top:92px;left:339px;white-space:nowrap" class="ft192">Contracting State when the payer is that State <br/>itself, a political subdivision, a local authori-<br/>ty or a resident of that State. Where, how-<br/>ever, the person paying the interest, whether </p>
<p style="position:absolute;top:158px;left:339px;white-space:nowrap" class="ft192">he is a resident of a Contracting State or not, <br/>has in a Contracting State a permanent esta-<br/>blishment or a fixed base in connection with <br/>which the indebtedness on which the interest <br/>is paid was incurred, and such interest is <br/>borne by such permanent establishment or </p>
<p style="position:absolute;top:257px;left:339px;white-space:nowrap" class="ft191">fixed base, then such interest shall be </p>
<p style="position:absolute;top:274px;left:339px;white-space:nowrap" class="ft192">deemed to arise in the State in which the <br/>permanent establishment or fixed base is <br/>situated. </p>
<p style="position:absolute;top:342px;left:350px;white-space:nowrap" class="ft191">7. Where by reason of a special relation-</p>
<p style="position:absolute;top:359px;left:339px;white-space:nowrap" class="ft191">ship between the payer and the beneficial </p>
<p style="position:absolute;top:375px;left:338px;white-space:nowrap" class="ft192">owner or between both of them and some <br/>other person, the amount of the interest, <br/>having regard to the debt-claim for which it <br/>is paid, exceeds the amount which would <br/>have been agreed upon by the payer and the <br/>beneficial owner in the absence of such <br/>relationship, the provisions of this Article <br/>shall apply only to the last-mentioned <br/>amount. In such case, the excess part of the <br/>payments shall remain taxable according to <br/>the laws of each Contracting State, due <br/>regard being had to the other provisions of </p>
<p style="position:absolute;top:574px;left:339px;white-space:nowrap" class="ft191">this Convention. </p>
<p style="position:absolute;top:610px;left:351px;white-space:nowrap" class="ft191">8. The provisions of this Article shall not </p>
<p style="position:absolute;top:626px;left:338px;white-space:nowrap" class="ft192">be applicable if the loan in respect of which <br/>the interest is paid is granted with the main <br/>objective to obtain the advantages of this <br/>Article. </p>
<p style="position:absolute;top:711px;left:350px;white-space:nowrap" class="ft191">9. If in any Convention for the avoidance </p>
<p style="position:absolute;top:727px;left:338px;white-space:nowrap" class="ft192">of double taxation concluded by Argentina <br/>with a third State, being a member of the <br/>Organisation for Economic Cooperation and <br/>Development, OECD, Argentine would <br/>agree to exempt interest arising in Argentina <br/>from the Argentine tax on interest or to </p>
<p style="position:absolute;top:845px;left:575px;white-space:nowrap" class="ft191">2481 </p>
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<p style="position:absolute;top:45px;left:42px;white-space:nowrap" class="ft200"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:79px;left:43px;white-space:nowrap" class="ft204">i punkt 2, skall denna skattebefrielse eller <br/>l�gre skattesats till�mpas automatiskt som om <br/>detta hade f�reskrivits i punkt 2 i denna <br/>artikel. </p>
<p style="position:absolute;top:180px;left:42px;white-space:nowrap" class="ft202"><b>Artikel 12 </b></p>
<p style="position:absolute;top:213px;left:42px;white-space:nowrap" class="ft203"><i>Royalty </i></p>
<p style="position:absolute;top:246px;left:56px;white-space:nowrap" class="ft201">1. Royalty, som h�rr�r fr�n en avtalsslu-</p>
<p style="position:absolute;top:263px;left:42px;white-space:nowrap" class="ft201">tande stat och som betalas till person med </p>
<p style="position:absolute;top:279px;left:42px;white-space:nowrap" class="ft204">hemvist i den andra avtalsslutande staten, f�r <br/>beskattas i denna andra stat. </p>
<p style="position:absolute;top:329px;left:54px;white-space:nowrap" class="ft201">2. Royaltyn f�r emellertid beskattas �ven i </p>
<p style="position:absolute;top:346px;left:42px;white-space:nowrap" class="ft204">den avtalsslutande stat fr�n vilken den h�r-<br/>r�r, enligt lagstiftningen i denna stat, men <br/>om mottagaren har r�tt till royaltyn, f�r </p>
<p style="position:absolute;top:396px;left:43px;white-space:nowrap" class="ft201">skatten inte �verstiga: </p>
<p style="position:absolute;top:447px;left:55px;white-space:nowrap" class="ft201">a) 3 procent av royaltyns bruttobelopp om </p>
<p style="position:absolute;top:463px;left:43px;white-space:nowrap" class="ft204">royaltyn avser betalning f�r nyttjandet av <br/>eller r�tten att nyttja nyheter; </p>
<p style="position:absolute;top:497px;left:54px;white-space:nowrap" class="ft201">b) 5 procent av royaltyns bruttobelopp om </p>
<p style="position:absolute;top:514px;left:42px;white-space:nowrap" class="ft204">royaltyn avser betalning for nyttjandet av <br/>eller r�tten att nyttja upphovsr�tt till litter�rt, <br/>dramatiskt, musikaliskt eller annat artistiskt <br/>verk (royalty p� spelfilmer och p� arbeten p� </p>
<p style="position:absolute;top:581px;left:43px;white-space:nowrap" class="ft204">film eller videoband eller annan form av <br/>�tergivning f�r nyttjande i samband med <br/>television omfattas dock inte); </p>
<p style="position:absolute;top:632px;left:55px;white-space:nowrap" class="ft201">c) 10 procent av royaltyns bruttobelopp om </p>
<p style="position:absolute;top:648px;left:43px;white-space:nowrap" class="ft204">royaltyn avser betalning f�r nyttjande eller <br/>r�tten att nyttja patent, varum�rke, m�nster <br/>eller modell, ritning, hemligt recept eller <br/>hemlig tillverkningsmetod samt f�r nyttjandet <br/>av eller f�r r�tten att nyttja industriell eller <br/>vetenskaplig utrustning eller f�r upplysning <br/>om erfarenhetsr�n av industriell, kommersiell <br/>eller vetenskaplig natur innefattande betal-<br/>ningar f�r l�mnandet av tekniskt bist�nd; och </p>
<p style="position:absolute;top:799px;left:55px;white-space:nowrap" class="ft201">d) 15 procent av royaltyns bruttobelopp i </p>
<p style="position:absolute;top:816px;left:43px;white-space:nowrap" class="ft201">�vriga fall. </p>
<p style="position:absolute;top:847px;left:44px;white-space:nowrap" class="ft201">2482 </p>
<p style="position:absolute;top:79px;left:321px;white-space:nowrap" class="ft204">lower the rate of tax provided in para-<br/>graph 2, such exemption or lower rate shall <br/>automatically apply as if it had been specifi-<br/>ed in paragraph 2 of this Article. </p>
<p style="position:absolute;top:180px;left:320px;white-space:nowrap" class="ft202"><b>Article 12 </b></p>
<p style="position:absolute;top:213px;left:320px;white-space:nowrap" class="ft203"><i>Royalties </i></p>
<p style="position:absolute;top:246px;left:333px;white-space:nowrap" class="ft201">1. Royalties arising in a Contracting State </p>
<p style="position:absolute;top:263px;left:320px;white-space:nowrap" class="ft204">and paid to a resident of the other Contract-<br/>ing State may be taxed in that other State. </p>
<p style="position:absolute;top:329px;left:332px;white-space:nowrap" class="ft201">2. However, such royalties may also be </p>
<p style="position:absolute;top:346px;left:320px;white-space:nowrap" class="ft204">taxed in the Contracting State in which they <br/>arise and according to the laws of that State, <br/>but if the recipient is the beneficial owner of <br/>the royalties the tax so charged shall not <br/>exceed: </p>
<p style="position:absolute;top:447px;left:332px;white-space:nowrap" class="ft201">(a) 3 per cent of the gross amount paid for </p>
<p style="position:absolute;top:463px;left:320px;white-space:nowrap" class="ft201">the use of, or the right to use, news; </p>
<p style="position:absolute;top:497px;left:332px;white-space:nowrap" class="ft201">(b) 5 per cent of the gross amount paid for </p>
<p style="position:absolute;top:514px;left:320px;white-space:nowrap" class="ft204">the use of, or the right to use, copyright of <br/>literary, dramatic, musical or other artistic </p>
<p style="position:absolute;top:547px;left:320px;white-space:nowrap" class="ft204">work (but not including royalties in respect <br/>of motion picture films and works on film or <br/>videotape or other means of reproduction for <br/>use in connection with television); </p>
<p style="position:absolute;top:632px;left:332px;white-space:nowrap" class="ft201">(c) 10 per cent of the gross amount paid </p>
<p style="position:absolute;top:648px;left:320px;white-space:nowrap" class="ft204">for the use of, or the right to use, any pa-<br/>tent, trade mark, design or model, plan, <br/>secret formula or process or for the use of, <br/>or the right to use, industrial or scientific <br/>equipment, or for information concerning <br/>industrial, commercial or scientific experien-<br/>ce, and includes payments for the rendering <br/>of technical assistance; and </p>
<p style="position:absolute;top:799px;left:332px;white-space:nowrap" class="ft201">(d) 15 per cent of the gross amount of the </p>
<p style="position:absolute;top:816px;left:320px;white-space:nowrap" class="ft201">royalties in all other cases. </p>
</div>
<div id="page21-div" style="position:relative;width:642px;height:903px;">
<img width="642" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:44px;left:503px;white-space:nowrap" class="ft210"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:67px;left:75px;white-space:nowrap" class="ft211">3. Med uttrycket "royalty" f�rst�s i denna </p>
<p style="position:absolute;top:83px;left:63px;white-space:nowrap" class="ft213">artikel varje slags betalning som tas emot <br/>s�som ers�ttning f�r nyttjandet av eller for <br/>ratten att nyttja nyheter, upphovsr�tt till <br/>litter�rt, dramatiskt, musikaliskt eller annat <br/>artistiskt verk, patent, varum�rke, monster </p>
<p style="position:absolute;top:166px;left:63px;white-space:nowrap" class="ft213">eller modell, ritning, hemligt recept eller <br/>hemlig tillverkningsmetod eller annan imma-<br/>teriell tillg�ng samt f�r nyttjandet av eller for <br/>r�tten att nyttja industriell, kommersiell eller <br/>vetenskaplig utrustning men endast i den m�n <br/>som nyttjandet eller r�tten att nyttja s�dan <br/>utrustning inbegriper ett �verforande av <br/>teknologi, eller for upplysning om erfaren-<br/>hetsr�n av industriell, kommersiell eller <br/>vetenskaplig natur och inbegriper betalningar </p>
<p style="position:absolute;top:332px;left:63px;white-space:nowrap" class="ft211">f�r tekniskt bist�nd samt alla slags betal-</p>
<p style="position:absolute;top:348px;left:62px;white-space:nowrap" class="ft213">ningar f�r spelfilm och arbeten p� film, <br/>videoband eller annan form av �tergivning </p>
<p style="position:absolute;top:382px;left:63px;white-space:nowrap" class="ft211">f�r nyttjande i samband med television. </p>
<p style="position:absolute;top:418px;left:75px;white-space:nowrap" class="ft211">4. Best�mmelserna i punkterna 1 och 2 </p>
<p style="position:absolute;top:434px;left:63px;white-space:nowrap" class="ft213">till�mpas inte, om den som har r�tt till royal-<br/>tyn har hemvist i en avtalsslutande stat och </p>
<p style="position:absolute;top:468px;left:62px;white-space:nowrap" class="ft211">bedriver r�relse i den andra avtalsslutande </p>
<p style="position:absolute;top:485px;left:63px;white-space:nowrap" class="ft213">staten, fr�n vilken royaltyn h�rr�r, fr�n d�r <br/>bel�get fast driftst�lle eller ut�var sj�lvst�n-<br/>dig yrkesverksamhet i denna andra stat fr�n </p>
<p style="position:absolute;top:535px;left:62px;white-space:nowrap" class="ft213">d�r bel�gen stadigvarande anordning, samt <br/>den r�ttighet eller egendom i fr�ga om vilken </p>
<p style="position:absolute;top:568px;left:62px;white-space:nowrap" class="ft213">royaltyn betalas �ger verkligt samband med <br/>det festa driftst�llet eller den stadigvarande <br/>anordningen. I s�dant fall till�mpas best�m-</p>
<p style="position:absolute;top:618px;left:62px;white-space:nowrap" class="ft211">melserna i artikel 7 respektive artikel 14. </p>
<p style="position:absolute;top:670px;left:74px;white-space:nowrap" class="ft211">5. Royalty anses h�rr�ra fr�n en avtalsslu-</p>
<p style="position:absolute;top:686px;left:62px;white-space:nowrap" class="ft213">tande stat om utbetalaren �r den staten sj�lv, <br/>dess politiska underavdelning, lokala myn-<br/>dighet eller en person med hemvist i denna <br/>stat. Om emellertid den person som betalar <br/>royaltyn, antingen han har hemvist i en <br/>avtalsslutande stat eller inte, i en avtalsslu-<br/>tande stat har fest driftst�lle eller stadigva-<br/>rande anordning i samband varmed skyldig-<br/>heten att betala royaltyn uppkommit, och </p>
<p style="position:absolute;top:67px;left:352px;white-space:nowrap" class="ft211">3. The term "royalties" as used in this </p>
<p style="position:absolute;top:83px;left:340px;white-space:nowrap" class="ft213">Article means payments of any kind received <br/>as a consideration for the use of, or the right <br/>to use, news, any copyright of literary, <br/>dramatic, musical, or other artistic work, any </p>
<p style="position:absolute;top:150px;left:340px;white-space:nowrap" class="ft213">patent, trade mark, design or model, plan, <br/>secret formula or process or other intangible <br/>property, or for the use, or the right to use <br/>industrial, commercial or scientific equip-<br/>ment but only in so far as the use of or the <br/>right to use such equipment involves a trans-<br/>fer of technology, or for information con-<br/>cerning industrial, commercial or scientific <br/>experience and includes payments for the <br/>rendering of technical assistance and pay-<br/>ments of any kind in respect of motion <br/>picture films and works on film, videotape or <br/>other means of reproduction for use in con-<br/>nection with television. </p>
<p style="position:absolute;top:418px;left:352px;white-space:nowrap" class="ft211">4. The provisions of paragraphs 1 and 2 </p>
<p style="position:absolute;top:434px;left:340px;white-space:nowrap" class="ft213">shall not apply if the beneficial owner of the <br/>royalties, being a resident of a Contracting <br/>State, carries on business in the other Con-<br/>tracting State in which the royalties arise, <br/>through a permanent establishment situated <br/>therein, or performs in that other State in-</p>
<p style="position:absolute;top:535px;left:340px;white-space:nowrap" class="ft213">dependent personal services from a fixed <br/>base situated therein, and the right or pro-</p>
<p style="position:absolute;top:568px;left:339px;white-space:nowrap" class="ft213">perty in respect of which the royalties are <br/>paid is effectively connected with such per-<br/>manent establishment or fixed base. In such <br/>case the provisions of Article 7 or Article </p>
<p style="position:absolute;top:635px;left:341px;white-space:nowrap" class="ft211">14, as the case may be, shall apply. </p>
<p style="position:absolute;top:670px;left:351px;white-space:nowrap" class="ft211">5. Royalties shall be deemed to arise in a </p>
<p style="position:absolute;top:686px;left:340px;white-space:nowrap" class="ft213">Contracting State when the payer is that State <br/>itself, a political subdivision, a local authori-<br/>ty or a resident of that State. Where, how-<br/>ever, the person paying the royalties, whe-<br/>ther he is a resident of a Contracting State or <br/>not, has in a Contracting State a permanent <br/>establishment or a fixed base in connection </p>
<p style="position:absolute;top:803px;left:339px;white-space:nowrap" class="ft213">with which the liability to pay the royalties <br/>was incurred, and such royalties are borne </p>
<p style="position:absolute;top:845px;left:574px;white-space:nowrap" class="ft211">2483 </p>
</div>
<div id="page22-div" style="position:relative;width:648px;height:906px;">
<img width="648" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:45px;left:39px;white-space:nowrap" class="ft220"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:79px;left:39px;white-space:nowrap" class="ft222">royaltyn belastar det fasta driftst�llet eller <br/>den stadigvarande anordningen, anses royal-<br/>tyn h�rr�ra fr�n den stat d�r det festa drift-<br/>st�llet eller den stadigvarande anordningen <br/>finns. </p>
<p style="position:absolute;top:178px;left:53px;white-space:nowrap" class="ft221">6. D� p� grund av s�rskilda f�rbindelser </p>
<p style="position:absolute;top:195px;left:41px;white-space:nowrap" class="ft222">mellan utbetalaren och den som har r�tt till <br/>royaltyn eller mellan dem b�da och annan <br/>person royaltybeloppet, med h�nsyn till det </p>
<p style="position:absolute;top:245px;left:41px;white-space:nowrap" class="ft222">nyttjande, den r�tt eller den upplysning for <br/>vilken royaltyn betalas, �verstiger det belopp <br/>som skulle ha avtalats mellan utbetalaren och <br/>den som har r�tt till royaltyn om s�dana <br/>f�rbindelser inte f�relegat, till�mpas best�m-<br/>melserna i denna artikel endast p� sistn�mn-<br/>da belopp. I s�dant fall beskattas �verskju-</p>
<p style="position:absolute;top:360px;left:41px;white-space:nowrap" class="ft222">tande belopp enligt lagstiftningen i vardera <br/>avtalsslutande staten med iakttagande av <br/>�vriga best�mmelser i detta avtal. </p>
<p style="position:absolute;top:446px;left:54px;white-space:nowrap" class="ft221">7. Best�mmelserna i denna artikel skall </p>
<p style="position:absolute;top:463px;left:41px;white-space:nowrap" class="ft222">inte till�mpas om den r�tt eller egendom f�r <br/>vilken royaltyn utbetalas, avtalats eller be-<br/>st�mts med det huvudsakliga syftet att uppn� <br/>f�rdelarna i denna artikel. </p>
<p style="position:absolute;top:547px;left:53px;white-space:nowrap" class="ft221">8. Om Argentina i ett avtal f�r att undvika </p>
<p style="position:absolute;top:564px;left:41px;white-space:nowrap" class="ft222">dubbelbeskattning med tredje stat, som �r <br/>medlem i Organisationen f�r ekonomiskt <br/>samarbete och utveckling (OECD), �ver-<br/>enskommer att undanta s�dan i punkt 2 c <br/>angiven royalty som h�rr�r fr�n Argentina <br/>fr�n argentinsk skatt p� royalty eller att <br/>begr�nsa den skattesats som anges i n�mnda </p>
<p style="position:absolute;top:681px;left:41px;white-space:nowrap" class="ft221">punkt skall denna skattebefrielse eller l�gre </p>
<p style="position:absolute;top:698px;left:41px;white-space:nowrap" class="ft222">skattesats till�mpas automatiskt som om <br/>detta hade f�reskrivits i punkt 2 c i denna <br/>artikel. </p>
<p style="position:absolute;top:846px;left:45px;white-space:nowrap" class="ft221">2484 </p>
<p style="position:absolute;top:78px;left:315px;white-space:nowrap" class="ft222">by such permanent establishment or fixed <br/>base, then such royalties shall be deemed to <br/>arise in the State in which the permanent <br/>establishment or fixed base is situated. </p>
<p style="position:absolute;top:179px;left:330px;white-space:nowrap" class="ft221">6. Where by reason of a special relation-</p>
<p style="position:absolute;top:195px;left:319px;white-space:nowrap" class="ft222">ship between the payer and the beneficial <br/>owner or between both of them and some </p>
<p style="position:absolute;top:228px;left:318px;white-space:nowrap" class="ft222">other person, the amount of the royalties, <br/>having regard to the use, right or information <br/>for which they are paid, exceeds the amount <br/>which would have been agreed upon by the <br/>payer and the beneficial owner in the absen-<br/>ce of such relationship, the provisions of this <br/>Article shall apply only to the last-mentioned <br/>amount. In such case, the excess part of the <br/>payments shall remain taxable according to <br/>the laws of each Contracting State, due <br/>regard being had to the other provisions of <br/>this Convention. </p>
<p style="position:absolute;top:446px;left:330px;white-space:nowrap" class="ft221">7. The provisions of this Article shall not </p>
<p style="position:absolute;top:463px;left:318px;white-space:nowrap" class="ft222">be applicable if the right or the property in <br/>respect of which the royalties are paid is <br/>agreed upon or assigned with the main objec-<br/>tive to obtain the advantages of this Article. </p>
<p style="position:absolute;top:547px;left:330px;white-space:nowrap" class="ft221">8. If in any Convention for the avoidance </p>
<p style="position:absolute;top:564px;left:318px;white-space:nowrap" class="ft222">of double taxation concluded by Argentina <br/>with a third State, being a member of the <br/>Organisation for Economic Cooperation and <br/>Development, OECD, Argentine would </p>
<p style="position:absolute;top:631px;left:318px;white-space:nowrap" class="ft222">agree to exempt royalties mentioned in sub-<br/>paragraph (c) of paragraph 2 arising in <br/>Argentina from the Argentine tax on royalti-<br/>es or to lower the rate of tax provided in that </p>
<p style="position:absolute;top:698px;left:318px;white-space:nowrap" class="ft222">sub-paragraph such exemption or lower rate <br/>shall automatically apply as if it had been <br/>specified in sub-paragraph (c) of paragraph <br/>2 of this Article. </p>
</div>
<div id="page23-div" style="position:relative;width:641px;height:902px;">
<img width="641" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:75px;left:67px;white-space:nowrap" class="ft230"><b>Artikel 13 </b></p>
<p style="position:absolute;top:109px;left:66px;white-space:nowrap" class="ft231"><i>Realisationsvinst </i></p>
<p style="position:absolute;top:142px;left:80px;white-space:nowrap" class="ft232">1. Vinst p� grund av �verl�telse av skepp </p>
<p style="position:absolute;top:159px;left:66px;white-space:nowrap" class="ft234">eller luftfartyg som anv�nds i internationell <br/>trafik av ett foretag i en avtalsslutande stat <br/>eller av l�s egendom som �r h�nf�rlig till <br/>anv�ndningen av s�dana skepp eller luft-<br/>fartyg, beskattas endast i denna stat. </p>
<p style="position:absolute;top:259px;left:78px;white-space:nowrap" class="ft232">2. Vinst p� grund av �verl�telse av andelar </p>
<p style="position:absolute;top:276px;left:66px;white-space:nowrap" class="ft234">i kapitalet i ett bolag som har hemvist i en <br/>avtalsslutande stat f�r beskattas i denna stat. <br/>Vid �verl�telse fr�n s�dant innehav som <br/>avses i artikel 10 punkt 2 a, skall dock den <br/>s�lunda debiterade skatten inte �verstiga 10 <br/>procent av den beskattningsbara vinsten. </p>
<p style="position:absolute;top:409px;left:66px;white-space:nowrap" class="ft230"><b>Artikel 14 </b></p>
<p style="position:absolute;top:443px;left:66px;white-space:nowrap" class="ft231"><i>Sj�lvst�ndig yrkesut�vning </i></p>
<p style="position:absolute;top:477px;left:80px;white-space:nowrap" class="ft232">1. Inkomst, som en fysisk person med </p>
<p style="position:absolute;top:493px;left:66px;white-space:nowrap" class="ft234">hemvist i en avtalsslutande stat f�rv�rvar <br/>genom att ut�va fritt yrke eller annan sj�lv-</p>
<p style="position:absolute;top:527px;left:66px;white-space:nowrap" class="ft234">st�ndig verksamhet i den andra avtalsslutande <br/>staten, f�r beskattas i denna andra stat men </p>
<p style="position:absolute;top:560px;left:66px;white-space:nowrap" class="ft234">den s�lunda debiterade skatten f�r inte �ver-<br/>stiga 10 procent av bruttoinkomsten om han <br/>inte i den andra avtalsslutande staten har en <br/>stadigvarande anordning som regelm�ssigt <br/>st�r till hans f�rfogande f�r att ut�va verk-<br/>samheten. Om han har en s�dan stadigvaran-<br/>de anordning, f�r inkomsten beskattas i </p>
<p style="position:absolute;top:677px;left:65px;white-space:nowrap" class="ft234">denna andra stat enligt lagstiftningen i denna <br/>stat, men endast s� stor del av den som �r <br/>h�nforlig till denna stadigvarande anordning. </p>
<p style="position:absolute;top:746px;left:78px;white-space:nowrap" class="ft232">2. Uttrycket "fritt yrke" inbegriper s�rskilt </p>
<p style="position:absolute;top:763px;left:66px;white-space:nowrap" class="ft232">sj�lvst�ndig vetenskaplig, litter�r och konst-</p>
<p style="position:absolute;top:780px;left:66px;white-space:nowrap" class="ft234">n�rlig verksamhet, uppfostrings- och under-<br/>visningsverksamhet samt s�dan sj�lvst�ndig <br/>verksamhet som l�kare, advokat, ingenj�r, <br/>arkitekt, tandl�kare och revisor ut�var. </p>
<p style="position:absolute;top:75px;left:344px;white-space:nowrap" class="ft230"><b>Article 13 </b></p>
<p style="position:absolute;top:109px;left:344px;white-space:nowrap" class="ft231"><i>Capital gains </i></p>
<p style="position:absolute;top:142px;left:357px;white-space:nowrap" class="ft232">1. Gains from the alienation of ships or </p>
<p style="position:absolute;top:158px;left:344px;white-space:nowrap" class="ft234">aircraft operated in international traffic by an <br/>enterprise of a Contracting State or movable <br/>property pertaining to the operation of such <br/>ships or aircraft, shall be taxable only in <br/>that State. </p>
<p style="position:absolute;top:259px;left:355px;white-space:nowrap" class="ft232">2. Gains from the alienation cf shares of </p>
<p style="position:absolute;top:275px;left:343px;white-space:nowrap" class="ft234">the capital of a company resident of a Con-<br/>tracting State, may be taxed in that State. <br/>However, in the case of an alienation from a </p>
<p style="position:absolute;top:326px;left:343px;white-space:nowrap" class="ft232">holding referred to in Article 10, paragraph </p>
<p style="position:absolute;top:342px;left:343px;white-space:nowrap" class="ft234">2, sub-paragraph (a), the tax so charged shall <br/>not exceed 10 per cent of the taxable gains. </p>
<p style="position:absolute;top:409px;left:343px;white-space:nowrap" class="ft230"><b>Article 14 </b></p>
<p style="position:absolute;top:443px;left:343px;white-space:nowrap" class="ft231"><i>Independent personal services </i></p>
<p style="position:absolute;top:477px;left:356px;white-space:nowrap" class="ft232">1. Income derived by an individual who is </p>
<p style="position:absolute;top:493px;left:343px;white-space:nowrap" class="ft234">a resident of a Contracting State in respect of <br/>professional services or other activities of an <br/>independent character performed in the other <br/>Contracting State may be taxed in that other <br/>State but the tax so charged shall not exceed </p>
<p style="position:absolute;top:577px;left:345px;white-space:nowrap" class="ft232">10 per cent of the gross amount of the in-</p>
<p style="position:absolute;top:594px;left:343px;white-space:nowrap" class="ft234">come unless he has a fixed base regularly <br/>available to him in that other State for the <br/>purpose of performing his activities. If he <br/>has such a fixed base, the income may be <br/>taxed in the other State in accordance with <br/>the law of the State, but only so much of it <br/>as is attributable to that fixed base. </p>
<p style="position:absolute;top:746px;left:355px;white-space:nowrap" class="ft232">2. The term "professional services" in-</p>
<p style="position:absolute;top:763px;left:343px;white-space:nowrap" class="ft235">cludes especially independent scientific, <br/>literary, artistic, educational or teaching <br/>activities as well as the independent activities <br/>of physicians, lawyers, engineers, architects, <br/>dentists and accountants. </p>
<p style="position:absolute;top:846px;left:575px;white-space:nowrap" class="ft232">2485 </p>
<p style="position:absolute;top:43px;left:506px;white-space:nowrap" class="ft233"><b>SFS 1995:1338 </b></p>
</div>
<div id="page24-div" style="position:relative;width:647px;height:906px;">
<img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:47px;left:36px;white-space:nowrap" class="ft240"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:81px;left:50px;white-space:nowrap" class="ft241">3. Om Argentina i ett avtal f�r att undvika </p>
<p style="position:absolute;top:98px;left:39px;white-space:nowrap" class="ft246">dubbelbeskattning med tredje stat, som �r <br/>medlem i Organisationen f�r ekonomiskt <br/>samarbete och utveckling (OECD), �ver-<br/>enskommer att begr�nsa beskattningen av <br/>s�dan i punkt 1 i denna artikel angiven <br/>ers�ttning f�r sj�lvst�ndig yrkesut�vning <br/>ut�vad utan en stadigvarande anordning, till <br/>en skattesats som �r l�gre �n den f�reskrivna <br/>i detta avtal, skall denna l�gre skattesats <br/>(innefattande skattebefrielse) till�mpas auto-</p>
<p style="position:absolute;top:263px;left:39px;white-space:nowrap" class="ft246">matiskt enligt detta avtal fr n det datum, n�r <br/>det f�rstn�mnda avtalet b�rjar till�mpas. </p>
<p style="position:absolute;top:367px;left:39px;white-space:nowrap" class="ft243"><b>Artikel 15 </b></p>
<p style="position:absolute;top:399px;left:38px;white-space:nowrap" class="ft244"><i>Enskild tj�nst </i></p>
<p style="position:absolute;top:432px;left:52px;white-space:nowrap" class="ft241">1. Om inte best�mmelserna i artiklarna 16, </p>
<p style="position:absolute;top:449px;left:40px;white-space:nowrap" class="ft241">18 och 19 f�ranleder annat, beskattas l�n och </p>
<p style="position:absolute;top:466px;left:39px;white-space:nowrap" class="ft246">annan liknande ers�ttning som person med <br/>hemvist i en avtalsslutande stat uppb�r p� <br/>grund av anst�llning endast i denna stat, <br/>s�vida inte arbetet utf�rs i den andra av-<br/>talsslutande staten. Om arbetet utf�rs i denna <br/>andra stat, f�r ers�ttning som uppb�rs f�r <br/>arbetet beskattas d�r. </p>
<p style="position:absolute;top:601px;left:50px;white-space:nowrap" class="ft241">2. Utan hinder av best�mmelserna i punkt </p>
<p style="position:absolute;top:617px;left:40px;white-space:nowrap" class="ft241">1 beskattas ers�ttning, som person med </p>
<p style="position:absolute;top:634px;left:38px;white-space:nowrap" class="ft246">hemvist i en avtalsslutande stat uppb�r f�r <br/>arbete som utf�rs i den andra avtalsslutande <br/>staten, endast i den f�rstn�mnda staten, om </p>
<p style="position:absolute;top:702px;left:50px;white-space:nowrap" class="ft241">a) mottagaren vistas i den andra staten </p>
<p style="position:absolute;top:718px;left:37px;white-space:nowrap" class="ft246">under tidrymd eller tidrymder som samman-<br/>lagt inte �verstiger 183 dagar under en <br/>tolvm�nadersperiod som b�rjar eller slutar <br/>under beskattnings�ret i fr�ga, och </p>
