SFS 1995:1468 Förordning om ändring i utsökningsförordningen (1981:981)

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SFS 1995_1468 Förordning om ändring i utsökningsförordningen (1981_981)

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                </style> <div id="page1-div" style="position:relative;width:653px;height:910px;"> <img width="653" height="910" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 Utkom fr�n trycket den 27 december 1995 Lag om dubbelbeskattningsavtal mellan Sverige och Sydafrika; utf�rdad den 7 december 1995. Enligt riksdagens beslut1 f�reskrivs f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst som Sverige och Sydafrika undertecknade den 24 maj 1995, skall g�lla som lag h�r i landet. Avtalets inneh�ll framg�r av bilaga till denna lag. 2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dessa medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�religga. 3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt best�mmelserna i avtalet beskattas endast i Sydafrika, skall s�dan inkomst inte tas med vid taxeringen i Sverige. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag skall till�mpas a) betr�ffande k�llskatter, p� inkomst som f�rv�rvas den 1 januari �ret efter det d� lagen tr�dde i kraft eller senare, och b) betr�ffande andra skatter p� inkomst, p� skatter som p�f�rs f�r be- skattnings�r som b�rjar den 1 januari �ret efter det d� lagen tr�dde i kraft eller senare. 3. Genom lagen upph�vs kung�relsen (1956:51) om till�mpning av ett mellan Sverige och Sydafrikanska unionen den 28 juli 1955 ing�nget avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt be- tr�ffande inkomstskatter. Den upph�vda kung�relsen skall dock fortfarande till�mpas a) betr�ffande k�llskatter, p� inkomst som f�rv�rvas f�re den 1 januari �ret efter det d� lagen tr�dde i kraft, och b) betr�ffande andra skatter p� inkomst, p� skatter som p�f�rs f�r be- skattnings�r som b�rjar f�re den 1 januari �ret efter det d� lagen tr�dde i kraft. P� regeringens v�gnar INGVAR CARLSSON G�RAN PERSSON (Finansdepartementet) 1 Prop. 1995/96:54, bet. 1995/96:SkU8, rskr. 1995/96:69. 2742 </div> <div id="page2-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 Bilaga (�vers�ttning) AVTAL MELLAN KONUNGARIKET SVERIGE OCH REPUBLIKEN SYDAFRIKA F�R UNDVIKANDE AV DUBBELBESKATTNING OCH F�RHINDRANDE AV SKATTEFLYKT BETR�FFANDE SKATTER P� INKOMST Inledning Konungariket Sveriges regering och Re- publiken Sydafrikas regering har, i syfte att fr�mja och st�rka de ekonomiska relationerna mellan de b�da l�nderna, kommit �verens om f�ljande: Artikel 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. Artikel 2 Skatter som omfattas av avtalet 1. De f�r n�rvarande utg�ende skatter p� vilka detta avtal till�mpas �r a) i Sydafrika: 1) den normala skatten, 2) aktie�garskatten f�r utomlands bosatta, och 3) sekund�rskatten f�r bolag; (i det f�ljande ben�mnda "sydafrikansk skatt"); och b) i Sverige: 2743 CONVENTION BETWEEN THE KINGDOM OF SWEDEN AND THE REPUBLIC OF SOUTH AFRICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Preamble The Government of the Kingdom of Sweden and the Government of the Republic of South Africa desiring to promote and strengthen the economic relations between the two countries, Have agreed as follows: Article 1 Personal Scope This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. The existing taxes to which the Con- vention shall apply are: (a) in South Africa: (i) the normal tax; (ii) the non-resident shareholders' tax; and (iii) the secondary tax on companies; (hereinafter referred to as "South African tax"); and (b) in Sweden: </div> <div id="page3-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 (i) the national income tax (den statliga inkomstskatten), including the tax for em- ployees at sea (sjomansskatten) and the withholding tax on dividends (kupongskat- ten); (ii) the income tax for non-residents (den sarskilda inkomstskatten f�r utomlands bosatta); (iii) the income tax for non-resident artistes and athletes (den sarskilda inkomst- skatten f�r utomlands bosatta artister m.fl.); and (iv) the municipal income tax (den kom- munala inkomstskatten); (hereinafter referred to as "Swedish tax"). 2. This Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. 3. The competent authorities of the Con- tracting States shall notify each other of any significant changes which have been made in their respective taxation laws. Article 3 General Definitions 1. In this Convention, unless the context otherwise requires: (a) the term "South Africa" means the Republic of South Africa and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea, including the continental shelf, which has been or may hereafter be designa- ted, under the laws of South Africa and in accordance with international law, as an area within which South Africa may exercise sovereign rights or jurisdiction; 2744 1) den statliga inkomstskatten, sj�mans- skatten och kupongskatten d�ri inbegripna, 2) den s�rskilda inkomstskatten f�r utom- lands bosatta, 3) den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., och 4) den kommunala inkomstskatten; (i det f�ljande ben�mnda "svensk skatt"). 2. Detta avtal till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter undertecknandet av detta avtal p�f�rs vid sidan av eller i st�llet f�r de f�r n�rva- rande utg�ende skatterna. 3. De beh�riga myndigheterna i de av- talsslutande staterna skall meddela varandra de v�sentliga �ndringar som vidtagits i re- spektive skattelagstiftning. Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ranleder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) "Sydafrika" �syftar Republiken Sydafri- ka och innefattar, nar uttrycket anv�nds i geografisk betydelse, dess territorialvatten och varje omr�de utanf�r territorialvattnet, inklusive kontinentalsockeln, som betecknas eller efter denna tidpunkt kan komma att betecknas, enligt sydafrikansk lag och i �verensst�mmelse med folkr�ttens regler, som ett omr�de inom vilket Sydafrika kan ut�va suver�na r�ttigheter eller jurisdiktion; </div> <div id="page4-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 b) "Sverige" �syftar Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geo- grafisk betydelse, Sveriges territorium, Sveriges territorialvatten och andra havsom- r�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 Sydafrika eller Sverige, beroende p� sammanhanget; d) "bolag" �syftar juridisk person eller annan som vid beskattningen behandlas s�som bolag eller juridisk person; e) "beh�rig myndighet" �syftar: 1) i Sydafrika, "the Commissioner for Inland Revenue" eller hans befullm�ktigade ombud; och 2) i Sverige, finansministern, hans be- fullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndig- het vid till�mpningen av detta avtal; f) "f�retag i en avtalsslutande stat" och "f�retag i den andra avtalsslutande staten" �syftar f�retag som bedrivs av person med hemvist i en avtalsslutande stat respektive f�retag som bedrivs av person med hemvist i den andra avtalsslutande staten; g) "internationell trafik" �syftar transport med skepp eller luftfartyg som anv�nds av f�retag i en avtalsslutande stat, utom d� skeppet eller luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande staten; h) "medborgare" �syftar fysisk person som �r medborgare i en avtalsslutande stat, juri- disk person, handelsbolag och annan sam- manslutning eller enhet som bildats enligt lagstiftningen i en avtalsslutande stat; och i) "person" inbegriper fysisk person, bolag och annan sammanslutning. 2745 (b) the term "Sweden" means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in ac- cordance with international law exercises sovereign rights or jurisdiction; (c) the terms "a Contracting State" and "the other Contracting State" mean South Africa or Sweden as the context requires; (d) the term "company" means any body corporate or any entity which is treated as a company or body corporate for tax purposes; (e) the term "competent authority" means: (i) in South Africa, the Commissioner for Inland Revenue or his authorised repre- sentative; and (ii) in Sweden, the Minister of Finance, his authorised representative or the authori- ty which is designated as a competent authority for the purposes of this Conven- tion; (f) the terms "enterprise of a Contracting State" and "enterprise of the other Contract- ing State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resi- dent of the other Contracting State; (g) the term "international traffic" means any transport by ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (h) the term "nationals" means all individu- als possessing the nationality of a Contract- ing State and all legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in a Contracting State; and (i) the term "person" includes an individu- al, a company and any other body of per- sons. </div> <div id="page5-div" style="position:relative;width:647px;height:905px;"> <img width="647" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 2. In the application of the provisions of this Convention by a Contracting State, any term not otherwise defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State concerning the taxes which are the subject of this Convention. Article 4 Resident 1. For the purposes of this Convention the term "resident of a Contracting State" means: (a) In the case of South Africa, any in- dividual who is ordinarily resident in South Africa and any other person which has its place of effective management in South Africa. (b) In the case of Sweden, any person who, under the laws of Sweden, is liable to tax therein by reason of his domicile, resi- dence, place of management or any other criterion of a similar nature. However, in the case of a partnership or estate the term applies only to the extent that the income derived by such partnership or estate is subject to tax in Sweden as the income of a resident, either in its hands or in the hands of its partners. The term does not include any person who is liable to tax in Sweden in respect only of income from sources in Sweden. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with 2746 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 uttrycket har enligt den statens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till�mpas. Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal �syftar uttrycket "person med hemvist i en avtalsslu- tande stat" f�ljande: a) I Sydafrika, en fysisk person som har sin ordinarie bos�ttning (ordinarily resident) i Sydafrika och annan person som har sin verkliga ledning i Sydafrika. b) I Sverige, en person som, enligt svensk lagstiftning, �r skattskyldig i Sverige p� grund av domicil, bos�ttning, plats f�r f�re- tagsledning eller annan liknande omst�ndig- het. Betr�ffande handelsbolag och d�dsbon, inbegriper emellertid det angivna uttrycket s�dan person endast i den m�n dess inkomst �r skattepliktig i Sverige p� samma s�tt som inkomst som f�rv�rvas av person med hem- vist d�r, antingen hos handelsbolaget eller d�dsboet eller hos dess del�gare. Uttrycket inbegriper inte person som �r skattskyldig i Sverige endast f�r inkomst fr�n k�lla i Sveri- ge. 2. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da avtalsslu- tande staterna, best�ms hans hemvist p� f�ljande s�tt: a) han anses ha hemvist i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist i den stat med vilken hans personliga och ekonomiska </div> <div id="page6-div" style="position:relative;width:641px;height:902px;"> <img width="641" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 f�rbindelser �r starkast (centrum f�r levnads- intressena); 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�r- fogande, anses han ha hemvist i den stat dar han stadigvarande vistas; c) om han stadigvarande vistas i b�da staterna eller om han inte vistas stadigvaran- de i n�gon av dem, anses han ha hemvist i den stat d�r han �r medborgare; d) om han �r medborgare i b�da staterna eller om han inte �r medborgare i n�gon av dem, avg�r de beh�riga myndigheterna i de avtalsslutande staterna fr�gan genom �msesi- dig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, anses personen i fr�ga ha hemvist i den stat d�r den har sin verkliga ledning. Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal �syftar uttrycket "fast driftst�lle'' en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�retags verksamhet helt eller delvis bedrivs. 2. Uttrycket "fast driftst�lle" innefattar s�rskilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, och f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. 2747 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 does not have a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; (d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective manage- ment is situated. Article 5 Permanent Establishment 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. </div> <div id="page7-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 3. A building site or a construction, in- stallation or assembly project or supervisory activities in connection therewith constitutes a permanent establishment only if such site, project or activities continue for a period of more than twelve months. 