SFS 1995:1339 Lag om dubbelbeskattningsavtal mellan Sverige och Ukraina

Du är här: Start / Skatterätt / Lag (1995:1339) om dubbelbeskattningsavtal mellan Sverige och Ukraina / SFS 1995:1339 Lag om dubbelbeskattningsavtal mellan Sverige och Ukraina
SFS 1995_1339 Lag om dubbelbeskattningsavtal mellan Sverige och Ukraina

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:18px;font-family:Times;color:#000000;} .ft11{font-size:12px;font-family:Times;color:#000000;} .ft12{font-size:13px;font-family:Times;color:#000000;} .ft13{font-size:8px;font-family:Times;color:#000000;} .ft14{font-size:13px;font-family:Times;color:#000000;} .ft15{font-size:7px;font-family:Times;color:#000000;} .ft16{font-size:18px;line-height:22px;font-family:Times;color:#000000;} .ft17{font-size:12px;line-height:13px;font-family:Times;color:#000000;} .ft18{font-size:18px;line-height:19px;font-family:Times;color:#000000;} .ft19{font-size:18px;line-height:18px;font-family:Times;color:#000000;} .ft110{font-size:13px;line-height:15px;font-family:Times;color:#000000;} .ft111{font-size:13px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:13px;font-family:Times;color:#000000;} .ft22{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft23{font-size:13px;font-family:Times;color:#000000;} .ft24{font-size:13px;font-family:Times;color:#000000;} .ft25{font-size:13px;font-family:MyriadPro;color:#000000;} .ft26{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:15px;font-family:Times;color:#000000;} .ft31{font-size:13px;font-family:Times;color:#000000;} .ft32{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft33{font-size:13px;font-family:MyriadPro;color:#000000;} .ft34{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft40{font-size:13px;font-family:Times;color:#000000;} .ft41{font-size:13px;font-family:Times;color:#000000;} .ft42{font-size:13px;font-family:Times;color:#000000;} .ft43{font-size:15px;font-family:Times;color:#000000;} .ft44{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft50{font-size:15px;font-family:Times;color:#000000;} .ft51{font-size:13px;font-family:Times;color:#000000;} .ft52{font-size:13px;font-family:Times;color:#000000;} .ft53{font-size:13px;font-family:Times;color:#000000;} .ft54{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft60{font-size:15px;font-family:Times;color:#000000;} .ft61{font-size:13px;font-family:Times;color:#000000;} .ft62{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft63{font-size:13px;font-family:MyriadPro;color:#000000;} .ft64{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft70{font-size:15px;font-family:Times;color:#000000;} .ft71{font-size:13px;font-family:Times;color:#000000;} .ft72{font-size:13px;font-family:Times;color:#000000;} .ft73{font-size:13px;font-family:Times;color:#000000;} .ft74{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft80{font-size:15px;font-family:Times;color:#000000;} .ft81{font-size:13px;font-family:Times;color:#000000;} .ft82{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft83{font-size:13px;font-family:MyriadPro;color:#000000;} .ft84{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft90{font-size:15px;font-family:Times;color:#000000;} .ft91{font-size:13px;font-family:Times;color:#000000;} .ft92{font-size:13px;font-family:Times;color:#000000;} .ft93{font-size:13px;font-family:Times;color:#000000;} .ft94{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft100{font-size:15px;font-family:Times;color:#000000;} .ft101{font-size:13px;font-family:Times;color:#000000;} .ft102{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft103{font-size:13px;font-family:Times;color:#000000;} .ft104{font-size:13px;font-family:Times;color:#000000;} .ft105{font-size:13px;font-family:MyriadPro;color:#000000;} .ft106{font-size:12px;font-family:MyriadPro;color:#000000;} .ft107{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft112{font-size:15px;font-family:Times;color:#000000;} .ft113{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft120{font-size:15px;font-family:Times;color:#000000;} .ft121{font-size:13px;font-family:Times;color:#000000;} .ft122{font-size:13px;font-family:Times;color:#000000;} .ft123{font-size:13px;font-family:Times;color:#000000;} .ft124{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft125{font-size:13px;line-height:14px;font-family:Times;color:#000000;} .ft126{font-size:13px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft130{font-size:15px;font-family:Times;color:#000000;} .ft131{font-size:13px;font-family:Times;color:#000000;} .ft132{font-size:13px;font-family:Times;color:#000000;} .ft133{font-size:13px;font-family:Times;color:#000000;} .ft134{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft135{font-size:13px;line-height:14px;font-family:Times;color:#000000;} .ft136{font-size:13px;line-height:17px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft140{font-size:15px;font-family:Times;color:#000000;} .ft141{font-size:13px;font-family:Times;color:#000000;} .ft142{font-size:13px;font-family:Times;color:#000000;} .ft143{font-size:13px;font-family:Times;color:#000000;} .ft144{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft150{font-size:15px;font-family:Times;color:#000000;} .ft151{font-size:13px;font-family:Times;color:#000000;} .ft152{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft153{font-size:13px;font-family:MyriadPro;color:#000000;} .ft154{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft160{font-size:15px;font-family:Times;color:#000000;} .ft161{font-size:13px;font-family:Times;color:#000000;} .ft162{font-size:13px;font-family:Times;color:#000000;} .ft163{font-size:13px;font-family:Times;color:#000000;} .ft164{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft170{font-size:15px;font-family:Times;color:#000000;} .ft171{font-size:13px;font-family:Times;color:#000000;} .ft172{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft180{font-size:15px;font-family:Times;color:#000000;} .ft181{font-size:13px;font-family:Times;color:#000000;} .ft182{font-size:13px;font-family:Times;color:#000000;} .ft183{font-size:13px;font-family:Times;color:#000000;} .ft184{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft190{font-size:15px;font-family:Times;color:#000000;} .ft191{font-size:13px;font-family:Times;color:#000000;} .ft192{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft200{font-size:15px;font-family:Times;color:#000000;} .ft201{font-size:13px;font-family:Times;color:#000000;} .ft202{font-size:13px;font-family:Times;color:#000000;} .ft203{font-size:13px;font-family:Times;color:#000000;} .ft204{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft210{font-size:15px;font-family:Times;color:#000000;} .ft211{font-size:13px;font-family:Times;color:#000000;} .ft212{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft213{font-size:13px;font-family:MyriadPro;color:#000000;} .ft214{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft220{font-size:15px;font-family:Times;color:#000000;} .ft221{font-size:13px;font-family:Times;color:#000000;} .ft222{font-size:13px;font-family:Times;color:#000000;} .ft223{font-size:13px;font-family:Times;color:#000000;} .ft224{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft230{font-size:15px;font-family:Times;color:#000000;} .ft231{font-size:13px;font-family:Times;color:#000000;} .ft232{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft233{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft240{font-size:15px;font-family:Times;color:#000000;} .ft241{font-size:13px;font-family:Times;color:#000000;} .ft242{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft243{font-size:13px;font-family:Times;color:#000000;} .ft244{font-size:13px;font-family:Times;color:#000000;} .ft245{font-size:13px;font-family:TimesNewRoman,Italic;color:#000000;} .ft246{font-size:13px;line-height:14px;font-family:Times;color:#000000;} .ft247{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft250{font-size:15px;font-family:Times;color:#000000;} .ft251{font-size:13px;font-family:Times;color:#000000;} .ft252{font-size:13px;font-family:Times;color:#000000;} .ft253{font-size:13px;font-family:Times;color:#000000;} .ft254{font-size:12px;font-family:Times;color:#000000;} .ft255{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft260{font-size:15px;font-family:Times;color:#000000;} .ft261{font-size:13px;font-family:Times;color:#000000;} .ft262{font-size:13px;font-family:Times;color:#000000;} .ft263{font-size:13px;font-family:Times;color:#000000;} .ft264{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft270{font-size:15px;font-family:Times;color:#000000;} .ft271{font-size:13px;font-family:Times;color:#000000;} .ft272{font-size:13px;font-family:Times;color:#000000;} .ft273{font-size:13px;font-family:Times;color:#000000;} .ft274{font-size:13px;line-height:14px;font-family:Times;color:#000000;} .ft275{font-size:13px;line-height:15px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft280{font-size:15px;font-family:Times;color:#000000;} .ft281{font-size:13px;font-family:Times;color:#000000;} .ft282{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft290{font-size:15px;font-family:Times;color:#000000;} .ft291{font-size:13px;font-family:Times;color:#000000;} .ft292{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft293{font-size:15px;font-family:Times_Roman;color:#000000;} .ft294{font-size:13px;font-family:MyriadPro;color:#000000;} .ft295{font-size:13px;line-height:14px;font-family:Times;color:#000000;} .ft296{font-size:13px;line-height:15px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft300{font-size:15px;font-family:Times;color:#000000;} .ft301{font-size:13px;font-family:Times;color:#000000;} .ft302{font-size:13px;font-family:Times;color:#000000;} .ft303{font-size:13px;font-family:Times;color:#000000;} .ft304{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft310{font-size:15px;font-family:Times;color:#000000;} .ft311{font-size:13px;font-family:Times;color:#000000;} .ft312{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft313{font-size:15px;font-family:Times_Roman;color:#000000;} .ft314{font-size:13px;font-family:MyriadPro;color:#000000;} .ft315{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft320{font-size:15px;font-family:Times;color:#000000;} .ft321{font-size:13px;font-family:Times;color:#000000;} .ft322{font-size:13px;font-family:Times;color:#000000;} .ft323{font-size:13px;font-family:Times;color:#000000;} .ft324{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft325{font-size:13px;font-family:MyriadPro;color:#000000;} .ft326{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft330{font-size:15px;font-family:Times;color:#000000;} .ft331{font-size:13px;font-family:Times;color:#000000;} .ft332{font-size:13px;font-family:Times;color:#000000;} .ft333{font-size:13px;font-family:Times;color:#000000;} .ft334{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft340{font-size:15px;font-family:Times;color:#000000;} .ft341{font-size:13px;font-family:Times;color:#000000;} .ft342{font-size:13px;font-family:Times;color:#000000;} .ft343{font-size:13px;font-family:Times;color:#000000;} .ft344{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft350{font-size:15px;font-family:Times;color:#000000;} .ft351{font-size:13px;font-family:Times;color:#000000;} .ft352{font-size:13px;font-family:Times;color:#000000;} .ft353{font-size:13px;font-family:Times;color:#000000;} .ft354{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft360{font-size:15px;font-family:Times;color:#000000;} .ft361{font-size:13px;font-family:Times;color:#000000;} .ft362{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft363{font-size:13px;font-family:Times;color:#000000;} .ft364{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft370{font-size:15px;font-family:Times;color:#000000;} .ft371{font-size:13px;font-family:Times;color:#000000;} .ft372{font-size:13px;font-family:TimesNewRoman;color:#000000;} .ft373{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft380{font-size:15px;font-family:Times;color:#000000;} .ft381{font-size:13px;font-family:Times;color:#000000;} .ft382{font-size:13px;font-family:Times;color:#000000;} .ft383{font-size:13px;line-height:14px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:42px;left:491px;white-space:nowrap" class="ft17"><b>SFS 1995:1339 <br/></b>Utkom fr�n trycket <br/>den 20 december 1995 </p> <p style="position:absolute;top:44px;left:61px;white-space:nowrap" class="ft19"><b>Lag <br/>om dubbelbeskattningsavtal mellan Sverige och <br/>Ukraina; </b></p> <p style="position:absolute;top:117px;left:61px;white-space:nowrap" class="ft12">utf�rdad den 30 november 1995. </p> <p style="position:absolute;top:149px;left:72px;white-space:nowrap" class="ft12">Enligt riksdagens beslut1 f�reskrivs f�ljande. </p> <p style="position:absolute;top:181px;left:61px;white-space:nowrap" class="ft14"><b>1 �</b> Det avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt </p> <p style="position:absolute;top:197px;left:60px;white-space:nowrap" class="ft12">betr�ffande skatter p� inkomst som Sverige och Ukraina undertecknade den </p> <p style="position:absolute;top:213px;left:61px;white-space:nowrap" class="ft12">14 augusti 1995 skall, tillsammans med det protokoll som �r fogat till </p> <p style="position:absolute;top:228px;left:60px;white-space:nowrap" class="ft110">avtalet och som utg�r en del av detta, g�lla som lag h�r i landet. Avtalet �r <br/>avfattat p� svenska, ukrainska och engelska. Den svenska och den engelska <br/>texten framg�r av bilaga till denna lag. </p> <p style="position:absolute;top:292px;left:60px;white-space:nowrap" class="ft111"><b>2 �</b> Avtalets beskattningsregler skall till�mpas endast i den m�n dessa <br/>medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle <br/>f�religga. </p> <p style="position:absolute;top:356px;left:60px;white-space:nowrap" class="ft110"><b>3 �</b> Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt <br/>best�mmelserna i avtalet beskattas endast i Ukraina, skall s�dan inkomst <br/>inte tas med vid taxeringen i Sverige. </p> <p style="position:absolute;top:419px;left:73px;white-space:nowrap" class="ft12">1. Denna lag tr�der i kraft den dag regeringen best�mmer. </p> <p style="position:absolute;top:435px;left:72px;white-space:nowrap" class="ft12">2. Denna lag skall till�mpas betr�ffande inkomst som f�rv�rvas den </p> <p style="position:absolute;top:451px;left:61px;white-space:nowrap" class="ft12">1 januari �ret n�rmast efter det �r d� avtalet tr�der i kraft eller senare. </p> <p style="position:absolute;top:467px;left:72px;white-space:nowrap" class="ft12">3. F�ljande f�rfattningar skall inte l�ngre till�mpas s�vitt avser f�rh�llan-</p> <p style="position:absolute;top:483px;left:60px;white-space:nowrap" class="ft12">det mellan Sverige och Ukraina, n�mligen </p> <p style="position:absolute;top:499px;left:72px;white-space:nowrap" class="ft12">- lagen (1982:708) om dubbelbeskattningsavtal mellan Sverige och </p> <p style="position:absolute;top:515px;left:60px;white-space:nowrap" class="ft12">Sovjetunionen, </p> <p style="position:absolute;top:531px;left:71px;white-space:nowrap" class="ft12">- kung�relsen (1971:130) om till�mpning av protokoll mellan Sverige </p> <p style="position:absolute;top:547px;left:60px;white-space:nowrap" class="ft110">och Sovjetunionen ang�ende �msesidig skattebefrielse f�r luftfartsf�retag <br/>och deras anst�llda, </p> <p style="position:absolute;top:579px;left:71px;white-space:nowrap" class="ft12">- kung�relsen (1973:563) om till�mpning av protokoll mellan Sverige </p> <p style="position:absolute;top:595px;left:60px;white-space:nowrap" class="ft12">och Sovjetunionen ang�ende �msesidig skattebefrielse f�r sj�fartsf�retag. </p> <p style="position:absolute;top:611px;left:72px;white-space:nowrap" class="ft111">De angivna f�rfattningarna skall dock fortfarande till�mpas <br/>a) p� inkomst som f�rv�rvas f�re den 1 januari �ret efter det d� lagen tr�-</p> <p style="position:absolute;top:643px;left:60px;white-space:nowrap" class="ft12">der i kraft, samt </p> <p style="position:absolute;top:660px;left:71px;white-space:nowrap" class="ft12">b) betr�ffande skatt p� f�rm�genhet, p� skatt som p�f�rs vid taxeringen </p> <p style="position:absolute;top:676px;left:60px;white-space:nowrap" class="ft12">�ret efter det d� lagen tr�dde i kraft eller vid tidigare �rs taxering. </p> <p style="position:absolute;top:709px;left:59px;white-space:nowrap" class="ft12">P� regeringens v�gnar </p> <p style="position:absolute;top:740px;left:59px;white-space:nowrap" class="ft12">LENA HJELM-WALL�N </p> <p style="position:absolute;top:771px;left:269px;white-space:nowrap" class="ft12">G�RAN PERSSON </p> <p style="position:absolute;top:790px;left:269px;white-space:nowrap" class="ft12">(Finansdepartementet) </p> <p style="position:absolute;top:848px;left:61px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:845px;left:65px;white-space:nowrap" class="ft11"> Prop. 1995/96:55, bet. 1995/96:SkU6, rskr. 1995/96:14. </p> <p style="position:absolute;top:844px;left:572px;white-space:nowrap" class="ft12">2505 </p> </div> <div id="page2-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:45px;left:43px;white-space:nowrap" class="ft20"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:78px;left:169px;white-space:nowrap" class="ft26">AVTAL MELLAN <br/>SVERIGE OCH UKRAINA <br/>F�R ATT UNDVIKA <br/>DUBBELBESKATTNING OCH <br/>F�RHINDRA SKATTEFLYKT </p> <p style="position:absolute;top:150px;left:169px;white-space:nowrap" class="ft26">BETR�FFANDE SKATTER P� <br/>INKOMST </p> <p style="position:absolute;top:209px;left:181px;white-space:nowrap" class="ft21">Sverige och Ukraina, som �nskar </p> <p style="position:absolute;top:224px;left:169px;white-space:nowrap" class="ft26">ing� ett avtal f�r att undvika dub-<br/>belbeskattning och f�rhindra skatte-</p> <p style="position:absolute;top:252px;left:170px;white-space:nowrap" class="ft21">flykt betr�ffande skatter p in-</p> <p style="position:absolute;top:267px;left:169px;white-space:nowrap" class="ft21">komst, har kommit �verens om </p> <p style="position:absolute;top:281px;left:170px;white-space:nowrap" class="ft21">f�ljande: </p> <p style="position:absolute;top:330px;left:169px;white-space:nowrap" class="ft23"><b>Artikel 1 </b></p> <p style="position:absolute;top:359px;left:169px;white-space:nowrap" class="ft24"><i>Personer p� vilka avtalet till�mpas </i></p> <p style="position:absolute;top:388px;left:181px;white-space:nowrap" class="ft21">Detta avtal till�mpas p� personer </p> <p style="position:absolute;top:403px;left:169px;white-space:nowrap" class="ft26">som har hemvist i en avtalsslutande <br/>stat eller i b�da avtalsslutande <br/>staterna. </p> <p style="position:absolute;top:480px;left:169px;white-space:nowrap" class="ft23"><b>Artikel 2 </b></p> <p style="position:absolute;top:509px;left:169px;white-space:nowrap" class="ft24"><i>Skatter som omfattas av avtalet </i></p> <p style="position:absolute;top:539px;left:182px;white-space:nowrap" class="ft21">1. Detta avtal till�mpas p� skat-</p> <p style="position:absolute;top:553px;left:169px;white-space:nowrap" class="ft26">ter p� inkomst och p� realisations-<br/>vinst som p�f�rs f�r en avtalsslu-<br/>tande stats, dess politiska underav-<br/>delningars eller lokala myndig-<br/>heters rakning, oberoende av det <br/>s�tt p� vilket skatterna tas ut. </p> <p style="position:absolute;top:656px;left:181px;white-space:nowrap" class="ft21">2. Med skatter p� inkomst f�r-</p> <p style="position:absolute;top:670px;left:169px;white-space:nowrap" class="ft26">st�s alla skatter, som utg�r p� <br/>inkomst i dess helhet eller p� delar <br/>av inkomst, d�ri inbegripna skatter </p> <p style="position:absolute;top:714px;left:169px;white-space:nowrap" class="ft26">p� vinst p� grund av �verl�telse av <br/>l�s eller fest egendom, skatt p� den <br/>totala l�nesumman som utbetalas <br/>av f�retag samt skatter p� v�rde-<br/>stegring. </p> <p style="position:absolute;top:802px;left:181px;white-space:nowrap" class="ft21">3. De skatter p� vilka detta avtal </p> <p style="position:absolute;top:817px;left:169px;white-space:nowrap" class="ft21">till�mpas �r: </p> <p style="position:absolute;top:46px;left:541px;white-space:nowrap" class="ft24"><i>Bilaga </i></p> <p style="position:absolute;top:79px;left:385px;white-space:nowrap" class="ft26">CONVENTION BETWEEN <br/>SWEDEN AND UKRAINE </p> <p style="position:absolute;top:108px;left:384px;white-space:nowrap" class="ft26">FOR THE AVOIDANCE OF <br/>DOUBLE TAXATION AND THE <br/>PREVENTION OF FISCAL <br/>EVASION WITH RESPECT TO <br/>TAXES ON INCOME </p> <p style="position:absolute;top:209px;left:397px;white-space:nowrap" class="ft21">Sweden and Ukraine, desiring to </p> <p style="position:absolute;top:224px;left:384px;white-space:nowrap" class="ft26">conclude a Convention for the <br/>Avoidance of Double Taxation and <br/>the Prevention of Fiscal Evasion <br/>with respect to Taxes on Income, <br/>have agreed as follows: </p> <p style="position:absolute;top:330px;left:384px;white-space:nowrap" class="ft23"><b>Article 1 </b></p> <p style="position:absolute;top:359px;left:384px;white-space:nowrap" class="ft24"><i>Personal scope </i></p> <p style="position:absolute;top:388px;left:396px;white-space:nowrap" class="ft21">This convention shall apply to </p> <p style="position:absolute;top:403px;left:384px;white-space:nowrap" class="ft26">persons who are residents of one <br/>or both of the Contracting States. </p> <p style="position:absolute;top:480px;left:384px;white-space:nowrap" class="ft23"><b>Article 2 </b></p> <p style="position:absolute;top:509px;left:385px;white-space:nowrap" class="ft24"><i>Taxes covered </i></p> <p style="position:absolute;top:539px;left:396px;white-space:nowrap" class="ft21">(1) This Convention shall apply </p> <p style="position:absolute;top:553px;left:384px;white-space:nowrap" class="ft26">to taxes on income and on capital <br/>gains imposed on behalf of a Con-<br/>tracting State or of its political <br/>subdivisions or local authorities, <br/>irrespective of the manner in which <br/>they are levied. </p> <p style="position:absolute;top:656px;left:396px;white-space:nowrap" class="ft21">(2) There shall be regarded as </p> <p style="position:absolute;top:670px;left:384px;white-space:nowrap" class="ft26">taxes on income all taxes imposed <br/>on total income or on elements of <br/>income including taxes on gains <br/>from the alienation of movable or <br/>immovable property, taxes on the <br/>total amounts of wages or salaries </p> <p style="position:absolute;top:758px;left:384px;white-space:nowrap" class="ft21">paid by enterprises, as well as </p> <p style="position:absolute;top:772px;left:384px;white-space:nowrap" class="ft21">taxes on capital appreciation. </p> <p style="position:absolute;top:802px;left:396px;white-space:nowrap" class="ft21">(3) The taxes to which this Con-</p> <p style="position:absolute;top:817px;left:384px;white-space:nowrap" class="ft21">vention shall apply are: </p> <p style="position:absolute;top:847px;left:46px;white-space:nowrap" class="ft21">2506 </p> <p style="position:absolute;top:249px;left:334px;white-space:nowrap" class="ft25">�</p> </div> <div id="page3-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:41px;left:501px;white-space:nowrap" class="ft30"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:43px;left:72px;white-space:nowrap" class="ft31">a) i Ukraina: </p> <p style="position:absolute;top:58px;left:83px;white-space:nowrap" class="ft31">1) skatten p vinst (inkomst) </p> <p style="position:absolute;top:72px;left:73px;white-space:nowrap" class="ft34">fr�n f�retag (podatok na pributok <br/>(dokhody) pidpriemstv), </p> <p style="position:absolute;top:101px;left:81px;white-space:nowrap" class="ft31">2) inkomstskatten p� medborga-</p> <p style="position:absolute;top:116px;left:72px;white-space:nowrap" class="ft34">re (pributkovy podatok z groma-<br/>dyan) <br/>(i det f�ljande ben�mnda &#34;ukra-</p> <p style="position:absolute;top:159px;left:60px;white-space:nowrap" class="ft31">insk skatt&#34;); </p> <p style="position:absolute;top:174px;left:71px;white-space:nowrap" class="ft31">b) i Sverige: </p> <p style="position:absolute;top:188px;left:82px;white-space:nowrap" class="ft31">1) den statliga inkomstskatten, </p> <p style="position:absolute;top:202px;left:72px;white-space:nowrap" class="ft34">sj�mansskatten och kupongskat-<br/>ten d�ri inbegripna, </p> <p style="position:absolute;top:276px;left:81px;white-space:nowrap" class="ft31">2) den s�rskilda inkomstskatten </p> <p style="position:absolute;top:290px;left:73px;white-space:nowrap" class="ft31">f�r utomlands bosatta, </p> <p style="position:absolute;top:305px;left:82px;white-space:nowrap" class="ft31">3) den s�rskilda inkomstskatten </p> <p style="position:absolute;top:319px;left:72px;white-space:nowrap" class="ft34">f�r utomlands bosatta artister <br/>m.fl., och </p> <p style="position:absolute;top:348px;left:81px;white-space:nowrap" class="ft31">4) den kommunala inkomstskat-</p> <p style="position:absolute;top:363px;left:72px;white-space:nowrap" class="ft31">ten </p> <p style="position:absolute;top:391px;left:73px;white-space:nowrap" class="ft31">(i det f�ljande ben�mnda &#34;svensk </p> <p style="position:absolute;top:406px;left:61px;white-space:nowrap" class="ft31">skatt&#34;). </p> <p style="position:absolute;top:436px;left:72px;white-space:nowrap" class="ft31">4. Avtalet till�mpas �ven betr�f-</p> <p style="position:absolute;top:450px;left:61px;white-space:nowrap" class="ft31">fande nya skatter p� inkomst och </p> <p style="position:absolute;top:465px;left:60px;white-space:nowrap" class="ft34">p� f�rm�genhet, som efter under-<br/>tecknandet av detta avtal inf�rs i <br/>en avtalsslutande stat. De beh�riga <br/>myndigheterna i de avtalsslutande <br/>staterna skall genom �msesidig <br/>�verenskommelse besluta huruvida <br/>en skatt som inf�rs i n�gon av de <br/>avtalsslutande staterna �r s�dan <br/>skatt som avtalet skall till�mpas p� <br/>i enlighet med vad som anges i </p> <p style="position:absolute;top:611px;left:61px;white-space:nowrap" class="ft31">f�reg�ende mening. </p> <p style="position:absolute;top:641px;left:72px;white-space:nowrap" class="ft31">5. Avtalet till�mpas �ven p� </p> <p style="position:absolute;top:656px;left:60px;white-space:nowrap" class="ft34">skatter av samma eller i huvudsak <br/>likartat slag, som efter underteck-<br/>nandet av detta avtal p�f�rs vid <br/>sidan av eller i st�llet f�r de skatter <br/>som anges i punkt 3. De beh�riga <br/>myndigheterna i de avtalsslutande </p> <p style="position:absolute;top:743px;left:61px;white-space:nowrap" class="ft31">staterna skall meddela varandra de </p> <p style="position:absolute;top:758px;left:61px;white-space:nowrap" class="ft34">v�sentliga �ndringar som vidtagits <br/>i respektive skattelagstiftning. </p> <p style="position:absolute;top:832px;left:73px;white-space:nowrap" class="ft31">6. Best�mmelserna i avtalet �r </p> <p style="position:absolute;top:42px;left:287px;white-space:nowrap" class="ft31">(a) In Ukraine: </p> <p style="position:absolute;top:57px;left:296px;white-space:nowrap" class="ft31">(i) the tax on profit (income) of </p> <p style="position:absolute;top:72px;left:286px;white-space:nowrap" class="ft34">enterprises (podatok na pributok <br/>(dokhody) pidpriemstv); </p> <p style="position:absolute;top:101px;left:296px;white-space:nowrap" class="ft31">(ii) the income tax on citizens </p> <p style="position:absolute;top:115px;left:287px;white-space:nowrap" class="ft34">(pributkovy podatok z groma-<br/>dyan); <br/>(hereinafter referred to as &#34;Uk-</p> <p style="position:absolute;top:159px;left:275px;white-space:nowrap" class="ft31">rainian tax&#34;); </p> <p style="position:absolute;top:173px;left:286px;white-space:nowrap" class="ft31">(b) in Sweden: </p> <p style="position:absolute;top:188px;left:296px;white-space:nowrap" class="ft31">(i) the State income tax (den </p> <p style="position:absolute;top:203px;left:286px;white-space:nowrap" class="ft34">statliga inkomstskatten), inclu-<br/>ding the sailors' tax (sjomans-<br/>skatten) and the coupon tax <br/>(kupongskatten); </p> <p style="position:absolute;top:276px;left:296px;white-space:nowrap" class="ft31">(ii) the special income tax for </p> <p style="position:absolute;top:290px;left:286px;white-space:nowrap" class="ft31">non-residents; </p> <p style="position:absolute;top:305px;left:296px;white-space:nowrap" class="ft31">(iii) the special income tax for </p> <p style="position:absolute;top:319px;left:286px;white-space:nowrap" class="ft31">non-resident artistes; and </p> <p style="position:absolute;top:348px;left:296px;white-space:nowrap" class="ft31">(iv) the communal income tax </p> <p style="position:absolute;top:362px;left:287px;white-space:nowrap" class="ft34">(den kommunala inkomstskat-<br/>ten); <br/>(hereinafter referred to as &#34;Swe-</p> <p style="position:absolute;top:406px;left:275px;white-space:nowrap" class="ft31">dish tax&#34;). </p> <p style="position:absolute;top:435px;left:287px;white-space:nowrap" class="ft31">(4) Where a new tax on income </p> <p style="position:absolute;top:450px;left:275px;white-space:nowrap" class="ft31">or on capital is introduced in a </p> <p style="position:absolute;top:464px;left:275px;white-space:nowrap" class="ft34">Contracting State after the date of <br/>signature of the Convention, the <br/>Convention shall apply also to such <br/>tax. The competent authorities of <br/>the Contracting States shall by <br/>mutual agreement determine whe-<br/>ther a tax which is introduced in <br/>either Contracting State is one to </p> <p style="position:absolute;top:581px;left:275px;white-space:nowrap" class="ft34">which the Convention shall apply <br/>according to the preceding senten-<br/>ce. </p> <p style="position:absolute;top:641px;left:287px;white-space:nowrap" class="ft31">(5) The Convention shall apply </p> <p style="position:absolute;top:656px;left:275px;white-space:nowrap" class="ft34">also to any identical or substantial-<br/>ly similar taxes which are imposed <br/>after the date of signature of the </p> <p style="position:absolute;top:699px;left:276px;white-space:nowrap" class="ft34">Convention in addition to, or in <br/>place of, the taxes referred to in <br/>paragraph (3). The competent <br/>authorities of the Contracting Sta-<br/>tes shall notify each other of any <br/>substantial changes which have <br/>been made in their respective taxa-<br/>tion laws. </p> <p style="position:absolute;top:831px;left:288px;white-space:nowrap" class="ft31">(6) The provisions of the Con-</p> <p style="position:absolute;top:841px;left:572px;white-space:nowrap" class="ft31">2507 </p> <p style="position:absolute;top:54px;left:154px;white-space:nowrap" class="ft33">�</p> </div> <div id="page4-div" style="position:relative;width:647px;height:906px;"> <img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:44px;left:377px;white-space:nowrap" class="ft40">vention do not cover penalties paid </p> <p style="position:absolute;top:59px;left:378px;white-space:nowrap" class="ft44">for violation of taxation legislation <br/>of a Contracting State. </p> <p style="position:absolute;top:137px;left:381px;white-space:nowrap" class="ft41"><b>Article 3 </b></p> <p style="position:absolute;top:166px;left:381px;white-space:nowrap" class="ft42"><i>General definitions </i></p> <p style="position:absolute;top:195px;left:393px;white-space:nowrap" class="ft40">(1) For the purposes of this </p> <p style="position:absolute;top:209px;left:381px;white-space:nowrap" class="ft44">Convention, unless the context <br/>otherwise requires: </p> <p style="position:absolute;top:253px;left:392px;white-space:nowrap" class="ft40">(a) the term &#34;Ukraine&#34;, when </p> <p style="position:absolute;top:267px;left:380px;white-space:nowrap" class="ft44">used in a geographical sense, in-<br/>cludes the territorial sea, and any <br/>area outside the territorial sea <br/>which in accordance with interna-<br/>tional law has been or may hereaf-<br/>ter be designated an area in which <br/>Ukraine may exercise rights with <br/>respect to the seabed and subsoil <br/>and their natural resources; </p> <p style="position:absolute;top:413px;left:393px;white-space:nowrap" class="ft40">(b) the term &#34;Sweden&#34; means the </p> <p style="position:absolute;top:427px;left:381px;white-space:nowrap" class="ft44">Kingdom of Sweden and, when <br/>used in a geographical sense, in-<br/>cludes the national territory, the <br/>territorial sea of Sweden as well as <br/>other maritime areas over which <br/>Sweden in accordance with interna-<br/>tional law exercises sovereign <br/>rights or jurisdiction; </p> <p style="position:absolute;top:545px;left:392px;white-space:nowrap" class="ft40">(c) the terms &#34;a Contracting </p> <p style="position:absolute;top:559px;left:380px;white-space:nowrap" class="ft44">State&#34; and &#34;the other Contracting <br/>State&#34; mean Ukraine or Sweden, as <br/>the context requires; </p> <p style="position:absolute;top:603px;left:392px;white-space:nowrap" class="ft40">(d) the term &#34;person&#34; includes an </p> <p style="position:absolute;top:618px;left:380px;white-space:nowrap" class="ft44">individual, a company and any <br/>other body of persons; </p> <p style="position:absolute;top:647px;left:392px;white-space:nowrap" class="ft40">(e) the term &#34;company&#34; means </p> <p style="position:absolute;top:662px;left:380px;white-space:nowrap" class="ft44">any body corporate or any entity <br/>which is treated as a body corpora-<br/>te for tax purposes; </p> <p style="position:absolute;top:706px;left:392px;white-space:nowrap" class="ft40">(f) the terms &#34;enterprise of a </p> <p style="position:absolute;top:721px;left:380px;white-space:nowrap" class="ft44">Contracting State&#34; and &#34;enterprise <br/>of the other Contracting State&#34; <br/>mean respectively an enterprise <br/>carried on by a resident of a Con-<br/>tracting State and an enterprise <br/>carried on by a resident of the <br/>other Contracting State; </p> <p style="position:absolute;top:823px;left:392px;white-space:nowrap" class="ft40">(g) the term &#34;international traf-</p> <p style="position:absolute;top:44px;left:162px;white-space:nowrap" class="ft40">inte till�mpliga p� straffavgifter, </p> <p style="position:absolute;top:59px;left:163px;white-space:nowrap" class="ft40">som erlagts f�r �vertr�dande av </p> <p style="position:absolute;top:74px;left:164px;white-space:nowrap" class="ft44">skattelagstiftningen i en avtalsslu-<br/>tanda stel. </p> <p style="position:absolute;top:137px;left:166px;white-space:nowrap" class="ft41"><b>Artikel 3 </b></p> <p style="position:absolute;top:166px;left:165px;white-space:nowrap" class="ft42"><i>Allm�nna definitioner </i></p> <p style="position:absolute;top:195px;left:179px;white-space:nowrap" class="ft40">1. Om inte sammanhanget f�ran-</p> <p style="position:absolute;top:209px;left:166px;white-space:nowrap" class="ft44">leder annat, har vid till�mpningen <br/>av detta avtal f�ljande uttryck <br/>nedan angiven betydelse: </p> <p style="position:absolute;top:253px;left:177px;white-space:nowrap" class="ft40">a) &#34;Ukraina&#34; innefattar, n�r </p> <p style="position:absolute;top:268px;left:165px;white-space:nowrap" class="ft44">uttrycket anv�nds i geografisk <br/>betydelse, det territorialvatten och <br/>varje omr�de utanf�r territorialvatt-<br/>net som i �verensst�mmelse med </p> <p style="position:absolute;top:326px;left:166px;white-space:nowrap" class="ft44">folkr�ttens regler har f�rklarats <br/>eller h�danefter kommer att f�r-<br/>klaras som ett omr�de inom vilket <br/>Ukraina �ger ut�va r�ttigheter <br/>betr�ffande havsbottnen, dennas <br/>underlag och naturtillg�ngar; </p> <p style="position:absolute;top:413px;left:178px;white-space:nowrap" class="ft40">b) &#34;Sverige&#34; �syftar Konungari-</p> <p style="position:absolute;top:428px;left:166px;white-space:nowrap" class="ft44">ket Sverige, och innefattar, n�r <br/>uttrycket anv�nds i geografisk <br/>betydelse, Sveriges territorium, </p> <p style="position:absolute;top:472px;left:166px;white-space:nowrap" class="ft40">Sveriges territorialvatten och andra </p> <p style="position:absolute;top:486px;left:165px;white-space:nowrap" class="ft44">havsomr�den �ver vilka Sverige, i <br/>�verensst�mmelse med folkr�ttens <br/>regler, ut�var suver�na r�ttigheter <br/>eller jurisdiktion; </p> <p style="position:absolute;top:545px;left:177px;white-space:nowrap" class="ft40">c) &#34;en avtalsslutande stat&#34; och </p> <p style="position:absolute;top:559px;left:167px;white-space:nowrap" class="ft40">&#34;den andra avtalsslutande staten&#34; </p> <p style="position:absolute;top:574px;left:165px;white-space:nowrap" class="ft44">�syftar Ukraina eller Sverige, <br/>beroende p� sammanhanget; </p> <p style="position:absolute;top:603px;left:177px;white-space:nowrap" class="ft40">d) &#34;person&#34; inbegriper fysisk </p> <p style="position:absolute;top:618px;left:165px;white-space:nowrap" class="ft40">person, bolag och annan samman-</p> <p style="position:absolute;top:632px;left:166px;white-space:nowrap" class="ft40">slutning; </p> <p style="position:absolute;top:647px;left:177px;white-space:nowrap" class="ft40">e) &#34;bolag&#34; �syftar juridisk person </p> <p style="position:absolute;top:662px;left:165px;white-space:nowrap" class="ft44">eller annan som vid beskattningen <br/>behandlas s�som juridisk person; </p> <p style="position:absolute;top:706px;left:178px;white-space:nowrap" class="ft40">f) &#34;f�retag i en avtalsslutande </p> <p style="position:absolute;top:720px;left:165px;white-space:nowrap" class="ft44">stat&#34; och &#34;f�retag i den andra <br/>avtalsslutande staten&#34; �syftar f�re-<br/>tag som bedrivs av person med </p> <p style="position:absolute;top:764px;left:165px;white-space:nowrap" class="ft44">hemvist i en avtalsslutande stat <br/>respektive f�retag som bedrivs av <br/>person med hemvist i den andra <br/>avtalsslutande staten; </p> <p style="position:absolute;top:823px;left:177px;white-space:nowrap" class="ft40">g) &#34;internationell trafik&#34; �syftar </p> <p style="position:absolute;top:846px;left:44px;white-space:nowrap" class="ft40">2508 </p> <p style="position:absolute;top:46px;left:39px;white-space:nowrap" class="ft43"><b>SFS 1995:1339 </b></p> </div> <div id="page5-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:41px;left:501px;white-space:nowrap" class="ft50"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:40px;left:61px;white-space:nowrap" class="ft54">transport med skepp eller luftfartyg <br/>som anv�nds av f�retag i en av-<br/>talsslutande stat utom d� skeppet <br/>eller luftfartyget anv�nds uteslutan-<br/>de mellan platser i den andra av-<br/>talsslutande staten; </p> <p style="position:absolute;top:128px;left:72px;white-space:nowrap" class="ft51">h) &#34;medborgare&#34; �syftar: </p> <p style="position:absolute;top:143px;left:82px;white-space:nowrap" class="ft51">1) fysisk person som har med-</p> <p style="position:absolute;top:158px;left:72px;white-space:nowrap" class="ft51">borgarskap i en avtalsslutande </p> <p style="position:absolute;top:172px;left:73px;white-space:nowrap" class="ft51">stat, </p> <p style="position:absolute;top:187px;left:81px;white-space:nowrap" class="ft51">2) juridisk person, handels-</p> <p style="position:absolute;top:201px;left:73px;white-space:nowrap" class="ft51">bolag och annan sammanslutning </p> <p style="position:absolute;top:216px;left:74px;white-space:nowrap" class="ft54">som bildats enligt den lagstift-<br/>ning som g�ller i en avtalsslutan-<br/>de stat; <br/>i) &#34;beh�rig myndighet&#34; �syftar: </p> <p style="position:absolute;top:288px;left:85px;white-space:nowrap" class="ft51">1) i Ukraina, finansministern </p> <p style="position:absolute;top:303px;left:74px;white-space:nowrap" class="ft54">eller dennes befullm�ktigade <br/>ombud, </p> <p style="position:absolute;top:332px;left:83px;white-space:nowrap" class="ft51">2) i Sverige, finansministern, </p> <p style="position:absolute;top:347px;left:74px;white-space:nowrap" class="ft54">dennes befullm�ktigade ombud <br/>eller den myndighet �t vilken <br/>uppdras att vara beh�rig myndig-<br/>het vid till�mpningen av detta <br/>avtal. </p> <p style="position:absolute;top:434px;left:74px;white-space:nowrap" class="ft51">2. D� en avtalsslutande stat </p> <p style="position:absolute;top:449px;left:62px;white-space:nowrap" class="ft54">till�mpar avtalet anses, s�vida inte <br/>sammanhanget f�ranleder annat, <br/>varje uttryck som inte definierats i <br/>avtalet ha den betydelse som ut-<br/>trycket har enligt den statens lag-</p> <p style="position:absolute;top:522px;left:62px;white-space:nowrap" class="ft51">stiftning i fr�ga om s�dana skatter </p> <p style="position:absolute;top:537px;left:62px;white-space:nowrap" class="ft51">p� vilka avtalet till�mpas. </p> <p style="position:absolute;top:586px;left:63px;white-space:nowrap" class="ft52"><b>Artikel 4 </b></p> <p style="position:absolute;top:615px;left:62px;white-space:nowrap" class="ft53"><i>Hemvist </i></p> <p style="position:absolute;top:644px;left:76px;white-space:nowrap" class="ft51">1. Vid till�mpningen av detta </p> <p style="position:absolute;top:659px;left:63px;white-space:nowrap" class="ft54">avtal �syftar uttrycket &#34;person med <br/>hemvist i en avtalsslutande stat&#34; <br/>person som enligt lagstiftningen i <br/>denna stat �r skattskyldig d�r p� <br/>grund av domicil, bos�ttning, plats <br/>f�r f�retagsledning, plats f�r bo-<br/>lags registrering eller annan lik-<br/>nande omst�ndighet, dock med <br/>f�rbeh�ll att </p> <p style="position:absolute;top:792px;left:75px;white-space:nowrap" class="ft51">a) uttrycket inte inbegriper per-</p> <p style="position:absolute;top:806px;left:63px;white-space:nowrap" class="ft54">son som �r skattskyldig i denna <br/>stat endast f�r inkomst fr�n k�lla </p> <p style="position:absolute;top:40px;left:274px;white-space:nowrap" class="ft51">fie&#34; means any transport by a ship </p> <p style="position:absolute;top:55px;left:273px;white-space:nowrap" class="ft54">or aircraft operated by an enterpri-<br/>se of a Contracting State, except <br/>when the ship or aircraft is opera-<br/>ted solely between places in the <br/>other Contracting State; </p> <p style="position:absolute;top:128px;left:286px;white-space:nowrap" class="ft51">(h) the term &#34;citizen&#34; means: </p> <p style="position:absolute;top:143px;left:295px;white-space:nowrap" class="ft51">(i) any individual possessing </p> <p style="position:absolute;top:157px;left:286px;white-space:nowrap" class="ft54">the citizenship of a Contracting <br/>State; </p> <p style="position:absolute;top:186px;left:296px;white-space:nowrap" class="ft51">(ii) any legal person, partner-</p> <p style="position:absolute;top:201px;left:287px;white-space:nowrap" class="ft51">ship and association deriving its </p> <p style="position:absolute;top:216px;left:288px;white-space:nowrap" class="ft54">status as such from the laws in <br/>force in a Contracting State; </p> <p style="position:absolute;top:259px;left:288px;white-space:nowrap" class="ft51">(i) the term &#34;competent authori-</p> <p style="position:absolute;top:274px;left:276px;white-space:nowrap" class="ft51">ty&#34; means: </p> <p style="position:absolute;top:288px;left:298px;white-space:nowrap" class="ft51">(i) in Ukraine, the Minister of </p> <p style="position:absolute;top:303px;left:288px;white-space:nowrap" class="ft54">Finance of Ukraine or his au-<br/>thorized representative; </p> <p style="position:absolute;top:332px;left:298px;white-space:nowrap" class="ft51">(ii) in Sweden, the Minister of </p> <p style="position:absolute;top:347px;left:288px;white-space:nowrap" class="ft54">Finance, his authorized represen-<br/>tative or the authority which is <br/>designated as a competent autho-<br/>rity for the purpose of this Con-<br/>vention. </p> <p style="position:absolute;top:435px;left:288px;white-space:nowrap" class="ft51">(2) As regards the application of </p> <p style="position:absolute;top:449px;left:276px;white-space:nowrap" class="ft54">the Convention by a Contracting <br/>State, any term not defined therein <br/>shall, unless the context otherwise <br/>requires, have the meaning which <br/>it has under the law of that State <br/>concerning the taxes to which the </p> <p style="position:absolute;top:537px;left:277px;white-space:nowrap" class="ft51">Convention applies. </p> <p style="position:absolute;top:586px;left:277px;white-space:nowrap" class="ft52"><b>Article 4 </b></p> <p style="position:absolute;top:615px;left:277px;white-space:nowrap" class="ft53"><i>Resident </i></p> <p style="position:absolute;top:644px;left:289px;white-space:nowrap" class="ft51">(1) For the purposes of this </p> <p style="position:absolute;top:659px;left:278px;white-space:nowrap" class="ft54">Convention, the term &#34;resident of <br/>a Contracting State&#34; means any </p> <p style="position:absolute;top:688px;left:277px;white-space:nowrap" class="ft51">person who, under the laws of that </p> <p style="position:absolute;top:703px;left:278px;white-space:nowrap" class="ft54">State, is liable to tax therein by <br/>reason of his domicile, residence, </p> <p style="position:absolute;top:733px;left:277px;white-space:nowrap" class="ft54">place of management, place of <br/>registration or any other criterion <br/>of a similar nature, provided, <br/>however, that </p> <p style="position:absolute;top:792px;left:289px;white-space:nowrap" class="ft51">(a) this term does not include </p> <p style="position:absolute;top:806px;left:277px;white-space:nowrap" class="ft54">any person who is liable to tax in <br/>that State in respect only of income </p> <p style="position:absolute;top:841px;left:572px;white-space:nowrap" class="ft51">2509 </p> </div> <div id="page6-div" style="position:relative;width:652px;height:909px;"> <img width="652" height="909" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:42px;left:47px;white-space:nowrap" class="ft60"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:44px;left:171px;white-space:nowrap" class="ft61">i denna stat; och </p> <p style="position:absolute;top:59px;left:185px;white-space:nowrap" class="ft61">b) betr�ffande handelsbolag och </p> <p style="position:absolute;top:74px;left:173px;white-space:nowrap" class="ft64">d�dsbon inbegriper det angivna <br/>uttrycket s�dan person endast i den <br/>m�n dess inkomst �r skattepliktig i <br/>denna stat p samma s�tt som <br/>inkomst som f�rv�rvas av person <br/>med hemvist d�r, antingen hos </p> <p style="position:absolute;top:161px;left:172px;white-space:nowrap" class="ft64">handelsbolaget eller d�dsboet eller <br/>hos dess del�gare. </p> <p style="position:absolute;top:204px;left:185px;white-space:nowrap" class="ft61">2. D� p� grund av best�mmelser-</p> <p style="position:absolute;top:219px;left:172px;white-space:nowrap" class="ft64">na i punkt 1 fysisk person har <br/>hemvist i b�da avtalsslutande sta-<br/>terna, best�ms hans hemvist p� </p> <p style="position:absolute;top:263px;left:173px;white-space:nowrap" class="ft61">f�ljande s�tt: </p> <p style="position:absolute;top:277px;left:185px;white-space:nowrap" class="ft61">a) han anses ha hemvist i den </p> <p style="position:absolute;top:292px;left:173px;white-space:nowrap" class="ft64">stat d�r han har en bostad som <br/>stadigvarande st�r till hans f�r-<br/>fogande. Om han har en s�dan </p> <p style="position:absolute;top:336px;left:172px;white-space:nowrap" class="ft64">bostad i b�da staterna, anses han <br/>ha hemvist i den stat med vilken <br/>hans personliga och ekonomiska <br/>f�rbindelser �r starkast (centrum </p> <p style="position:absolute;top:394px;left:173px;white-space:nowrap" class="ft61">f�r levnadsintressena); </p> <p style="position:absolute;top:409px;left:184px;white-space:nowrap" class="ft61">b) om det inte kan avg�ras i </p> <p style="position:absolute;top:423px;left:172px;white-space:nowrap" class="ft64">vilken stat han har centrum f�r <br/>sina levnadsintressen eller om han <br/>inte i n�gondera staten har en <br/>bostad som stadigvarande st�r till </p> <p style="position:absolute;top:481px;left:171px;white-space:nowrap" class="ft64">hans f�rfogande, anses han ha <br/>hemvist i den stat d�r han stadig-<br/>varande vistas; </p> <p style="position:absolute;top:526px;left:184px;white-space:nowrap" class="ft61">c) om han stadigvarande vistas i </p> <p style="position:absolute;top:540px;left:172px;white-space:nowrap" class="ft64">b�da staterna eller om han inte <br/>vistas stadigvarande i n�gon av <br/>dem, anses han ha hemvist i den <br/>stat d�r han �r medborgare; </p> <p style="position:absolute;top:614px;left:183px;white-space:nowrap" class="ft61">d) om han �r medborgare i b�da </p> <p style="position:absolute;top:628px;left:172px;white-space:nowrap" class="ft64">staterna eller om han inte �r med-<br/>borgare i n�gon av dem, skall de <br/>beh�riga myndigheterna i de av-<br/>talsslutande staterna avg�ra fr�gan <br/>genom �msesidig �verenskommel-<br/>se. </p> <p style="position:absolute;top:731px;left:183px;white-space:nowrap" class="ft61">3. D� p� grund av best�mmelser-</p> <p style="position:absolute;top:746px;left:171px;white-space:nowrap" class="ft64">na i punkt 1 annan person �n fy-<br/>sisk person har hemvist i b�da <br/>avtalsslutande staterna, anses per-<br/>sonen i fr�ga ha hemvist i den stat </p> <p style="position:absolute;top:804px;left:170px;white-space:nowrap" class="ft61">d�r den har sin verkliga ledning. </p> <p style="position:absolute;top:846px;left:48px;white-space:nowrap" class="ft61">2510 </p> <p style="position:absolute;top:44px;left:386px;white-space:nowrap" class="ft61">from sources in that State; and </p> <p style="position:absolute;top:59px;left:399px;white-space:nowrap" class="ft61">(b) in the case of a partnership </p> <p style="position:absolute;top:74px;left:387px;white-space:nowrap" class="ft64">or estate this term applies only to <br/>the extent that the income derived <br/>by such partnership or estate is <br/>subject