<p style="position:absolute;top:785px;left:49px;white-space:nowrap" class="ft241">b) ers�ttningen betalas av arbetsgivare som </p>
<p style="position:absolute;top:802px;left:38px;white-space:nowrap" class="ft246">inte har hemvist i den andra staten eller p� <br/>dennes v�gnar, samt </p>
<p style="position:absolute;top:848px;left:39px;white-space:nowrap" class="ft241">2486 </p>
<p style="position:absolute;top:81px;left:326px;white-space:nowrap" class="ft241">3. If in any Convention for Che avoidance </p>
<p style="position:absolute;top:98px;left:316px;white-space:nowrap" class="ft246">of double taxation concluded by Argentina <br/>with a third State, being a member of the <br/>Organisation for Economic Cooperation and <br/>Development, OECD, Argentine would <br/>agree to limit the taxation in the country of <br/>source of payments for independent personal <br/>services performed in absence of a fixed base <br/>referred to in paragraph 1 of this Article, to <br/>a rate that is lower than provided for in this <br/>Convention, the lower rate (including an </p>
<p style="position:absolute;top:263px;left:315px;white-space:nowrap" class="ft246">exemption) shall automatically apply for the <br/>purposes of this Convention from the date <br/>when the first-mentioned Convention comes <br/>into effect. </p>
<p style="position:absolute;top:366px;left:315px;white-space:nowrap" class="ft243"><b>Article 15 </b></p>
<p style="position:absolute;top:399px;left:314px;white-space:nowrap" class="ft244"><i>Dependent personal services </i></p>
<p style="position:absolute;top:432px;left:328px;white-space:nowrap" class="ft241">1. Subject to the provisions of Articles 16, </p>
<p style="position:absolute;top:449px;left:316px;white-space:nowrap" class="ft241">18 and 19, salaries, wages and other similar </p>
<p style="position:absolute;top:466px;left:315px;white-space:nowrap" class="ft246">remuneration derived by a resident of a <br/>Contracting State in respect of an employ-<br/>ment shall be taxable only in that State <br/>unless the employment is exercised in the <br/>other Contracting State. If the employment is <br/>so exercised, such remuneration as is derived <br/>therefrom may be taxed in that other State. </p>
<p style="position:absolute;top:600px;left:326px;white-space:nowrap" class="ft241">2. Notwithstanding the provisions of para-</p>
<p style="position:absolute;top:617px;left:314px;white-space:nowrap" class="ft246">graph 1, remuneration derived by a resident <br/>of a Contracting State in respect of an em-<br/>ployment exercised in the other Contracting <br/>State shall be taxable only in the first-men-<br/>tioned State if: </p>
<p style="position:absolute;top:701px;left:326px;white-space:nowrap" class="ft241">(a) the recipient is present in the other </p>
<p style="position:absolute;top:718px;left:315px;white-space:nowrap" class="ft246">State for a period or periods not exceeding in <br/>the aggregate 183 days in any twelve month </p>
<p style="position:absolute;top:751px;left:314px;white-space:nowrap" class="ft246">period commencing or ending in the fiscal <br/>year concerned; </p>
<p style="position:absolute;top:785px;left:326px;white-space:nowrap" class="ft241">(b) the remuneration is paid by, or on </p>
<p style="position:absolute;top:802px;left:314px;white-space:nowrap" class="ft246">behalf of, an employer who is not a resident <br/>of the other State; and </p>
<p style="position:absolute;top:261px;left:190px;white-space:nowrap" class="ft245">�</p>
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<img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:41px;left:504px;white-space:nowrap" class="ft250"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:73px;left:74px;white-space:nowrap" class="ft251">c) ers�ttningen inte belastar fast driftst�lle </p>
<p style="position:absolute;top:90px;left:62px;white-space:nowrap" class="ft254">eller stadigvarande anordning som arbets-<br/>givaren har i den andra staten. </p>
<p style="position:absolute;top:141px;left:74px;white-space:nowrap" class="ft251">3. Utan hinder av f�reg�ende best�mmelser </p>
<p style="position:absolute;top:157px;left:62px;white-space:nowrap" class="ft254">i denna artikel f�r ers�ttning for arbete, som <br/>utf�rs ombord p� skepp eller luftfartyg som <br/>anv�nds i internationell trafik av ett foretag <br/>i en avtalsslutande stat, beskattas i denna <br/>stat. </p>
<p style="position:absolute;top:275px;left:62px;white-space:nowrap" class="ft252"><b>Artikel 16 </b></p>
<p style="position:absolute;top:308px;left:62px;white-space:nowrap" class="ft253"><i>Styrelsearvode </i></p>
<p style="position:absolute;top:342px;left:75px;white-space:nowrap" class="ft251">Styrelsearvode och annan liknande ers�tt-</p>
<p style="position:absolute;top:358px;left:63px;white-space:nowrap" class="ft254">ning, som person med hemvist i en avtalsslu-<br/>tande stat uppb�r i egenskap av medlem i <br/>styrelse eller annat liknande organ i bolag <br/>med hemvist i den andra avtalsslutande <br/>staten, f�r beskattas i denna andra stat. </p>
<p style="position:absolute;top:476px;left:62px;white-space:nowrap" class="ft252"><b>Artikel 17 </b></p>
<p style="position:absolute;top:509px;left:61px;white-space:nowrap" class="ft253"><i>Artister och idrottsm�n </i></p>
<p style="position:absolute;top:543px;left:76px;white-space:nowrap" class="ft251">1. Utan hinder av best�mmelserna i artik-</p>
<p style="position:absolute;top:560px;left:62px;white-space:nowrap" class="ft254">larna 14 och 15 f�r inkomst, som person <br/>med hemvist i en avtalsslutande stat f�r-<br/>v�rvar genom sin personliga verksamhet i <br/>den andra avtalsslutande staten i egenskap av <br/>artist, s�som teater- eller filmsk�despelare, <br/>radio- eller televisionsartist eller musiker, <br/>eller av idrottsman, beskattas i denna andra <br/>stat. </p>
<p style="position:absolute;top:711px;left:75px;white-space:nowrap" class="ft251">2. I fel 1 d� inkomst genom personlig verk-</p>
<p style="position:absolute;top:728px;left:63px;white-space:nowrap" class="ft254">samhet, som artist eller idrottsman ut�var i <br/>denna egenskap, inte tillfaller artisten eller <br/>idrottsmannen sj�lv utan annan person, f�r <br/>denna inkomst, utan hinder av best�mmelser-</p>
<p style="position:absolute;top:796px;left:62px;white-space:nowrap" class="ft251">na i artiklarna 7, 14 och 15, beskattas i den </p>
<p style="position:absolute;top:74px;left:353px;white-space:nowrap" class="ft251">(c) the remuneration is not borne by a </p>
<p style="position:absolute;top:90px;left:341px;white-space:nowrap" class="ft254">permanent establishment or a fixed base <br/>which the employer has in the other State. </p>
<p style="position:absolute;top:141px;left:353px;white-space:nowrap" class="ft251">3. Notwithstanding the preceding provi-</p>
<p style="position:absolute;top:157px;left:341px;white-space:nowrap" class="ft254">sions of this Article, remuneration derived in <br/>respect of an employment exercised aboard <br/>a ship or aircraft operated in international <br/>traffic by an enterprise of a Contracting State <br/>may be taxed in that State. </p>
<p style="position:absolute;top:275px;left:341px;white-space:nowrap" class="ft252"><b>Article 16 </b></p>
<p style="position:absolute;top:308px;left:340px;white-space:nowrap" class="ft253"><i>Directors' Fees </i></p>
<p style="position:absolute;top:342px;left:353px;white-space:nowrap" class="ft251">Directors' fees and other similar payments </p>
<p style="position:absolute;top:358px;left:341px;white-space:nowrap" class="ft254">derived by a resident of a Contracting State <br/>in his capacity as a member of the board of <br/>directors or a similar organ of a company <br/>which is a resident of the other Contracting <br/>State may be taxed in that other State. </p>
<p style="position:absolute;top:476px;left:341px;white-space:nowrap" class="ft252"><b>Article 17 </b></p>
<p style="position:absolute;top:509px;left:341px;white-space:nowrap" class="ft253"><i>Entertainers and sportsmen </i></p>
<p style="position:absolute;top:544px;left:354px;white-space:nowrap" class="ft251">1. Notwithstanding the provisions of Ar-</p>
<p style="position:absolute;top:560px;left:341px;white-space:nowrap" class="ft254">ticles 14 and 15, income derived by a resi-<br/>dent of a Contracting State as an entertainer, <br/>such as a theatre, motion picture, radio or <br/>television artiste, or a musician, or a sports-<br/>man, from his personal activities as such <br/>exercised in the other Contracting State, may <br/>be taxed in that other State. </p>
<p style="position:absolute;top:711px;left:354px;white-space:nowrap" class="ft251">2. Where income in respect of personal </p>
<p style="position:absolute;top:728px;left:342px;white-space:nowrap" class="ft254">activities exercised by an entertainer or a <br/>sportsman in his capacity as such accrues not <br/>to the entertainer or sportsman himself but to <br/>another person, that income may, notwith-<br/>standing the provisions of Articles 7, 14 and </p>
<p style="position:absolute;top:842px;left:577px;white-space:nowrap" class="ft251">2487 </p>
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<img width="648" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:48px;left:39px;white-space:nowrap" class="ft260"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:82px;left:39px;white-space:nowrap" class="ft264">avtalsslutande stat d�r artisten eller idrotts-<br/>mannen ut�var verksamheten. </p>
<p style="position:absolute;top:148px;left:51px;white-space:nowrap" class="ft261">3. Best�mmelserna i punkterna 1 och 2 </p>
<p style="position:absolute;top:165px;left:39px;white-space:nowrap" class="ft261">skall inte till�mpas p� inkomst som f�rv�rvas </p>
<p style="position:absolute;top:182px;left:38px;white-space:nowrap" class="ft261">p� grund av verksamhet ut�vad i en avtals-</p>
<p style="position:absolute;top:198px;left:39px;white-space:nowrap" class="ft261">slutande stat av en artist eller idrottsman om </p>
<p style="position:absolute;top:215px;left:38px;white-space:nowrap" class="ft265">bes�ket i denna stat uteslutande eller huvud-<br/>sakligen finansierats av allm�nna medel i den <br/>andra avtalsslutande staten, dess politiska <br/>underavdelning eller lokala myndighet. I <br/>s�dana fall skall inkomsten heskattas i enlig-<br/>het med artiklarna 7, 14 eller 15. </p>
<p style="position:absolute;top:349px;left:38px;white-space:nowrap" class="ft262"><b>Artikel 18 </b></p>
<p style="position:absolute;top:382px;left:38px;white-space:nowrap" class="ft263"><i>Pension, livr�nta och liknande ers�ttning </i></p>
<p style="position:absolute;top:416px;left:51px;white-space:nowrap" class="ft261">1. a) Pension h�rr�rande fr�n en avtalsslu-</p>
<p style="position:absolute;top:433px;left:38px;white-space:nowrap" class="ft265">tande stat och som betalas till person med <br/>hemvist i den andra avtalsslutande staten, </p>
<p style="position:absolute;top:466px;left:50px;white-space:nowrap" class="ft261">b) ers�ttning, antingen de utbetalas perio-</p>
<p style="position:absolute;top:483px;left:38px;white-space:nowrap" class="ft261">diskt eller inte, enligt socialf�rs�kringslag-</p>
<p style="position:absolute;top:500px;left:38px;white-space:nowrap" class="ft265">stiftningen eller annan i offentlig regi organi-<br/>serad ordning i en avtalsslutande stat f�r </p>
<p style="position:absolute;top:533px;left:38px;white-space:nowrap" class="ft261">v�lfards�ndam�l, </p>
<p style="position:absolute;top:551px;left:50px;white-space:nowrap" class="ft261">c) livr�nta h�rr�rande fr�n en avtalsslutan-</p>
<p style="position:absolute;top:567px;left:38px;white-space:nowrap" class="ft265">de stat och som betalas till person med <br/>hemvist i den andra avtalsslutande staten, f�r <br/>beskattas i b�da avtalsslutande staterna. </p>
<p style="position:absolute;top:635px;left:50px;white-space:nowrap" class="ft261">2. Med uttrycket "livr�nta" f�rst�s i denna </p>
<p style="position:absolute;top:652px;left:38px;white-space:nowrap" class="ft261">artikel ett fastst�llt belopp, som utbetalas </p>
<p style="position:absolute;top:668px;left:37px;white-space:nowrap" class="ft265">periodiskt p� fastst�llda tider under en per-<br/>sons livstid eller under angiven eller festst�ll-<br/>bar tidsperiod och som utg�r p� grund av <br/>f�rpliktelse att verkst�lla dessa utbetalningar <br/>som ers�ttning f�r d�remot fullt svarande </p>
<p style="position:absolute;top:752px;left:36px;white-space:nowrap" class="ft261">vederlag i penningar eller penningars v�rde </p>
<p style="position:absolute;top:769px;left:37px;white-space:nowrap" class="ft261">(med undantag f�r utf�rda tj�nster). </p>
<p style="position:absolute;top:849px;left:41px;white-space:nowrap" class="ft261">2488 </p>
<p style="position:absolute;top:82px;left:317px;white-space:nowrap" class="ft261">15, be taxed in the Contracting State in </p>
<p style="position:absolute;top:98px;left:316px;white-space:nowrap" class="ft261">which the activities of the entertainer or </p>
<p style="position:absolute;top:115px;left:316px;white-space:nowrap" class="ft261">sportsman are exercised. </p>
<p style="position:absolute;top:148px;left:328px;white-space:nowrap" class="ft261">3. The provisions of paragraphs 1 and 2 </p>
<p style="position:absolute;top:165px;left:316px;white-space:nowrap" class="ft265">shall not apply to income derived from <br/>activities exercised in a Contracting State by <br/>an entertainer or a sportsman if the visit to <br/>that State is wholly or mainly supported by </p>
<p style="position:absolute;top:232px;left:316px;white-space:nowrap" class="ft265">public funds of the other Contracting State, <br/>or a political subdivision, or a local authority <br/>thereof. In such case, the income shall be <br/>taxable in accordance with the provisions of <br/>Articles 7, 14 or 15, as the case may be. </p>
<p style="position:absolute;top:350px;left:315px;white-space:nowrap" class="ft262"><b>Article 18 </b></p>
<p style="position:absolute;top:382px;left:315px;white-space:nowrap" class="ft263"><i>Pensions, annuities and similar payments </i></p>
<p style="position:absolute;top:416px;left:328px;white-space:nowrap" class="ft261">1. (a) Pensions arising in a Contracting </p>
<p style="position:absolute;top:433px;left:315px;white-space:nowrap" class="ft265">State and paid to a resident of the other <br/>Contracting State; </p>
<p style="position:absolute;top:466px;left:327px;white-space:nowrap" class="ft261">(b) any payments, whether periodic or non-</p>
<p style="position:absolute;top:483px;left:315px;white-space:nowrap" class="ft265">periodic, made under the social security <br/>legislation of a Contracting State or under <br/>any public scheme organized by a Contract-<br/>ing State for social welfare purposes; </p>
<p style="position:absolute;top:551px;left:327px;white-space:nowrap" class="ft261">(c) any annuity arising in a Contracting </p>
<p style="position:absolute;top:567px;left:315px;white-space:nowrap" class="ft265">State and paid to a resident of the other <br/>Contracting State; <br/>may be taxed in both Contracting States. </p>
<p style="position:absolute;top:635px;left:327px;white-space:nowrap" class="ft261">2. The term "annuity" as used in this </p>
<p style="position:absolute;top:652px;left:315px;white-space:nowrap" class="ft265">Article means a stated sum payable periodi-<br/>cally at stated times during life, or during a <br/>specified or ascertainable period of time, <br/>under an obligation to make the payments in <br/>return for adequate and full consideration in <br/>money or money's worth (other than services <br/>rendered). </p>
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<img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:43px;left:504px;white-space:nowrap" class="ft270"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:76px;left:65px;white-space:nowrap" class="ft271"><b>Artikel 19 </b></p>
<p style="position:absolute;top:110px;left:66px;white-space:nowrap" class="ft272"><i>Offentlig tj�nst </i></p>
<p style="position:absolute;top:143px;left:78px;white-space:nowrap" class="ft273">1. a) Ers�ttning (med undantag for pen-</p>
<p style="position:absolute;top:159px;left:66px;white-space:nowrap" class="ft275">sion), som betalas av en avtalsslutande stat, <br/>dess politiska underavdelning eller lokala </p>
<p style="position:absolute;top:193px;left:67px;white-space:nowrap" class="ft275">myndighet till fysisk person p� grund av <br/>arbete som utf�rs i denna stats, politiska <br/>underavdelnings eller lokala myndighets <br/>tj�nst, beskattas endast i denna stat. </p>
<p style="position:absolute;top:259px;left:78px;white-space:nowrap" class="ft273">b) S�dan ers�ttning beskattas emellertid </p>
<p style="position:absolute;top:276px;left:66px;white-space:nowrap" class="ft275">endast i den andra avtalsslutande staten om <br/>arbetet utf�rs i denna stat och den fysiska <br/>person i fr�ga har hemvist i denna stat och: </p>
<p style="position:absolute;top:343px;left:89px;white-space:nowrap" class="ft273">1) �r medborgare i denna stat, eller </p>
<p style="position:absolute;top:360px;left:87px;white-space:nowrap" class="ft273">2) inte fick hemvist i denna stat uteslu-</p>
<p style="position:absolute;top:376px;left:78px;white-space:nowrap" class="ft273">tande f�r att utf�ra arbetet. </p>
<p style="position:absolute;top:426px;left:78px;white-space:nowrap" class="ft273">2. Best�mmelserna i artiklarna 15 och 16 </p>
<p style="position:absolute;top:443px;left:66px;white-space:nowrap" class="ft275">till�mpas p� ers�ttning som betalas p� grund <br/>av arbete som utf�rts i samband med r�relse <br/>som bedrivs av en avtalsslutande stat, dess <br/>politiska underavdelning eller lokala myndig-<br/>het. </p>
<p style="position:absolute;top:561px;left:66px;white-space:nowrap" class="ft271"><b>Artikel 20 </b></p>
<p style="position:absolute;top:594px;left:66px;white-space:nowrap" class="ft272"><i>Studerande </i></p>
<p style="position:absolute;top:628px;left:78px;white-space:nowrap" class="ft273">Studerande eller affarspraktikant, som har </p>
<p style="position:absolute;top:645px;left:66px;white-space:nowrap" class="ft275">eller omedelbart f�re vistelsen i en avtalsslu-<br/>tande stat hade hemvist i den andra avtalsslu-<br/>tande staten och som vistas i den f�rstn�mn-<br/>da staten uteslutande f�r sin undervisning <br/>eller utbildning, beskattas inte i denna stat <br/>f�r belopp som han erh�ller f�r sitt uppe-</p>
<p style="position:absolute;top:745px;left:66px;white-space:nowrap" class="ft275">h�lle, sin undervisning eller utbildning, <br/>under f�ruts�ttning att beloppen h�rr�r fr�n <br/>k�lla utanf�r denna stat. </p>
<p style="position:absolute;top:76px;left:342px;white-space:nowrap" class="ft271"><b>Article 19 </b></p>
<p style="position:absolute;top:109px;left:342px;white-space:nowrap" class="ft272"><i>Government service </i></p>
<p style="position:absolute;top:143px;left:355px;white-space:nowrap" class="ft273">1. (a) Remuneration, other than a pension, </p>
<p style="position:absolute;top:159px;left:342px;white-space:nowrap" class="ft273">paid by a Contracting State or a political </p>
<p style="position:absolute;top:176px;left:343px;white-space:nowrap" class="ft273">subdivision or a local authority thereof to an </p>
<p style="position:absolute;top:193px;left:344px;white-space:nowrap" class="ft275">individual in respect of services rendered to <br/>that State or subdivision or authority shall be <br/>taxable only in that State. </p>
<p style="position:absolute;top:259px;left:356px;white-space:nowrap" class="ft273">(b) However, such remuneration shall be </p>
<p style="position:absolute;top:276px;left:344px;white-space:nowrap" class="ft275">taxable only in the other Contracting State if <br/>the services are rendered in that other State <br/>and the individual is a resident of that State <br/>who: </p>
<p style="position:absolute;top:343px;left:365px;white-space:nowrap" class="ft275">(i) is a national of that State; or <br/>(ii) did not become a resident of that </p>
<p style="position:absolute;top:376px;left:356px;white-space:nowrap" class="ft275">State solely for the purpose of rendering <br/>the services. </p>
<p style="position:absolute;top:426px;left:355px;white-space:nowrap" class="ft273">2. The provisions of Articles 15 and 16 </p>
<p style="position:absolute;top:443px;left:343px;white-space:nowrap" class="ft275">shall apply to remuneration in respect of <br/>services rendered in connection with a busi-<br/>ness carried on by a Contracting State or a <br/>political subdivision or a local authority <br/>thereof. </p>
<p style="position:absolute;top:561px;left:344px;white-space:nowrap" class="ft271"><b>Article 20 </b></p>
<p style="position:absolute;top:594px;left:344px;white-space:nowrap" class="ft272"><i>Students </i></p>
<p style="position:absolute;top:628px;left:356px;white-space:nowrap" class="ft273">Payments which a student or business </p>
<p style="position:absolute;top:645px;left:344px;white-space:nowrap" class="ft275">apprentice who is or was immediately before <br/>visiting a Contracting State a resident of the <br/>other Contracting State and who is present in <br/>the first-mentioned State solely for the pur-<br/>pose of his education or training receives for <br/>the purpose of his maintenance, education or <br/>training shall not be taxed in that State, </p>
<p style="position:absolute;top:762px;left:343px;white-space:nowrap" class="ft273">provided that such payments arise from </p>
<p style="position:absolute;top:779px;left:344px;white-space:nowrap" class="ft273">sources outside that State. </p>
<p style="position:absolute;top:843px;left:577px;white-space:nowrap" class="ft273">2489 </p>
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<img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:47px;left:37px;white-space:nowrap" class="ft280"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:81px;left:40px;white-space:nowrap" class="ft281"><b>Artikel 21 </b></p>
<p style="position:absolute;top:115px;left:39px;white-space:nowrap" class="ft282"><i>Annan inkomst </i></p>
<p style="position:absolute;top:148px;left:53px;white-space:nowrap" class="ft283">1. Inkomst som person med hemvist i en </p>
<p style="position:absolute;top:165px;left:40px;white-space:nowrap" class="ft284">avtalsslutande stat f�rv�rvar och som inte <br/>behandlas i f�reg�ende artiklar, beskattas <br/>endast i denna stat. Inkomst som h�rr�r fr�n <br/>den andra avtalsslutande staten f�r emellertid </p>
<p style="position:absolute;top:232px;left:40px;white-space:nowrap" class="ft283">�ven beskattas i denna andra stat. </p>
<p style="position:absolute;top:266px;left:52px;white-space:nowrap" class="ft283">2. Best�mmelserna i f�rsta meningen av </p>
<p style="position:absolute;top:283px;left:40px;white-space:nowrap" class="ft284">punkt 1 till�mpas inte p� inkomst, med <br/>undantag f�r inkomst av fest egendom som <br/>avses i artikel 6 punkt 2, om mottagaren av <br/>inkomsten har hemvist i en avtalsslutande </p>
<p style="position:absolute;top:350px;left:41px;white-space:nowrap" class="ft284">stat och bedriver r�relse i den andra avtals-<br/>slutande staten fr�n d�r bel�get fest driftst�lle <br/>eller ut�var sj�lvst�ndig yrkesverksamhet i <br/>denna andra stat fr�n d�r bel�gen stadigva-<br/>rande anordning, samt den r�ttighet eller </p>
<p style="position:absolute;top:433px;left:40px;white-space:nowrap" class="ft284">egendom i fr�ga om vilken inkomsten betalas <br/>�ger verkligt samband med det festa driftst�l-<br/>let eller den stadigvarande anordningen. I <br/>s�dant fall till�mpas best�mmelserna i artikel <br/>7 respektive artikel 14. </p>
<p style="position:absolute;top:568px;left:41px;white-space:nowrap" class="ft281"><b>Artikel 22 </b></p>
<p style="position:absolute;top:601px;left:43px;white-space:nowrap" class="ft282"><i>Undanr�jande av dubbelbeskattning </i></p>
<p style="position:absolute;top:635px;left:55px;white-space:nowrap" class="ft283">1. Betr�ffande Argentina skall dubbelbe-</p>
<p style="position:absolute;top:652px;left:42px;white-space:nowrap" class="ft283">skattning undvikas p� f�ljande s�tt: </p>
<p style="position:absolute;top:669px;left:54px;white-space:nowrap" class="ft283">Om en person med hemvist i Argentina </p>
<p style="position:absolute;top:685px;left:42px;white-space:nowrap" class="ft283">f�rv�rvar inkomst som enligt detta avtal f�r </p>
<p style="position:absolute;top:702px;left:41px;white-space:nowrap" class="ft284">beskattas i Sverige skall Argentina fr�n den <br/>argentinska skatten p� inkomsten avr�kna ett <br/>belopp motsvarande den inkomstskatt som <br/>erlagts i Sverige f�r inkomsten. Avr�knings-<br/>beloppet skall emellertid inte �verstiga den <br/>del av inkomstskatten, ber�knad utan s�dan <br/>avr�kning, som bel�per p� den inkomst som </p>
<p style="position:absolute;top:819px;left:42px;white-space:nowrap" class="ft283">f�r beskattas i Sverige. </p>
<p style="position:absolute;top:849px;left:44px;white-space:nowrap" class="ft283">2490 </p>
<p style="position:absolute;top:82px;left:317px;white-space:nowrap" class="ft281"><b>Article 21 </b></p>
<p style="position:absolute;top:115px;left:318px;white-space:nowrap" class="ft282"><i>Other income </i></p>
<p style="position:absolute;top:148px;left:331px;white-space:nowrap" class="ft283">1. Items of income of a resident of a </p>
<p style="position:absolute;top:165px;left:318px;white-space:nowrap" class="ft284">Contracting State not dealt with in the fore-<br/>going Articles shall be taxable only in that <br/>State. However, such items of income, <br/>arising in the other Contracting State, may <br/>also be taxed in that other State. </p>
<p style="position:absolute;top:266px;left:329px;white-space:nowrap" class="ft283">2. The provisions provided in the first </p>
<p style="position:absolute;top:283px;left:318px;white-space:nowrap" class="ft284">sentence of paragraph 1 shall not apply to <br/>income, other than income from immovable </p>
<p style="position:absolute;top:316px;left:318px;white-space:nowrap" class="ft284">property as defined in paragraph 2 of Article <br/>6, if the recipient of such income, being a </p>
<p style="position:absolute;top:350px;left:318px;white-space:nowrap" class="ft283">resident of a Contracting State, carries on </p>
<p style="position:absolute;top:366px;left:318px;white-space:nowrap" class="ft284">business in the other Contracting State <br/>through a permanent establishment situated <br/>therein, or performs in that other State in-<br/>dependent personal services from a fixed <br/>base situated therein, and the right or pro-<br/>perty in respect of which the income is paid <br/>is effectively connected with such permanent <br/>establishment or fixed base. In such case the <br/>provisions of Article 7 or Article 14, as the <br/>case may be, shall sipply. </p>
<p style="position:absolute;top:568px;left:318px;white-space:nowrap" class="ft281"><b>Article 22 </b></p>
<p style="position:absolute;top:601px;left:318px;white-space:nowrap" class="ft282"><i>Elimination of Double Taxation </i></p>
<p style="position:absolute;top:635px;left:332px;white-space:nowrap" class="ft283">1. In the case of the Argentina, double </p>
<p style="position:absolute;top:652px;left:319px;white-space:nowrap" class="ft283">taxation shall be avoided as follows: </p>
<p style="position:absolute;top:669px;left:330px;white-space:nowrap" class="ft283">Where a resident of the Argentina derives </p>
<p style="position:absolute;top:686px;left:319px;white-space:nowrap" class="ft284">income which, in accordance with the pro-<br/>visions of this Convention, may be taxed in <br/>Sweden, the Argentina shall allow as a <br/>deduction from the tax on the income of that <br/>resident, an amount equal to the income tax </p>
<p style="position:absolute;top:769px;left:318px;white-space:nowrap" class="ft284">paid in Sweden, <br/>such deduction shall not, however, exceed <br/>that part of the income tax, as computed <br/>before the deduction is given, which is </p>
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<p style="position:absolute;top:41px;left:507px;white-space:nowrap" class="ft290"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:124px;left:79px;white-space:nowrap" class="ft291">2. Betr�ffande Sverige skall dubbelbeskatt-</p>
<p style="position:absolute;top:141px;left:67px;white-space:nowrap" class="ft291">ning undvikas p� f�ljande s�tt: </p>
<p style="position:absolute;top:157px;left:79px;white-space:nowrap" class="ft291">a) Om en person med hemvist i Sverige </p>
<p style="position:absolute;top:174px;left:67px;white-space:nowrap" class="ft294">f�rv�rvar inkomst som enligt argentinsk <br/>lagstiftning och i enlighet med best�mmelser-</p>
<p style="position:absolute;top:207px;left:66px;white-space:nowrap" class="ft291">na i detta avtal f�r beskattas i Argentina, </p>
<p style="position:absolute;top:224px;left:67px;white-space:nowrap" class="ft294">skall Sverige - med beaktande av best�m-<br/>melserna i svensk lagstiftning betr�ffande <br/>avr�kning av utl�ndsk skatt (�ven i den <br/>lydelse de framdeles kan f genom att �ndras </p>
<p style="position:absolute;top:290px;left:66px;white-space:nowrap" class="ft294">utan att den allm�nna princip som anges h�r <br/>�ndras) - fr�n den svenska skatten p� in-<br/>komsten avr�kna ett belopp motsvarande den </p>
<p style="position:absolute;top:339px;left:67px;white-space:nowrap" class="ft291">argentinska skatt som erlagts f�r inkomsten. </p>
<p style="position:absolute;top:358px;left:78px;white-space:nowrap" class="ft291">b) Om en person med hemvist i Sverige </p>
<p style="position:absolute;top:375px;left:67px;white-space:nowrap" class="ft291">f�rv�rvar inkomst, som enligt best�mmelser-</p>
<p style="position:absolute;top:391px;left:66px;white-space:nowrap" class="ft291">na i detta avtal beskattas endast i Argentina </p>
<p style="position:absolute;top:408px;left:67px;white-space:nowrap" class="ft291">f�r Sverige - vid best�mmandet av svensk </p>
<p style="position:absolute;top:424px;left:66px;white-space:nowrap" class="ft291">progressiv skatt - beakta s�dan inkomst. </p>
<p style="position:absolute;top:474px;left:78px;white-space:nowrap" class="ft291">c) Utan hinder av best�mmelserna i punkt </p>
<p style="position:absolute;top:491px;left:66px;white-space:nowrap" class="ft294">a i denna punkt, �r utdelning fr�n bolag med <br/>hemvist i Argentina till bolag med hemvist i <br/>Sverige undantagen fr�n svensk skatt enligt <br/>best�mmelserna i svensk lag om skattebefri-<br/>else fr�n utdelning som erh�lles av svenska </p>