4. Notwithstanding the preceding provi- sions of this Article, the term "permanent establishment" shall be deemed not to in- clude: (a) the use of facilities solely for the pur- pose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting 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; and (f) the maintenance of a fixed place of business solely for any combination of ac- tivities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of para- graphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting in a Con- tracting State on behalf of an enterprise of the other Contracting State, that enterprise 2748 3. Byggnads-, anl�ggnings-, installations- och monteringsverksamhet eller d�rmed sammanh�ngande �vervakande verksamhet 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�l- le" inte innefatta: a) anv�ndningen av anordningar uteslutan- de f�r lagring, utst�llning eller leverans av f�retaget tillh�riga varor, b) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r lagring, utst�llning eller leverans, c) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r bearbetning eller f�r�dling genom annat f�retags f�rsorg, d) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslutande f�r ink�p av varor eller inh�mtande av upplysningar f�r f�retaget, e) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att f�r f�retaget bedriva annan verksamhet av f�rbe- redande eller bitr�dande art, och f) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att kom- binera verksamheter som anges i punkterna a)-e), under f�ruts�ttning att hela den verk- samhet som bedrivs fr�n den stadigvarande platsen f�r aff�rsverksamhet p� grund av denna kombination �r av f�rberedande eller bitr�dande art. 5. Om en person (som inte �r s�dan obe- roende representant p� vilken punkt 6 till- l�mpas) �r verksam i en avtalsslutande stat f�r ett f�retag i den andra avtalsslutande staten, anses detta f�retag - utan hinder av best�mmelserna i punkterna 1 och 2 - ha </div> <div id="page8-div" style="position:relative;width:647px;height:905px;"> <img width="647" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 fest driftst�lle i den f�rstn�mnda avtalsslutan- de staten betr�ffande varje verksamhet som denna person bedriver f�r f�retaget om han har och i denna stat regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn s�vida inte verksamheten �r 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 aff�rsverksamhet till fest driftst�lle enligt best�mmelserna i n�mn- da punkt. 6. F�retag i en avtalsslutande stat anses inte ha fest driftst�lle i den andra avtalsslu- tande staten endast p� den grund att f�retaget bedriver aff�rsverksamhet i denna stat genom f�rmedling av m�klare, kornmission�r eller annan oberoende representant, under f�rut- s�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar eller kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat (antingen fr�n fest driftst�lle eller p� annat s�tt), medf�r inte i och f�r sig att n�gotdera bolaget utg�r fest driftst�lle f�r det andra. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fest egendom (inbegripet inkomst av lantbruk eller skogs- bruk) bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2749 shall be deemed to have a permanent estab- lishment in the first-mentioned State in re- spect of any activities which that person undertakes for the enterprise, if such a per- son has, and habitually exercises, in that State an authority to conclude contracts in the name of the enterprise, unless the ac- tivities 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 perma- nent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Con- tracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whe- ther through a permanent establishment or otherwise), shall not of itself constitute either company as a permanent establishment of the other. Article 6 Income from Immovable Property 1. Income derived by a resident of a Con- tracting State from immovable property, including income from agriculture or fore- stry, situated in the other Contracting State may be taxed in that other State. </div> <div id="page9-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the pro- perty in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respect- ing landed property apply, buildings, usu- fruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting or use in any other form of immov- able property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immov- able property of an enterprise and to income from immovable property used for the per- formance of independent personal services. Article 7 Business Profits 1. The profits of an enterprise of a Con- tracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as afore- said, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2750 2. Uttrycket "fest egendom" har den be- tydelse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r bel�gen. Uttrycket inbegriper dock alltid tillbeh�r till fast egendom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttig- heter p� vilka best�mmelserna i privatr�tten om fest egendom till�mpas, byggnader, nyttjander�tt till fest egendom samt r�tt till f�r�nderliga eller festa ers�ttningar for nytt- jandet av eller r�tten att nyttja mineral f�re- komst, k�lla eller annan naturtillg�ng. Skepp, b�tar och luftfartyg anses inte vara fest egendom. 3. Best�mmelserna i punkt 1 till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, genom uthyrning eller annan anv�ndning av fest egendom. 4. Best�mmelserna i punkterna 1 och 3 till�mpas �ven p� inkomst av fest egendom som tillh�r f�retag och p� inkomst av fest egendom som anv�nds vid sj�lvst�ndig yrkes- ut�vning. Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en avtalsslutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fest driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets inkomst beskattas i den andra staten, men endast s� stor del d�rav som �r h�n f�rlig till det festa driftst�llet. </div> <div id="page10-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 2. Om foretag i en avtalsslutande stat bedriver r�relse i den andra avtalsslutande staten fr�n dar bel�get fest driftst�lle, h�n- f�rs, om inte best�mmelserna i punkt 3 f�ranleder annat, i vardera avtalsslutande staten till det festa driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat, om det varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat aff�rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fest driftst�lles inkomst medges avdrag f�r utgifter som uppkommit f�r det festa driftst�llet, h�runder inbegripna utgifter f�r f�retagets ledning och allm�nna f�rvaltning, oavsett om utgifterna uppkommit i den stat d�r det festa driftst�llet �r bel�get eller annorst�des. 4. I den m�n inkomst h�nforlig till fest driftst�lle brukat i en avtalsslutande stat best�mmas p� grundval av en f�rdelning av f�retagets hela inkomst p� de olika delarna av f�retaget, hindrar best�mmelserna i punkt 2 inte att i denna avtalsslutande stat den skattepliktiga inkomsten best�ms genom ett s�dant f�rfarande. Den f�rdelningsmetod som anv�nds skall dock vara s�dan att resultatet �verensst�mmer med principerna i denna artikel. 5. Inkomst h�nf�rs inte till fest driftst�lle endast av den anledningen att varor ink�ps genom det festa driftst�llets f�rsorg f�r f�retaget. 6. Vid till�mpningen av f�reg�ende punk- ter best�ms inkomst som �r h�nforlig till det fasta driftst�llet genom samma f�rfarande �r 2751 2. Subject to the provisions of para- graph 3, where an enterprise of a Contract- ing State carries on business in the other Contracting State through a permanent estab- lishment 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 establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses so incurred, whether in the Contracting State in which the perma- nent establishment is situated or elsewhere. 4. In so far as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary. The method of appor- tionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a per- manent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 6. For the purposes of the preceding para- graphs, the profits to be attributed to the permanent establishment shall be determined </div> <div id="page11-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 by the same method year by year unless there is good and sufficient reason to the contrary. 7. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the pro- visions of those Articles shall not be affected by the provisions of this Article. Article 8 Shipping and Air Transport 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State. 2. For the purposes of this Article, profits from the operation of ships or aircraft in international traffic shall include: (a) profits derived from the rental on a bare boat basis of ships or aircraft used in international traffic, (b) profits derived from the use or rental of containers, if such profits are incidental to the profits to which the provisions of paragraph 1 apply. 3. With respect to profits derived by the air transport consortium Scandinavian Air- lines System (SAS) the provisions of para- graph 1 shall apply only to such part of the profits as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS). 4. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. 2752 fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. 7. Ing�r i inkomst av r�relse inkomster som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i denna artikel. Artikel 8 Sj�fart och luftfart 1. Inkomst som f�rv�rvas av f�retag i en avtalsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik beskattas endast i denna avtalsslutande stat. 2. Vid till�mpningen av denna artikel skall inkomst fr�n anv�ndningen av skepp eller luftfartyg i internationell trafik inkludera: a) inkomst som f�rv�rvas genom uthyrning av obemannade skepp eller luftfartyg som anv�nds i internationell trafik, b) inkomst som f�rv�rvas genom anv�n- dande eller uthyrning av containers, om s�dan inkomst har samband med f�r- v�rvandet av inkomst som avses i punkt 1. 3. Best�mmelserna i punkt 1 till�mpas betr�ffande inkomst som f�rv�rvas av luft- fartskonsortiet Scandinavian Airlines System (SAS) endast i fr�ga om den del av inkoms- ten som motsvarar den andel i konsortiet som innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS). 4. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom delta- gande i en pool, ett gemensamt foretag eller en internationell driftsorganisation. </div> <div id="page12-div" style="position:relative;width:641px;height:902px;"> <img width="641" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 Artikel 9 F�retag med intressegemenskap 1. I fall d� a) ett foretag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrol- len 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 foretag i en avtalsslutande stat som ett fore- tag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. Om mellan f�retagen i fr�ga om handelsf�r- bindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varand- ra oberoende f�retag, f�r all inkomst, som utan s�dana villkor skulle ha tillkommit det ena f�retaget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�knas i detta f�retags inkomst och beskattas i �verensst�mmelse d�rmed. 2. I fall d� en avtalsslutande stat i inkoms- ten f�r ett f�retag i denna stat inr�knar - och i �verensst�mmelse d�rmed beskattar - inkomst, f�r vilken ett f�retag i den andra avtalsslutande staten beskattats i denna andra stat, samt den s�lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retaget i den f�rstn�mnda staten om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�retag, skall denna andra stat genomf�ra vederb�rlig justering av det skattebelopp som p�f�rts f�r inkomsten d�r. Vid s�dan justering iakttas �vriga best�mmel- ser i detta avtal och de beh�riga myndig- heterna i de avtalsslutande staterna �ver- l�gger vid behov med varandra. 2753 Article 9 Associated Enterprises 1. Where: (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enter- prise of the other Contracting State; or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those condi- tions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between in- dependent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. 87-SFS 1995 </div> <div id="page13-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 Article 10 Dividends 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. Notwithstanding the provisions of para- graph 1, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and ac- cording to the laws of that State, but if the recipient is the beneficial owner of the divi- dends, the tax so charged shall not exceed 15 per cent of the gross amount of the divi- dends. However, if the beneficial owner is a company (other than a partnership) which holds at least 25 per cent of the capital of the company paying the dividends, the dividends shall - (a) be exempt from tax in the Contracting State of which the company paying the dividends is a resident if such dividends are, without having regard to any tax payable in terms of this paragraph, exempt from tax in the State of which the recipient is a resident; or (b) be subject to tax in the Contracting State of which the company paying the dividends is a resident at a rate not exceed- ing 7.5 per cent of the gross amount of the dividends in any other case. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term "dividends" as used in this Article means income from shares or other rights participating in profits (not being debt-claims), as well as income from other corporate rights which is subjected to the same taxation treatment as income from 2754 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. Utan hinder av best�mmelserna i punkt 1 f�r emellertid utdelningen beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdelningen har hemvist, enligt lag- stiftningen i denna stat, men om mottagaren har r�tt till utdelningen f�r skatten inte �ver- stiga 15 procent av utdelningens bruttobe- lopp. Om emellertid den som har r�tt till utdelningen �r ett bolag (med undantag f�r handelsbolag) som innehar minst 25 procent av det utdelande bolagets kapital, skall ut- delningen a) vara undantagen fr�n beskattning i den avtalsslutande stat i vilken det bolag som betalar utdelningen har hemvist om utdel- ningen �r, utan h�nsyn till s�dan skatt som avses i denna punkt, undantagen fr�n skatt i den stat d�r mottagaren har hemvist; eller b) kunna beskattas i den avtalsslutande stat i vilken bolaget som betalar utdelningen har hemvist med h�gst 7,5 procent av utdelning- ens bruttobelopp i �vriga fall. Denna punkt ber�r inte bolagets beskatt- ning f�r vinst av vilken utdelningen betalas. 3. Med uttrycket "utdelning" f�rst�s i denna artikel inkomst av aktier eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra an- delar i bolag som enligt lagstiftningen i den avtalsslutande stat d�r det utdelande bolaget </div> <div id="page14-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 har hemvist vid beskattningen behandlas p� samma s�tt som inkomst av aktier. 4. Best�mmelserna i punkterna 1 och 2 till�mpas inte, om den som har r�tt till ut- delningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutan- de staten, d�r bolaget som betalar utdelning- en har hemvist, fr�n d�r bel�get fest driftst�l- le eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigva- rande anordning, samt den andel p� grund av vilken utdelningen betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fell till�mpas best�mmelserna i artikel 7 respekti- ve artikel 14. 5. Om bolag med hemvist i en avtalsslu- tande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fest driftst�lle eller stadigvarande anord- ning i denna andra stat, och ej heller p� bolagets icke utdelade vinst ta ut en skatt som utg�r p� icke utdelad vinst, �ven om utdelningen eller den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. Artikel 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, beskattas endast i denna andra stat, om personen i 2755 shares by the laws of the Contracting State of which the company making the distribu- tion is a resident. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Con- tracting State of which the company paying the dividends is a resident, through a perma- nent establishment situated therein, or per- forms in that other State independent perso- nal services from a fixed base situated there- in, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such a case, the provisions of Ar- ticle 7 or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the divi- dends paid by the company, except in so far as such dividends are paid to a resident of that other State or in so far 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 undi- stributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. Article 11 Interest 1. Interest arising in a Contracting State and paid to a resident of the other Contract- ing State shall be taxable only in that other State, provided such resident is the beneficial </div> <div id="page15-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 owner of the interest and is subject to tax thereon in that other State. 2. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mort- gage and whether or not carrying a right to participate i n t h e d e b t o r ' s a n d i n particular, income from government securiti- es and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regard- ed as interest for the purposes of this Article. 3. The provisions of paragraph 1 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively con- nected with such permanent establishment or fixed base. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply. 4. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authori- ty or a resident of that State. Where, how- ever, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent estab- lishment 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 dee- med to arise in the State in which the perma- nent establishment or fixed base is situated. 2756 fr�ga har r�tt till r�ntan och �r skattskyldig f�r r�ntan i denna andra stat. 2. Med uttrycket "r�nta" f�rst�s i denna artikel inkomst av varje slags fordran, an- tingen den s�kerst�llts genom inteckning i fast egendom eller inte och antingen den inte. Uttrycket �syftar s�rskilt inkomst av v�rdepapper, som utf�rdats av staten, och inkomst av obligationer eller debentures, d�ri inbegripna agiobelopp och vinster som h�n- f�r sig till s�dana v�rdepapper, obligationer eller debentures. Straffavgift p� grund av sen betalning anses inte som r�nta vid till�mp- ningen av denna artikel. 3. Best�mmelserna i punkten 1 till�mpas inte, om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk- samhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt sam- band med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respekti- ve artikel 14. 4. R�nta anses h�rr�ra fr�n en avtalsslutan- de stat om utbetalaren �r den staten sj�lv, politisk 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 stadigvarande anordning i samband med vilken den skuld uppkommit p� vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet eller den stadigvarande anordningen, anses r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadig- varande anordningen finns. </div> <div id="page16-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 5. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan person r�ntebeloppet, med h�nsyn till den fordran for vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbindelser inte f�relegat, till- l�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslu- tande stat och som betalas till person med hemvist i den andra avtalsslutande staten, beskattas endast i denna andra stat, om personen i fr�ga har r�tt till royaltyn och �r skattskyldig f�r royaltyn i denna andra stat. 2. Med uttrycket "royalty" forst�s i denna artikel varje slags betalning som tas emot s�som ers�ttning f�r nyttjandet av eller f�r r�tten att nyttja upphovsr�tt till litter�rt, konstn�rligt eller vetenskapligt verk, h�ri inbegripet biograffilm och film, band eller skivor f�r radio- eller televisionsuts�ndning, patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverk- ningsmetod eller f�r upplysning om erfaren- hetsr�n av industriell, kommersiell eller vetenskaplig natur. 2757 5. Where, by reason of a special relation- ship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, 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 a 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. Article 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contract- ing State shall be taxable only in that other State if such resident is the beneficial owner of the royalties and is subject to tax thereon in that other State. 2. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films and films, tapes or discs for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experien- ce. </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"/> SFS 1995:1468 3. The provisions of paragraph 1 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply. 4. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authori- ty or a resident of that State. Where, how- ever, the person paying the royalties, whe- ther he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base with which the right or property in respect of which the royalties are paid is effectively connected, and such royalties are borne by such perma- nent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 5. Where, by reason of a special relation- ship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties paid, having regard to the use, right or in- formation 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 a case, the excess part of the payments shall remain taxable according to the laws of each Con- tracting State, due regard being had to the other provisions of this Convention. 2758 3. Best�mmelserna i punkt 1 till�mpas inte, om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fest drift- st�lle eller ut�var sj�lvst�ndig yrkesverksam- het i denna andra stat fr�n d�r bel�gen sta- digvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det festa driftst�llet eller den stadigvarande anord- ningen. I s�dant fall till�mpas best�mmelser- na i artikel 7 respektive artikel 14. 4. Royalty anses h�rr�ra fr�n en avtalsslu- tande stat om utbetalaren �r staten sj�lv, politisk underavdelning, lokal myndighet eller person med hemvist i denna stat. Om emellertid den person som betalar royaltyn, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fest driftst�lle eller stadigvarande anordning med vilken den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt sam- band, och royaltyn belastar det festa driftst�l- let eller den stadigvarande anordningen, anses royaltyn h�rr�ra fr�n den stat d�r det festa driftst�llet eller den stadigvarande anordningen finns. 5. 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, det erlagda royaltybeloppet, med h�nsyn till det nyttjande, den r�ttighet eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�rbindelser inte f�re- legat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fell beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. </div> <div id="page18-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 Artikel 13 Realisationsvinst 1. Vinst, som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av s�dan fat egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslutande staten, eller p� grund av avyttring av andelar i ett bolag vars tillg�ng- ar i huvudsak best�r av s�dan egendom, f�r beskattas i den stat d�r egendomen �r be- l�gen. 2. Vinst p� grund av �verl�telse av l�s egendom, som utg�r del av r�relsetillg�ngar- na i fast driftst�lle, vilket ett foretag i en avtalsslutande stat har i den andra avtalsslu- tande staten, eller av l�s egendom, h�nforlig till stadigvarande anordning f�r att ut�va sj�lvst�ndig yrkesverksamhet, som person med hemvist i en avtalsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Detsamma 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 stadigvarande anordning. 3. Vinst som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i internationell trafik eller av l�s egendom som �r h�nforlig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i denna stat. Best�mmelserna i denna punkt till�mpas betr�ffande vinst som f�r- v�rvas av luftfartskonsortiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av vinsten som motsvarar den andel i konsortiet vilken innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS). 2759 Article 13 Capital Gains 1. Gains derived by a resident of a Con- tracting State from the alienation of immov- able property referred to in Article 6 and situated in the other Contracting State, or from the alienation of shares in a company the assets of which consist principally of such property, may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business pro- perty of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable pro- perty pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of perform- ing 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 Con- tracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. With respect to gains derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of this paragraph shall apply only to such portion of the gains as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish part- ner of Scandinavian Airlines System (SAS). </div> <div id="page19-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 4. Gains from the alienation of any pro- perty other than that referred to in para- graphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident. 5. Notwithstanding the provisions of para- graph 4, gains from the alienation of shares or other corporate rights of a company which is a resident of one of the Contracting States derived by an individual who was a resident of that State and who after acquiring such shares or rights has become a resident of the other Contracting State, may be taxed in the first-mentioned State if the alienation of the shares or other corporate rights occur at any time during the period of ten years next following the date on which the individual has ceased to be a resident of the first-men- tioned State. Article 14 Independent Personal Services 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regu- larly available to him in the other Contract- ing State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. 2. The term "professional services" in- cludes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. 2760 4. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1-3 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 5. Vinst p� grund av avyttring av andelar eller andra r�ttigheter i ett bolag, med hem- vist i en av de avtalsslutande staterna, som f�rv�rvas av en fysisk person som har haft hemvist i denna stat och som efter f�rv�rvet av andelarna eller r�ttigheterna f�tt hemvist i den andra avtalsslutande staten f�r - utan hinder av best�mmelserna i punkt 4 - be- skattas i den f�rstn�mnda avtalsslutande staten om avyttringen av andelarna eller r�ttigheterna intr�ffar vid n�got tillf�lle under en period av tio �r som f�ljer n�rmast efter det att personen upph�rt att ha hemvist i den f�rstn�mnda staten. Artikel 14 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som en fysisk person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lv- st�ndig verksamhet, beskattas endast i denna stat om han inte har en stadigvarande anord- ning i den andra avtalsslutande staten som regelm�ssigt st�r till hans f�rfogande f�r att ut�va versamheten. Om s� �r fallet, f�r s�dan inkomst ocks� beskattas i den andra avtalsslutande staten, men endast s� stor del av den som �r h�nf�rlig till denna stadigva- rande anordning. 