to tax in that State as the <br/>income of a resident, either in its <br/>hands or in the hands of its part-<br/>ners. </p> <p style="position:absolute;top:204px;left:399px;white-space:nowrap" class="ft61">(2) Where by reason of the pro-</p> <p style="position:absolute;top:219px;left:387px;white-space:nowrap" class="ft64">vision of paragraph (1) an indivi-<br/>dual is a resident of both Contract-<br/>ing States, then his status shall be <br/>determined as follows: </p> <p style="position:absolute;top:277px;left:399px;white-space:nowrap" class="ft61">(a) he shall be deemed to be a </p> <p style="position:absolute;top:292px;left:387px;white-space:nowrap" class="ft64">resident of the State in which he <br/>has a permanent home available to </p> <p style="position:absolute;top:321px;left:386px;white-space:nowrap" class="ft64">him; if he has a permanent home <br/>available to him in both States, he <br/>shall be deemed to be a resident of <br/>the State with which his personal <br/>and economic relations are closer <br/>(centre of vital interests); </p> <p style="position:absolute;top:409px;left:398px;white-space:nowrap" class="ft61">(b) if the State in which he has </p> <p style="position:absolute;top:423px;left:386px;white-space:nowrap" class="ft64">his centre of vital interests cannot <br/>be determined, or if he has not a <br/>permanent home available to him <br/>in either State, he shall be deemed <br/>to be a resident of the State in <br/>which he has an habitual abode; </p> <p style="position:absolute;top:526px;left:398px;white-space:nowrap" class="ft61">(c) if he has an habitual abode in </p> <p style="position:absolute;top:540px;left:386px;white-space:nowrap" class="ft64">both States or in neither of them, <br/>he shall be deemed to be a resident <br/>of the State of which he is a citi-</p> <p style="position:absolute;top:584px;left:386px;white-space:nowrap" class="ft61">zen; </p> <p style="position:absolute;top:614px;left:398px;white-space:nowrap" class="ft61">(d) if he is a citizen of both </p> <p style="position:absolute;top:629px;left:386px;white-space:nowrap" class="ft64">States or of neither of them, the <br/>competent authorities of the Con-<br/>tracting States shall settle the ques-<br/>tion by mutual agreement. </p> <p style="position:absolute;top:731px;left:397px;white-space:nowrap" class="ft61">(3) Where by reason of the pro-</p> <p style="position:absolute;top:746px;left:385px;white-space:nowrap" class="ft64">vision of paragraph (1) a person <br/>other than an individual is a resi-<br/>dent of both Contracting States, <br/>then it shall be deemed to be a <br/>resident of the State in which its </p> <p style="position:absolute;top:819px;left:385px;white-space:nowrap" class="ft64">place of effective management is <br/>situated. </p> <p style="position:absolute;top:114px;left:251px;white-space:nowrap" class="ft63">�</p> </div> <div id="page7-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:42px;left:502px;white-space:nowrap" class="ft70"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:43px;left:62px;white-space:nowrap" class="ft71"><b>Artikel 5 </b></p> <p style="position:absolute;top:72px;left:61px;white-space:nowrap" class="ft72"><i>Fast driftst�lle </i></p> <p style="position:absolute;top:100px;left:75px;white-space:nowrap" class="ft73">1. Vid till�mpningen av detta </p> <p style="position:absolute;top:115px;left:61px;white-space:nowrap" class="ft74">avtal �syftar uttrycket &#34;fest drift-<br/>st�lle&#34; en stadigvarande plats f�r <br/>aff�rsverksamhet, fr�n vilken ett </p> <p style="position:absolute;top:159px;left:62px;white-space:nowrap" class="ft73">f�retags verksamhet helt eller </p> <p style="position:absolute;top:173px;left:61px;white-space:nowrap" class="ft73">delvis bedrivs. </p> <p style="position:absolute;top:202px;left:73px;white-space:nowrap" class="ft73">2. Uttrycket &#34;fest driftst�lle&#34; </p> <p style="position:absolute;top:217px;left:62px;white-space:nowrap" class="ft73">innefattar s�rskilt: </p> <p style="position:absolute;top:232px;left:74px;white-space:nowrap" class="ft74">a) plats f�r f�retagsledning, <br/>b) filial, <br/>c) kontor, <br/>d) febrik, <br/>e) verkstad, <br/>f) aff�rslokal eller annan lokal </p> <p style="position:absolute;top:319px;left:62px;white-space:nowrap" class="ft73">anv�nd som f�rs�ljningsst�lle, </p> <p style="position:absolute;top:333px;left:73px;white-space:nowrap" class="ft73">g) en stadigvarande installation </p> <p style="position:absolute;top:348px;left:61px;white-space:nowrap" class="ft74">eller konstruktion som anv�nds f�r <br/>utforskning av naturtillg�ngar, </p> <p style="position:absolute;top:377px;left:73px;white-space:nowrap" class="ft73">h) gruva, olje- eller gask�lla, </p> <p style="position:absolute;top:391px;left:62px;white-space:nowrap" class="ft74">stenbrott eller annan plats f�r <br/>uWinning av naturtillg�ngar. </p> <p style="position:absolute;top:436px;left:73px;white-space:nowrap" class="ft73">3. Plats f�r byggnads-, anl�gg-</p> <p style="position:absolute;top:450px;left:61px;white-space:nowrap" class="ft74">nings-, monterings- eller installa-<br/>tionsverksamhet eller verksamhet <br/>som best�r av �veirokning i an-<br/>slutning d�rtill utg�r fest driftst�lle <br/>endast om verksamheten p�g�r <br/>under en tidrymd som �verstiger <br/>tolv m�nader. </p> <p style="position:absolute;top:583px;left:73px;white-space:nowrap" class="ft73">4. Utan hinder av f�reg�ende </p> <p style="position:absolute;top:597px;left:61px;white-space:nowrap" class="ft74">best�mmelser i denna artikel anses <br/>uttrycket &#34;fest driftst�lle&#34; inte </p> <p style="position:absolute;top:626px;left:62px;white-space:nowrap" class="ft73">innefatta: </p> <p style="position:absolute;top:641px;left:73px;white-space:nowrap" class="ft73">a) anv�ndningen av anordningar </p> <p style="position:absolute;top:656px;left:61px;white-space:nowrap" class="ft74">uteslutande f�r lagring, utst�llning <br/>eller utl�mnande av f�retaget till-<br/>h�riga varor, </p> <p style="position:absolute;top:700px;left:73px;white-space:nowrap" class="ft73">b) innehavet av ett f�retaget </p> <p style="position:absolute;top:714px;left:61px;white-space:nowrap" class="ft74">tillh�rigt varulager uteslutande f�r <br/>lagring, utst�llning eller utl�m-<br/>nande, </p> <p style="position:absolute;top:758px;left:73px;white-space:nowrap" class="ft73">c) innehavet av ett f�retaget </p> <p style="position:absolute;top:773px;left:61px;white-space:nowrap" class="ft74">tillh�rigt varulager uteslutande f�r <br/>bearbetning eller f�r�dling genom <br/>annat f�retags f�rsorg, </p> <p style="position:absolute;top:42px;left:276px;white-space:nowrap" class="ft71"><b>Article 5 </b></p> <p style="position:absolute;top:72px;left:275px;white-space:nowrap" class="ft72"><i>Permanent establishment </i></p> <p style="position:absolute;top:100px;left:287px;white-space:nowrap" class="ft73">(1) For the purposes of this </p> <p style="position:absolute;top:115px;left:276px;white-space:nowrap" class="ft74">Convention, the term &#34;permanent <br/>establishment&#34; means a fixed place <br/>of business through which the </p> <p style="position:absolute;top:159px;left:275px;white-space:nowrap" class="ft74">business of an enterprise is wholly <br/>or partly carried on. </p> <p style="position:absolute;top:202px;left:288px;white-space:nowrap" class="ft73">(2) The term &#34;permanent </p> <p style="position:absolute;top:217px;left:276px;white-space:nowrap" class="ft73">establishment&#34; includes especially: </p> <p style="position:absolute;top:232px;left:288px;white-space:nowrap" class="ft74">(a) a place of management; <br/>(b) a branch; <br/>(c) an office; <br/>(d) a factory; <br/>(e) a workshop; <br/>(f) a store or premises used as a </p> <p style="position:absolute;top:318px;left:276px;white-space:nowrap" class="ft73">sales outlet; </p> <p style="position:absolute;top:333px;left:288px;white-space:nowrap" class="ft73">(g) a fixed installation or struc-</p> <p style="position:absolute;top:348px;left:276px;white-space:nowrap" class="ft74">ture for the exploration of natural <br/>resources; and </p> <p style="position:absolute;top:377px;left:288px;white-space:nowrap" class="ft73">(h) a mine, an oil or gas well, a </p> <p style="position:absolute;top:392px;left:276px;white-space:nowrap" class="ft74">quarry or any other place of ex-<br/>traction of natural resources. </p> <p style="position:absolute;top:436px;left:287px;white-space:nowrap" class="ft73">(3) The term &#34;permanent </p> <p style="position:absolute;top:450px;left:275px;white-space:nowrap" class="ft74">establishment&#34; likewise encompas-<br/>ses a building site, a construction, <br/>assembly or installation project or <br/>supervisory activities in connection <br/>therewith, but only where such <br/>site, project or activities continue </p> <p style="position:absolute;top:538px;left:276px;white-space:nowrap" class="ft74">for a period of more than twelve <br/>months. </p> <p style="position:absolute;top:583px;left:288px;white-space:nowrap" class="ft73">(4) Notwithstanding the prece-</p> <p style="position:absolute;top:597px;left:276px;white-space:nowrap" class="ft74">ding provisions of this Article, the <br/>term &#34;permanent establishment&#34; </p> <p style="position:absolute;top:626px;left:276px;white-space:nowrap" class="ft73">shall be deemed not to include: </p> <p style="position:absolute;top:641px;left:288px;white-space:nowrap" class="ft73">(a) the use of facilities solely for </p> <p style="position:absolute;top:656px;left:276px;white-space:nowrap" class="ft74">the purpose of storage, display or <br/>delivery of goods or merchandise <br/>belonging to the enterprise; </p> <p style="position:absolute;top:700px;left:288px;white-space:nowrap" class="ft73">(b) the maintenance of a stock of </p> <p style="position:absolute;top:714px;left:276px;white-space:nowrap" class="ft74">goods or merchandise belonging to <br/>the enterprise solely for the purpo-<br/>se of storage, display or delivery; </p> <p style="position:absolute;top:759px;left:288px;white-space:nowrap" class="ft73">(c) the maintenance of a stock of </p> <p style="position:absolute;top:773px;left:276px;white-space:nowrap" class="ft74">goods or merchandise belonging to <br/>the enterprise solely for the purpo-<br/>se of processing by another enter-</p> <p style="position:absolute;top:841px;left:572px;white-space:nowrap" class="ft73">2511 </p> </div> <div id="page8-div" style="position:relative;width:647px;height:906px;"> <img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:42px;left:41px;white-space:nowrap" class="ft80"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:59px;left:177px;white-space:nowrap" class="ft81">d) innehavet av stadigvarande </p> <p style="position:absolute;top:74px;left:165px;white-space:nowrap" class="ft84">plats f�r aff�rsverksamhet uteslu-<br/>tande f�r ink�p av varor eller <br/>inh�mtande av upplysningar f�r </p> <p style="position:absolute;top:117px;left:166px;white-space:nowrap" class="ft81">f�retaget, </p> <p style="position:absolute;top:132px;left:178px;white-space:nowrap" class="ft81">e) innehavet av stadigvarande </p> <p style="position:absolute;top:146px;left:165px;white-space:nowrap" class="ft81">plats f�r aff�rsverksamhet uteslu-</p> <p style="position:absolute;top:161px;left:166px;white-space:nowrap" class="ft84">tande f�r att f�r f�retaget bedriva <br/>annan verksamhet av f�rberedande <br/>eller bitr�dande art, </p> <p style="position:absolute;top:204px;left:178px;white-space:nowrap" class="ft81">f) innehavet av en stadigvarande </p> <p style="position:absolute;top:219px;left:165px;white-space:nowrap" class="ft81">plats f�r aff�rsverksamhet uteslu-</p> <p style="position:absolute;top:233px;left:166px;white-space:nowrap" class="ft81">tande f�r att kombinera verksam-</p> <p style="position:absolute;top:248px;left:165px;white-space:nowrap" class="ft84">heter som anges i punkterna a) till <br/>e), under f�ruts�ttning att hela <br/>verksamheten som bedrivs fr�n den </p> <p style="position:absolute;top:292px;left:165px;white-space:nowrap" class="ft84">stadigvarande platsen f�r aff�rs-<br/>verksamhet p grund av denna <br/>kombination �r av f�rberedande <br/>eller bitr�dande art. </p> <p style="position:absolute;top:365px;left:177px;white-space:nowrap" class="ft81">5. Om en person - som inte �r </p> <p style="position:absolute;top:380px;left:166px;white-space:nowrap" class="ft84">s�dan oberoende representant p� <br/>vilken punkt 6 till�mpas - �r verk-<br/>sam f�r ett f�retag samt i en av-<br/>talsslutande stat har och d�r regel-<br/>m�ssigt anv�nder fullmakt att sluta <br/>avtal i f�retagets namn, anses detta <br/>f�retag - utan hinder av best�m-<br/>melserna i punkterna 1 och 2 - ha <br/>fast driftst�lle i denna stat betr�f-<br/>fande varje verksamhet som denna <br/>person bedriver f�r f�retaget. Detta <br/>g�ller dock inte om den verksam-<br/>het som denna person bedriver �r <br/>begr�nsad till s�dan som anges i <br/>punkt 4 och som - om den bedrevs <br/>fr�n en stadigvarande plats f�r <br/>aff�rsverksamhet - inte skulle g�ra <br/>denna stadigvarande plats f�r af-<br/>f�rsverksamhet till fast driftst�lle </p> <p style="position:absolute;top:657px;left:165px;white-space:nowrap" class="ft84">enligt best�mmelserna i n�mnda <br/>punkt. </p> <p style="position:absolute;top:731px;left:177px;white-space:nowrap" class="ft81">6. F�retag anses inte ha fest </p> <p style="position:absolute;top:746px;left:165px;white-space:nowrap" class="ft84">driftst�lle i en avtalsslutande stat <br/>endast p� den grund att f�retaget <br/>bedriver aff�rsverksamhet i denna <br/>stat genom f�rmedling av m�klare, <br/>kommission�r eller annan oberoen-<br/>de representant, under f�ruts�ttning <br/>att s�dan person d�rvid bedriver </p> <p style="position:absolute;top:843px;left:41px;white-space:nowrap" class="ft81">2512 </p> <p style="position:absolute;top:44px;left:380px;white-space:nowrap" class="ft81">prise; </p> <p style="position:absolute;top:59px;left:393px;white-space:nowrap" class="ft81">(d) the maintenance of a fixed </p> <p style="position:absolute;top:74px;left:380px;white-space:nowrap" class="ft84">place of business solely for the <br/>purpose of purchasing goods or <br/>merchandise or of collecting in-</p> <p style="position:absolute;top:117px;left:381px;white-space:nowrap" class="ft81">formation, for the enterprise; </p> <p style="position:absolute;top:132px;left:393px;white-space:nowrap" class="ft81">(e) the maintenance of a fixed </p> <p style="position:absolute;top:146px;left:380px;white-space:nowrap" class="ft84">place of business solely for the <br/>purpose of carrying on, for the <br/>enterprise, any other activity of a <br/>preparatory or auxiliary character; </p> <p style="position:absolute;top:204px;left:392px;white-space:nowrap" class="ft81">(f) the maintenance of a fixed </p> <p style="position:absolute;top:219px;left:380px;white-space:nowrap" class="ft84">place of business solely for any <br/>combination of activities mentioned <br/>in sub-paragraphs (a) to (e), pro-<br/>vided that the overall activity of <br/>the fixed place of business result-<br/>ing from this combination is of a <br/>preparatory or auxiliary character. </p> <p style="position:absolute;top:365px;left:392px;white-space:nowrap" class="ft81">(5) Notwithstanding the provi-</p> <p style="position:absolute;top:379px;left:380px;white-space:nowrap" class="ft81">sions of paragraphs (1) and (2), </p> <p style="position:absolute;top:394px;left:380px;white-space:nowrap" class="ft84">where a person - other than an <br/>agent of an independent status to <br/>whom paragraph (6) applies - is <br/>acting in a Contracting State on <br/>behalf of an enterprise of the other </p> <p style="position:absolute;top:467px;left:381px;white-space:nowrap" class="ft84">Contracting State, that enterprise <br/>shall be deemed to have a perma-<br/>nent establishment in the first-<br/>mentioned Contracting State in <br/>respect of any activities which that </p> <p style="position:absolute;top:540px;left:380px;white-space:nowrap" class="ft81">person undertakes for the enterpri-</p> <p style="position:absolute;top:554px;left:381px;white-space:nowrap" class="ft84">se, if such a person has and habitu-<br/>ally exercises in that State an au-<br/>thority to conclude contracts in the <br/>name of the enterprise, unless the <br/>activities of such person are limited <br/>to those mentioned in paragraph <br/>(4) which, if exercised through a <br/>fixed place of business, would not <br/>make this fixed place of business a </p> <p style="position:absolute;top:686px;left:380px;white-space:nowrap" class="ft84">permanent establishment under the <br/>provisions of that paragraph. </p> <p style="position:absolute;top:731px;left:392px;white-space:nowrap" class="ft81">(6) An enterprise of a Contract-</p> <p style="position:absolute;top:746px;left:380px;white-space:nowrap" class="ft84">ing State shall not be deemed to <br/>have a permanent establishment in <br/>the other Contracting State merely <br/>because it carries on business in <br/>that other State through a broker, <br/>general commission agent or any <br/>other agent of an independent </p> <p style="position:absolute;top:302px;left:245px;white-space:nowrap" class="ft83">�</p> </div> <div id="page9-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:45px;left:509px;white-space:nowrap" class="ft90"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:44px;left:68px;white-space:nowrap" class="ft91">sin sedvanliga aff�rsverksamhet. </p> <p style="position:absolute;top:102px;left:79px;white-space:nowrap" class="ft91">7. Den omst�ndigheten att ett </p> <p style="position:absolute;top:116px;left:67px;white-space:nowrap" class="ft94">bolag med hemvist i en avtalsslu-<br/>tande stat kontrollerar eller kon-</p> <p style="position:absolute;top:146px;left:68px;white-space:nowrap" class="ft94">trolleras av ett bolag med hemvist <br/>i den andra avtalsslutande staten <br/>eller ett bolag som bedriver aff�rs-</p> <p style="position:absolute;top:189px;left:67px;white-space:nowrap" class="ft91">verksamhet i denna andra stat </p> <p style="position:absolute;top:204px;left:68px;white-space:nowrap" class="ft94">(antingen fr�n fest driftst�lle eller <br/>p� annat s�tt), medf�r inte i och <br/>f�r sig att n�gotdera bolaget utg�r <br/>fest driftst�lle f�r det andra. </p> <p style="position:absolute;top:296px;left:68px;white-space:nowrap" class="ft92"><b>Artikel 6 </b></p> <p style="position:absolute;top:325px;left:67px;white-space:nowrap" class="ft93"><i>Inkomst av fast egendom </i></p> <p style="position:absolute;top:354px;left:80px;white-space:nowrap" class="ft91">1. Inkomst, som person med </p> <p style="position:absolute;top:369px;left:67px;white-space:nowrap" class="ft94">hemvist i en avtalsslutande stat <br/>f�rv�rvar av fast egendom (d�ri <br/>inbegripen inkomst av lantbruk <br/>eller skogsbruk) bel�gen i den <br/>andra avtalsslutande staten, f�r <br/>beskattas i denna andra stat. </p> <p style="position:absolute;top:471px;left:78px;white-space:nowrap" class="ft91">2. Uttrycket &#34;fest egendom&#34; har </p> <p style="position:absolute;top:486px;left:66px;white-space:nowrap" class="ft94">den betydelse som uttrycket har <br/>enligt lagstiftningen i den avtalsslu-<br/>tande stat d�r egendomen �r be-<br/>l�gen. Uttrycket inbegriper dock <br/>alltid tillbeh�r till fest egendom, <br/>levande och d�da inventarier i <br/>lantbruk och skogsbruk, r�ttigheter <br/>p� vilka best�mmelserna i privat-<br/>r�tten om fest egendom till�mpas, <br/>byggnader, nyttjander�tt till fest <br/>egendom samt r�tt till f�r�nderliga <br/>eller festa ers�ttningar f�r nyttjan-<br/>det av eller r�tten att nyttja mine-<br/>ralf�rekomst, k�lla eller annan <br/>naturtillg�ng. Skepp, b�tar och <br/>luftfartyg anses inte vara fest egen-<br/>dom. </p> <p style="position:absolute;top:779px;left:78px;white-space:nowrap" class="ft91">3. Best�mmelserna i punkt 1 </p> <p style="position:absolute;top:794px;left:66px;white-space:nowrap" class="ft94">till�mpas p� inkomst som f�rv�rvas <br/>genom omedelbart brukande, ge-<br/>nom uthyrning eller annan anv�nd-</p> <p style="position:absolute;top:44px;left:282px;white-space:nowrap" class="ft94">status, provided that such persons <br/>are acting in the ordinary course of <br/>their business. </p> <p style="position:absolute;top:102px;left:293px;white-space:nowrap" class="ft91">(7) The fect that a company </p> <p style="position:absolute;top:116px;left:281px;white-space:nowrap" class="ft94">which is a resident of a Contract-<br/>ing State controls or is controlled <br/>by a company which is a resident <br/>of the other Contracting State, or <br/>which carries on business in that <br/>other State (whether through a <br/>permanent establishment or other-<br/>wise) shall not of itself constitute <br/>either company a permanent estab-<br/>lishment of the other. </p> <p style="position:absolute;top:296px;left:282px;white-space:nowrap" class="ft92"><b>Article 6 </b></p> <p style="position:absolute;top:325px;left:281px;white-space:nowrap" class="ft93"><i>Income from immovable property </i></p> <p style="position:absolute;top:354px;left:293px;white-space:nowrap" class="ft91">(1) Income derived by a resident </p> <p style="position:absolute;top:368px;left:281px;white-space:nowrap" class="ft91">of a Contracting State from immo-</p> <p style="position:absolute;top:383px;left:280px;white-space:nowrap" class="ft91">vable property (including income </p> <p style="position:absolute;top:398px;left:281px;white-space:nowrap" class="ft91">from agriculture or forestry) situ-</p> <p style="position:absolute;top:412px;left:281px;white-space:nowrap" class="ft94">ated in the other Contracting State <br/>may be taxed in that other State. </p> <p style="position:absolute;top:471px;left:293px;white-space:nowrap" class="ft91">(2) The term &#34;immovable pro-</p> <p style="position:absolute;top:486px;left:280px;white-space:nowrap" class="ft94">perty&#34; shall have the meaning <br/>which it has under the law of the </p> <p style="position:absolute;top:515px;left:281px;white-space:nowrap" class="ft94">Contracting State in which the <br/>property in question is situated. <br/>The term shall in any case include <br/>property accessory to immovable <br/>property, livestock and equipment <br/>used in agriculture and forestry, <br/>rights to which the provisions of <br/>general law respecting landed <br/>property apply, buildings, usufruct <br/>of immovable property and rights <br/>to variable or fixed payments as <br/>consideration for the working of, <br/>or the right to work, mineral depo-<br/>sits, sources and other natural <br/>resources; ships, boats and aircraft <br/>shall not be regarded as immovable </p> <p style="position:absolute;top:748px;left:280px;white-space:nowrap" class="ft91">property. </p> <p style="position:absolute;top:779px;left:292px;white-space:nowrap" class="ft91">(3) The provisions of paragraph </p> <p style="position:absolute;top:794px;left:281px;white-space:nowrap" class="ft94">(1) shall apply to income derived <br/>from the direct use, letting, or use <br/>in any other form of immovable </p> <p style="position:absolute;top:845px;left:577px;white-space:nowrap" class="ft91">2513 </p> </div> <div id="page10-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:43px;left:39px;white-space:nowrap" class="ft100"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:43px;left:163px;white-space:nowrap" class="ft101">ning av fast egendom. </p> <p style="position:absolute;top:73px;left:175px;white-space:nowrap" class="ft101">4. Best�mmelserna i punkterna 1 </p> <p style="position:absolute;top:87px;left:163px;white-space:nowrap" class="ft107">och 3 till�mpas �ven p� inkomst av <br/>fast egendom som tillh�r f�retag <br/>och p inkomst av fast egendom <br/>som anv�nds vid sj�lvst�ndig yr-</p> <p style="position:absolute;top:145px;left:162px;white-space:nowrap" class="ft101">kesut�vning. </p> <p style="position:absolute;top:208px;left:162px;white-space:nowrap" class="ft103"><b>Artikel 7 </b></p> <p style="position:absolute;top:238px;left:162px;white-space:nowrap" class="ft104"><i>Inkomst av r�relse </i></p> <p style="position:absolute;top:267px;left:176px;white-space:nowrap" class="ft101">1. Inkomst av r�relse, som f�re-</p> <p style="position:absolute;top:281px;left:163px;white-space:nowrap" class="ft107">tag i en avtalsslutande stat f�rv�r-<br/>var, beskattas endast i denna stat, <br/>s�vida inte f�retaget bedriver r�rel-<br/>se eller har bedrivit r�relse i den <br/>andra avtalsslutande staten fr�n d�r <br/>bel�get fast driftst�lle. Om f�re-<br/>taget bedriver r�relse eller har <br/>bedrivit r�relse p nyss angivet <br/>s�tt, f�r f�retagets inkomst beskat-<br/>tas i den andra staten, men endast <br/>s stor del d�rav som �r h�nforlig <br/>till det fasta driftst�llet. </p> <p style="position:absolute;top:470px;left:174px;white-space:nowrap" class="ft101">2. Om f�retag i en avtalsslutande </p> <p style="position:absolute;top:485px;left:163px;white-space:nowrap" class="ft101">stat bedriver r�relse eller har be-</p> <p style="position:absolute;top:500px;left:162px;white-space:nowrap" class="ft107">drivit r�relse i den andra avtalsslu-<br/>tande staten fr�n d�r bel�get fast <br/>driftst�lle, h�nf�rs, om inte be-<br/>st�mmelserna i punkt 3 f�ranleder <br/>annat, i vardera avtalsslutande <br/>staten till det fasta driftst�llet den <br/>inkomst som det kan antas att <br/>driftst�llet skulle ha f�rv�rvat, om <br/>det varit ett frist�ende foretag, som <br/>bedrivit verksamhet av samma eller </p> <p style="position:absolute;top:645px;left:163px;white-space:nowrap" class="ft107">liknande slag under samma eller <br/>liknande villkor och sj�lvst�ndigt <br/>avslutat aff�rer med det f�retag till <br/>vilket driftst�llet h�r. </p> <p style="position:absolute;top:735px;left:175px;white-space:nowrap" class="ft101">3. Vid best�mmandet av ett fast </p> <p style="position:absolute;top:749px;left:163px;white-space:nowrap" class="ft107">driftst�lles inkomst medges avdrag <br/>f�r utgifter som uppkommit f�r det </p> <p style="position:absolute;top:778px;left:163px;white-space:nowrap" class="ft101">fasta driftst�llet, h�runder inbegrip-</p> <p style="position:absolute;top:793px;left:162px;white-space:nowrap" class="ft107">na utgifter f�r f�retagets ledning <br/>och allm�nna f�rvaltning, oavsett <br/>om utgifterna uppkommit i den stat </p> <p style="position:absolute;top:844px;left:41px;white-space:nowrap" class="ft101">2514 </p> <p style="position:absolute;top:43px;left:377px;white-space:nowrap" class="ft101">property. </p> <p style="position:absolute;top:73px;left:390px;white-space:nowrap" class="ft101">(4) The provisions of paragraphs </p> <p style="position:absolute;top:87px;left:378px;white-space:nowrap" class="ft107">(1) and (3) shall also apply to the <br/>income from immovable property </p> <p style="position:absolute;top:116px;left:377px;white-space:nowrap" class="ft107">of an enterprise and to income <br/>from immovable property used for <br/>the performance of independent </p> <p style="position:absolute;top:159px;left:377px;white-space:nowrap" class="ft101">personal services. </p> <p style="position:absolute;top:208px;left:377px;white-space:nowrap" class="ft103"><b>Article 7 </b></p> <p style="position:absolute;top:237px;left:377px;white-space:nowrap" class="ft104"><i>Business profits </i></p> <p style="position:absolute;top:267px;left:389px;white-space:nowrap" class="ft101">(1) The profits of an enterprise </p> <p style="position:absolute;top:281px;left:377px;white-space:nowrap" class="ft107">of a Contracting State shall be <br/>taxable only in that State unless the <br/>enterprise carries on or has carried <br/>on business in the other Contract-<br/>ing State through a permanent <br/>establishment situated therein. If <br/>the enterprise carries on or has <br/>carried on business as aforesaid, <br/>the profits of the enterprise may be <br/>taxed in the other State but only so <br/>much of them as is attributable to <br/>that permanent establishment. </p> <p style="position:absolute;top:470px;left:389px;white-space:nowrap" class="ft101">(2) Subject to the provisions of </p> <p style="position:absolute;top:485px;left:377px;white-space:nowrap" class="ft107">paragraph (3), where an enterprise <br/>of a Contracting State carries on or <br/>has carried on business in the other <br/>Contracting State through a perma-<br/>nent establishment situated therein, <br/>there shall in each Contracting <br/>State be attributed to that perma-<br/>nent establishment the profits <br/>which it might be expected to <br/>make if it were a distinct and <br/>separate enterprise engaged in the </p> <p style="position:absolute;top:645px;left:378px;white-space:nowrap" class="ft107">same or similar activities under the <br/>same or similar conditions and <br/>dealing wholly independently with <br/>the enterprise of which it is a </p> <p style="position:absolute;top:704px;left:377px;white-space:nowrap" class="ft101">permanent establishment. </p> <p style="position:absolute;top:735px;left:389px;white-space:nowrap" class="ft101">(3) In the determination of the </p> <p style="position:absolute;top:750px;left:377px;white-space:nowrap" class="ft107">profits of a permanent establish-<br/>ment, there shall be allowed as <br/>deductions expenses which are <br/>incurred for the purposes of the <br/>business of the permanent </p> <p style="position:absolute;top:823px;left:377px;white-space:nowrap" class="ft101">establishment, including executive </p> <p style="position:absolute;top:113px;left:196px;white-space:nowrap" class="ft105">�</p> <p style="position:absolute;top:378px;left:271px;white-space:nowrap" class="ft105">�</p> <p style="position:absolute;top:423px;left:167px;white-space:nowrap" class="ft106">�</p> </div> <div id="page11-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:43px;left:66px;white-space:nowrap" class="ft110">d�r det fasta driftst�llet �r bel�get </p> <p style="position:absolute;top:58px;left:66px;white-space:nowrap" class="ft110">eller annorst�des. Avdrag medges </p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft110">emellertid inte f�r belopp som det </p> <p style="position:absolute;top:87px;left:69px;white-space:nowrap" class="ft113">festa driftst�llet kan ha betalat till <br/>f�retagets huvudkontor eller annat <br/>f�retaget tillh�rigt kontor (om inte </p> <p style="position:absolute;top:130px;left:68px;white-space:nowrap" class="ft110">beloppen utg�r ers�ttning f�r fak-</p> <p style="position:absolute;top:144px;left:68px;white-space:nowrap" class="ft113">tiska utgifter) i form av royalty, <br/>avgift eller annan liknande betal-</p> <p style="position:absolute;top:173px;left:68px;white-space:nowrap" class="ft113">ning f�r nyttjande av patent eller <br/>annan r�ttighet, eller i form av <br/>ers�ttning f�r s�rskilda tj�nster </p> <p style="position:absolute;top:216px;left:68px;white-space:nowrap" class="ft113">eller f�r f�retagsledning eller -<br/>utom i fr�ga om bankf�retag - i <br/>form av r�nta p� kapital utl�nat till <br/>det festa driftst�llet. </p> <p style="position:absolute;top:349px;left:79px;white-space:nowrap" class="ft110">4. I den m�n inkomst h�nforlig </p> <p style="position:absolute;top:363px;left:68px;white-space:nowrap" class="ft113">till fest driftst�lle brukat i en av-<br/>talsslutande stat best�mmas p� <br/>grundval av en f�rdelning av f�re-<br/>tagets hela inkomst p� de olika <br/>delarna av f�retaget, hindrar be-<br/>st�mmelserna i punkt 2 inte att i </p> <p style="position:absolute;top:451px;left:67px;white-space:nowrap" class="ft113">denna avtalsslutande stat den skat-<br/>tepliktiga inkomsten best�ms ge-<br/>nom s�dant f�rfarande. Den f�r-<br/>delningsmetod som anv�nds skall <br/>dock vara s�dan att resultatet �ver-<br/>ensst�mmer med principerna i <br/>denna artikel. </p> <p style="position:absolute;top:597px;left:79px;white-space:nowrap" class="ft110">5. Inkomst h�nf�rs inte till fest </p> <p style="position:absolute;top:611px;left:67px;white-space:nowrap" class="ft113">driftst�lle endast av den anledning-<br/>en att varor ink�ps genom det festa <br/>driftst�llets f�rsorg f�r f�retaget. </p> <p style="position:absolute;top:699px;left:79px;white-space:nowrap" class="ft110">6. Vid till�mpningen av f�re-</p> <p style="position:absolute;top:714px;left:67px;white-space:nowrap" class="ft113">g�ende punkter best�ms inkomst <br/>som �r h�nf�rlig till det festa drift-<br/>st�llet genom samma f�rfarande �r <br/>fr�n �r, s�vida inte goda och till-<br/>r�ckliga sk�l f�ranleder annat. </p> <p style="position:absolute;top:817px;left:79px;white-space:nowrap" class="ft110">7. Ing�r i inkomst av r�relse </p> <p style="position:absolute;top:831px;left:67px;white-space:nowrap" class="ft110">inkomster eller realisationsvinster </p> <p style="position:absolute;top:43px;left:278px;white-space:nowrap" class="ft110">and general administrative expen-</p> <p style="position:absolute;top:57px;left:279px;white-space:nowrap" class="ft110">ses so incurred, whether in the </p> <p style="position:absolute;top:72px;left:282px;white-space:nowrap" class="ft113">State in which Che permanent estab-<br/>lishment is situated or elsewhere. <br/>However, no such deduction shall <br/>be allowed in respect of amounts, <br/>if any, paid (otherwise than to-<br/>wards reimbursement of actual <br/>expenses) by the permanent estab-<br/>lishment to the head office of the <br/>enterprise or any of its other offi-<br/>ces, by way of royalties, fees or <br/>other similar payments in return <br/>for the use of patents or other <br/>rights, or by way of commission, <br/>for specific services performed or <br/>for management, or, except in the <br/>case of a banking enterprise, by <br/>way of interest on moneys lent to <br/>the permanent establishment. </p> <p style="position:absolute;top:349px;left:294px;white-space:nowrap" class="ft110">(4) Insofar as it has been custo-</p> <p style="position:absolute;top:363px;left:282px;white-space:nowrap" class="ft113">mary in a Contracting State to <br/>determine the profits to be attribu-<br/>ted to a permanent establishment <br/>on the basis of an apportionment of <br/>the total profits of the enterprise to <br/>its various parts, nothing in para-<br/>graph (2) shall preclude that Con-<br/>tracting State from determining the </p> <p style="position:absolute;top:480px;left:281px;white-space:nowrap" class="ft113">profits to be taxed by such an <br/>apportionment as may be customa-</p> <p style="position:absolute;top:509px;left:282px;white-space:nowrap" class="ft113">ry; the method of apportionment <br/>adopted shall, however, be such <br/>that the result shall be in accordan-<br/>ce with the principles contained in <br/>this Article. </p> <p style="position:absolute;top:597px;left:294px;white-space:nowrap" class="ft110">(5) No profits shall be attributed </p> <p style="position:absolute;top:612px;left:282px;white-space:nowrap" class="ft113">to a permanent establishment by <br/>reason of the mere purchase by <br/>that permanent establishment of <br/>goods or merchandise for the en-<br/>terprise. </p> <p style="position:absolute;top:699px;left:294px;white-space:nowrap" class="ft110">(6) For the purposes of the pre-</p> <p style="position:absolute;top:714px;left:282px;white-space:nowrap" class="ft113">ceding paragraphs, the profits to be <br/>attributed to the permanent <br/>establishment shall be determined <br/>by the same method year by year <br/>unless there is good and sufficient <br/>reason to the contrary. </p> <p style="position:absolute;top:817px;left:294px;white-space:nowrap" class="ft110">(7) Where profits include items </p> <p style="position:absolute;top:832px;left:282px;white-space:nowrap" class="ft110">of income or capital gains which </p> <p style="position:absolute;top:42px;left:508px;white-space:nowrap" class="ft112"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:843px;left:577px;white-space:nowrap" class="ft110">2515 </p> </div> <div id="page12-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:43px;left:35px;white-space:nowrap" class="ft120"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:44px;left:159px;white-space:nowrap" class="ft121">som. behandlas s�rskilt i andra. </p> <p style="position:absolute;top:58px;left:161px;white-space:nowrap" class="ft121">artiklar av detta avtal, ber�rs be-</p> <p style="position:absolute;top:73px;left:161px;white-space:nowrap" class="ft125">st�mmelserna i dessa artiklar inte <br/>av reglerna i f�revarande artikel. </p> <p style="position:absolute;top:150px;left:162px;white-space:nowrap" class="ft122"><b>Artikel 8 </b></p> <p style="position:absolute;top:179px;left:162px;white-space:nowrap" class="ft123"><i>Sj�fart och luftfart </i></p> <p style="position:absolute;top:208px;left:176px;white-space:nowrap" class="ft121">1. Inkomst, som f�rv�rvas av ett </p> <p style="position:absolute;top:223px;left:162px;white-space:nowrap" class="ft125">f�retag i en avtalsslutande stat <br/>genom anv�ndningen av skepp eller <br/>luftfartyg i internationell trafik, <br/>beskattas endast i denna stat. </p> <p style="position:absolute;top:296px;left:174px;white-space:nowrap" class="ft121">2. Vid till�mpningen av denna </p> <p style="position:absolute;top:310px;left:162px;white-space:nowrap" class="ft125">artikel innefattas i inkomst, som <br/>f�rv�rvas genom anv�ndningen av <br/>skepp eller luftfartyg i internatio-<br/>nell trafik: </p> <p style="position:absolute;top:368px;left:174px;white-space:nowrap" class="ft121">a) inkomst som f�rv�rvas genom </p> <p style="position:absolute;top:382px;left:162px;white-space:nowrap" class="ft125">uthyrning av obemannade skepp <br/>eller luftfartyg; och </p> <p style="position:absolute;top:412px;left:174px;white-space:nowrap" class="ft121">b) inkomst som f�rv�rvats genom </p> <p style="position:absolute;top:426px;left:162px;white-space:nowrap" class="ft125">anv�ndning, underh�ll eller uthyr-<br/>ning av containers (d�ri inbegripet <br/>sl�pvagn och annan utrustning f�r <br/>transport av containers) som an-<br/>v�nds f�r transport av gods eller <br/>varor; <br/>n�r s�dan uthyrning eller anv�nd-<br/>ning, underhall eller uthyrning, <br/>alltefter omst�ndigheterna, �r av <br/>underordnad betydelse i f�rh�llan-</p> <p style="position:absolute;top:572px;left:163px;white-space:nowrap" class="ft125">de till anv�ndningen av skepp eller <br/>luftfartyg i internationell trafik. </p> <p style="position:absolute;top:616px;left:175px;white-space:nowrap" class="ft121">3. Best�mmelserna i punkterna 1 </p> <p style="position:absolute;top:631px;left:163px;white-space:nowrap" class="ft125">och 2 till�mpas �ven p� inkomst <br/>som f�rv�rvas genom deltagande i <br/>en pool, ett gemensamt f�retag <br/>eller en internationell driftsorgani-<br/>sation. </p> <p style="position:absolute;top:718px;left:174px;white-space:nowrap" class="ft121">4. N�r bolag fr�n olika l�nder </p> <p style="position:absolute;top:733px;left:162px;white-space:nowrap" class="ft125">har �verenskommit att bedriva <br/>internationell luftfart i konsortium, <br/>till�mpas best�mmelserna i punk-<br/>terna 1, 2 och 3 betr�ffande in-<br/>komst som f�rv�rvas av luft-<br/>fartskonsortiet endast i fr�ga om <br/>den del av inkomsten som motsva-</p> <p style="position:absolute;top:721px;left:291px;white-space:nowrap" class="ft121">o </p> <p style="position:absolute;top:44px;left:374px;white-space:nowrap" class="ft121">are dealt with separately in other </p> <p style="position:absolute;top:58px;left:376px;white-space:nowrap" class="ft125">Articles of this Convention, then <br/>the provisions of those Articles <br/>shall not be affected by the pro-<br/>visions of this Article. </p> <p style="position:absolute;top:150px;left:377px;white-space:nowrap" class="ft122"><b>Article 8 </b></p> <p style="position:absolute;top:179px;left:377px;white-space:nowrap" class="ft123"><i>Shipping and air transport </i></p> <p style="position:absolute;top:208px;left:389px;white-space:nowrap" class="ft121">(1) Profits of an enterprise of a </p> <p style="position:absolute;top:223px;left:377px;white-space:nowrap" class="ft125">Contracting State from the opera-<br/>tion of ships or aircraft in interna-<br/>tional traffic shall be taxable only <br/>in that State. </p> <p style="position:absolute;top:296px;left:389px;white-space:nowrap" class="ft121">(2) For the purposes of this </p> <p style="position:absolute;top:310px;left:377px;white-space:nowrap" class="ft125">Article, profits from the operation <br/>of ships or aircraft in international <br/>traffic include: </p> <p style="position:absolute;top:368px;left:389px;white-space:nowrap" class="ft121">(a) income from the rental on a </p> <p style="position:absolute;top:382px;left:377px;white-space:nowrap" class="ft125">bareboat basis of ships or aircraft; <br/>and </p> <p style="position:absolute;top:412px;left:389px;white-space:nowrap" class="ft121">(b) profits from the use, mainte-</p> <p style="position:absolute;top:426px;left:377px;white-space:nowrap" class="ft125">nance or rental of containers (in-<br/>cluding trailers and related equip-</p> <p style="position:absolute;top:455px;left:377px;white-space:nowrap" class="ft121">ment for the transport of contai-</p> <p style="position:absolute;top:469px;left:377px;white-space:nowrap" class="ft125">ners) used for the transport of <br/>goods or merchandise; </p> <p style="position:absolute;top:514px;left:377px;white-space:nowrap" class="ft125">were such rental or such use, <br/>maintenance or rental, as the case </p> <p style="position:absolute;top:543px;left:377px;white-space:nowrap" class="ft125">may be, is incidental to the opera-<br/>tion of ships or aircraft in interna-<br/>tional traffic. </p> <p style="position:absolute;top:616px;left:389px;white-space:nowrap" class="ft121">(3) The provisions of paragraphs </p> <p style="position:absolute;top:631px;left:378px;white-space:nowrap" class="ft125">(1) and (2) shall also apply to <br/>profits from the participation in a <br/>pool, a joint business or an interna-<br/>tional operating agency. </p> <p style="position:absolute;top:718px;left:389px;white-space:nowrap" class="ft121">(4) Whenever companies from </p> <p style="position:absolute;top:733px;left:377px;white-space:nowrap" class="ft125">different countries have agreed to <br/>carry on an air transportation busi-<br/>ness together in the form of a <br/>consortium, the provisions of pa-<br/>ragraphs (1), (2) and (3) shall <br/>apply only to such part of the <br/>profits of the consortium as relates </p> <p style="position:absolute;top:843px;left:39px;white-space:nowrap" class="ft121">2516 </p> </div> <div id="page13-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:45px;left:507px;white-space:nowrap" class="ft130"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:44px;left:64px;white-space:nowrap" class="ft135">rar den andel i konsortiet som <br/>innehas av bolag med hemvist i en <br/>avtalsslutande stat. </p> <p style="position:absolute;top:122px;left:64px;white-space:nowrap" class="ft132"><b>Artikel 9 </b></p> <p style="position:absolute;top:151px;left:63px;white-space:nowrap" class="ft133"><i>F�retag med intressegemenskap </i></p> <p style="position:absolute;top:179px;left:77px;white-space:nowrap" class="ft131">1. I fall d� </p> <p style="position:absolute;top:194px;left:76px;white-space:nowrap" class="ft131">a) ett f�retag i en avtalsslutande </p> <p style="position:absolute;top:208px;left:64px;white-space:nowrap" class="ft135">stat direkt eller indirekt deltar i <br/>ledningen eller kontrollen av ett <br/>foretag i den andra avtalsslutande <br/>staten eller �ger del i detta f�retags <br/>kapital, eller </p> <p style="position:absolute;top:282px;left:76px;white-space:nowrap" class="ft131">b) samma personer direkt eller </p> <p style="position:absolute;top:296px;left:64px;white-space:nowrap" class="ft131">indirekt deltar i ledningen eller </p> <p style="position:absolute;top:311px;left:64px;white-space:nowrap" class="ft135">kontrollen av s�v�l ett f�retag i en <br/>avtalsslutande stat som ett f�retag </p> <p style="position:absolute;top:340px;left:64px;white-space:nowrap" class="ft135">i den andra avtalsslutande staten <br/>eller �ger del i b�da dessa f�retags </p> <p style="position:absolute;top:369px;left:64px;white-space:nowrap" class="ft131">kapital, iakttas f�ljande. </p> <p style="position:absolute;top:384px;left:64px;white-space:nowrap" class="ft131">Om mellan f�retagen i fr�ga om </p> <p style="position:absolute;top:398px;left:64px;white-space:nowrap" class="ft131">handelsf�rbindelser eller finansiella </p> <p style="position:absolute;top:413px;left:64px;white-space:nowrap" class="ft131">f�rbindelser avtalas eller f�reskrivs </p> <p style="position:absolute;top:427px;left:64px;white-space:nowrap" class="ft135">villkor, som avviker fr�n dem som <br/>skulle ha avtalats mellan av var-<br/>andra oberoende f�retag, f�r all <br/>inkomst, som utan s�dana villkor <br/>skulle ha tillkommit det ena f�re-<br/>taget men som p� grund av villko-<br/>ren i fr�ga inte tillkommit detta <br/>f�retag, inr�knas i detta f�retags <br/>inkomst och beskattas i �verens-<br/>st�mmelse d�rmed. </p> <p style="position:absolute;top:588px;left:76px;white-space:nowrap" class="ft131">2. I fall d� en avtalsslutande stat </p> <p style="position:absolute;top:602px;left:64px;white-space:nowrap" class="ft135">inr�knar i inkomsten f�r ett f�retag <br/>i denna stat och i �verensst�mmel-<br/>se d�rmed beskattar inkomst f�r <br/>vilken ett f�retag i den andra av-<br/>talsslutande staten beskattats i <br/>denna andra stat samt den s�lunda <br/>inr�knade inkomsten �r s�dan som <br/>skulle ha tillkommit f�retaget i den </p> <p style="position:absolute;top:719px;left:64px;white-space:nowrap" class="ft135">f�rstn�mnda staten om de villkor <br/>som avtalats mellan f�retagen hade </p> <p style="position:absolute;top:748px;left:64px;white-space:nowrap" class="ft135">varit s�dana som skulle ha avtalats <br/>mellan av varandra oberoende <br/>f�retag, skall denna andra stat <br/>genomf�ra vederb�rlig justering av <br/>det skattebelopp som p�f�rts f�r <br/>inkomsten i denna stat. Vid s�dan </p> <p style="position:absolute;top:44px;left:278px;white-space:nowrap" class="ft135">to the participation held in that <br/>consortium by a company that is a <br/>resident of a Contracting State. </p> <p style="position:absolute;top:122px;left:278px;white-space:nowrap" class="ft132"><b>Article 9 </b></p> <p style="position:absolute;top:151px;left:277px;white-space:nowrap" class="ft133"><i>Associated enterprises </i></p> <p style="position:absolute;top:179px;left:290px;white-space:nowrap" class="ft136">(1) Where: <br/>(a) an enterprise of a Contracting </p> <p style="position:absolute;top:211px;left:278px;white-space:nowrap" class="ft135">State participates directly or in-<br/>directly in the management, control <br/>or capital of an enterprise of the <br/>other Contracting State, or </p> <p style="position:absolute;top:282px;left:290px;white-space:nowrap" class="ft131">(b) the same persons participate </p> <p style="position:absolute;top:296px;left:278px;white-space:nowrap" class="ft135">directly or indirectly in the mana-<br/>gement, control or capital of an <br/>enterprise of a Contracting State <br/>and an enterprise of the other <br/>Contracting State, </p> <p style="position:absolute;top:383px;left:278px;white-space:nowrap" class="ft135">and in either case conditions are <br/>made or imposed between the two <br/>enterprises in their commercial or <br/>financial relations which differ <br/>from those which would be made <br/>between independent enterprises, <br/>then any profits which would, but <br/>for those conditions, have accrued <br/>to one of the enterprises, but, by <br/>reason of those conditions, have <br/>not so accrued, may be included in <br/>the profits of that enterprise and <br/>taxed accordingly. </p> <p style="position:absolute;top:588px;left:290px;white-space:nowrap" class="ft131">(2) Where a Contracting State </p> <p style="position:absolute;top:602px;left:278px;white-space:nowrap" class="ft131">includes in the profits of an enter-</p> <p style="position:absolute;top:617px;left:278px;white-space:nowrap" class="ft135">prise of that State - and taxes <br/>accordingly - profits on which an <br/>enterprise of the other Contracting </p> <p style="position:absolute;top:661px;left:279px;white-space:nowrap" class="ft135">State has been charged to tax in <br/>that other State and the profits so <br/>included are profits which would </p> <p style="position:absolute;top:704px;left:278px;white-space:nowrap" class="ft131">have accrued to the enterprise of </p> <p style="position:absolute;top:719px;left:278px;white-space:nowrap" class="ft135">the first-mentioned State if the <br/>conditions made between the two <br/>enterprises had been those which </p> <p style="position:absolute;top:763px;left:278px;white-space:nowrap" class="ft135">would have been made between <br/>independent enterprises, then that <br/>other State shall make an appropri-<br/>ate adjustment to the amount of the <br/>tax charged therein on those pro-</p> <p style="position:absolute;top:846px;left:573px;white-space:nowrap" class="ft131">2517 </p> </div> <div id="page14-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:45px;left:40px;white-space:nowrap" class="ft140"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:47px;left:163px;white-space:nowrap" class="ft141">justering iakttas �vriga best�mmel-</p> <p style="position:absolute;top:62px;left:167px;white-space:nowrap" class="ft144">ser i detta avtal och de beh�riga <br/>myndigheterna i de avtalsslutande <br/>staterna skall vid behov �verl�gga <br/>med varandra. </p> <p style="position:absolute;top:168px;left:167px;white-space:nowrap" class="ft142"><b>Artikel 10 </b></p> <p style="position:absolute;top:197px;left:168px;white-space:nowrap" class="ft143"><i>Utdelning </i></p> <p style="position:absolute;top:226px;left:180px;white-space:nowrap" class="ft141">1. Utdelning fr�n bolag med </p> <p style="position:absolute;top:240px;left:167px;white-space:nowrap" class="ft144">hemvist i en avtalsslutande stat till <br/>person med hemvist i den andra <br/>avtalsslutande staten f�r beskattas i <br/>denna andra stat. </p> <p style="position:absolute;top:314px;left:179px;white-space:nowrap" class="ft141">2. Utdelningen f�r emellertid </p> <p style="position:absolute;top:328px;left:166px;white-space:nowrap" class="ft141">beskattas �ven i den avtalsslutande </p> <p style="position:absolute;top:342px;left:167px;white-space:nowrap" class="ft144">stat d�r bolaget som betalar ut-<br/>delningen har hemvist, enligt lag-<br/>stiftningen i denna stat, men om <br/>mottagaren har r�tt till utdelningen <br/>f�r skatten inte �verstiga: </p> <p style="position:absolute;top:444px;left:179px;white-space:nowrap" class="ft141">a) 5 procent av utdelningens </p> <p style="position:absolute;top:459px;left:167px;white-space:nowrap" class="ft141">bruttobelopp, om den som har r�tt </p> <p style="position:absolute;top:473px;left:167px;white-space:nowrap" class="ft144">till utdelningen �r ett bolag (med <br/>undantag f�r handelsbolag), som <br/>direkt innehar minst 20 procent av <br/>det utbetalande bolagets kapital, </p> <p style="position:absolute;top:546px;left:179px;white-space:nowrap" class="ft141">b) 10 procent av utdelningens </p> <p style="position:absolute;top:561px;left:167px;white-space:nowrap" class="ft141">bruttobelopp i �vriga fall. </p> <p style="position:absolute;top:590px;left:179px;white-space:nowrap" class="ft141">Denna punkt ber�r inte bolagets </p> <p style="position:absolute;top:605px;left:167px;white-space:nowrap" class="ft144">beskattning f�r vinst av vilken <br/>utdelningen betalas. </p> <p style="position:absolute;top:663px;left:179px;white-space:nowrap" class="ft141">3. S�dan utdelning skall - utan </p> <p style="position:absolute;top:678px;left:167px;white-space:nowrap" class="ft144">hinder av best�mmelserna i punkt <br/>2 - beskattas endast i den avtalsslu-<br/>tande stat d�r den som har r�tt till <br/>utdelningen har hemvist om denne <br/>�r ett bolag (med undantag f�r <br/>handelsbolag) som innehar direkt <br/>minst 25 procent av det utbetalande <br/>bolagets sammanlagda r�stv�rde <br/>och om minst 50 procent av det </p> <p style="position:absolute;top:809px;left:167px;white-space:nowrap" class="ft144">sammanlagda r�stv�rdet i bolaget <br/>som har r�tt till utdelningen in-</p> <p style="position:absolute;top:846px;left:43px;white-space:nowrap" class="ft141">2518 </p> <p style="position:absolute;top:46px;left:379px;white-space:nowrap" class="ft141">fits. In detennining such adjust-</p> <p style="position:absolute;top:61px;left:381px;white-space:nowrap" class="ft144">ment, due regard shall be had to <br/>the other provisions of this Con-<br/>vention and the competent authori-<br/>ties of the Contracting States shall <br/>if necessary consult each other. </p> <p style="position:absolute;top:168px;left:382px;white-space:nowrap" class="ft142"><b>Artide 10 </b></p> <p style="position:absolute;top:196px;left:381px;white-space:nowrap" class="ft143"><i>Dividends </i></p> <p style="position:absolute;top:226px;left:393px;white-space:nowrap" class="ft141">(1) Dividends paid by a company </p> <p style="position:absolute;top:240px;left:381px;white-space:nowrap" class="ft141">which is a resident of a Contract-</p> <p style="position:absolute;top:255px;left:382px;white-space:nowrap" class="ft144">ing State to a resident of the other <br/>Contracting State may be taxed in <br/>that other State. </p> <p style="position:absolute;top:314px;left:393px;white-space:nowrap" class="ft141">(2) However, such dividends </p> <p style="position:absolute;top:328px;left:381px;white-space:nowrap" class="ft144">may also be taxed in the Contract-<br/>ing State of which the company <br/>paying the dividends is a resident <br/>and according to the laws of that <br/>State, but if the recipient is the <br/>beneficial owner of the dividends <br/>the tax so charged shall not ex-<br/>ceed: </p> <p style="position:absolute;top:445px;left:393px;white-space:nowrap" class="ft141">(a) 5 per cent of the gross </p> <p style="position:absolute;top:459px;left:381px;white-space:nowrap" class="ft144">amount of the dividends if the <br/>beneficial owner is a company <br/>(other than a partnership) which <br/>holds directly at least 20 per cent <br/>of the capital of the company pay-</p> <p style="position:absolute;top:532px;left:382px;white-space:nowrap" class="ft141">ing the dividends; </p> <p style="position:absolute;top:547px;left:394px;white-space:nowrap" class="ft141">(b) 10 per cent of the gross </p> <p style="position:absolute;top:561px;left:382px;white-space:nowrap" class="ft144">amount of the dividends in all <br/>other cases. </p> <p style="position:absolute;top:591px;left:393px;white-space:nowrap" class="ft141">This paragraph shall not affect </p> <p style="position:absolute;top:605px;left:381px;white-space:nowrap" class="ft144">the taxation of the company in <br/>respect of the profits out of which <br/>the dividends are paid. </p> <p style="position:absolute;top:663px;left:393px;white-space:nowrap" class="ft141">(3) Notwithstanding the provi-</p> <p style="position:absolute;top:678px;left:381px;white-space:nowrap" class="ft144">sions of paragraph (2) such divi-<br/>dends shall be taxable only in the <br/>Contracting State of which the </p> <p style="position:absolute;top:722px;left:381px;white-space:nowrap" class="ft144">beneficial owner is a resident if the <br/>beneficial owner is a company </p> <p style="position:absolute;top:751px;left:381px;white-space:nowrap" class="ft144">(other than a partnership) which <br/>holds directly at least 25 per cent <br/>of the voting power of the compa-<br/>ny paying the dividends and at <br/>least 50 per cent of the voting <br/>power of the company, which is </p> </div> <div id="page15-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:44px;left:505px;white-space:nowrap" class="ft150"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:44px;left:64px;white-space:nowrap" class="ft154">nehas av personer med hemvist i <br/>denna avtalsslutande stat. </p> <p style="position:absolute;top:103px;left:76px;white-space:nowrap" class="ft151">4. Med uttrycket &#34;utdelning&#34; </p> <p style="position:absolute;top:117px;left:65px;white-space:nowrap" class="ft151">f�rst�s i denna artikel inkomst av </p> <p style="position:absolute;top:132px;left:64px;white-space:nowrap" class="ft154">aktier eller andra r�ttigheter som <br/>inte �r fordringar, med r�tt till <br/>andel i vinst, samt inkomst av <br/>andra andelar i bolag, som enligt <br/>lagstiftningen i den stat d�r det </p> <p style="position:absolute;top:205px;left:64px;white-space:nowrap" class="ft154">utdelande bolaget har hemvist vid <br/>beskattningen behandlas p samma </p> <p style="position:absolute;top:234px;left:64px;white-space:nowrap" class="ft151">s�tt som inkomst av aktier. </p> <p style="position:absolute;top:278px;left:76px;white-space:nowrap" class="ft151">5. Best�mmelserna i punkterna </p> <p style="position:absolute;top:292px;left:65px;white-space:nowrap" class="ft151">1, 2 och 3 till�mpas inte, om den </p> <p style="position:absolute;top:307px;left:64px;white-space:nowrap" class="ft151">som har r�tt till utdelningen har </p> <p style="position:absolute;top:321px;left:63px;white-space:nowrap" class="ft154">hemvist i en avtalsslutande stat och <br/>bedriver r�relse eller har bedrivit <br/>r�relse i den andra avtalsslutande </p> <p style="position:absolute;top:365px;left:64px;white-space:nowrap" class="ft151">staten, d�r bolaget som betalar </p> <p style="position:absolute;top:380px;left:64px;white-space:nowrap" class="ft154">utdelningen har hemvist, fr�n d�r <br/>bel�get fast driftst�lle eller ut�var <br/>sj�lvst�ndig yrkesverksamhet eller <br/>har ut�vat sj�lvst�ndig yrkesverk-<br/>samhet i denna andra stat fr�n d�r <br/>bel�gen stadigvarande anordning, <br/>samt den andel p� grund av vilken </p> <p style="position:absolute;top:482px;left:63px;white-space:nowrap" class="ft151">utdelningen betalas �ger verkligt </p> <p style="position:absolute;top:496px;left:63px;white-space:nowrap" class="ft151">samband med det festa driftst�llet </p> <p style="position:absolute;top:511px;left:63px;white-space:nowrap" class="ft154">eller den stadigvarande anordning-<br/>en. I s�dant fall till�mpas best�m-<br/>melserna i artikel 7 respektive <br/>artikel 14. </p> <p style="position:absolute;top:585px;left:75px;white-space:nowrap" class="ft151">6. Om bolag med hemvist i en </p> <p style="position:absolute;top:600px;left:63px;white-space:nowrap" class="ft154">avtalsslutande stat f�rv�rvar in-<br/>komst fr�n den andra avtalsslutan-<br/>de staten, f�r denna andra stat inte <br/>beskatta utdelning som bolaget <br/>betalar, utom i den m�n utdelning-<br/>en betalas till person med hemvist <br/>i denna andra stat eller i den m�n <br/>den andel p� grund av vilken ut-<br/>delningen betalas �ger verkligt <br/>samband med fast driftst�lle eller <br/>stadigvarande anordning i denna <br/>andra stat, och ej heller beskatta <br/>bolagets icke utdelade vinst, �ven <br/>om utdelningen eller den icke <br/>utdelade vinsten helt eller delvis <br/>utg�rs av inkomst som uppkommit <br/>i denna andra stat. </p> <p style="position:absolute;top:44px;left:279px;white-space:nowrap" class="ft154">the beneficial owner of the divi-<br/>dends, is held by residents of that <br/>Contracting State. </p> <p style="position:absolute;top:103px;left:290px;white-space:nowrap" class="ft151">(4) The term &#34;dividends&#34; as used </p> <p style="position:absolute;top:117px;left:278px;white-space:nowrap" class="ft154">in this Article means income from <br/>shares or other rights, not being <br/>debt-claims, participating in pro-<br/>fits, as well as income from other </p> <p style="position:absolute;top:175px;left:278px;white-space:nowrap" class="ft154">corporate rights which is subjected <br/>to the same taxation treatment as <br/>income from shares by the laws of <br/>the State of which the company <br/>making the distribution is a resi-<br/>dent. </p> <p style="position:absolute;top:278px;left:290px;white-space:nowrap" class="ft151">(5) The provisions of paragraphs </p> <p style="position:absolute;top:292px;left:278px;white-space:nowrap" class="ft154">(1), (2) and (3) shall not apply if <br/>the beneficial owner of the divi-<br/>dends, being a resident of a Con-<br/>tracting State, carries on or has <br/>carried on business in the other <br/>Contracting State of which the </p> <p style="position:absolute;top:380px;left:278px;white-space:nowrap" class="ft154">company paying the dividends is a <br/>resident, through a permanent <br/>establishment situated therein, or <br/>performs or has performed in that <br/>other State independent personal <br/>services from a fixed base situated <br/>therein, and the holding in respect <br/>of which the dividends are paid is <br/>effectively connected with such </p> <p style="position:absolute;top:511px;left:277px;white-space:nowrap" class="ft154">permanent establishment or fixed <br/>base. In such case the provisions <br/>of Article 7 or Article 14, as the <br/>case may be, shall apply. </p> <p style="position:absolute;top:585px;left:289px;white-space:nowrap" class="ft151">(6) Where a company which is a </p> <p style="position:absolute;top:599px;left:277px;white-space:nowrap" class="ft154">resident of a Contracting State <br/>derives profits or income from the <br/>other Contracting State, that other <br/>State may not impose any tax on <br/>the dividends paid by the company, <br/>except insofar as such dividends <br/>are paid to a resident of that other <br/>State or insofar as the holding in <br/>respect of which the dividends are <br/>paid is effectively connected with a <br/>permanent establishment or a fixed <br/>base situated in that other State, <br/>nor subject the company's undistri-<br/>buted profits to a tax on the com-<br/>pany's undistributed profits, even <br/>if the dividends paid or the undi-<br/>stributed profits consist wholly or </p> <p style="position:absolute;top:845px;left:573px;white-space:nowrap" class="ft151">2519 </p> <p style="position:absolute;top:215px;left:211px;white-space:nowrap" class="ft153">�</p> </div> <div id="page16-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:46px;left:36px;white-space:nowrap" class="ft160"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:111px;left:165px;white-space:nowrap" class="ft161"><b>Artikel 11 </b></p> <p style="position:absolute;top:140px;left:164px;white-space:nowrap" class="ft162"><i>R�nta </i></p> <p style="position:absolute;top:170px;left:178px;white-space:nowrap" class="ft163">1. R�nta, som h�rr�r fr�n en </p> <p style="position:absolute;top:184px;left:164px;white-space:nowrap" class="ft164">avtalsslutande stat och som betalas <br/>till person med hemvist i den andra <br/>avtalsslutande staten, f�r beskattas <br/>i denna andra stat. </p> <p style="position:absolute;top:257px;left:176px;white-space:nowrap" class="ft163">2. R�ntan f�r emellertid beskattas </p> <p style="position:absolute;top:271px;left:164px;white-space:nowrap" class="ft164">�ven i den avtalsslutande stat fr�n <br/>vilken den h�rr�r, enligt lagstift-<br/>ningen i denna stat, men om motta-<br/>garen har r�tt till r�ntan f�r skatten <br/>inte �verstiga 10 procent av r�n-<br/>tans bruttobelopp. </p> <p style="position:absolute;top:388px;left:176px;white-space:nowrap" class="ft163">3. a) Utan hinder av best�mmel-</p> <p style="position:absolute;top:402px;left:164px;white-space:nowrap" class="ft164">serna i punkt 2 i denna artikel �r <br/>r�nta, som h�rr�r fr�n en avtalsslu-<br/>tande stat n�r den som har r�tt till <br/>r�ntan �r, eller n�r l�net f�r vilket <br/>r�ntan betalas garanteras eller <br/>f�rs�kras av, regeringen i den <br/>andra avtalsslutande staten eller <br/>n�gon av dess politiska underav-<br/>delningar eller lokala myndigheter <br/>eller n�got av dess organ, undanta-<br/>gen fr�n beskattning i den f�rst-<br/>n�mnda staten. </p> <p style="position:absolute;top:578px;left:176px;white-space:nowrap" class="ft163">b) Utan hinder av best�mmelser-</p> <p style="position:absolute;top:592px;left:164px;white-space:nowrap" class="ft164">na i artikel 7 i detta avtal och <br/>punkt 2 i denna artikel �r r�nta, <br/>som h�rr�r fr�n en avtalsslutande <br/>stat n�r den som har r�tt till r�ntan <br/>har hemvist i den andra avtalsslu-<br/>tande staten, undantagen fr�n be-<br/>skattning i den f�rstn�mnda staten, <br/>under f�ruts�ttning att r�ntan be-<br/>talas med anledning av l�n som <br/>beviljats, garanterats eller f�rs�k-<br/>rats av ett organ med s�dan be-<br/>fogenhet f�r den andra statens <br/>r�kning. </p> <p style="position:absolute;top:798px;left:176px;white-space:nowrap" class="ft163">4. Utan hinder av best�mmelser-</p> <p style="position:absolute;top:812px;left:163px;white-space:nowrap" class="ft163">na i punkt 2 skall r�nta som h�rr�r </p> <p style="position:absolute;top:826px;left:164px;white-space:nowrap" class="ft163">fr�n en avtalsslutande stat beskattas </p> <p style="position:absolute;top:847px;left:42px;white-space:nowrap" class="ft163">2520 </p> <p style="position:absolute;top:48px;left:375px;white-space:nowrap" class="ft163">partly of profits or income arising </p> <p style="position:absolute;top:63px;left:376px;white-space:nowrap" class="ft163">in such other State. </p> <p style="position:absolute;top:111px;left:379px;white-space:nowrap" class="ft161"><b>Article 11 </b></p> <p style="position:absolute;top:140px;left:379px;white-space:nowrap" class="ft162"><i>Interest </i></p> <p style="position:absolute;top:169px;left:391px;white-space:nowrap" class="ft163">(1) Interest arising in a Contract-</p> <p style="position:absolute;top:184px;left:379px;white-space:nowrap" class="ft164">ing State and paid to a resident of <br/>the other Contracting State may be <br/>taxed in that other State. </p> <p style="position:absolute;top:257px;left:391px;white-space:nowrap" class="ft163">(2) However, such interest may </p> <p style="position:absolute;top:271px;left:378px;white-space:nowrap" class="ft164">also be taxed in the Contracting <br/>State in which it arises and accord-<br/>ing to the laws of that State, but if <br/>the recipient is the beneficial ow-<br/>ner of the interest the tax so char-<br/>ged shall not exceed 10 per cent of <br/>the gross amount of the interest. </p> <p style="position:absolute;top:388px;left:390px;white-space:nowrap" class="ft163">(3) (a) Notwithstanding the pro-</p> <p style="position:absolute;top:402px;left:378px;white-space:nowrap" class="ft164">visions of paragraph (2) of this <br/>Article, interest arising in a Con-</p> <p style="position:absolute;top:431px;left:379px;white-space:nowrap" class="ft164">tracting State where the beneficial <br/>owner of such interest is, or the <br/>loan for which the interest is paid <br/>is guaranteed or insured by, the <br/>Government of the other Contract-<br/>ing State or<i> its</i> political subdivi-<br/>sions or local authorities or any <br/>agencies thereof, shall be exempt <br/>from tax in the first-mentioned <br/>Contracting State. </p> <p style="position:absolute;top:578px;left:390px;white-space:nowrap" class="ft163">(b) Notwithstanding the provi-</p> <p style="position:absolute;top:592px;left:379px;white-space:nowrap" class="ft164">sions of Article 7 of this Conven-<br/>tion and paragraph (2) of this <br/>Article interest arising in a Con-<br/>tracting State where the beneficial <br/>owner of such interest is a resident </p> <p style="position:absolute;top:665px;left:378px;white-space:nowrap" class="ft164">of the other Contracting State shall <br/>be exempt from tax in the first-<br/>mentioned State, provided that the <br/>interest is paid in respect of a loan <br/>made, guaranteed or insured on <br/>behalf of the other Contracting <br/>State by an authority thereof so <br/>entrusted. </p> <p style="position:absolute;top:798px;left:390px;white-space:nowrap" class="ft163">(4) Notwithstanding the provi-</p> <p style="position:absolute;top:812px;left:379px;white-space:nowrap" class="ft164">sions of paragraph (2) interest <br/>arising in a Contracting State shall </p> </div> <div id="page17-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:46px;left:505px;white-space:nowrap" class="ft170"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:45px;left:64px;white-space:nowrap" class="ft172">endast i den andra avtalsslutande <br/>staten n�r mottagaren �r ett foretag <br/>med hemvist i denna andra stat <br/>som har r�tt till r�ntan och r�ntan <br/>betalas med anledning av skuld <br/>som uppkommit vid detta f�retags <br/>f�rs�ljning p� kredit av varor eller <br/>industriell, kommersiell eller veten-<br/>skaplig utrustning till ett f�retag i <br/>den f�rstn�mnda staten utom i fall <br/>d� f�rs�ljningen sker mellan n�r-<br/>st�ende eller fordran uppkommer <br/>mellan n�rst�ende personer. </p> <p style="position:absolute;top:249px;left:75px;white-space:nowrap" class="ft171">5. Med uttrycket &#34;r�nta&#34; f�rst�s </p> <p style="position:absolute;top:264px;left:64px;white-space:nowrap" class="ft172">i denna artikel inkomst av varje <br/>slags fordran, antingen den s�ker-<br/>st�llts genom inteckning i fast <br/>egendom eller inte och antingen <br/>den medf�r r�tt till andel i g�lden�-<br/>rens vinst eller inte. Uttrycket <br/>�syftar s�rskilt inkomst av v�rde-</p> <p style="position:absolute;top:365px;left:63px;white-space:nowrap" class="ft172">papper, som utf�rdats av staten, <br/>och inkomst av obligationer eller <br/>debentures, d�ri inbegripna agiobe-<br/>lopp och vinster som h�nf�r sig till <br/>s�dana v�rdepapper, obligationer <br/>eller debentures. Straffavgift p� <br/>grund av sen betalning anses inte <br/>som r�nta vid till�mpningen av <br/>denna artikel. </p> <p style="position:absolute;top:511px;left:74px;white-space:nowrap" class="ft171">6. Best�mmelserna i punkterna </p> <p style="position:absolute;top:526px;left:64px;white-space:nowrap" class="ft171">1, 2, 3 a) och 4 till�mpas inte, om </p> <p style="position:absolute;top:540px;left:63px;white-space:nowrap" class="ft172">den som har r�tt till r�ntan har <br/>hemvist i en avtalsslutande stat och <br/>bedriver r�relse eller har bedrivit <br/>r�relse i den andra avtalsslutande </p> <p style="position:absolute;top:599px;left:63px;white-space:nowrap" class="ft172">staten, fr�n vilken r�ntan h�rr�r, <br/>fr�n d�r bel�get fast driftst�lle eller <br/>ut�var eller har ut�vat sj�lvst�ndig <br/>yrkesverksamhet i denna andra stat <br/>fr�n d�r bel�gen stadigvarande <br/>anordning, samt den fordran f�r <br/>vilken r�ntan betalas �ger verkligt <br/>samband med det fasta driftst�llet <br/>eller den stadigvarande anordning-<br/>en. I s�dant fall till�mpas best�m-<br/>melserna i artikel 7 respektive <br/>artikel 14. </p> <p style="position:absolute;top:804px;left:75px;white-space:nowrap" class="ft171">7. R�nta anses h�rr�ra fr�n en </p> <p style="position:absolute;top:819px;left:63px;white-space:nowrap" class="ft172">avtalsslutande stat om utbetalaren <br/>�r den staten sj�lv, en politisk </p> <p style="position:absolute;top:46px;left:278px;white-space:nowrap" class="ft172">be taxable only in the other Con-<br/>tracting State if the recipient is an <br/>enterprise of that other State which <br/>is the beneficial owner of the in-<br/>terest, and the interest is paid with <br/>respect to indebtedness arising on <br/>the sale on credit, by that enterpri-<br/>se, of any merchandise or industri-<br/>al, commercial or scientific equip-<br/>ment to an enterprise of the first-<br/>mentioned State, except where the <br/>sale or indebtedness is between <br/>related persons. </p> <p style="position:absolute;top:249px;left:290px;white-space:nowrap" class="ft171">(5) The term &#34;interest&#34; as used </p> <p style="position:absolute;top:264px;left:278px;white-space:nowrap" class="ft172">in this Article means income from <br/>debt-claims of every kind, whether <br/>or not secured by mortgage and <br/>whether or not carrying a right to <br/>participate in the debtor's profits, <br/>and in particular, income from <br/>government securities and income <br/>from bonds or debentures, includ-<br/>ing premiums and prizes attaching <br/>to such securities, bonds or deben-<br/>tures. Penalty charges for late </p> <p style="position:absolute;top:422px;left:277px;white-space:nowrap" class="ft172">payment shall not be regarded as <br/>interest for the purpose of this <br/>Article. </p> <p style="position:absolute;top:511px;left:289px;white-space:nowrap" class="ft171">(6) The provisions of paragraphs </p> <p style="position:absolute;top:526px;left:278px;white-space:nowrap" class="ft172">(1), (2), (3) (a) and (4) shall not <br/>apply if the beneficial owner of the <br/>interest, being a resident of a Con-<br/>tracting State, carries on or has <br/>carried on business in the other <br/>Contracting State in which the <br/>interest arises, through a perma-<br/>nent establishment situated therein, <br/>or performs or has performed in <br/>that other State independent perso-<br/>nal services from a fixed base <br/>situated therein, and the debt-claim <br/>in respect of which the interest is <br/>paid is effectively connected with </p> <p style="position:absolute;top:730px;left:278px;white-space:nowrap" class="ft172">such permanent establishment or <br/>fixed base. In such case the pro-</p> <p style="position:absolute;top:759px;left:278px;white-space:nowrap" class="ft172">visions of Article 7 or Article 14, <br/>as the case may be, shall apply. </p> <p style="position:absolute;top:804px;left:290px;white-space:nowrap" class="ft171">(7) Interest shall be deemed to </p> <p style="position:absolute;top:819px;left:278px;white-space:nowrap" class="ft172">arise in a Contracting State when <br/>the payer is that State itself, a </p> <p style="position:absolute;top:846px;left:574px;white-space:nowrap" class="ft171">2521 </p> </div> <div id="page18-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:45px;left:39px;white-space:nowrap" class="ft180"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:46px;left:163px;white-space:nowrap" class="ft181">underavdelning, lokal myndighet </p> <p style="position:absolute;top:60px;left:163px;white-space:nowrap" class="ft181">eller person med hemvist i denna </p> <p style="position:absolute;top:75px;left:164px;white-space:nowrap" class="ft181">stat. Om emellertid den person </p> <p style="position:absolute;top:89px;left:164px;white-space:nowrap" class="ft181">som betalar r�ntan, antingen, han </p> <p style="position:absolute;top:104px;left:166px;white-space:nowrap" class="ft184">har hemvist i en avtalsslutande stat <br/>eller inte, i en avtalsslutande stat <br/>har fast driftst�lle eller stadigvaran-<br/>de anordning i samband med vilken <br/>den skuld uppkommit f�r vilken <br/>r�ntan betalas, och r�ntan belastar <br/>det festa driftst�llet eller den sta-<br/>digvarande anordningen, anses <br/>r�ntan h�rr�ra fr�n den stat d�r det <br/>festa driftst�llet eller den stadigva-<br/>rande anordningen finns. </p> <p style="position:absolute;top:293px;left:178px;white-space:nowrap" class="ft181">8. D� p� grund av s�rskilda </p> <p style="position:absolute;top:308px;left:166px;white-space:nowrap" class="ft184">f�rbindelser mellan utbetalaren och <br/>den som har r�tt till r�ntan eller <br/>mellan dem b�da och annan person <br/>r�ntebeloppet, med h�nsyn till den <br/>fordran f�r vilken r�ntan betalas, <br/>�verstiger det belopp som skulle ha <br/>avtalats mellan utbetalaren och den <br/>som har r�tt till r�ntan om s�dana <br/>f�rbindelser inte f�relegat, till�m-<br/>pas best�mmelserna i denna artikel <br/>endast p� sistn�mnda belopp. I <br/>s�dant fall beskattas �verskjutande </p> <p style="position:absolute;top:483px;left:165px;white-space:nowrap" class="ft184">belopp enligt lagstiftningen i var-<br/>dera avtalsslutande staten med <br/>iakttagande av �vriga best�mmelser <br/>i detta avtal. </p> <p style="position:absolute;top:605px;left:165px;white-space:nowrap" class="ft182"><b>Artikel 12 </b></p> <p style="position:absolute;top:634px;left:165px;white-space:nowrap" class="ft183"><i>Royalty </i></p> <p style="position:absolute;top:662px;left:179px;white-space:nowrap" class="ft181">1. Royalty, som h�rr�r fr�n en </p> <p style="position:absolute;top:677px;left:166px;white-space:nowrap" class="ft184">avtalsslutande stat och som betalas <br/>till person med hemvist i den andra <br/>avtalsslutande staten, far beskattas <br/>i denna andra stat. </p> <p style="position:absolute;top:751px;left:177px;white-space:nowrap" class="ft181">2. Royaltyn f�r emellertid be-</p> <p style="position:absolute;top:765px;left:166px;white-space:nowrap" class="ft184">skattas �ven i den avtalsslutande <br/>stat fr�n vilken den h�rr�r, enligt <br/>lagstiftningen i denna stat, men om <br/>mottagaren har r�tt till royaltyn, <br/>f�r skatten inte �verstiga 10 pro-</p> <p style="position:absolute;top:846px;left:41px;white-space:nowrap" class="ft181">2522 </p> <p style="position:absolute;top:45px;left:377px;white-space:nowrap" class="ft181">political subdivision, a local autho-</p> <p style="position:absolute;top:60px;left:378px;white-space:nowrap" class="ft184">rity or a resident of that State. <br/>Where, however, the person pay-</p> <p style="position:absolute;top:89px;left:379px;white-space:nowrap" class="ft181">ing, the interest, whetket he is, a. </p> <p style="position:absolute;top:104px;left:381px;white-space:nowrap" class="ft184">resident of a Contracting State or <br/>not, has in a Contracting State a <br/>permanent establishment or a fixed <br/>base in connection with which the <br/>indebtedness on which the interest <br/>is paid was incurred, and such <br/>interest is borne by such permanent </p> <p style="position:absolute;top:206px;left:380px;white-space:nowrap" class="ft184">establishment or fixed base, then <br/>such interest shall be deemed to <br/>arise in the State in which the <br/>permanent establishment or fixed <br/>base is situated. </p> <p style="position:absolute;top:293px;left:392px;white-space:nowrap" class="ft181">(8) Where by reason of a special </p> <p style="position:absolute;top:308px;left:381px;white-space:nowrap" class="ft184">relationship between the payer and <br/>the beneficial owner or between <br/>both of them and some other per-<br/>son, the amount of the interest, <br/>having regard to the debt-claim for <br/>which it is paid, exceeds the <br/>amount which would have been <br/>agreed upon by the payer and the <br/>beneficial owner in the absence of <br/>such relationship, the provisions of <br/>this Article shall apply only to the <br/>last-mentioned amount. In such <br/>case, the excess part of the pay-<br/>ments shall remain taxable accord-<br/>ing to the laws of each Contracting <br/>State, due regard being had to the <br/>other provisions of this Conven-<br/>tion. </p> <p style="position:absolute;top:605px;left:380px;white-space:nowrap" class="ft182"><b>Article 12 </b></p> <p style="position:absolute;top:634px;left:380px;white-space:nowrap" class="ft183"><i>Royalties </i></p> <p style="position:absolute;top:663px;left:392px;white-space:nowrap" class="ft181">(1) Royalties arising in a Con-</p> <p style="position:absolute;top:677px;left:381px;white-space:nowrap" class="ft184">tracting State and paid to a resident <br/>of the other Contracting State may <br/>be taxed in that other State. </p> <p style="position:absolute;top:751px;left:392px;white-space:nowrap" class="ft181">(2) However, such royalties may </p> <p style="position:absolute;top:765px;left:380px;white-space:nowrap" class="ft184">also be taxed in the Contracting <br/>State in which they arise and ac-<br/>cording to the laws of that State, <br/>but if the recipient is the beneficial <br/>owner of the royalties the tax so </p> </div> <div id="page19-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:46px;left:500px;white-space:nowrap" class="ft190"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:45px;left:59px;white-space:nowrap" class="ft192">cent av royaltyns bruttobelopp. <br/>Utan hinder av f�reg�ende mening <br/>�r royaltyn undantagen fr�n be-<br/>skattning i den avtalsslutande stat </p> <p style="position:absolute;top:102px;left:60px;white-space:nowrap" class="ft191">fr�n vilken den h�rr�r om royaltyn </p> <p style="position:absolute;top:117px;left:59px;white-space:nowrap" class="ft192">avser betalning f�r patent avseende <br/>industriellt kunnande och kunska-</p> <p style="position:absolute;top:145px;left:59px;white-space:nowrap" class="ft192">per om tillverkningsmetoder s�v�l <br/>som royalty som kan h�nf�ras till </p> <p style="position:absolute;top:174px;left:57px;white-space:nowrap" class="ft191">jordbruk, l�kemedelsindustrin, da-</p> <p style="position:absolute;top:189px;left:59px;white-space:nowrap" class="ft191">torer, programvara f�r datorer och </p> <p style="position:absolute;top:203px;left:58px;white-space:nowrap" class="ft192">byggnation, hemligt recept eller <br/>tillverkningsmetod, eller f�r upp-<br/>lysningar om erfarenhetsr�n av <br/>industriell, kommersiell eller veten-<br/>skaplig natur. </p> <p style="position:absolute;top:292px;left:69px;white-space:nowrap" class="ft191">3. Med uttrycket &#34;royalty&#34; f�r-</p> <p style="position:absolute;top:307px;left:57px;white-space:nowrap" class="ft192">st�s i denna artikel varje slags <br/>betalning som tas emot s�som <br/>ers�ttning f�r nyttjandet av eller <br/>f�r r�tten att nyttja upphovsr�tt till <br/>litter�rt, konstn�rligt eller veten-<br/>skapligt verk, h�ri inbegripet bio-<br/>graffilm och film eller band f�r <br/>radio- eller televisionsutsandning, </p> <p style="position:absolute;top:422px;left:57px;white-space:nowrap" class="ft192">patent, varum�rke, m�nster eller <br/>modell, ritning, hemligt recept <br/>eller hemlig tillverkningsmetod <br/>eller f�r upplysning om erfaren-<br/>hetsr�n av industriell, kommersiell <br/>eller vetenskaplig natur. </p> <p style="position:absolute;top:526px;left:68px;white-space:nowrap" class="ft191">4. Best�mmelserna i punkterna 1 </p> <p style="position:absolute;top:540px;left:57px;white-space:nowrap" class="ft192">och 2 till�mpas inte, om den som <br/>har r�tt till royaltyn har hemvist i <br/>en avtalsslutande stat och bedriver <br/>eller har bedrivit r�relse i den <br/>andra avtalsslutande staten, fr�n </p> <p style="position:absolute;top:613px;left:56px;white-space:nowrap" class="ft192">vilken royaltyn h�rr�r, fr�n d�r <br/>bel�get fest driftst�lle eller ut�var <br/>eller har ut�vat sj�lvst�ndig yrkes-<br/>verksamhet i denna andra stat fr�n </p> <p style="position:absolute;top:672px;left:57px;white-space:nowrap" class="ft192">d�r bel�gen stadigvarande anord-<br/>ning, samt den r�ttighet eller egen-<br/>dom i fr�ga om vilken royaltyn <br/>betalas �ger verkligt samband med <br/>det festa driftst�llet eller den sta-<br/>digvarande anordningen. I s�dant </p> <p style="position:absolute;top:759px;left:57px;white-space:nowrap" class="ft191">fall till�mpas best�mmelserna i </p> <p style="position:absolute;top:774px;left:57px;white-space:nowrap" class="ft191">artikel 7 respektive artikel 14. </p> <p style="position:absolute;top:819px;left:69px;white-space:nowrap" class="ft191">5. Royalty anses h�rr�ra fr�n en </p> <p style="position:absolute;top:834px;left:57px;white-space:nowrap" class="ft191">avtalsslutande stat om utbetalaren </p> <p style="position:absolute;top:45px;left:272px;white-space:nowrap" class="ft192">charged shall not exceed 10 per <br/>cent of the gross amount of the <br/>royalties. Notwithstanding the <br/>preceding sentence, if the royalties <br/>are paid with respect to any patent <br/>concerning industrial and manufac-<br/>turing know-how or process as </p> <p style="position:absolute;top:145px;left:272px;white-space:nowrap" class="ft192">well as agriculture, pharmaceuti-<br/>cal, computers, software and build-<br/>ing constructions, secret formula or <br/>process, or for information con-<br/>cerning industrial, commercial or <br/>scientific experience, such royalties <br/>shall be exempt from tax in the <br/>Contracting State in which they <br/>arise. </p> <p style="position:absolute;top:293px;left:284px;white-space:nowrap" class="ft191">(3) The term &#34;royalties&#34; as used </p> <p style="position:absolute;top:307px;left:272px;white-space:nowrap" class="ft192">in this Article means payments of <br/>any kind received as a considera-<br/>tion for the use of, or the right to <br/>use, any copyright of literary, <br/>artistic or scientific work including <br/>cinematograph films and films or <br/>tapes for radio or television broad-</p> <p style="position:absolute;top:408px;left:271px;white-space:nowrap" class="ft192">casting, any patent, trade mark, <br/>design or model, plan, secret for-<br/>mula or process, or for information <br/>concerning industrial, commercial <br/>or scientific experience. </p> <p style="position:absolute;top:526px;left:283px;white-space:nowrap" class="ft191">(4) The provisions of paragraphs </p> <p style="position:absolute;top:540px;left:271px;white-space:nowrap" class="ft192">(1) and (2) shall not apply if the <br/>beneficial owner of the royalties, <br/>being a resident of a Contracting <br/>State, carries on or has carried on </p> <p style="position:absolute;top:599px;left:271px;white-space:nowrap" class="ft192">business in the other Contracting <br/>State in which the royalties arise, <br/>through a permanent establishment </p> <p style="position:absolute;top:643px;left:271px;white-space:nowrap" class="ft192">situated therein, or performs or has <br/>performed in that other State in-<br/>dependent personal services from a <br/>fixed base situated therein, and the <br/>right or property in respect of <br/>which the royalties are paid is <br/>effectively connected with such <br/>permanent establishment or fixed <br/>base. In such case the provisions <br/>of Article 7 or Article 14, as the <br/>case may be, shall apply. </p> <p style="position:absolute;top:819px;left:284px;white-space:nowrap" class="ft191">(5) Royalties shall be deemed to </p> <p style="position:absolute;top:834px;left:271px;white-space:nowrap" class="ft191">arise in a Contracting State when </p> <p style="position:absolute;top:846px;left:566px;white-space:nowrap" class="ft191">2523 </p> </div> <div id="page20-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:36px;left:38px;white-space:nowrap" class="ft200"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:36px;left:164px;white-space:nowrap" class="ft204">�r den staten sj�lv, en politisk <br/>underavdelning, en lokal myndig-<br/>het eller en person med hemvist i <br/>denna stat. Om emellertid den <br/>person som betalar royaltyn, an-<br/>tingen han har hemvist i en av-<br/>talsslutande stat eller inte, i en <br/>avtalsslutande stat har fast driftst�l-</p> <p style="position:absolute;top:153px;left:165px;white-space:nowrap" class="ft204">le eller stadigvarande anordning i <br/>samband varmed skyldigheten att </p> <p style="position:absolute;top:182px;left:164px;white-space:nowrap" class="ft204">betala royaltyn uppkommit, och <br/>royaltyn belastar det festa driftst�l-</p> <p style="position:absolute;top:211px;left:165px;white-space:nowrap" class="ft201">let eller den stadigvarande anord-</p> <p style="position:absolute;top:226px;left:164px;white-space:nowrap" class="ft204">ningen, anses royaltyn h�rr�ra fr�n <br/>den stat d�r det festa driftst�llet <br/>eller den stadigvarande anordning-<br/>en finns. </p> <p style="position:absolute;top:299px;left:176px;white-space:nowrap" class="ft201">6. D� p� grund av s�rskilda </p> <p style="position:absolute;top:313px;left:164px;white-space:nowrap" class="ft204">f�rbindelser mellan utbetalaren <br/>och den som har r�tt till royaltyn <br/>eller mellan dem b�da och annan <br/>person royaltybeloppet, med h�n-<br/>syn till det nyttjande, den r�tt eller <br/>den upplysning f�r vilken royaltyn <br/>betalas, �verstiger det belopp som <br/>skulle ha avtalats mellan utbetala-<br/>ren och den som har r�tt till royal-<br/>tyn om s�dana f�rbindelser inte <br/>f�relegat, till�mpas best�mmelserna <br/>i denna artikel endast p� sistn�mn-<br/>da belopp. I s�dant fall beskattas <br/>�verskjutande belopp enligt lagstift-<br/>ningen i vardera avtalsslutande <br/>staten med iakttagande av �vriga <br/>best�mmelser i detta avtal. </p> <p style="position:absolute;top:592px;left:176px;white-space:nowrap" class="ft201">7. Best�mmelserna i denna arti-</p> <p style="position:absolute;top:606px;left:164px;white-space:nowrap" class="ft201">kel till�mpas inte om det huvud-</p> <p style="position:absolute;top:621px;left:165px;white-space:nowrap" class="ft204">sakliga syftet eller ett av de huvud-<br/>sakliga syftena f�r en person del-<br/>aktig i tillskapandet eller best�m-</p> <p style="position:absolute;top:665px;left:164px;white-space:nowrap" class="ft204">mandet av de r�ttigheter f�r vilka <br/>royaltyn betalas var att uppn� <br/>f�rdelarna i denna artikel med </p> <p style="position:absolute;top:708px;left:163px;white-space:nowrap" class="ft204">hj�lp av detta tillskapande eller <br/>best�mmande. </p> <p style="position:absolute;top:768px;left:164px;white-space:nowrap" class="ft202"><b>Artikel 13 </b></p> <p style="position:absolute;top:797px;left:163px;white-space:nowrap" class="ft203"><i>Realisationsvinst </i></p> <p style="position:absolute;top:827px;left:177px;white-space:nowrap" class="ft201">1. Vinst, som person med hem-</p> <p style="position:absolute;top:837px;left:42px;white-space:nowrap" class="ft201">2524 </p> <p style="position:absolute;top:36px;left:379px;white-space:nowrap" class="ft204">the payer is that State itself, a <br/>political subdivision, a local autho-<br/>rity or a resident of that State. <br/>Where, however, the person pay-<br/>ing the royalties, whether he is a <br/>resident of a Contracting State or <br/>not, has in a Contracting State a <br/>permanent establishment or a fixed <br/>base in connection with which the <br/>liability to pay the royalties was <br/>incurred, and such royalties are <br/>borne by such permanent establish-<br/>ment or fixed base, then such <br/>royalties shall be deemed to arise <br/>in the State in which the permanent <br/>establishment or fixed base is <br/>situated. </p> <p style="position:absolute;top:299px;left:391px;white-space:nowrap" class="ft201">(6) Where by reason of a special </p> <p style="position:absolute;top:313px;left:379px;white-space:nowrap" class="ft204">relationship between the payer and <br/>the beneficial owner or between <br/>both of them and some other per-<br/>son, the amount of the royalties, <br/>having regard to the use, right or <br/>information for which they are <br/>paid, exceeds the amount which </p> <p style="position:absolute;top:415px;left:378px;white-space:nowrap" class="ft204">would have been agreed upon by <br/>the payer and the beneficial owner <br/>in the absence of such relationship, </p> <p style="position:absolute;top:459px;left:379px;white-space:nowrap" class="ft204">the provisions of this Article shall <br/>apply only to the last-mentioned <br/>amount. In such case, the excess <br/>part of the payments shall remain <br/>taxable according to the laws of <br/>each Contracting State, due regard <br/>being had to the other provisions <br/>of this Convention. </p> <p style="position:absolute;top:592px;left:391px;white-space:nowrap" class="ft201">(7) The provisions of this Article </p> <p style="position:absolute;top:606px;left:379px;white-space:nowrap" class="ft201">shall not apply if it was the main </p> <p style="position:absolute;top:621px;left:379px;white-space:nowrap" class="ft201">purpose or one of the main purpo-</p> <p style="position:absolute;top:635px;left:379px;white-space:nowrap" class="ft204">ses of any person concerned with <br/>the creation or assignment of the </p> <p style="position:absolute;top:665px;left:379px;white-space:nowrap" class="ft204">rights in respect of which the roy-<br/>alties are paid to take advantage of <br/>this Article by means of that crea-<br/>tion or assignment. </p> <p style="position:absolute;top:768px;left:379px;white-space:nowrap" class="ft202"><b>Article 13 </b></p> <p style="position:absolute;top:797px;left:379px;white-space:nowrap" class="ft203"><i>Capital gains </i></p> <p style="position:absolute;top:826px;left:390px;white-space:nowrap" class="ft201">(1) Gains derived by a resident </p> </div> <div id="page21-div" style="position:relative;width:641px;height:901px;"> <img width="641" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:46px;left:506px;white-space:nowrap" class="ft210"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:45px;left:65px;white-space:nowrap" class="ft214">vist i en avtalsslutande stat f�r-<br/>v�rvar p grund av �verl�telse av <br/>s�dan fast egendom som avses i <br/>artikel 6 och som �r bel�gen i den <br/>andra avtalsslutande staten eller <br/>vinst vid �verl�telse av andelar i <br/>ett bolag eller handelsbolag vars <br/>tillg�ngar huvudsakligen best�r av <br/>s�dan egendom, f�r beskattas i <br/>denna andra stat. </p> <p style="position:absolute;top:206px;left:76px;white-space:nowrap" class="ft211">2. Vinst p� grund av �verl�telse </p> <p style="position:absolute;top:220px;left:64px;white-space:nowrap" class="ft214">av l�s egendom, som utg�r del av <br/>r�relsetillg�ngarna i fast driftst�lle, <br/>vilket ett f�retag i en avtalsslutande <br/>stat har i den andra avtalsslutande </p> <p style="position:absolute;top:278px;left:65px;white-space:nowrap" class="ft214">staten, eller av l�s egendom, h�n-<br/>f�rlig till stadigvarande anordning <br/>f�r att ut�va sj�lvst�ndig yrkes-</p> <p style="position:absolute;top:322px;left:64px;white-space:nowrap" class="ft214">verksamhet, som person med hem-<br/>vist i en avtalsslutande stat har i <br/>den andra avtalsslutande staten, f�r <br/>beskattas i denna andra stat. Det-</p> <p style="position:absolute;top:380px;left:65px;white-space:nowrap" class="ft214">samma g�ller vinst p� grund av <br/>�verl�telse av s�dant fast driftst�lle <br/>(f�r sig eller tillsammans med hela <br/>f�retaget) eller av s�dan stadigva-<br/>rande anordning. </p> <p style="position:absolute;top:468px;left:77px;white-space:nowrap" class="ft211">3. Vinst som person med hem-</p> <p style="position:absolute;top:482px;left:64px;white-space:nowrap" class="ft214">vist i en avtalsslutande stat f�r-<br/>v�rvar p� grund av �verl�telse av <br/>skepp eller luftfartyg som anv�nds <br/>i internationell trafik eller av l�s <br/>egendom som �r h�nf�rlig till <br/>anv�ndningen av s�dana skepp <br/>eller luftfartyg, beskattas endast i <br/>denna stat. </p> <p style="position:absolute;top:601px;left:77px;white-space:nowrap" class="ft211">Betr�ffande vinst som f�rv�rvas </p> <p style="position:absolute;top:615px;left:64px;white-space:nowrap" class="ft214">av luftfartskonsortium best�ende av <br/>bolag fr�n olika l�nder till�mpas <br/>best�mmelserna i denna punkt <br/>endast i fr�ga om den del av vins-<br/>ten som motsvarar den andel av <br/>konsortiet som innehas av bolag </p> <p style="position:absolute;top:703px;left:65px;white-space:nowrap" class="ft214">med hemvist i en avtalsslutande <br/>stat. </p> <p style="position:absolute;top:746px;left:77px;white-space:nowrap" class="ft211">4. Vinst p� grund av �verl�telse </p> <p style="position:absolute;top:761px;left:65px;white-space:nowrap" class="ft214">av annan egendom �n s�dan som <br/>avses i punkterna 1, 2 och 3 be-</p> <p style="position:absolute;top:791px;left:65px;white-space:nowrap" class="ft214">skattas endast i den avtalsslutande <br/>stat d�r �verl�taren har hemvist. </p> <p style="position:absolute;top:45px;left:279px;white-space:nowrap" class="ft214">of a Contracting State from the <br/>alienation of immovable property <br/>referred to in Article 6 and situated <br/>in the other Contracting State, or <br/>from the alienation of shares in a <br/>company or shares in a partnership <br/>the assets of which consist prin-<br/>cipally of such property, may be <br/>taxed in that other State. </p> <p style="position:absolute;top:205px;left:291px;white-space:nowrap" class="ft211">(2) Gains from the alienation of </p> <p style="position:absolute;top:220px;left:278px;white-space:nowrap" class="ft214">movable property forming part of <br/>the business property of a perma-<br/>nent establishment which an enter-<br/>prise of a Contracting State has in <br/>the other Contracting State or of <br/>movable property pertaining to a <br/>fixed base available to a resident of <br/>a Contracting State in the other <br/>Contracting State for the purpose <br/>of performing independent personal <br/>services, including such gains from <br/>the alienation of such a permanent <br/>establishment (alone or with the <br/>whole enterprise) or of such fixed <br/>base, may be taxed in that other </p> <p style="position:absolute;top:439px;left:279px;white-space:nowrap" class="ft211">State. </p> <p style="position:absolute;top:467px;left:291px;white-space:nowrap" class="ft211">(3) Gains derived by a resident </p> <p style="position:absolute;top:482px;left:279px;white-space:nowrap" class="ft214">of a Contracting State from the <br/>alienation of ships or aircraft ope-<br/>rated in international traffic or <br/>movable property pertaining to the <br/>operation of such ships or aircraft, <br/>shall be taxable only in that State. </p> <p style="position:absolute;top:601px;left:290px;white-space:nowrap" class="ft211">With respect to gains derived by </p> <p style="position:absolute;top:615px;left:279px;white-space:nowrap" class="ft214">an air transport consortium formed <br/>by companies from different count-<br/>ries, the provisions of this para-<br/>graph shall apply only to such part <br/>of the gains as relate to the partici-<br/>pation held in that consortium by a <br/>company that is a resident of a </p> <p style="position:absolute;top:716px;left:280px;white-space:nowrap" class="ft211">Contracting State. </p> <p style="position:absolute;top:746px;left:291px;white-space:nowrap" class="ft211">(4) Gains from the alienation of </p> <p style="position:absolute;top:761px;left:279px;white-space:nowrap" class="ft214">any property other than that refer-<br/>red to in paragraphs (1), (2) and </p> <p style="position:absolute;top:791px;left:280px;white-space:nowrap" class="ft214">(3), shall be taxable only in the <br/>Contracting State of which the <br/>alienator is a resident. </p> <p style="position:absolute;top:846px;left:576px;white-space:nowrap" class="ft211">2525 </p> <p style="position:absolute;top:56px;left:112px;white-space:nowrap" class="ft213">�</p> </div> <div id="page22-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:43px;left:34px;white-space:nowrap" class="ft220"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:45px;left:170px;white-space:nowrap" class="ft221">5. Utan hinder av best�mmelser-</p> <p style="position:absolute;top:60px;left:158px;white-space:nowrap" class="ft224">na i punkt 4 f�r vinst, som fysisk <br/>person som nar haft hemvist i en <br/>avtalsslutande stat och som erh�llit <br/>hemvist i den andra avtalsslutande <br/>staten f�rv�rvar p� grund av �ver-<br/>l�telse av egendom, beskattas i den <br/>f�rstn�mnda staten om �verl�telsen <br/>av egendomen sker vid n�got till-<br/>f�lle under en fem�rsperiod efter <br/>det datum d� den fysiska personen <br/>upph�rt att ha hemvist i den f�rst-</p> <p style="position:absolute;top:218px;left:158px;white-space:nowrap" class="ft221">n�mnda staten. </p> <p style="position:absolute;top:283px;left:158px;white-space:nowrap" class="ft222"><b>Artikel 14 </b></p> <p style="position:absolute;top:312px;left:158px;white-space:nowrap" class="ft223"><i>Sj�lvst�ndig