<p style="position:absolute;top:575px;left:66px;white-space:nowrap" class="ft291">bolag fr�n dotterbolag utomlands. </p>
<p style="position:absolute;top:626px;left:78px;white-space:nowrap" class="ft291">d) Vid till�mpningen av punkt 2 a i denna </p>
<p style="position:absolute;top:643px;left:66px;white-space:nowrap" class="ft294">artikel skall den argentinska minimiskatten <br/>p� bolagstillg�ngar respektive den argen-<br/>tinska skatten p� fysiska personers tillg�ngar <br/>som anges i artikel 2 punkt 3 a 2 och 3 anses <br/>utg�ra inkomstskatter. </p>
<p style="position:absolute;top:726px;left:78px;white-space:nowrap" class="ft291">e) Vid till�mpningen av punkt 2 a i denna </p>
<p style="position:absolute;top:743px;left:66px;white-space:nowrap" class="ft294">artikel anses uttrycket "den argentinska skatt <br/>som erlagts" innefatta argentinsk skatt som <br/>skulle ha erlagts, men som p� grund av <br/>tidsbegr�nsade best�mmelser i argentinsk <br/>lagstiftning avsedd att fr�mja ekonomisk </p>
<p style="position:absolute;top:73px;left:344px;white-space:nowrap" class="ft295">attributable to the income which may be <br/>taxed in Sweden. </p>
<p style="position:absolute;top:124px;left:356px;white-space:nowrap" class="ft291">2. In the case of Sweden, double taxation </p>
<p style="position:absolute;top:141px;left:345px;white-space:nowrap" class="ft291">shall be avoided as follows: </p>
<p style="position:absolute;top:157px;left:356px;white-space:nowrap" class="ft291">(a) Where a resident of Sweden derives </p>
<p style="position:absolute;top:174px;left:344px;white-space:nowrap" class="ft294">income which under the laws of the Argenti-<br/>na and in accordance with the provisions of <br/>this Convention may be taxed in the Argenti-<br/>na, Sweden shall allow - subject to the </p>
<p style="position:absolute;top:241px;left:343px;white-space:nowrap" class="ft294">provisions of the laws of Sweden concerning <br/>credit for foreign tax (as it may be amended </p>
<p style="position:absolute;top:274px;left:344px;white-space:nowrap" class="ft294">from time to time without changing the <br/>general principle hereof) - as a deduction <br/>from the tax on such income, an amount <br/>equal to the Argentine tax paid in respect of <br/>such income. </p>
<p style="position:absolute;top:358px;left:356px;white-space:nowrap" class="ft291">(b) Where a resident of Sweden derives </p>
<p style="position:absolute;top:375px;left:344px;white-space:nowrap" class="ft294">income which, in accordance with the pro-<br/>visions of this Convention, shall be taxable <br/>only in the Argentina, Sweden may, when <br/>determining the graduated rate of Swedish <br/>tax, take into account the income which shall <br/>be taxable only in the Argentina. </p>
<p style="position:absolute;top:475px;left:356px;white-space:nowrap" class="ft291">(c) Notwithstanding the provisions of sub-</p>
<p style="position:absolute;top:492px;left:343px;white-space:nowrap" class="ft294">paragraph (a) of this paragraph, dividends <br/>paid by a company which is a resident of the </p>
<p style="position:absolute;top:526px;left:344px;white-space:nowrap" class="ft291">Argentina to a company which is a resident </p>
<p style="position:absolute;top:542px;left:343px;white-space:nowrap" class="ft294">of Sweden shall be exempt from Swedish tax <br/>according to the provisions of Swedish law <br/>governing the exemption of tax on dividends <br/>paid to Swedish companies by subsidiaries <br/>abroad. </p>
<p style="position:absolute;top:626px;left:355px;white-space:nowrap" class="ft291">(d) For the purposes of sub-paragraph (a) </p>
<p style="position:absolute;top:643px;left:343px;white-space:nowrap" class="ft294">of this paragraph the Argentine assets tax as <br/>well as the Argentine personal assets tax <br/>mentioned in paragraphs 3 (a) (ii) and 3 (a) <br/>(iii) of Article 2 shall be considered as in-<br/>come taxes. </p>
<p style="position:absolute;top:726px;left:356px;white-space:nowrap" class="ft291">(e) For the purposes of sub-paragraph (a) </p>
<p style="position:absolute;top:743px;left:343px;white-space:nowrap" class="ft294">of this paragraph the term "the Argentine <br/>tax" paid shall be deemed to include the <br/>Argentine tax which would have been paid <br/>but for any time-limited exemption or reduc-<br/>tion of tax granted under incentive provisions </p>
<p style="position:absolute;top:841px;left:576px;white-space:nowrap" class="ft291">2491 </p>
<p style="position:absolute;top:271px;left:214px;white-space:nowrap" class="ft293">�</p>
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<img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:45px;left:37px;white-space:nowrap" class="ft300"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:79px;left:39px;white-space:nowrap" class="ft302">utveckling inte erlagts eller erlagts med l�gre <br/>belopp. Det angivna g�ller dock endast f�r <br/>det fall skattebefrielse medgivits eller l�gre </p>
<p style="position:absolute;top:129px;left:40px;white-space:nowrap" class="ft301">skatt erlagts i fr�ga om inkomster som h�rr�r </p>
<p style="position:absolute;top:145px;left:41px;white-space:nowrap" class="ft301">fr�n industriell e l t e r tillverkande versambet </p>
<p style="position:absolute;top:162px;left:41px;white-space:nowrap" class="ft302">eller fr�n lantbruk, skogsbruk, fiske eller <br/>turism (restaurang- och hotellverksamhet d�ri <br/>inbegripen) samt under f�ruts�ttning att <br/>verksamheten har bedrivits i Argentina. Vid <br/>till�mpningen av punkt 2 c i denna artikel </p>
<p style="position:absolute;top:245px;left:41px;white-space:nowrap" class="ft302">anses en skatt om 15 procent baserad p� ett <br/>svenskt beskattningsunderlag ha erlagts f�r <br/>s�dan verksamhet som anges i f�reg�ende <br/>mening under d�r angivna f�ruts�ttningar. </p>
<p style="position:absolute;top:313px;left:53px;white-space:nowrap" class="ft301">f) Vid till�mpningen av punkt 2 a i denna </p>
<p style="position:absolute;top:330px;left:41px;white-space:nowrap" class="ft302">artikel skall argentinsk skatt, som betalas <br/>med anledning av att royalty erh�llits f�r <br/>nyttjandet av eller r�tten att nyttja patent, <br/>varum�rke, m�nster eller modell, ritning, <br/>hemligt recept eller tillverkningsmetod eller </p>
<p style="position:absolute;top:412px;left:42px;white-space:nowrap" class="ft301">f�r upplysning om erfarenhetsr�n av industri-</p>
<p style="position:absolute;top:429px;left:41px;white-space:nowrap" class="ft302">ell, kommersiell eller vetenskaplig natur <br/>inbegripande betalningar f�r l�mnandet av <br/>tekniskt bist�nd, n�r denna har anv�nts i <br/>s�dana verksamheter som omn�mns i punkt <br/>e under de f�ruts�ttningar som d�r anges, <br/>f�rutom den argentinska skatt som faktiskt </p>
<p style="position:absolute;top:528px;left:41px;white-space:nowrap" class="ft302">erlagts, anses ha erlagts med ytterligare 5 <br/>procent, eller om n�gon s�dan skatt inte har <br/>debiterats, anses ha erlagts med 5 procent av <br/>royaltyns bruttobelopp. </p>
<p style="position:absolute;top:598px;left:53px;white-space:nowrap" class="ft301">g) Best�mmelserna i punkterna e och f </p>
<p style="position:absolute;top:614px;left:41px;white-space:nowrap" class="ft302">g�ller endast i fr�ga om de tio f�rsta �ren <br/>under vilka detta avtal till�mpas. Denna <br/>period kan f�rl�ngas genom en �msesidig <br/>�verenskommelse mellan de beh�riga myn-<br/>digheterna. </p>
<p style="position:absolute;top:845px;left:43px;white-space:nowrap" class="ft301">2492 </p>
<p style="position:absolute;top:79px;left:316px;white-space:nowrap" class="ft302">contained in the laws of the Argentina desig-<br/>ned to promote economic development to the <br/>extent that such exemption or reduction is </p>
<p style="position:absolute;top:128px;left:316px;white-space:nowrap" class="ft301">granted for profits from industrial or manu-</p>
<p style="position:absolute;top:145px;left:318px;white-space:nowrap" class="ft301">facturing activities or from agriculture, </p>
<p style="position:absolute;top:162px;left:320px;white-space:nowrap" class="ft302">forestry, fishing or tourism (including restau-<br/>rants and hotels) provided that the activities </p>
<p style="position:absolute;top:195px;left:319px;white-space:nowrap" class="ft302">have been carried out in the Argentina. For <br/>the purposes of sub-paragraph (c) of this </p>
<p style="position:absolute;top:228px;left:318px;white-space:nowrap" class="ft302">paragraph a tax of 15 per cent calculated on <br/>a Swedish tax base shall be considered to <br/>have been paid for such activities under <br/>those conditions mentioned in the previous <br/>sentence. </p>
<p style="position:absolute;top:313px;left:330px;white-space:nowrap" class="ft301">(f) For purposes of sub-paragraph (a) of </p>
<p style="position:absolute;top:329px;left:319px;white-space:nowrap" class="ft302">this paragraph the Argentine tax paid in <br/>respect of royalties received for the use of, <br/>or right to use, any patent, trade mark, <br/>design or model, plan, secret formula or <br/>process or for information concerning in-<br/>dustrial, commercial or scientific experience <br/>including payments for the rendering of <br/>technical assistance shall, where it has been <br/>used in such activities mentioned in sub-<br/>paragraph (e) under the conditions mentioned <br/>therein, in addition to the Argentine tax <br/>actually paid be considered to have been paid </p>
<p style="position:absolute;top:528px;left:318px;white-space:nowrap" class="ft302">with 5 per cent more, or if no such tax has <br/>been charged be considered to have been <br/>paid with 5 per cent, of the gross amount of <br/>the royalties. </p>
<p style="position:absolute;top:598px;left:330px;white-space:nowrap" class="ft301">(g) The provisions of paragraphs (e) and </p>
<p style="position:absolute;top:614px;left:318px;white-space:nowrap" class="ft302">(f) shall apply only for the first ten years <br/>during which this Convention is effective. <br/>This period may be extended by mutual <br/>agreement between the competent authorities. </p>
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<p style="position:absolute;top:75px;left:59px;white-space:nowrap" class="ft310"><b>Artikel 23 </b></p>
<p style="position:absolute;top:108px;left:58px;white-space:nowrap" class="ft311"><i>F�rbud mot diskriminering </i></p>
<p style="position:absolute;top:141px;left:72px;white-space:nowrap" class="ft312">1. Medborgare i en avtalsslutande stat skall </p>
<p style="position:absolute;top:158px;left:59px;white-space:nowrap" class="ft314">inte i den andra avtalsslutande staten bli <br/>f�rem�l f�r beskattning eller d�rmed sam-<br/>manh�ngande krav som �r av annat slag eller <br/>mer tyngande �n den beskattning och d�rmed <br/>sammanh�ngande krav som medborgare i <br/>denna andra stat under samma f�rh�llanden <br/>�r eller kan bli underkastad. Utan hinder av </p>
<p style="position:absolute;top:274px;left:58px;white-space:nowrap" class="ft314">best�mmelserna i artikel 1 till�mpas denna <br/>best�mmelse �ven p� person som inte har <br/>hemvist i en avtalsslutande stat eller i b�da </p>
<p style="position:absolute;top:324px;left:59px;white-space:nowrap" class="ft312">avtalsslutande staterna. </p>
<p style="position:absolute;top:358px;left:71px;white-space:nowrap" class="ft312">2. Beskattningen av fast driftst�lle, som </p>
<p style="position:absolute;top:375px;left:59px;white-space:nowrap" class="ft312">f�retag i en avtalsslutande stat har i den </p>
<p style="position:absolute;top:391px;left:58px;white-space:nowrap" class="ft314">andra avtalsslutande staten, skall i denna <br/>andra stat inte vara mindre f�rdelaktig �n <br/>beskattningen av foretag i denna andra stat, <br/>som bedriver verksamhet av samma slag. <br/>Denna best�mmelse anses inte medf�ra <br/>skyldighet f�r en avtalsslutande stat att med-<br/>ge person med hemvist i den andra avtalsslu-<br/>tande staten s�dant personligt avdrag vid <br/>beskattningen, s�dan skattebefrielse eller <br/>skatteneds�ttning p� grund av civilst�nd eller </p>
<p style="position:absolute;top:557px;left:59px;white-space:nowrap" class="ft312">f�rs�rjningsplikt mot familj, som medges </p>
<p style="position:absolute;top:573px;left:58px;white-space:nowrap" class="ft312">person med hemvist i den egna staten. </p>
<p style="position:absolute;top:609px;left:70px;white-space:nowrap" class="ft312">3. Utom i de fall d� best�mmelserna i </p>
<p style="position:absolute;top:625px;left:58px;white-space:nowrap" class="ft314">artikel 9 punkt 1, artikel 11 punkt 7 eller <br/>artikel 12 punkt 6 till�mpas, �r r�nta, royalty <br/>och annan betalning fr�n f�retag i en av-<br/>talsslutande stat till person med hemvist i den <br/>andra avtalsslutande staten avdragsgilla vid <br/>best�mmandet av den beskattningsbara in-<br/>komsten f�r s�dant f�retag p� samma villkor <br/>som betalning till person med hemvist i den <br/>f�rstn�mnda staten. P� samma s�tt �r skuld </p>
<p style="position:absolute;top:776px;left:58px;white-space:nowrap" class="ft314">som f�retag i en avtalsslutande stat har till <br/>person med hemvist i den andra avtalsslutan-<br/>de staten avdragsgill vid best�mmandet av </p>
<p style="position:absolute;top:75px;left:336px;white-space:nowrap" class="ft310"><b>Article 23 </b></p>
<p style="position:absolute;top:108px;left:336px;white-space:nowrap" class="ft311"><i>Non-discrimination </i></p>
<p style="position:absolute;top:142px;left:349px;white-space:nowrap" class="ft312">1. Nationals of a Contracting State shall </p>
<p style="position:absolute;top:158px;left:336px;white-space:nowrap" class="ft314">not be subjected in the other Contracting <br/>State to any taxation or any requirement <br/>connected therewith, which is other or more <br/>burdensome than the taxation and connected <br/>requirements to which nationals of that other </p>
<p style="position:absolute;top:241px;left:336px;white-space:nowrap" class="ft312">State in the same circumstances are or may </p>
<p style="position:absolute;top:258px;left:336px;white-space:nowrap" class="ft312">be subjected. This provisions shall, notwith-</p>
<p style="position:absolute;top:274px;left:336px;white-space:nowrap" class="ft314">standing the provisions of Article 1, also <br/>apply to persons who are not residents of one <br/>or both of the Contracting States. </p>
<p style="position:absolute;top:358px;left:347px;white-space:nowrap" class="ft312">2. The taxation on a permanent establish-</p>
<p style="position:absolute;top:375px;left:336px;white-space:nowrap" class="ft314">ment which an enterprise of a Contracting <br/>State has in the other Contracting State shall </p>
<p style="position:absolute;top:408px;left:335px;white-space:nowrap" class="ft312">not be less favourably levied in that other </p>
<p style="position:absolute;top:424px;left:336px;white-space:nowrap" class="ft314">State than the taxation levied on enterprises <br/>of that other State carrying on the same <br/>activities. This provision shall not be con-<br/>strued as obliging a Contracting State to <br/>grant to residents of the other Contracting <br/>State any personal allowances, reliefs and <br/>reductions for taxation purposes on account <br/>of civil status or family responsibilities <br/>which it grants to its own residents. </p>
<p style="position:absolute;top:609px;left:347px;white-space:nowrap" class="ft312">3. Except where the provisions of para-</p>
<p style="position:absolute;top:626px;left:336px;white-space:nowrap" class="ft312">graph 1 of Article 9, paragraph 7 of Article </p>
<p style="position:absolute;top:643px;left:337px;white-space:nowrap" class="ft312">11, or paragraph 6 of Article 12, apply, </p>
<p style="position:absolute;top:659px;left:335px;white-space:nowrap" class="ft314">interest, royalties and other disbursements <br/>paid by an enterprise of a Contracting State <br/>to a resident of the other Contracting State <br/>shall, for the purpose of deteraiining the <br/>taxable profits of such enterprise, be deduc-<br/>tible under the same conditions as if they had </p>
<p style="position:absolute;top:760px;left:335px;white-space:nowrap" class="ft314">been paid to a resident of the first-mentioned <br/>State. Similarly, any debts of an enterprise of <br/>a Contracting State to a resident of the other </p>
<p style="position:absolute;top:810px;left:335px;white-space:nowrap" class="ft312">Contracting State shall, for the purpose of </p>
<p style="position:absolute;top:842px;left:568px;white-space:nowrap" class="ft312">2493 </p>
<p style="position:absolute;top:41px;left:500px;white-space:nowrap" class="ft313"><b>SFS 1995:1338 </b></p>
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<p style="position:absolute;top:41px;left:41px;white-space:nowrap" class="ft320"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:76px;left:42px;white-space:nowrap" class="ft321">s�dant f�retags beskattningsbara f�rmogenhet </p>
<p style="position:absolute;top:92px;left:43px;white-space:nowrap" class="ft321">p� samma villkor som skuld till person med </p>
<p style="position:absolute;top:109px;left:44px;white-space:nowrap" class="ft321">hemvist i den f�rstn�mnda staten. </p>
<p style="position:absolute;top:159px;left:56px;white-space:nowrap" class="ft321">4. F�retag i en avtalsslutande stat, vars </p>
<p style="position:absolute;top:176px;left:44px;white-space:nowrap" class="ft324">kapital helt eller delvis �gs eller kontrolleras, <br/>direkt eller indirekt, av en eller flera perso-<br/>ner med hemvist i den andra avtalsslutande </p>
<p style="position:absolute;top:225px;left:44px;white-space:nowrap" class="ft324">staten, skall inte i den f�rstn�mnda staten bli <br/>f�rem�l f�r beskattning eller d�rmed sam-</p>
<p style="position:absolute;top:258px;left:44px;white-space:nowrap" class="ft324">manh�ngande krav som �r av annat slag eller <br/>mer tyngande �n den beskattning och d�rmed <br/>sammanh�ngande krav som annat liknande <br/>f�retag i den f�rstn�mnda staten �r eller kan <br/>bli underkastat. </p>
<p style="position:absolute;top:359px;left:55px;white-space:nowrap" class="ft321">5. Utan hinder av best�mmelserna i artikel </p>
<p style="position:absolute;top:376px;left:44px;white-space:nowrap" class="ft324">2 till�mpas best�mmelserna i f�revarande <br/>artikel p� skatter av varje slag och beskaffen-<br/>het. </p>
<p style="position:absolute;top:459px;left:44px;white-space:nowrap" class="ft322"><b>Artikel 24 </b></p>
<p style="position:absolute;top:492px;left:43px;white-space:nowrap" class="ft323"><i>F�rfarandet vid �msesidig �verenskommelse </i></p>
<p style="position:absolute;top:526px;left:56px;white-space:nowrap" class="ft321">1. Om en person anser att en avtalsslutan-</p>
<p style="position:absolute;top:543px;left:43px;white-space:nowrap" class="ft324">de stat eller b�da avtalsslutande staterna <br/>vidtagit �tg�rder som f�r honom medf�r eller <br/>kommer att medf�ra beskattning som strider <br/>mot best�mmelserna i detta avtal kan han, <br/>utan att detta p�verkar hans r�tt att anv�nda </p>
<p style="position:absolute;top:627px;left:43px;white-space:nowrap" class="ft324">sig av de r�ttsmedel som finns i dessa staters <br/>interna r�ttsordning, framl�gga saken f�r den </p>
<p style="position:absolute;top:660px;left:43px;white-space:nowrap" class="ft324">beh�riga myndigheten i den avtalsslutande <br/>stat d�r han har hemvist eller, om fr�ga �r <br/>om till�mpning av artikel 23 punkt 1, i den <br/>avtalsslutande stat d�r han �r medborgare. <br/>Saken skall framl�ggas inom tre �r fr�n den </p>
<p style="position:absolute;top:744px;left:42px;white-space:nowrap" class="ft324">tidpunkt d� personen i fr�ga fick vetskap om <br/>den �tg�rd som givit upphov till beskattning <br/>som strider mot best�mmelserna i avtalet. </p>
<p style="position:absolute;top:841px;left:45px;white-space:nowrap" class="ft321">2494 </p>
<p style="position:absolute;top:76px;left:318px;white-space:nowrap" class="ft324">determining the taxable capital of such enter-<br/>prise, be deductible under the same condi-</p>
<p style="position:absolute;top:109px;left:321px;white-space:nowrap" class="ft324">tions as if they had been contracted to a <br/>resident of the first-mentioned State. </p>
<p style="position:absolute;top:159px;left:333px;white-space:nowrap" class="ft321">4. Enterprises of a Contracting State, the </p>
<p style="position:absolute;top:176px;left:321px;white-space:nowrap" class="ft324">capital of which is wholly or partly owned or <br/>controlled, directly or indirectly, by one or <br/>more residents of the other Contracting <br/>State, shall not be subjected in the first-<br/>mentioned State to any taxation or any requi-</p>
<p style="position:absolute;top:259px;left:320px;white-space:nowrap" class="ft324">rement connected therewith which is other or <br/>more burdensome than the taxation and <br/>connected requirements to which other simi-<br/>lar enterprises of the first-mentioned State <br/>are or may be subjected. </p>
<p style="position:absolute;top:360px;left:332px;white-space:nowrap" class="ft321">5. The provisions of this Article shall, </p>
<p style="position:absolute;top:376px;left:320px;white-space:nowrap" class="ft324">notwithstanding the provisions of Article 2, <br/>apply to taxes of every kind and description. </p>
<p style="position:absolute;top:459px;left:320px;white-space:nowrap" class="ft322"><b>Article 24 </b></p>
<p style="position:absolute;top:493px;left:320px;white-space:nowrap" class="ft323"><i>Mutual agreement procedure </i></p>
<p style="position:absolute;top:526px;left:333px;white-space:nowrap" class="ft321">1. Where a person considers that the </p>
<p style="position:absolute;top:543px;left:319px;white-space:nowrap" class="ft324">actions of one or both of the Contracting <br/>States result or will result for him in taxation <br/>not in accordance with the provisions of this <br/>Convention, he may, irrespective of the <br/>remedies provided by the domestic law of <br/>those States, present his case to the compe-<br/>tent authority of the Contracting State of </p>
<p style="position:absolute;top:660px;left:318px;white-space:nowrap" class="ft324">which he is a resident or, if his case comes <br/>under paragraph 1 of Article 23, to that of </p>
<p style="position:absolute;top:694px;left:319px;white-space:nowrap" class="ft324">the Contracting State of which he is a natio-<br/>nal. The case must be presented within three <br/>years from the first notification of the action <br/>resulting in taxation not in accordance with <br/>the provisions of the Convention. </p>
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<p style="position:absolute;top:76px;left:73px;white-space:nowrap" class="ft330">2. Om den beh�riga myndigheten finner </p>
<p style="position:absolute;top:93px;left:61px;white-space:nowrap" class="ft332">inv�ndningen grundad men inte sj�lv kan f� <br/>till st�nd en tillfredsst�llande l�sning, skall <br/>myndigheten s�ka l�sa fr�gan genom �msesi-<br/>dig �verenskommelse med den beh�riga <br/>myndigheten i den andra avtalsslutande staten <br/>i syfte att undvika beskattning som strider <br/>mot avtalet. Om �verenskommelse tr�ffes <br/>mellan de beh�riga myndigheterna skall skatt <br/>p�f�ras och �terbetalning eller avr�kning av <br/>skatt medges i enlighet med denna �verens-</p>
<p style="position:absolute;top:259px;left:60px;white-space:nowrap" class="ft330">kommelse. �verenskommelse som tr�ffats </p>
<p style="position:absolute;top:275px;left:61px;white-space:nowrap" class="ft332">skall genomf�ras utan hinder av tidsgr�nser <br/>i de avtalsslutande staternas interna lagstift-<br/>ning. </p>
<p style="position:absolute;top:361px;left:73px;white-space:nowrap" class="ft330">3. De beh�riga myndigheterna i de av-</p>
<p style="position:absolute;top:377px;left:61px;white-space:nowrap" class="ft332">talsslutande staterna skall genom �msesidig <br/>�verenskommelse s�ka avg�ra sv�righeter <br/>eller tvivelsm�l som uppkommer i fr�ga om <br/>tolkningen eller till�mpningen av avtalet. De </p>
<p style="position:absolute;top:443px;left:60px;white-space:nowrap" class="ft332">kan �ven �verl�gga i syfte att undanr�ja <br/>dubbelbeskattning i fall som inte omfattas av <br/>avtalet. </p>
<p style="position:absolute;top:511px;left:72px;white-space:nowrap" class="ft330">4. De beh�riga myndigheterna i de av-</p>
<p style="position:absolute;top:528px;left:61px;white-space:nowrap" class="ft332">talsslutande staterna kan tr�da i direkt f�r-<br/>bindelse med varandra i syfte att tr�ffe �ver-<br/>enskommelse i de fall som angivits i f�re-<br/>g�ende punkter. Om muntliga �verl�ggningar <br/>anses underl�tta en �verenskommelse, kan </p>
<p style="position:absolute;top:611px;left:61px;white-space:nowrap" class="ft332">s�dana �verl�ggningar �ga rum inom en <br/>kommission som best�r av representanter f�r <br/>de beh�riga myndigheterna i de avtalsslutan-<br/>de staterna. </p>
<p style="position:absolute;top:44px;left:501px;white-space:nowrap" class="ft331"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:77px;left:350px;white-space:nowrap" class="ft330">2. The competent authority shall endea-</p>
<p style="position:absolute;top:93px;left:338px;white-space:nowrap" class="ft330">vour, if the objection appears to it to be </p>
<p style="position:absolute;top:110px;left:336px;white-space:nowrap" class="ft330">justified and if it is not itself able to arrive at </p>
<p style="position:absolute;top:126px;left:338px;white-space:nowrap" class="ft332">a satisfactory solution, to resolve the case by <br/>mutual agreement with the competent autho-<br/>rity of the other Contracting State, with a <br/>view to the avoidance of taxation which is <br/>not in accordance with the Convention. In <br/>the event the competent authorities reach an <br/>agreement, taxes shall be imposed, and <br/>refund or credit of taxes shall be allowed by </p>
<p style="position:absolute;top:259px;left:339px;white-space:nowrap" class="ft332">the Contracting States in accordance with <br/>such agreement. Any agreement reached <br/>shall be implemented notwithstanding any <br/>time limits in the domestic law of the Con-<br/>tracting States. </p>
<p style="position:absolute;top:360px;left:350px;white-space:nowrap" class="ft330">3. The competent authorities of the Con-</p>
<p style="position:absolute;top:377px;left:339px;white-space:nowrap" class="ft332">tracting States shall endeavour to resolve by <br/>mutual agreement any difficulties or doubts <br/>arising as to the interpretation or application <br/>of the Convention. They may also consult <br/>together for the elimination of double taxa-<br/>tion in cases not provided for in the Con-</p>
<p style="position:absolute;top:476px;left:338px;white-space:nowrap" class="ft330">vention. </p>
<p style="position:absolute;top:511px;left:350px;white-space:nowrap" class="ft330">4. The competent authorities of the Con-</p>
<p style="position:absolute;top:528px;left:338px;white-space:nowrap" class="ft332">tracting States may communicate with each <br/>other directly for the purpose of reaching an <br/>agreement in the sense of the preceding <br/>paragraphs. When it seems advisable in <br/>order to reach agreement to have an oral <br/>exchange of opinions, such exchange may </p>
<p style="position:absolute;top:627px;left:339px;white-space:nowrap" class="ft332">take place through a commission consisting <br/>of representatives of the competent authoriti-<br/>es of the Contracting States. </p>
<p style="position:absolute;top:843px;left:575px;white-space:nowrap" class="ft330">2495 </p>
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<p style="position:absolute;top:39px;left:40px;white-space:nowrap" class="ft340"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:73px;left:38px;white-space:nowrap" class="ft341"><b>Artikel 25 </b></p>
<p style="position:absolute;top:106px;left:39px;white-space:nowrap" class="ft342"><i>Utbyte av upplysningar </i></p>
<p style="position:absolute;top:139px;left:51px;white-space:nowrap" class="ft343">1. De beh�riga myndigheterna i de av-</p>
<p style="position:absolute;top:156px;left:38px;white-space:nowrap" class="ft343">talsslutande staterna skall utbyta s�dana </p>
<p style="position:absolute;top:173px;left:38px;white-space:nowrap" class="ft343">upplysningar som �r n�dv�ndiga f�r att </p>
<p style="position:absolute;top:189px;left:38px;white-space:nowrap" class="ft345">till�mpa best�mmelserna i detta avtal eller i <br/>de avtalsslutande staternas interna lagstiftning </p>
<p style="position:absolute;top:222px;left:38px;white-space:nowrap" class="ft345">betr�ffande skatter som omfattas av avtalet, <br/>i den m�n beskattningen enligt denna lagstift-<br/>ning inte strider mot avtalet. Utbytet av <br/>upplysningar begr�nsas inte av artikel 1. <br/>Upplysningar som en avtalsslutande stat <br/>mottagit skall behandlas s�som hemliga p� <br/>samma s�tt som upplysningar som erh�llits <br/>enligt den interna lagstiftningen i denna stat <br/>och f�r yppas endast f�r personer eller myn-<br/>digheter (d�ri inbegripet domstolar och </p>
<p style="position:absolute;top:388px;left:38px;white-space:nowrap" class="ft345">administrativa myndigheter) som fastst�ller, <br/>uppb�r eller indriver eller handl�gger besv�r <br/>i fr�ga om skatter som omfattas av avtalet. <br/>Dessa personer eller myndigheter skall an-<br/>v�nda upplysningarna endast f�r s�dana <br/>�ndam�l. De f�r yppa upplysningarna vid <br/>offentliga r�tteg�ngar eller i domstolsav-</p>
<p style="position:absolute;top:504px;left:38px;white-space:nowrap" class="ft343">g�randen. </p>
<p style="position:absolute;top:540px;left:49px;white-space:nowrap" class="ft343">2. Best�mmelserna i punkt 1 anses inte </p>
<p style="position:absolute;top:557px;left:37px;white-space:nowrap" class="ft345">medf�ra skyldighet f�r en avtalsslutande stat <br/>att </p>
<p style="position:absolute;top:590px;left:49px;white-space:nowrap" class="ft343">a) vidta f�rvaltnings�tg�rder som avviker </p>
<p style="position:absolute;top:607px;left:38px;white-space:nowrap" class="ft343">fr�n lagstiftning och administrativ praxis i </p>
<p style="position:absolute;top:623px;left:37px;white-space:nowrap" class="ft345">denna avtalsslutande stat eller i den andra <br/>avtalsslutande staten, </p>
<p style="position:absolute;top:657px;left:49px;white-space:nowrap" class="ft343">b) l�mna upplysningar som inte �r till-</p>