2. Uttrycket "fritt yrke" inbegriper s�rskilt sj�lvst�ndig vetenskaplig, litter�r och konst- n�rlig verksamhet, uppfostrings- och under- visningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�kare, advokat, ingenj�r, arkitekt, tandl�kare och revisor ut�var. </div> <div id="page20-div" style="position:relative;width:642px;height:903px;"> <img width="642" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 18 och 19 f�ranleder annat, beskattas l�n och annan liknande ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning endast i denna stat, s�vida inte arbetet utf�rs i den andra av- talsslutande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs for arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r f�r arbete som utf�rs i den andra avtalsslutande staten, endast i den f�rstn�mnda staten, om a) mottagaren vistas i den andra staten under tidrymd eller tidrymder som samman- lagt inte �verstiger 183 dagar under en tolvm�nadersperiod som b�rjar eller slutar under beskattnings�ret i fr�ga, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra staten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande anordning som arbets- givaren har i den andra staten. 3. Utan hinder av foreg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg som anv�nds i internationell trafik av ett f�retag med hemvist i en avtalsslutande stat, be- skattas i denna stat. Om person med hemvist i Sverige uppb�r inkomst av arbete, vilket utf�rs ombord p� ett luftfartyg som anv�nds i internationell trafik av luftfartskonsortiet Scandinavian Airlines System (SAS), beskat- tas inkomsten endast i Sverige. 2761 Article 15 Dependent Personal Services 1. Subject to the provisions of Articles 16, 18, and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employ- ment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of para- graph 1, remuneration derived by a resident of a Contracting State in respect of an em- ployment exercised in the other Contracting State shall be taxable only in the first-men- tioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; 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 preceding provi- sions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State. Where a resident of Sweden derives remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by the air transport consortium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. </div> <div id="page21-div" style="position:relative;width:648px;height:906px;"> <img width="648" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 Article 16 Directors' Fees Directors' fees and similar payments deri- ved by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. Article 17 Entertainers and Sportsmen 1. Notwithstanding the provisions of Ar- ticles 7, 14 and 15, income derived by a resident of a Contracting State as an entertai- ner such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwith- standing the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. Article 18 Pensions, Annuities and Similar Payments 1. Pensions and other similar remunera- tion, disbursements under the Social Security legislation and annuities arising in a Con- tracting State and paid to a resident of the 2762 Artikel 16 Styrelsearvode Styrelsearvode och liknande ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r i egenskap av medlem i styrelse i bolag med hemvist i den andra avtalsslutan- de staten, f�r beskattas i denna andra stat. Artikel 17 Artister och sportut�vare 1. Utan hinder av best�mmelserna i artik- larna 7, 14 och 15 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�r- var 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 sportut�vare, beskattas i denna andra stat. 2. I fall d� inkomst genom personlig verk- samhet, som artist eller sportut�vare ut�var i denna egenskap, inte tillfaller artisten eller sportut�varen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmelser- na i artiklarna 7, 14 och 15, beskattas i den avtalsslutande stat d�r artisten eller sport- ut�varen ut�var verksamheten. Artikel 18 Pension, livr�nta och liknande ers�ttning 1. Pension och annan liknande ers�ttning, utbetalning enligt socialf�rs�kringslagstift- ningen och livr�nta, vilka h�rr�r fr�n en avtalsslutande stat och betalas till person med </div> <div id="page22-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 hemvist i den andra avtalsslutande staten, f�r beskattas i den f�rstn�mnda staten. 2. Med uttrycket "livr�nta" f�rst�s ett festst�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 verk- st�lla dessa utbetalningar som ers�ttning f�r d�remot fullt svarande vederlag i pengar eller pengars v�rde. Artikel 19 Offentlig tj�nst 1. a) Ers�ttning (med undantag f�r pen- sion), som betalas av en avtalsslutande stat, en av dess politiska underavdelningar eller lokala myndigheter till fysisk person p� grund av arbete som utf�rs i denna stats, underavdelnings eller myndighets tj�nst, beskattas endast i denna stat. b) S�dan ers�ttning beskattas emellertid endast i den andra avtalsslutande staten, om arbetet utf�rs i denna andra stat och personen i fr�ga har hemvist i denna stat och 1) �r medborgare i denna stat, eller 2) inte fick hemvist i denna stat uteslu- tande f�r att utf�ra arbetet. 2. Best�mmelserna i artiklarna 15 och 16 till�mpas p� ers�ttning som betalas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en avtalsslutande stat, dess politiska underavdelning eller lokala myndig- het. 2763 other Contracting State, may be taxed in the first-mentioned State. 2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth. Article 19 Government Service 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of Articles 15 and 16 shall apply to remuneration in respect of services rendered in connection with a busi- ness carried on by a Contracting State or a political subdivision or a local authority thereof. </div> <div id="page23-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 Article 20 Students and Business Apprentices A student or business apprentice who is present in a Contracting State solely for the purpose of his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first- mentioned State on payments received from outside that first-mentioned State for the purposes of his maintenance, education or training. Article 21 Other Income 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Con- vention 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 in- come, being a resident of a Contracting State, carries on business in the other Con- tracting State through a permanent establish- ment 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 a case, the provisions of Article 7 or Article 14,as the case may be, shall apply. 2764 Artikel 20 Studerande och aff�rspraktikanter Studerande eller aff�rspraktikant som vistas i en avtalsslutande stat uteslutande f�r sin undervisning eller praktik och som har, eller omedelbart f�re vistelsen, hade hemvist i den andra avtalsslutande staten, beskattas inte i den f�rstn�mnda staten f�r belopp som han erh�ller fr�n k�lla utanf�r den f�rstn�mnda staten f�r sitt uppeh�lle, sin undervisning eller praktik. Artikel 21 Annan inkomst 1. Inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg�ende artiklar av detta avtal beskattas endast i denna stat, oavsett varifr�n inkomsten h�rr�r. 2. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med undantag f�r inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�n- dig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken inkomsten betalas �ger verkligt samband med det lasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�m- melserna i artikel 7 respektive artikel 14. </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"/> SFS 1995:1468 Artikel 22 Undanr�jande av dubbelbeskattning Dubbelbeskattning skall undvikas p� f�ljan- de s�tt: 1. I Sydafrika; skatt som person med hemvist i Sydafrika erlagt f�r inkomst, som enligt best�mmelserna i detta avtal, f�r be- skattas i Sverige, skall avr�knas fr�n den skatt som utg�r i enlighet med sydafrikansk skattelagstiftning, dock inte med ett belopp �verstigande den andel av den sydafrikanska skatten som s�dan inkomst utg�r av hela inkomsten. 2. I Sverige: a) Om person med hemvist i Sverige f�rv�rvar inkomst som enligt sydafrikansk lagstiftning och i enlighet med best�mmelser- na i detta avtal f�r beskattas i Sydafrika skall Sverige - med beaktande av best�mmelserna i svensk lagstiftning betr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de fram- deles kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) - fr�n den svenska skatten p� inkomsten av- r�kna ett belopp motsvarande den skatt som erlagts i Sydafrika f�r inkomsten. b) Om en person med hemvist i Sverige f�rv�rvar inkomst som, enligt best�mmelser- na i detta avtal, beskattas endast i Sydafrika, f�r Sverige vid fastst�llandet av skattesatsen f�r svensk progressiv skatt beakta den in- komst som skall beskattas endast i Sydafrika. c) Utan hinder av best�mmelserna i a) ovan skall utdelning fr�n bolag med hemvist i Sydafrika till bolag med hemvist i Sverige vara undantagen fr�n svensk skatt enligt best�mmelserna i svensk lag om skattebefri- else f�r utdelning som erh�lls av svenska bolag fr�n dotterbolag utomlands. 2765 Article 22 Elimination of Double Taxation Double taxation shall be eliminated as follows: 1. In South Africa, taxes paid by South African residents in respect of income tax- able in Sweden, in accordance with the provisions of this Convention, shall be de- ducted from the taxes due according to the South African fiscal law but in an amount not exceeding that proportion of the South African tax which such items of income bear to the entire income. 2. In Sweden: (a) Where a resident of Sweden derives income which under the laws of South Africa and in accordance with the provisions of this Convention may be taxed in South Africa, Sweden shall allow - subject to the provi- sions of the laws of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) - as a deduction from the tax on such income, an amount equal to the South African tax paid in respect of such income. (b) Where a resident of Sweden derives income which, in accordance with the pro- visions of this Convention, shall be taxable only in South Africa, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in South Africa. (c) Notwithstanding the provisions of subparagraph (a) of this paragraph, dividends paid by a company which is a resident of South Africa to a company which is a resi- dent of Sweden shall be exempt from Swe- dish tax according to the provisions of Swe- dish law governing the exemption of tax on dividends paid to Swedish companies by subsidiaries abroad. </div> <div id="page25-div" style="position:relative;width:650px;height:908px;"> <img width="650" height="908" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 Article 23 Non-discrimination 1. The nationals of a Contracting State shall not be subjected in the other Contract- ing State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwith- standing the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. The taxation on a permanent establish- ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. 3. Except where the provisions of para- graph 1 of Article 9, paragraph 5 of Article 11 or paragraph 5 of Article 12 apply, in- terest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-men- tioned State to any taxation or any requi- rement connected therewith which is other or more burdensome than the taxation and 2766 Artikel 23 F�rbud mot diskriminering 1. Medborgarna i en avtalsslutande stat skall inte i den andra avtalsslutande staten bli f�rem�l f�r beskattning eller d�rmed sam- manh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som medborgare i denna andra stat under samma f�rh�llanden �r eller kan bli underkastad. Utan hinder av best�mmelserna i artikel 1 till�mpas denna best�mmelse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. 2. Beskattningen av last driftst�lle, som foretag i en avtalsslutande stat har i den andra avtalsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. 3. Utom i de fall d� best�mmelserna i artikel 9 punkt 1, artikel 11 punkt 5 eller artikel 12 punkt 5 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en av- talsslutande stat till person med hemvist i den andra avtalsslutande staten avdragsgilla vid best�mmandet av den beskattningsbara in- komsten f�r s�dant foretag p� samma villkor som betalning till person med hemvist i den f�rstn�mnda staten. 4. F�retag i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kontrolleras, direkt eller indirekt, av en eller flera perso- ner med hemvist i den andra avtalsslutande staten, skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sam- manh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed </div> <div id="page26-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 sammanh�ngande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli underkastat. 5. Ingenting i denna artikel anses medf�ra skyldighet f�r en avtalsslutande stat att med- ge fysisk person som saknar hemvist i denna stat s�dant personligt avdrag vid beskatt- ningen, s�dan skattebefrielse eller skattened- s�ttning som medges fysisk person som har s�dan hemvist. 