yrkesut�vning </i></p> <p style="position:absolute;top:341px;left:171px;white-space:nowrap" class="ft221">1. Inkomst, som en fysisk person </p> <p style="position:absolute;top:355px;left:158px;white-space:nowrap" class="ft224">med hemvist i en avtalsslutande <br/>stat f�rv�rvar genom att ut�va fritt <br/>yrke eller annan sj�lvst�ndig verk-<br/>samhet, beskattas endast i denna <br/>stat om han inte i den andra av-<br/>talsslutande staten har en stadigva-<br/>rande anordning som regelm�ssigt <br/>st�r till hans f�rfogande f�r att <br/>ut�va verksamheten. Om han har <br/>en s�dan stadigvarande anordning, <br/>f�r inkomsten beskattas i denna </p> <p style="position:absolute;top:516px;left:157px;white-space:nowrap" class="ft224">andra stat men endast s� stor del <br/>av den som �r h�nf�rlig till denna <br/>stadigvarande anordning. </p> <p style="position:absolute;top:575px;left:169px;white-space:nowrap" class="ft221">2. Uttrycket &#34;fritt yrke&#34; inbe-</p> <p style="position:absolute;top:589px;left:157px;white-space:nowrap" class="ft224">griper s�rskilt sj�lvst�ndig veten-<br/>skaplig, litter�r och konstn�rlig <br/>verksamhet, uppfostrings- och <br/>undervisningsverksamhet samt <br/>s�dan sj�lvst�ndig verksamhet som <br/>l�kare, advokat, ingenj�r, arkitekt, <br/>tandl�kare och revisor ut�var. </p> <p style="position:absolute;top:726px;left:157px;white-space:nowrap" class="ft222"><b>Artikel 15 </b></p> <p style="position:absolute;top:755px;left:156px;white-space:nowrap" class="ft223"><i>Enskild tj�nst </i></p> <p style="position:absolute;top:784px;left:170px;white-space:nowrap" class="ft221">1. Om inte best�mmelserna i </p> <p style="position:absolute;top:799px;left:156px;white-space:nowrap" class="ft224">artiklarna 16, 18 och 19 f�ranleder <br/>annat, beskattas l�n och annan <br/>liknande ers�ttning som person </p> <p style="position:absolute;top:845px;left:35px;white-space:nowrap" class="ft221">2526 </p> <p style="position:absolute;top:45px;left:385px;white-space:nowrap" class="ft221">(5) Notwithstanding the provi-</p> <p style="position:absolute;top:60px;left:374px;white-space:nowrap" class="ft224">sions of paragraph (4), gains from <br/>the alienation of any property <br/>derived by an individual who has <br/>been a resident of a Contracting <br/>State and who has become a resi-<br/>dent of the other Contracting State, <br/>may be taxed in the first-mentioned <br/>State if the alienation of the pro-</p> <p style="position:absolute;top:176px;left:373px;white-space:nowrap" class="ft221">perty occur at any time during the </p> <p style="position:absolute;top:191px;left:374px;white-space:nowrap" class="ft221">five years following the date on </p> <p style="position:absolute;top:206px;left:373px;white-space:nowrap" class="ft224">which the individual has ceased to <br/>be a resident of the first-mentioned <br/>State. </p> <p style="position:absolute;top:283px;left:373px;white-space:nowrap" class="ft222"><b>Article 14 </b></p> <p style="position:absolute;top:312px;left:372px;white-space:nowrap" class="ft223"><i>Independent personal services </i></p> <p style="position:absolute;top:341px;left:385px;white-space:nowrap" class="ft221">(1) Income derived by an indivi-</p> <p style="position:absolute;top:355px;left:373px;white-space:nowrap" class="ft224">dual who is a resident of a Con-<br/>tracting State in respect of pro-<br/>fessional services or other activities <br/>of an independent character shall <br/>be taxable only in that State unless <br/>he has a fixed base regularly avail-<br/>able to him in the other Contract-<br/>ing State for the purpose of per-<br/>forming his activities. If he has <br/>such a fixed base, the income may </p> <p style="position:absolute;top:501px;left:372px;white-space:nowrap" class="ft224">be taxed in the other State but only <br/>so much thereof as is attributable <br/>to that fixed base. </p> <p style="position:absolute;top:575px;left:384px;white-space:nowrap" class="ft221">(2) The term &#34;professional servi-</p> <p style="position:absolute;top:589px;left:372px;white-space:nowrap" class="ft224">ces&#34; includes especially indepen-<br/>dent scientific, literary, artistic, <br/>educational or teaching activities as <br/>well as the independent activities <br/>of physicians, lawyers, engineers, <br/>architects, dentists and accountants. </p> <p style="position:absolute;top:726px;left:372px;white-space:nowrap" class="ft222"><b>Article 15 </b></p> <p style="position:absolute;top:755px;left:371px;white-space:nowrap" class="ft223"><i>Dependent personal services </i></p> <p style="position:absolute;top:784px;left:384px;white-space:nowrap" class="ft221">(1) Subject to the provisions of </p> <p style="position:absolute;top:799px;left:372px;white-space:nowrap" class="ft224">Articles 16, 18 and 19, salaries, <br/>wages and other similar remunera-<br/>tion derived by a resident of a </p> </div> <div id="page23-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:44px;left:505px;white-space:nowrap" class="ft230"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:43px;left:62px;white-space:nowrap" class="ft233">med hemvist i en avtalsslutande <br/>stat uppbar p� grund av anst�llning <br/>endast i denna stat, s�vida inte </p> <p style="position:absolute;top:87px;left:62px;white-space:nowrap" class="ft233">arbetet utf�rs i den andra avtalsslu-<br/>tande staten. Om arbetet utf�rs i <br/>denna andra stat, f�r ers�ttning <br/>som uppb�rs f�r arbetet beskattas <br/>d�r. </p> <p style="position:absolute;top:174px;left:74px;white-space:nowrap" class="ft231">2. Utan hinder av best�mmelser-</p> <p style="position:absolute;top:189px;left:62px;white-space:nowrap" class="ft231">na i punkt 1 beskattas ers�ttning, </p> <p style="position:absolute;top:203px;left:62px;white-space:nowrap" class="ft233">som person med hemvist i en <br/>avtalsslutande stat uppb�r f�r arbe-<br/>te som utf�rs i den andra avtalsslu-<br/>tande staten, endast i den f�rst-</p> <p style="position:absolute;top:261px;left:61px;white-space:nowrap" class="ft231">n�mnda staten, om </p> <p style="position:absolute;top:276px;left:74px;white-space:nowrap" class="ft231">a) mottagaren vistas i den andra </p> <p style="position:absolute;top:290px;left:62px;white-space:nowrap" class="ft233">staten under tidrymd eller tidrym-<br/>der som sammanlagt inte �verstiger </p> <p style="position:absolute;top:319px;left:63px;white-space:nowrap" class="ft231">183 dagar under en tolvm�naders-</p> <p style="position:absolute;top:333px;left:61px;white-space:nowrap" class="ft231">period; och </p> <p style="position:absolute;top:349px;left:73px;white-space:nowrap" class="ft231">b) ers�ttningen betalas av arbets-</p> <p style="position:absolute;top:364px;left:62px;white-space:nowrap" class="ft233">givare som inte har hemvist i den <br/>andra staten eller p� dennes v�g-<br/>nar; samt </p> <p style="position:absolute;top:407px;left:73px;white-space:nowrap" class="ft231">c) ers�ttningen inte belastar fest </p> <p style="position:absolute;top:421px;left:62px;white-space:nowrap" class="ft233">driftst�lle eller stadigvarande an-<br/>ordning som arbetsgivaren har i <br/>den andra staten. </p> <p style="position:absolute;top:480px;left:73px;white-space:nowrap" class="ft231">3. Utan hinder av f�reg�ende </p> <p style="position:absolute;top:494px;left:61px;white-space:nowrap" class="ft233">best�mmelser i denna artikel f�r <br/>ers�ttning for arbete, som utf�rs <br/>ombord p� skepp eller luftfartyg </p> <p style="position:absolute;top:538px;left:62px;white-space:nowrap" class="ft233">som anv�nds i internationell trafik <br/>av ett f�retag i en avtalsslutande <br/>stat, beskattas i denna stat. Om <br/>person med hemvist i en avtalsslu-<br/>tande stat uppb�r inkomst av arbe-<br/>te, vilket utf�rs ombord p� ett <br/>luftfartyg som anv�nds i internatio-<br/>nell trafik av ett luftfertskonsortium <br/>bildat av bolag fr�n olika l�nder <br/>inklusive ett bolag med hemvist i <br/>denna stat, beskattas s�dan ers�tt-<br/>ning endast i denna stat. </p> <p style="position:absolute;top:44px;left:277px;white-space:nowrap" class="ft233">Contracting State in respect of an <br/>employment shall be taxable only <br/>in that State unless the employment </p> <p style="position:absolute;top:87px;left:276px;white-space:nowrap" class="ft233">is exercised in the other Contract-<br/>ing State. If the employment is so <br/>exercised, such remuneration as is <br/>derived therefrom may be taxed in <br/>that other State. </p> <p style="position:absolute;top:174px;left:288px;white-space:nowrap" class="ft231">(2) Notwithstanding the provi-</p> <p style="position:absolute;top:189px;left:276px;white-space:nowrap" class="ft233">sions of paragraph (1), remunera-<br/>tion derived by a resident of a <br/>Contracting State in respect of <br/>employment exercised in the other <br/>Contracting State shall be taxable <br/>only in the first-mentioned State if: </p> <p style="position:absolute;top:276px;left:288px;white-space:nowrap" class="ft231">(a) the recipient is present in the </p> <p style="position:absolute;top:290px;left:276px;white-space:nowrap" class="ft233">other State for a period or periods <br/>not exceeding in the aggregate 183 <br/>days within any period of 12 <br/>months; and </p> <p style="position:absolute;top:349px;left:288px;white-space:nowrap" class="ft231">(b) the remuneration is paid by, </p> <p style="position:absolute;top:363px;left:276px;white-space:nowrap" class="ft233">or on behalf of, an employer who <br/>is not a resident of the other State; <br/>and </p> <p style="position:absolute;top:407px;left:288px;white-space:nowrap" class="ft231">(c) the remuneration is not borne </p> <p style="position:absolute;top:421px;left:276px;white-space:nowrap" class="ft231">by a permanent establishment or a </p> <p style="position:absolute;top:436px;left:276px;white-space:nowrap" class="ft231">fixed base which the employer has </p> <p style="position:absolute;top:450px;left:276px;white-space:nowrap" class="ft231">in the other State. </p> <p style="position:absolute;top:479px;left:288px;white-space:nowrap" class="ft231">(3) Notwithstanding the prece-</p> <p style="position:absolute;top:494px;left:276px;white-space:nowrap" class="ft233">ding provisions of this Article, <br/>remuneration derived in respect of <br/>an employment exercised aboard a </p> <p style="position:absolute;top:538px;left:276px;white-space:nowrap" class="ft233">ship or aircraft operated in interna-<br/>tional traffic by an enterprise of a <br/>Contracting State may be taxed in <br/>that State. Where a resident of a </p> <p style="position:absolute;top:596px;left:277px;white-space:nowrap" class="ft233">Contracting State derives remune-<br/>ration in respect of an employment <br/>exercised aboard an aircraft opera-<br/>ted in international traffic by an air <br/>transport consortium formed by <br/>companies from different countries <br/>including a company that is a <br/>resident of that State, such remune-<br/>ration shall be taxable only in that <br/>State. </p> <p style="position:absolute;top:843px;left:573px;white-space:nowrap" class="ft231">2527 </p> </div> <div id="page24-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:43px;left:37px;white-space:nowrap" class="ft240"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:45px;left:162px;white-space:nowrap" class="ft241"><b>Artikel 16 </b> </p> <p style="position:absolute;top:75px;left:165px;white-space:nowrap" class="ft243"> </p> <p style="position:absolute;top:103px;left:177px;white-space:nowrap" class="ft243">Styrelsearvode och annan lik-</p> <p style="position:absolute;top:118px;left:165px;white-space:nowrap" class="ft246">nande ers�ttning, som person med <br/>hemvist i en avtalsslutande stat <br/>uppbar i egenskap av medlem i </p> <p style="position:absolute;top:161px;left:165px;white-space:nowrap" class="ft246">styrelse eller annat liknande organ <br/>i bolag med hemvist i den andra <br/>avtalsslutande staten, f�r beskattas <br/>i denna andra stat. </p> <p style="position:absolute;top:253px;left:165px;white-space:nowrap" class="ft241"><b>Artikel 17 </b></p> <p style="position:absolute;top:282px;left:164px;white-space:nowrap" class="ft244"><i>Artister och idrottsm�n </i></p> <p style="position:absolute;top:312px;left:178px;white-space:nowrap" class="ft243">1. Utan hinder av best�mmelser-</p> <p style="position:absolute;top:326px;left:164px;white-space:nowrap" class="ft246">na i artiklarna 14 och 15 f�r in-<br/>komst, som person med hemvist i <br/>en avtalsslutande stat f�rv�rvar <br/>genom sin personliga verksamhet i <br/>den andra avtalsslutande staten i <br/>egenskap av artist, s�som teater-<br/>eller filmsk�despelare, radio- eller </p> <p style="position:absolute;top:427px;left:165px;white-space:nowrap" class="ft246">televisionsartist eller musiker, eller <br/>av idrottsman, beskattas i denna <br/>andra stat. </p> <p style="position:absolute;top:486px;left:177px;white-space:nowrap" class="ft243">2. I fall d� inkomst genom per-</p> <p style="position:absolute;top:501px;left:165px;white-space:nowrap" class="ft246">sonlig verksamhet, som artist eller <br/>idrottsman ut�var i denna egen-<br/>skap, inte tillfaller artisten eller <br/>idrottsmannen sj�lv utan annan <br/>person, f�r denna inkomst, utan </p> <p style="position:absolute;top:574px;left:165px;white-space:nowrap" class="ft246">hinder av best�mmelserna i artik-<br/>larna 7, 14 och 15, beskattas i den <br/>avtalsslutande stat d�r artisten eller <br/>idrottsmannen ut�var verksamhe-<br/>ten. </p> <p style="position:absolute;top:682px;left:164px;white-space:nowrap" class="ft241"><b>Artikel 18 </b></p> <p style="position:absolute;top:711px;left:164px;white-space:nowrap" class="ft247"><i>Pension, livr�nta och liknande <br/>ers�ttning </i></p> <p style="position:absolute;top:755px;left:178px;white-space:nowrap" class="ft243">1. Om inte best�mmelserna i </p> <p style="position:absolute;top:770px;left:164px;white-space:nowrap" class="ft243">artikel 19 punkt 2 f�ranleder annat </p> <p style="position:absolute;top:784px;left:165px;white-space:nowrap" class="ft246">f�r pension och annan liknande <br/>ers�ttning, utbetalning enligt social-<br/>forsakringslagstiftningen och liv-<br/>r�nta, vilka h�rr�r fr�n en avtals-</p> <p style="position:absolute;top:844px;left:42px;white-space:nowrap" class="ft243">2528 </p> <p style="position:absolute;top:45px;left:377px;white-space:nowrap" class="ft241"><b>Article 16 </b> </p> <p style="position:absolute;top:75px;left:379px;white-space:nowrap" class="ft243"> </p> <p style="position:absolute;top:103px;left:392px;white-space:nowrap" class="ft243">Directors' fees and other similar </p> <p style="position:absolute;top:118px;left:380px;white-space:nowrap" class="ft246">payments derived by a resident of <br/>a Contracting State in his capacity <br/>as a member of the board of direc-</p> <p style="position:absolute;top:161px;left:380px;white-space:nowrap" class="ft246">tors of a company which is a resi-<br/>dent of the other Contracting State <br/>may be taxed in that other State. </p> <p style="position:absolute;top:253px;left:380px;white-space:nowrap" class="ft241"><b>Article</b> 17 </p> <p style="position:absolute;top:282px;left:379px;white-space:nowrap" class="ft244"><i>Entertainers and sportsmen</i></p> <p style="position:absolute;top:74px;left:163px;white-space:nowrap" class="ft245"><i>Styrelsearvode</i></p> <p style="position:absolute;top:74px;left:376px;white-space:nowrap" class="ft245"><i> Directors' fees </i></p> <p style="position:absolute;top:282px;left:621px;white-space:nowrap" class="ft244"><i> </i></p> <p style="position:absolute;top:312px;left:391px;white-space:nowrap" class="ft243">(1) Notwithstanding the provi-</p> <p style="position:absolute;top:326px;left:379px;white-space:nowrap" class="ft246">sions of Articles 14 and 15, in-<br/>come derived by a resident of a <br/>Contracting State as an entertainer, <br/>such as theatre, motion picture, <br/>radio or television artiste, or a <br/>musician, or as a sportsman, from <br/>his personal activities as such <br/>exercised in the other Contracting <br/>State, may be taxed in that other <br/>State. </p> <p style="position:absolute;top:486px;left:391px;white-space:nowrap" class="ft243">(2) Where income in respect of </p> <p style="position:absolute;top:501px;left:379px;white-space:nowrap" class="ft246">personal activities exercised by an <br/>entertainer or a sportsman in his <br/>capacity as such accrues not to the <br/>entertainer or sportsman himself <br/>but to another person, that income <br/>may, notwithstanding the provi-<br/>sions of Articles 7, 14 and 15, be <br/>taxed in the Contracting State in <br/>which the activities of the entertai-<br/>ner or sportsman are exercised. </p> <p style="position:absolute;top:682px;left:379px;white-space:nowrap" class="ft241"><b>Article 18 </b></p> <p style="position:absolute;top:711px;left:379px;white-space:nowrap" class="ft244"><i>Pensions, annuities and similar </i></p> <p style="position:absolute;top:726px;left:377px;white-space:nowrap" class="ft244"><i>payments </i></p> <p style="position:absolute;top:755px;left:391px;white-space:nowrap" class="ft243">(1) Subject to the provisions of </p> <p style="position:absolute;top:769px;left:379px;white-space:nowrap" class="ft243">paragraph (2) of Article 19, pen-</p> <p style="position:absolute;top:784px;left:379px;white-space:nowrap" class="ft246">sions and other similar remunera-<br/>tion, disbursements under the <br/>Social Security legislation and <br/>annuities arising in a Contracting </p> </div> <div id="page25-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:42px;left:501px;white-space:nowrap" class="ft250"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:43px;left:59px;white-space:nowrap" class="ft255">slutande stat och betalas till person <br/>med hemvist i den andra avtalsslu-<br/>tande staten, beskattas i den f�rst-</p> <p style="position:absolute;top:86px;left:58px;white-space:nowrap" class="ft251">n�mnda staten. </p> <p style="position:absolute;top:116px;left:70px;white-space:nowrap" class="ft251">2. Med uttrycket &#34;livr�nta&#34; </p> <p style="position:absolute;top:130px;left:59px;white-space:nowrap" class="ft251">f�rst�s ett fastst�llt belopp, som </p> <p style="position:absolute;top:145px;left:58px;white-space:nowrap" class="ft255">utbetalas periodiskt p� fastst�llda <br/>tider under en persons livstid eller <br/>under angiven eller festst�llbar </p> <p style="position:absolute;top:188px;left:59px;white-space:nowrap" class="ft255">tidsperiod och som utg�r p� grund <br/>av f�rpliktelse att verkst�lla dessa </p> <p style="position:absolute;top:218px;left:58px;white-space:nowrap" class="ft255">utbetalningar som ers�ttning f�r <br/>d�remot fullt svarande vederlag i <br/>penningar eller penningars v�rde. </p> <p style="position:absolute;top:296px;left:58px;white-space:nowrap" class="ft252"><b>Artikel 19 </b></p> <p style="position:absolute;top:324px;left:59px;white-space:nowrap" class="ft253"><i>Offentlig tj�nst </i></p> <p style="position:absolute;top:353px;left:71px;white-space:nowrap" class="ft251">1. a) Ers�ttning (med undantag </p> <p style="position:absolute;top:368px;left:59px;white-space:nowrap" class="ft251">f�r pension), som betalas av en </p> <p style="position:absolute;top:382px;left:58px;white-space:nowrap" class="ft255">avtalsslutande stat, dess politiska <br/>underavdelningar eller lokala myn-<br/>digheter till fysisk person p� grund <br/>av arbete som utf�rs i denna stats, <br/>politiska underavdelningars eller <br/>lokala myndigheters tj�nst, beskat-<br/>tas endast i denna stat. </p> <p style="position:absolute;top:485px;left:69px;white-space:nowrap" class="ft251">b) S�dan ers�ttning beskattas </p> <p style="position:absolute;top:499px;left:57px;white-space:nowrap" class="ft255">emellertid endast i den andra av-<br/>talsslutande staten om arbetet ut-<br/>f�rs i denna andra stat och perso-<br/>nen i fr�ga har hemvist i denna stat <br/>och: </p> <p style="position:absolute;top:573px;left:80px;white-space:nowrap" class="ft251">1) �r medborgare i denna stat, </p> <p style="position:absolute;top:587px;left:69px;white-space:nowrap" class="ft251">eller </p> <p style="position:absolute;top:602px;left:78px;white-space:nowrap" class="ft251">2) inte fick hemvist i denna stat </p> <p style="position:absolute;top:617px;left:69px;white-space:nowrap" class="ft251">uteslutande f�r att utf�ra arbetet. </p> <p style="position:absolute;top:661px;left:69px;white-space:nowrap" class="ft251">2. a) Pension, som betalas av, </p> <p style="position:absolute;top:675px;left:57px;white-space:nowrap" class="ft255">eller fr�n fonder inr�ttade av, en <br/>avtalsslutande stat, dess politiska <br/>underavdelningar eller lokala myn-<br/>digheter till fysisk person p� grund <br/>av arbete som utf�rts i denna stats, <br/>politiska underavdelningars eller <br/>myndigheters tj�nst, beskattas en-<br/>dast i denna stat. </p> <p style="position:absolute;top:793px;left:68px;white-space:nowrap" class="ft251">b) S�dan pension beskattas emel-</p> <p style="position:absolute;top:808px;left:57px;white-space:nowrap" class="ft255">lertid endast i den andra avtalsslu-<br/>tande staten om personen i fr�ga </p> <p style="position:absolute;top:864px;left:57px;white-space:nowrap" class="ft254">80-SFS 1995 </p> <p style="position:absolute;top:43px;left:273px;white-space:nowrap" class="ft251">State and paid to a resident of the </p> <p style="position:absolute;top:57px;left:273px;white-space:nowrap" class="ft255">other Contracting State may be <br/>taxed in the first-mentioned Con-<br/>tracting State. </p> <p style="position:absolute;top:116px;left:284px;white-space:nowrap" class="ft251">(2) The term &#34;annuity&#34; means a </p> <p style="position:absolute;top:130px;left:272px;white-space:nowrap" class="ft255">stated sum payable to an individual <br/>periodically at stated times during <br/>life or during a specified or ascer-<br/>tainable period of time under an <br/>obligation to make the payments in <br/>return for adequate and full consi-<br/>deration in money or money's </p> <p style="position:absolute;top:232px;left:272px;white-space:nowrap" class="ft251">worth. </p> <p style="position:absolute;top:296px;left:273px;white-space:nowrap" class="ft252"><b>Article 19 </b></p> <p style="position:absolute;top:324px;left:273px;white-space:nowrap" class="ft253"><i>Government service </i></p> <p style="position:absolute;top:353px;left:284px;white-space:nowrap" class="ft251">(1) (a) Remuneration, other than </p> <p style="position:absolute;top:368px;left:272px;white-space:nowrap" class="ft255">a pension, paid by a Contracting <br/>State or political subdivision or a <br/>local authority thereof to an in-<br/>dividual in respect of services <br/>rendered to that State or subdivi-<br/>sion or authority shall be taxable </p> <p style="position:absolute;top:455px;left:271px;white-space:nowrap" class="ft251">only in that State. </p> <p style="position:absolute;top:485px;left:283px;white-space:nowrap" class="ft251">(b) However, such remuneration </p> <p style="position:absolute;top:499px;left:272px;white-space:nowrap" class="ft255">shall be taxable only in the other <br/>Contracting State if the services </p> <p style="position:absolute;top:529px;left:271px;white-space:nowrap" class="ft255">are rendered in that other State and <br/>the individual is a resident of that <br/>State who: </p> <p style="position:absolute;top:573px;left:293px;white-space:nowrap" class="ft251">(i) is a citizen of that State; or </p> <p style="position:absolute;top:602px;left:293px;white-space:nowrap" class="ft251">(ii) did not become a resident </p> <p style="position:absolute;top:617px;left:283px;white-space:nowrap" class="ft255">of that State solely for the purpo-<br/>se of rendering the services. </p> <p style="position:absolute;top:661px;left:283px;white-space:nowrap" class="ft251">(2) (a) Any pension paid by, or </p> <p style="position:absolute;top:675px;left:271px;white-space:nowrap" class="ft255">out of funds created by, a Con-<br/>tracting State or a political sub-<br/>division or a local authority thereof <br/>to an individual in respect of servi-<br/>ces rendered to that State or sub-<br/>division or authority shall be tax-<br/>able only in that State. </p> <p style="position:absolute;top:793px;left:283px;white-space:nowrap" class="ft251">(b) However, such pension shall </p> <p style="position:absolute;top:808px;left:271px;white-space:nowrap" class="ft255">be taxable only in the other Con-<br/>tracting State if the individual is a </p> <p style="position:absolute;top:843px;left:570px;white-space:nowrap" class="ft251">2529 </p> </div> <div id="page26-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:45px;left:47px;white-space:nowrap" class="ft260"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:46px;left:169px;white-space:nowrap" class="ft261">har hemvist och �r medborgare i </p> <p style="position:absolute;top:61px;left:173px;white-space:nowrap" class="ft261">denna stat. </p> <p style="position:absolute;top:90px;left:185px;white-space:nowrap" class="ft261">3. Best�mmelserna i artiklarna </p> <p style="position:absolute;top:104px;left:174px;white-space:nowrap" class="ft261">15, 16 och 18 till�mpas p� ers�tt-</p> <p style="position:absolute;top:119px;left:172px;white-space:nowrap" class="ft264">ning och pension som betalas p� <br/>grund av arbete som utf�rts i sam-<br/>band med r�relse som bedrivs av <br/>en avtalsslutande stat, dess politis-<br/>ka underavdelningar eller lokala <br/>myndigheter. </p> <p style="position:absolute;top:240px;left:172px;white-space:nowrap" class="ft262"><b>Artikel 20 </b></p> <p style="position:absolute;top:269px;left:172px;white-space:nowrap" class="ft263"><i>Studerande </i></p> <p style="position:absolute;top:298px;left:186px;white-space:nowrap" class="ft261">1. Studerande, affarspraktikant </p> <p style="position:absolute;top:313px;left:172px;white-space:nowrap" class="ft264">eller l�rling, som har eller ome-<br/>delbart f�re vistelsen i en avtals-<br/>slutande stat hade hemvist i den <br/>andra av tal ssluitande staten och som <br/>vistas i den f�rstn�mnda staten <br/>uteslutande f�r sin undervisning <br/>eller utbildning, beskattas inte i <br/>denna stat f�r belopp som han <br/>erh�ller f�r sitt uppeh�lle, sin <br/>undervisning eller utbildning, <br/>under f�ruts�ttning att beloppen <br/>h�rr�r fr�n k�lla utanf�r denna <br/>stat. </p> <p style="position:absolute;top:517px;left:185px;white-space:nowrap" class="ft261">2. S�vitt avser bidrag, stipendier </p> <p style="position:absolute;top:532px;left:172px;white-space:nowrap" class="ft264">eller inkomst fr�n n�gon syssels�tt-<br/>ning som inte omfattas av best�m-<br/>melserna i punkt 1, skall en stu-<br/>dent eller aff�rspraktikant som <br/>avses i punkt 1 vara ber�ttigad att <br/>erh�lla samma befrielse, l�ttnader <br/>och f�rm�ner vid beskattningen <br/>som g�ller f�r personer med hem-<br/>vist i den stat som han bes�ker. <br/>Denna punkt till�mpas bara om <br/>studenten eller praktikanten stannar <br/>mer �n sex m�nader i denna stat. </p> <p style="position:absolute;top:742px;left:173px;white-space:nowrap" class="ft262"><b>Artikel 21 </b></p> <p style="position:absolute;top:771px;left:172px;white-space:nowrap" class="ft263"><i>Annan inkomst </i></p> <p style="position:absolute;top:800px;left:186px;white-space:nowrap" class="ft261">1. Inkomst som person med </p> <p style="position:absolute;top:815px;left:172px;white-space:nowrap" class="ft261">hemvist i en avtalsslutande stat </p> <p style="position:absolute;top:830px;left:173px;white-space:nowrap" class="ft261">f�rv�rvar och som inte behandlas i </p> <p style="position:absolute;top:846px;left:50px;white-space:nowrap" class="ft261">2530 </p> <p style="position:absolute;top:46px;left:385px;white-space:nowrap" class="ft261">resident of, and a citizen of, that </p> <p style="position:absolute;top:61px;left:388px;white-space:nowrap" class="ft261">State. </p> <p style="position:absolute;top:90px;left:399px;white-space:nowrap" class="ft261">(3) The provisions of Articles </p> <p style="position:absolute;top:104px;left:389px;white-space:nowrap" class="ft261">15, 16 and 18 shall apply to remu-</p> <p style="position:absolute;top:119px;left:387px;white-space:nowrap" class="ft264">neration and pensions in respect of <br/>services rendered in connection <br/>with a business carried on by a <br/>Contracting State or a political <br/>subdivision or a local authority <br/>thereof. </p> <p style="position:absolute;top:240px;left:387px;white-space:nowrap" class="ft262"><b>Article 20 </b></p> <p style="position:absolute;top:269px;left:387px;white-space:nowrap" class="ft263"><i>Students </i></p> <p style="position:absolute;top:298px;left:399px;white-space:nowrap" class="ft261">(1) Payments which a student or </p> <p style="position:absolute;top:313px;left:387px;white-space:nowrap" class="ft264">business apprentice who is or was <br/>immediately before visiting a Con-<br/>tracting State a resident of the <br/>other Contracting State and who is <br/>present in the first-mentioned State </p> <p style="position:absolute;top:385px;left:387px;white-space:nowrap" class="ft264">solely for the purpose of his educa-<br/>tion or training receives for the </p> <p style="position:absolute;top:414px;left:387px;white-space:nowrap" class="ft264">purpose of his maintenance, educa-<br/>tion or training shall not be taxed <br/>in that State, provided that such <br/>payments arise from sources out-<br/>side that State. </p> <p style="position:absolute;top:517px;left:399px;white-space:nowrap" class="ft261">(2) In respect of grants, scholar-</p> <p style="position:absolute;top:532px;left:387px;white-space:nowrap" class="ft261">ships or income from any kind of </p> <p style="position:absolute;top:546px;left:386px;white-space:nowrap" class="ft261">activity not covered by paragraph </p> <p style="position:absolute;top:561px;left:387px;white-space:nowrap" class="ft261">(1), a student or business apprenti-</p> <p style="position:absolute;top:576px;left:386px;white-space:nowrap" class="ft261">ce referred to in paragraph (1) </p> <p style="position:absolute;top:590px;left:387px;white-space:nowrap" class="ft261">shall be entitled to the same ex-</p> <p style="position:absolute;top:605px;left:386px;white-space:nowrap" class="ft264">emptions, reliefs or reductions in <br/>respect of taxes available to resi-<br/>dents of the Contracting State he is <br/>visiting. This paragraph shall only <br/>apply if the student or apprentice </p> <p style="position:absolute;top:678px;left:387px;white-space:nowrap" class="ft264">stays for more than six months in <br/>that State. </p> <p style="position:absolute;top:742px;left:387px;white-space:nowrap" class="ft262"><b>Article 21 </b></p> <p style="position:absolute;top:771px;left:388px;white-space:nowrap" class="ft263"><i>Other income </i></p> <p style="position:absolute;top:800px;left:399px;white-space:nowrap" class="ft261">(1) Items of income of a resident </p> <p style="position:absolute;top:815px;left:387px;white-space:nowrap" class="ft264">of a Contracting State, wherever <br/>arising, not dealt with in the fore-</p> </div> <div id="page27-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:44px;left:501px;white-space:nowrap" class="ft270"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:44px;left:59px;white-space:nowrap" class="ft271">f�reg�ende artiklar av detta avtal </p> <p style="position:absolute;top:58px;left:58px;white-space:nowrap" class="ft271">beskattas endast i denna stat, oav-</p> <p style="position:absolute;top:73px;left:59px;white-space:nowrap" class="ft271">sett varifr�n inkomsten h�rr�r. </p> <p style="position:absolute;top:102px;left:71px;white-space:nowrap" class="ft271">2. Best�mmelserna i punkt 1 </p> <p style="position:absolute;top:116px;left:59px;white-space:nowrap" class="ft274">till�mpas inte p� inkomst, med <br/>undantag for inkomst av fest egen-<br/>dom som avses i artikel 6 punkt 2, <br/>om mottagaren av inkomsten har <br/>hemvist i en avtalsslutande stat och <br/>bedriver r�relse i den andra av-<br/>talsslutande staten fr�n d�r bel�get <br/>fest driftst�lle eller ut�var sj�lv-<br/>st�ndig yrkesverksamhet i denna <br/>andra stat fr�n d�r bel�gen stadig-<br/>varande anordning, samt den r�t-<br/>tighet eller egendom i fr�ga om <br/>vilken inkomsten betalas �ger <br/>verkligt samband med det festa <br/>driftst�llet eller den stadigvarande </p> <p style="position:absolute;top:332px;left:58px;white-space:nowrap" class="ft274">anordningen. I s�dant fell till�mpas <br/>best�mmelserna i artikel 7 respekti-<br/>ve artikel 14. </p> <p style="position:absolute;top:412px;left:59px;white-space:nowrap" class="ft272"><b>Artikel 22 </b></p> <p style="position:absolute;top:441px;left:60px;white-space:nowrap" class="ft273"><i>Undanr�jande av </i></p> <p style="position:absolute;top:455px;left:58px;white-space:nowrap" class="ft273"><i>dubbelbeskattning </i></p> <p style="position:absolute;top:484px;left:72px;white-space:nowrap" class="ft271">1. Betr�ffande Ukraina skall </p> <p style="position:absolute;top:499px;left:59px;white-space:nowrap" class="ft271">dubbelbeskattning undvikas p� f�l-</p> <p style="position:absolute;top:515px;left:57px;white-space:nowrap" class="ft271">jande s�tt: </p> <p style="position:absolute;top:529px;left:71px;white-space:nowrap" class="ft271">Vad betr�ffar till�mpningen av </p> <p style="position:absolute;top:544px;left:59px;white-space:nowrap" class="ft274">best�mmelserna i ukrainsk lagstift-<br/>ning om skattebefrielse f�r skatt <br/>erlagd utanf�r Ukrainas territo-<br/>rium, (vilken inte skall st� i mot-<br/>satsf�rh�llande till huvudprinciper-<br/>na i denna punkt) skall svensk <br/>skatt, som erlagts enligt svensk <br/>lagstiftning och enligt best�mmel-<br/>serna i detta avtal, oberoende av <br/>om detta skett direkt eller genom <br/>avdrag, p� vinst, inkomst eller <br/>egendom som h�rr�r fr�n Sverige, <br/>avr�knas fr�n ukrainsk skatt som <br/>ber�knats p� s�dan vinst, inkomst <br/>eller egendom. </p> <p style="position:absolute;top:807px;left:71px;white-space:nowrap" class="ft271">2. Betr�ffande Sverige skall </p> <p style="position:absolute;top:822px;left:59px;white-space:nowrap" class="ft271">dubbelbeskattning undvikas p� f�l-</p> <p style="position:absolute;top:44px;left:273px;white-space:nowrap" class="ft275">going Articles of this Convention <br/>shall be taxable only in that State. </p> <p style="position:absolute;top:102px;left:285px;white-space:nowrap" class="ft271">(2) The provisions of paragraph </p> <p style="position:absolute;top:117px;left:273px;white-space:nowrap" class="ft274">(1) shall not apply to income, other <br/>than income from immovable <br/>property as defined in paragraph <br/>(2) of Article 6, if the recipient of <br/>such income, being a resident of a <br/>Contracting State, carries on busi-<br/>ness in the other Contracting State <br/>through a permanent establishment <br/>situated therein, or performs in that <br/>other State independent personal <br/>services from a fixed base situated <br/>therein, and the right or property <br/>in respect of which the income is <br/>paid is effectively connected with <br/>such permanent establishment or <br/>fixed base. In such case the pro-</p> <p style="position:absolute;top:347px;left:273px;white-space:nowrap" class="ft274">visions of Article 7 or Article 14, <br/>as the case may be, shall apply. </p> <p style="position:absolute;top:412px;left:273px;white-space:nowrap" class="ft272"><b>Article 22 </b></p> <p style="position:absolute;top:441px;left:273px;white-space:nowrap" class="ft273"><i>Elimination of double taxation </i></p> <p style="position:absolute;top:485px;left:286px;white-space:nowrap" class="ft271">(1) In the case of Ukraine, </p> <p style="position:absolute;top:499px;left:274px;white-space:nowrap" class="ft271">double taxation shall be avoided as </p> <p style="position:absolute;top:514px;left:274px;white-space:nowrap" class="ft271">follows: </p> <p style="position:absolute;top:529px;left:286px;white-space:nowrap" class="ft271">As regards the application of the </p> <p style="position:absolute;top:543px;left:274px;white-space:nowrap" class="ft274">provisions of Ukraine legislation <br/>concerning the tax exemption in <br/>respect of tax paid outside the <br/>territory of Ukraine, (which shall <br/>not be contrary to the main prin-<br/>ciples of this paragraph) Swedish <br/>tax which is paid under Swedish <br/>legislation in accordance with this <br/>Convention directly or by way of <br/>deductions from profit, income or <br/>property from Swedish sources, the <br/>reduction shall be done by way of <br/>a credit against any Ukrainian tax <br/>computed in respect of such profit, <br/>income or property in respect of <br/>which this Ukrainian tax is compu-<br/>ted. </p> <p style="position:absolute;top:807px;left:286px;white-space:nowrap" class="ft271">(2) In the case of Sweden, </p> <p style="position:absolute;top:822px;left:274px;white-space:nowrap" class="ft271">double taxation shall be avoided as </p> <p style="position:absolute;top:844px;left:571px;white-space:nowrap" class="ft271">2531 </p> </div> <div id="page28-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:46px;left:43px;white-space:nowrap" class="ft280"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:46px;left:164px;white-space:nowrap" class="ft281">jande s�tt: </p> <p style="position:absolute;top:60px;left:177px;white-space:nowrap" class="ft281">a) Om person med hemvist i </p> <p style="position:absolute;top:75px;left:166px;white-space:nowrap" class="ft282">Sverige f�rv�rvar inkomst som <br/>enligt ukrainsk lagstiftning och i <br/>enlighet med best�mmelserna i <br/>detta avtal f�r beskattas i Ukraina, <br/>skall Sverige - med beaktande av </p> <p style="position:absolute;top:147px;left:165px;white-space:nowrap" class="ft282">best�mmelserna i svensk lagstift-<br/>ning betr�ffande avr�kning av <br/>utl�ndsk skatt (�ven i den lydelse <br/>de framdeles kan f� genom att <br/>�ndras utan att den allm�nna prin-<br/>cip som anges h�r �ndras) - fr�n <br/>den svenska skatten p� inkomsten <br/>avr�kna ett belopp motsvarande <br/>den ukrainska skatt som erlagts f�r <br/>inkomsten. </p> <p style="position:absolute;top:293px;left:177px;white-space:nowrap" class="ft281">b) Om en person med hemvist i </p> <p style="position:absolute;top:308px;left:165px;white-space:nowrap" class="ft282">Sverige f�rv�rvar inkomst, som <br/>enligt best�mmelserna i detta avtal </p> <p style="position:absolute;top:337px;left:165px;white-space:nowrap" class="ft281">beskattas endast i Ukraina, f�r </p> <p style="position:absolute;top:351px;left:165px;white-space:nowrap" class="ft282">Sverige - vid best�mmandet av <br/>svensk progressiv skatt - f�r fast-<br/>st�llande av denna skattesats, och <br/>endast f�r att uppn� detta �ndam�l, <br/>beakta inkomsten som skall be-<br/>skattas endast i Ukraina. </p> <p style="position:absolute;top:439px;left:177px;white-space:nowrap" class="ft281">c) Utan hinder av best�mmelser-</p> <p style="position:absolute;top:453px;left:165px;white-space:nowrap" class="ft282">na i punkt a �r utdelning fr�n bolag <br/>med hemvist i Ukraina till bolag <br/>med hemvist i Sverige undantagen </p> <p style="position:absolute;top:496px;left:165px;white-space:nowrap" class="ft281">fr�n svensk skatt i den m�n ut-</p> <p style="position:absolute;top:511px;left:165px;white-space:nowrap" class="ft282">delningen skulle ha varit undanta-<br/>gen fr�n beskattning enligt svensk <br/>lagstiftning om b�da bolagen hade <br/>varit svenska. S�dan skattebefrielse <br/>medges dock endast om </p> <p style="position:absolute;top:599px;left:187px;white-space:nowrap" class="ft281">1) den vinst av vilken utdel-</p> <p style="position:absolute;top:614px;left:176px;white-space:nowrap" class="ft282">ningen betalas underkastats den <br/>normala bolagsskatten i Ukraina <br/>eller en inkomstskatt j�mf�rlig <br/>d�rmed, eller </p> <p style="position:absolute;top:672px;left:185px;white-space:nowrap" class="ft281">2) utdelningen som betalas av </p> <p style="position:absolute;top:687px;left:176px;white-space:nowrap" class="ft282">bolag med hemvist i Ukraina <br/>uteslutande eller n�stan uteslutan-<br/>de best�r av utdelning som detta <br/>bolag under ifr�gavarande �r </p> <p style="position:absolute;top:745px;left:176px;white-space:nowrap" class="ft282">eller tidigare �r mottagit p� <br/>aktier som bolaget innehar i <br/>bolag med hemvist i tredje stat, <br/>vilken utdelning skulle ha varit </p> <p style="position:absolute;top:803px;left:177px;white-space:nowrap" class="ft282">skattebefriad i Sverige om de <br/>aktier f�r vilka utdelningen be-<br/>talas hade innehafts direkt av </p> <p style="position:absolute;top:846px;left:44px;white-space:nowrap" class="ft281">2532 </p> <p style="position:absolute;top:46px;left:381px;white-space:nowrap" class="ft281">follows: </p> <p style="position:absolute;top:60px;left:392px;white-space:nowrap" class="ft281">(a) Where a resident of Sweden </p> <p style="position:absolute;top:75px;left:380px;white-space:nowrap" class="ft282">derives income which under the <br/>laws of Ukraine and in accordance </p> <p style="position:absolute;top:104px;left:380px;white-space:nowrap" class="ft282">with the provisions of this Con-<br/>vention may be taxed in Ukraine, </p> <p style="position:absolute;top:132px;left:381px;white-space:nowrap" class="ft281">Sweden shall allow - subject to the </p> <p style="position:absolute;top:147px;left:380px;white-space:nowrap" class="ft282">provisions of the law of Sweden <br/>concerning credit for foreign tax </p> <p style="position:absolute;top:176px;left:380px;white-space:nowrap" class="ft282">(as it may be amended from time <br/>to time without changing the gene-<br/>ral principle hereof) - as a deduc-<br/>tion from the tax on such income, </p> <p style="position:absolute;top:233px;left:380px;white-space:nowrap" class="ft282">an amount equal to the Ukrainian <br/>tax paid in respect of such income. </p> <p style="position:absolute;top:293px;left:391px;white-space:nowrap" class="ft281">(b) Where a resident of Sweden </p> <p style="position:absolute;top:308px;left:379px;white-space:nowrap" class="ft282">derives income which, in accordan-<br/>ce with the provisions of this Con-<br/>vention, shall be taxable only in <br/>Ukraine, Sweden may, when deter-<br/>mining the graduated rate of Swe-<br/>dish tax, take solely for determi-<br/>ning that rate of tax into account <br/>the income which shall be taxable <br/>only in Ukraine. </p> <p style="position:absolute;top:439px;left:392px;white-space:nowrap" class="ft281">(c) Notwithstanding the provi-</p> <p style="position:absolute;top:454px;left:380px;white-space:nowrap" class="ft282">sions of sub-paragraph (a), divi-<br/>dends paid by a company which is <br/>a resident of Ukraine to a company </p> <p style="position:absolute;top:497px;left:379px;white-space:nowrap" class="ft282">which is a resident of Sweden shall <br/>be exempt from Swedish tax to the <br/>extent that the dividends would <br/>have been exempt under Swedish <br/>law if both companies had been <br/>Swedish companies. This exemp-<br/>tion shall not apply unless: </p> <p style="position:absolute;top:599px;left:401px;white-space:nowrap" class="ft281">(i) the profits out of which the </p> <p style="position:absolute;top:614px;left:391px;white-space:nowrap" class="ft282">dividends are paid have been <br/>subjected to the normal corporate <br/>tax in Ukraine or an income tax <br/>comparable thereto, or </p> <p style="position:absolute;top:672px;left:400px;white-space:nowrap" class="ft281">(ii) the dividends paid by the </p> <p style="position:absolute;top:687px;left:390px;white-space:nowrap" class="ft282">company which is a resident of <br/>Ukraine consist wholly or almost <br/>wholly of dividends which that <br/>company has received, in the <br/>year or previous years, in re-</p> <p style="position:absolute;top:760px;left:391px;white-space:nowrap" class="ft282">spect of shares held by it in a <br/>company which is a resident of a <br/>third State and which would have <br/>been exempt from Swedish tax if <br/>the shares in respect of which <br/>they are paid had been held </p> </div> <div id="page29-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:42px;left:509px;white-space:nowrap" class="ft290"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:42px;left:80px;white-space:nowrap" class="ft291">bolaget med hemvist i Sverige. </p> <p style="position:absolute;top:72px;left:80px;white-space:nowrap" class="ft291">d) Vid till�mpningen av punkter-</p> <p style="position:absolute;top:86px;left:68px;white-space:nowrap" class="ft295">na 2 a och c i denna artikel anses <br/>uttrycken &#34;den ukrainska skatt som <br/>erlagts&#34; och &#34;den normala bolags-<br/>skatten i Ukraina eller en inkomst-<br/>skatt j�mf�rlig d�rmed&#34; innefatta <br/>ukrainsk inkomstskatt som skulle <br/>ha erlagts, men som p grund av <br/>tidsbegr�nsade best�mmelser i <br/>ukrainsk lagstiftning avsedd att <br/>fr�mja ekonomisk utveckling inte </p> <p style="position:absolute;top:230px;left:68px;white-space:nowrap" class="ft295">erlagts eller erlagts med l�gre <br/>belopp. </p> <p style="position:absolute;top:260px;left:80px;white-space:nowrap" class="ft291">e) Best�mmelserna i punkt 2 d </p> <p style="position:absolute;top:275px;left:68px;white-space:nowrap" class="ft291">g�ller endast i fr</p> <p style="position:absolute;top:270px;left:174px;white-space:nowrap" class="ft293">�ga om de fem </p> <p style="position:absolute;top:292px;left:68px;white-space:nowrap" class="ft291">f�rsta �ren fr</p> <p style="position:absolute;top:287px;left:150px;white-space:nowrap" class="ft293">�n det datum som </p> <p style="position:absolute;top:312px;left:68px;white-space:nowrap" class="ft295">detta avtal tr�der i kraft. De beh�-<br/>riga myndigheterna skall �verl�gga <br/>med varandra f�r att avg�ra om <br/>dessa best�mmelser skall till�mpas <br/>efter denna period. </p> <p style="position:absolute;top:414px;left:80px;white-space:nowrap" class="ft291">3. Utan hinder av �vriga best�m-</p> <p style="position:absolute;top:429px;left:68px;white-space:nowrap" class="ft295">melser i detta avtal skall, med <br/>undantag av fall d� till�mpning <br/>sker av den metod f�r att undvika <br/>dubbelbeskattning som normalt <br/>till�mpas av hemviststaten, punkt 2 <br/>d i denna artikel och �vriga be-<br/>st�mmelser i detta avtal som med-<br/>ger undantag fr�n eller neds�ttning <br/>av skatt inte till�mpas p� inkomst <br/>som bolag med hemvist i en av-<br/>talsslutande stat f�rv�rvar och inte </p> <p style="position:absolute;top:589px;left:67px;white-space:nowrap" class="ft295">heller p� utdelning som betalas av <br/>s�dant bolag n�r </p> <p style="position:absolute;top:633px;left:79px;white-space:nowrap" class="ft291">a) bolaget f�rv�rvar sina inkoms-</p> <p style="position:absolute;top:648px;left:67px;white-space:nowrap" class="ft291">ter huvudsakligen fr�n andra stater </p> <p style="position:absolute;top:677px;left:90px;white-space:nowrap" class="ft291">1) fr�n aktiviteter s�dana som </p> <p style="position:absolute;top:692px;left:79px;white-space:nowrap" class="ft291">bank-, sj�farts-, finans- eller </p> <p style="position:absolute;top:707px;left:79px;white-space:nowrap" class="ft291">f�rs�kringsverksamhet eller </p> <p style="position:absolute;top:721px;left:88px;white-space:nowrap" class="ft291">2) genom att vara huvudkontor, </p> <p style="position:absolute;top:736px;left:79px;white-space:nowrap" class="ft295">coordination centre eller en <br/>liknande enhet som tillhandah�l-</p> <p style="position:absolute;top:765px;left:79px;white-space:nowrap" class="ft296">ler administrativa eller andra <br/>tj�nster till en grupp av bolag <br/>som bedriver r�relse huvudsakli-<br/>gen i andra stater, och <br/>b) s�dan inkomst beskattas p�-</p> <p style="position:absolute;top:839px;left:68px;white-space:nowrap" class="ft291">tagligt l�gre enligt den statens </p> <p style="position:absolute;top:50px;left:294px;white-space:nowrap" class="ft295">directly by the company which is <br/>a resident of Sweden. <br/>(d) For the purposes of para-</p> <p style="position:absolute;top:94px;left:283px;white-space:nowrap" class="ft295">graphs (2) (a) and (c) of this Ar-<br/>ticle the terms &#34;the Ukrainian tax <br/>paid&#34; and &#34;the normal corporate <br/>tax in Ukraine or an income tax </p> <p style="position:absolute;top:151px;left:282px;white-space:nowrap" class="ft295">comparable thereto&#34; shall be deem-<br/>ed to include Ukrainian income tax <br/>which would have been paid but </p> <p style="position:absolute;top:194px;left:283px;white-space:nowrap" class="ft291">for the exemption or reduction of </p> <p style="position:absolute;top:209px;left:282px;white-space:nowrap" class="ft295">tax granted under time-limited <br/>incentive provisions contained in <br/>Ukrainian laws designed to pro-<br/>mote economic development. </p> <p style="position:absolute;top:268px;left:294px;white-space:nowrap" class="ft291">(e) The provisions of paragraph </p> <p style="position:absolute;top:283px;left:282px;white-space:nowrap" class="ft295">(2) (d) shall apply for a period of <br/>five years from the date of the </p> <p style="position:absolute;top:312px;left:282px;white-space:nowrap" class="ft295">entry into force of this Convention. <br/>The competent authorities shall <br/>consult each other in order to <br/>determine whether the provisions <br/>of these paragraphs shall be appli-<br/>cable after that period. </p> <p style="position:absolute;top:414px;left:294px;white-space:nowrap" class="ft291">(3) Notwithstanding any other </p> <p style="position:absolute;top:428px;left:282px;white-space:nowrap" class="ft295">provision of this Convention, <br/>where </p> <p style="position:absolute;top:633px;left:293px;white-space:nowrap" class="ft291">(a) a