<p style="position:absolute;top:674px;left:38px;white-space:nowrap" class="ft345">g�ngliga enligt lagstiftning eller sedvanlig <br/>administrativ praxis i denna avtalsslutande <br/>stat eller i den andra avtalsslutande staten, </p>
<p style="position:absolute;top:724px;left:49px;white-space:nowrap" class="ft343">c) l�mna upplysningar som skulle r�ja </p>
<p style="position:absolute;top:741px;left:37px;white-space:nowrap" class="ft345">aff�rshemlighet, industri-, handels- eller <br/>yrkeshemlighet eller i n�ringsverksamhet <br/>nyttjat f�rfaringss�tt eller upplysningar, <br/>vilkas �verl�mnande skulle strida mot all-<br/>m�nna h�nsyn (ordre public). </p>
<p style="position:absolute;top:840px;left:39px;white-space:nowrap" class="ft343">2496 </p>
<p style="position:absolute;top:73px;left:314px;white-space:nowrap" class="ft341"><b>Article 25 </b></p>
<p style="position:absolute;top:106px;left:314px;white-space:nowrap" class="ft342"><i>Exchange of Information </i></p>
<p style="position:absolute;top:139px;left:328px;white-space:nowrap" class="ft343">1. The competent authorities of the Con-</p>
<p style="position:absolute;top:156px;left:315px;white-space:nowrap" class="ft345">tracting States shall exchange such informa-<br/>tion as is necessary for carrying out the <br/>provisions of this Convention or of the <br/>domestic laws of the Contracting States <br/>concerning taxes covered by the Convention, <br/>insofar as the taxation thereunder is not <br/>contrary to the Convention. The exchange of <br/>information is not restricted by Article 1. <br/>Any information received by a Contracting <br/>State shall be treated as secret in the same <br/>manner as information obtained under the </p>
<p style="position:absolute;top:338px;left:314px;white-space:nowrap" class="ft345">domestic laws of that State and shall be <br/>disclosed only to persons or authorities <br/>(including courts and administrative bodies) <br/>involved in the assessment or collection of, <br/>the enforcement in respect of, or the deter-<br/>mination of appeals in relation to, the taxes <br/>covered by the Convention. Such persons or <br/>authorities shall use the information only for <br/>such purposes. They may disclose the in-</p>
<p style="position:absolute;top:487px;left:315px;white-space:nowrap" class="ft343">formation in public court proceedings or in </p>
<p style="position:absolute;top:504px;left:313px;white-space:nowrap" class="ft343">judicial decisions. </p>
<p style="position:absolute;top:540px;left:326px;white-space:nowrap" class="ft343">2. Nothing in paragraph 1 shall be constru-</p>
<p style="position:absolute;top:557px;left:314px;white-space:nowrap" class="ft345">ed so as to impose on a Contracting State the <br/>obligation: </p>
<p style="position:absolute;top:591px;left:326px;white-space:nowrap" class="ft343">(a) to carry out administrative measures at </p>
<p style="position:absolute;top:607px;left:314px;white-space:nowrap" class="ft345">variance with the laws or the administrative <br/>practice of that or of the other Contracting <br/>State; </p>
<p style="position:absolute;top:658px;left:326px;white-space:nowrap" class="ft343">(b) to supply information which is not </p>
<p style="position:absolute;top:674px;left:314px;white-space:nowrap" class="ft345">obtainable under the laws or in the normal <br/>course of the administration of that or of the <br/>other Contracting State; </p>
<p style="position:absolute;top:725px;left:326px;white-space:nowrap" class="ft343">(c) to supply information which would </p>
<p style="position:absolute;top:741px;left:314px;white-space:nowrap" class="ft345">disclose any trade, business, industrial, <br/>commercial or professional secret or trade <br/>process, or information, the disclosure of <br/>which would be contrary to public policy <br/>(ordre public). </p>
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<img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:42px;left:493px;white-space:nowrap" class="ft350"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:75px;left:342px;white-space:nowrap" class="ft351">3. If information is requested by a Con-</p>
<p style="position:absolute;top:91px;left:330px;white-space:nowrap" class="ft355">tracting State in accordance with this Article, <br/>the other Contracting State shall endeavour <br/>to obtain the information to which the re-<br/>quest relates in the same way as if its own <br/>taxation was involved notwithstanding the <br/>fact that the other State does not, at that <br/>time, need such information. If specifically <br/>requested by the competent authority of a <br/>Contracting State, the competent authority of <br/>the other Contracting State shall endeavour <br/>to provide information under this Article in </p>
<p style="position:absolute;top:273px;left:331px;white-space:nowrap" class="ft355">the form requested, such as depositions of <br/>witnesses and copies of unedited original </p>
<p style="position:absolute;top:306px;left:332px;white-space:nowrap" class="ft355">documents (including books, papers, state-<br/>ments, records, accounts or writings), to the <br/>same extent such depositions and documents <br/>can be obtained under the laws and admini-<br/>strative practices of that other State with <br/>respect to its own taxes. </p>
<p style="position:absolute;top:442px;left:331px;white-space:nowrap" class="ft352"><b>Article 26 </b></p>
<p style="position:absolute;top:475px;left:330px;white-space:nowrap" class="ft353"><i>Diplomatic Agents and Consular Officers </i></p>
<p style="position:absolute;top:525px;left:345px;white-space:nowrap" class="ft351">1. Nothing in this Convention shall affect </p>
<p style="position:absolute;top:541px;left:331px;white-space:nowrap" class="ft355">the fiscal privileges of diplomatic agents or <br/>consular officers under the general rules of <br/>international law or under the provisions of <br/>special agreements. </p>
<p style="position:absolute;top:642px;left:343px;white-space:nowrap" class="ft351">2. Notwithstanding Article 4, an individual </p>
<p style="position:absolute;top:659px;left:331px;white-space:nowrap" class="ft355">who is a member of a diplomatic mission, <br/>consular post or permanent mission of a <br/>Contracting State which is situated in the <br/>other Contracting State or in a third State <br/>shall be deemed for the purpose of the Con-<br/>vention to be a resident of the sending State <br/>if he is liable in the sending State to the <br/>same obligations in relation to tax on his <br/>total income as are residents of that sending <br/>State. </p>
<p style="position:absolute;top:841px;left:565px;white-space:nowrap" class="ft351">2497 </p>
<p style="position:absolute;top:74px;left:65px;white-space:nowrap" class="ft351">3. Om en avtalsslutande stat beg�r upp-</p>
<p style="position:absolute;top:91px;left:54px;white-space:nowrap" class="ft355">lysningar enligt denna artikel, skall den <br/>andra avtalsslutande staten str�va efter att <br/>inh�mta de upplysningar som framst�llningen <br/>avser p� samma s�tt som om det g�llde skatt <br/>till den egna staten utan hinder av att den vid </p>
<p style="position:absolute;top:174px;left:53px;white-space:nowrap" class="ft355">denna tidpunkt inte beh�ver informationen. <br/>Om beh�rig myndighet i en avtalsslutande <br/>stat s�rskilt beg�r det, skall den beh�riga <br/>myndigheten i den andra avtalsslutande staten </p>
<p style="position:absolute;top:240px;left:54px;white-space:nowrap" class="ft355">str�va efter att tillhandah�lla upplysningar <br/>enligt denna artikel i den form som beg�rts, <br/>s�som skriftliga vittnesintyg och bestyrkta <br/>kopior av kompletta originalhandlingar (d�ri <br/>inbegripet bokf�ringar, dokument, rapporter, <br/>protokoll, r�kenskaper eller skriftliga hand-<br/>lingar) i samma omfattning som s�dana intyg <br/>och handlingar kan erh�llas enligt lagstiftning <br/>och administrativ praxis i denna andra stat <br/>betr�ffande dess egna skatter. </p>
<p style="position:absolute;top:442px;left:54px;white-space:nowrap" class="ft352"><b>Artikel 26 </b></p>
<p style="position:absolute;top:475px;left:53px;white-space:nowrap" class="ft353"><i>Diplomatiska f�retr�dare och konsul�ra </i></p>
<p style="position:absolute;top:491px;left:54px;white-space:nowrap" class="ft353"><i>tj�nstem�n </i></p>
<p style="position:absolute;top:525px;left:67px;white-space:nowrap" class="ft351">1. Best�mmelserna i detta avtal ber�r inte </p>
<p style="position:absolute;top:541px;left:54px;white-space:nowrap" class="ft351">de privilegier vid beskattningen som enligt </p>
<p style="position:absolute;top:558px;left:55px;white-space:nowrap" class="ft355">folkr�ttens allm�nna regler eller best�mmel-<br/>ser i s�rskilda �verenskommelser tillkommer </p>
<p style="position:absolute;top:592px;left:54px;white-space:nowrap" class="ft355">diplomatiska f�retr�dare eller konsul�ra <br/>tj�nstem�n. </p>
<p style="position:absolute;top:642px;left:66px;white-space:nowrap" class="ft351">2. Utan hinder av artikel 4, skall en fysisk </p>
<p style="position:absolute;top:659px;left:53px;white-space:nowrap" class="ft355">person, som tillh�r en avtalsslutande stats <br/>beskickning, konsulat eller st�ndiga represen-</p>
<p style="position:absolute;top:692px;left:54px;white-space:nowrap" class="ft355">tation, vilken �r bel�gen i den andra avtals-<br/>slutande staten eller i tredje stat, vid till-<br/>l�mpningen av avtalet anses ha hemvist i den <br/>s�ndande staten om han i den s�ndande </p>
<p style="position:absolute;top:758px;left:53px;white-space:nowrap" class="ft355">staten �r underkastad samma skyldigheter i <br/>fr�ga om skatt p� hela sin inkomst som </p>
<p style="position:absolute;top:791px;left:53px;white-space:nowrap" class="ft351">person med hemvist i denna stat. </p>
<p style="position:absolute;top:863px;left:55px;white-space:nowrap" class="ft354">79-SFS 1995 </p>
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<div id="page36-div" style="position:relative;width:646px;height:905px;">
<img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:46px;left:49px;white-space:nowrap" class="ft360"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:79px;left:61px;white-space:nowrap" class="ft361">3. Avtalet till�mpas inte p internationell </p>
<p style="position:absolute;top:96px;left:51px;white-space:nowrap" class="ft367">organisation, dess organ eller tj�nstem�n och <br/>inte heller p� person som �r medlem av <br/>tredje stats eller grupp av staters diplomatis-<br/>ka beskickning, konsulat eller st�ndiga repre-<br/>sentation och som vistas i en avtalsslutande <br/>stat utan att i n�gondera avtalsslutande staten <br/>vara underkastad samma skyldigheter i fr�ga <br/>om skatt p hela sin inkomst som person <br/>med hemvist d�r. </p>
<p style="position:absolute;top:280px;left:51px;white-space:nowrap" class="ft363"><b>Artikel 27 </b></p>
<p style="position:absolute;top:312px;left:50px;white-space:nowrap" class="ft364"><i>Ikrafttr�dande </i></p>
<p style="position:absolute;top:346px;left:64px;white-space:nowrap" class="ft361">1. Regeringarna i de avtalsslutande staterna </p>
<p style="position:absolute;top:362px;left:51px;white-space:nowrap" class="ft367">skall underr�tta varandra n�r de konstitutio-<br/>nella �tg�rder som kr�vs f�r att detta avtal <br/>skall tr�da i kraft har vidtagits. </p>
<p style="position:absolute;top:430px;left:63px;white-space:nowrap" class="ft361">2. Avtalet tr�der i kraft trettio dagar efter </p>
<p style="position:absolute;top:447px;left:51px;white-space:nowrap" class="ft367">den dag d� den sista av dessa underr�ttelser <br/>enligt punkt 1 tas emot och avtalets best�m-<br/>melser till�mpas i b�da avtalsslutande stater-</p>
<p style="position:absolute;top:497px;left:50px;white-space:nowrap" class="ft361">na: </p>
<p style="position:absolute;top:513px;left:62px;white-space:nowrap" class="ft361">a) betr�ffande k�llskatter, p� inkomst som </p>
<p style="position:absolute;top:530px;left:51px;white-space:nowrap" class="ft367">f�rv�rvas den 1 januari det kalender�r som <br/>f�ljer n�rmast efter det �r d� avtalet tr�der i <br/>kraft eller senare; </p>
<p style="position:absolute;top:580px;left:63px;white-space:nowrap" class="ft361">b) betr�ffande �vriga skatter p� inkomst, </p>
<p style="position:absolute;top:597px;left:51px;white-space:nowrap" class="ft367">och f�r Argentinas del p� tillg�ngar, p� <br/>skatter som p�f�rs f�r beskattnings�r som <br/>b�rjar den 1 januari det kalender�r som </p>
<p style="position:absolute;top:647px;left:52px;white-space:nowrap" class="ft367">f�ljer n�rmast efter det �r under vilket avtalet <br/>tr�der i kraft eller senare. </p>
<p style="position:absolute;top:698px;left:63px;white-space:nowrap" class="ft361">3. Vid ikrafttr�dandet av detta avtal skall </p>
<p style="position:absolute;top:715px;left:51px;white-space:nowrap" class="ft367">avtalet mellan Republiken Argentinas rege-<br/>ring och Konungariket Sveriges regering f�r <br/>undvikande av dubbelbeskattning betr�ffande <br/>skatter � inkomst och f�rm�genhet under-<br/>tecknat den 3 september 1962 och �verens-<br/>kommelse om �msesidigt fritagande fr�n <br/>inkomstskatt av inkomster, h�rr�rande fr�n </p>
<p style="position:absolute;top:848px;left:53px;white-space:nowrap" class="ft361">2498 </p>
<p style="position:absolute;top:79px;left:338px;white-space:nowrap" class="ft361">3. The Convention shall not apply to </p>
<p style="position:absolute;top:96px;left:327px;white-space:nowrap" class="ft361">international organizations, to organs or </p>
<p style="position:absolute;top:112px;left:328px;white-space:nowrap" class="ft367">officials thereof and to persons who are <br/>members of a diplomatic mission, consular <br/>post or permanent mission of a third State or <br/>a group of States, being present in a Con-<br/>tracting State and who are not liable in either <br/>Contracting State to the same obligations in <br/>relation to tax on their total income as are <br/>residents thereof. </p>
<p style="position:absolute;top:280px;left:328px;white-space:nowrap" class="ft363"><b>Article 27 </b></p>
<p style="position:absolute;top:312px;left:328px;white-space:nowrap" class="ft364"><i>Entry into Force </i></p>
<p style="position:absolute;top:346px;left:341px;white-space:nowrap" class="ft361">1. The Governments of the Contracting </p>
<p style="position:absolute;top:363px;left:328px;white-space:nowrap" class="ft367">States shall notify each other that the consti-<br/>tutional requirements for the entry into force <br/>of this Convention have been complied with. </p>
<p style="position:absolute;top:430px;left:339px;white-space:nowrap" class="ft361">2. The Convention shall enter into force </p>
<p style="position:absolute;top:447px;left:328px;white-space:nowrap" class="ft367">thirty days after the date of the later of the <br/>notifications referred to in paragraph 1 and <br/>its provisions shall have effect in both Con-<br/>tracting States: </p>
<p style="position:absolute;top:513px;left:340px;white-space:nowrap" class="ft361">(a) in respect of taxes withheld at source, </p>
<p style="position:absolute;top:530px;left:328px;white-space:nowrap" class="ft367">on income derived on or after 1 January in <br/>the calendar year next following the year in <br/>which the Convention enters into force; </p>
<p style="position:absolute;top:580px;left:340px;white-space:nowrap" class="ft361">(b) in respect of other taxes on income and </p>
<p style="position:absolute;top:597px;left:329px;white-space:nowrap" class="ft367">in the case of the Argentina on assets for <br/>taxes chargeable for any tax year beginning <br/>on or after 1 January in the calendar year <br/>next following the year in which the Con-<br/>vention enters into force. </p>
<p style="position:absolute;top:699px;left:340px;white-space:nowrap" class="ft361">3. The Agreement between the Govern-</p>
<p style="position:absolute;top:715px;left:329px;white-space:nowrap" class="ft367">ment of the Republic of Argentina and the <br/>Government of the Kingdom of Sweden for <br/>the avoidance of double taxation on income <br/>and on capital signed on 3 September 1962 <br/>and the Agreement for the Avoidance of <br/>double taxation on income derived from <br/>shipping and air transport, concluded by </p>
<p style="position:absolute;top:77px;left:215px;white-space:nowrap" class="ft365">�</p>
<p style="position:absolute;top:208px;left:115px;white-space:nowrap" class="ft366">�</p>
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<img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:77px;left:57px;white-space:nowrap" class="ft370">sj�- och luftfartstrafik ing�nget genom ut-</p>
<p style="position:absolute;top:94px;left:57px;white-space:nowrap" class="ft370">v�xling av noter daterade den 20 november </p>
<p style="position:absolute;top:110px;left:59px;white-space:nowrap" class="ft374">1948 upph�ra att g�lla. Best�mmelserna i <br/>1962 �rs avtal och 1948 �rs �verenskommel-</p>
<p style="position:absolute;top:144px;left:57px;white-space:nowrap" class="ft374">se skall emellertid forts�tta att g�lla till dess <br/>best�mmelserna i detta avtal i �verensst�m-<br/>melse med best�mmelserna i punkt 2 i denna </p>
<p style="position:absolute;top:193px;left:57px;white-space:nowrap" class="ft370">artikel skall till�mpas. </p>
<p style="position:absolute;top:243px;left:57px;white-space:nowrap" class="ft371"><b>Artikel 28 </b></p>
<p style="position:absolute;top:277px;left:59px;white-space:nowrap" class="ft372"><i>Upph�rande </i></p>
<p style="position:absolute;top:310px;left:69px;white-space:nowrap" class="ft370">Detta avtal f�rblir i kraft till dess att det </p>
<p style="position:absolute;top:327px;left:57px;white-space:nowrap" class="ft374">s�gs upp av en avtalsslutande stat. Vardera <br/>avtalsslutande staten kan p� diplomatisk v�g, <br/>skriftligen upps�ga avtalet genom under-<br/>r�ttelse h�rom minst sex m�nader f�re ut-<br/>g�ngen av varje kalender�r som f�ljer efter <br/>en tidrymd av sex �r fr�n den dag d� avtalet <br/>tr�der i kraft. I h�ndelse av s�dan upps�g-</p>
<p style="position:absolute;top:443px;left:56px;white-space:nowrap" class="ft374">ning upph�r avtalet att g�lla i b�da avtalsslu-<br/>tande staterna </p>
<p style="position:absolute;top:494px;left:68px;white-space:nowrap" class="ft370">a) betr�ffande k�llskatter, p� inkomst som </p>
<p style="position:absolute;top:510px;left:57px;white-space:nowrap" class="ft374">f�rv�rvas den 1 januari det kalender�r som <br/>f�ljer n�rmast efter det �r under vilket under-<br/>r�ttelsen l�mnas eller senare; </p>
<p style="position:absolute;top:561px;left:68px;white-space:nowrap" class="ft370">b) betr�ffande �vriga skatter p� inkomst, </p>
<p style="position:absolute;top:578px;left:56px;white-space:nowrap" class="ft374">och f�r Argentinas del p� tillg�ngar, p� <br/>skatter som p�f�rs f�r beskattnings�r som <br/>b�rjar den 1 januari kalender�ret som f�ljer <br/>n�rmast efter det �r under vilket underr�ttel-<br/>sen l�mnas eller senare. </p>
<p style="position:absolute;top:43px;left:493px;white-space:nowrap" class="ft373"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:77px;left:333px;white-space:nowrap" class="ft370">exchange of notes dated 20 November 1948, </p>
<p style="position:absolute;top:94px;left:335px;white-space:nowrap" class="ft374">shall terminate upon the entry in force of this <br/>Convention. However, the provisions of the </p>
<p style="position:absolute;top:127px;left:336px;white-space:nowrap" class="ft370">1962 and 1948 Agreements shall continue in </p>
<p style="position:absolute;top:143px;left:334px;white-space:nowrap" class="ft374">effect until the provisions of this Convention, <br/>in accordance with the provisions of para-<br/>graph 2 of this Article, shall have effect. </p>
<p style="position:absolute;top:244px;left:335px;white-space:nowrap" class="ft371"><b>Article 28 </b></p>
<p style="position:absolute;top:277px;left:336px;white-space:nowrap" class="ft372"><i>Termination </i></p>
<p style="position:absolute;top:310px;left:346px;white-space:nowrap" class="ft370">This Convention shall remain in force until </p>
<p style="position:absolute;top:327px;left:335px;white-space:nowrap" class="ft374">terminated by a Contracting State. Either <br/>Contracting State may terminate the Con-</p>
<p style="position:absolute;top:360px;left:334px;white-space:nowrap" class="ft374">vention, through diplomatic channels, by <br/>giving written notice of termination at least <br/>six months before the end of any calendar <br/>year following after a period of six years <br/>from the date on which the Convention <br/>enters into force. In such event, the Con-<br/>vention shall cease to have effect in both <br/>Contracting States: </p>
<p style="position:absolute;top:494px;left:346px;white-space:nowrap" class="ft370">(a) in respect of taxes withheld at source, </p>
<p style="position:absolute;top:510px;left:334px;white-space:nowrap" class="ft374">on income derived on or after 1 January in <br/>the calendar year next following the year in <br/>which the notice is given; </p>
<p style="position:absolute;top:561px;left:346px;white-space:nowrap" class="ft370">(b) in respect of other taxes on income and </p>
<p style="position:absolute;top:578px;left:334px;white-space:nowrap" class="ft374">in the case of the Argentina on assets for <br/>taxes chargeable for any tax year beginning <br/>on or after 1 January in the calendar year <br/>next following the year in which the notice is <br/>given. </p>
<p style="position:absolute;top:844px;left:568px;white-space:nowrap" class="ft370">2499 </p>
</div>
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<img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:46px;left:51px;white-space:nowrap" class="ft380"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:80px;left:61px;white-space:nowrap" class="ft381">Till bekr�ftelse h�rav har undertecknade, </p>
<p style="position:absolute;top:96px;left:49px;white-space:nowrap" class="ft384">d�rtill vederb�rligen bemyndigade, under-<br/>tecknat detta avtal. </p>
<p style="position:absolute;top:146px;left:61px;white-space:nowrap" class="ft381">Som skedde i Stockholm den 31 maj 1995, </p>
<p style="position:absolute;top:163px;left:50px;white-space:nowrap" class="ft384">i tv� exemplar p� spanska, svenska och <br/>engelska spr�ken, varvid alla tre texterna <br/>�ger lika vitsord. F�r den h�ndelse att tvist <br/>uppkommer vid tolkningen skall dock den <br/>engelska texten �ga f�retr�de. </p>
<p style="position:absolute;top:263px;left:49px;white-space:nowrap" class="ft384">F�r Konungariket <br/>Sveriges regering </p>
<p style="position:absolute;top:313px;left:50px;white-space:nowrap" class="ft382"><i>G�ran Persson </i></p>
<p style="position:absolute;top:347px;left:49px;white-space:nowrap" class="ft384">F�r Republiken <br/>Argentinas regering </p>
<p style="position:absolute;top:396px;left:48px;white-space:nowrap" class="ft382"><i>Atilio Molteni </i></p>
<p style="position:absolute;top:515px;left:49px;white-space:nowrap" class="ft383"><b>PROTOKOLL </b></p>
<p style="position:absolute;top:549px;left:61px;white-space:nowrap" class="ft381">Vid undertecknandet av avtalet denna dag </p>
<p style="position:absolute;top:565px;left:49px;white-space:nowrap" class="ft381">mellan Konungariket Sverige och Republiken </p>
<p style="position:absolute;top:582px;left:49px;white-space:nowrap" class="ft384">Argentina f�r att undvika dubbelbeskattning <br/>och f�rhindra skatteflykt betr�ffande skatter <br/>p� inkomst (nedan ben�mnt "avtalet"), har <br/>undertecknade kommit �verens om att f�ljan-<br/>de best�mmelser skall utg�ra en integrerande </p>
<p style="position:absolute;top:666px;left:48px;white-space:nowrap" class="ft381">del av avtalet. </p>
<p style="position:absolute;top:734px;left:49px;white-space:nowrap" class="ft381">1. Till samtliga best�mmelser i avtalet och </p>
<p style="position:absolute;top:751px;left:48px;white-space:nowrap" class="ft381">protokollet </p>
<p style="position:absolute;top:784px;left:59px;white-space:nowrap" class="ft381">a) Uttrycket "inkomst" inbegriper, n�r inte </p>
<p style="position:absolute;top:801px;left:48px;white-space:nowrap" class="ft385">sammanhanget f�ranleder annat, ocks� reali-<br/>sationsvinster. </p>
<p style="position:absolute;top:847px;left:49px;white-space:nowrap" class="ft381">2500 </p>
<p style="position:absolute;top:80px;left:338px;white-space:nowrap" class="ft381">In witness whereof the undersigned being </p>
<p style="position:absolute;top:96px;left:327px;white-space:nowrap" class="ft384">duly authorised thereto have signed this <br/>Convention. </p>
<p style="position:absolute;top:146px;left:338px;white-space:nowrap" class="ft381">Done in duplicate at Stockholm this 31st </p>
<p style="position:absolute;top:163px;left:327px;white-space:nowrap" class="ft384">day of May 1995, in the Spanish, Swedish <br/>and English languages, all three texts being <br/>equally authentic. In the case of divergence <br/>of interpretation the English text shall pre-<br/>vail. </p>
<p style="position:absolute;top:263px;left:327px;white-space:nowrap" class="ft385">For the Government of <br/>the Kingdom of Sweden </p>
<p style="position:absolute;top:313px;left:327px;white-space:nowrap" class="ft382"><i>G�run Fersson </i></p>
<p style="position:absolute;top:347px;left:326px;white-space:nowrap" class="ft384">For the Government of <br/>the Argentine Republic </p>
<p style="position:absolute;top:397px;left:325px;white-space:nowrap" class="ft382"><i>Atilio MoUeni </i></p>
<p style="position:absolute;top:515px;left:326px;white-space:nowrap" class="ft383"><b>PROTOCOL </b></p>
<p style="position:absolute;top:549px;left:338px;white-space:nowrap" class="ft381">At the signing today of the Convention </p>
<p style="position:absolute;top:565px;left:325px;white-space:nowrap" class="ft384">between the Kingdom of Sweden and the <br/>Argentine Republic for the avoidance of <br/>double taxation and the prevention of fiscal <br/>evasion with respect to taxes on income </p>
<p style="position:absolute;top:632px;left:326px;white-space:nowrap" class="ft384">(hereinafter referred to as "the Convention"), <br/>the undersigned have agreed upon the fol-<br/>lowing provisions which shall form an in-<br/>tegral part of the Convention: </p>
<p style="position:absolute;top:734px;left:327px;white-space:nowrap" class="ft381">1. With reference to the entire Convention </p>
<p style="position:absolute;top:751px;left:325px;white-space:nowrap" class="ft381">and Protocol </p>
<p style="position:absolute;top:784px;left:337px;white-space:nowrap" class="ft381">(a) It is understood, unless the context </p>
<p style="position:absolute;top:801px;left:325px;white-space:nowrap" class="ft385">otherwise requires, that the term "income" <br/>also includes capital gains. </p>
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<p style="position:absolute;top:43px;left:500px;white-space:nowrap" class="ft390"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:76px;left:351px;white-space:nowrap" class="ft391">(b) If in the future a Contracting State will </p>
<p style="position:absolute;top:93px;left:339px;white-space:nowrap" class="ft392">introduce Offshore-legislation, the competent <br/>authorities shall by mutual agreement decide <br/>how the Convention shall apply to enterpri-<br/>ses enjoying privileges under that legislation. </p>
<p style="position:absolute;top:226px;left:339px;white-space:nowrap" class="ft391">2. With reference to Article 2 </p>
<p style="position:absolute;top:260px;left:350px;white-space:nowrap" class="ft391">Nothing in the Convention shall affect </p>
<p style="position:absolute;top:276px;left:339px;white-space:nowrap" class="ft392">either Contracting State to levy a tax on <br/>capital or asset according to its domestic <br/>legislation. However, capital or assets repre-<br/>sented by ships or aircraft operated by an <br/>enterprise of a Contracting State in interna-</p>
<p style="position:absolute;top:359px;left:339px;white-space:nowrap" class="ft392">tional traffic and by movable property per-<br/>taining to the operation of such ships and <br/>aircraft, shall be taxable only in that State. </p>
<p style="position:absolute;top:460px;left:340px;white-space:nowrap" class="ft391">3. With reference to Article 3 paragraph 1 </p>
<p style="position:absolute;top:479px;left:340px;white-space:nowrap" class="ft391">(a) </p>
<p style="position:absolute;top:511px;left:351px;white-space:nowrap" class="ft391">For the purposes of the Convention it is </p>
<p style="position:absolute;top:527px;left:339px;white-space:nowrap" class="ft392">understood that the term "a Contracting <br/>State" and "the other Contracting State" <br/>encompasses any area over which the State <br/>in question exercises fiscal jurisdiction. </p>
<p style="position:absolute;top:628px;left:339px;white-space:nowrap" class="ft391">4. With reference to Article 7 paragraph 1 </p>
<p style="position:absolute;top:662px;left:351px;white-space:nowrap" class="ft391">It is understood that sub-paragraphs (b) </p>
<p style="position:absolute;top:679px;left:339px;white-space:nowrap" class="ft392">and (c) shall not apply if the enterprise <br/>shows that such sales or activities could not <br/>reasonably have been undertaken by that <br/>permanent establishment. </p>
<p style="position:absolute;top:843px;left:574px;white-space:nowrap" class="ft391">2501 </p>
<p style="position:absolute;top:76px;left:73px;white-space:nowrap" class="ft391">b) Om en avtalsslutande stat i framtiden </p>
<p style="position:absolute;top:93px;left:61px;white-space:nowrap" class="ft391">kommer att inf�ra "offehone"-lagstiftning, </p>
<p style="position:absolute;top:109px;left:62px;white-space:nowrap" class="ft392">skall de beh�riga myndigheterna genom <br/>�msesidig �verenskommelse bestamma hur <br/>avtalet skall till�mpas i f�rh�llande till f�re-<br/>tag som �tnjuter f�rm�ner enligt den lagstift-</p>
<p style="position:absolute;top:175px;left:61px;white-space:nowrap" class="ft391">ningen. </p>
<p style="position:absolute;top:226px;left:61px;white-space:nowrap" class="ft391">2. Till artikel 2 </p>
<p style="position:absolute;top:260px;left:73px;white-space:nowrap" class="ft391">Best�mmelserna i detta avtal ber�r inte </p>
<p style="position:absolute;top:277px;left:61px;white-space:nowrap" class="ft391">vardera avtalsslutande statens r�tt att beskatta </p>