6. Med "beskattning" avses i denna artikel skatter som omfattas av detta avtal. Artikel 24 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutan- de stat eller b�da avtalsslutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot best�mmelserna i detta avtal, kan han, utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordning, framl�gga saken f�r den beh�riga myndigheten i den avtalsslutande stat d�r han har hemvist eller, om fr�ga �r om till�mpning av artikel 23 punkt 1, i den avtalsslutande stat d�r han �r medborgare. Saken skall framl�ggas inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot best�mmelserna i avtalet. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myndigheten s�ka l�sa fr�gan genom �msesi- dig �verenskommelse med den beh�riga myndigheten i den andra avtalsslutande staten i syfte att undvika beskattning som strider mot avtalet. �verenskommelse som tr�ffats 2767 connected requirements to which other simi- lar enterprises of that first-mentioned State are or may be subjected. 5. Nothing contained in this Article shall be construed as obliging either Contracting State to grant to individuals not resident in that State any of the personal allowances, reliefs and reductions for taxation purposes which are granted to individuals so resident. 6. In this Article the term "taxation" means taxes which are the subject of this Convention. 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 this Convention, he may, irrespective of the remedies provid- ed by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resi- dent or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Convention. 2. The competent authority shall endea- vour, if the objection appears to it to be justified and if it is not itself able to arrive at an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any </div> <div id="page27-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> genomf�rs utan hinder av tidsgr�nser i de avtalsslutande staternas interna lagstiftning. 3. De beh�riga myndigheterna i de av- talsslutande staterna skall genom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbeskattning i fall som inte omfattas av avtalet. 4. De beh�riga myndigheterna i de av- talsslutande staterna kan tr�da i direkt f�r- bindelse med varandra i syfte att tr�ffe �ver- enskommelse i de fall som angivits i f�re- g�ende punkter. Om muntliga �verl�ggningar anses underl�tta en �verenskommelse, kan s�dana �verl�ggningar �ga rum inom en kommission som best�r av representanter f�r de beh�riga myndigheterna i de avtalsslutan- de staterna. Artikel 25 Utbyte av upplysningar 1. De beh�riga myndigheterna i de av- talsslutande staterna skall utbyta s�dana upplysningar som �r n�dv�ndiga f�r att till�mpa best�mmelserna i detta avtal eller i de avtalsslutande staternas interna lagstiftning i fr�ga om skatter som omfattas av avtalet i den m�n beskattningen enligt denna lagstift- ning inte strider mot avtalet. Utbytet av upplysningar begr�nsas inte av artikel 1. Upplysningar som en avtalsslutande stat mottagit skall behandlas s�som hemliga p� samma s�tt som upplysningar som erh�llits enligt den interna lagstiftningen i denna stat och f�r yppas endast f�r personer eller myn- digheter (d�ri inbegripna domstolar och administrativa myndigheter) som festst�ller, uppb�r eller indriver de skatter som omfattas SFS 1995:1468 agreement reached shall be implemented notwithstanding any time limits in the domes- tic law of the Contracting States. 3. The competent authorities of the Con- tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. They may also consult together for the elimination of double taxa- tion in cases not provided for in this Con- vention. 4. The competent authorities of the Con- tracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a commission consisting of representatives of the competent authoriti- es of the Contracting States. Article 25 Exchange of Information 1. The competent authorities of the Con- tracting States shall exchange such informa- tion as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by this Convention in so far as the taxation thereunder is not contrary to this Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic law of that State and shall be dis- closed 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, 2768 </div> <div id="page28-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 av avtalet eller handl�gger �tal eller besv�r i fr�ga om dessa skatter. Dessa personer eller myndigheter skall anv�nda upplysningarna endast f�r s�dana �ndam�l. De f�r yppa upplysningarna vid offentliga r�tteg�ngar eller i domstolsavg�randen. 2. De beh�riga myndigheterna kan, genom �verl�ggningar, utveckla l�mpliga betingel- ser, f�rfaringss�tt och tekniker f�r utbytet av upplysningar, d�ri inbegripet utbyte av upp- lysningar r�rande skatteflykt om detta anses l�mpligt. 3. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r en avtalsslutande stat att a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra av- talsslutande staten, b) l�mna upplysningar som inte �r till- g�ngliga enligt lagstiftning eller sedvanlig administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, c) l�mna upplysningar som skulle r�ja aff�rshemlighet, industri-, handels- eller yrkeshemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �verl�mnande skulle strida mot all- m�nna h�nsyn (ordre public). Artikel 26 Begr�nsningar av f�rm�ner 1. Om en avtalsslutande stat, efter under- tecknandet av detta avtal, inf�r lagstiftning (annan �n lagstiftning i Sydafrika i enlighet med de allm�nna best�mmelser som g�ller i Sydafrika, vid datumet f�r undertecknandet, betr�ffande beskattningen av inkomst som 2769 or the determination of appeals in relation to, the taxes covered by this Convention. Such persons or authorities shall use the informa- tion only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. The competent authorities may, through consultation, develop appropriate conditions, methods and techniques concerning the matters in respect of which such exchanges of information shall be made, including, where appropriate, exchanges of information regarding tax avoidance. 3. In no case shall the provisions of para- graph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). Article 26 Limitation of Benefits 1. If after the date of signature hereof a Contracting State introduces legislation (other than legislation introduced in South Africa in accordance with the general rule applicable in South Africa as at that date regarding the taxation of income derived from a source </div> <div id="page29-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 within South Africa) in terms of which offshore income derived by a company from: (a) shipping; (b) banking, financing, insurance or similar activities; or (c) 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 prima- rily in other States, is not taxed in that State or is taxed at a rate of tax which is significantly lower than the rate of tax which is applied to income from similar onshore activities, any limitation imposed under this Convention on the right of the other Contracting State to tax the income derived by the company from such offshore activities, or to tax the dividends paid by the company, shall not apply. 2. If in terms of any provision of this Convention other than Article 10, the right of a Contracting State to tax any income is limited and, by reason of the f a c t that such income is under the laws of the other Con- tracting State regarded as being derived from a source outside that other State, such in- come is not subjected to tax in that other State, the first-mentioned State may tax such income as if such provision did not exist. Article 27 Diplomatic Agents and Consular Officers Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements. 2770 h�rr�r fr n k�lla i Sydafrika) enligt vilken "offehore" inkomst f�rv�rvad av bolag ge- nom: a) sj�fartsverksamhet, b) bank-, finans-, f�rs�krings- eller lik- nande verksamhet, eller c) genom att vara huvudkontor, coordina- tion centre eller en liknande enhet som tillhandah�ller administrativa eller andra tj�nster till en grupp av bolag som bedriver verksamhet huvudsakligen i andra stater, inte beskattas i denna stat eller beskattas v�sentligt l�gre �n inkomst fr�n liknande "onshore" aktiviteter, g�ller inte de begr�ns- ningar i detta avtal som avser den andra avtalsslutande statens r�tt att ta ut skatt p� inkomst fr�n s�dan "offehore" verksamhet, eller att beskatta utdelning som betalas av bolaget. 2. Om enligt best�mmelser i detta avtal, med undantag f�r artikel 10, r�tten f�r en avtalsslutande stat att beskatta en inkomst �r begr�nsad, och s�dan inkomst enligt lagstift- ningen i den andra avtalsslutande staten anses h�rr�ra fr�n k�lla utanf�r denna andra stat och d�rf�r inte beskattas i denna andra stat, f�r den f�rstn�mnda staten beskatta inkoms- ten som om s�dana best�mmelser inte fanns. Artikel 27 Diplomatiska f�retr�dare och konsul�ra tj�nstem�n Best�mmelserna i detta avtal ber�r inte de privilegier vid beskattningen som enligt folkr�ttens allm�nna regler eller best�mmel- ser i s�rskilda �verenskommelser tillkommer diplomatiska f�retr�dare eller konsul�ra tj�nstem�n. � </div> <div id="page30-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 Artikel 28 Ikrafttr�dande 1. De avtalsslutande staterna skall under- r�tta varandra om n�r de �tg�rder vidtagits som enligt respektive stats lagstiftning kr�vs f�r att avtalet skall tr�da i kraft. Avtalet tr�der i kraft 14 dagar efter det att den sista underr�ttelsen gjorts. 2. Best�mmelserna i detta avtal skall till- l�mpas: a) i fr�ga om k�llskatter, betr�ffande be- lopp som erlagts eller gottskrivits den 1 januari det �r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller senare, och b) i fr�ga om �vriga skatter, betr�ffande beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller senare. 3. Avtalet mellan Kungl. svenska regering- en och Sydafrikanska unionens regering f�r undvikande av dubbelbeskattning och f�r- hindrande av skatteflykt betr�ffande inkomst- skatter, undertecknat i Stockholm den 28 juli 1955, skall upph�ra att g�lla n�r detta avtal tr�der i kraft. Best�mmelserna i 1955 �rs avtal skall emellertid forts�tta att g�lla till dess best�mmelserna i detta avtal, enligt punkt 2 i denna artikel, skall till�mpas. Artikel 29 Upph�rande 1. Detta avtal skall f�rbli i kraft utan tidsbegr�nsning men vardera avtalsslutande staten kan p� diplomatisk v�g, skriftligen 2771 Article 28 Entry into Force 1. Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bring- ing into force of this Convention. The Con- vention shall enter into force fourteen days after the date of the later of these notifica- tions. 2. The provisions of this Convention shall apply: (a) with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of January next following the date upon which this Convention enters into force; and (b) with regard to other taxes, in respect of taxable years beginning on or after the first day of January next following the date upon which this Convention enters into force. 3. The Convention between the Govern- ment of the Union of South Africa and the Royal Government of Sweden for the avoid- ance of double taxation and the prevention of fiscal evasion with respect to taxes on in- come, signed at Stockholm on the 28th day of July 1955, shall terminate upon the entry into force of this Convention. However, the provisions of the 1955 Convention shall continue in effect until the provisions of this Convention, in accordance with the provi- sions of paragraph 2 of this Article, shall have effect. Article 29 Termination 1. This Convention shall remain in force indefinitely but either of the Contracting States may terminate the Convention through </div> <div id="page31-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1468 diplomatic channels, by giving to the other Contracting State written notice of termina- tion not later than 30 June of any calendar year starting five years after the year in which the Convention entered into force. 2. In such event the Convention shall cease to have effect: (a) with regard to taxes withheld at source, in respect of amounts paid or credited after the end of the calendar year in which such notice is given; and (b) with regard to other taxes, in respect of taxable years beginning after the end of the calendar year in which such notice is given. IN WITNESS WHEREOF the undersig- ned, being duly authorised thereto, have signed this Convention. DONE at Stockholm in duplicate, this 24th day of May of the year One Thousand Nine Hundred and Ninety Five, in English. For the Government of the Kingdom of Sweden Lena Hjelm-Will�n For the Government of the Republic of South Africa Alfred B. Nzo 2772 upps�ga avtalet genom underr�ttelse till den andra avtalsslutande staten senast den 30 juni n�got kalender�r som b�rjar efter en tidrymd av fem �r efter det �r d� avtalet tr�dde i kraft. 2. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla: a) i fr�ga om k�llskatter, betr�ffande be- lopp som erlagts eller gottskrivits efter ut- g�ngen av det kalender�r d� upps�gningen skedde, och b) i fr�ga om �vriga skatter, betr�ffande beskattnings�r som b�rjar efter utg�ngen av det kalender�r d� upps�gningen skedde. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, under- tecknat detta avtal. Som skedde i Stockholm den 24 maj 1995, i tv� exemplar p� engelska spr�ket. F�r Konungariket Sveriges regering Lena Hjelm-Wall�n F�r Republiken Sydafrikas regering Alfred B. Nzo </div> </div>