company that is a resident </p> <p style="position:absolute;top:648px;left:281px;white-space:nowrap" class="ft295">of a Contracting State derives its <br/>income primarily from other States </p> <p style="position:absolute;top:677px;left:303px;white-space:nowrap" class="ft291">(i) from activities such as bank-</p> <p style="position:absolute;top:692px;left:293px;white-space:nowrap" class="ft295">ing, shipping, financing or in-<br/>surance or </p> <p style="position:absolute;top:721px;left:307px;white-space:nowrap" class="ft291">(ii) from being the headquar-</p> <p style="position:absolute;top:736px;left:293px;white-space:nowrap" class="ft296">ters, co-ordination centre or <br/>similar entity providing admini-<br/>strative services or other support <br/>to a group of companies which <br/>carry on business primarily in <br/>other States; and <br/>(b) except for the application of </p> <p style="position:absolute;top:839px;left:282px;white-space:nowrap" class="ft291">the method of elimination of </p> <p style="position:absolute;top:850px;left:578px;white-space:nowrap" class="ft291">2533 </p> <p style="position:absolute;top:169px;left:201px;white-space:nowrap" class="ft294">�</p> <p style="position:absolute;top:271px;left:173px;white-space:nowrap" class="ft294">�</p> <p style="position:absolute;top:289px;left:148px;white-space:nowrap" class="ft294">�</p> </div> <div id="page30-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:45px;left:41px;white-space:nowrap" class="ft300"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:44px;left:167px;white-space:nowrap" class="ft304">lagstiftning �n inkomst av liknande <br/>verksamhet som bedrivs inom <br/>denna stat eller inkomst fr�n verk-<br/>samhet som huvudkontor, coordi-</p> <p style="position:absolute;top:103px;left:166px;white-space:nowrap" class="ft304">nation centre eller en liknande <br/>enhet som tillhandah�ller admini-</p> <p style="position:absolute;top:132px;left:167px;white-space:nowrap" class="ft304">strativa eller andra tj�nster till en <br/>grupp av bolag som bedriver r�rel-<br/>se i denna stat. </p> <p style="position:absolute;top:342px;left:167px;white-space:nowrap" class="ft302"><b>Artikel 23 </b></p> <p style="position:absolute;top:370px;left:166px;white-space:nowrap" class="ft303"><i>F�rbud mot diskriminering </i></p> <p style="position:absolute;top:399px;left:180px;white-space:nowrap" class="ft301">1. Medborgare i en avtalsslutan-</p> <p style="position:absolute;top:414px;left:167px;white-space:nowrap" class="ft304">de stat skall inte i den andra av-<br/>talsslutande staten bli f�rem�l for <br/>beskattning eller d�rmed samman-<br/>h�ngande krav som �r av annat <br/>slag eller mer tyngande �n den <br/>beskattning och d�rmed samman-<br/>h�ngande krav som medborgare i <br/>denna andra stat under samma <br/>f�rh�llanden �r eller kan bli under-<br/>kastad. Utan hinder av best�mmel-<br/>serna i artikel 1 till�mpas denna <br/>best�mmelse �ven p� person som <br/>inte har hemvist i en avtalsslutande <br/>stat eller i b�da avtalsslutande <br/>staterna. </p> <p style="position:absolute;top:648px;left:179px;white-space:nowrap" class="ft301">2. Statsl�s person med hemvist i </p> <p style="position:absolute;top:663px;left:167px;white-space:nowrap" class="ft304">en avtalsslutande stat skall inte i <br/>n�gondera avtalsslutande staten bli </p> <p style="position:absolute;top:692px;left:167px;white-space:nowrap" class="ft304">f�rem�l f�r beskattning eller d�r-<br/>med sammanh�ngande krav Som �r <br/>av annat slag eller mer tyngande �n </p> <p style="position:absolute;top:735px;left:167px;white-space:nowrap" class="ft304">den beskattning och d�rmed sam-<br/>manh�ngande krav som medborga-<br/>re i staten i fr�ga under samma </p> <p style="position:absolute;top:779px;left:167px;white-space:nowrap" class="ft301">f�rh�llanden �r eller kan bli under-</p> <p style="position:absolute;top:794px;left:167px;white-space:nowrap" class="ft301">kastad. </p> <p style="position:absolute;top:824px;left:179px;white-space:nowrap" class="ft301">3. Beskattningen av fast driftstal -</p> <p style="position:absolute;top:846px;left:43px;white-space:nowrap" class="ft301">2534 </p> <p style="position:absolute;top:45px;left:381px;white-space:nowrap" class="ft304">double taxation normally applied <br/>by that State, such income would <br/>bear a significantly lower tax under <br/>the laws of that State than income <br/>from similar activities carried out <br/>within that State or from being the <br/>headquarters, co-ordination centre <br/>or similar entity providing admini-<br/>strative services or other support to <br/>a group of companies which carry <br/>on business in that State, as the <br/>case may be, sub-paragraph (2) (d) <br/>of this Article and any other pro-</p> <p style="position:absolute;top:234px;left:381px;white-space:nowrap" class="ft301">visions of this Convention con-</p> <p style="position:absolute;top:249px;left:381px;white-space:nowrap" class="ft301">ferring an exemption or a reduction </p> <p style="position:absolute;top:263px;left:381px;white-space:nowrap" class="ft304">of tax shall not apply to the income <br/>of such company and to the divi-<br/>dends paid by such company. </p> <p style="position:absolute;top:342px;left:382px;white-space:nowrap" class="ft302"><b>Article 23 </b></p> <p style="position:absolute;top:370px;left:381px;white-space:nowrap" class="ft303"><i>Non-discrimination </i></p> <p style="position:absolute;top:399px;left:393px;white-space:nowrap" class="ft301">(1) Citizens of a Contracting </p> <p style="position:absolute;top:414px;left:382px;white-space:nowrap" class="ft304">State shall not be subjected in the <br/>other Contracting State to any <br/>taxation or any requirement con-</p> <p style="position:absolute;top:458px;left:381px;white-space:nowrap" class="ft304">nected therewith, which is other or <br/>more burdensome than the taxation <br/>and connected requirements to <br/>which citizens of that other State in <br/>the same circumstances are or may <br/>be subjected. This provision shall, <br/>notwithstanding the provisions of <br/>Article 1, also apply to persons <br/>who are not residents of one or <br/>both of the Contracting States. </p> <p style="position:absolute;top:648px;left:393px;white-space:nowrap" class="ft301">(2) Stateless persons who are </p> <p style="position:absolute;top:663px;left:381px;white-space:nowrap" class="ft304">residents of a Contracting State <br/>shall not be subjected in either <br/>Contracting State to any taxation or <br/>any requirement connected there-<br/>with, which is other or more bur-<br/>densome than the taxation and <br/>connected requirements to which <br/>citizens of the State concerned in <br/>the same circumstances are or may <br/>be subjected. </p> <p style="position:absolute;top:824px;left:393px;white-space:nowrap" class="ft301">(3) The taxation on a permanent </p> </div> <div id="page31-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:46px;left:509px;white-space:nowrap" class="ft310"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:46px;left:66px;white-space:nowrap" class="ft315">le, som f�retag i en avtalsslutande <br/>stat har i den andra avtalsslutande <br/>staten, skall i denna andra stat inte <br/>vara mindre f�rdelaktig �n beskatt-</p> <p style="position:absolute;top:104px;left:66px;white-space:nowrap" class="ft311">ningen av f�retag i denna andra </p> <p style="position:absolute;top:119px;left:66px;white-space:nowrap" class="ft315">stat, som bedriver verksamhet av <br/>samma slag. </p> <p style="position:absolute;top:162px;left:78px;white-space:nowrap" class="ft311">4. Utom i de fall d� best�mmel-</p> <p style="position:absolute;top:177px;left:66px;white-space:nowrap" class="ft315">serna i artikel 9 punkt 1, artikel 11 <br/>punkt 8 eller artikel 12 punkt 6 <br/>till�mpas, �r r�nta, royalty och </p> <p style="position:absolute;top:220px;left:66px;white-space:nowrap" class="ft311">annan betalning fr</p> <p style="position:absolute;top:215px;left:174px;white-space:nowrap" class="ft313">�n f�retag i en </p> <p style="position:absolute;top:238px;left:66px;white-space:nowrap" class="ft315">avtalsslutande stat till person med <br/>hemvist i den andra avtalsslutande <br/>staten avdragsgilla vid best�mman-<br/>det av den beskattningsbara in-<br/>komsten f�r s�dant f�retag p� <br/>samma villkor som betalning till <br/>person med hemvist i den f�rst-<br/>n�mnda staten. P� samma s�tt �r <br/>skuld som f�retag i en avtalsslutan-<br/>de stat har till person med hemvist <br/>i den andra avtalsslutande staten <br/>avdragsgill vid best�mmandet av <br/>s�dant f�retags beskattningsbara <br/>f�rm�genhet p� samma villkor som <br/>skuld till person med hemvist i den <br/>f�rstn�mnda staten. </p> <p style="position:absolute;top:516px;left:77px;white-space:nowrap" class="ft311">5. F�retag i en avtalsslutande </p> <p style="position:absolute;top:530px;left:65px;white-space:nowrap" class="ft315">stat, vars kapital helt eller delvis <br/>�gs eller kontrolleras, direkt eller <br/>indirekt, av en eller flera personer <br/>med hemvist i den andra avtalsslu-<br/>tande staten, skall inte i den f�rst-<br/>n�mnda staten bli f�rem�l f�r <br/>beskattning eller d�rmed samman-<br/>h�ngande krav som �r av annat <br/>slag eller mer tyngande �n den <br/>beskattning och d�rmed samman-<br/>h�ngande krav som annat liknande <br/>foretag i den f�rstn�mnda staten �r <br/>eller kan bli underkastat. </p> <p style="position:absolute;top:735px;left:77px;white-space:nowrap" class="ft311">6. Best�mmelserna i denna arti-</p> <p style="position:absolute;top:750px;left:65px;white-space:nowrap" class="ft315">kel skall till�mpas p� de skatter <br/>som omfattas av detta avtal. </p> <p style="position:absolute;top:794px;left:77px;white-space:nowrap" class="ft311">7. Best�mmelserna i detta avtal </p> <p style="position:absolute;top:809px;left:65px;white-space:nowrap" class="ft315">skall inte tolkas s� att det f�re-<br/>ligger skyldighet f�r en avtalsslu-<br/>tande stat att medge person med </p> <p style="position:absolute;top:50px;left:280px;white-space:nowrap" class="ft315">establishment which an enterprise <br/>of a Contracting State has in the <br/>other Contracting State shall not be <br/>less favourably levied in that other <br/>State than the taxation levied on <br/>enterprises of that other State <br/>carrying on the same activities. </p> <p style="position:absolute;top:166px;left:291px;white-space:nowrap" class="ft311">(4) Except where the provisions </p> <p style="position:absolute;top:180px;left:280px;white-space:nowrap" class="ft315">of paragraph (1) of Article 9, <br/>paragraph (8) of Article 11, or <br/>paragraph (6) of Article 12, apply, <br/>interest, royalties and other dis-<br/>bursements paid by an enterprise <br/>of a Contracting State to a resident <br/>of the other Contracting State <br/>shall, for the purpose of determi-<br/>ning the taxable profits of such <br/>enterprise, be deductible under the <br/>same conditions as if they had been <br/>paid to a resident of the first-men-<br/>tioned State. Similarly, any debts <br/>of an enterprise of a Contracting <br/>State to a resident of the otter <br/>Contracting State shall, for the </p> <p style="position:absolute;top:411px;left:279px;white-space:nowrap" class="ft315">purpose of determining the taxable <br/>capital of such enterprise, be de-<br/>ductible under the same conditions <br/>as if they had been contracted to a <br/>resident of the first-mentioned <br/>State. </p> <p style="position:absolute;top:516px;left:291px;white-space:nowrap" class="ft311">(5) Enterprises of a Contracting </p> <p style="position:absolute;top:530px;left:279px;white-space:nowrap" class="ft315">State, the capital of which is whol-<br/>ly or partly owned or controlled, <br/>directly or indirectly, by one or <br/>more residents of the other Con-<br/>tracting State, shall not be subjec-<br/>ted in the first-mentioned State to <br/>any taxation or any requirement <br/>connected therewith which is other <br/>or more burdensome than the <br/>taxation and connected require-<br/>ments to which other similar enter-<br/>prises of the first-mentioned State <br/>are or may be subjected. </p> <p style="position:absolute;top:735px;left:291px;white-space:nowrap" class="ft311">(6) The provisions of this Article </p> <p style="position:absolute;top:750px;left:279px;white-space:nowrap" class="ft315">shall apply to the taxes which are <br/>the subject of this Convention. </p> <p style="position:absolute;top:794px;left:291px;white-space:nowrap" class="ft311">(7) Nothing in this Convention </p> <p style="position:absolute;top:809px;left:279px;white-space:nowrap" class="ft315">shall be construed as obliging a <br/>Contracting State to grant to resi-<br/>dents of the other Contracting State </p> <p style="position:absolute;top:851px;left:574px;white-space:nowrap" class="ft311">2535 </p> <p style="position:absolute;top:216px;left:173px;white-space:nowrap" class="ft314">�</p> </div> <div id="page32-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:45px;left:39px;white-space:nowrap" class="ft320"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:47px;left:163px;white-space:nowrap" class="ft326">hemvist i den andni avtalsslutande <br/>staten s�dant personligt avdrag vid <br/>beskattningen, s�dan skattebefrielse <br/>eller skatteneds�ttning som medges <br/>person med hemvist i den egna <br/>staten enligt best�mmelser andra �n <br/>best�mmelserna i allm�n skattelag-</p> <p style="position:absolute;top:149px;left:163px;white-space:nowrap" class="ft326">stiftning eller p� grund av civil-<br/>st�nd eller familjeforpliktelser. </p> <p style="position:absolute;top:212px;left:164px;white-space:nowrap" class="ft322"><b>Artikel 24 </b></p> <p style="position:absolute;top:241px;left:163px;white-space:nowrap" class="ft323"><i>F�rfarandet vid �msesidig </i></p> <p style="position:absolute;top:255px;left:164px;white-space:nowrap" class="ft323"><i>�verenskommelse </i></p> <p style="position:absolute;top:284px;left:177px;white-space:nowrap" class="ft321">1. Om en person anser att en </p> <p style="position:absolute;top:299px;left:163px;white-space:nowrap" class="ft326">avtalsslutande stat eller b�da av-<br/>talsslutande staterna vidtagit �t-<br/>g�rder som f�r honom medf�r eller <br/>kommer att medf�ra beskattning <br/>som strider mot best�mmelserna i <br/>detta avtal kan han, utan att detta <br/>p�verkar hans r�tt att anv�nda sig <br/>av de r�ttsmedel som finns i dessa <br/>staters interna r�ttsordning, fram-<br/>l�gga saken f�r den beh�riga myn-<br/>digheten i den avtalsslutande stat <br/>d�r han har hemvist eller, om fr�ga <br/>�r om till�mpning av artikel 23 <br/>punkt 1, i den avtalsslutande stat <br/>d�r han �r medborgare. Saken skall <br/>framl�ggas inom tre �r fr�n den <br/>tidpunkt d� personen i fr�ga fick <br/>vetskap om den �tg�rd som givit <br/>upphov till beskattning som strider <br/>mot best�mmelserna i avtalet. </p> <p style="position:absolute;top:605px;left:176px;white-space:nowrap" class="ft321">2. Om den beh�riga myndigheten </p> <p style="position:absolute;top:620px;left:164px;white-space:nowrap" class="ft326">finner inv�ndningen grundad men <br/>inte sj�lv kan f till st�nd en till-<br/>fredsst�llande l�sning, skall myn-</p> <p style="position:absolute;top:663px;left:163px;white-space:nowrap" class="ft326">digheten s�ka l�sa fr�gan genom <br/>�msesidig �verenskommelse med <br/>den beh�riga myndigheten i den <br/>andra avtalsslutande staten i syfte <br/>att undvika beskattning som strider <br/>mot avtalet. �verenskommelse som <br/>tr�ffats skall genomforas utan <br/>hinder av tidsgr�nser i de avtalsslu-<br/>tande staternas interna lagstiftning. </p> <p style="position:absolute;top:825px;left:175px;white-space:nowrap" class="ft321">3. De beh�riga myndigheterna i </p> <p style="position:absolute;top:846px;left:39px;white-space:nowrap" class="ft321">2536 </p> <p style="position:absolute;top:47px;left:378px;white-space:nowrap" class="ft326">any personal allowances, reliefs <br/>and reductions for taxation purpo-<br/>ses which are given to a person <br/>who is a resident, according to <br/>criterias other than the criterias of <br/>the general tax legislation or on <br/>account of civil status or family <br/>responsibilities which it grants to <br/>its own residents. </p> <p style="position:absolute;top:212px;left:379px;white-space:nowrap" class="ft322"><b>Article 24 </b></p> <p style="position:absolute;top:241px;left:378px;white-space:nowrap" class="ft323"><i>Mutual agreement procedure </i></p> <p style="position:absolute;top:285px;left:390px;white-space:nowrap" class="ft321">(1) Where a person considers </p> <p style="position:absolute;top:299px;left:379px;white-space:nowrap" class="ft326">that the actions of one or both of <br/>the Contracting States result or will <br/>result for him in taxation not in <br/>accordance with the provisions of <br/>this Convention, he may, irrespec-<br/>tive of the remedies provided by <br/>the domestic law of those States, </p> <p style="position:absolute;top:400px;left:378px;white-space:nowrap" class="ft326">present his case to the competent <br/>authority of the Contracting State <br/>of which he is a resident or, if his <br/>case comes under paragraph (1) of <br/>Article 23, to that of the Contract-<br/>ing State of which he is a citizen. <br/>The case must be presented within <br/>three years from the first notifica-<br/>tion of the action resulting in taxa-</p> <p style="position:absolute;top:529px;left:378px;white-space:nowrap" class="ft321">tion not in accordance with the </p> <p style="position:absolute;top:544px;left:378px;white-space:nowrap" class="ft321">provisions of the Convention. </p> <p style="position:absolute;top:605px;left:390px;white-space:nowrap" class="ft321">(2) The competent authority shall </p> <p style="position:absolute;top:620px;left:378px;white-space:nowrap" class="ft326">endeavour, if the objection appears <br/>to it to be justified and if it is not <br/>itself able to arrive at a satisfactory <br/>solution, to resolve the case by <br/>mutual agreement with the compe-<br/>tent authority of the other Con-<br/>tracting State, with a view to the <br/>avoidance of taxation which is not <br/>in accordance with the Convention. <br/>Any agreement reached shall be <br/>implemented notwithstanding any <br/>time limits in the domestic law of <br/>the Contracting States. </p> <p style="position:absolute;top:824px;left:390px;white-space:nowrap" class="ft321">(3) The competent authorities of </p> <p style="position:absolute;top:630px;left:252px;white-space:nowrap" class="ft325">�</p> </div> <div id="page33-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:44px;left:502px;white-space:nowrap" class="ft330"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:44px;left:60px;white-space:nowrap" class="ft334">de avtalsslutande staterna skall <br/>genom �msesidig �verenskommelse <br/>s�ka avg�ra sv�righeter eller tvi-</p> <p style="position:absolute;top:88px;left:60px;white-space:nowrap" class="ft334">velsm�l som uppkommer i fr�ga <br/>om tolkningen eller till�mpningen <br/>av avtalet. De kan �ven �verl�gga <br/>i syfte att undanr�ja dubbelbeskatt-<br/>ning i fall som inte omfattas av <br/>avtalet. </p> <p style="position:absolute;top:189px;left:72px;white-space:nowrap" class="ft331">4. De beh�riga myndigheterna i </p> <p style="position:absolute;top:204px;left:60px;white-space:nowrap" class="ft334">de avtalsslutande staterna kan tr�da <br/>i direkt f�rbindelse med varandra i <br/>syfte att tr�ffe �verenskommelse i <br/>de fall som angivits i f�reg�ende </p> <p style="position:absolute;top:262px;left:59px;white-space:nowrap" class="ft331">punkter. </p> <p style="position:absolute;top:311px;left:60px;white-space:nowrap" class="ft332"><b>Artikel 25 </b></p> <p style="position:absolute;top:340px;left:61px;white-space:nowrap" class="ft333"><i>Utbyte av upplysningar </i></p> <p style="position:absolute;top:368px;left:73px;white-space:nowrap" class="ft331">1. De beh�riga myndigheterna i </p> <p style="position:absolute;top:383px;left:59px;white-space:nowrap" class="ft334">de avtalsslutande staterna skall <br/>utbyta s�dana upplysningar som �r <br/>n�dv�ndiga f�r att till�mpa best�m-<br/>melserna i detta avtal eller i de <br/>avtalsslutande staternas interna <br/>lagstiftning, s�rskilt f�r att f�re-<br/>bygga skattebrott och f�r att under-<br/>l�tta till�mpandet av lagregler till <br/>f�rebyggande av skatteflykt, be-<br/>tr�ffande skatter som omfattas av <br/>avtalet, i den m�n beskattningen <br/>enligt denna lagstiftning inte strider <br/>mot detta avtal. Upplysningar som <br/>en avtalsslutande stat mottagit skall </p> <p style="position:absolute;top:587px;left:59px;white-space:nowrap" class="ft334">behandlas s�som hemliga och f�r <br/>yppas endast f�r personer eller <br/>myndigheter (d�ri inbegripet dom-<br/>stolar och administrativa myndig-<br/>heter) som fastst�ller, uppb�r eller <br/>indriver eller handl�gger �tal eller <br/>besv�r i fr�ga om de skatter som <br/>omfattas av avtalet. Dessa personer <br/>eller myndigheter skall anv�nda <br/>upplysningarna endast f�r s�dana <br/>�ndam�l. De far yppa upplysning-<br/>arna vid offentliga r�tteg�ngar eller <br/>i domstolsavg�randen. </p> <p style="position:absolute;top:809px;left:70px;white-space:nowrap" class="ft331">2. Best�mmelserna i punkt 1 </p> <p style="position:absolute;top:824px;left:59px;white-space:nowrap" class="ft331">anses inte medf�ra skyldighet f�r </p> <p style="position:absolute;top:44px;left:275px;white-space:nowrap" class="ft331">the Contracting States shall endea-</p> <p style="position:absolute;top:59px;left:274px;white-space:nowrap" class="ft334">vour to resolve by mutual agree-<br/>ment any difficulties or doubts <br/>arising as to the interpretation or <br/>application of the Convention. <br/>They may also consult together for <br/>the elimination of double taxation <br/>in cases not provided for in the <br/>Convention. </p> <p style="position:absolute;top:190px;left:286px;white-space:nowrap" class="ft331">(4) The competent authorities of </p> <p style="position:absolute;top:204px;left:274px;white-space:nowrap" class="ft334">the Contracting States may commu-<br/>nicate with each other directly for <br/>the purpose of reaching an agree-<br/>ment in the sense of the preceding </p> <p style="position:absolute;top:262px;left:273px;white-space:nowrap" class="ft331">paragraphs. </p> <p style="position:absolute;top:311px;left:274px;white-space:nowrap" class="ft332"><b>Article 25 </b></p> <p style="position:absolute;top:340px;left:273px;white-space:nowrap" class="ft333"><i>Exchange of information </i></p> <p style="position:absolute;top:368px;left:286px;white-space:nowrap" class="ft331">(1) The competent authorities of </p> <p style="position:absolute;top:383px;left:274px;white-space:nowrap" class="ft334">the Contracting States shall ex-<br/>change such information as is </p> <p style="position:absolute;top:412px;left:273px;white-space:nowrap" class="ft334">necessary for carrying out the <br/>provisions of this Convention or of <br/>the domestic laws of the Contract-<br/>ing States concerning taxes covered <br/>by this Convention, insofar as the <br/>taxation thereunder is not contrary <br/>to this Convention, in particular, to <br/>prevent fraud and to facilitate the <br/>administration of statutory pro-<br/>visions against legal avoidance. <br/>Any information received by a </p> <p style="position:absolute;top:573px;left:274px;white-space:nowrap" class="ft334">Contracting State shall be treated <br/>as secret and shall be disclosed <br/>only to persons or authorities (in-<br/>cluding courts and administrative <br/>bodies) involved in the assessment <br/>or collection of, the enforcement <br/>or prosecution in respect of, or the <br/>determination of appeals in relation <br/>to, the taxes covered by this Con-<br/>vention. Such persons or authoriti-<br/>es shall use the information only <br/>for such purposes. They may dis-<br/>close the information in public <br/>court proceedings or in judicial </p> <p style="position:absolute;top:777px;left:273px;white-space:nowrap" class="ft331">decisions. </p> <p style="position:absolute;top:809px;left:285px;white-space:nowrap" class="ft331">(2) In no case shall the provi-</p> <p style="position:absolute;top:824px;left:273px;white-space:nowrap" class="ft331">sions of paragraph (1) be construed </p> <p style="position:absolute;top:844px;left:570px;white-space:nowrap" class="ft331">2537 </p> </div> <div id="page34-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:43px;left:37px;white-space:nowrap" class="ft340"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:45px;left:160px;white-space:nowrap" class="ft341">en avtalsslutande stat att </p> <p style="position:absolute;top:74px;left:172px;white-space:nowrap" class="ft341">a) vidta forvaltnings�tg�rder som </p> <p style="position:absolute;top:88px;left:160px;white-space:nowrap" class="ft344">avviker fr�n lagstiftning och admi-<br/>nistrativ praxis i denna avtalsslu-<br/>tande stat eller i den andra avtals-<br/>slutande staten, </p> <p style="position:absolute;top:147px;left:172px;white-space:nowrap" class="ft341">b) l�mna upplysningar som inte </p> <p style="position:absolute;top:161px;left:160px;white-space:nowrap" class="ft344">�r tillg�ngliga enligt lagstiftning <br/>eller sedvanlig administrativ praxis <br/>i denna avtalsslutande stat eller i <br/>den andra avtalsslutande staten, </p> <p style="position:absolute;top:220px;left:172px;white-space:nowrap" class="ft341">c) l�mna upplysningar som skulle </p> <p style="position:absolute;top:234px;left:160px;white-space:nowrap" class="ft344">r�ja aff�rshemlighet, industri-, <br/>handels- eller yrkeshemlighet eller <br/>i n�ringsverksamhet nyttjat f�r-</p> <p style="position:absolute;top:277px;left:161px;white-space:nowrap" class="ft341">faringss�tt eller upplysningar, </p> <p style="position:absolute;top:292px;left:160px;white-space:nowrap" class="ft344">vilkas �verl�mnande skulle strida <br/>mot normal praxis. </p> <p style="position:absolute;top:354px;left:160px;white-space:nowrap" class="ft342"><b>Artikel 26 </b></p> <p style="position:absolute;top:384px;left:159px;white-space:nowrap" class="ft343"><i>Diplomatiska f�retr�dare och </i></p> <p style="position:absolute;top:398px;left:160px;white-space:nowrap" class="ft343"><i>konsul�ra tj�nstem�n </i></p> <p style="position:absolute;top:427px;left:172px;white-space:nowrap" class="ft341">Best�mmelserna i detta avtal </p> <p style="position:absolute;top:442px;left:160px;white-space:nowrap" class="ft344">ber�r inte de privilegier vid be-<br/>skattningen som enligt folkr�ttens <br/>allm�nna regler eller best�mmelser <br/>i s�rskilda �verenskommelser <br/>tillkommer diplomatiska f�retr�da-<br/>re eller konsul�ra tj�nstem�n. </p> <p style="position:absolute;top:563px;left:160px;white-space:nowrap" class="ft342"><b>Artikel 27 </b></p> <p style="position:absolute;top:593px;left:160px;white-space:nowrap" class="ft343"><i>Ikrafttr�dande </i></p> <p style="position:absolute;top:622px;left:172px;white-space:nowrap" class="ft341">De avtalsslutande staterna skall </p> <p style="position:absolute;top:637px;left:160px;white-space:nowrap" class="ft344">p� diplomatisk v�g underr�tta <br/>varandra n�r de konstitutionella <br/>�tg�rder som enligt respektive stats <br/>lagstiftning kr�vs f�r att detta avtal </p> <p style="position:absolute;top:695px;left:161px;white-space:nowrap" class="ft344">skall tr�da i kraft har vidtagits. <br/>Detta avtal skall tr�da i kraft den <br/>dag d� den sista av dessa under-<br/>r�ttelser tas emot och skall d�rvid <br/>till�mpas </p> <p style="position:absolute;top:768px;left:172px;white-space:nowrap" class="ft344">a) i Sverige: <br/>betr�ffande inkomst, som f�rv�r-</p> <p style="position:absolute;top:797px;left:160px;white-space:nowrap" class="ft344">vats den 1 januari �ret n�rmast <br/>efter det �r d� avtalet tr�der i kraft <br/>eller senare; </p> <p style="position:absolute;top:844px;left:37px;white-space:nowrap" class="ft341">2538 </p> <p style="position:absolute;top:45px;left:375px;white-space:nowrap" class="ft344">so as to impose on a Contracting <br/>State the obligation: </p> <p style="position:absolute;top:74px;left:387px;white-space:nowrap" class="ft341">(a) to carry out administrative </p> <p style="position:absolute;top:89px;left:375px;white-space:nowrap" class="ft344">measures at variance with the laws <br/>and administrative practice of that <br/>or of the other Contracting State; </p> <p style="position:absolute;top:147px;left:386px;white-space:nowrap" class="ft341">(b) to supply information which </p> <p style="position:absolute;top:161px;left:375px;white-space:nowrap" class="ft344">is not obtainable under the laws or <br/>in the normal course of the admini-<br/>stration of that or of the other <br/>Contracting State; </p> <p style="position:absolute;top:220px;left:386px;white-space:nowrap" class="ft341">(c) to supply information which </p> <p style="position:absolute;top:234px;left:374px;white-space:nowrap" class="ft344">would disclose any trade, business, <br/>industrial, commercial or profes-</p> <p style="position:absolute;top:263px;left:375px;white-space:nowrap" class="ft344">sional secret or trade process, or <br/>information, the disclosure of <br/>which would be contrary to normal <br/>practice. </p> <p style="position:absolute;top:354px;left:375px;white-space:nowrap" class="ft342"><b>Article 26 </b></p> <p style="position:absolute;top:383px;left:374px;white-space:nowrap" class="ft343"><i>Diplomatic agents and consular </i></p> <p style="position:absolute;top:398px;left:375px;white-space:nowrap" class="ft343"><i>officers </i></p> <p style="position:absolute;top:427px;left:386px;white-space:nowrap" class="ft341">Nothing in this Convention shall </p> <p style="position:absolute;top:442px;left:375px;white-space:nowrap" class="ft344">affect the fiscal privileges of diplo-<br/>matic agents or consular officers <br/>under the general rules of interna-<br/>tional law or under the provisions <br/>of special agreements. </p> <p style="position:absolute;top:563px;left:375px;white-space:nowrap" class="ft342"><b>Article 27 </b></p> <p style="position:absolute;top:593px;left:374px;white-space:nowrap" class="ft343"><i>Entry into force </i></p> <p style="position:absolute;top:622px;left:387px;white-space:nowrap" class="ft341">Each of the Contracting States </p> <p style="position:absolute;top:637px;left:375px;white-space:nowrap" class="ft344">shall notify to the other, through <br/>the diplomatic channel the comple-<br/>tion of the procedures required by <br/>its domestic law for the bringing <br/>into force of this Convention. This <br/>Convention shall enter into force <br/>on the date of the later of these </p> <p style="position:absolute;top:739px;left:375px;white-space:nowrap" class="ft344">notifications and shall thereupon <br/>have effect: </p> <p style="position:absolute;top:768px;left:387px;white-space:nowrap" class="ft344">(a) in Sweden: <br/>in respect of income derived on </p> <p style="position:absolute;top:797px;left:375px;white-space:nowrap" class="ft344">or after the first day of January of <br/>the year next following that of the <br/>entry into force of the Convention; </p> </div> <div id="page35-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:45px;left:504px;white-space:nowrap" class="ft350"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:46px;left:74px;white-space:nowrap" class="ft351">b) i Ukraina: </p> <p style="position:absolute;top:60px;left:84px;white-space:nowrap" class="ft351">1) betr�ffande skatt p� utdel-</p> <p style="position:absolute;top:75px;left:74px;white-space:nowrap" class="ft354">ningar, r�nta eller royalty for <br/>betalningar den sextionde dagen <br/>n�rmast efter den dag d� avtalet <br/>tr�der i kraft eller senare; </p> <p style="position:absolute;top:148px;left:83px;white-space:nowrap" class="ft351">2) betr�ffande skatt p� vinster </p> <p style="position:absolute;top:162px;left:74px;white-space:nowrap" class="ft354">(inkomst) fr�n foretag avseende <br/>beskattnings�r som b�rjar den 1 </p> <p style="position:absolute;top:191px;left:72px;white-space:nowrap" class="ft351">januari det kalender�r som f�ljer </p> <p style="position:absolute;top:206px;left:73px;white-space:nowrap" class="ft354">n�rmast efter det d� avtalet tr�-<br/>der i kraft eller senare; </p> <p style="position:absolute;top:235px;left:83px;white-space:nowrap" class="ft351">3) betr�ffande inkomstskatt for </p> <p style="position:absolute;top:250px;left:74px;white-space:nowrap" class="ft354">medborgare i Ukraina, utl�ndska <br/>medborgare och statsl�sa perso-<br/>ner for betalningar den sextionde <br/>dagen n�rmast efter den dag d� <br/>avtalet tr�der i kraft eller senare. </p> <p style="position:absolute;top:371px;left:62px;white-space:nowrap" class="ft352"><b>Artikel 28 </b></p> <p style="position:absolute;top:400px;left:63px;white-space:nowrap" class="ft353"><i>Upph�rande </i></p> <p style="position:absolute;top:429px;left:74px;white-space:nowrap" class="ft351">Detta avtal f�rblir i kraft till dess </p> <p style="position:absolute;top:444px;left:62px;white-space:nowrap" class="ft354">att det s�gs upp av en avtalsslutan-<br/>de stat. Vardera avtalsslutande <br/>staten kan p� diplomatisk v�g, <br/>upps�ga avtalet genom underr�ttel-<br/>se h�rom minst sex m�nader f�re <br/>utg�ngen av varje kalender�r med <br/>b�rjan efter utg�ngen av fem �r <br/>fr�n det datum d� avtalet tr�der i <br/>kraft. I h�ndelse av s�dan upp-<br/>s�gning upph�r avtalet att g�lla </p> <p style="position:absolute;top:620px;left:74px;white-space:nowrap" class="ft354">a) i Sverige: <br/>betr�ffande inkomst som f�r-</p> <p style="position:absolute;top:649px;left:62px;white-space:nowrap" class="ft351">v�rvas den 1 januari det kalender�r </p> <p style="position:absolute;top:664px;left:63px;white-space:nowrap" class="ft354">som f�ljer n�rmast efter det �r <br/>under vilket underr�ttelsen om <br/>upph�rande l�mnas eller senare; </p> <p style="position:absolute;top:708px;left:74px;white-space:nowrap" class="ft351">b) i Ukraina: </p> <p style="position:absolute;top:722px;left:85px;white-space:nowrap" class="ft351">1) betr�ffande skatt p� utdel-</p> <p style="position:absolute;top:737px;left:74px;white-space:nowrap" class="ft354">ningar, r�nta eller royalty f�r <br/>betalningar den sextionde dagen <br/>n�rmast efter den dag d� under-<br/>r�ttelsen l�mnas eller senare; </p> <p style="position:absolute;top:796px;left:84px;white-space:nowrap" class="ft351">2) betr�ffande skatt p� vinster </p> <p style="position:absolute;top:811px;left:75px;white-space:nowrap" class="ft351">(inkomst) fr�n foretag avseende </p> <p style="position:absolute;top:826px;left:74px;white-space:nowrap" class="ft351">beskattnings�r som b�rjar den 1 </p> <p style="position:absolute;top:45px;left:288px;white-space:nowrap" class="ft351">(b) in Ukraine: </p> <p style="position:absolute;top:60px;left:297px;white-space:nowrap" class="ft351">(i) in respect of taxes on divi-</p> <p style="position:absolute;top:75px;left:288px;white-space:nowrap" class="ft354">dends, interest or royalties for <br/>any payments made on or after <br/>the sixtieth day following that <br/>day on which the Convention <br/>enters into force; </p> <p style="position:absolute;top:148px;left:297px;white-space:nowrap" class="ft351">(ii) in respect of tax on profits </p> <p style="position:absolute;top:162px;left:287px;white-space:nowrap" class="ft354">(income) of enterprises for any <br/>taxation period beginning on or <br/>after 1 January in the calendar <br/>year next following that in which <br/>the Convention enters into force; </p> <p style="position:absolute;top:235px;left:297px;white-space:nowrap" class="ft351">(iii) in respect of income tax on </p> <p style="position:absolute;top:250px;left:288px;white-space:nowrap" class="ft354">citizens of Ukraine, foreign <br/>citizens and stateless persons for <br/>any payments made on or after <br/>the sixtieth day following that <br/>day on which the Convention <br/>enters into force. </p> <p style="position:absolute;top:371px;left:276px;white-space:nowrap" class="ft352"><b>Article 28 </b></p> <p style="position:absolute;top:400px;left:277px;white-space:nowrap" class="ft353"><i>Termination </i></p> <p style="position:absolute;top:429px;left:288px;white-space:nowrap" class="ft351">This Convention shall remain in </p> <p style="position:absolute;top:444px;left:277px;white-space:nowrap" class="ft354">force until terminated by one of the <br/>Contracting States. Either Con-<br/>tracting State may terminate the <br/>Convention, through the diplomatic </p> <p style="position:absolute;top:502px;left:276px;white-space:nowrap" class="ft354">channel, by giving notice of termi-<br/>nation at least six months before <br/>the end of any calendar year be-<br/>ginning after the expiry of five <br/>years from the date of entry into </p> <p style="position:absolute;top:575px;left:277px;white-space:nowrap" class="ft354">force of the Convention. In such <br/>event, the Convention shall cease <br/>to have effect: </p> <p style="position:absolute;top:620px;left:289px;white-space:nowrap" class="ft354">(a) in Sweden: <br/>in respect of income derived on </p> <p style="position:absolute;top:649px;left:277px;white-space:nowrap" class="ft354">or after the first day of January of <br/>the year next following that in <br/>which the notice of termination is <br/>given; </p> <p style="position:absolute;top:708px;left:289px;white-space:nowrap" class="ft351">(b) in Ukraine: </p> <p style="position:absolute;top:722px;left:299px;white-space:nowrap" class="ft351">(i) in respect of taxes on divi-</p> <p style="position:absolute;top:737px;left:289px;white-space:nowrap" class="ft354">dends, interest or royalties for <br/>any payments made on or after <br/>the sixtieth day following that <br/>day on which the notice is given; </p> <p style="position:absolute;top:796px;left:299px;white-space:nowrap" class="ft351">(ii) in respect of tax on profits </p> <p style="position:absolute;top:811px;left:289px;white-space:nowrap" class="ft354">(income) of enterprises for any <br/>taxation period beginning on or </p> <p style="position:absolute;top:846px;left:573px;white-space:nowrap" class="ft351">2539 </p> </div> <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:48px;left:43px;white-space:nowrap" class="ft360"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:51px;left:178px;white-space:nowrap" class="ft361">januari det kalender�r som f�ljer </p> <p style="position:absolute;top:65px;left:180px;white-space:nowrap" class="ft361">n�rmast efter det d� underr�ttel-</p> <p style="position:absolute;top:80px;left:182px;white-space:nowrap" class="ft361">sen l�mnas eller senare; </p> <p style="position:absolute;top:94px;left:192px;white-space:nowrap" class="ft361">3) betr�ffande inkomstskatt f�r </p> <p style="position:absolute;top:108px;left:183px;white-space:nowrap" class="ft364">medborgare i Ukraina, utl�ndska <br/>medborgare och statsl�sa perso-<br/>ner f�r betalningar den sextionde <br/>dagen n�rmast efter den dag d� <br/>underr�ttelsen l�mnas eller sena-<br/>re. </p> <p style="position:absolute;top:213px;left:182px;white-space:nowrap" class="ft361">Till bekr�ftelse h�rav har under-</p> <p style="position:absolute;top:227px;left:170px;white-space:nowrap" class="ft364">tecknade, d�rtill vederb�rligen <br/>bemyndigade, undertecknat detta <br/>avtal. </p> <p style="position:absolute;top:285px;left:182px;white-space:nowrap" class="ft361">Som skedde i Kiev den 14 au-</p> <p style="position:absolute;top:300px;left:170px;white-space:nowrap" class="ft364">gusti 1995, i tre exemplar p� eng-<br/>elska, ukrainska och svenska spr�-<br/>ken. I h�ndelse av skiljaktigheter <br/>skall den engelska texten �ga vits-<br/>ord. </p> <p style="position:absolute;top:387px;left:170px;white-space:nowrap" class="ft361">F�r Sverige </p> <p style="position:absolute;top:416px;left:169px;white-space:nowrap" class="ft363"><i>Pierre Schori </i></p> <p style="position:absolute;top:446px;left:170px;white-space:nowrap" class="ft361">F�r Ukraina </p> <p style="position:absolute;top:475px;left:169px;white-space:nowrap" class="ft363"><i>M.I. Syvulskij </i></p> <p style="position:absolute;top:50px;left:393px;white-space:nowrap" class="ft361">after 1 January in the calendar </p> <p style="position:absolute;top:65px;left:394px;white-space:nowrap" class="ft361">year next following, that in which, </p> <p style="position:absolute;top:80px;left:396px;white-space:nowrap" class="ft361">the notice is given; </p> <p style="position:absolute;top:94px;left:406px;white-space:nowrap" class="ft361">(iii) in respect of income tax on </p> <p style="position:absolute;top:109px;left:396px;white-space:nowrap" class="ft364">citizens of Ukraine, foreign <br/>citizens and stateless persons for <br/>any payments made on or after <br/>the sixtieth day following that <br/>day on which the notice is given. </p> <p style="position:absolute;top:213px;left:396px;white-space:nowrap" class="ft361">In witness whereof the under-</p> <p style="position:absolute;top:227px;left:385px;white-space:nowrap" class="ft364">signed being duly authorized there-<br/>to have signed the present Con-</p> <p style="position:absolute;top:256px;left:384px;white-space:nowrap" class="ft361">vention. </p> <p style="position:absolute;top:285px;left:396px;white-space:nowrap" class="ft361">Done at Kiev, this fourteenth day </p> <p style="position:absolute;top:300px;left:384px;white-space:nowrap" class="ft364">of August, 1995, in the English, <br/>Ukrainian and Swedish languages. <br/>In case of divergency the English <br/>text shall prevail. </p> <p style="position:absolute;top:387px;left:384px;white-space:nowrap" class="ft361">For Sweden </p> <p style="position:absolute;top:416px;left:383px;white-space:nowrap" class="ft363"><i>Pierre Schori </i></p> <p style="position:absolute;top:446px;left:384px;white-space:nowrap" class="ft361">For Ukraine </p> <p style="position:absolute;top:475px;left:383px;white-space:nowrap" class="ft363"><i>M.I</i>.<i> Syvulskij </i></p> <p style="position:absolute;top:850px;left:46px;white-space:nowrap" class="ft361">2540 </p> </div> <div id="page37-div" style="position:relative;width:647px;height:905px;"> <img width="647" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:41px;left:503px;white-space:nowrap" class="ft370"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:43px;left:63px;white-space:nowrap" class="ft371">PROTOKOLL </p> <p style="position:absolute;top:87px;left:75px;white-space:nowrap" class="ft371">Vid undertecknandet av avtalet </p> <p style="position:absolute;top:101px;left:63px;white-space:nowrap" class="ft373">mellan Sverige och Ukraina f�r att <br/>undvika dubbelbeskattning och <br/>f�rhindra skatteflykt betr�ffande <br/>skatter p� inkomst, har underteck-</p> <p style="position:absolute;top:159px;left:62px;white-space:nowrap" class="ft373">nade kommit �verens om att f�ljan-<br/>de best�mmelser skall utg�ra en </p> <p style="position:absolute;top:189px;left:63px;white-space:nowrap" class="ft371">integrerande del av avtalet. </p> <p style="position:absolute;top:233px;left:63px;white-space:nowrap" class="ft371">I. Till artikel 2 </p> <p style="position:absolute;top:247px;left:74px;white-space:nowrap" class="ft371">Sociala avgifter omfattas inte av </p> <p style="position:absolute;top:261px;left:62px;white-space:nowrap" class="ft371">detta avtal �ven om de ing�r i </p> <p style="position:absolute;top:276px;left:63px;white-space:nowrap" class="ft373">f�retagens totala ber�kning av <br/>l�ner och ers�ttningar. </p> <p style="position:absolute;top:349px;left:62px;white-space:nowrap" class="ft371">II. Till artikel 11 </p> <p style="position:absolute;top:363px;left:74px;white-space:nowrap" class="ft371">R�nta erh�llen fr�n eller p� l�n </p> <p style="position:absolute;top:378px;left:62px;white-space:nowrap" class="ft373">garanterade av den svenska statliga <br/>myndigheten &#34;SwedeCorp&#34; skall <br/>vara skattebefriad i Ukraina. </p> <p style="position:absolute;top:450px;left:62px;white-space:nowrap" class="ft371">III. Till artikel 13 </p> <p style="position:absolute;top:465px;left:74px;white-space:nowrap" class="ft371">Andra meningen i punkt 3 i </p> <p style="position:absolute;top:480px;left:62px;white-space:nowrap" class="ft373">artikel 13 behandlar realisations-<br/>vinster fr�n �verl�telse av egendom <br/>tillh�rigt ett konsortium. Om en <br/>del�gare i ett konsortium erh�ller <br/>en realisationsvinst p� grund av <br/>�verl�telse av egendom som tillh�r <br/>denne del�gare, skall de andra <br/>best�mmelserna i artikel 13 (inklu-<br/>sive den f�rsta meningen i punkt 3) <br/>till�mpas. </p> <p style="position:absolute;top:656px;left:73px;white-space:nowrap" class="ft371">Till bekr�ftelse h�rav har under-</p> <p style="position:absolute;top:670px;left:62px;white-space:nowrap" class="ft373">tecknade, d�rtill vederb�rligen <br/>bemyndigade, undertecknat detta <br/>protokoll. </p> <p style="position:absolute;top:43px;left:277px;white-space:nowrap" class="ft371">PROTOCOL </p> <p style="position:absolute;top:87px;left:289px;white-space:nowrap" class="ft371">At the moment of signing the </p> <p style="position:absolute;top:101px;left:277px;white-space:nowrap" class="ft373">Convention between Sweden and <br/>Ukraine for the avoidance of </p> <p style="position:absolute;top:131px;left:277px;white-space:nowrap" class="ft373">double taxation and the prevention <br/>of fiscal evasion with respect to <br/>taxes on income, the undersigned <br/>have agreed that the following <br/>provisions shall form an integral <br/>part of the Convention. </p> <p style="position:absolute;top:233px;left:277px;white-space:nowrap" class="ft371">I. Ad Article 2 </p> <p style="position:absolute;top:247px;left:288px;white-space:nowrap" class="ft371">It is agreed that social security </p> <p style="position:absolute;top:261px;left:276px;white-space:nowrap" class="ft371">fees are not covered by this Con-</p> <p style="position:absolute;top:276px;left:276px;white-space:nowrap" class="ft373">vention even though they may be <br/>calculated on the total amounts of <br/>wages or salaries paid by enterpri-<br/>ses. </p> <p style="position:absolute;top:349px;left:276px;white-space:nowrap" class="ft371">II. Ad Article 11 </p> <p style="position:absolute;top:363px;left:288px;white-space:nowrap" class="ft371">It is further agreed that interest </p> <p style="position:absolute;top:378px;left:276px;white-space:nowrap" class="ft373">received by or on loans guaranteed <br/>by the Swedish Government autho-<br/>rity &#34;SwedeCorp&#34; shall be exempt <br/>from tax in Ukraine. </p> <p style="position:absolute;top:450px;left:276px;white-space:nowrap" class="ft371">III. Ad Article 13 </p> <p style="position:absolute;top:465px;left:288px;white-space:nowrap" class="ft371">It is understood that the second </p> <p style="position:absolute;top:480px;left:276px;white-space:nowrap" class="ft373">sentence of paragraph (3) of Ar-<br/>ticle 13 deals with capital gains <br/>from the alienation of property <br/>belonging to a consortium. If a </p> <p style="position:absolute;top:538px;left:276px;white-space:nowrap" class="ft373">partner of a consortium realises a <br/>capital gain from the alienation of <br/>property that belongs to that part-<br/>ner, the other provisions of Article </p> <p style="position:absolute;top:596px;left:277px;white-space:nowrap" class="ft371">13 (including the first sentence of </p> <p style="position:absolute;top:611px;left:276px;white-space:nowrap" class="ft371">paragraph 3) will apply. </p> <p style="position:absolute;top:656px;left:287px;white-space:nowrap" class="ft371">In witness whereof the under-</p> <p style="position:absolute;top:670px;left:276px;white-space:nowrap" class="ft373">signed being fully authorized there-<br/>to have signed the present Pro-<br/>tocol. </p> <p style="position:absolute;top:841px;left:575px;white-space:nowrap" class="ft371">2541 </p> </div> <div id="page38-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:43px;left:40px;white-space:nowrap" class="ft380"><b>SFS 1995:1339 </b></p> <p style="position:absolute;top:44px;left:176px;white-space:nowrap" class="ft381">Som skedde i Kiev den 14 au-</p> <p style="position:absolute;top:58px;left:163px;white-space:nowrap" class="ft383">gusti 1995, i tre exemplar p� eng-<br/>elska, ukrainska och svenska spr�-<br/>ken. I h�ndelse av skiljaktigheter <br/>skall den engelska texten �ga f�re-<br/>trade. </p> <p style="position:absolute;top:147px;left:163px;white-space:nowrap" class="ft381">F�r Sverige </p> <p style="position:absolute;top:176px;left:163px;white-space:nowrap" class="ft382"><i>Pierre Schori </i></p> <p style="position:absolute;top:205px;left:163px;white-space:nowrap" class="ft381">F�r Ukraina </p> <p style="position:absolute;top:234px;left:163px;white-space:nowrap" class="ft382"><i>M.L Syvulskij </i></p> <p style="position:absolute;top:44px;left:389px;white-space:nowrap" class="ft381">Done at Kiev, this fourteenth day </p> <p style="position:absolute;top:58px;left:378px;white-space:nowrap" class="ft383">of August, 1995, in the English, <br/>Ukrainian and Swedish languages. <br/>In case of divergency the English <br/>text shall prevail. </p> <p style="position:absolute;top:146px;left:378px;white-space:nowrap" class="ft381">For Sweden </p> <p style="position:absolute;top:175px;left:377px;white-space:nowrap" class="ft382"><i>Pierre Schori </i></p> <p style="position:absolute;top:204px;left:378px;white-space:nowrap" class="ft381">For Ukraine </p> <p style="position:absolute;top:233px;left:378px;white-space:nowrap" class="ft382"><i>M.I. Syvulskij </i></p> <p style="position:absolute;top:844px;left:44px;white-space:nowrap" class="ft381">2542 </p> </div> </div>
background image