<p style="position:absolute;top:293px;left:62px;white-space:nowrap" class="ft392">f�rm�genhet eller tillg�ngar i enlighet med <br/>sin interna lagstiftning. F�rm�genhet eller <br/>tillg�ngar i form av skepp eller luftfartyg <br/>anv�nda i internationell trafik av ett f�retag <br/>i en avtalsslutande stat samt l�s egendom </p>
<p style="position:absolute;top:376px;left:62px;white-space:nowrap" class="ft392">som h�nf�r sig till anv�ndning av s�dana <br/>skepp och luftfartyg, skall dock endast be-<br/>skattas i denna stat. </p>
<p style="position:absolute;top:460px;left:62px;white-space:nowrap" class="ft391">3. Till artikel 3 punkt 1 a </p>
<p style="position:absolute;top:511px;left:74px;white-space:nowrap" class="ft391">Vid till�mpningen av detta avtal skall ut-</p>
<p style="position:absolute;top:528px;left:62px;white-space:nowrap" class="ft392">trycket "en avtalsslutande stat" och "den <br/>andra avtalsslutande staten" omfatta varje <br/>omr�de �ver vilket staten i fr�ga ut�var <br/>skatter�ttslig jurisdiktion. </p>
<p style="position:absolute;top:629px;left:61px;white-space:nowrap" class="ft391">4. Till artikel 7 punkt 1 </p>
<p style="position:absolute;top:662px;left:73px;white-space:nowrap" class="ft391">Punkterna b och c skall inte till�mpas om </p>
<p style="position:absolute;top:679px;left:62px;white-space:nowrap" class="ft392">f�retaget visar att s�dan f�rs�ljning eller <br/>aff�rsverksamhet inte rimligen kan ha be-<br/>drivits genom det festa driftst�llet. </p>
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<p style="position:absolute;top:51px;left:44px;white-space:nowrap" class="ft400"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:74px;left:45px;white-space:nowrap" class="ft401">5. Till artikel 7 punkt 3 </p>
<p style="position:absolute;top:107px;left:57px;white-space:nowrap" class="ft401">Denna best�mmelse skall inte medf�ra </p>
<p style="position:absolute;top:124px;left:45px;white-space:nowrap" class="ft402">skyldighet f�r en avtalsslutande stat att med-<br/>ge fullt avdrag f�r utgifter n�r avdragsr�tten <br/>f�r dessa p� n�got s�tt �r begr�nsad vid <br/>fastst�llandet av inkomster enligt intern <br/>lagstiftning eller att medge avdrag f�r ut-<br/>gifter, som p� grund av sin beskaffenhet, <br/>inte �r generellt avdragsgilla enligt denna </p>
<p style="position:absolute;top:240px;left:45px;white-space:nowrap" class="ft401">stats interna lagstiftning. </p>
<p style="position:absolute;top:291px;left:45px;white-space:nowrap" class="ft401">6. Till artikel 7 punkt 5 </p>
<p style="position:absolute;top:324px;left:57px;white-space:nowrap" class="ft401">Utan hinder av best�mmelsen i artikel 5 </p>
<p style="position:absolute;top:341px;left:45px;white-space:nowrap" class="ft402">punkt 6 d i detta avtal skall export av varor <br/>ink�pta av ett f�retag f�rbli underkastad <br/>g�llande intern lagstiftning ang�ende export. </p>
<p style="position:absolute;top:459px;left:45px;white-space:nowrap" class="ft401">7. Till artiklarna 8 och 13 </p>
<p style="position:absolute;top:492px;left:56px;white-space:nowrap" class="ft401">Best�mmelserna i artikel 8 punkt 1 och </p>
<p style="position:absolute;top:509px;left:44px;white-space:nowrap" class="ft402">artikel 13 punkt 1 till�mpas betr�ffande <br/>inkomst respektive realisationsvinst som <br/>f�rv�rvas av luftfartskonsortiet Scandinavian <br/>Airlines System (SAS) endast i fr�ga om den <br/>del av inkomsten eller realisationsvinsten </p>
<p style="position:absolute;top:593px;left:45px;white-space:nowrap" class="ft402">som motsvarar den andel i konsortiet som <br/>innehas av AB Aerotransport (ABA), den <br/>svenske del�garen i Scandinavian Airlines </p>
<p style="position:absolute;top:643px;left:46px;white-space:nowrap" class="ft401">System (SAS). </p>
<p style="position:absolute;top:694px;left:46px;white-space:nowrap" class="ft401">8. Till artikel 10 punkt 2 </p>
<p style="position:absolute;top:727px;left:57px;white-space:nowrap" class="ft401">De beh�riga myndigheterna i de avtalsslu-</p>
<p style="position:absolute;top:744px;left:45px;white-space:nowrap" class="ft403">tande staterna skall, f�re den 30 juni under <br/>det tredje �r som detta avtal till�mpas, r�d-<br/>g�ra f�r att best�mma om de skattesatser, <br/>som f�reskrivs i artikel 10 punkt 2 skall <br/>neds�ttas eller om utdelning mellan bolag <br/>skall vara undantagen fr�n beskattning i den </p>
<p style="position:absolute;top:848px;left:49px;white-space:nowrap" class="ft401">2502 </p>
<p style="position:absolute;top:74px;left:323px;white-space:nowrap" class="ft401">5. With reference to Article 7 paragraph 3 </p>
<p style="position:absolute;top:108px;left:335px;white-space:nowrap" class="ft401">It is understood that nothing contained </p>
<p style="position:absolute;top:125px;left:323px;white-space:nowrap" class="ft402">therein shall require a Contracting State to <br/>allow the total deduction for certain expenses <br/>when they are limited in some way in the <br/>determination of profits under its domestic <br/>tax laws or to allow the deduction of any <br/>expenditure which, by reason of its nature, is <br/>not generally allowed as a deduction under <br/>the taxation laws of that State. </p>
<p style="position:absolute;top:291px;left:323px;white-space:nowrap" class="ft401">6. With reference to Article 7 paragraph 5 </p>
<p style="position:absolute;top:325px;left:335px;white-space:nowrap" class="ft401">The export of goods or merchandise pur-</p>
<p style="position:absolute;top:341px;left:323px;white-space:nowrap" class="ft402">chased by an enterprise shall, notwithstan-<br/>ding sub-paragraph (d) of paragraph 6 of Ar-<br/>ticle 5 of the Convention, remain subject to <br/>the domestic legislation in force concerning <br/>export. </p>
<p style="position:absolute;top:459px;left:323px;white-space:nowrap" class="ft401">7. With reference to Articles 8 and 13 </p>
<p style="position:absolute;top:492px;left:334px;white-space:nowrap" class="ft401">It is understood that with respect to profits </p>
<p style="position:absolute;top:509px;left:322px;white-space:nowrap" class="ft402">or capital gains derived by the air transport <br/>consortium Scandinavian Airlines System <br/>(SAS) the provisions of paragraph 1 of <br/>Article 8 and paragraph 1 of Article 13, <br/>respectively, shall apply only to such part of </p>
<p style="position:absolute;top:593px;left:323px;white-space:nowrap" class="ft402">the profits or gains as corresponds to the <br/>participation held in that consortium by AB <br/>Aerotransport (ABA), the Swedish partner of <br/>Scandinavian Airlines System (SAS). </p>
<p style="position:absolute;top:694px;left:324px;white-space:nowrap" class="ft401">8. With reference to Article 10 paragraph 2 </p>
<p style="position:absolute;top:727px;left:335px;white-space:nowrap" class="ft401">Before June 30th during the third year of </p>
<p style="position:absolute;top:744px;left:323px;white-space:nowrap" class="ft402">which the Convention applies the competent <br/>authorities of the Contracting States shall <br/>consult in order to determine if the rates of <br/>tax provided for in paragraph 2 of Article 10 <br/>shall be lowered or if inter-company divi-<br/>dends shall be exempted from tax in the </p>
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<p style="position:absolute;top:44px;left:499px;white-space:nowrap" class="ft410"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:76px;left:336px;white-space:nowrap" class="ft411">Contracting State in which the company </p>
<p style="position:absolute;top:93px;left:336px;white-space:nowrap" class="ft411">paying the dividends is a resident. </p>
<p style="position:absolute;top:142px;left:336px;white-space:nowrap" class="ft411">9. With respect to Article 12 paragraph 2 </p>
<p style="position:absolute;top:176px;left:348px;white-space:nowrap" class="ft411">(a) The limitations on the taxation at sour-</p>
<p style="position:absolute;top:192px;left:336px;white-space:nowrap" class="ft413">ce provided for under paragraph 2 are, in <br/>the case of the Argentine, subject to the <br/>registration requirements provided for in its <br/>domestic legislation. </p>
<p style="position:absolute;top:260px;left:348px;white-space:nowrap" class="ft411">(b) It is understood that the 15 per cent </p>
<p style="position:absolute;top:276px;left:336px;white-space:nowrap" class="ft413">rate provided for in sub-paragraph (d) shall, <br/>instead of the 10 per cent rate provided for <br/>in sub-paragraph (c), apply for royalties paid <br/>in consideration for the use of, or the right <br/>to use, industrial or scientific equipment if <br/>such payments are being made between re-<br/>lated persons. </p>
<p style="position:absolute;top:426px;left:337px;white-space:nowrap" class="ft411">10. With reference to Article 15 paragraph 3 </p>
<p style="position:absolute;top:460px;left:347px;white-space:nowrap" class="ft411">It is understood that where a resident of </p>
<p style="position:absolute;top:477px;left:336px;white-space:nowrap" class="ft411">Sweden derives remuneration in respect of </p>
<p style="position:absolute;top:494px;left:335px;white-space:nowrap" class="ft413">an employment exercised aboard an aircraft <br/>operated in international traffic by the air <br/>transport consortium Scandinavian Airlines <br/>System (SAS), such remuneration shall be <br/>taxable only in Sweden. </p>
<p style="position:absolute;top:612px;left:337px;white-space:nowrap" class="ft411">11. With reference to Article 22 paragraph 2 </p>
<p style="position:absolute;top:645px;left:347px;white-space:nowrap" class="ft411">It is understood that if an extension of the </p>
<p style="position:absolute;top:662px;left:336px;white-space:nowrap" class="ft413">time period mentioned in sub-paragraph (g) <br/>of this paragraph will not be agreed upon by <br/>the competent authorities, all the provisions <br/>regarding a limitation of the taxation at <br/>source shall be re-negotiated. </p>
<p style="position:absolute;top:845px;left:570px;white-space:nowrap" class="ft411">2503 </p>
<p style="position:absolute;top:76px;left:59px;white-space:nowrap" class="ft413">avtalsslutande stat i vilken det foretag som <br/>betalar utdelningen har hemvist. </p>
<p style="position:absolute;top:143px;left:58px;white-space:nowrap" class="ft411">9. Till artikel 12 punkt 2 </p>
<p style="position:absolute;top:176px;left:70px;white-space:nowrap" class="ft411">a) Den begr�nsning i kallbeskattningen </p>
<p style="position:absolute;top:193px;left:58px;white-space:nowrap" class="ft413">som f�reskrivs i punkt 2 skall, i fr�ga om <br/>Argentina, vara underkastad det registre-<br/>ringsf�rfarande som f�reskrivs i dess interna <br/>lagstiftning. </p>
<p style="position:absolute;top:260px;left:70px;white-space:nowrap" class="ft411">b) I stallet f�r den i punkt c f�reskrivna </p>
<p style="position:absolute;top:276px;left:59px;white-space:nowrap" class="ft413">skattesatsen om 10 procent skall den i punkt <br/>d f�reskrivna skattesatsen om 15 procent <br/>till�mpas p� royalty som avser betalning f�r <br/>nyttjandet eller r�tten att nyttja industriell <br/>eller vetenskaplig utrustning n�r s�dan be-<br/>talning sker mellan n�rst�ende personer. </p>
<p style="position:absolute;top:427px;left:60px;white-space:nowrap" class="ft411">10. Till artikel 15 punkt 3 </p>
<p style="position:absolute;top:460px;left:70px;white-space:nowrap" class="ft411">Ers�ttning, som en person med hemvist i </p>
<p style="position:absolute;top:477px;left:58px;white-space:nowrap" class="ft411">Sverige erh�ller f�r arbete som utf�rs om-</p>
<p style="position:absolute;top:494px;left:58px;white-space:nowrap" class="ft413">bord p� luftfartyg som anv�nds i internatio-<br/>nell trafik av luftfartskonsortiet Scandinavian <br/>Airlines System (SAS), skall beskattas endast <br/>i Sverige. </p>
<p style="position:absolute;top:612px;left:59px;white-space:nowrap" class="ft411">11. Till artikel 22 punkt 2 </p>
<p style="position:absolute;top:645px;left:70px;white-space:nowrap" class="ft411">Om de beh�riga myndigheterna inte kom-</p>
<p style="position:absolute;top:662px;left:58px;white-space:nowrap" class="ft413">mer �verens om en s�dan f�rl�ngning av <br/>tidsperioden som omn�mns i punkt g skall <br/>alla best�mmelser som avser begr�nsning av <br/>k�llstatsbeskattning omf�rhandlas. </p>
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<img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:46px;left:44px;white-space:nowrap" class="ft420"><b>SFS 1995:1338 </b></p>
<p style="position:absolute;top:79px;left:46px;white-space:nowrap" class="ft421">12. Till artikel 23 </p>
<p style="position:absolute;top:112px;left:56px;white-space:nowrap" class="ft421">Best�mmelserna i detta avtal skall inte </p>
<p style="position:absolute;top:128px;left:45px;white-space:nowrap" class="ft421">f�rst�s s� att en avtalsslutande stat �r f�r-</p>
<p style="position:absolute;top:145px;left:44px;white-space:nowrap" class="ft423">hindrad att till�mpa best�mmelser i dess <br/>interna lagstiftning om bolag som i allt f�r <br/>h�g grad finansierats med fr�mmande kapital <br/>("thin capitalization provisions"). </p>
<p style="position:absolute;top:229px;left:56px;white-space:nowrap" class="ft421">Till bekr�ftelse h�rav har undertecknade, </p>
<p style="position:absolute;top:245px;left:44px;white-space:nowrap" class="ft423">d�rtill vederb�rligen bemyndigade, under-<br/>tecknat detta protokoll. </p>
<p style="position:absolute;top:295px;left:56px;white-space:nowrap" class="ft421">Som skedde i Stockholm den 31 maj 1995, </p>
<p style="position:absolute;top:312px;left:44px;white-space:nowrap" class="ft423">i tv� exemplar p� spanska, svenska och <br/>engelska spr�ken, varvid alla tre texterna <br/>�ger lika vitsord. F�r den h�ndelse att tvist <br/>uppkommer vid tolkningen skall dock den <br/>engelska texten �ga f�retr�de. </p>
<p style="position:absolute;top:412px;left:44px;white-space:nowrap" class="ft423">F�r Konungariket <br/>Sveriges regering </p>
<p style="position:absolute;top:462px;left:45px;white-space:nowrap" class="ft422"><i>G�ran Persson </i></p>
<p style="position:absolute;top:496px;left:44px;white-space:nowrap" class="ft423">F�r Republiken <br/>Argentinas regering </p>
<p style="position:absolute;top:546px;left:42px;white-space:nowrap" class="ft422"><i>Atilio Molteni </i></p>
<p style="position:absolute;top:79px;left:323px;white-space:nowrap" class="ft421">12. With reference to Article 23 </p>
<p style="position:absolute;top:112px;left:334px;white-space:nowrap" class="ft421">It is understood that the provisions of the </p>
<p style="position:absolute;top:128px;left:322px;white-space:nowrap" class="ft421">Convention shall not be interpreted so as to </p>
<p style="position:absolute;top:145px;left:321px;white-space:nowrap" class="ft423">prevent the application by a Contracting <br/>State of the thin capitalization provisions <br/>provided for in its domestic law. </p>
<p style="position:absolute;top:229px;left:333px;white-space:nowrap" class="ft421">In witness whereof the undersigned being </p>
<p style="position:absolute;top:245px;left:321px;white-space:nowrap" class="ft423">duly authorised thereto have signed this <br/>Protocol. </p>
<p style="position:absolute;top:296px;left:333px;white-space:nowrap" class="ft421">Done in duplicate at Stockholm this 31st </p>
<p style="position:absolute;top:312px;left:321px;white-space:nowrap" class="ft423">day of May 1995, in the Spanish, Swedish <br/>and English languages, all three texts being <br/>equally authentic. In the case of divergence <br/>of interpretation the English text shall pre-<br/>vail. </p>
<p style="position:absolute;top:412px;left:321px;white-space:nowrap" class="ft423">For the Government of <br/>the Kingdom of Sweden </p>
<p style="position:absolute;top:462px;left:321px;white-space:nowrap" class="ft422"><i>Gdran Fersson </i></p>
<p style="position:absolute;top:496px;left:321px;white-space:nowrap" class="ft423">For the Government of <br/>the Argentine Republic </p>
<p style="position:absolute;top:546px;left:320px;white-space:nowrap" class="ft422"><i>Atilio Molteni </i></p>
<p style="position:absolute;top:847px;left:45px;white-space:nowrap" class="ft421">2504 </p>
</div>
</div>
SFS 1995:1338
Utkom fr�n trycket
den 20 december 1995
Lag
om dubbelbeskattningsavtal mellan Sverige och
Argentina;
utf�rdad den 30 november 1995.
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 Argentina
undertecknade den 31 maj 1995 skall, tillsammans med det protokoll som
�r fogat till avtalet och som utg�r en del av detta, g�lla som lag h�r i landet.
Avtalets inneh�ll framg�r av bilaga till denna lag.
2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dessa
medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle
f�religga.
2463
1
Prop. 1995/96:53, bet. 1995/96:SkU5, rskr. 1995/96:13.
SFS 1995:1338
3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt
best�mmelse i avtalet beskattas endast i Argentina skall s�dan inkomst inte
tas med vid taxeringen i Sverige.
1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Denna lag skall till�mpas
a) betr�ffande k�llskatter, p� inkomst som f�rv�rvas den 1 januari �ret
efter det d� lagen tr�dde i kraft eller d�refter och
b) betr�ffande andra skatter p� inkomst, p� skatter som p�f�rs f�r be-
skattnings�r som b�rjar den 1 januari �ret efter det d� lagen tr�dde i kraft
eller d�refter.
3. Genom lagen upph�vs kung�relsen (1963:324) om till�mpning av ett
mellan Sverige och Argentina den 3 september 1962 ing�nget avtal f�r
undvikande av dubbelbeskattning betr�ffande skatter p� inkomst och f�r-
m�genhet, och kung�relsen (1948:815) ang�ende mellan Sverige och Ar-
gentina tr�ffad �verenskommelse om �msesidigt fritagande fr�n inkomst-
skatt av inkomster, h�rr�rande fr�n sj�- eller luftfart.
De upph�vda kung�relserna skall dock fortfarande till�mpas
a) betr�ffande k�llskatter, p� inkomst som f�rv�rvas f�re den 1 januari
�ret efter det d� lagen tr�dde i kraft,
b) betr�ffande andra skatter p� inkomst, p� skatter som p�f�rs f�r be-
skattnings�r som b�rjar f�re den 1 januari �ret efter det d� lagen tr�dde i
kraft, samt
c) betr�ffande skatt p� f�rm�genhet, p� skatt som p�f�rs vid taxeringen
som sker andra �ret efter det d� lagen tr�dde i kraft eller vid tidigare �rs
taxering.
P� regeringens v�gnar
LENA HJELM-WALL�N
G�RAN PERSSON
(Finansdepartementet)
2464
SFS 1995:1338
Bilaga
CONVENTION BETWEEN THE
THE KINGDOM OF SWEDEN AND
THE ARGENTINE REPUBLIC FOR THE
AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF FISCAL
EVASION WITH RESPECT TO TAXES
ON INCOME
The Government of the Kingdom of Swe-
den and the Government of the Argentine
Republic, 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. This Convention shall apply to taxes on
income imposed on behalf of each Contract-
ing State or of its political subdivisions or
local authorities, irrespective of the manner
in which they are levied.
2. There shall be regarded as taxes on
income all taxes imposed on total income, or
on elements of income, including taxes on
gains from the alienation of movable or
immovable property, as well as taxes on
capital appreciation.
AVTAL MELLAN KONUNGARIKET
SVERIGE OCH REPUBLIKEN
ARGENTINA F�R ATT UNDVIKA
DUBBELBESKATTNING OCH
F�RHINDRA SKATTEFLYKT
BETR�FFANDE SKATTER P�
INKOMST
Konungariket Sveriges regering och Re-
publiken Argentinas regering, som �nskar
ing� ett avtal for att undvika dubbelbeskatt-
ning och f�rhindra 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. Detta avtal till�mpas p� skatter p�
inkomst som p�f�rs f�r en avtalsslutande
stats, dess politiska underavdelningars eller
lokala myndigheters r�kning, oberoende av
det s�tt p� vilket skatterna tas ut.
2. Med skatter p� inkomst f�rst�s alla skat-
ter, som utg�r p� inkomst i dess helhet eller
p� delar av inkomst, d�ri inbegripna skatter
p� vinst p� grund av �verl�telse av l�s eller
fast egendom samt skatter p� v�rdestegring.
78-SFS 1995
2465
SFS 1995:1338
3. De skatter p� vilka detta avtal till�mpas
�r:
a) i Argentina
1) inkomstskatten (impuesto a las ganan-
cias);
2) minimiskatten p� bolagstillg�ngar (im-
puesto sobre los activos); och
3) skatten p� fysiska personers tillg�ngar
(impuesto sobre los bienes personales no
incorporados al proceso econ�mico);
(i det f�ljande ben�mnda "argentinsk
skatt");
b) i Sverige:
1) den statliga inkomstskatten, sj�mans-
skatten och kupongskatten d�ri inbegripna,
2) den s�rskilda inkomstskatten f�r utom-
lands bosatta,
3) den s�rskilda inkomstskatten f�r utom-
lands bosatta artister m.fl., och
4) den kommunala inkomstskatten
(i det f�ljande ben�mnda "svensk skatt").
4. Avtalet till�mpas �ven p� skatter av
samma eller i huvudsak likartat slag, som
efter undertecknandet av detta avtal p�f�rs
vid sidan av eller i st�llet f�r de skatter som
anges i punkt 3. De beh�riga myndigheterna
i de avtalsslutande staterna skall meddela
varandra de v�sentliga �ndringar som vid-
tagits i respektive skattelagstiftning.
Artikel 3
Allm�nna definitioner
1. Om inte sammanhanget f�ranleder
annat, har vid till�mpningen av detta avtal
2466
3. The taxes to which this Convention shall
apply are:
(a) In the Argentina:
(i) the income tax (impuesto a las ganan-
cias);
(ii) the assets tax (impuesto sobre los
activos); and
(iii) the personal assets tax (impuesto
sobre los bienes personales no incorpora-
dos al proceso econ6mico);
(hereinafter referred to as "Argentine
Tax");
(b) In Sweden:
(i) the National income tax (den statliga
inkomstskatten), including the tax for
employees at sea (sjomansskatten) and the
withholding tax on dividends (kupongskat-
ten);
(ii) the income tax for non-residents (den
sarskiida inkomstskatten for utomlands
bosatta);
(iii) the income tax for non-resident
artistes and athletes (den sarskiida inkomst-
skatten for utomlands bosatta artister
m.fl.); and
(iv) the municipal income tax (den kom-
munala inkomstskatten);
(hereinafter referred to as "Swedish tax").
4. The Convention shall apply also to any
identical or substantially similar taxes which
are imposed after the date of signature of the
Convention in addition to, or in place of, the
taxes referred to in paragraph 3. The com-
petent authorities of the Contracting States
shall notify each other of any substantial
changes which have been made in their
respective taxation laws.
Article 3
General Definitions
1. For the purposes of this Convention,
unless the context otherwise requires:
SFS 1995:1338
f�ljande uttryck nedan angiven betydelse:
a) "en avtalsslutande stat" och "den andra
avtalsslutande staten" �syftar Argentina eller
Sverige, beroende p� sammanhanget;
b) "person" inbegriper fysisk person, bolag
och annan personsammanslutning;
c) "bolag" �syftar juridisk person eller
annan som vid beskattningen behandlas
s�som juridisk person;
d) "foretag i en avtalsslutande stat" och
"foretag i den andra avtalsslutande staten"
�syftar foretag som bedrivs av person med
hemvist i en avtalsslutande stat, respektive
foretag som bedrivs av person med hemvist
i den andra avtalsslutande staten;
e) "internationell trafik" �syftar transport
med skepp eller luftfartyg som anv�nds av
foretag i en avtalsslutande stat utom d�
skeppet eller luftfartyget anv�nds uteslutande
mellan platser i den andra avtalsslutande
staten;
f) "skatt" �syftar argentinsk skatt eller
svensk skatt, beroende p� sammanhanget;
g) "medborgare" �syftar:
1) fysisk person som har medborgarskap
i en avtalsslutande stat,
2) juridisk person, handelsbolag och
annan sammanslutning som bildats enligt
den lagstiftning som g�ller i en avtalsslu-
tande stat;
h) "beh�rig myndighet" �syftar:
1) i Argentina, "the Ministry of Econo-
my and Works and Public Services, Secre-
tariat of Public Revenue (el Ministerio de
Economfa y Obras y Servicios Piiblicos,
Secretarfa de Ingresos Piiblicos)",
2) i Sverige, finansministern, dennes
befullm�ktigade ombud eller den myndig-
het �t vilken uppdras att vara beh�rig
myndighet vid tilll�mpningen av detta
avtal.
2. D� en avtalsslutande stat till�mpar
avtalet anses, s�vida inte sammanhanget
(a) the terms "a Contracting State" and
"the other Contracting State" mean, as the
context requires, Argentina or Sweden;
(b) the term "person" includes an individu-
al, a company and any other body of per-
sons;
(c) the term "company" means any body
corporate or any entity which is treated as a
body corporate for tax purposes;
(d) the terms "enterprise of a Contracting
State" and "enterprise of the other Contract-
ing State" mean respectively an enterprise
carried on by a resident of a Contracting
State and an enterprise carried on by a resi-
dent of the other Contracting State;
(e) the term "international traffic" means
any transport by a ship or aircraft operated
by an enterprise of a Contracting State,
except when the ship or aircraft is operated
solely between places in the other Contract-
ing State;
(f) the term "tax" means the Argentine tax
or Swedish tax as the context requires;
(g) the term "national" means:
(i) any individual possessing the nationa-
lity of a Contracting State;
(ii) any legal person, partnership and
association deriving its status as such from
the laws in force in a Contracting State;
(h) the term "competent authority" means:
(i) in the Argentina, the Ministry of
Economy and Works and Public Services,
Secretariat of Public Revenue (el Mini-
sterio de Econom�a y Obras y Servicios
P�blicos, Secretar�a de Ingresos P�blicos);
(ii) in Sweden, the Minister of Finance,
his authorized representative or the autho-
rity which is designated as a competent
authority for the purposes of this Conven-
tion.
2. As regards the application of the Con-
vention by a Contracting State, any term not
2467
SFS 1995:1338
f�ranleder annat, varje uttryck som inte
definierats i avtalet ha den betydelse som
uttrycket har enligt den statens lagstiftning i
fr�ga om s�dana skatter p� vilka avtalet
till�mpas.
Artikel 4
Hemvist
1. Vid till�mpningen av detta avtal �syftar
uttrycket "person med hemvist i en avtalsslu-
tande stat"
a) person som enligt lagstiftningen i denna
stat �r skattskyldig d�r p� grund av domicil,
bos�ttning, plats for f�retagsledning, plats
f�r bolags bildande eller annan liknande
omst�ndighet, uttrycket inbegriper dock inte
person som �r skattskyldig i denna stat
endast f�r inkomst fr�n k�lla i denna stat;
b) denna stats regering, politiska underav-
delning eller lokala myndighet eller s�dan
regerings, underavdelnings eller myndighets
institution eller organ;
c) betr�ffande handelsbolag och d�dsbon
inbegriper det angivna uttrycket s�dan person
endast i den m�n dess inkomst �r skatteplik-
tig 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�mmelserna i punkt
1 fysisk person har hemvist i b�da avtalsslu-
tande staterna, best�ms hans hemvist p�
f�ljande s�tt:
a) Han anses ha hemvist i den stat d�r han
har en bostad som stadigvarande st�r till hans
f�rfogande. Om han har en s�dan bostad i
b�da staterna, anses han ha hemvist i den stat
med vilken hans personliga och ekonomiska
f�rbindelser �r starkast (centrum f�r levnads-
intressena);
2468
defined therein shall, unless the context
otherwise requires, have the meaning which
it has under the laws in force 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:
(a) any person who, under the laws of that
State, is liable to tax therein by reason of his
domicile, residence, place of management,
place of incorporation or any other criterion
of a similar nature; but 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;
(b) the government of that State or a politi-
cal subdivision or local authority thereof or
any agency or instrumentality of such go-
vernment, subdivision or authority;
(c) however, in the case of a partnership or
estate the term applies only to the extent that
the income derived by such partnership or
estate is subjected to tax in that State as the
income of a resident, either in its hands or in
the hands of its partners.
2. Where by reason of the provisions of
paragraph 1, an individual is a resident of
both Contracting States, then his status shall
be determined as follows:
(a) he shall be deemed to be a resident of
the State in which he has a permanent home
available to him; if he has a permanent home
available to him in both States, he shall be
deemed to be a resident of the State with
which his personal and economic relations
are closer (centre of vital interest);
SFS 1995:1338
b) om det inte kan avg�ras i vilken stat
han har centrum for sina levnadsintressen
eller om han inte i n�gondera staten har en
bostad som stadigvarande st�r till hans f�r-
fogande, anses han ha hemvist i den stat dar
han stadigvarande vistas;
c) om han stadigvarande vistas i b�da
staterna eller om han inte vistas stadigvaran-
de i n�gon av dem, anses han ha hemvist i
den stat d�r han �r medborgare;
d) om han �r medborgare i b�da staterna
eller om han inte �r medborgare i n�gon av
dem, skall de beh�riga myndigheterna i de
avtalsslutande staterna avg�ra fr�gan genom
�msesidig �verenskommelse.
3. D� p� grund av best�mmelserna i punkt
1 annan person �n fysisk person har hemvist
i b�da avtalsslutande staterna, skall de be-
h�riga myndigheterna genom �msesidig
�verenskommelse s�ka avg�ra fr�gan och
best�mma avtalets till�mplighet p� s�dan
person.
Artikel 5
Fast driftst�lle
1. Vid till�mpningen av detta avtal �syftar
uttrycket "fest driftst�lle" en stadigvarande
plats for aff�rsverksamhet, fr�n vilken ett
f�retags verksamhet helt eller delvis bedrivs.
2. Uttrycket "fest driftst�lle" innefettar
s�rskilt:
a) plats f�r f�retagsledning,
b) filial,
c) kontor,
d) febrik,
e) verkstad, och
f) gruva, olje- eller gask�lla, stenbrott eller
annan plats f�r utnyttjande av naturtillg�ngar.
(b) if the State in which he has his centre
of vital interest can not 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 national;
(d) if he is a national of both States or of
neither of them, the competent authorities of
the Contracting States shall settle the ques-
tion by mutual agreement.
3. Where by reason of the provisions of
paragraph 1, a person other than an individu-
al is a resident of both Contracting States
then the competent authorities of the Con-
tracting States shall by mutual agreement
endeavour to settle the question and to deter-
mine the mode of application of the Con-
vention to such person.
Article 5
Permanent establishment
1. For the purposes of this Convention, the
term "permanent establishment" means a
fixed place of business through which the
business of an enterprise is wholly or partly
carried on.
2. The term "permanent establishment"
includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or
any other place relating to the exploitation of
natural resources.