SFS 1995:1468
Utkom fr�n trycket
den 27 december 1995

Lag
om dubbelbeskattningsavtal mellan Sverige och
Sydafrika;

utf�rdad den 7 december 1995.

Enligt riksdagens beslut1 f�reskrivs f�ljande.

1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av
skatteflykt betr�ffande skatter p� inkomst som Sverige och Sydafrika
undertecknade den 24 maj 1995, skall g�lla som lag h�r i landet.

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

2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dessa

medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle
f�religga.

3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt

best�mmelserna i avtalet beskattas endast i Sydafrika, skall s�dan inkomst
inte tas med vid taxeringen i Sverige.

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

2. Denna lag skall till�mpas

a) betr�ffande k�llskatter, p� inkomst som f�rv�rvas den 1 januari �ret

efter det d� lagen tr�dde i kraft eller senare, och

b) betr�ffande andra skatter p� inkomst, p� skatter som p�f�rs f�r be-

skattnings�r som b�rjar den 1 januari �ret efter det d� lagen tr�dde i kraft
eller senare.

3. Genom lagen upph�vs kung�relsen (1956:51) om till�mpning av ett

mellan Sverige och Sydafrikanska unionen den 28 juli 1955 ing�nget avtal
f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt be-
tr�ffande inkomstskatter.

Den upph�vda kung�relsen skall dock fortfarande till�mpas
a) betr�ffande k�llskatter, p� inkomst som f�rv�rvas f�re den 1 januari

�ret efter det d� lagen tr�dde i kraft, och

b) betr�ffande andra skatter p� inkomst, p� skatter som p�f�rs f�r be-

skattnings�r som b�rjar f�re den 1 januari �ret efter det d� lagen tr�dde i
kraft.

P� regeringens v�gnar

INGVAR CARLSSON

G�RAN PERSSON
(Finansdepartementet)

Prop. 1995/96:54, bet. 1995/96:SkU8, rskr. 1995/96:69.

2742

SFS 1995:1468

Bilaga

(�vers�ttning)

AVTAL MELLAN KONUNGARIKET
SVERIGE OCH REPUBLIKEN
SYDAFRIKA F�R UNDVIKANDE AV
DUBBELBESKATTNING OCH

F�RHINDRANDE AV SKATTEFLYKT
BETR�FFANDE SKATTER P� INKOMST

Inledning

Konungariket Sveriges regering och Re-

publiken Sydafrikas regering har, i syfte att

fr�mja och st�rka de ekonomiska relationerna
mellan de b�da l�nderna,

kommit �verens om f�ljande:

Artikel 1

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har

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

Artikel 2

Skatter som omfattas av avtalet

1. De f�r n�rvarande utg�ende skatter p�

vilka detta avtal till�mpas �r

a) i Sydafrika:

1) den normala skatten,

2) aktie�garskatten f�r utomlands bosatta,

och

3) sekund�rskatten f�r bolag;

(i det f�ljande ben�mnda "sydafrikansk

skatt"); och

b) i Sverige:

2743

CONVENTION BETWEEN THE
KINGDOM OF SWEDEN AND

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

Preamble

The Government of the Kingdom of

Sweden and the Government of the Republic

of South Africa desiring to promote and
strengthen the economic relations between
the two countries,

Have agreed as follows:

Article 1

Personal Scope

This Convention shall apply to persons

who are residents of one or both of the

Contracting States.

Article 2

Taxes Covered

1. The existing taxes to which the Con-

vention shall apply are:

(a) in South Africa:

(i) the normal tax;
(ii) the non-resident shareholders' tax;

and

(iii) the secondary tax on companies;

(hereinafter referred to as "South African

tax"); and

(b) in Sweden:

SFS 1995:1468

(i) the national income tax (den statliga

inkomstskatten), including the tax for em-
ployees at sea (sjomansskatten) and the
withholding tax on dividends (kupongskat-
ten);

(ii) the income tax for non-residents (den

sarskilda inkomstskatten f�r utomlands

bosatta);

(iii) the income tax for non-resident

artistes and athletes (den sarskilda inkomst-
skatten f�r utomlands bosatta artister
m.fl.); and

(iv) the municipal income tax (den kom-

munala inkomstskatten);
(hereinafter referred to as "Swedish tax").

2. This Convention shall also apply to any

identical or substantially similar taxes which
are imposed after the date of signature of the
Convention in addition to, or in place of, the
existing taxes.

3. The competent authorities of the Con-

tracting States shall notify each other of any

significant changes which have been made in
their respective taxation laws.

Article 3

General Definitions

1. In this Convention, unless the context

otherwise requires:

(a) the term "South Africa" means the

Republic of South Africa and, when used in
a geographical sense, includes the territorial
sea thereof as well as any area outside the

territorial sea, including the continental shelf,

which has been or may hereafter be designa-
ted, under the laws of South Africa and in
accordance with international law, as an area
within which South Africa may exercise
sovereign rights or jurisdiction;

2744

1) den statliga inkomstskatten, sj�mans-

skatten och kupongskatten d�ri inbegripna,

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

lands bosatta,

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

lands bosatta artister m.fl., och

4) den kommunala inkomstskatten;

(i det f�ljande ben�mnda "svensk skatt").

2. Detta avtal till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag, som
efter undertecknandet av detta avtal p�f�rs
vid sidan av eller i st�llet f�r de f�r n�rva-
rande utg�ende skatterna.

3. De beh�riga myndigheterna i de av-

talsslutande staterna skall meddela varandra
de v�sentliga �ndringar som vidtagits i re-
spektive skattelagstiftning.

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ranleder

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

a) "Sydafrika" �syftar Republiken Sydafri-

ka och innefattar, nar uttrycket anv�nds i
geografisk betydelse, dess territorialvatten
och varje omr�de utanf�r territorialvattnet,
inklusive kontinentalsockeln, som betecknas
eller efter denna tidpunkt kan komma att

betecknas, enligt sydafrikansk lag och i
�verensst�mmelse med folkr�ttens regler,

som ett omr�de inom vilket Sydafrika kan

ut�va suver�na r�ttigheter eller jurisdiktion;

SFS 1995:1468

b) "Sverige" �syftar Konungariket Sverige

och innefattar, n�r uttrycket anv�nds i geo-
grafisk betydelse, Sveriges territorium,
Sveriges territorialvatten och andra havsom-
r�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 Sydafrika eller
Sverige, beroende p� sammanhanget;

d) "bolag" �syftar juridisk person eller

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

e) "beh�rig myndighet" �syftar:

1) i Sydafrika, "the Commissioner for

Inland Revenue" eller hans befullm�ktigade
ombud; och

2) i Sverige, finansministern, hans be-

fullm�ktigade ombud eller den myndighet
�t vilken uppdras att vara beh�rig myndig-

het vid till�mpningen av detta avtal;

f) "f�retag i en avtalsslutande stat" och

"f�retag i den andra avtalsslutande staten"

�syftar f�retag som bedrivs av person med
hemvist i en avtalsslutande stat respektive

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

g) "internationell trafik" �syftar transport

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

h) "medborgare" �syftar fysisk person som

�r medborgare i en avtalsslutande stat, juri-
disk person, handelsbolag och annan sam-
manslutning eller enhet som bildats enligt
lagstiftningen i en avtalsslutande stat; och

i) "person" inbegriper fysisk person, bolag

och annan sammanslutning.

2745

(b) the term "Sweden" means the Kingdom

of Sweden and, when used in a geographical
sense, includes the national territory, the
territorial sea of Sweden as well as other
maritime areas over which Sweden in ac-
cordance with international law exercises
sovereign rights or jurisdiction;

"the other Contracting State" mean South

Africa or Sweden as the context requires;

(d) the term "company" means any body

corporate or any entity which is treated as a
company or body corporate for tax purposes;

(e) the term "competent authority" means:

(i) in South Africa, the Commissioner for

Inland Revenue or his authorised repre-
sentative; and

(ii) in Sweden, the Minister of Finance,

his authorised representative or the authori-
ty which is designated as a competent
authority for the purposes of this Conven-
tion;

(f) the terms "enterprise of a Contracting

State" and "enterprise of the other Contract-
ing State" mean respectively an enterprise
carried on by a resident of a Contracting
State and an enterprise carried on by a resi-
dent of the other Contracting State;

(g) the term "international traffic" means

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

State;

(h) the term "nationals" means all individu-

als possessing the nationality of a Contract-
ing State and all legal persons, partnerships,
associations and other entities deriving their
status as such from the laws in force in a

Contracting State; and

(i) the term "person" includes an individu-

al, a company and any other body of per-
sons.