SFS 1995:1339
Utkom fr�n trycket
den 20 december 1995

Lag
om dubbelbeskattningsavtal mellan Sverige och
Ukraina;

utf�rdad den 30 november 1995.

Enligt riksdagens beslut1 f�reskrivs f�ljande.

1 � Det avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt

betr�ffande skatter p� inkomst som Sverige och Ukraina undertecknade den

14 augusti 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. Avtalet �r
avfattat p� svenska, ukrainska och engelska. Den svenska och den engelska
texten framg�r av bilaga till denna lag.

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

3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt
best�mmelserna i avtalet beskattas endast i Ukraina, 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 betr�ffande inkomst som f�rv�rvas den

1 januari �ret n�rmast efter det �r d� avtalet tr�der i kraft eller senare.

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

det mellan Sverige och Ukraina, n�mligen

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

Sovjetunionen,

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

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

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

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

De angivna f�rfattningarna skall dock fortfarande till�mpas
a) p� inkomst som f�rv�rvas f�re den 1 januari �ret efter det d� lagen tr�-

der i kraft, samt

b) betr�ffande skatt p� f�rm�genhet, p� skatt som p�f�rs vid taxeringen

�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)

1

Prop. 1995/96:55, bet. 1995/96:SkU6, rskr. 1995/96:14.

2505

background image

SFS 1995:1339

AVTAL MELLAN
SVERIGE OCH UKRAINA
F�R ATT UNDVIKA
DUBBELBESKATTNING OCH
F�RHINDRA SKATTEFLYKT

BETR�FFANDE SKATTER P�
INKOMST

Sverige och Ukraina, som �nskar

ing� ett avtal f�r att undvika dub-
belbeskattning och f�rhindra skatte-

flykt betr�ffande skatter p in-

komst, 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� skat-

ter p� inkomst och p� realisations-
vinst som p�f�rs f�r en avtalsslu-
tande stats, dess politiska underav-
delningars eller lokala myndig-
heters rakning, oberoende av det
s�tt p� vilket skatterna tas ut.

2. Med skatter p� inkomst f�r-

st�s alla skatter, 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 fest egendom, skatt p� den
totala l�nesumman som utbetalas
av f�retag samt skatter p� v�rde-
stegring.

3. De skatter p� vilka detta avtal

till�mpas �r:

Bilaga

CONVENTION BETWEEN
SWEDEN AND UKRAINE

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

Sweden and Ukraine, 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 and on capital
gains imposed on behalf of a Con-
tracting 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, taxes on the
total amounts of wages or salaries

paid by enterprises, as well as

taxes on capital appreciation.

(3) The taxes to which this Con-

vention shall apply are:

2506

background image

SFS 1995:1339

a) i Ukraina:

1) skatten p vinst (inkomst)

fr�n f�retag (podatok na pributok
(dokhody) pidpriemstv),

2) inkomstskatten p� medborga-

re (pributkovy podatok z groma-
dyan)
(i det f�ljande ben�mnda "ukra-

insk skatt");

b) i Sverige:

1) den statliga inkomstskatten,

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

2) den s�rskilda inkomstskatten

f�r utomlands bosatta,

3) den s�rskilda inkomstskatten

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

4) den kommunala inkomstskat-

ten

(i det f�ljande ben�mnda "svensk

skatt").

4. Avtalet till�mpas �ven betr�f-

fande nya skatter p� inkomst och

p� f�rm�genhet, som efter under-
tecknandet av detta avtal inf�rs i
en avtalsslutande stat. De beh�riga
myndigheterna i de avtalsslutande
staterna skall genom �msesidig
�verenskommelse besluta huruvida
en skatt som inf�rs i n�gon av de
avtalsslutande staterna �r s�dan
skatt som avtalet skall till�mpas p�
i enlighet med vad som anges i

f�reg�ende mening.

5. Avtalet till�mpas �ven p�

skatter av samma eller i huvudsak
likartat slag, som efter underteck-
nandet av detta avtal p�f�rs vid
sidan av eller i st�llet f�r de skatter
som anges i punkt 3. De beh�riga
myndigheterna i de avtalsslutande

staterna skall meddela varandra de

v�sentliga �ndringar som vidtagits
i respektive skattelagstiftning.

6. Best�mmelserna i avtalet �r

(a) In Ukraine:

(i) the tax on profit (income) of

enterprises (podatok na pributok
(dokhody) pidpriemstv);

(ii) the income tax on citizens

(pributkovy podatok z groma-
dyan);
(hereinafter referred to as "Uk-

rainian tax");

(b) in Sweden:

(i) the State income tax (den

statliga inkomstskatten), inclu-
ding the sailors' tax (sjomans-
skatten) and the coupon tax
(kupongskatten);

(ii) the special income tax for

non-residents;

(iii) the special income tax for

non-resident artistes; and

(iv) the communal income tax

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

dish tax").