2469
SFS 1995: 1338
3. Utan hinder av best�mmelserna i punk-
terna 1 och 2 i denna artikel skall tillhanda-
h�llandet av tj�nster, d�ri inbegripet konsult-
tj�nster och tj�nster for utforskande verksam-
het, om s�dan verksamhet bedrivs av f�retag
genom anst�llda eller annan personal som
anlitats av f�retaget f�r s�dana tj�nster, anses
utg�ra ett fest driftst�lle n�r s�dan verksam-
het p�g�r inom landet under tidrymd eller
tidrymder som sammanlagt �verstiger sex
m�nader under en tolvm�nadersperiod.
4. Fiats f�r byggnads-, anl�ggnings-, monterings-
eller installationsverksamhet eller verksam-
het som best�r av �vervakning i anslutning
d�rtill utg�r fast driftst�lle endast om verk-
samheten p�g�r under en tidrymd som �ver-
stiger sex m�nader.
5. Verksamhet utanf�r kusten i den andra
avtalsslutande staten i samband med utfors-
kandet eller utnyttjandet av havsbottnen och
dess underlag samt till havsbottnen och dess
underlag h�rande naturtillg�ngar bel�gna i
denna andra stat, liksom fiske bedrivet i
denna stats exklusiva ekonomiska zon, skall
anses utg�ra ett fest driftst�lle n�r verksam-
heterna p�g�r under en tidrymd eller tidrym-
der som sammanlagt �verstiger 30 dagar
under en period av tolv m�nader.
6. Utan hinder av f�reg�ende best�mmelser
i denna artikel anses uttrycket "fest driftst�l-
le" inte innefatta:
a) anv�ndningen av anordningar uteslutan-
de for lagring eller utst�llning av f�retaget
tillh�riga varor,
b) innehavet av ett f�retaget tillh�rigt
varulager uteslutande f�r lagring eller ut-
st�llning,
c) innehavet av ett f�retaget tillh�rigt
varulager uteslutande f�r beartetning eller
f�r�dling genom annat f�retags f�rsorg,
2470
3. Notwithstanding the provisions of para-
graphs 1 and 2 of this Article, the furnishing
of services, including consultancy and ex-
ploration services, by an enterprise through
employees or other personnel engaged by the
enterprise for such purpose, shall be conside-
red a permanent establishment where such
activities continue within the country for a
period or periods aggregating more than six
months within any twelve month period.
4. A building site, a construction, assemb-
ly or installation project or supervisory
activities in connection therewith constitutes
a permanent establishment only if it lasts
more than six months.
5. Offshore activities in the other Contract-
ing State in connection with the exploration
or exploitation of the sea bed and sub-soil
and their natural resources situated in that
other State, as well as fishing conducted in
the exclusive economic zone of that State,
shall be considered a permanent establish-
ment where the activities are carried on for
a period or periods exceeding in the aggrega-
te 30 days in any twelve month period.
6. Notwithstanding the preceding provi-
sions of this Article, the term "permanent
establishment" shall be deemed not to in-
clude:
(a) the use of facilities solely for the pur-
pose of storage or display of goods or mer-
chandise belonging to the enterprise;
(b) the maintenance of a stock of goods or
merchandise belonging to the enterprise
solely for the purpose of storage or display;
(c) the maintenance of a stock of goods or
merchandise belonging to the enterprise
solely for the purpose of processing by
another enterprise;
SFS 1995:1338
d) innehavet av stadigvarande plats f�r
aff�rsverksamhet uteslutande f�r ink�p av
varor eller inh�mtande av upplysningar f�r
f�retaget,
e) innehavet av stadigvarande plats f�r
aff�rsverksamhet uteslutande f�r att f�r
foretaget bedriva annan verksamhet av f�rbe-
redande eller bitr�dande art,
f) innehavet av en stadigvarande plats for
aff�rsverksamhet uteslutande f�r att kom-
binera verksamheter som anges i punkterna
a-e, under f�ruts�ttning att hela verksam-
heten som bedrivs fr�n den stadigvarande
platsen f�r aff�rsverksamhet p� grund av
denna kombination �r av f�rberedande eller
bitr�dande art.
7. Om en person - som inte �r s�dan
oberoende representant p� vilken punkt 8
till�mpas - �r verksam f�r ett f�retag samt
i en avtalsslutande stat har och d�r regel-
m�ssigt anv�nder fullmakt att sluta avtal i
f�retagets namn, anses detta f�retag - utan
hinder av best�mmelserna i punkterna 1 och
2 - ha fest driftst�lle i denna stat betr�ffande
varje verksamhet som denna person bedriver
f�r f�retaget. Detta g�ller dock inte om den
verksamhet som denna person bedriver �r
begr�nsad till s�dan som anges i punkt 6 och
som - om den bedrevs fr�n en stadigvarande
plats f�r aff�rsverksamhet - inte skulle g�ra
denna stadigvarande plats f�r aff�rsverksam-
het till fest driftst�lle enligt best�mmelserna
i n�mnda punkt.
8. F�retag anses inte ha fest driftst�lle i en
avtalsslutande stat endast p� den grund att
f�retaget bedriver aff�rsverksamhet i denna
stat genom f�rmedling av m�klare, kommis-
sion�r eller annan oberoende representant,
under f�ruts�ttning att s�dan person d�rvid
bedriver sin sedvanliga aff�rsverksamhet.
N�r s�dan representant bedriver sin verksam-
het uteslutande eller n�stan uteslutande f�r
(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 acti-
vities mentioned in sub-paragraphs (a) to (e),
provided that the overall activity of the fixed
place of business resulting from this com-
bination is of a preparatory or auxiliary
character.
7. Notwithstanding the provisions of para-
graphs 1 and 2, where a person - other than
an agent of an independent status to whom
paragraph 8 applies - is acting in a Contract-
ing State on behalf of an enterprise of the
other Contracting State, that entreprise shall
be deemed to have a permanent establish-
ment in the first-mentioned Contracting State
in respect of any activities which that person
undertakes for the enterprise, if such a per-
son has and habitually exercises in that State
an authority to conclude contracts in the
name of the enterprise, unless the activities
of such person are limited to those mentio-
ned in paragraph 6 which, if exercised
through a fixed place of business, would not
make this fixed place of business a perma-
nent establishment under the provisions of
that paragraph.
8. An enterprise of a Contracting 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 com-
mission agent or any other agent of an in-
dependent status, provided that such persons
are acting in the ordinary course of their
business. However, when activities of such
2471
SFS 1995:1338
det f�retagets rakning, anses han emellertid
inte - om det styrks att mellanhavandena
mellan representanten och f�retaget. skatt p�
villkor som avviker fr�n dem som skulle ha
avtalats mellan av varandra oberoende parter
- s�som s�dan oberoende representant som
avses i denna punkt.
9. Den omst�ndigheten att ett bolag med
hemvist i en avtalsslutande stat kontrollerar
eller kontrolleras av ett bolag med hemvist i
den andra avtalsslutande staten eller ett bolag
som bedriver aff�rsverksamhet i denna andra
stat (antingen fr�n fest driftst�lle eller p�
annat s�tt), medf�r inte i och f�r sig att
n�gotdera bolaget utg�r fest driftst�lle f�r det
andra.
Artikel 6
Inkomst av fast egendom
1. Inkomst, som person med hemvist i en
avtalsslutande stat f�rv�rvar av fest egendom
(d�ri inbegripen inkomst av lantbruk eller
skogsbruk) bel�gen i den andra avtalsslutan-
de staten, f�r beskattas i denna andra stat.
2. Uttrycket "fest egendom" har den be-
tydelse som uttrycket har enligt lagstiftningen
i den avtalsslutande stat d�r egendomen �r
bel�gen. Uttrycket inbegriper dock alltid
tillbeh�r till fest egendom, levande och d�da
inventarier i lantbruk och skogsbruk, r�ttig-
heter p� vilka best�mmelserna i privatr�tten
om fest egendom till�mpas, byggnader,
nyttjander�tt till fest egendom samt r�tt till
f�r�nderliga eller festa ers�ttningar f�r be-
arbetandet av eller r�tten att bearbeta mine-
ralf�rekomst, k�lla eller annan naturtillg�ng;
skepp, b�tar och luftfartyg anses inte vara
fest egendom.
2472
an agent are devoted wholly or almost
wholly on behalf of that enterprise, he will
not be considered an agent of an independent
status within the meaning of this paragraph,
if it is shown that the transactions between
the agent and the enterprise were not made
under arm's length conditions.
9. The feet that a company which is a
resident of a Contracting State controls or is
controlled by a company which is a resident
of the other Contracting State, or which
carries on business in that other State (whe-
ther through a permanent establishment or
otherwise), shall not of itself constitute either
company a permanent establishment of the
other.
Article 6
Income from immovable property
1. Income derived by a resident of a Con-
tracting State from immovable property
(including income from agriculture or fore-
stry) situated in the other Contracting State
may be taxed in that other State.
2. The term "immovable property" shall
have the meaning which it has under the law
of the Contracting State in which the pro-
perty in question is situated. The term shall
in any case include property accessory to
immovable property, livestock and equipment
used in agriculture and forestry, rights to
which the provisions of general law respect-
ing landed property apply, buildings, usu-
fruct of immovable property and rights to
variable or fixed payments as consideration
for the working of, or the right to work,
mineral deposits, sources and other natural
resources; ships, boats and aircraft shall not
be regarded as immovable property.
SFS 1995:1338
3. Best�mmelserna i punkt 1 till�mpas p�
inkomst som f�rv�rvas genom omedelbart
brukande, genom uthyrning eller annan
anv�ndning av fast egendom.
4. Best�mmelserna i punkterna 1 och 3
till�mpas �ven p� inkomst av fest egendom
som tillh�r foretag och p� inkomst av fast
egendom som anv�nds vid sj�lvst�ndig yrkes-
ut�vning.
Artikel 7
Inkomst av r�relse
1. Inkomst av r�relse, som foretag i en
avtalsslutande stat f�rv�rvar, beskattas endast
i denna stat, s�vida inte f�retaget bedriver
r�relse i den andra avtalsslutande staten fr�n
d�r bel�get fest 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�n f�rlig till:
a) det festa driftst�llet; eller
b) f�rs�ljning i denna andra stat av varor
av samma eller liknande slag som de som
s�ljs genom det festa driftst�llet; eller
c) annan aff�rsverksamhet i denna andra
stat av samma eller liknande slag som den
som bedrivs genom det festa driftst�llet.
2. Om f�retag i en avtalsslutande stat
bedriver r�relse i den andra avtalsslutande
staten fr�n d�r bel�get fest driftst�lle h�nf�rs,
om inte best�mmelserna i punkt 3 f�ranleder
annat, i vardera avtalsslutande staten till det
festa driftst�llet den inkomst som det kan
antas att driftst�llet skulle ha f�rv�rvat om
det varit ett frist�ende f�retag som bedrivit
verksamhet av samma eller liknande slag
under samma eller liknande villkor och
3. The provisions of paragraph 1 shall
apply to income derived from the direct use,
letting, or use in any other form of immov-
able property.
4. The provisions of paragraphs 1 and 3
shall also apply to the income from immov-
able property of an enterprise and to income
from immovable property used for the per-
formance of independent personal services.
Article 7
Business profits
1. The profits of an enterprise of a Con-
tracting State shall be taxable only in that
State unless the enterprise carries on business
in the other Contracting State through a
permanent establishment situated therein. If
the enterprise carries on business as afore-
said, the profits of the enterprise may be
taxed in the other State but only so much of
them as is attributable to:
(a) that permanent establishment; or
(b) sales in that other State of goods or
merchandise of the same or similar kind as
those sold through that permanent establish-
ment; or
(c) other business activities carried on in
that other State of the same or similar kind
as those effected through that permanent
establishment.
2. Subject to the provisions of paragraph
3, where an enterprise of a Contracting State
carries on business in the other Contracting
State through a permanent establishment
situated therein, there shall in each Contract-
ing State be attributed to that permanent
establishment the profits which it might be
expected to make if it were a distinct and
separate enterprise engaged in the same or
similar activities under the same or similar
conditions and dealing wholly independently
2473
SFS 1995:1338
sj�lvst�ndigt avslutat aff�rer med det foretag
till vilket driftst�llet h�r.
3. Vid best�mmandet av fest driftst�lles
inkomst medges avdrag f�r utgifter som
uppkommit f�r det festa driftst�llet, h�runder
inbegripna utgifter f�r f�retagets ledning och
allm�nna f�rvaltning, oavsett om utgifterna
uppkommit i den stat d�r det festa driftst�llet
�r bel�get eller annorst�des.
4. Inkomst som f�rv�rvas av ett foretag i
en avtalsslutande stat genom att meddela
f�rs�kring eller �terf�rs�kring i egendom
bel�gen i den andra avtalsslutande staten
eller f�r personer som har hemvist i denna
andra stat vid f�rs�kringsavtalets ing�ende,
f�r, utan hinder av best�mmelserna i punkt
1, beskattas i denna andra stat antingen
f�retaget bedriver verksamhet i denna andra
stat genom ett fest driftst�lle bel�get d�r eller
inte. Skatten i denna andra stat skall dock i
ett s�dant fall inte �verstiga 2,5 procent av
premiens bruttobelopp.
5. Inkomst h�nf�rs inte till fest driftst�lle
endast av den anledningen att varor ink�ps
genom det festa driftst�llets f�rsorg f�r
f�retaget.
6. Vid till�mpningen av f�reg�ende punk-
ter best�ms inkomst som �r h�nf�rlig till det
festa driftst�llet genom samma f�rfelande �r
fr�n �r, s�vida inte goda och tillr�ckliga sk�l
f�ranleder annat.
7. Ing�r i inkomst av r�relse inkomster
som behandlas s�rskilt i andra artiklar av
detta avtal, ber�rs best�mmelserna i dessa
artiklar inte av reglerna i f�revarande artikel.
2474
with the enterprise of which it is a permanent
establishment.
3. In the determination of the profits of a
permanent establishment, there shall be
allowed as deduction expenses which are
incurred for the purposes of the business of
the permanent establishment, including
executive and general administrative expen-
ses so incurred, whether in the State in
which the permanent establishment is situated
or elsewhere.
4. Notwithstanding the provisions of para-
graph 1, profits derived by an enterprise of
a Contracting State from the activity of
granting insurance or re-insurance covering
property situated in the other Contracting
State or persons which are residents of that
other State, at the time of the conclusion of
the insurance contract, may be taxed in that
other State, whether or not the enterprise
carries on its activity in that other State
through a permanent establishment situated
therein. However, in such case, the tax
charged in that other State shall not exceed
2.5 per cent of the gross amount of the
premium.
5. No profits shall be attributed to a per-
manent establishment by reason of the mere
purchase by that permanent establishment of
goods or merchandise for the enterprise.
6. For the purposes of the preceding pa-
ragraphs, the profits to be attributed to the
permanent establishment shall be determined
by the same method year by year unless
there is a 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 pro-
visions of those Articles shall not be affected
by the provisions of this Article.
SFS 1995:1338
Artikel 8
Sj�fart och luftfart
1. Inkomst, som f�rv�rvas av ett foretag 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
�ven p� inkomst som f�rv�rvas av ett foretag
i en avtalsslutande stat som bedriver verk-
samhet genom anv�ndningen av skepp eller
luftfartyg i internationell trafik, genom delta-
gande i en pool, ett gemensamt f�retag eller
en internationell driftsorganisation.
Artikel 9
F�retag med intressegemenskap
1. I fell d�
a) ett foretag i en avtalsslutande stat direkt
eller indirekt deltar i ledningen eller kontrol-
len av ett f�retag i den andra avtalsslutande
staten eller �ger del i detta f�retags kapital,
eller
b) samma personer direkt eller indirekt
deltar i ledningen eller kontrollen av s�v�l
ett foretag i en avtalsslutande stat som ett
foretag 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�r-
bindelser eller finansiella f�rbindelser avtalas
eller f�reskrivs villkor, som avviker fr�n
dem som skulle ha avtalats mellan av varand-
ra oberoende f�retag, f�r all inkomst, som
utan s�dana villkor skulle ha tillkommit det
ena f�retaget men som p� grund av villkoren
i fr�ga inte tillkommit detta f�retag, inr�knas
i detta f�retags inkomst och beskattas i
�verensst�mmelse d�rmed.
Article 8
Shipping and Air Tbansport
1. Profits of an enterprise of a Contracting
State from the operation of ships or aircraft
in international traffic shall be taxable only
in that State.
2. The provisions of paragraph 1 shall also
apply to profits of an enterprise of a Con-
tracting State engaged in the operation of
ships and aircraft in international traffic from
the participation in a pool, a joint business,
or an international operating agency.
Article 9
Associated enterprises
1. Where:
(a) an enterprise of a Contracting State
participates directly or indirectly in the
management, control or capital of an enter-
prise of the other Contracting State, or
(b) the same person participates directly or
indirectly in the management, 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 condi-
tions, have accrued to one of the enterprises,
but, by reason of those conditions, have not
so accrued, may be included in the profits of
that enterprise and taxed accordingly.
SFS 1995:1338
2. I fall d� en avtalsslutande stat inr�knar
i inkomsten f�r ett f�retag i denna stat, och
i �verensst�mmelse d�rmed beskattar, in-
komst som ett f�retag i den andra avtalsslu-
tande staten beskattats f�r i denna andra stat
samt den s�lunda inr�knade inkomsten �r
s�dan som skulle ha tillkommit f�retaget i
den f�rstn�mnda staten om de villkor som
avtalats mellan f�retagen hade varit s�dana
som skulle ha avtalats mellan av varandra
oberoende f�retag, skall denna andra stat
genomf�ra vederb�rlig justering av det
skattebelopp som p�f�rts f�r inkomsten i
denna stat. Vid s�dan justering iakttas �vriga
best�mmelser i detta avtal och de beh�riga
myndigheterna i de avtalsslutande staterna
skall vid behov �verl�gga med varandra.
3. Best�mmelserna i punkt 2 till�mpas inte
vid fall av bedr�geri, upps�tlig f�rsummelse
eller v�rdsl�shet.
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
(med undantag f�r handelsbolag) som betalar
utdelningen har hemvist, enligt lagstiftningen
i denna stat, men om mottagaren har r�tt till
utdelningen f�r skatten inte �verstiga:
a) 10 procent av utdelningens bruttobelopp,
om den som har r�tt till utdelningen �r ett
bolag (med undantag f�r handelsbolag), som
direkt innehar minst 25 procent av det utbe-
talande bolagets kapital,
2476
2. Where a Contracting State includes in
the profits of an enterprise of that State -
and taxes accordingly - profits on which an
enterprise of the other Contracting State has
been charged to tax in that other State and
the profits so included are profits which
would have accrued to the enterprise of the
first-mentioned State if the conditions made
between the two enterprises had been those
which would have been made between in-
dependent enterprises, then that other State
shall make an appropriate adjustment to the
amount of the tax charged therein on those
profits. In determining such adjustment, due
regard shall be had to the other provisions of
this Convention and the competent authorities
of the Contracting States shall if necessary
consult each other.
3. The provision of paragraph 2 shall not
apply in the case of fraud, willful default or
neglect.
Article 10
Dividends
1. Dividends paid by a company which is
a resident of a Contracting State to a resident
of the other Contracting State may be taxed
in that other State.
2. However, such dividends may also be
taxed in the Contracting State of which the
company (other than a partnership) 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 exceed:
(a) 10 per cent of the gross amount of the
dividends if the beneficial owner is a compa-
ny (other than a partnership) which holds
directly at least 25 per cent of the capital of
the company paying the dividends;
b) 15 procent av utdelningens bruttobelopp
i �vriga fall.
Best�mmelserna i denna punkt ber�r inte
bolagets beskattning f�r den vinst av vilken
utdelningen betalas.
3. Med uttrycket "utdelning" f�rst�s i
denna artikel inkomst av aktier, stiftarandelar
eller andra r�ttigheter som inte �r fordringar,
med r�tt till andel i vinst, samt inkomst av
andra andelar i bolag, som enligt lagstift-
ningen i den stat d�r det utdelande bolaget
har hemvist vid beskattningen behandlas p�
samma s�tt som inkomst av aktier.
4. Best�mmelserna i punkterna 1 och 2
till�mpas inte, om den som har r�tt till ut-
delningen har hemvist i en avtalsslutande stat
och bedriver r�relse i den andra avtalsslutan-
de staten, d�r bolaget som betalar utdelning-
en har hemvist, fr�n d�r bel�get fast driftst�l-
le eller ut�var sj�lvst�ndig yrkesverksamhet
i denna andra stat fr�n d�r bel�gen stadigvar-
ande anordning, samt den andel p� grund av
vilken utdelningen 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.
5. Om bolag med hemvist i en avtalsslu-
tande stat f�rv�rvar inkomst fr�n den andra
avtalsslutande staten, f�r denna andra stat
inte beskatta utdelning som bolaget betalar,
utom i den m�n utdelningen betalas till
person med hemvist i denna andra stat eller
i den m�n den andel p� grund av vilken
utdelningen betalas �ger verkligt samband
med fast driftst�lle eller stadigvarande anord-
ning i denna andra stat, och ej heller beskatta
bolagets icke utdelade vinst, �ven om ut-
delningen eller den icke utdelade vinsten helt
SFS 1995:1338
(b) 15 per cent of the gross amount of the
dividends in all other cases.
The provisions of this paragraph shall not
affect the taxation of the company in respect
of the profits out of which the dividends are
paid.
3. The term "dividends" as used in this
Article means income from shares, founders'
shares or other rights, not being debt-claims,
participating in profits, as well as income
from other corporate rights which is subjec-
ted to the same taxation treatment as income
from shares by the laws of the State of which
the company making the distribution is a
resident.
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 Con-
tracting State of which the company paying
the dividends is a resident, through a perma-
nent establishment situated therein, or per-
forms in that other State independent perso-
nal services from a fixed base situated there-
in, and the 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 divi-
dends paid by the company, except insofar as
such dividends are paid to a resident of that
other State or insofar as the holding in re-
spect of which the dividends are paid is
effectively connected with a permanent
establishment or a fixed base situated in that
other State, nor subject the company's un-
distributed profits to a tax on the company's
2477
SFS 1995:1338
eller delvis utg�rs av inkomst som uppkom-
mit i denna andra stat.
6. Inget i detta avtal hindrar en avtalsslu-
tande stat att enligt den skattesats som be-
st�ms i intern lagstiftning beskatta inkomst
som �r h�nf�rlig till ett fest driftst�lle i
denna stat som innehas av ett bolag med
hemvist i den andra staten. Den totala skatten
som p�f�rs f�r emellertid inte �verstiga
summan av den inkomstskatt for bolag som
till�mpas p� inkomst som f�rv�rvas av in-
hemska bolag plus den procentsats som anges
i punkt 2 a i denna artikel eller s�dan l�gre
procentsats som f�ljer av till�mpningen av
punkt 7 i denna artikel, p� s�dan inkomst
efter avdrag f�r inkomstskatten f�r bolag.
7. Om Argentina i ett avtal f�r att undvika
dubbelbeskattning med tredje stat, som �r
medlem i Organisationen f�r ekonomiskt
samarbete och utveckling (OECD), �ver-
enskommer att undanta utdelning som h�rr�r
fr�n Argentina fr�n argentinsk skatt p� ut-
delning eller att begr�nsa den skattesats eller
det innehav som anges i punkt 2 a, skall
denna skattebefrielse, l�gre skattesats eller
innehav till�mpas automatiskt som om detta
hade f�rskrivits i punkt 2 a i denna artikel.
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 be-
skattas i denna andra stat.
2478
undistributed profits, even if the dividends
paid or the undistributed profits consist
wholly or partly of profits or income arising
in such other State.
6. Nothing contained in this Convention
shall prevent a Contracting State from taxing
at the rate determined by domestic law, the
profits or income attributable to a permanent
establishment maintained in that State by a
company which is a resident of the other
State. However, the total amount of tax so
charged shall not exceed the corporate in-
come tax applied on profits of a domestic
company plus the rate per cent specified in
paragraph 2 (a) of this Article, or such lower
rate per cent, if any, that follows from the
application of paragraph 7 of this Article, of
such profits or income after deduction of the
corporate income tax.
7. If in any Convention for the avoidance
of double taxation concluded by Argentina
with a third State, being a member of the
Organisation for Economic Cooperation and
Development, OECD, Argentina would
agree to exempt dividends arising in Argenti-
na from the Argentine tax on dividends or to
limit the rate of tax or holding provided in
sub-paragraph (a) of paragraph 2, such
exemption or lower rate or holding shall
automatically apply as if it had been speci-
fied in sub-paragraph (a) of paragraph 2 of
this Article.
Article 11
Interest
1. Interest arising in a Contracting State
and paid to a resident of the other Contract-
ing State may be taxed in that other State.
2. R�ntan f�r emellertid beskattas �ven i
den avtalsslutande stat fr�n vilken den h�r-
r�r, enligt lagstiftningen i denna stat, men
om mottagaren har r�tt till r�ntan f�r skatten
inte �verstiga 12,5 procent av r�ntans brutto-
belopp.
3. Utan hinvdet av best�mmelserna i punkt
2 skall,
a) r�nta som h�rr�r fr�n Argentina undan-
tas fr�n argentinsk skatt om:
1) mottagaren �r svenska staten, dess
politiska underavdelning eller lokala myn-
dighet, eller betalaren �r argentinska sta-
ten, dess politiska underavdelning eller
lokala myndighet;
2) mottagaren �r Sveriges riksbank;
3) mottagaren �r SWEDECORP (Styrel-
sen f�r internationellt n�ringslivsbist�nd)
eller Swedfund International AB eller
annan liknande institution, som de avtals-
slutande staternas beh�riga myndigheter
fr�n tid till annan kommer �verens om;
b) r�nta som h�rr�r fr�n Sverige skall
undantas fr�n svensk skatt om:
1) mottagaren �r argentinska staten, dess
politiska underavdelning, lokala myndighet
eller om betalaren �r svenska staten, dess
politiska underavdelning eller lokala myn-
dighet;
2) mottagaren �r "Banco Central de la
Rep�blica Argentina", "Banco de la Na-
ci�n Argentina" eller "Banco de la Provin-
cia de Buenos Aires" eller n�gon liknande
institution, som de avtalsslutande staternas
beh�riga myndigheter fr�n tid till annan
kommer �verens om;
c) r�nta som h�rr�r fr�n en avtalsslutande
stat och som betalas till person med hemvist
i den andra avtalsslutande staten med an-
ledning av ett l�n som garanteras av organ
som anges i a eller b skall vara undantagen
fr�n beskattning i den f�rstn�mnda staten;
2. However, such interest may also be
taxed in the Contracting State in which it
arises and according to the laws of that State,
but if the recipient is the beneficial owner of
the interest the tax so charged shall not
exceed 12.5 per cent of the gross amount of
the interest.
3. Notwithstanding the provisions of para-
graph 2,
(a) interest arising in the Argentine shall
be exempt from Argentine tax if
(i) the recipient is the State of Sweden or
a political subdivision or a local authority
thereof, or the payer is the State of the
Argentine, a political subdivision or a local
authority thereof;
(ii) the recipient is the Bank of Sweden;
(iii) the recipient is SWEDECORP (Sty-
relsen tor internationellt naringslivsbist�nd)
or Swedfund International AB or any other
similar institution, as may be agreed from
time to time between the competent autho-
rities of the Contracting States;
(b) interest arising in Sweden shall be
exempt from Swedish tax if
(i) the recipient is the State of the Argen-
tine, a political subdivision or a local
authority thereof, or the payer is the State
of Sweden or a political subdivision or a
local authority thereof;
(ii) the recipient is the "Banco Central de
la Rep�blica Argentina", the "Banco de la
Naci�n Argentina" or the "Banco de la
Provincia de Buenos Aires" or any other
similar institution, as may be agreed from
time to time between the competent autho-
rities of the Contracting States;
(c) interest arising in a Contracting State
on a loan guaranteed by any of the bodies
mentioned or referred to in sub-paragraph (a)
or sub-paragraph (b) and paid to a resident
of the other Contracting State shall be ex-
empt from tax in the first-mentioned State;
SFS 1995:1338
2479
SFS 1995:1338
d) r�nta som h�rr�r fr�n en avtalsslutande
stat skall vara undantagen fr�n skatt i denna
stat om den som har r�tt till r�ntan har
hemvist i den andra avtalsslutande staten,
och r�ntan betalas med anledning av skuld
som uppkommit till f�ljd av f�rs�ljning p�
kredit av maskiner eller industriell, kommer-
siell eller vetenskaplig utrustning fr�n person
med hemvist i denna andra stat utom i fall d�
f�rs�ljningen sker mellan n�rst�ende eller
fordran uppkommer mellan n�rst�ende perso-
ner.
4. Med uttrycket "r�nta" f�rst�s i denna
artikel inkomst av varje slags fordran, an-
tingen den s�kerst�llts genom inteckning i
fast egendom eller inte och antingen den
medf�r r�tt till andel i g�lden�rens vinst eller
inte. Uttrycket �syftar s�rskilt inkomst av
v�rdepapper, som utf�rdats av staten, och
inkomst av obligationer eller debentures, d�ri
inbegripna agiobelopp och vinster som h�n-
f�r sig till s�dana v�rdepapper, obligationer
eller debentures. Straffavgift p� grund av sen
betalning anses inte som r�nta vid till�mp-
ningen av denna artikel.
5. Best�mmelserna i punkterna 1, 2 och 3
till�mpas inte, om den som har r�tt till r�ntan
har hemvist i en avtalsslutande stat och
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�n-
dig yrkesverksamhet i denna andra stat fr�n
J�r bel�gen stadigvarande anordning, samt
Jen fordran f�r vilken r�ntan betalas �ger
verkligt samband med det fasta driftst�llet
eller den stadigvarande anordningen. I s�dant
fall till�mpas best�mmelserna i artikel 7
respektive artikel 14.
2480
(d) interest arising in a Contracting State
shall be exempt from tax in that State if it is
beneficially owned by a resident of the other
Contracting State and is paid with respect to
indebtedness arising as a consequence of the
sale on credit by a resident of that other
State of any machinery or industrial, com-
mercial or scientific equipment except where
the sale or indebtedness was between associ-
ated enterprises.
4. The term "interest" as used in this
Article means income from debt-claims of
every kind, whether or not secured by mort-
gage and whether or not carrying a right to
participate in the debtor's profits, and in
particular, income from government securi-
ties and income from bonds or debentures,
including premiums and prizes attaching to
such securities, bonds or debentures. Penalty
charges for late payment shall not be regar-
ded as interest for the purpose of this Ar-
ticle.
5. The provisions of paragraphs 1, 2 and
3 shall not apply if the beneficial owner of
the interest, being a resident of a Contracting
State, carries on business in the other Con-
tracting State in which the interest arises,
through a permanent establishment situated
therein, or performs in that other State in-
dependent personal services from a fixed
base situated therein, and the debt-claim in
respect of which the interest is paid is effect-
ively connected with such permanent estab-
lishment or fixed base. In such case the
provisions of Article 7 or Article 14, as the
case may be, shall apply.
SFS 1995:1338
6. R�nta anses h�rr�ra fr�n en avtalsslutan-
de stat om utbetalaren �r denna stat sj�lv,
dess politiska underavdelning, lokala myn-
dighet eller person med hemvist i denna stat.