SFS 1995:1468

2. In the application of the provisions of

this Convention by a Contracting State, any
term not otherwise defined herein shall,
unless the context otherwise requires, have
the meaning which it has under the laws of
that State concerning the taxes which are the
subject of this Convention.

Article 4

Resident

1. For the purposes of this Convention the

term "resident of a Contracting State"
means:

(a) In the case of South Africa, any in-

dividual who is ordinarily resident in South
Africa and any other person which has its
place of effective management in South
Africa.

(b) In the case of Sweden, any person

who, under the laws of Sweden, is liable to
tax therein by reason of his domicile, resi-
dence, place of management or any other
criterion of a similar nature. However, in the
case of a partnership or estate the term
applies only to the extent that the income
derived by such partnership or estate is

subject to tax in Sweden as the income of a
resident, either in its hands or in the hands
of its partners. The term does not include
any person who is liable to tax in Sweden in
respect only of income from sources in

Sweden.

2. Where by reason of the provisions of

paragraph 1 an individual is a resident of
both Contracting States, then his status shall

be determined as follows:

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

the State in which he has a permanent home

available to him; if he has a permanent home
available to him in both States, he shall be
deemed to be a resident of the State with

2746

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
uttrycket har enligt den statens lagstiftning i

fr�ga om s�dana skatter p� vilka avtalet

till�mpas.

Artikel 4

Hemvist

1. Vid till�mpningen av detta avtal �syftar

uttrycket "person med hemvist i en avtalsslu-
tande stat" f�ljande:

a) I Sydafrika, en fysisk person som har

sin ordinarie bos�ttning (ordinarily resident)
i Sydafrika och annan person som har sin
verkliga ledning i Sydafrika.

b) I Sverige, en person som, enligt svensk

lagstiftning, �r skattskyldig i Sverige p�
grund av domicil, bos�ttning, plats f�r f�re-
tagsledning eller annan liknande omst�ndig-
het. Betr�ffande handelsbolag och d�dsbon,
inbegriper emellertid det angivna uttrycket
s�dan person endast i den m�n dess inkomst
�r skattepliktig i Sverige p� samma s�tt som
inkomst som f�rv�rvas av person med hem-
vist d�r, antingen hos handelsbolaget eller

d�dsboet eller hos dess del�gare. Uttrycket
inbegriper inte person som �r skattskyldig i
Sverige endast f�r inkomst fr�n k�lla i Sveri-
ge.

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

1 fysisk person har hemvist i b�da avtalsslu-

tande staterna, best�ms hans hemvist p�

f�ljande s�tt:

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

har en bostad som stadigvarande st�r till hans

f�rfogande. Om han har en s�dan bostad i

b�da staterna, anses han ha hemvist i den stat

med vilken hans personliga och ekonomiska

SFS 1995:1468

f�rbindelser �r starkast (centrum f�r levnads-
intressena);

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�r-
fogande, anses han ha hemvist i den stat dar
han stadigvarande vistas;

c) om han stadigvarande vistas i b�da

staterna eller om han inte vistas stadigvaran-
de i n�gon av dem, anses han ha hemvist i
den stat d�r han �r medborgare;

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

eller om han inte �r medborgare i n�gon av
dem, avg�r de beh�riga myndigheterna i de
avtalsslutande staterna fr�gan genom �msesi-
dig �verenskommelse.

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

1 annan person �n fysisk person har hemvist

i b�da avtalsslutande staterna, anses personen
i fr�ga ha hemvist i den stat d�r den har sin
verkliga ledning.

Artikel 5

Fast driftst�lle

1. Vid till�mpningen av detta avtal �syftar

uttrycket "fast driftst�lle'' en stadigvarande
plats f�r aff�rsverksamhet, fr�n vilken ett
f�retags verksamhet helt eller delvis bedrivs.

2. Uttrycket "fast driftst�lle" innefattar

s�rskilt:

a) plats f�r f�retagsledning,

b) filial,
c) kontor,

d) fabrik,
e) verkstad, och

f) gruva, olje- eller gask�lla, stenbrott eller

annan plats f�r utvinning av naturtillg�ngar.

2747

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 does not have a permanent home available
to him in either State, he shall be deemed to

be a resident of the State in which he has an
habitual abode;

States or in neither of them, he shall be

deemed to be a resident of the State of which
he is a national;

(d) if he is a national of both States or of

neither of them, the competent authorities
of the Contracting States shall settle the
question by mutual agreement.

3. Where by reason of the provisions of

paragraph 1 a person other than an individual
is a resident of both Contracting States, then

it shall be deemed to be a resident of the
State in which its place of effective manage-
ment is situated.

Article 5

Permanent Establishment

1. For the purposes of this Convention, the

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

2. The term "permanent establishment"

includes especially:

(a) a place of management;

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

any other place of extraction of natural resources.

SFS 1995:1468

3. A building site or a construction, in-

stallation or assembly project or supervisory
activities in connection therewith constitutes
a permanent establishment only if such site,

project or activities continue for a period of
more than twelve months.

4. Notwithstanding the preceding provi-

sions of this Article, the term "permanent
establishment" shall be deemed not to in-

clude:

(a) the use of facilities solely for the pur-

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

(b) the maintenance of a stock of goods or

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

merchandise belonging to the enterprise
solely for the purpose of processing by

another enterprise;

(d) the maintenance of a fixed place of

business solely for the purpose of purchasing
goods or merchandise or of collecting 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; and

(f) the maintenance of a fixed place of

business solely for any combination of ac-
tivities mentioned in subparagraphs (a) to (e),
provided that the overall activity of the

fixed place of business resulting from this
combination is of a preparatory or auxiliary
character.

5. Notwithstanding the provisions of para-

graphs 1 and 2, where a person - other than
an agent of an independent status to whom

paragraph 6 applies - is acting in a Con-
tracting State on behalf of an enterprise of

the other Contracting State, that enterprise

2748

3. Byggnads-, anl�ggnings-, installations-

och monteringsverksamhet eller d�rmed
sammanh�ngande �vervakande verksamhet
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�l-
le" inte innefatta:

a) anv�ndningen av anordningar uteslutan-

de f�r lagring, utst�llning eller leverans av
f�retaget tillh�riga varor,

b) innehavet av ett f�retaget tillh�rigt

varulager uteslutande f�r lagring, utst�llning
eller leverans,

c) innehavet av ett f�retaget tillh�rigt

varulager uteslutande f�r bearbetning eller

f�r�dling genom annat f�retags f�rsorg,

d) innehavet av stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r ink�p av
varor eller inh�mtande av upplysningar f�r
f�retaget,

e) innehavet av stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r att f�r
f�retaget bedriva annan verksamhet av f�rbe-
redande eller bitr�dande art, och

f) innehavet av stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r att kom-
binera verksamheter som anges i punkterna
a)-e), under f�ruts�ttning att hela den verk-
samhet som bedrivs fr�n den stadigvarande
platsen f�r aff�rsverksamhet p� grund av
denna kombination �r av f�rberedande eller
bitr�dande art.

5. Om en person (som inte �r s�dan obe-

roende representant p� vilken punkt 6 till-
l�mpas) �r verksam i en avtalsslutande stat
f�r ett f�retag i den andra avtalsslutande
staten, anses detta f�retag - utan hinder av
best�mmelserna i punkterna 1 och 2 - ha

SFS 1995:1468

fest driftst�lle i den f�rstn�mnda avtalsslutan-

de staten betr�ffande varje verksamhet som
denna person bedriver f�r f�retaget om han

har och i denna stat regelm�ssigt anv�nder

fullmakt att sluta avtal i f�retagets namn
s�vida inte verksamheten �r 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 aff�rsverksamhet till
fest driftst�lle enligt best�mmelserna i n�mn-
da punkt.

6. F�retag i en avtalsslutande stat anses

inte ha fest driftst�lle i den andra avtalsslu-
tande staten endast p� den grund att f�retaget

bedriver aff�rsverksamhet i denna stat genom

f�rmedling av m�klare, kornmission�r eller
annan oberoende representant, under f�rut-
s�ttning att s�dan person d�rvid bedriver sin
sedvanliga aff�rsverksamhet.

7. Den omst�ndigheten att ett bolag med

hemvist i en avtalsslutande stat kontrollerar
eller kontrolleras av ett bolag med hemvist i
den andra avtalsslutande staten eller ett bolag
som bedriver aff�rsverksamhet i denna andra
stat (antingen fr�n fest driftst�lle eller p�
annat s�tt), medf�r inte i och f�r sig att
n�gotdera bolaget utg�r fest driftst�lle f�r det
andra.

Artikel 6

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar av fest egendom
(inbegripet inkomst av lantbruk eller skogs-
bruk) bel�gen i den andra avtalsslutande

staten, f�r beskattas i denna andra stat.

2749

shall be deemed to have a permanent estab-
lishment in the first-mentioned State in re-
spect of any activities which that person

undertakes for the enterprise, if such a per-

son has, and habitually exercises, in that
State an authority to conclude contracts in

the name of the enterprise, unless the ac-
tivities 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 perma-

nent establishment under the provisions of

that paragraph.

6. An enterprise shall not be deemed to

have a permanent establishment in a Con-
tracting State merely because it carries on
business in that State through a broker,
general commission agent or any other agent
of an independent status, provided that such

persons are acting in the ordinary course of
their business.

7. The fact that a company which is a

resident of a Contracting State controls or is
controlled by a company which is a resident
of the other Contracting State, or which
carries on business in that other State (whe-
ther through a permanent establishment or

otherwise), shall not of itself constitute either
company as a permanent establishment of the
other.

Article 6

Income from Immovable Property

1. Income derived by a resident of a Con-

tracting State from immovable property,
including income from agriculture or fore-
stry, situated in the other Contracting State
may be taxed in that other State.

SFS 1995:1468

2. The term "immovable property" shall

have the meaning which it has under the law
of the Contracting State in which the pro-
perty in question is situated. The term shall
in any case include property accessory to
immovable property, livestock and equipment

used in agriculture and forestry, rights to
which the provisions of general law respect-
ing landed property apply, buildings, usu-
fruct of immovable property and rights to
variable or fixed payments as consideration
for the working of, or the right to work,
mineral deposits, sources and other natural
resources. Ships, boats and aircraft shall not
be regarded as immovable property.