(4) Where a new tax on income

or on capital is introduced in a

Contracting State after the date of
signature of the Convention, the
Convention shall apply also to such
tax. The competent authorities of
the Contracting States shall by
mutual agreement determine whe-
ther a tax which is introduced in
either Contracting State is one to

which the Convention shall apply
according to the preceding senten-
ce.

(5) The Convention shall apply

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

Convention in addition to, or in
place of, the taxes referred to in
paragraph (3). The competent
authorities of the Contracting Sta-
tes shall notify each other of any
substantial changes which have
been made in their respective taxa-
tion laws.

(6) The provisions of the Con-

2507

background image

vention do not cover penalties paid

for violation of taxation legislation
of a Contracting State.

Article 3

General definitions

(1) For the purposes of this

Convention, unless the context
otherwise requires:

(a) the term "Ukraine", when

used in a geographical sense, in-
cludes the territorial sea, and any
area outside the territorial sea
which in accordance with interna-
tional law has been or may hereaf-
ter be designated an area in which
Ukraine may exercise rights with
respect to the seabed and subsoil
and their natural resources;

(b) the term "Sweden" means the

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

(c) the terms "a Contracting

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

(d) the term "person" includes an

individual, a company and any
other body of persons;

(e) the term "company" means

any body corporate or any entity
which is treated as a body corpora-
te for tax purposes;

(f) the terms "enterprise of a

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

(g) the term "international traf-

inte till�mpliga p� straffavgifter,

som erlagts f�r �vertr�dande av

skattelagstiftningen i en avtalsslu-
tanda stel.

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ran-

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

a) "Ukraina" innefattar, n�r

uttrycket anv�nds i geografisk
betydelse, det territorialvatten och
varje omr�de utanf�r territorialvatt-
net som i �verensst�mmelse med

folkr�ttens regler har f�rklarats
eller h�danefter kommer att f�r-
klaras som ett omr�de inom vilket
Ukraina �ger ut�va r�ttigheter
betr�ffande havsbottnen, dennas
underlag och naturtillg�ngar;

b) "Sverige" �syftar Konungari-

ket Sverige, och innefattar, n�r
uttrycket anv�nds i geografisk
betydelse, Sveriges territorium,

Sveriges territorialvatten och andra

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

c) "en avtalsslutande stat" och

"den andra avtalsslutande staten"

�syftar Ukraina eller Sverige,
beroende p� sammanhanget;

d) "person" inbegriper fysisk

person, bolag och annan samman-

slutning;

e) "bolag" �syftar juridisk person

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

f) "f�retag i en avtalsslutande

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

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

g) "internationell trafik" �syftar

2508

SFS 1995:1339

background image

SFS 1995:1339

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

h) "medborgare" �syftar:

1) fysisk person som har med-

borgarskap i en avtalsslutande

stat,

2) juridisk person, handels-

bolag och annan sammanslutning

som bildats enligt den lagstift-
ning som g�ller i en avtalsslutan-
de stat;
i) "beh�rig myndighet" �syftar:

1) i Ukraina, finansministern

eller dennes befullm�ktigade
ombud,

2) i Sverige, finansministern,

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

2. D� en avtalsslutande stat

till�mpar avtalet anses, s�vida inte
sammanhanget f�ranleder annat,
varje uttryck som inte definierats i
avtalet ha den betydelse som ut-
trycket har enligt den statens lag-

stiftning i fr�ga om s�dana skatter

p� vilka avtalet till�mpas.

Artikel 4

Hemvist

1. Vid till�mpningen av detta

avtal �syftar uttrycket "person med
hemvist i en avtalsslutande stat"
person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p�
grund av domicil, bos�ttning, plats
f�r f�retagsledning, plats f�r bo-
lags registrering eller annan lik-
nande omst�ndighet, dock med
f�rbeh�ll att

a) uttrycket inte inbegriper per-

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

fie" means any transport by a ship

or aircraft operated by an enterpri-
se of a Contracting State, except
when the ship or aircraft is opera-
ted solely between places in the
other Contracting State;

(h) the term "citizen" means:

(i) any individual possessing

the citizenship of a Contracting
State;

(ii) any legal person, partner-

ship and association deriving its

status as such from the laws in
force in a Contracting State;

(i) the term "competent authori-

ty" means:

(i) in Ukraine, the Minister of

Finance of Ukraine or his au-
thorized representative;

(ii) in Sweden, the Minister of

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

(2) As regards the application of

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

Convention applies.

Article 4

Resident

(1) For the purposes of this

Convention, the term "resident of
a Contracting State" means any

person who, under the laws of that

State, is liable to tax therein by
reason of his domicile, residence,

place of management, place of
registration or any other criterion
of a similar nature, provided,
however, that

(a) this term does not include

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

2509

background image

SFS 1995:1339

i denna stat; och

b) betr�ffande handelsbolag och

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

handelsbolaget eller d�dsboet eller
hos dess del�gare.

2. D� p� grund av best�mmelser-

na i punkt 1 fysisk person har
hemvist i b�da avtalsslutande sta-
terna, best�ms hans hemvist p�

f�ljande s�tt:

a) han anses ha hemvist i den

stat d�r han har en bostad som
stadigvarande st�r till hans f�r-
fogande. Om han har en s�dan

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

f�r levnadsintressena);

b) om det inte kan avg�ras i

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

hans f�rfogande, anses han ha
hemvist i den stat d�r han stadig-
varande vistas;

c) om han stadigvarande vistas i

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

d) om han �r medborgare i b�da

staterna eller om han inte �r med-
borgare i n�gon av dem, skall de
beh�riga myndigheterna i de av-
talsslutande staterna avg�ra fr�gan
genom �msesidig �verenskommel-
se.

3. D� p� grund av best�mmelser-

na i punkt 1 annan person �n fy-
sisk person har hemvist i b�da
avtalsslutande staterna, anses per-
sonen i fr�ga ha hemvist i den stat

d�r den har sin verkliga ledning.

2510

from sources in that State; and

(b) in the case of a partnership

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

(2) Where by reason of the pro-

vision of paragraph (1) an indivi-
dual is a resident of both Contract-
ing States, then his status shall be
determined as follows:

(a) he shall be deemed to be a

resident of the State in which he
has a permanent home available to

him; if he has a permanent home
available to him in both States, he
shall be deemed to be a resident of
the State with which his personal
and economic relations are closer
(centre of vital interests);

(b) if the State in which he has

his centre of vital interests cannot
be determined, or if he has not a
permanent home available to him
in either State, he shall be deemed
to be a resident of the State in
which he has an habitual abode;

(c) if he has an habitual abode in

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

zen;

(d) if he is a citizen of both

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

(3) Where by reason of the pro-

vision of paragraph (1) a person
other than an individual is a resi-
dent of both Contracting States,
then it shall be deemed to be a
resident of the State in which its

place of effective management is
situated.

background image

SFS 1995:1339

Artikel 5

Fast driftst�lle

1. Vid till�mpningen av detta

avtal �syftar uttrycket "fest drift-
st�lle" en stadigvarande plats f�r
aff�rsverksamhet, fr�n vilken ett

f�retags verksamhet helt eller

delvis bedrivs.

2. Uttrycket "fest driftst�lle"

innefattar s�rskilt:

a) plats f�r f�retagsledning,
b) filial,
c) kontor,
d) febrik,
e) verkstad,
f) aff�rslokal eller annan lokal

anv�nd som f�rs�ljningsst�lle,

g) en stadigvarande installation

eller konstruktion som anv�nds f�r
utforskning av naturtillg�ngar,

h) gruva, olje- eller gask�lla,

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

3. Plats f�r byggnads-, anl�gg-

nings-, monterings- eller installa-
tionsverksamhet eller verksamhet
som best�r av �veirokning i an-
slutning d�rtill utg�r fest driftst�lle
endast om verksamheten p�g�r
under en tidrymd som �verstiger
tolv m�nader.

4. Utan hinder av f�reg�ende

best�mmelser i denna artikel anses
uttrycket "fest driftst�lle" inte

innefatta:

a) anv�ndningen av anordningar

uteslutande f�r lagring, utst�llning
eller utl�mnande av f�retaget till-
h�riga varor,

b) innehavet av ett f�retaget

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

c) innehavet av ett f�retaget

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

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;
(f) a store or premises used as a

sales outlet;

(g) a fixed installation or struc-

ture for the exploration of natural
resources; and

(h) a mine, an oil or gas well, a

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

(3) The term "permanent

establishment" likewise encompas-
ses a building site, a construction,
assembly or installation project or
supervisory activities in connection
therewith, but only where such
site, project or activities continue

for a period of more than twelve
months.

(4) Notwithstanding the prece-

ding provisions of this Article, the
term "permanent establishment"

shall be deemed not to include:

(a) the use of facilities solely for

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

(b) the maintenance of a stock of

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

(c) the maintenance of a stock of

goods or merchandise belonging to
the enterprise solely for the purpo-
se of processing by another enter-

2511

background image

SFS 1995:1339

d) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslu-
tande f�r ink�p av varor eller
inh�mtande av upplysningar f�r

f�retaget,

e) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslu-

tande f�r att f�r f�retaget bedriva
annan verksamhet av f�rberedande
eller bitr�dande art,

f) innehavet av en stadigvarande

plats f�r aff�rsverksamhet uteslu-

tande f�r att kombinera verksam-

heter som anges i punkterna a) till
e), under f�ruts�ttning att hela
verksamheten som bedrivs fr�n den

stadigvarande platsen f�r aff�rs-
verksamhet p grund av denna
kombination �r av f�rberedande
eller bitr�dande art.

5. Om en person - som inte �r

s�dan oberoende representant p�
vilken punkt 6 till�mpas - �r verk-
sam f�r ett f�retag samt i en av-
talsslutande 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�m-
melserna i punkterna 1 och 2 - ha
fast driftst�lle i denna stat betr�f-
fande varje verksamhet som denna
person bedriver f�r f�retaget. Detta
g�ller dock inte om den verksam-
het som denna person bedriver �r
begr�nsad till s�dan som anges i
punkt 4 och som - om den bedrevs
fr�n en stadigvarande plats f�r
aff�rsverksamhet - inte skulle g�ra
denna stadigvarande plats f�r af-
f�rsverksamhet till fast driftst�lle

enligt best�mmelserna i n�mnda
punkt.

6. 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,
kommission�r eller annan oberoen-
de representant, under f�ruts�ttning
att s�dan person d�rvid bedriver

2512

prise;

(d) the maintenance of a fixed

place of business solely for the
purpose of purchasing goods or
merchandise or of collecting in-

formation, for the enterprise;

(e) the maintenance of a fixed

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

(f) the maintenance of a fixed

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

(5) Notwithstanding the provi-

sions of paragraphs (1) and (2),

where a person - other than an
agent of an independent status to
whom paragraph (6) applies - is
acting in a Contracting State on
behalf of an enterprise of the other

Contracting State, that enterprise
shall be deemed to have a perma-
nent establishment in the first-
mentioned Contracting State in
respect of any activities which that

person undertakes for the enterpri-

se, if such a person has and habitu-
ally exercises in that State an au-
thority to conclude contracts in the
name of the enterprise, unless the
activities of such person are limited
to those mentioned in paragraph
(4) which, if exercised through a
fixed place of business, would not
make this fixed place of business a

permanent establishment under the
provisions of that paragraph.

(6) An enterprise of a Contract-

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

background image

SFS 1995:1339

sin sedvanliga aff�rsverksamhet.

7. Den omst�ndigheten att ett

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

trolleras av ett bolag med hemvist
i den andra avtalsslutande staten
eller ett bolag som bedriver aff�rs-

verksamhet i denna andra stat

(antingen fr�n 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 fast egendom (d�ri
inbegripen inkomst av lantbruk
eller skogsbruk) bel�gen i den
andra avtalsslutande staten, f�r
beskattas i denna andra stat.

2. Uttrycket "fest egendom" har

den betydelse som uttrycket har
enligt lagstiftningen i den avtalsslu-
tande stat d�r egendomen �r be-
l�gen. Uttrycket inbegriper dock
alltid tillbeh�r till fest egendom,
levande och d�da inventarier i
lantbruk och skogsbruk, r�ttigheter
p� vilka best�mmelserna i privat-
r�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 nyttjan-
det av eller r�tten att nyttja mine-
ralf�rekomst, k�lla eller annan
naturtillg�ng. Skepp, b�tar och
luftfartyg anses inte vara fest egen-
dom.

3. Best�mmelserna i punkt 1

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

status, provided that such persons
are acting in the ordinary course of
their business.

(7) The fect that a company

which is a resident of a Contract-
ing State controls or is controlled
by a company which is a resident
of the other Contracting State, or
which carries on business in that
other State (whether through a
permanent establishment or other-
wise) shall not of itself constitute
either company a permanent estab-
lishment of the other.

Article 6

Income from immovable property

(1) Income derived by a resident

of a Contracting State from immo-

vable property (including income

from agriculture or forestry) situ-

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

(2) The term "immovable pro-

perty" shall have the meaning
which it has under the law of the

Contracting State in which the
property in question is situated.
The term shall in any case include
property accessory to immovable
property, livestock and equipment
used in agriculture and forestry,
rights to which the provisions of
general law respecting landed
property apply, buildings, usufruct
of immovable property and rights
to variable or fixed payments as
consideration for the working of,
or the right to work, mineral depo-
sits, sources and other natural
resources; ships, boats and aircraft
shall not be regarded as immovable

property.

(3) The provisions of paragraph

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

2513

background image

SFS 1995:1339

ning av fast egendom.

4. Best�mmelserna i punkterna 1

och 3 till�mpas �ven p� inkomst av
fast egendom som tillh�r f�retag
och p inkomst av fast egendom
som anv�nds vid sj�lvst�ndig yr-

kesut�vning.

Artikel 7

Inkomst av r�relse

1. Inkomst av r�relse, som f�re-

tag i en avtalsslutande stat f�rv�r-
var, beskattas endast i denna stat,
s�vida inte f�retaget bedriver r�rel-
se eller har bedrivit r�relse i den
andra avtalsslutande staten fr�n d�r
bel�get fast driftst�lle. Om f�re-
taget bedriver r�relse eller har
bedrivit r�relse p nyss angivet
s�tt, f�r f�retagets inkomst beskat-
tas i den andra staten, men endast
s stor del d�rav som �r h�nforlig
till det fasta driftst�llet.

2. Om f�retag i en avtalsslutande

stat bedriver r�relse eller har be-

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

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

3. Vid best�mmandet av ett fast

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

fasta driftst�llet, h�runder inbegrip-

na utgifter f�r f�retagets ledning
och allm�nna f�rvaltning, oavsett
om utgifterna uppkommit i den stat

2514

property.

(4) The provisions of paragraphs

(1) and (3) shall also apply to the
income from immovable property

of an enterprise and to income
from immovable property used for
the performance of independent

personal services.

Article 7

Business profits

(1) The profits of an enterprise

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

(2) Subject to the provisions of

paragraph (3), where an enterprise
of a Contracting State carries on or
has carried on business in the other
Contracting State through a perma-
nent establishment situated therein,
there shall in each Contracting
State be attributed to that perma-
nent establishment the profits
which it might be expected to
make if it were a distinct and
separate enterprise engaged in the

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

permanent establishment.

(3) In the determination of the

profits of a permanent establish-
ment, there shall be allowed as
deductions expenses which are
incurred for the purposes of the
business of the permanent

establishment, including executive

background image

d�r det fasta driftst�llet �r bel�get

eller annorst�des. Avdrag medges

emellertid inte f�r belopp som det

festa driftst�llet kan ha betalat till
f�retagets huvudkontor eller annat
f�retaget tillh�rigt kontor (om inte

beloppen utg�r ers�ttning f�r fak-

tiska utgifter) i form av royalty,
avgift eller annan liknande betal-

ning f�r nyttjande av patent eller
annan r�ttighet, eller i form av
ers�ttning f�r s�rskilda tj�nster

eller f�r f�retagsledning eller -
utom i fr�ga om bankf�retag - i
form av r�nta p� kapital utl�nat till
det festa driftst�llet.

4. I den m�n inkomst h�nforlig

till fest driftst�lle brukat i en av-
talsslutande stat best�mmas p�
grundval av en f�rdelning av f�re-
tagets hela inkomst p� de olika
delarna av f�retaget, hindrar be-
st�mmelserna i punkt 2 inte att i

denna avtalsslutande stat den skat-
tepliktiga inkomsten best�ms ge-
nom s�dant f�rfarande. Den f�r-
delningsmetod som anv�nds skall
dock vara s�dan att resultatet �ver-
ensst�mmer med principerna i
denna artikel.

5. Inkomst h�nf�rs inte till fest

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

6. Vid till�mpningen av f�re-

g�ende punkter best�ms inkomst
som �r h�nf�rlig till det festa drift-
st�llet genom samma f�rfarande �r
fr�n �r, s�vida inte goda och till-
r�ckliga sk�l f�ranleder annat.

7. Ing�r i inkomst av r�relse

inkomster eller realisationsvinster

and general administrative expen-

ses so incurred, whether in the

State in which Che permanent estab-
lishment is situated or elsewhere.
However, no such deduction shall
be allowed in respect of amounts,
if any, paid (otherwise than to-
wards reimbursement of actual
expenses) by the permanent estab-
lishment to the head office of the
enterprise or any of its other offi-
ces, by way of royalties, fees or
other similar payments in return
for the use of patents or other
rights, or by way of commission,
for specific services performed or
for management, or, except in the
case of a banking enterprise, by
way of interest on moneys lent to
the permanent establishment.

(4) Insofar as it has been custo-

mary in a Contracting State to
determine the profits to be attribu-
ted to a permanent establishment
on the basis of an apportionment of
the total profits of the enterprise to
its various parts, nothing in para-
graph (2) shall preclude that Con-
tracting State from determining the

profits to be taxed by such an
apportionment as may be customa-

ry; the method of apportionment
adopted shall, however, be such
that the result shall be in accordan-
ce with the principles contained in
this Article.

(5) No profits shall be attributed

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

(6) For the purposes of the pre-

ceding paragraphs, the profits to be
attributed to the permanent
establishment shall be determined
by the same method year by year
unless there is good and sufficient
reason to the contrary.

(7) Where profits include items

of income or capital gains which

SFS 1995:1339

2515

background image

SFS 1995:1339

som. behandlas s�rskilt i andra.

artiklar av detta avtal, ber�rs be-

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

Artikel 8

Sj�fart och luftfart

1. Inkomst, som f�rv�rvas av ett

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

2. Vid till�mpningen av denna

artikel innefattas i inkomst, som
f�rv�rvas genom anv�ndningen av
skepp eller luftfartyg i internatio-
nell trafik:

a) inkomst som f�rv�rvas genom

uthyrning av obemannade skepp
eller luftfartyg; och

b) inkomst som f�rv�rvats genom

anv�ndning, underh�ll eller uthyr-
ning av containers (d�ri inbegripet
sl�pvagn och annan utrustning f�r
transport av containers) som an-
v�nds f�r transport av gods eller
varor;
n�r s�dan uthyrning eller anv�nd-
ning, underhall eller uthyrning,
alltefter omst�ndigheterna, �r av
underordnad betydelse i f�rh�llan-

de till anv�ndningen av skepp eller
luftfartyg i internationell trafik.

3. Best�mmelserna i punkterna 1

och 2 till�mpas �ven p� inkomst
som f�rv�rvas genom deltagande i
en pool, ett gemensamt f�retag
eller en internationell driftsorgani-
sation.

4. N�r bolag fr�n olika l�nder

har �verenskommit att bedriva
internationell luftfart i konsortium,
till�mpas best�mmelserna i punk-
terna 1, 2 och 3 betr�ffande in-
komst som f�rv�rvas av luft-
fartskonsortiet endast i fr�ga om
den del av inkomsten som motsva-

o

are dealt with separately in other

Articles of this Convention, then
the provisions of those Articles
shall not be affected by the pro-
visions of this Article.

Article 8

Shipping and air transport

(1) Profits of an enterprise of a

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

(2) For the purposes of this

Article, profits from the operation
of ships or aircraft in international
traffic include:

(a) income from the rental on a

bareboat basis of ships or aircraft;
and

(b) profits from the use, mainte-

nance or rental of containers (in-
cluding trailers and related equip-

ment for the transport of contai-

ners) used for the transport of
goods or merchandise;

were such rental or such use,
maintenance or rental, as the case

may be, is incidental to the opera-
tion of ships or aircraft in interna-
tional traffic.

(3) The provisions of paragraphs

(1) and (2) shall also apply to
profits from the participation in a
pool, a joint business or an interna-
tional operating agency.

(4) Whenever companies from

different countries have agreed to
carry on an air transportation busi-
ness together in the form of a
consortium, the provisions of pa-
ragraphs (1), (2) and (3) shall
apply only to such part of the
profits of the consortium as relates

2516

background image

SFS 1995:1339

rar den andel i konsortiet som
innehas av bolag med hemvist i en
avtalsslutande stat.

Artikel 9

F�retag med intressegemenskap

1. I fall d�

a) ett f�retag i en avtalsslutande

stat direkt eller indirekt deltar i
ledningen eller kontrollen av ett
foretag i den andra avtalsslutande
staten eller �ger del i detta f�retags
kapital, eller

b) samma personer direkt eller

indirekt deltar i ledningen eller

kontrollen av s�v�l ett f�retag i en
avtalsslutande stat som ett f�retag

i den andra avtalsslutande staten
eller �ger del i b�da dessa f�retags

kapital, iakttas f�ljande.

Om mellan f�retagen i fr�ga om

handelsf�rbindelser eller finansiella

f�rbindelser avtalas eller f�reskrivs

villkor, som avviker fr�n dem som
skulle ha avtalats mellan av var-
andra oberoende f�retag, f�r all
inkomst, som utan s�dana villkor
skulle ha tillkommit det ena f�re-
taget men som p� grund av villko-
ren i fr�ga inte tillkommit detta
f�retag, inr�knas i detta f�retags
inkomst och beskattas i �verens-
st�mmelse d�rmed.

2. I fall d� en avtalsslutande stat

inr�knar i inkomsten f�r ett f�retag
i denna stat och i �verensst�mmel-
se d�rmed beskattar inkomst f�r
vilken ett f�retag i den andra av-
talsslutande staten beskattats i
denna andra stat samt den s�lunda
inr�knade inkomsten �r s�dan som
skulle ha tillkommit f�retaget i den

f�rstn�mnda staten om de villkor
som avtalats mellan f�retagen hade

varit s�dana som skulle ha avtalats
mellan av varandra oberoende
f�retag, skall denna andra stat
genomf�ra vederb�rlig justering av
det skattebelopp som p�f�rts f�r
inkomsten i denna stat. Vid s�dan

to the participation held in that
consortium by a company that is a
resident of a Contracting State.

Article 9

Associated enterprises

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

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

(b) the same persons participate

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

and in either case conditions are
made or imposed between the two
enterprises in their commercial or
financial relations which differ
from those which would be made
between independent enterprises,
then any profits which would, but
for those conditions, have accrued
to one of the enterprises, but, by
reason of those conditions, have
not so accrued, may be included in
the profits of that enterprise and
taxed accordingly.

(2) Where a Contracting State

includes in the profits of an enter-

prise of that State - and taxes
accordingly - profits on which an
enterprise of the other Contracting

State has been charged to tax in
that other State and the profits so
included are profits which would

have accrued to the enterprise of

the first-mentioned State if the
conditions made between the two
enterprises had been those which

would have been made between
independent enterprises, then that
other State shall make an appropri-
ate adjustment to the amount of the
tax charged therein on those pro-

2517

background image

SFS 1995:1339

justering iakttas �vriga best�mmel-

ser i detta avtal och de beh�riga
myndigheterna i de avtalsslutande
staterna skall vid behov �verl�gga
med varandra.

Artikel 10

Utdelning

1. Utdelning fr�n bolag med

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

2. Utdelningen f�r emellertid

beskattas �ven i den avtalsslutande

stat d�r bolaget som betalar ut-
delningen har hemvist, enligt lag-
stiftningen i denna stat, men om
mottagaren har r�tt till utdelningen
f�r skatten inte �verstiga:

a) 5 procent av utdelningens

bruttobelopp, om den som har r�tt

till utdelningen �r ett bolag (med
undantag f�r handelsbolag), som
direkt innehar minst 20 procent av
det utbetalande bolagets kapital,

b) 10 procent av utdelningens

bruttobelopp i �vriga fall.

Denna punkt ber�r inte bolagets

beskattning f�r vinst av vilken
utdelningen betalas.

3. S�dan utdelning skall - utan

hinder av best�mmelserna i punkt
2 - beskattas endast i den avtalsslu-
tande stat d�r den som har r�tt till
utdelningen har hemvist om denne
�r ett bolag (med undantag f�r
handelsbolag) som innehar direkt
minst 25 procent av det utbetalande
bolagets sammanlagda r�stv�rde
och om minst 50 procent av det

sammanlagda r�stv�rdet i bolaget
som har r�tt till utdelningen in-

2518

fits. In detennining such adjust-

ment, due regard shall be had to
the other provisions of this Con-
vention and the competent authori-
ties of the Contracting States shall
if necessary consult each other.

Artide 10

Dividends

(1) Dividends paid by a company

which is a resident of a Contract-

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

(2) However, such dividends

may also be taxed in the Contract-
ing State of which the company
paying the dividends is a resident
and according to the laws of that
State, but if the recipient is the
beneficial owner of the dividends
the tax so charged shall not ex-
ceed:

(a) 5 per cent of the gross

amount of the dividends if the
beneficial owner is a company
(other than a partnership) which
holds directly at least 20 per cent
of the capital of the company pay-

ing the dividends;

(b) 10 per cent of the gross

amount of the dividends in all
other cases.

This paragraph shall not affect

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

(3) Notwithstanding the provi-

sions of paragraph (2) such divi-
dends shall be taxable only in the
Contracting State of which the

beneficial owner is a resident if the
beneficial owner is a company

(other than a partnership) which
holds directly at least 25 per cent
of the voting power of the compa-
ny paying the dividends and at
least 50 per cent of the voting
power of the company, which is

background image

SFS 1995:1339

nehas av personer med hemvist i
denna avtalsslutande stat.

4. Med uttrycket "utdelning"

f�rst�s i denna artikel inkomst av

aktier eller andra r�ttigheter som
inte �r fordringar, med r�tt till
andel i vinst, samt inkomst av
andra andelar i bolag, som enligt
lagstiftningen i den stat d�r det

utdelande bolaget har hemvist vid
beskattningen behandlas p samma

s�tt som inkomst av aktier.

5. Best�mmelserna i punkterna

1, 2 och 3 till�mpas inte, om den

som har r�tt till utdelningen har

hemvist i en avtalsslutande stat och
bedriver r�relse eller har bedrivit
r�relse i den andra avtalsslutande

staten, d�r bolaget som betalar

utdelningen har hemvist, fr�n d�r
bel�get fast driftst�lle eller ut�var
sj�lvst�ndig yrkesverksamhet eller
har ut�vat sj�lvst�ndig yrkesverk-
samhet i denna andra stat fr�n d�r
bel�gen stadigvarande anordning,
samt den andel p� grund av vilken

utdelningen betalas �ger verkligt

samband med det festa driftst�llet

eller den stadigvarande anordning-
en. I s�dant fall till�mpas best�m-
melserna i artikel 7 respektive
artikel 14.

6. Om bolag med hemvist i en

avtalsslutande stat f�rv�rvar in-
komst fr�n den andra avtalsslutan-
de staten, f�r denna andra stat inte
beskatta utdelning som bolaget
betalar, utom i den m�n utdelning-
en betalas till person med hemvist
i denna andra stat eller i den m�n
den andel p� grund av vilken ut-
delningen betalas �ger verkligt
samband med fast driftst�lle eller
stadigvarande anordning i denna
andra stat, och ej heller beskatta
bolagets icke utdelade vinst, �ven
om utdelningen eller den icke
utdelade vinsten helt eller delvis
utg�rs av inkomst som uppkommit
i denna andra stat.

the beneficial owner of the divi-
dends, is held by residents of that
Contracting State.

(4) The term "dividends" as used

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

corporate rights which is subjected
to the same taxation treatment as
income from shares by the laws of
the State of which the company
making the distribution is a resi-
dent.

(5) The provisions of paragraphs

(1), (2) and (3) shall not apply if
the beneficial owner of the divi-
dends, being a resident of a Con-
tracting State, carries on or has
carried on business in the other
Contracting State of which the

company paying the dividends is a
resident, through a permanent
establishment situated therein, or
performs or has performed in that
other State independent personal
services from a fixed base situated
therein, and the holding in respect
of which the dividends are paid is
effectively connected with such

permanent establishment or fixed
base. In such case the provisions
of Article 7 or Article 14, as the
case may be, shall apply.

(6) Where a company which is a

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

2519

background image

SFS 1995:1339

Artikel 11

R�nta

1. R�nta, som h�rr�r fr�n en

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

2. R�ntan f�r emellertid beskattas

�ven i den avtalsslutande stat fr�n
vilken den h�rr�r, enligt lagstift-
ningen i denna stat, men om motta-
garen har r�tt till r�ntan f�r skatten
inte �verstiga 10 procent av r�n-
tans bruttobelopp.

3. a) Utan hinder av best�mmel-

serna i punkt 2 i denna artikel �r
r�nta, som h�rr�r fr�n en avtalsslu-
tande stat n�r den som har r�tt till
r�ntan �r, eller n�r l�net f�r vilket
r�ntan betalas garanteras eller
f�rs�kras av, regeringen i den
andra avtalsslutande staten eller
n�gon av dess politiska underav-
delningar eller lokala myndigheter
eller n�got av dess organ, undanta-
gen fr�n beskattning i den f�rst-
n�mnda staten.

b) Utan hinder av best�mmelser-

na i artikel 7 i detta avtal och
punkt 2 i denna artikel �r r�nta,
som h�rr�r fr�n en avtalsslutande
stat n�r den som har r�tt till r�ntan
har hemvist i den andra avtalsslu-
tande staten, undantagen fr�n be-
skattning i den f�rstn�mnda staten,
under f�ruts�ttning att r�ntan be-
talas med anledning av l�n som
beviljats, garanterats eller f�rs�k-
rats av ett organ med s�dan be-
fogenhet f�r den andra statens
r�kning.

4. Utan hinder av best�mmelser-

na i punkt 2 skall r�nta som h�rr�r

fr�n en avtalsslutande stat beskattas

2520

partly of profits or income arising

in such other State.

Article 11

Interest

(1) Interest arising in a Contract-

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

(2) However, such interest may

also be taxed in the Contracting
State in which it arises and accord-
ing to the laws of that State, but if
the recipient is the beneficial ow-
ner of the interest the tax so char-
ged shall not exceed 10 per cent of
the gross amount of the interest.

(3) (a) Notwithstanding the pro-

visions of paragraph (2) of this
Article, interest arising in a Con-

tracting State where the beneficial
owner of such interest is, or the
loan for which the interest is paid
is guaranteed or insured by, the
Government of the other Contract-
ing State or its political subdivi-
sions or local authorities or any
agencies thereof, shall be exempt
from tax in the first-mentioned
Contracting State.

(b) Notwithstanding the provi-

sions of Article 7 of this Conven-
tion and paragraph (2) of this
Article interest arising in a Con-
tracting State where the beneficial
owner of such interest is a resident

of the other Contracting State shall
be exempt from tax in the first-
mentioned State, provided that the
interest is paid in respect of a loan
made, guaranteed or insured on
behalf of the other Contracting
State by an authority thereof so
entrusted.

(4) Notwithstanding the provi-

sions of paragraph (2) interest
arising in a Contracting State shall

background image

SFS 1995:1339

endast i den andra avtalsslutande
staten n�r mottagaren �r ett foretag
med hemvist i denna andra stat
som har r�tt till r�ntan och r�ntan
betalas med anledning av skuld
som uppkommit vid detta f�retags
f�rs�ljning p� kredit av varor eller
industriell, kommersiell eller veten-
skaplig utrustning till ett f�retag i
den f�rstn�mnda staten utom i fall
d� f�rs�ljningen sker mellan n�r-
st�ende eller fordran uppkommer
mellan n�rst�ende personer.

5. Med uttrycket "r�nta" f�rst�s

i denna artikel inkomst av varje
slags fordran, antingen den s�ker-
st�llts genom inteckning i fast
egendom eller inte och antingen
den medf�r r�tt till andel i g�lden�-
rens vinst eller inte. Uttrycket
�syftar s�rskilt inkomst av v�rde-

papper, som utf�rdats av staten,
och inkomst av obligationer eller
debentures, d�ri inbegripna agiobe-
lopp och vinster som h�nf�r sig till
s�dana v�rdepapper, obligationer
eller debentures. Straffavgift p�
grund av sen betalning anses inte
som r�nta vid till�mpningen av
denna artikel.

6. Best�mmelserna i punkterna

1, 2, 3 a) och 4 till�mpas inte, om

den som har r�tt till r�ntan har
hemvist i en avtalsslutande stat och
bedriver r�relse eller har bedrivit
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 eller har ut�vat sj�lvst�ndig
yrkesverksamhet i denna andra stat
fr�n d�r bel�gen stadigvarande
anordning, samt den fordran f�r
vilken r�ntan betalas �ger verkligt
samband med det fasta driftst�llet
eller den stadigvarande anordning-
en. I s�dant fall till�mpas best�m-
melserna i artikel 7 respektive
artikel 14.

7. R�nta anses h�rr�ra fr�n en

avtalsslutande stat om utbetalaren
�r den staten sj�lv, en politisk

be taxable only in the other Con-
tracting State if the recipient is an
enterprise of that other State which
is the beneficial owner of the in-
terest, and the interest is paid with
respect to indebtedness arising on
the sale on credit, by that enterpri-
se, of any merchandise or industri-
al, commercial or scientific equip-
ment to an enterprise of the first-
mentioned State, except where the
sale or indebtedness is between
related persons.

(5) The term "interest" as used

in this Article means income from
debt-claims of every kind, whether
or not secured by mortgage and
whether or not carrying a right to
participate in the debtor's profits,
and in particular, income from
government securities and income
from bonds or debentures, includ-
ing premiums and prizes attaching
to such securities, bonds or deben-
tures. Penalty charges for late

payment shall not be regarded as
interest for the purpose of this
Article.

(6) The provisions of paragraphs

(1), (2), (3) (a) and (4) shall not
apply if the beneficial owner of the
interest, being a resident of a Con-
tracting State, carries on or has
carried on business in the other
Contracting State in which the
interest arises, through a perma-
nent establishment situated therein,
or performs or has performed in
that other State independent perso-
nal services from a fixed base
situated therein, and the debt-claim
in respect of which the interest is
paid is effectively connected with

such permanent establishment or
fixed base. In such case the pro-

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

(7) Interest shall be deemed to

arise in a Contracting State when
the payer is that State itself, a

2521

background image

SFS 1995:1339

underavdelning, lokal myndighet

eller person med hemvist i denna

stat. Om emellertid den person

som betalar r�ntan, antingen, han

har hemvist i en avtalsslutande stat
eller inte, i en avtalsslutande stat
har fast driftst�lle eller stadigvaran-
de anordning i samband med vilken
den skuld uppkommit f�r vilken
r�ntan betalas, och r�ntan belastar
det festa driftst�llet eller den sta-
digvarande anordningen, anses
r�ntan h�rr�ra fr�n den stat d�r det
festa driftst�llet eller den stadigva-
rande anordningen finns.

8. D� p� grund av s�rskilda

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

belopp enligt lagstiftningen i var-
dera avtalsslutande staten med
iakttagande av �vriga best�mmelser
i detta avtal.

Artikel 12

Royalty

1. Royalty, som h�rr�r fr�n en

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

2. Royaltyn f�r emellertid be-

skattas �ven i den avtalsslutande
stat fr�n vilken den h�rr�r, enligt
lagstiftningen i denna stat, men om
mottagaren har r�tt till royaltyn,
f�r skatten inte �verstiga 10 pro-

2522

political subdivision, a local autho-

rity or a resident of that State.
Where, however, the person pay-

ing, the interest, whetket he is, a.

resident of a Contracting State or
not, has in a Contracting State a
permanent establishment or a fixed
base in connection with which the
indebtedness on which the interest
is paid was incurred, and such
interest is borne by such permanent

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

(8) Where by reason of a special

relationship between the payer and
the beneficial owner or between
both of them and some other per-
son, the amount of the interest,
having regard to the debt-claim for
which it is paid, exceeds the
amount which would have been
agreed upon by the payer and the
beneficial owner in the absence of
such relationship, the provisions of
this Article shall apply only to the
last-mentioned amount. In such
case, the excess part of the pay-
ments shall remain taxable accord-
ing to the laws of each Contracting
State, due regard being had to the
other provisions of this Conven-
tion.

Article 12

Royalties

(1) Royalties arising in a Con-

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

(2) However, such royalties may

also be taxed in the Contracting
State in which they arise and ac-
cording to the laws of that State,
but if the recipient is the beneficial
owner of the royalties the tax so

background image

SFS 1995:1339

cent av royaltyns bruttobelopp.
Utan hinder av f�reg�ende mening
�r royaltyn undantagen fr�n be-
skattning i den avtalsslutande stat

fr�n vilken den h�rr�r om royaltyn

avser betalning f�r patent avseende
industriellt kunnande och kunska-

per om tillverkningsmetoder s�v�l
som royalty som kan h�nf�ras till

jordbruk, l�kemedelsindustrin, da-

torer, programvara f�r datorer och

byggnation, hemligt recept eller
tillverkningsmetod, eller f�r upp-
lysningar om erfarenhetsr�n av
industriell, kommersiell eller veten-
skaplig natur.

3. Med uttrycket "royalty" f�r-

st�s i denna artikel varje slags
betalning som tas emot s�som
ers�ttning f�r nyttjandet av eller
f�r r�tten att nyttja upphovsr�tt till
litter�rt, konstn�rligt eller veten-
skapligt verk, h�ri inbegripet bio-
graffilm och film eller band f�r
radio- eller televisionsutsandning,

patent, varum�rke, m�nster eller
modell, ritning, hemligt recept
eller hemlig tillverkningsmetod
eller f�r upplysning om erfaren-
hetsr�n av industriell, kommersiell
eller vetenskaplig natur.

4. Best�mmelserna i punkterna 1

och 2 till�mpas inte, om den som
har r�tt till royaltyn har hemvist i
en avtalsslutande stat och bedriver
eller har bedrivit r�relse i den
andra avtalsslutande staten, fr�n

vilken royaltyn h�rr�r, fr�n d�r
bel�get fest driftst�lle eller ut�var
eller har ut�vat sj�lvst�ndig yrkes-
verksamhet i denna andra stat fr�n

d�r bel�gen stadigvarande anord-
ning, samt den r�ttighet eller egen-
dom i fr�ga om vilken royaltyn
betalas �ger verkligt samband med
det festa driftst�llet eller den sta-
digvarande anordningen. I s�dant

fall till�mpas best�mmelserna i

artikel 7 respektive artikel 14.

5. Royalty anses h�rr�ra fr�n en

avtalsslutande stat om utbetalaren

charged shall not exceed 10 per
cent of the gross amount of the
royalties. Notwithstanding the
preceding sentence, if the royalties
are paid with respect to any patent
concerning industrial and manufac-
turing know-how or process as

well as agriculture, pharmaceuti-
cal, computers, software and build-
ing constructions, secret formula or
process, or for information con-
cerning industrial, commercial or
scientific experience, such royalties
shall be exempt from tax in the
Contracting State in which they
arise.

(3) The term "royalties" as used

in this Article means payments of
any kind received as a considera-
tion for the use of, or the right to
use, any copyright of literary,
artistic or scientific work including
cinematograph films and films or
tapes for radio or television broad-

casting, any patent, trade mark,
design or model, plan, secret for-
mula or process, or for information
concerning industrial, commercial
or scientific experience.

(4) The provisions of paragraphs

(1) and (2) shall not apply if the
beneficial owner of the royalties,
being a resident of a Contracting
State, carries on or has carried on

business in the other Contracting
State in which the royalties arise,
through a permanent establishment

situated therein, or performs or has
performed in that other State in-
dependent personal services from a
fixed base situated therein, and the
right or property in respect of
which the royalties are paid is
effectively connected with such
permanent establishment or fixed
base. In such case the provisions
of Article 7 or Article 14, as the
case may be, shall apply.

(5) Royalties shall be deemed to

arise in a Contracting State when

2523

background image

SFS 1995:1339

�r den staten sj�lv, en politisk
underavdelning, en lokal myndig-
het eller en person med hemvist i
denna stat. Om emellertid den
person som betalar royaltyn, an-
tingen han har hemvist i en av-
talsslutande stat eller inte, i en
avtalsslutande stat har fast driftst�l-

le eller stadigvarande anordning i
samband varmed skyldigheten att

betala royaltyn uppkommit, och
royaltyn belastar det festa driftst�l-

let eller den stadigvarande anord-

ningen, anses royaltyn h�rr�ra fr�n
den stat d�r det festa driftst�llet
eller den stadigvarande anordning-
en finns.

6. D� p� grund av s�rskilda

f�rbindelser mellan utbetalaren
och den som har r�tt till royaltyn
eller mellan dem b�da och annan
person royaltybeloppet, med h�n-
syn till det nyttjande, den r�tt eller
den upplysning f�r vilken royaltyn
betalas, �verstiger det belopp som
skulle ha avtalats mellan utbetala-
ren och den som har r�tt till royal-
tyn om s�dana f�rbindelser inte
f�relegat, till�mpas best�mmelserna
i denna artikel endast p� sistn�mn-
da belopp. I s�dant fall beskattas
�verskjutande belopp enligt lagstift-
ningen i vardera avtalsslutande
staten med iakttagande av �vriga
best�mmelser i detta avtal.

7. Best�mmelserna i denna arti-

kel till�mpas inte om det huvud-

sakliga syftet eller ett av de huvud-
sakliga syftena f�r en person del-
aktig i tillskapandet eller best�m-

mandet av de r�ttigheter f�r vilka
royaltyn betalas var att uppn�
f�rdelarna i denna artikel med

hj�lp av detta tillskapande eller
best�mmande.

Artikel 13

Realisationsvinst

1. Vinst, som person med hem-

2524

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

(6) Where by reason of a special

relationship between the payer and
the beneficial owner or between
both of them and some other per-
son, the amount of the royalties,
having regard to the use, right or
information for which they are
paid, exceeds the amount which

would have been agreed upon by
the payer and the beneficial owner
in the absence of such relationship,

the provisions of this Article shall
apply only to the last-mentioned
amount. In such case, the excess
part of the payments shall remain
taxable according to the laws of
each Contracting State, due regard
being had to the other provisions
of this Convention.

(7) The provisions of this Article

shall not apply if it was the main

purpose or one of the main purpo-

ses of any person concerned with
the creation or assignment of the

rights in respect of which the roy-
alties are paid to take advantage of
this Article by means of that crea-
tion or assignment.

Article 13

Capital gains

(1) Gains derived by a resident

background image

SFS 1995:1339

vist i en avtalsslutande stat f�r-
v�rvar p grund av �verl�telse av
s�dan fast egendom som avses i
artikel 6 och som �r bel�gen i den
andra avtalsslutande staten eller
vinst vid �verl�telse av andelar i
ett bolag eller handelsbolag vars
tillg�ngar huvudsakligen best�r av
s�dan egendom, f�r beskattas i
denna andra stat.