Om emellertid den person som betalar r�n-
tan, antingen han har hemvist i en avtalsslu-
tande stat eller inte, i en avtalsslutande stat
har fast driftst�lle eller stadigvarande anord-
ning i samband med vilken den skuld upp-
kommit f�r vilken r�ntan betalas, och r�ntan
belastar det fasta driftst�llet eller den stadig-
varande anordningen, anses r�ntan h�rr�ra
fr�n den stat d�r det fasta driftst�llet eller
den stadigvarande anordningen finns.
7. D� p� grund av s�rskilda f�rbindelser
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-
l�mpas best�mmelserna i denna artikel endast
p� sistn�mnda belopp. I s�dant fall beskattas
�verskjutande belopp enligt lagstiftningen i
vardera avtalsslutande staten med iakttagande
av �vriga best�mmelser i detta avtal.
8. Best�mmelserna i denna artikel �r inte
till�mpliga om l�net beviljades med huvud-
sakligt syfte att uppn� f�rdelarna i denna
artikel.
9. Om Argentina i ett avtal f�r att undvika
dubbelbeskattning med tredje stat, som �r
medlem i Organisationen f�r ekonomiskt
samarbete och utveckling (OECD), �ver-
enskommer att undanta r�nta som h�rstam-
mar fr�n Argentina fr�n argentinsk skatt p�
r�nta eller att s�nka den skattesats som anges
6. Interest shall be deemed to arise in a
Contracting State when the payer is that State
itself, a political subdivision, a local authori-
ty or a resident of that State. Where, how-
ever, the person paying the interest, whether
he is a resident of a Contracting State or not,
has in a Contracting State a permanent esta-
blishment or a fixed base in connection with
which the indebtedness on which the interest
is paid was incurred, and such interest is
borne by such permanent establishment or
fixed base, then such interest shall be
deemed to arise in the State in which the
permanent establishment or fixed base is
situated.
7. Where by reason of a special relation-
ship between the payer and the beneficial
owner or between both of them and some
other person, the amount of the interest,
having regard to the debt-claim for which it
is paid, exceeds the amount which would
have been agreed upon by the payer and the
beneficial owner in the absence of such
relationship, the provisions of this Article
shall apply only to the last-mentioned
amount. In such case, the excess part of the
payments shall remain taxable according to
the laws of each Contracting State, due
regard being had to the other provisions of
this Convention.
8. The provisions of this Article shall not
be applicable if the loan in respect of which
the interest is paid is granted with the main
objective to obtain the advantages of this
Article.
9. If in any Convention for the avoidance
of double taxation concluded by Argentina
with a third State, being a member of the
Organisation for Economic Cooperation and
Development, OECD, Argentine would
agree to exempt interest arising in Argentina
from the Argentine tax on interest or to
2481
SFS 1995:1338
i punkt 2, skall denna skattebefrielse eller
l�gre skattesats till�mpas automatiskt som om
detta hade f�reskrivits i punkt 2 i denna
artikel.
Artikel 12
Royalty
1. Royalty, som h�rr�r fr�n en avtalsslu-
tande stat och som betalas till person med
hemvist i den andra avtalsslutande staten, f�r
beskattas i denna andra stat.
2. Royaltyn f�r emellertid beskattas �ven i
den avtalsslutande stat fr�n vilken den h�r-
r�r, enligt lagstiftningen i denna stat, men
om mottagaren har r�tt till royaltyn, f�r
skatten inte �verstiga:
a) 3 procent av royaltyns bruttobelopp om
royaltyn avser betalning f�r nyttjandet av
eller r�tten att nyttja nyheter;
b) 5 procent av royaltyns bruttobelopp om
royaltyn avser betalning for nyttjandet av
eller r�tten att nyttja upphovsr�tt till litter�rt,
dramatiskt, musikaliskt eller annat artistiskt
verk (royalty p� spelfilmer och p� arbeten p�
film eller videoband eller annan form av
�tergivning f�r nyttjande i samband med
television omfattas dock inte);
c) 10 procent av royaltyns bruttobelopp om
royaltyn avser betalning f�r nyttjande eller
r�tten att nyttja 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 eller
vetenskaplig utrustning eller f�r upplysning
om erfarenhetsr�n av industriell, kommersiell
eller vetenskaplig natur innefattande betal-
ningar f�r l�mnandet av tekniskt bist�nd; och
d) 15 procent av royaltyns bruttobelopp i
�vriga fall.
2482
lower the rate of tax provided in para-
graph 2, such exemption or lower rate shall
automatically apply as if it had been specifi-
ed in paragraph 2 of this Article.
Article 12
Royalties
1. Royalties arising in a Contracting State
and paid to a resident of the other Contract-
ing State may be taxed in that other State.
2. However, such royalties may also be
taxed in the Contracting State in which they
arise and according to the laws of that State,
but if the recipient is the beneficial owner of
the royalties the tax so charged shall not
exceed:
(a) 3 per cent of the gross amount paid for
the use of, or the right to use, news;
(b) 5 per cent of the gross amount paid for
the use of, or the right to use, copyright of
literary, dramatic, musical or other artistic
work (but not including royalties in respect
of motion picture films and works on film or
videotape or other means of reproduction for
use in connection with television);
(c) 10 per cent of the gross amount paid
for the use of, or the right to use, any pa-
tent, trade mark, design or model, plan,
secret formula or process or for the use of,
or the right to use, industrial or scientific
equipment, or for information concerning
industrial, commercial or scientific experien-
ce, and includes payments for the rendering
of technical assistance; and
(d) 15 per cent of the gross amount of the
royalties in all other cases.
SFS 1995:1338
3. Med uttrycket "royalty" f�rst�s i denna
artikel varje slags betalning som tas emot
s�som ers�ttning f�r nyttjandet av eller for
ratten att nyttja nyheter, upphovsr�tt till
litter�rt, dramatiskt, musikaliskt eller annat
artistiskt verk, patent, varum�rke, monster
eller modell, ritning, hemligt recept eller
hemlig tillverkningsmetod eller annan imma-
teriell tillg�ng samt f�r nyttjandet av eller for
r�tten att nyttja industriell, kommersiell eller
vetenskaplig utrustning men endast i den m�n
som nyttjandet eller r�tten att nyttja s�dan
utrustning inbegriper ett �verforande av
teknologi, eller for upplysning om erfaren-
hetsr�n av industriell, kommersiell eller
vetenskaplig natur och inbegriper betalningar
f�r tekniskt bist�nd samt alla slags betal-
ningar f�r spelfilm och arbeten p� film,
videoband eller annan form av �tergivning
f�r nyttjande i samband med television.
4. Best�mmelserna i punkterna 1 och 2
till�mpas inte, om den som har r�tt till royal-
tyn 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�n-
dig yrkesverksamhet 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 festa driftst�llet eller den stadigvarande
anordningen. I s�dant fall till�mpas best�m-
melserna i artikel 7 respektive artikel 14.
5. Royalty anses h�rr�ra fr�n en avtalsslu-
tande stat om utbetalaren �r den staten sj�lv,
dess politiska underavdelning, lokala myn-
dighet 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 avtalsslu-
tande stat har fest driftst�lle eller stadigva-
rande anordning i samband varmed skyldig-
heten att betala royaltyn uppkommit, och
3. The term "royalties" as used in this
Article means payments of any kind received
as a consideration for the use of, or the right
to use, news, any copyright of literary,
dramatic, musical, or other artistic work, any
patent, trade mark, design or model, plan,
secret formula or process or other intangible
property, or for the use, or the right to use
industrial, commercial or scientific equip-
ment but only in so far as the use of or the
right to use such equipment involves a trans-
fer of technology, or for information con-
cerning industrial, commercial or scientific
experience and includes payments for the
rendering of technical assistance and pay-
ments of any kind in respect of motion
picture films and works on film, videotape or
other means of reproduction for use in con-
nection with television.
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 Con-
tracting State in which the royalties arise,
through a permanent establishment situated
therein, or performs in that other State in-
dependent personal services from a fixed
base situated therein, and the right or pro-
perty in respect of which the royalties are
paid is effectively connected with such per-
manent 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 authori-
ty or a resident of that State. Where, how-
ever, the person paying the royalties, whe-
ther he is a resident of a Contracting State or
not, has in a Contracting State a permanent
establishment or a fixed base in connection
with which the liability to pay the royalties
was incurred, and such royalties are borne
2483
SFS 1995:1338
royaltyn belastar det fasta driftst�llet eller
den stadigvarande anordningen, anses royal-
tyn h�rr�ra fr�n den stat d�r det festa drift-
st�llet eller den stadigvarande anordningen
finns.
6. D� p� grund av s�rskilda f�rbindelser
mellan utbetalaren och den som har r�tt till
royaltyn eller mellan dem b�da och annan
person royaltybeloppet, med h�nsyn till det
nyttjande, den r�tt eller den upplysning for
vilken royaltyn betalas, �verstiger det belopp
som skulle ha avtalats mellan utbetalaren och
den som har r�tt till royaltyn om s�dana
f�rbindelser inte f�relegat, till�mpas best�m-
melserna i denna artikel endast p� sistn�mn-
da belopp. I s�dant fall beskattas �verskju-
tande belopp enligt lagstiftningen i vardera
avtalsslutande staten med iakttagande av
�vriga best�mmelser i detta avtal.
7. Best�mmelserna i denna artikel skall
inte till�mpas om den r�tt eller egendom f�r
vilken royaltyn utbetalas, avtalats eller be-
st�mts med det huvudsakliga syftet att uppn�
f�rdelarna i denna artikel.
8. Om Argentina i ett avtal f�r att undvika
dubbelbeskattning med tredje stat, som �r
medlem i Organisationen f�r ekonomiskt
samarbete och utveckling (OECD), �ver-
enskommer att undanta s�dan i punkt 2 c
angiven royalty som h�rr�r fr�n Argentina
fr�n argentinsk skatt p� royalty eller att
begr�nsa den skattesats som anges i n�mnda
punkt skall denna skattebefrielse eller l�gre
skattesats till�mpas automatiskt som om
detta hade f�reskrivits i punkt 2 c i denna
artikel.
2484
by such permanent establishment 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 relation-
ship between the payer and the beneficial
owner or between both of them and some
other person, the amount of the royalties,
having regard to the use, right or information
for which they are paid, exceeds the amount
which would have been agreed upon by the
payer and the beneficial owner in the absen-
ce 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. The provisions of this Article shall not
be applicable if the right or the property in
respect of which the royalties are paid is
agreed upon or assigned with the main objec-
tive to obtain the advantages of this Article.
8. If in any Convention for the avoidance
of double taxation concluded by Argentina
with a third State, being a member of the
Organisation for Economic Cooperation and
Development, OECD, Argentine would
agree to exempt royalties mentioned in sub-
paragraph (c) of paragraph 2 arising in
Argentina from the Argentine tax on royalti-
es or to lower 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 (c) of paragraph
2 of this Article.
Artikel 13
Realisationsvinst
1. Vinst p� grund av �verl�telse av skepp
eller luftfartyg som anv�nds i internationell
trafik av ett foretag i en avtalsslutande stat
eller av l�s egendom som �r h�nf�rlig till
anv�ndningen av s�dana skepp eller luft-
fartyg, beskattas endast i denna stat.
2. Vinst p� grund av �verl�telse av andelar
i kapitalet i ett bolag som har hemvist i en
avtalsslutande stat f�r beskattas i denna stat.
Vid �verl�telse fr�n s�dant innehav som
avses i artikel 10 punkt 2 a, skall dock den
s�lunda debiterade skatten inte �verstiga 10
procent av den beskattningsbara vinsten.
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�lv-
st�ndig verksamhet i den andra avtalsslutande
staten, f�r beskattas i denna andra stat men
den s�lunda debiterade skatten f�r inte �ver-
stiga 10 procent av bruttoinkomsten om han
inte i den andra avtalsslutande staten har en
stadigvarande anordning som regelm�ssigt
st�r till hans f�rfogande f�r att ut�va verk-
samheten. Om han har en s�dan stadigvaran-
de anordning, f�r inkomsten beskattas i
denna andra stat enligt lagstiftningen i denna
stat, men endast s� stor del av den som �r
h�nforlig till denna stadigvarande anordning.
2. Uttrycket "fritt yrke" inbegriper s�rskilt
sj�lvst�ndig vetenskaplig, litter�r och konst-
n�rlig verksamhet, uppfostrings- och under-
visningsverksamhet samt s�dan sj�lvst�ndig
verksamhet som l�kare, advokat, ingenj�r,
arkitekt, tandl�kare och revisor ut�var.
Article 13
Capital gains
1. Gains from the alienation of ships or
aircraft operated in international traffic by an
enterprise of a Contracting State or movable
property pertaining to the operation of such
ships or aircraft, shall be taxable only in
that State.
2. Gains from the alienation cf shares of
the capital of a company resident of a Con-
tracting State, may be taxed in that State.
However, in the case of an alienation from a
holding referred to in Article 10, paragraph
2, sub-paragraph (a), the tax so charged shall
not exceed 10 per cent of the taxable gains.
Article 14
Independent personal services
1. Income derived by an individual who is
a resident of a Contracting State in respect of
professional services or other activities of an
independent character performed in the other
Contracting State may be taxed in that other
State but the tax so charged shall not exceed
10 per cent of the gross amount of the in-
come unless he has a fixed base regularly
available to him in that other State for the
purpose of performing his activities. If he
has such a fixed base, the income may be
taxed in the other State in accordance with
the law of the State, but only so much of it
as is attributable to that fixed base.
2. The term "professional services" in-
cludes especially independent scientific,
literary, artistic, educational or teaching
activities as well as the independent activities
of physicians, lawyers, engineers, architects,
dentists and accountants.
2485
SFS 1995:1338
SFS 1995:1338
3. Om Argentina i ett avtal f�r att undvika
dubbelbeskattning med tredje stat, som �r
medlem i Organisationen f�r ekonomiskt
samarbete och utveckling (OECD), �ver-
enskommer att begr�nsa beskattningen av
s�dan i punkt 1 i denna artikel angiven
ers�ttning f�r sj�lvst�ndig yrkesut�vning
ut�vad utan en stadigvarande anordning, till
en skattesats som �r l�gre �n den f�reskrivna
i detta avtal, skall denna l�gre skattesats
(innefattande skattebefrielse) till�mpas auto-
matiskt enligt detta avtal fr n det datum, n�r
det f�rstn�mnda avtalet b�rjar till�mpas.
Artikel 15
Enskild tj�nst
1. Om inte best�mmelserna i artiklarna 16,
18 och 19 f�ranleder annat, beskattas l�n och
annan liknande ers�ttning som person med
hemvist i en avtalsslutande stat uppb�r p�
grund av anst�llning endast i denna stat,
s�vida inte arbetet utf�rs i den andra av-
talsslutande staten. Om arbetet utf�rs i denna
andra stat, f�r ers�ttning som uppb�rs f�r
arbetet beskattas d�r.
2. Utan hinder av best�mmelserna i punkt
1 beskattas ers�ttning, som person med
hemvist i en avtalsslutande stat uppb�r f�r
arbete som utf�rs i den andra avtalsslutande
staten, endast i den f�rstn�mnda staten, om
a) mottagaren vistas i den andra staten
under tidrymd eller tidrymder som samman-
lagt inte �verstiger 183 dagar under en
tolvm�nadersperiod som b�rjar eller slutar
under beskattnings�ret i fr�ga, och
b) ers�ttningen betalas av arbetsgivare som
inte har hemvist i den andra staten eller p�
dennes v�gnar, samt
2486
3. If in any Convention for Che avoidance
of double taxation concluded by Argentina
with a third State, being a member of the
Organisation for Economic Cooperation and
Development, OECD, Argentine would
agree to limit the taxation in the country of
source of payments for independent personal
services performed in absence of a fixed base
referred to in paragraph 1 of this Article, to
a rate that is lower than provided for in this
Convention, the lower rate (including an
exemption) shall automatically apply for the
purposes of this Convention from the date
when the first-mentioned Convention comes
into effect.
Article 15
Dependent personal services
1. Subject to the provisions of Articles 16,
18 and 19, salaries, wages and other similar
remuneration derived by a resident of a
Contracting State in respect of an employ-
ment shall be taxable only in that State
unless the employment is exercised in the
other Contracting State. If the employment is
so exercised, such remuneration as is derived
therefrom may be taxed in that other State.
2. Notwithstanding the provisions of para-
graph 1, remuneration derived by a resident
of a Contracting State in respect of an em-
ployment exercised in the other Contracting
State shall be taxable only in the first-men-
tioned State if:
(a) the recipient is present in the other
State for a period or periods not exceeding in
the aggregate 183 days in any twelve month
period commencing or ending in the fiscal
year concerned;
(b) the remuneration is paid by, or on
behalf of, an employer who is not a resident
of the other State; and
�
SFS 1995:1338
c) ers�ttningen inte belastar fast driftst�lle
eller stadigvarande anordning som arbets-
givaren har i den andra staten.
3. Utan hinder av f�reg�ende best�mmelser
i denna artikel f�r ers�ttning for arbete, som
utf�rs ombord p� skepp eller luftfartyg som
anv�nds i internationell trafik av ett foretag
i en avtalsslutande stat, beskattas i denna
stat.
Artikel 16
Styrelsearvode
Styrelsearvode och annan liknande ers�tt-
ning, som person med hemvist i en avtalsslu-
tande stat uppb�r i egenskap av medlem i
styrelse eller annat liknande organ 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�mmelserna i artik-
larna 14 och 15 f�r inkomst, som person
med hemvist i en avtalsslutande stat f�r-
v�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 fel 1 d� inkomst genom personlig verk-
samhet, som artist eller idrottsman ut�var i
denna egenskap, inte tillfaller artisten eller
idrottsmannen sj�lv utan annan person, f�r
denna inkomst, utan hinder av best�mmelser-
na i artiklarna 7, 14 och 15, beskattas i den
(c) the remuneration is not borne by a
permanent establishment or a fixed base
which the employer has in the other State.
3. Notwithstanding the preceding provi-
sions of this Article, remuneration derived in
respect of an employment exercised aboard
a ship or aircraft operated in international
traffic by an enterprise of a Contracting State
may be taxed in that State.
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
directors or a similar organ of a company
which is a resident of the other Contracting
State may be taxed in that other State.
Article 17
Entertainers and sportsmen
1. Notwithstanding the provisions of Ar-
ticles 14 and 15, income derived by a resi-
dent of a Contracting State as an entertainer,
such as a theatre, motion picture, radio or
television artiste, or a musician, or a sports-
man, 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, notwith-
standing the provisions of Articles 7, 14 and
2487
SFS 1995:1338
avtalsslutande stat d�r artisten eller idrotts-
mannen ut�var verksamheten.
3. Best�mmelserna i punkterna 1 och 2
skall inte till�mpas p� inkomst som f�rv�rvas
p� grund av verksamhet ut�vad i en avtals-
slutande stat av en artist eller idrottsman om
bes�ket i denna stat uteslutande eller huvud-
sakligen finansierats av allm�nna medel i den
andra avtalsslutande staten, dess politiska
underavdelning eller lokala myndighet. I
s�dana fall skall inkomsten heskattas i enlig-
het med artiklarna 7, 14 eller 15.
Artikel 18
Pension, livr�nta och liknande ers�ttning
1. a) Pension h�rr�rande fr�n en avtalsslu-
tande stat och som betalas till person med
hemvist i den andra avtalsslutande staten,
b) ers�ttning, antingen de utbetalas perio-
diskt eller inte, enligt socialf�rs�kringslag-
stiftningen eller annan i offentlig regi organi-
serad ordning i en avtalsslutande stat f�r
v�lfards�ndam�l,
c) livr�nta h�rr�rande fr�n en avtalsslutan-
de stat och som betalas till person med
hemvist i den andra avtalsslutande staten, f�r
beskattas i b�da avtalsslutande staterna.
2. Med uttrycket "livr�nta" f�rst�s i denna
artikel ett fastst�llt belopp, som utbetalas
periodiskt p� fastst�llda tider under en per-
sons livstid eller under angiven eller festst�ll-
bar tidsperiod och som utg�r p� grund av
f�rpliktelse att verkst�lla dessa utbetalningar
som ers�ttning f�r d�remot fullt svarande
vederlag i penningar eller penningars v�rde
(med undantag f�r utf�rda tj�nster).
2488
15, be taxed in the Contracting State in
which the activities of the entertainer or
sportsman are exercised.
3. The provisions of paragraphs 1 and 2
shall not apply to income derived from
activities exercised in a Contracting State by
an entertainer or a sportsman if the visit to
that State is wholly or mainly supported by
public funds of the other Contracting State,
or a political subdivision, or a local authority
thereof. In such case, the income shall be
taxable in accordance with the provisions of
Articles 7, 14 or 15, as the case may be.
Article 18
Pensions, annuities and similar payments
1. (a) Pensions arising in a Contracting
State and paid to a resident of the other
Contracting State;
(b) any payments, whether periodic or non-
periodic, made under the social security
legislation of a Contracting State or under
any public scheme organized by a Contract-
ing State for social welfare purposes;
(c) any annuity arising in a Contracting
State and paid to a resident of the other
Contracting State;
may be taxed in both Contracting States.
2. The term "annuity" as used in this
Article means a stated sum payable periodi-
cally 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 (other than services
rendered).
SFS 1995:1338
Artikel 19
Offentlig tj�nst
1. a) Ers�ttning (med undantag for pen-
sion), som betalas av en avtalsslutande stat,
dess politiska underavdelning eller lokala
myndighet till fysisk person p� grund av
arbete som utf�rs i denna stats, politiska
underavdelnings eller lokala myndighets
tj�nst, beskattas endast i denna stat.
b) S�dan ers�ttning beskattas emellertid
endast i den andra avtalsslutande staten om
arbetet utf�rs i denna stat och den fysiska
person i fr�ga har hemvist i denna stat och:
1) �r medborgare i denna stat, eller
2) inte fick hemvist i denna stat uteslu-
tande f�r att utf�ra arbetet.
2. Best�mmelserna i artiklarna 15 och 16
till�mpas p� ers�ttning som betalas p� grund
av arbete som utf�rts i samband med r�relse
som bedrivs av en avtalsslutande stat, dess
politiska underavdelning eller lokala myndig-
het.
Artikel 20
Studerande
Studerande eller affarspraktikant, som har
eller omedelbart f�re vistelsen i en avtalsslu-
tande stat hade hemvist i den andra avtalsslu-
tande staten och som vistas i den f�rstn�mn-
da staten uteslutande f�r sin undervisning
eller utbildning, beskattas inte i denna stat
f�r belopp som han erh�ller f�r sitt uppe-
h�lle, sin undervisning eller utbildning,
under f�ruts�ttning att beloppen h�rr�r fr�n
k�lla utanf�r denna stat.
Article 19
Government service
1. (a) Remuneration, other than a pension,
paid by a Contracting State or a political
subdivision or a local authority thereof to an
individual in respect of services rendered to
that State or subdivision or authority shall be
taxable only in that State.
(b) However, such remuneration shall be
taxable only in the other Contracting State if
the services are rendered in that other State
and the individual is a resident of that State
who:
(i) is a national of that State; or
(ii) did not become a resident of that
State solely for the purpose of rendering
the services.
2. The provisions of Articles 15 and 16
shall apply to remuneration in respect of
services rendered in connection with a busi-
ness 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 Contracting State a resident of the
other Contracting State and who is present in
the first-mentioned State solely for the pur-
pose of his education or training receives for
the purpose of his maintenance, education or
training shall not be taxed in that State,
provided that such payments arise from
sources outside that State.
2489
SFS 1995:1338
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, beskattas
endast i denna stat. Inkomst som h�rr�r fr�n
den andra avtalsslutande staten f�r emellertid
�ven beskattas i denna andra stat.
2. Best�mmelserna i f�rsta meningen av
punkt 1 till�mpas inte p� inkomst, med
undantag f�r inkomst av fest egendom som
avses i artikel 6 punkt 2, om mottagaren av
inkomsten har hemvist i en avtalsslutande
stat och bedriver r�relse i den andra avtals-
slutande staten fr�n d�r bel�get fest driftst�lle
eller ut�var sj�lvst�ndig yrkesverksamhet i
denna andra stat fr�n d�r bel�gen stadigva-
rande anordning, samt den r�ttighet eller
egendom i fr�ga om vilken inkomsten betalas
�ger verkligt samband med det festa driftst�l-
let eller den stadigvarande anordningen. I
s�dant fall till�mpas best�mmelserna i artikel
7 respektive artikel 14.
Artikel 22
Undanr�jande av dubbelbeskattning
1. Betr�ffande Argentina skall dubbelbe-
skattning undvikas p� f�ljande s�tt:
Om en person med hemvist i Argentina
f�rv�rvar inkomst som enligt detta avtal f�r
beskattas i Sverige skall Argentina fr�n den
argentinska skatten p� inkomsten avr�kna ett
belopp motsvarande den inkomstskatt som
erlagts i Sverige f�r inkomsten. Avr�knings-
beloppet skall emellertid inte �verstiga den
del av inkomstskatten, ber�knad utan s�dan
avr�kning, som bel�per p� den inkomst som
f�r beskattas i Sverige.
2490
Article 21
Other income
1. Items of income of a resident of a
Contracting State not dealt with in the fore-
going Articles shall be taxable only in that
State. However, such items of income,
arising in the other Contracting State, may
also be taxed in that other State.
2. The provisions provided in the first
sentence 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
business in the other Contracting State
through a permanent establishment situated
therein, or performs in that other State in-
dependent personal services from a fixed
base situated therein, and the right or pro-
perty in respect of which the income is paid
is effectively connected with such permanent
establishment or fixed base. In such case the
provisions of Article 7 or Article 14, as the
case may be, shall sipply.
Article 22
Elimination of Double Taxation
1. In the case of the Argentina, double
taxation shall be avoided as follows:
Where a resident of the Argentina derives
income which, in accordance with the pro-
visions of this Convention, may be taxed in
Sweden, the Argentina shall allow as a
deduction from the tax on the income of that
resident, an amount equal to the income tax
paid in Sweden,
such deduction shall not, however, exceed
that part of the income tax, as computed
before the deduction is given, which is
SFS 1995:1338
2. Betr�ffande Sverige skall dubbelbeskatt-
ning undvikas p� f�ljande s�tt:
a) Om en person med hemvist i Sverige
f�rv�rvar inkomst som enligt argentinsk
lagstiftning och i enlighet med best�mmelser-
na i detta avtal f�r beskattas i Argentina,
skall Sverige - med beaktande av best�m-
melserna 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 p� in-
komsten avr�kna ett belopp motsvarande den
argentinska skatt som erlagts f�r inkomsten.
b) Om en person med hemvist i Sverige
f�rv�rvar inkomst, som enligt best�mmelser-
na i detta avtal beskattas endast i Argentina
f�r Sverige - vid best�mmandet av svensk
progressiv skatt - beakta s�dan inkomst.
c) Utan hinder av best�mmelserna i punkt
a i denna punkt, �r utdelning fr�n bolag med
hemvist i Argentina till bolag med hemvist i
Sverige undantagen fr�n svensk skatt enligt
best�mmelserna i svensk lag om skattebefri-
else fr�n utdelning som erh�lles av svenska
bolag fr�n dotterbolag utomlands.
d) Vid till�mpningen av punkt 2 a i denna
artikel skall den argentinska minimiskatten
p� bolagstillg�ngar respektive den argen-
tinska skatten p� fysiska personers tillg�ngar
som anges i artikel 2 punkt 3 a 2 och 3 anses
utg�ra inkomstskatter.
e) Vid till�mpningen av punkt 2 a i denna
artikel anses uttrycket "den argentinska skatt
som erlagts" innefatta argentinsk skatt som
skulle ha erlagts, men som p� grund av
tidsbegr�nsade best�mmelser i argentinsk
lagstiftning avsedd att fr�mja ekonomisk
attributable 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 Argenti-
na and in accordance with the provisions of
this Convention may be taxed in the Argenti-
na, Sweden shall allow - subject to the
provisions of the laws of Sweden concerning
credit for foreign tax (as it may be amended
from time to time without changing the
general principle hereof) - as a deduction
from the tax on such income, an amount
equal to the Argentine tax paid in respect of
such income.
(b) Where a resident of Sweden derives
income which, in accordance with the pro-
visions of this Convention, shall be taxable
only in the Argentina, Sweden may, when
determining the graduated rate of Swedish
tax, take into account the income which shall
be taxable only in the Argentina.
(c) Notwithstanding the provisions of sub-
paragraph (a) of this paragraph, dividends
paid by a company which is a resident of the
Argentina to a company which is a resident
of Sweden shall be exempt from Swedish tax
according to the provisions of Swedish law
governing the exemption of tax on dividends
paid to Swedish companies by subsidiaries
abroad.
(d) For the purposes of sub-paragraph (a)
of this paragraph the Argentine assets tax as
well as the Argentine personal assets tax
mentioned in paragraphs 3 (a) (ii) and 3 (a)
(iii) of Article 2 shall be considered as in-
come taxes.
(e) For the purposes of sub-paragraph (a)
of this paragraph the term "the Argentine
tax" paid shall be deemed to include the
Argentine tax which would have been paid
but for any time-limited exemption or reduc-
tion of tax granted under incentive provisions
2491
�
SFS 1995:1338
utveckling inte erlagts eller erlagts med l�gre
belopp. Det angivna g�ller dock endast f�r
det fall skattebefrielse medgivits eller l�gre
skatt erlagts i fr�ga om inkomster som h�rr�r
fr�n industriell e l t e r tillverkande versambet
eller fr�n lantbruk, skogsbruk, fiske eller
turism (restaurang- och hotellverksamhet d�ri
inbegripen) samt under f�ruts�ttning att
verksamheten har bedrivits i Argentina. Vid
till�mpningen av punkt 2 c i denna artikel
anses en skatt om 15 procent baserad p� ett
svenskt beskattningsunderlag ha erlagts f�r
s�dan verksamhet som anges i f�reg�ende
mening under d�r angivna f�ruts�ttningar.
f) Vid till�mpningen av punkt 2 a i denna
artikel skall argentinsk skatt, som betalas
med anledning av att royalty erh�llits f�r
nyttjandet av eller r�tten att nyttja patent,
varum�rke, m�nster eller modell, ritning,
hemligt recept eller tillverkningsmetod eller
f�r upplysning om erfarenhetsr�n av industri-
ell, kommersiell eller vetenskaplig natur
inbegripande betalningar f�r l�mnandet av
tekniskt bist�nd, n�r denna har anv�nts i
s�dana verksamheter som omn�mns i punkt
e under de f�ruts�ttningar som d�r anges,
f�rutom den argentinska skatt som faktiskt
erlagts, anses ha erlagts med ytterligare 5
procent, eller om n�gon s�dan skatt inte har
debiterats, anses ha erlagts med 5 procent av
royaltyns bruttobelopp.
g) Best�mmelserna i punkterna e och f
g�ller endast i fr�ga om de tio f�rsta �ren
under vilka detta avtal till�mpas. Denna
period kan f�rl�ngas genom en �msesidig
�verenskommelse mellan de beh�riga myn-
digheterna.
2492
contained in the laws of the Argentina desig-
ned to promote economic development to the
extent that such exemption or reduction is
granted for profits from industrial or manu-
facturing activities or from agriculture,
forestry, fishing or tourism (including restau-
rants and hotels) provided that the activities
have been carried out in the Argentina. For
the purposes of sub-paragraph (c) of this
paragraph a tax of 15 per cent calculated on
a Swedish tax base shall be considered to
have been paid for such activities under
those conditions mentioned in the previous
sentence.
(f) For purposes of sub-paragraph (a) of
this paragraph the Argentine tax paid in
respect of royalties received for the use of,
or right to use, any patent, trade mark,
design or model, plan, secret formula or
process or for information concerning in-
dustrial, commercial or scientific experience
including payments for the rendering of
technical assistance shall, where it has been
used in such activities mentioned in sub-
paragraph (e) under the conditions mentioned
therein, in addition to the Argentine tax
actually paid be considered to have been paid
with 5 per cent more, or if no such tax has
been charged be considered to have been
paid with 5 per cent, of the gross amount of
the royalties.
(g) The provisions of paragraphs (e) and
(f) shall apply only for the first ten years
during which this Convention is effective.
This period may be extended by mutual
agreement between the competent authorities.
Artikel 23
F�rbud mot diskriminering
1. Medborgare i en avtalsslutande stat skall
inte i den andra avtalsslutande staten bli
f�rem�l f�r beskattning eller d�rmed sam-
manh�ngande krav som �r av annat slag eller
mer tyngande �n den beskattning och d�rmed
sammanh�ngande krav som medborgare i
denna andra stat under samma f�rh�llanden
�r eller kan bli underkastad. Utan hinder av
best�mmelserna i artikel 1 till�mpas denna
best�mmelse �ven p� person som inte har
hemvist i en avtalsslutande stat eller i b�da
avtalsslutande staterna.
2. Beskattningen av fast driftst�lle, som
f�retag i en avtalsslutande stat har i den
andra avtalsslutande staten, skall i denna
andra stat inte vara mindre f�rdelaktig �n
beskattningen av foretag i denna andra stat,
som bedriver verksamhet av samma slag.
Denna best�mmelse anses inte medf�ra
skyldighet f�r en avtalsslutande stat att med-
ge person med hemvist i den andra avtalsslu-
tande staten s�dant personligt avdrag vid
beskattningen, s�dan skattebefrielse eller
skatteneds�ttning p� grund av civilst�nd eller
f�rs�rjningsplikt mot familj, som medges
person med hemvist i den egna staten.
3. Utom i de fall d� best�mmelserna i
artikel 9 punkt 1, artikel 11 punkt 7 eller
artikel 12 punkt 6 till�mpas, �r r�nta, royalty
och annan betalning fr�n f�retag i en av-
talsslutande stat till person med hemvist i den
andra avtalsslutande staten avdragsgilla vid
best�mmandet av den beskattningsbara in-
komsten f�r s�dant f�retag p� samma villkor
som betalning till person med hemvist i den
f�rstn�mnda staten. P� samma s�tt �r skuld
som f�retag i en avtalsslutande stat har till
person med hemvist i den andra avtalsslutan-
de staten avdragsgill vid best�mmandet av
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
connected therewith, which is other or more
burdensome than the taxation and connected
requirements to which nationals of that other
State in the same circumstances are or may
be subjected. This provisions shall, notwith-
standing the provisions 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 establish-
ment which an enterprise of a Contracting
State has in the other Contracting State shall
not be less favourably levied in that other
State than the taxation levied on enterprises
of that other State carrying on the same
activities. This provision shall not be con-
strued as obliging a Contracting State to
grant to residents of the other Contracting
State any personal allowances, reliefs and
reductions for taxation purposes on account
of civil status or family responsibilities
which it grants to its own residents.
3. Except where the provisions of para-
graph 1 of Article 9, paragraph 7 of Article
11, or paragraph 6 of Article 12, apply,
interest, royalties and other disbursements
paid by an enterprise of a Contracting State
to a resident of the other Contracting State
shall, for the purpose of deteraiining the
taxable profits of such enterprise, be deduc-
tible under the same conditions as if they had
been paid to a resident of the first-mentioned
State. Similarly, any debts of an enterprise of
a Contracting State to a resident of the other
Contracting State shall, for the purpose of
2493
SFS 1995:1338
SFS 1995:1338
s�dant f�retags beskattningsbara f�rmogenhet
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 perso-
ner med hemvist i den andra avtalsslutande
staten, skall inte i den f�rstn�mnda staten bli
f�rem�l f�r beskattning eller d�rmed sam-
manh�ngande krav som �r av annat slag eller
mer tyngande �n den beskattning och d�rmed
sammanh�ngande krav som annat liknande
f�retag i den f�rstn�mnda staten �r eller kan
bli underkastat.
5. Utan hinder av best�mmelserna i artikel
2 till�mpas best�mmelserna i f�revarande
artikel p� skatter av varje slag och beskaffen-
het.
Artikel 24
F�rfarandet vid �msesidig �verenskommelse
1. Om en person anser att en avtalsslutan-
de stat eller b�da avtalsslutande staterna
vidtagit �tg�rder som f�r honom medf�r eller
kommer att medf�ra beskattning som strider
mot best�mmelserna i detta avtal kan han,
utan att detta p�verkar hans r�tt att anv�nda
sig av de r�ttsmedel som finns i dessa staters
interna r�ttsordning, framl�gga saken f�r den
beh�riga myndigheten i den avtalsslutande
stat d�r han har hemvist eller, 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 upphov till beskattning
som strider mot best�mmelserna i avtalet.
2494
determining the taxable capital of such enter-
prise, be deductible under the same condi-
tions as if they had been contracted to a
resident of the first-mentioned State.
4. Enterprises of a Contracting State, the
capital of which is wholly or partly owned or
controlled, directly or indirectly, by one or
more residents of the other Contracting
State, shall not be subjected in the first-
mentioned State to any taxation or any requi-
rement connected therewith which is other or
more burdensome than the taxation and
connected requirements to which other simi-
lar enterprises of the first-mentioned State
are or may be subjected.
5. The provisions of this Article shall,
notwithstanding the provisions 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, irrespective of the
remedies provided by the domestic law of
those States, present his case to the compe-
tent authority of the Contracting State of
which he is a resident or, if his case comes
under paragraph 1 of Article 23, to that of
the Contracting State of which he is a natio-
nal. The case must be presented within three
years from the first notification of the action
resulting in taxation not in accordance with
the provisions of the Convention.
2. Om den beh�riga myndigheten finner
inv�ndningen grundad men inte sj�lv kan f�
till st�nd en tillfredsst�llande l�sning, skall
myndigheten s�ka l�sa fr�gan genom �msesi-
dig �verenskommelse med den beh�riga
myndigheten i den andra avtalsslutande staten
i syfte att undvika beskattning som strider
mot avtalet. Om �verenskommelse tr�ffes
mellan de beh�riga myndigheterna skall skatt
p�f�ras och �terbetalning eller avr�kning av
skatt medges i enlighet med denna �verens-
kommelse. �verenskommelse som tr�ffats
skall genomf�ras utan hinder av tidsgr�nser
i de avtalsslutande staternas interna lagstift-
ning.
3. De beh�riga myndigheterna i de av-
talsslutande staterna skall genom �msesidig
�verenskommelse s�ka avg�ra sv�righeter
eller tvivelsm�l som uppkommer i fr�ga om
tolkningen eller till�mpningen av avtalet. De
kan �ven �verl�gga i syfte att undanr�ja
dubbelbeskattning i fall som inte omfattas av
avtalet.
4. De beh�riga myndigheterna i de av-
talsslutande staterna kan tr�da i direkt f�r-
bindelse med varandra i syfte att tr�ffe �ver-
enskommelse i de fall som angivits i f�re-
g�ende punkter. Om muntliga �verl�ggningar
anses underl�tta en �verenskommelse, kan
s�dana �verl�ggningar �ga rum inom en
kommission som best�r av representanter f�r
de beh�riga myndigheterna i de avtalsslutan-
de staterna.
SFS 1995:1338
2. The competent authority shall endea-
vour, 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 competent autho-
rity of the other Contracting State, with a
view to the avoidance of taxation which is
not in accordance with the Convention. In
the event the competent authorities reach an
agreement, taxes shall be imposed, and
refund or credit of taxes shall be allowed by
the Contracting States in accordance with
such agreement. Any agreement reached
shall be implemented notwithstanding any
time limits in the domestic law of the Con-
tracting States.
3. The competent authorities of the Con-
tracting States shall endeavour to resolve by
mutual agreement any difficulties or doubts
arising as to the interpretation or application
of the Convention. They may also consult
together for the elimination of double taxa-
tion in cases not provided for in the Con-
vention.
4. The competent authorities of the Con-
tracting States may communicate with each
other directly for the purpose of reaching an
agreement in the sense of the preceding
paragraphs. When it seems advisable in
order to reach agreement to have an oral
exchange of opinions, such exchange may
take place through a commission consisting
of representatives of the competent authoriti-
es of the Contracting States.
2495
SFS 1995:1338
Artikel 25
Utbyte av upplysningar
1. De beh�riga myndigheterna i de av-
talsslutande staterna skall utbyta s�dana
upplysningar som �r n�dv�ndiga f�r att
till�mpa best�mmelserna i detta avtal eller i
de avtalsslutande staternas interna lagstiftning
betr�ffande skatter som omfattas av avtalet,
i den m�n beskattningen enligt denna lagstift-
ning inte strider mot avtalet. Utbytet av
upplysningar begr�nsas inte av artikel 1.
Upplysningar som en avtalsslutande stat
mottagit skall behandlas s�som hemliga p�
samma s�tt som upplysningar som erh�llits
enligt den interna lagstiftningen i denna stat
och f�r yppas endast f�r personer eller myn-
digheter (d�ri inbegripet domstolar och
administrativa myndigheter) som fastst�ller,
uppb�r eller indriver eller handl�gger besv�r
i fr�ga om skatter som omfattas av avtalet.
Dessa personer eller myndigheter skall an-
v�nda upplysningarna endast f�r s�dana
�ndam�l. De f�r yppa upplysningarna vid
offentliga r�tteg�ngar eller i domstolsav-
g�randen.
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 administrativ praxis i
denna avtalsslutande stat eller i den andra
avtalsslutande staten,
b) l�mna upplysningar som inte �r till-
g�ngliga enligt lagstiftning eller sedvanlig
administrativ praxis i denna avtalsslutande
stat eller i den andra avtalsslutande staten,
c) l�mna upplysningar som skulle r�ja
aff�rshemlighet, industri-, handels- eller
yrkeshemlighet eller i n�ringsverksamhet
nyttjat f�rfaringss�tt eller upplysningar,
vilkas �verl�mnande skulle strida mot all-
m�nna h�nsyn (ordre public).
2496
Article 25
Exchange of Information
1. The competent authorities of the Con-
tracting States shall exchange such informa-
tion as is necessary for carrying out the
provisions of this Convention or of the
domestic laws of the Contracting States
concerning taxes covered by the Convention,
insofar as the taxation thereunder is not
contrary to the Convention. The exchange of
information is not restricted by Article 1.
Any information received by a Contracting
State shall be treated as secret in the same
manner as information obtained under the
domestic laws of that State and shall be
disclosed only to persons or authorities
(including courts and administrative bodies)
involved in the assessment or collection of,
the enforcement in respect of, or the deter-
mination of appeals in relation to, the taxes
covered by the Convention. Such persons or
authorities shall use the information only for
such purposes. They may disclose the in-
formation in public court proceedings or in
judicial decisions.
2. Nothing in paragraph 1 shall be constru-
ed so as to impose on a Contracting State the
obligation:
(a) to carry out administrative measures at
variance with the laws or the administrative
practice of that or of the other Contracting
State;
(b) to supply information which is not
obtainable under the laws or in the normal
course of the administration of that or of the
other Contracting State;
(c) to supply information which would
disclose any trade, business, industrial,
commercial or professional secret or trade
process, or information, the disclosure of
which would be contrary to public policy
(ordre public).
SFS 1995:1338
3. If information is requested by a Con-
tracting State in accordance with this Article,
the other Contracting State shall endeavour
to obtain the information to which the re-
quest relates in the same way as if its own
taxation was involved notwithstanding the
fact that the other State does not, at that
time, need such information. If specifically
requested by the competent authority of a
Contracting State, the competent authority of
the other Contracting State shall endeavour
to provide information under this Article in
the form requested, such as depositions of
witnesses and copies of unedited original
documents (including books, papers, state-
ments, records, accounts or writings), to the
same extent such depositions and documents
can be obtained under the laws and admini-
strative practices of that other State with
respect to its own taxes.
Article 26
Diplomatic Agents and Consular Officers
1. Nothing in this Convention shall affect
the fiscal privileges of diplomatic agents or
consular officers under the general rules of
international law or under the provisions of
special agreements.
2. Notwithstanding Article 4, an individual
who is a member of a diplomatic mission,
consular post or permanent mission of a
Contracting State which is situated in the
other Contracting State or in a third State
shall be deemed for the purpose of the Con-
vention to be a resident of the sending State
if he is liable in the sending State to the
same obligations in relation to tax on his
total income as are residents of that sending
State.
2497
3. Om en avtalsslutande stat beg�r upp-
lysningar enligt denna artikel, skall den
andra avtalsslutande staten str�va efter att
inh�mta de upplysningar som framst�llningen
avser p� samma s�tt som om det g�llde skatt
till den egna staten utan hinder av att den vid
denna tidpunkt inte beh�ver informationen.
Om beh�rig myndighet i en avtalsslutande
stat s�rskilt beg�r det, skall den beh�riga
myndigheten i den andra avtalsslutande staten
str�va efter att tillhandah�lla upplysningar
enligt denna artikel i den form som beg�rts,
s�som skriftliga vittnesintyg och bestyrkta
kopior av kompletta originalhandlingar (d�ri
inbegripet bokf�ringar, dokument, rapporter,
protokoll, r�kenskaper eller skriftliga hand-
lingar) i samma omfattning som s�dana intyg
och handlingar kan erh�llas enligt lagstiftning
och administrativ praxis i denna andra stat
betr�ffande dess egna skatter.
Artikel 26
Diplomatiska f�retr�dare och konsul�ra
tj�nstem�n
1. Best�mmelserna i detta avtal ber�r inte
de privilegier vid beskattningen som enligt
folkr�ttens allm�nna regler eller best�mmel-
ser i s�rskilda �verenskommelser tillkommer
diplomatiska f�retr�dare eller konsul�ra
tj�nstem�n.
2. Utan hinder av artikel 4, skall en fysisk
person, som tillh�r en avtalsslutande stats
beskickning, konsulat eller st�ndiga represen-
tation, vilken �r bel�gen i den andra avtals-
slutande staten eller i tredje stat, vid till-
l�mpningen av avtalet anses ha hemvist i den
s�ndande staten om han i den s�ndande
staten �r underkastad samma skyldigheter i
fr�ga om skatt p� hela sin inkomst som
person med hemvist i denna stat.
79-SFS 1995
SFS 1995:1338
3. Avtalet till�mpas inte p internationell
organisation, dess organ eller tj�nstem�n och
inte heller p� person som �r medlem av
tredje stats eller grupp av staters diplomatis-
ka beskickning, konsulat eller st�ndiga repre-
sentation och som vistas i en avtalsslutande
stat utan att i n�gondera avtalsslutande staten
vara underkastad samma skyldigheter i fr�ga
om skatt p hela sin inkomst som person
med hemvist d�r.
Artikel 27
Ikrafttr�dande
1. Regeringarna i de avtalsslutande staterna
skall underr�tta varandra n�r de konstitutio-
nella �tg�rder som kr�vs f�r att detta avtal
skall tr�da i kraft har vidtagits.
2. Avtalet tr�der i kraft trettio dagar efter
den dag d� den sista av dessa underr�ttelser
enligt punkt 1 tas emot och avtalets best�m-
melser till�mpas i b�da avtalsslutande stater-
na:
a) betr�ffande k�llskatter, p� inkomst som
f�rv�rvas den 1 januari det kalender�r som
f�ljer n�rmast efter det �r d� avtalet tr�der i
kraft eller senare;
b) betr�ffande �vriga skatter p� inkomst,
och f�r Argentinas del p� tillg�ngar, p�
skatter som p�f�rs f�r beskattnings�r som
b�rjar den 1 januari det kalender�r som
f�ljer n�rmast efter det �r under vilket avtalet
tr�der i kraft eller senare.
3. Vid ikrafttr�dandet av detta avtal skall
avtalet mellan Republiken Argentinas rege-
ring och Konungariket Sveriges regering f�r
undvikande av dubbelbeskattning betr�ffande
skatter � inkomst och f�rm�genhet under-
tecknat den 3 september 1962 och �verens-
kommelse om �msesidigt fritagande fr�n
inkomstskatt av inkomster, h�rr�rande fr�n
2498
3. The Convention shall not apply to
international organizations, to organs or
officials thereof and to persons who are
members of a diplomatic mission, consular
post or permanent mission of a third State or
a group of States, being present in a Con-
tracting State and who are not liable in either
Contracting State to the same obligations in
relation to tax on their total income as are
residents thereof.
Article 27
Entry into Force
1. The Governments of the Contracting
States shall notify each other that the consti-
tutional requirements for the entry into force
of this Convention have been complied with.
2. The Convention shall enter into force
thirty days after the date of the later of the
notifications referred to in paragraph 1 and
its provisions shall have effect in both Con-
tracting States:
(a) in respect of taxes withheld at source,
on income derived on or after 1 January in
the calendar year next following the year in
which the Convention enters into force;
(b) in respect of other taxes on income and
in the case of the Argentina on assets for
taxes chargeable for any tax year beginning
on or after 1 January in the calendar year
next following the year in which the Con-
vention enters into force.
3. The Agreement between the Govern-
ment of the Republic of Argentina and the
Government of the Kingdom of Sweden for
the avoidance of double taxation on income
and on capital signed on 3 September 1962
and the Agreement for the Avoidance of
double taxation on income derived from
shipping and air transport, concluded by
�
�
sj�- och luftfartstrafik ing�nget genom ut-
v�xling av noter daterade den 20 november
1948 upph�ra att g�lla. Best�mmelserna i
1962 �rs avtal och 1948 �rs �verenskommel-
se skall emellertid forts�tta att g�lla till dess
best�mmelserna i detta avtal i �verensst�m-
melse med best�mmelserna i punkt 2 i denna
artikel skall till�mpas.
Artikel 28
Upph�rande
Detta avtal f�rblir i kraft till dess att det
s�gs upp av en avtalsslutande stat. Vardera
avtalsslutande staten kan p� diplomatisk v�g,
skriftligen upps�ga avtalet genom under-
r�ttelse h�rom minst sex m�nader f�re ut-
g�ngen av varje kalender�r som f�ljer efter
en tidrymd av sex �r fr�n den dag d� avtalet
tr�der i kraft. I h�ndelse av s�dan upps�g-
ning upph�r avtalet att g�lla i b�da avtalsslu-
tande staterna
a) betr�ffande k�llskatter, p� inkomst som
f�rv�rvas den 1 januari det kalender�r som
f�ljer n�rmast efter det �r under vilket under-
r�ttelsen l�mnas eller senare;
b) betr�ffande �vriga skatter p� inkomst,
och f�r Argentinas del p� tillg�ngar, p�
skatter som p�f�rs f�r beskattnings�r som
b�rjar den 1 januari kalender�ret som f�ljer
n�rmast efter det �r under vilket underr�ttel-
sen l�mnas eller senare.
SFS 1995:1338
exchange of notes dated 20 November 1948,
shall terminate upon the entry in force of this
Convention. However, the provisions of the
1962 and 1948 Agreements shall continue in
effect until the provisions of this Convention,
in accordance with the provisions of para-
graph 2 of this Article, shall have effect.
Article 28
Termination
This Convention shall remain in force until
terminated by a Contracting State. Either
Contracting State may terminate the Con-
vention, through diplomatic channels, by
giving written notice of termination at least
six months before the end of any calendar
year following after a period of six years
from the date on which the Convention
enters into force. In such event, the Con-
vention shall cease to have effect in both
Contracting States:
(a) in respect of taxes withheld at source,
on income derived on or after 1 January in
the calendar year next following the year in
which the notice is given;
(b) in respect of other taxes on income and
in the case of the Argentina on assets for
taxes chargeable for any tax year beginning
on or after 1 January in the calendar year
next following the year in which the notice is
given.
2499
SFS 1995:1338
Till bekr�ftelse h�rav har undertecknade,
d�rtill vederb�rligen bemyndigade, under-
tecknat detta avtal.
Som skedde i Stockholm den 31 maj 1995,
i tv� exemplar p� spanska, svenska och
engelska spr�ken, varvid alla tre texterna
�ger lika vitsord. F�r den h�ndelse att tvist
uppkommer vid tolkningen skall dock den
engelska texten �ga f�retr�de.
F�r Konungariket
Sveriges regering
G�ran Persson
F�r Republiken
Argentinas regering
Atilio Molteni
PROTOKOLL
Vid undertecknandet av avtalet denna dag
mellan Konungariket Sverige och Republiken
Argentina f�r att undvika dubbelbeskattning
och f�rhindra skatteflykt betr�ffande skatter
p� inkomst (nedan ben�mnt "avtalet"), har
undertecknade kommit �verens om att f�ljan-
de best�mmelser skall utg�ra en integrerande
del av avtalet.
1. Till samtliga best�mmelser i avtalet och
protokollet
a) Uttrycket "inkomst" inbegriper, n�r inte
sammanhanget f�ranleder annat, ocks� reali-
sationsvinster.
2500
In witness whereof the undersigned being
duly authorised thereto have signed this
Convention.
Done in duplicate at Stockholm this 31st
day of May 1995, in the Spanish, Swedish
and English languages, all three texts being
equally authentic. In the case of divergence
of interpretation the English text shall pre-
vail.
For the Government of
the Kingdom of Sweden
G�run Fersson
For the Government of
the Argentine Republic
Atilio MoUeni
PROTOCOL
At the signing today of the Convention
between the Kingdom of Sweden and the
Argentine Republic for the avoidance of
double taxation and the prevention of fiscal
evasion with respect to taxes on income
(hereinafter referred to as "the Convention"),
the undersigned have agreed upon the fol-
lowing provisions which shall form an in-
tegral part of the Convention:
1. With reference to the entire Convention
and Protocol
(a) It is understood, unless the context
otherwise requires, that the term "income"
also includes capital gains.
SFS 1995:1338
(b) If in the future a Contracting State will
introduce Offshore-legislation, the competent
authorities shall by mutual agreement decide
how the Convention shall apply to enterpri-
ses enjoying privileges under that legislation.
2. With reference to Article 2
Nothing in the Convention shall affect
either Contracting State to levy a tax on
capital or asset according to its domestic
legislation. However, capital or assets repre-
sented by ships or aircraft operated by an
enterprise of a Contracting State in interna-
tional traffic and by movable property per-
taining to the operation of such ships and
aircraft, shall be taxable only in that State.
3. With reference to Article 3 paragraph 1
(a)
For the purposes of the Convention it is
understood that the term "a Contracting
State" and "the other Contracting State"
encompasses any area over which the State
in question exercises fiscal jurisdiction.
4. With reference to Article 7 paragraph 1
It is understood that sub-paragraphs (b)
and (c) shall not apply if the enterprise
shows that such sales or activities could not
reasonably have been undertaken by that
permanent establishment.
2501
b) Om en avtalsslutande stat i framtiden
kommer att inf�ra "offehone"-lagstiftning,
skall de beh�riga myndigheterna genom
�msesidig �verenskommelse bestamma hur
avtalet skall till�mpas i f�rh�llande till f�re-
tag som �tnjuter f�rm�ner enligt den lagstift-
ningen.
2. Till artikel 2
Best�mmelserna i detta avtal ber�r inte
vardera avtalsslutande statens r�tt att beskatta
f�rm�genhet eller tillg�ngar i enlighet med
sin interna lagstiftning. F�rm�genhet eller
tillg�ngar i form av skepp eller luftfartyg
anv�nda i internationell trafik av ett f�retag
i en avtalsslutande stat samt l�s egendom
som h�nf�r sig till anv�ndning av s�dana
skepp och luftfartyg, skall dock endast be-
skattas i denna stat.
3. Till artikel 3 punkt 1 a
Vid till�mpningen av detta avtal skall ut-
trycket "en avtalsslutande stat" och "den
andra avtalsslutande staten" omfatta varje
omr�de �ver vilket staten i fr�ga ut�var
skatter�ttslig jurisdiktion.
4. Till artikel 7 punkt 1
Punkterna b och c skall inte till�mpas om
f�retaget visar att s�dan f�rs�ljning eller
aff�rsverksamhet inte rimligen kan ha be-
drivits genom det festa driftst�llet.
SFS 1995:1338
5. Till artikel 7 punkt 3
Denna best�mmelse skall inte medf�ra
skyldighet f�r en avtalsslutande stat att med-
ge fullt avdrag f�r utgifter n�r avdragsr�tten
f�r dessa p� n�got s�tt �r begr�nsad vid
fastst�llandet av inkomster enligt intern
lagstiftning eller att medge avdrag f�r ut-
gifter, som p� grund av sin beskaffenhet,
inte �r generellt avdragsgilla enligt denna
stats interna lagstiftning.
6. Till artikel 7 punkt 5
Utan hinder av best�mmelsen i artikel 5
punkt 6 d i detta avtal skall export av varor
ink�pta av ett f�retag f�rbli underkastad
g�llande intern lagstiftning ang�ende export.
7. Till artiklarna 8 och 13
Best�mmelserna i artikel 8 punkt 1 och
artikel 13 punkt 1 till�mpas betr�ffande
inkomst respektive realisationsvinst som
f�rv�rvas av luftfartskonsortiet Scandinavian
Airlines System (SAS) endast i fr�ga om den
del av inkomsten eller realisationsvinsten
som motsvarar den andel i konsortiet som
innehas av AB Aerotransport (ABA), den
svenske del�garen i Scandinavian Airlines
System (SAS).
8. Till artikel 10 punkt 2
De beh�riga myndigheterna i de avtalsslu-
tande staterna skall, f�re den 30 juni under
det tredje �r som detta avtal till�mpas, r�d-
g�ra f�r att best�mma om de skattesatser,
som f�reskrivs i artikel 10 punkt 2 skall
neds�ttas eller om utdelning mellan bolag
skall vara undantagen fr�n beskattning i den
2502
5. With reference to Article 7 paragraph 3
It is understood that nothing contained
therein shall require a Contracting State to
allow the total deduction for certain expenses
when they are limited in some way in the
determination of profits under its domestic
tax laws or to allow the deduction of any
expenditure which, by reason of its nature, is
not generally allowed as a deduction under
the taxation laws of that State.
6. With reference to Article 7 paragraph 5
The export of goods or merchandise pur-
chased by an enterprise shall, notwithstan-
ding sub-paragraph (d) of paragraph 6 of Ar-
ticle 5 of the Convention, remain subject to
the domestic legislation in force concerning
export.
7. With reference to Articles 8 and 13
It is understood that with respect to profits
or capital gains derived by the air transport
consortium Scandinavian Airlines System
(SAS) the provisions of paragraph 1 of
Article 8 and paragraph 1 of Article 13,
respectively, shall apply only to such part of
the profits or gains as corresponds to the
participation held in that consortium by AB
Aerotransport (ABA), the Swedish partner of
Scandinavian Airlines System (SAS).
8. With reference to Article 10 paragraph 2
Before June 30th during the third year of
which the Convention applies the competent
authorities of the Contracting States shall
consult in order to determine if the rates of
tax provided for in paragraph 2 of Article 10
shall be lowered or if inter-company divi-
dends shall be exempted from tax in the
SFS 1995:1338
Contracting State in which the company
paying the dividends is a resident.
9. With respect to Article 12 paragraph 2
(a) The limitations on the taxation at sour-
ce provided for under paragraph 2 are, in
the case of the Argentine, subject to the
registration requirements provided for in its
domestic legislation.
(b) It is understood that the 15 per cent
rate provided for in sub-paragraph (d) shall,
instead of the 10 per cent rate provided for
in sub-paragraph (c), apply for royalties paid
in consideration for the use of, or the right
to use, industrial or scientific equipment if
such payments are being made between re-
lated persons.
10. With reference to Article 15 paragraph 3
It is understood that where a resident of
Sweden derives remuneration in respect of
an employment exercised aboard an aircraft
operated in international traffic by the air
transport consortium Scandinavian Airlines
System (SAS), such remuneration shall be
taxable only in Sweden.
11. With reference to Article 22 paragraph 2
It is understood that if an extension of the
time period mentioned in sub-paragraph (g)
of this paragraph will not be agreed upon by
the competent authorities, all the provisions
regarding a limitation of the taxation at
source shall be re-negotiated.
2503
avtalsslutande stat i vilken det foretag som
betalar utdelningen har hemvist.
9. Till artikel 12 punkt 2
a) Den begr�nsning i kallbeskattningen
som f�reskrivs i punkt 2 skall, i fr�ga om
Argentina, vara underkastad det registre-
ringsf�rfarande som f�reskrivs i dess interna
lagstiftning.
b) I stallet f�r den i punkt c f�reskrivna
skattesatsen om 10 procent skall den i punkt
d f�reskrivna skattesatsen om 15 procent
till�mpas p� royalty som avser betalning f�r
nyttjandet eller r�tten att nyttja industriell
eller vetenskaplig utrustning n�r s�dan be-
talning sker mellan n�rst�ende personer.
10. Till artikel 15 punkt 3
Ers�ttning, som en person med hemvist i
Sverige erh�ller f�r arbete som utf�rs om-
bord p� luftfartyg som anv�nds i internatio-
nell trafik av luftfartskonsortiet Scandinavian
Airlines System (SAS), skall beskattas endast
i Sverige.
11. Till artikel 22 punkt 2
Om de beh�riga myndigheterna inte kom-
mer �verens om en s�dan f�rl�ngning av
tidsperioden som omn�mns i punkt g skall
alla best�mmelser som avser begr�nsning av
k�llstatsbeskattning omf�rhandlas.
SFS 1995:1338
12. Till artikel 23
Best�mmelserna i detta avtal skall inte
f�rst�s s� att en avtalsslutande stat �r f�r-
hindrad att till�mpa best�mmelser i dess
interna lagstiftning om bolag som i allt f�r
h�g grad finansierats med fr�mmande kapital
("thin capitalization provisions").
Till bekr�ftelse h�rav har undertecknade,
d�rtill vederb�rligen bemyndigade, under-
tecknat detta protokoll.
Som skedde i Stockholm den 31 maj 1995,
i tv� exemplar p� spanska, svenska och
engelska spr�ken, varvid alla tre texterna
�ger lika vitsord. F�r den h�ndelse att tvist
uppkommer vid tolkningen skall dock den
engelska texten �ga f�retr�de.
F�r Konungariket
Sveriges regering
G�ran Persson
F�r Republiken
Argentinas regering
Atilio Molteni
12. With reference to Article 23
It is understood that the provisions of the
Convention shall not be interpreted so as to
prevent the application by a Contracting
State of the thin capitalization provisions
provided for in its domestic law.
In witness whereof the undersigned being
duly authorised thereto have signed this
Protocol.
Done in duplicate at Stockholm this 31st
day of May 1995, in the Spanish, Swedish
and English languages, all three texts being
equally authentic. In the case of divergence
of interpretation the English text shall pre-
vail.
For the Government of
the Kingdom of Sweden
Gdran Fersson
For the Government of
the Argentine Republic
Atilio Molteni
2504