2. Vinst p� grund av �verl�telse

av l�s egendom, som utg�r del av
r�relsetillg�ngarna i fast driftst�lle,
vilket ett f�retag i en avtalsslutande
stat har i den andra avtalsslutande

staten, eller av l�s egendom, h�n-
f�rlig till stadigvarande anordning
f�r att ut�va sj�lvst�ndig yrkes-

verksamhet, som person med hem-
vist i en avtalsslutande stat har i
den andra avtalsslutande staten, f�r
beskattas i denna andra stat. Det-

samma g�ller vinst p� grund av
�verl�telse av s�dant fast driftst�lle
(f�r sig eller tillsammans med hela
f�retaget) eller av s�dan stadigva-
rande anordning.

3. Vinst som person med hem-

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

Betr�ffande vinst som f�rv�rvas

av luftfartskonsortium best�ende av
bolag fr�n olika l�nder till�mpas
best�mmelserna i denna punkt
endast i fr�ga om den del av vins-
ten som motsvarar den andel av
konsortiet som innehas av bolag

med hemvist i en avtalsslutande
stat.

4. Vinst p� grund av �verl�telse

av annan egendom �n s�dan som
avses i punkterna 1, 2 och 3 be-

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

of a Contracting State from the
alienation of immovable property
referred to in Article 6 and situated
in the other Contracting State, or
from the alienation of shares in a
company or shares in a partnership
the assets of which consist prin-
cipally of such property, may be
taxed in that other State.

(2) Gains from the alienation of

movable property forming part of
the business property of a perma-
nent establishment which an enter-
prise of a Contracting State has in
the other Contracting State or of
movable property pertaining to a
fixed base available to a resident of
a Contracting State in the other
Contracting State for the purpose
of performing independent personal
services, including such gains from
the alienation of such a permanent
establishment (alone or with the
whole enterprise) or of such fixed
base, may be taxed in that other

State.

(3) Gains derived by a resident

of a Contracting State from the
alienation of ships or aircraft ope-
rated in international traffic or
movable property pertaining to the
operation of such ships or aircraft,
shall be taxable only in that State.

With respect to gains derived by

an air transport consortium formed
by companies from different count-
ries, the provisions of this para-
graph shall apply only to such part
of the gains as relate to the partici-
pation held in that consortium by a
company that is a resident of a

Contracting State.

(4) Gains from the alienation of

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

(3), shall be taxable only in the
Contracting State of which the
alienator is a resident.

2525

background image

SFS 1995:1339

5. Utan hinder av best�mmelser-

na i punkt 4 f�r vinst, som fysisk
person som nar haft hemvist i en
avtalsslutande stat och som erh�llit
hemvist i den andra avtalsslutande
staten f�rv�rvar p� grund av �ver-
l�telse av egendom, beskattas i den
f�rstn�mnda staten om �verl�telsen
av egendomen sker vid n�got till-
f�lle under en fem�rsperiod efter
det datum d� den fysiska personen
upph�rt att ha hemvist i den f�rst-

n�mnda staten.

Artikel 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som en fysisk person

med hemvist i en avtalsslutande
stat f�rv�rvar genom att ut�va fritt
yrke eller annan sj�lvst�ndig verk-
samhet, beskattas endast i denna
stat om han inte i den andra av-
talsslutande staten har en stadigva-
rande anordning som regelm�ssigt
st�r till hans f�rfogande f�r att
ut�va verksamheten. Om han har
en s�dan stadigvarande anordning,
f�r inkomsten beskattas i denna

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

2. Uttrycket "fritt yrke" inbe-

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

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i

artiklarna 16, 18 och 19 f�ranleder
annat, beskattas l�n och annan
liknande ers�ttning som person

2526

(5) Notwithstanding the provi-

sions of paragraph (4), gains from
the alienation of any property
derived by an individual who has
been a resident of a Contracting
State and who has become a resi-
dent of the other Contracting State,
may be taxed in the first-mentioned
State if the alienation of the pro-

perty occur at any time during the

five years following the date on

which the individual has ceased to
be a resident of the first-mentioned
State.

Article 14

Independent personal services

(1) Income derived by an indivi-

dual who is a resident of a Con-
tracting State in respect of pro-
fessional services or other activities
of an independent character shall
be taxable only in that State unless
he has a fixed base regularly avail-
able to him in the other Contract-
ing State for the purpose of per-
forming his activities. If he has
such a fixed base, the income may

be taxed in the other State but only
so much thereof as is attributable
to that fixed base.

(2) The term "professional servi-

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

Article 15

Dependent personal services

(1) Subject to the provisions of

Articles 16, 18 and 19, salaries,
wages and other similar remunera-
tion derived by a resident of a

background image

SFS 1995:1339

med hemvist i en avtalsslutande
stat uppbar p� grund av anst�llning
endast i denna stat, s�vida inte

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

2. Utan hinder av best�mmelser-

na i punkt 1 beskattas ers�ttning,

som person med hemvist i en
avtalsslutande stat uppb�r f�r arbe-
te som utf�rs i den andra avtalsslu-
tande staten, endast i den f�rst-

n�mnda staten, om

a) mottagaren vistas i den andra

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

183 dagar under en tolvm�naders-

period; och

b) ers�ttningen betalas av arbets-

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

c) ers�ttningen inte belastar fest

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

3. Utan hinder av f�reg�ende

best�mmelser i denna artikel f�r
ers�ttning for arbete, som utf�rs
ombord p� skepp eller luftfartyg

som anv�nds i internationell trafik
av ett f�retag i en avtalsslutande
stat, beskattas i denna stat. Om
person med hemvist i en avtalsslu-
tande stat uppb�r inkomst av arbe-
te, vilket utf�rs ombord p� ett
luftfartyg som anv�nds i internatio-
nell trafik av ett luftfertskonsortium
bildat av bolag fr�n olika l�nder
inklusive ett bolag med hemvist i
denna stat, beskattas s�dan ers�tt-
ning endast i denna stat.

Contracting State in respect of an
employment shall be taxable only
in that State unless the employment

is exercised in the other Contract-
ing State. If the employment is so
exercised, such remuneration as is
derived therefrom may be taxed in
that other State.

(2) Notwithstanding the provi-

sions of paragraph (1), remunera-
tion derived by a resident of a
Contracting State in respect of
employment exercised in the other
Contracting State shall be taxable
only in the first-mentioned State if:

(a) the recipient is present in the

other State for a period or periods
not exceeding in the aggregate 183
days within any period of 12
months; and

(b) the remuneration is paid by,

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

(c) the remuneration is not borne

by a permanent establishment or a

fixed base which the employer has

in the other State.

(3) Notwithstanding the prece-

ding provisions of this Article,
remuneration derived in respect of
an employment exercised aboard a

ship or aircraft operated in interna-
tional traffic by an enterprise of a
Contracting State may be taxed in
that State. Where a resident of a

Contracting State derives remune-
ration in respect of an employment
exercised aboard an aircraft opera-
ted in international traffic by an air
transport consortium formed by
companies from different countries
including a company that is a
resident of that State, such remune-
ration shall be taxable only in that
State.

2527

background image

SFS 1995:1339

Artikel 16

Styrelsearvode och annan lik-

nande ers�ttning, som person med
hemvist i en avtalsslutande stat
uppbar 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�mmelser-

na i artiklarna 14 och 15 f�r in-
komst, som person med hemvist i
en avtalsslutande stat f�rv�rvar
genom sin personliga verksamhet i
den andra avtalsslutande staten i
egenskap av artist, s�som teater-
eller filmsk�despelare, radio- eller

televisionsartist eller musiker, eller
av idrottsman, beskattas i denna
andra stat.

2. I fall d� inkomst genom per-

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

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

Artikel 18

Pension, livr�nta och liknande
ers�ttning

1. Om inte best�mmelserna i

artikel 19 punkt 2 f�ranleder annat

f�r pension och annan liknande
ers�ttning, utbetalning enligt social-
forsakringslagstiftningen och liv-
r�nta, vilka h�rr�r fr�n en avtals-

2528

Article 16

Directors' fees and other similar

payments derived by a resident of
a Contracting State in his capacity
as a member of the board of direc-

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

Article 17

Entertainers and sportsmen

Styrelsearvode

Directors' fees

(1) Notwithstanding the provi-

sions of Articles 14 and 15, in-
come derived by a resident of a
Contracting State as an entertainer,
such as theatre, motion picture,
radio or television artiste, or a
musician, or as a sportsman, from
his personal activities as such
exercised in the other Contracting
State, may be taxed in that other
State.

(2) Where income in respect of

personal activities exercised by an
entertainer or a sportsman in his
capacity as such accrues not to the
entertainer or sportsman himself
but to another person, that income
may, notwithstanding the provi-
sions of Articles 7, 14 and 15, be
taxed in the Contracting State in
which the activities of the entertai-
ner or sportsman are exercised.

Article 18

Pensions, annuities and similar

payments

(1) Subject to the provisions of

paragraph (2) of Article 19, pen-

sions and other similar remunera-
tion, disbursements under the
Social Security legislation and
annuities arising in a Contracting

background image

SFS 1995:1339

slutande stat och betalas till person
med hemvist i den andra avtalsslu-
tande staten, beskattas i den f�rst-

n�mnda staten.

2. Med uttrycket "livr�nta"

f�rst�s ett fastst�llt belopp, som

utbetalas periodiskt p� fastst�llda
tider under en persons livstid eller
under angiven eller festst�llbar

tidsperiod och som utg�r p� grund
av f�rpliktelse att verkst�lla dessa

utbetalningar som ers�ttning f�r
d�remot fullt svarande vederlag i
penningar eller penningars v�rde.

Artikel 19

Offentlig tj�nst

1. a) Ers�ttning (med undantag

f�r pension), som betalas av en

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

b) S�dan ers�ttning beskattas

emellertid endast i den andra av-
talsslutande staten om arbetet ut-
f�rs i denna andra stat och perso-
nen i fr�ga har hemvist i denna stat
och:

1) �r medborgare i denna stat,

eller

2) inte fick hemvist i denna stat

uteslutande f�r att utf�ra arbetet.

2. a) Pension, som betalas av,

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

b) S�dan pension beskattas emel-

lertid endast i den andra avtalsslu-
tande staten om personen i fr�ga

80-SFS 1995

State and paid to a resident of the

other Contracting State may be
taxed in the first-mentioned Con-
tracting State.

(2) The term "annuity" means a

stated sum payable to an individual
periodically at stated times during
life or during a specified or ascer-
tainable period of time under an
obligation to make the payments in
return for adequate and full consi-
deration in money or money's

worth.

Article 19

Government service

(1) (a) Remuneration, other than

a pension, paid by a Contracting
State or political subdivision or a
local authority thereof to an in-
dividual in respect of services
rendered to that State or subdivi-
sion or authority shall be taxable

only in that State.

(b) However, such remuneration

shall be taxable only in the other
Contracting State if the services

are rendered in that other State and
the individual is a resident of that
State who:

(i) is a citizen of that State; or

(ii) did not become a resident

of that State solely for the purpo-
se of rendering the services.

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

out of funds created by, a Con-
tracting State or a political sub-
division or a local authority thereof
to an individual in respect of servi-
ces rendered to that State or sub-
division or authority shall be tax-
able only in that State.

(b) However, such pension shall

be taxable only in the other Con-
tracting State if the individual is a

2529

background image

SFS 1995:1339

har hemvist och �r medborgare i

denna stat.

3. Best�mmelserna i artiklarna

15, 16 och 18 till�mpas p� ers�tt-

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

Artikel 20

Studerande

1. Studerande, affarspraktikant

eller l�rling, som har eller ome-
delbart f�re vistelsen i en avtals-
slutande stat hade hemvist i den
andra av tal ssluitande staten och som
vistas i den f�rstn�mnda staten
uteslutande f�r sin undervisning
eller utbildning, beskattas inte i
denna stat f�r belopp som han
erh�ller f�r sitt uppeh�lle, sin
undervisning eller utbildning,
under f�ruts�ttning att beloppen
h�rr�r fr�n k�lla utanf�r denna
stat.

2. S�vitt avser bidrag, stipendier

eller inkomst fr�n n�gon syssels�tt-
ning som inte omfattas av best�m-
melserna i punkt 1, skall en stu-
dent eller aff�rspraktikant som
avses i punkt 1 vara ber�ttigad att
erh�lla samma befrielse, l�ttnader
och f�rm�ner vid beskattningen
som g�ller f�r personer med hem-
vist i den stat som han bes�ker.
Denna punkt till�mpas bara om
studenten eller praktikanten stannar
mer �n sex m�nader i denna stat.

Artikel 21

Annan inkomst

1. Inkomst som person med

hemvist i en avtalsslutande stat

f�rv�rvar och som inte behandlas i

2530

resident of, and a citizen of, that

State.

(3) The provisions of Articles

15, 16 and 18 shall apply to remu-

neration and pensions in respect of
services rendered in connection
with a business carried on by a
Contracting State or a political
subdivision or a local authority
thereof.

Article 20

Students

(1) Payments which a student or

business apprentice who is or was
immediately before visiting a Con-
tracting State a resident of the
other Contracting State and who is
present in the first-mentioned State

solely for the purpose of his educa-
tion or training receives for the

purpose of his maintenance, educa-
tion or training shall not be taxed
in that State, provided that such
payments arise from sources out-
side that State.

(2) In respect of grants, scholar-

ships or income from any kind of

activity not covered by paragraph

(1), a student or business apprenti-

ce referred to in paragraph (1)

shall be entitled to the same ex-

emptions, reliefs or reductions in
respect of taxes available to resi-
dents of the Contracting State he is
visiting. This paragraph shall only
apply if the student or apprentice

stays for more than six months in
that State.

Article 21

Other income

(1) Items of income of a resident

of a Contracting State, wherever
arising, not dealt with in the fore-

background image

SFS 1995:1339

f�reg�ende artiklar av detta avtal

beskattas endast i denna stat, oav-

sett varifr�n inkomsten h�rr�r.

2. Best�mmelserna i punkt 1

till�mpas inte p� inkomst, med
undantag for inkomst av fest egen-
dom som avses i artikel 6 punkt 2,
om mottagaren av inkomsten har
hemvist i en avtalsslutande stat och
bedriver r�relse i den andra av-
talsslutande staten fr�n d�r bel�get
fest driftst�lle eller ut�var sj�lv-
st�ndig yrkesverksamhet i denna
andra stat fr�n d�r bel�gen stadig-
varande anordning, samt den r�t-
tighet eller egendom i fr�ga om
vilken inkomsten betalas �ger
verkligt samband med det festa
driftst�llet eller den stadigvarande

anordningen. I s�dant fell till�mpas
best�mmelserna i artikel 7 respekti-
ve artikel 14.

Artikel 22

Undanr�jande av

dubbelbeskattning

1. Betr�ffande Ukraina skall

dubbelbeskattning undvikas p� f�l-

jande s�tt:

Vad betr�ffar till�mpningen av

best�mmelserna i ukrainsk lagstift-
ning om skattebefrielse f�r skatt
erlagd utanf�r Ukrainas territo-
rium, (vilken inte skall st� i mot-
satsf�rh�llande till huvudprinciper-
na i denna punkt) skall svensk
skatt, som erlagts enligt svensk
lagstiftning och enligt best�mmel-
serna i detta avtal, oberoende av
om detta skett direkt eller genom
avdrag, p� vinst, inkomst eller
egendom som h�rr�r fr�n Sverige,
avr�knas fr�n ukrainsk skatt som
ber�knats p� s�dan vinst, inkomst
eller egendom.

2. Betr�ffande Sverige skall

dubbelbeskattning undvikas p� f�l-

going Articles of this Convention
shall be taxable only in that State.

(2) The provisions of paragraph

(1) shall not apply to income, other
than income from immovable
property as defined in paragraph
(2) of Article 6, if the recipient of
such income, being a resident of a
Contracting State, carries on busi-
ness in the other Contracting State
through a permanent establishment
situated therein, or performs in that
other State independent personal
services from a fixed base situated
therein, and the right or property
in respect of which the income is
paid is effectively connected with
such permanent establishment or
fixed base. In such case the pro-

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

Article 22

Elimination of double taxation

(1) In the case of Ukraine,

double taxation shall be avoided as

follows:

As regards the application of the

provisions of Ukraine legislation
concerning the tax exemption in
respect of tax paid outside the
territory of Ukraine, (which shall
not be contrary to the main prin-
ciples of this paragraph) Swedish
tax which is paid under Swedish
legislation in accordance with this
Convention directly or by way of
deductions from profit, income or
property from Swedish sources, the
reduction shall be done by way of
a credit against any Ukrainian tax
computed in respect of such profit,
income or property in respect of
which this Ukrainian tax is compu-
ted.

(2) In the case of Sweden,

double taxation shall be avoided as

2531

background image

SFS 1995:1339

jande s�tt:

a) Om person med hemvist i

Sverige f�rv�rvar inkomst som
enligt ukrainsk lagstiftning och i
enlighet med best�mmelserna i
detta avtal f�r beskattas i Ukraina,
skall Sverige - med beaktande av

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

b) Om en person med hemvist i

Sverige f�rv�rvar inkomst, som
enligt best�mmelserna i detta avtal

beskattas endast i Ukraina, f�r

Sverige - vid best�mmandet av
svensk progressiv skatt - f�r fast-
st�llande av denna skattesats, och
endast f�r att uppn� detta �ndam�l,
beakta inkomsten som skall be-
skattas endast i Ukraina.

c) Utan hinder av best�mmelser-

na i punkt a �r utdelning fr�n bolag
med hemvist i Ukraina till bolag
med hemvist i Sverige undantagen

fr�n svensk skatt i den m�n ut-

delningen skulle ha varit undanta-
gen fr�n beskattning enligt svensk
lagstiftning om b�da bolagen hade
varit svenska. S�dan skattebefrielse
medges dock endast om

1) den vinst av vilken utdel-

ningen betalas underkastats den
normala bolagsskatten i Ukraina
eller en inkomstskatt j�mf�rlig
d�rmed, eller

2) utdelningen som betalas av

bolag med hemvist i Ukraina
uteslutande eller n�stan uteslutan-
de best�r av utdelning som detta
bolag under ifr�gavarande �r

eller tidigare �r mottagit p�
aktier som bolaget innehar i
bolag med hemvist i tredje stat,
vilken utdelning skulle ha varit

skattebefriad i Sverige om de
aktier f�r vilka utdelningen be-
talas hade innehafts direkt av

2532

follows:

(a) Where a resident of Sweden

derives income which under the
laws of Ukraine and in accordance

with the provisions of this Con-
vention may be taxed in Ukraine,

Sweden shall allow - subject to the

provisions of the law of Sweden
concerning credit for foreign tax

(as it may be amended from time
to time without changing the gene-
ral principle hereof) - as a deduc-
tion from the tax on such income,

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

(b) Where a resident of Sweden

derives income which, in accordan-
ce with the provisions of this Con-
vention, shall be taxable only in
Ukraine, Sweden may, when deter-
mining the graduated rate of Swe-
dish tax, take solely for determi-
ning that rate of tax into account
the income which shall be taxable
only in Ukraine.

(c) Notwithstanding the provi-

sions of sub-paragraph (a), divi-
dends paid by a company which is
a resident of Ukraine to a company

which is a resident of Sweden shall
be exempt from Swedish tax to the
extent that the dividends would
have been exempt under Swedish
law if both companies had been
Swedish companies. This exemp-
tion shall not apply unless:

(i) the profits out of which the

dividends are paid have been
subjected to the normal corporate
tax in Ukraine or an income tax
comparable thereto, or

(ii) the dividends paid by the

company which is a resident of
Ukraine consist wholly or almost
wholly of dividends which that
company has received, in the
year or previous years, in re-

spect of shares held by it in a
company which is a resident of a
third State and which would have
been exempt from Swedish tax if
the shares in respect of which
they are paid had been held

background image

SFS 1995:1339

bolaget med hemvist i Sverige.

d) Vid till�mpningen av punkter-

na 2 a och c i denna artikel anses
uttrycken "den ukrainska skatt som
erlagts" och "den normala bolags-
skatten i Ukraina eller en inkomst-
skatt j�mf�rlig d�rmed" innefatta
ukrainsk inkomstskatt som skulle
ha erlagts, men som p grund av
tidsbegr�nsade best�mmelser i
ukrainsk lagstiftning avsedd att
fr�mja ekonomisk utveckling inte

erlagts eller erlagts med l�gre
belopp.

e) Best�mmelserna i punkt 2 d

g�ller endast i fr

�ga om de fem

f�rsta �ren fr

�n det datum som

detta avtal tr�der i kraft. De beh�-
riga myndigheterna skall �verl�gga
med varandra f�r att avg�ra om
dessa best�mmelser skall till�mpas
efter denna period.

3. Utan hinder av �vriga best�m-

melser i detta avtal skall, med
undantag av fall d� till�mpning
sker av den metod f�r att undvika
dubbelbeskattning som normalt
till�mpas av hemviststaten, punkt 2
d i denna artikel och �vriga be-
st�mmelser i detta avtal som med-
ger undantag fr�n eller neds�ttning
av skatt inte till�mpas p� inkomst
som bolag med hemvist i en av-
talsslutande stat f�rv�rvar och inte

heller p� utdelning som betalas av
s�dant bolag n�r

a) bolaget f�rv�rvar sina inkoms-

ter huvudsakligen fr�n andra stater

1) fr�n aktiviteter s�dana som

bank-, sj�farts-, finans- eller

f�rs�kringsverksamhet eller

2) genom att vara huvudkontor,

coordination centre eller en
liknande enhet som tillhandah�l-

ler administrativa eller andra
tj�nster till en grupp av bolag
som bedriver r�relse huvudsakli-
gen i andra stater, och
b) s�dan inkomst beskattas p�-

tagligt l�gre enligt den statens

directly by the company which is
a resident of Sweden.
(d) For the purposes of para-

graphs (2) (a) and (c) of this Ar-
ticle the terms "the Ukrainian tax
paid" and "the normal corporate
tax in Ukraine or an income tax

comparable thereto" shall be deem-
ed to include Ukrainian income tax
which would have been paid but

for the exemption or reduction of

tax granted under time-limited
incentive provisions contained in
Ukrainian laws designed to pro-
mote economic development.

(e) The provisions of paragraph

(2) (d) shall apply for a period of
five years from the date of the

entry into force of this Convention.
The competent authorities shall
consult each other in order to
determine whether the provisions
of these paragraphs shall be appli-
cable after that period.

(3) Notwithstanding any other

provision of this Convention,
where

(a) a company that is a resident

of a Contracting State derives its
income primarily from other States

(i) from activities such as bank-

ing, shipping, financing or in-
surance or

(ii) from being the headquar-

ters, co-ordination centre or
similar entity providing admini-
strative services or other support
to a group of companies which
carry on business primarily in
other States; and
(b) except for the application of

the method of elimination of

2533

background image

SFS 1995:1339

lagstiftning �n inkomst av liknande
verksamhet som bedrivs inom
denna stat eller inkomst fr�n verk-
samhet som huvudkontor, coordi-

nation centre eller en liknande
enhet som tillhandah�ller admini-

strativa eller andra tj�nster till en
grupp av bolag som bedriver r�rel-
se i denna stat.

Artikel 23

F�rbud mot diskriminering

1. Medborgare i en avtalsslutan-

de stat skall inte i den andra av-
talsslutande staten bli f�rem�l for
beskattning eller d�rmed samman-
h�ngande krav som �r av annat
slag eller mer tyngande �n den
beskattning och d�rmed samman-
h�ngande krav som medborgare i
denna andra stat under samma
f�rh�llanden �r eller kan bli under-
kastad. Utan hinder av best�mmel-
serna i artikel 1 till�mpas denna
best�mmelse �ven p� person som
inte har hemvist i en avtalsslutande
stat eller i b�da avtalsslutande
staterna.

2. Statsl�s person med hemvist i

en avtalsslutande stat skall inte i
n�gondera avtalsslutande staten bli

f�rem�l f�r beskattning eller d�r-
med sammanh�ngande krav Som �r
av annat slag eller mer tyngande �n

den beskattning och d�rmed sam-
manh�ngande krav som medborga-
re i staten i fr�ga under samma

f�rh�llanden �r eller kan bli under-

kastad.

3. Beskattningen av fast driftstal -

2534

double taxation normally applied
by that State, such income would
bear a significantly lower tax under
the laws of that State than income
from similar activities carried out
within that State or from being the
headquarters, co-ordination centre
or similar entity providing admini-
strative services or other support to
a group of companies which carry
on business in that State, as the
case may be, sub-paragraph (2) (d)
of this Article and any other pro-

visions of this Convention con-

ferring an exemption or a reduction

of tax shall not apply to the income
of such company and to the divi-
dends paid by such company.

Article 23

Non-discrimination

(1) Citizens of a Contracting

State shall not be subjected in the
other Contracting State to any
taxation or any requirement con-

nected therewith, which is other or
more burdensome than the taxation
and connected requirements to
which citizens of that other State in
the same circumstances are or may
be subjected. This provision shall,
notwithstanding the provisions of
Article 1, also apply to persons
who are not residents of one or
both of the Contracting States.

(2) Stateless persons who are

residents of a Contracting State
shall not be subjected in either
Contracting State to any taxation or
any requirement connected there-
with, which is other or more bur-
densome than the taxation and
connected requirements to which
citizens of the State concerned in
the same circumstances are or may
be subjected.

(3) The taxation on a permanent

background image

SFS 1995:1339

le, som f�retag i en avtalsslutande
stat har i den andra avtalsslutande
staten, skall i denna andra stat inte
vara mindre f�rdelaktig �n beskatt-

ningen av f�retag i denna andra

stat, som bedriver verksamhet av
samma slag.

4. Utom i de fall d� best�mmel-

serna i artikel 9 punkt 1, artikel 11
punkt 8 eller artikel 12 punkt 6
till�mpas, �r r�nta, royalty och

annan betalning fr

�n f�retag i en

avtalsslutande stat till person med
hemvist i den andra avtalsslutande
staten avdragsgilla vid best�mman-
det av den beskattningsbara in-
komsten f�r s�dant f�retag p�
samma villkor som betalning till
person med hemvist i den f�rst-
n�mnda staten. P� samma s�tt �r
skuld som f�retag i en avtalsslutan-
de stat har till person med hemvist
i den andra avtalsslutande staten
avdragsgill vid best�mmandet av
s�dant f�retags beskattningsbara
f�rm�genhet p� samma villkor som
skuld till person med hemvist i den
f�rstn�mnda staten.

5. F�retag i en avtalsslutande

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

6. Best�mmelserna i denna arti-

kel skall till�mpas p� de skatter
som omfattas av detta avtal.

7. Best�mmelserna i detta avtal

skall inte tolkas s� att det f�re-
ligger skyldighet f�r en avtalsslu-
tande stat att medge person med

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

(4) Except where the provisions

of paragraph (1) of Article 9,
paragraph (8) of Article 11, or
paragraph (6) of Article 12, apply,
interest, royalties and other dis-
bursements paid by an enterprise
of a Contracting State to a resident
of the other Contracting State
shall, for the purpose of determi-
ning the taxable profits of such
enterprise, be deductible under the
same conditions as if they had been
paid to a resident of the first-men-
tioned State. Similarly, any debts
of an enterprise of a Contracting
State to a resident of the otter
Contracting State shall, for the

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

(5) Enterprises of a Contracting

State, the capital of which is whol-
ly or partly owned or controlled,
directly or indirectly, by one or
more residents of the other Con-
tracting State, shall not be subjec-
ted in the first-mentioned State to
any taxation or any requirement
connected therewith which is other
or more burdensome than the
taxation and connected require-
ments to which other similar enter-
prises of the first-mentioned State
are or may be subjected.

(6) The provisions of this Article

shall apply to the taxes which are
the subject of this Convention.

(7) Nothing in this Convention

shall be construed as obliging a
Contracting State to grant to resi-
dents of the other Contracting State

2535

background image

SFS 1995:1339

hemvist i den andni avtalsslutande
staten s�dant personligt avdrag vid
beskattningen, s�dan skattebefrielse
eller skatteneds�ttning som medges
person med hemvist i den egna
staten enligt best�mmelser andra �n
best�mmelserna i allm�n skattelag-

stiftning eller p� grund av civil-
st�nd eller familjeforpliktelser.

Artikel 24

F�rfarandet vid �msesidig

�verenskommelse

1. Om en person anser att en

avtalsslutande stat eller b�da av-
talsslutande staterna vidtagit �t-
g�rder som f�r honom medf�r eller
kommer att medf�ra beskattning
som strider mot best�mmelserna i
detta avtal kan han, utan att detta
p�verkar hans r�tt att anv�nda sig
av de r�ttsmedel som finns i dessa
staters interna r�ttsordning, fram-
l�gga saken f�r den beh�riga myn-
digheten i den avtalsslutande stat
d�r han har hemvist eller, om fr�ga
�r om till�mpning av artikel 23
punkt 1, i den avtalsslutande stat
d�r han �r medborgare. Saken skall
framl�ggas inom tre �r fr�n den
tidpunkt d� personen i fr�ga fick
vetskap om den �tg�rd som givit
upphov till beskattning som strider
mot best�mmelserna i avtalet.

2. Om den beh�riga myndigheten

finner inv�ndningen grundad men
inte sj�lv kan f till st�nd en till-
fredsst�llande l�sning, skall myn-

digheten s�ka l�sa fr�gan genom
�msesidig �verenskommelse med
den beh�riga myndigheten i den
andra avtalsslutande staten i syfte
att undvika beskattning som strider
mot avtalet. �verenskommelse som
tr�ffats skall genomforas utan
hinder av tidsgr�nser i de avtalsslu-
tande staternas interna lagstiftning.

3. De beh�riga myndigheterna i

2536

any personal allowances, reliefs
and reductions for taxation purpo-
ses which are given to a person
who is a resident, according to
criterias other than the criterias of
the general tax legislation or on
account of civil status or family
responsibilities which it grants to
its own residents.

Article 24

Mutual agreement procedure

(1) Where a person considers

that the actions of one or both of
the Contracting States result or will
result for him in taxation not in
accordance with the provisions of
this Convention, he may, irrespec-
tive of the remedies provided by
the domestic law of those States,

present his case to the competent
authority of the Contracting State
of which he is a resident or, if his
case comes under paragraph (1) of
Article 23, to that of the Contract-
ing State of which he is a citizen.
The case must be presented within
three years from the first notifica-
tion of the action resulting in taxa-

tion not in accordance with the

provisions of the Convention.

(2) The competent authority shall

endeavour, if the objection appears
to it to be justified and if it is not
itself able to arrive at a satisfactory
solution, to resolve the case by
mutual agreement with the compe-
tent authority of the other Con-
tracting State, with a view to the
avoidance of taxation which is not
in accordance with the Convention.
Any agreement reached shall be
implemented notwithstanding any
time limits in the domestic law of
the Contracting States.

(3) The competent authorities of

background image

SFS 1995:1339

de avtalsslutande staterna skall
genom �msesidig �verenskommelse
s�ka avg�ra sv�righeter eller tvi-

velsm�l som uppkommer i fr�ga
om tolkningen eller till�mpningen
av avtalet. De kan �ven �verl�gga
i syfte att undanr�ja dubbelbeskatt-
ning i fall som inte omfattas av
avtalet.

4. De beh�riga myndigheterna i

de avtalsslutande staterna kan tr�da
i direkt f�rbindelse med varandra i
syfte att tr�ffe �verenskommelse i
de fall som angivits i f�reg�ende

punkter.

Artikel 25

Utbyte av upplysningar

1. De beh�riga myndigheterna i

de avtalsslutande staterna skall
utbyta s�dana upplysningar som �r
n�dv�ndiga f�r att till�mpa best�m-
melserna i detta avtal eller i de
avtalsslutande staternas interna
lagstiftning, s�rskilt f�r att f�re-
bygga skattebrott och f�r att under-
l�tta till�mpandet av lagregler till
f�rebyggande av skatteflykt, be-
tr�ffande skatter som omfattas av
avtalet, i den m�n beskattningen
enligt denna lagstiftning inte strider
mot detta avtal. Upplysningar som
en avtalsslutande stat mottagit skall

behandlas s�som hemliga och f�r
yppas endast f�r personer eller
myndigheter (d�ri inbegripet dom-
stolar och administrativa myndig-
heter) som fastst�ller, uppb�r eller
indriver eller handl�gger �tal eller
besv�r i fr�ga om de skatter som
omfattas av avtalet. Dessa personer
eller myndigheter skall anv�nda
upplysningarna endast f�r s�dana
�ndam�l. De far yppa upplysning-
arna vid offentliga r�tteg�ngar eller
i domstolsavg�randen.

2. Best�mmelserna i punkt 1

anses inte medf�ra skyldighet f�r

the Contracting States shall endea-

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

(4) The competent authorities of

the Contracting States may commu-
nicate with each other directly for
the purpose of reaching an agree-
ment in the sense of the preceding

paragraphs.

Article 25

Exchange of information

(1) The competent authorities of

the Contracting States shall ex-
change such information as is

necessary for carrying out the
provisions of this Convention or of
the domestic laws of the Contract-
ing States concerning taxes covered
by this Convention, insofar as the
taxation thereunder is not contrary
to this Convention, in particular, to
prevent fraud and to facilitate the
administration of statutory pro-
visions against legal avoidance.
Any information received by a

Contracting State shall be treated
as secret and shall be disclosed
only to persons or authorities (in-
cluding courts and administrative
bodies) involved in the assessment
or collection of, the enforcement
or prosecution in respect of, or the
determination of appeals in relation
to, the taxes covered by this Con-
vention. Such persons or authoriti-
es shall use the information only
for such purposes. They may dis-
close the information in public
court proceedings or in judicial

decisions.

(2) In no case shall the provi-

sions of paragraph (1) be construed

2537

background image

SFS 1995:1339

en avtalsslutande stat att

a) vidta forvaltnings�tg�rder som

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

b) l�mna upplysningar som inte

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

c) l�mna upplysningar som skulle

r�ja aff�rshemlighet, industri-,
handels- eller yrkeshemlighet eller
i n�ringsverksamhet nyttjat f�r-

faringss�tt eller upplysningar,

vilkas �verl�mnande skulle strida
mot normal praxis.

Artikel 26

Diplomatiska f�retr�dare och

konsul�ra tj�nstem�n

Best�mmelserna i detta avtal

ber�r inte de privilegier vid be-
skattningen som enligt folkr�ttens
allm�nna regler eller best�mmelser
i s�rskilda �verenskommelser
tillkommer diplomatiska f�retr�da-
re eller konsul�ra tj�nstem�n.

Artikel 27

Ikrafttr�dande

De avtalsslutande staterna skall

p� diplomatisk v�g underr�tta
varandra n�r de konstitutionella
�tg�rder som enligt respektive stats
lagstiftning kr�vs f�r att detta avtal

skall tr�da i kraft har vidtagits.
Detta avtal skall tr�da i kraft den
dag d� den sista av dessa under-
r�ttelser tas emot och skall d�rvid
till�mpas

a) i Sverige:
betr�ffande inkomst, som f�rv�r-

vats den 1 januari �ret n�rmast
efter det �r d� avtalet tr�der i kraft
eller senare;

2538

so as to impose on a Contracting
State the obligation:

(a) to carry out administrative

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

(b) to supply information which

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

(c) to supply information which

would disclose any trade, business,
industrial, commercial or profes-

sional secret or trade process, or
information, the disclosure of
which would be contrary to normal
practice.

Article 26

Diplomatic agents and consular

officers

Nothing in this Convention shall

affect the fiscal privileges of diplo-
matic agents or consular officers
under the general rules of interna-
tional law or under the provisions
of special agreements.

Article 27

Entry into force

Each of the Contracting States

shall notify to the other, through
the diplomatic channel the comple-
tion of the procedures required by
its domestic law for the bringing
into force of this Convention. This
Convention shall enter into force
on the date of the later of these

notifications and shall thereupon
have effect:

(a) in Sweden:
in respect of income derived on

or after the first day of January of
the year next following that of the
entry into force of the Convention;

background image

SFS 1995:1339

b) i Ukraina:

1) betr�ffande skatt p� utdel-

ningar, r�nta eller royalty for
betalningar den sextionde dagen
n�rmast efter den dag d� avtalet
tr�der i kraft eller senare;

2) betr�ffande skatt p� vinster

(inkomst) fr�n foretag avseende
beskattnings�r som b�rjar den 1

januari det kalender�r som f�ljer

n�rmast efter det d� avtalet tr�-
der i kraft eller senare;

3) betr�ffande inkomstskatt for

medborgare i Ukraina, utl�ndska
medborgare och statsl�sa perso-
ner for betalningar den sextionde
dagen n�rmast efter den dag d�
avtalet tr�der i kraft eller senare.

Artikel 28

Upph�rande

Detta avtal f�rblir i kraft till dess

att det s�gs upp av en avtalsslutan-
de stat. Vardera avtalsslutande
staten kan p� diplomatisk v�g,
upps�ga avtalet genom underr�ttel-
se h�rom minst sex m�nader f�re
utg�ngen av varje kalender�r med
b�rjan efter utg�ngen av fem �r
fr�n det datum d� avtalet tr�der i
kraft. I h�ndelse av s�dan upp-
s�gning upph�r avtalet att g�lla

a) i Sverige:
betr�ffande inkomst som f�r-

v�rvas den 1 januari det kalender�r

som f�ljer n�rmast efter det �r
under vilket underr�ttelsen om
upph�rande l�mnas eller senare;

b) i Ukraina:

1) betr�ffande skatt p� utdel-

ningar, r�nta eller royalty f�r
betalningar den sextionde dagen
n�rmast efter den dag d� under-
r�ttelsen l�mnas eller senare;

2) betr�ffande skatt p� vinster

(inkomst) fr�n foretag avseende

beskattnings�r som b�rjar den 1

(b) in Ukraine:

(i) in respect of taxes on divi-

dends, interest or royalties for
any payments made on or after
the sixtieth day following that
day on which the Convention
enters into force;

(ii) in respect of tax on profits

(income) of enterprises for any
taxation period beginning on or
after 1 January in the calendar
year next following that in which
the Convention enters into force;

(iii) in respect of income tax on

citizens of Ukraine, foreign
citizens and stateless persons for
any payments made on or after
the sixtieth day following that
day on which the Convention
enters into force.

Article 28

Termination

This Convention shall remain in

force until terminated by one of the
Contracting States. Either Con-
tracting State may terminate the
Convention, through the diplomatic

channel, by giving notice of termi-
nation at least six months before
the end of any calendar year be-
ginning after the expiry of five
years from the date of entry into

force of the Convention. In such
event, the Convention shall cease
to have effect:

(a) in Sweden:
in respect of income derived on

or after the first day of January of
the year next following that in
which the notice of termination is
given;

(b) in Ukraine:

(i) in respect of taxes on divi-

dends, interest or royalties for
any payments made on or after
the sixtieth day following that
day on which the notice is given;

(ii) in respect of tax on profits

(income) of enterprises for any
taxation period beginning on or

2539

background image

SFS 1995:1339

januari det kalender�r som f�ljer

n�rmast efter det d� underr�ttel-

sen l�mnas eller senare;

3) betr�ffande inkomstskatt f�r

medborgare i Ukraina, utl�ndska
medborgare och statsl�sa perso-
ner f�r betalningar den sextionde
dagen n�rmast efter den dag d�
underr�ttelsen l�mnas eller sena-
re.

Till bekr�ftelse h�rav har under-

tecknade, d�rtill vederb�rligen
bemyndigade, undertecknat detta
avtal.

Som skedde i Kiev den 14 au-

gusti 1995, i tre exemplar p� eng-
elska, ukrainska och svenska spr�-
ken. I h�ndelse av skiljaktigheter
skall den engelska texten �ga vits-
ord.

F�r Sverige

Pierre Schori

F�r Ukraina

M.I. Syvulskij

after 1 January in the calendar

year next following, that in which,

the notice is given;

(iii) in respect of income tax on

citizens of Ukraine, foreign
citizens and stateless persons for
any payments made on or after
the sixtieth day following that
day on which the notice is given.

In witness whereof the under-

signed being duly authorized there-
to have signed the present Con-

vention.

Done at Kiev, this fourteenth day

of August, 1995, in the English,
Ukrainian and Swedish languages.
In case of divergency the English
text shall prevail.

For Sweden

Pierre Schori

For Ukraine

M.I. Syvulskij

2540

background image

SFS 1995:1339

PROTOKOLL

Vid undertecknandet av avtalet

mellan Sverige och Ukraina f�r att
undvika dubbelbeskattning och
f�rhindra skatteflykt betr�ffande
skatter p� inkomst, har underteck-

nade kommit �verens om att f�ljan-
de best�mmelser skall utg�ra en

integrerande del av avtalet.

I. Till artikel 2

Sociala avgifter omfattas inte av

detta avtal �ven om de ing�r i

f�retagens totala ber�kning av
l�ner och ers�ttningar.

II. Till artikel 11

R�nta erh�llen fr�n eller p� l�n

garanterade av den svenska statliga
myndigheten "SwedeCorp" skall
vara skattebefriad i Ukraina.

III. Till artikel 13

Andra meningen i punkt 3 i

artikel 13 behandlar realisations-
vinster fr�n �verl�telse av egendom
tillh�rigt ett konsortium. Om en
del�gare i ett konsortium erh�ller
en realisationsvinst p� grund av
�verl�telse av egendom som tillh�r
denne del�gare, skall de andra
best�mmelserna i artikel 13 (inklu-
sive den f�rsta meningen i punkt 3)
till�mpas.

Till bekr�ftelse h�rav har under-

tecknade, d�rtill vederb�rligen
bemyndigade, undertecknat detta
protokoll.

PROTOCOL

At the moment of signing the

Convention between Sweden and
Ukraine for the avoidance of

double taxation and the prevention
of fiscal evasion with respect to
taxes on income, the undersigned
have agreed that the following
provisions shall form an integral
part of the Convention.

I. Ad Article 2

It is agreed that social security

fees are not covered by this Con-

vention even though they may be
calculated on the total amounts of
wages or salaries paid by enterpri-
ses.

II. Ad Article 11

It is further agreed that interest

received by or on loans guaranteed
by the Swedish Government autho-
rity "SwedeCorp" shall be exempt
from tax in Ukraine.

III. Ad Article 13

It is understood that the second

sentence of paragraph (3) of Ar-
ticle 13 deals with capital gains
from the alienation of property
belonging to a consortium. If a

partner of a consortium realises a
capital gain from the alienation of
property that belongs to that part-
ner, the other provisions of Article

13 (including the first sentence of

paragraph 3) will apply.

In witness whereof the under-

signed being fully authorized there-
to have signed the present Pro-
tocol.

2541

background image

SFS 1995:1339

Som skedde i Kiev den 14 au-

gusti 1995, i tre exemplar p� eng-
elska, ukrainska och svenska spr�-
ken. I h�ndelse av skiljaktigheter
skall den engelska texten �ga f�re-
trade.

F�r Sverige

Pierre Schori

F�r Ukraina

M.L Syvulskij

Done at Kiev, this fourteenth day

of August, 1995, in the English,
Ukrainian and Swedish languages.
In case of divergency the English
text shall prevail.

For Sweden

Pierre Schori

For Ukraine

M.I. Syvulskij

2542

;
JP Infonets skatterättsliga tjänster

JP Infonets skatterättsliga tjänster

Arbetar du med skatterätt? JP Infonets tjänster ger dig ett utmärkt stöd i ditt arbete. Vi ger dig ständigt tillgång till alla nya avgöranden, lagändringar och ställningstaganden. Du kan också ta del av referat och expertanalyser, som kan hjälpa dig i ditt dagliga arbete. Se allt inom skatterätt.