3. The provisions of paragraph 1 shall

apply to income derived from the direct use,
letting or use in any other form of immov-
able property.

4. The provisions of paragraphs 1 and 3

shall also apply to the income from immov-
able property of an enterprise and to income
from immovable property used for the per-

formance of independent personal services.

Article 7

Business Profits

1. The profits of an enterprise of a Con-

tracting State shall be taxable only in that
State unless the enterprise carries on business
in the other Contracting State through a
permanent establishment situated therein. If
the enterprise carries on business as afore-
said, the profits of the enterprise may be

taxed in the other State but only so much of
them as is attributable to that permanent

establishment.

2750

2. Uttrycket "fest egendom" har den be-

tydelse som uttrycket har enligt lagstiftningen
i den avtalsslutande stat d�r egendomen �r

bel�gen. Uttrycket inbegriper dock alltid
tillbeh�r till fast egendom, levande och d�da
inventarier i lantbruk och skogsbruk, r�ttig-
heter p� vilka best�mmelserna i privatr�tten
om fest egendom till�mpas, byggnader,
nyttjander�tt till fest egendom samt r�tt till
f�r�nderliga eller festa ers�ttningar for nytt-

jandet av eller r�tten att nyttja mineral f�re-

komst, k�lla eller annan naturtillg�ng. Skepp,
b�tar och luftfartyg anses inte vara fest
egendom.

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

inkomst som f�rv�rvas genom omedelbart
brukande, genom uthyrning eller annan
anv�ndning av fest egendom.

4. Best�mmelserna i punkterna 1 och 3

till�mpas �ven p� inkomst av fest egendom
som tillh�r f�retag och p� inkomst av fest
egendom som anv�nds vid sj�lvst�ndig yrkes-
ut�vning.

Artikel 7

Inkomst av r�relse

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

avtalsslutande stat f�rv�rvar, beskattas endast
i denna stat, s�vida inte f�retaget bedriver
r�relse i den andra avtalsslutande staten fr�n

d�r bel�get fest driftst�lle. Om f�retaget
bedriver r�relse p� nyss angivet s�tt, f�r
f�retagets inkomst beskattas i den andra
staten, men endast s� stor del d�rav som �r
h�n f�rlig till det festa driftst�llet.

SFS 1995:1468

2. Om foretag i en avtalsslutande stat

bedriver r�relse i den andra avtalsslutande

staten fr�n dar bel�get fest driftst�lle, h�n-
f�rs, om inte best�mmelserna i punkt 3
f�ranleder annat, i vardera avtalsslutande
staten till det festa driftst�llet den inkomst
som det kan antas att driftst�llet skulle ha
f�rv�rvat, om det varit ett frist�ende f�retag,
som bedrivit verksamhet av samma eller

liknande slag under samma eller liknande

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

3. Vid best�mmandet av fest driftst�lles

inkomst medges avdrag f�r utgifter som
uppkommit f�r det festa driftst�llet, h�runder
inbegripna utgifter f�r f�retagets ledning och
allm�nna f�rvaltning, oavsett om utgifterna

uppkommit i den stat d�r det festa driftst�llet
�r bel�get eller annorst�des.

4. I den m�n inkomst h�nforlig till fest

driftst�lle brukat i en avtalsslutande stat
best�mmas p� grundval av en f�rdelning av

f�retagets hela inkomst p� de olika delarna

av f�retaget, hindrar best�mmelserna i punkt
2 inte att i denna avtalsslutande stat den
skattepliktiga inkomsten best�ms genom ett
s�dant f�rfarande. Den f�rdelningsmetod som
anv�nds skall dock vara s�dan att resultatet
�verensst�mmer med principerna i denna
artikel.

5. Inkomst h�nf�rs inte till fest driftst�lle

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

6. Vid till�mpningen av f�reg�ende punk-

ter best�ms inkomst som �r h�nforlig till det
fasta driftst�llet genom samma f�rfarande �r

2751

2. Subject to the provisions of para-

graph 3, where an enterprise of a Contract-
ing State carries on business in the other
Contracting State through a permanent estab-
lishment 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 establishment, there shall be
allowed as deductions expenses which are
incurred for the purposes of the permanent
establishment including executive and general
administrative expenses so incurred, whether
in the Contracting State in which the perma-
nent establishment is situated or elsewhere.

4. In so far as it has been customary in a

Contracting State to determine the profits to
be attributed to a permanent establishment on
the basis of an apportionment of the total
profits of the enterprise to its various parts,
nothing in paragraph 2 shall preclude that
Contracting State from determining the

profits to be taxed by such an apportionment
as may be customary. The method of appor-
tionment adopted shall, however, be such
that the result shall be in accordance with the
principles contained in this Article.

5. No profits shall be attributed to a per-

manent establishment by reason of the mere
purchase by that permanent establishment of

goods or merchandise for the enterprise.

6. For the purposes of the preceding para-

graphs, the profits to be attributed to the
permanent establishment shall be determined

SFS 1995:1468

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

7. Where profits include items of income

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

Article 8

Shipping and Air Transport

1. Profits of an enterprise of a Contracting

State from the operation of ships or aircraft
in international traffic shall be taxable only
in that Contracting State.

2. For the purposes of this Article, profits

from the operation of ships or aircraft in
international traffic shall include:

(a) profits derived from the rental on a

bare boat basis of ships or aircraft used in
international traffic,

(b) profits derived from the use or rental

of containers,

if such profits are incidental to the profits to
which the provisions of paragraph 1 apply.

3. With respect to profits derived by the

air transport consortium Scandinavian Air-

lines System (SAS) the provisions of para-
graph 1 shall apply only to such part of the
profits as corresponds to the participation
held in that consortium by AB Aerotransport
(ABA), the Swedish partner of Scandinavian

Airlines System (SAS).

4. The provisions of paragraph 1 shall also

apply to profits from the participation in a
pool, a joint business or an international
operating agency.

2752

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

7. Ing�r i inkomst av r�relse inkomster

som behandlas s�rskilt i andra artiklar av
detta avtal, ber�rs best�mmelserna i dessa
artiklar inte av reglerna i denna artikel.

Artikel 8

Sj�fart och luftfart

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

avtalsslutande stat genom anv�ndningen av
skepp eller luftfartyg i internationell trafik

beskattas endast i denna avtalsslutande stat.

2. Vid till�mpningen av denna artikel skall

inkomst fr�n anv�ndningen av skepp eller
luftfartyg i internationell trafik inkludera:

a) inkomst som f�rv�rvas genom uthyrning

av obemannade skepp eller luftfartyg som
anv�nds i internationell trafik,

b) inkomst som f�rv�rvas genom anv�n-

dande eller uthyrning av containers,

om s�dan inkomst har samband med f�r-
v�rvandet av inkomst som avses i punkt 1.

3. Best�mmelserna i punkt 1 till�mpas

betr�ffande inkomst som f�rv�rvas av luft-

fartskonsortiet Scandinavian Airlines System
(SAS) endast i fr�ga om den del av inkoms-
ten som motsvarar den andel i konsortiet som
innehas av AB Aerotransport (ABA), den
svenske del�garen i Scandinavian Airlines

System (SAS).

4. Best�mmelserna i punkt 1 till�mpas

�ven p� inkomst som f�rv�rvas genom delta-
gande i en pool, ett gemensamt foretag eller
en internationell driftsorganisation.

SFS 1995:1468

Artikel 9

F�retag med intressegemenskap

1. I fall d�

a) ett foretag i en avtalsslutande stat direkt

eller indirekt deltar i ledningen eller kontrol-
len 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

foretag i en avtalsslutande stat som ett fore-
tag i den andra avtalsslutande staten eller
�ger del i b�da dessa f�retags kapital, iakttas
f�ljande.

Om mellan f�retagen i fr�ga om handelsf�r-
bindelser eller finansiella f�rbindelser avtalas

eller f�reskrivs villkor, som avviker fr�n
dem som skulle ha avtalats mellan av varand-
ra oberoende f�retag, f�r all inkomst, som
utan s�dana villkor skulle ha tillkommit det
ena f�retaget men som p� grund av villkoren
i fr�ga inte tillkommit detta f�retag, inr�knas
i detta f�retags inkomst och beskattas i

�verensst�mmelse d�rmed.

2. I fall d� en avtalsslutande stat i inkoms-

ten f�r ett f�retag i denna stat inr�knar -
och i �verensst�mmelse d�rmed beskattar -
inkomst, f�r vilken ett f�retag i den andra
avtalsslutande staten beskattats i denna andra
stat, samt den s�lunda inr�knade inkomsten

�r s�dan som skulle ha tillkommit f�retaget
i den f�rstn�mnda staten om de villkor som
avtalats mellan f�retagen hade varit s�dana
som skulle ha avtalats mellan av varandra
oberoende f�retag, skall denna andra stat

genomf�ra vederb�rlig justering av det
skattebelopp som p�f�rts f�r inkomsten d�r.
Vid s�dan justering iakttas �vriga best�mmel-
ser i detta avtal och de beh�riga myndig-

heterna i de avtalsslutande staterna �ver-
l�gger vid behov med varandra.

2753

Article 9

Associated Enterprises

1. Where:

(a) an enterprise of a Contracting State

participates directly or indirectly in the
management, control or capital of an enter-
prise of the other Contracting State; or

(b) the same persons participate directly or

indirectly in the management, control or
capital of an enterprise of a Contracting State
and an enterprise of the other Contracting

State,

and in either case conditions are made or
imposed between the two enterprises in their
commercial or financial relations which
differ from those which would be made

between independent enterprises, then any
profits which would, but for those condi-

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

2. Where a Contracting State includes in

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

been charged to tax in that other State and
the profits so included are profits which
would have accrued to the enterprise of the

first-mentioned State if the conditions made

between the two enterprises had been those
which would have been made between in-
dependent enterprises, then that other State
shall make an appropriate adjustment to the

amount of the tax charged therein on those
profits. In determining such adjustment, due
regard shall be had to the other provisions of
this Convention and the competent authorities
of the Contracting States shall if necessary
consult each other.

87-SFS 1995

SFS 1995:1468

Article 10

Dividends

1. Dividends paid by a company which is

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

2. Notwithstanding the provisions of para-

graph 1, such dividends may also be taxed in
the Contracting State of which the company

paying the dividends is a resident and ac-
cording to the laws of that State, but if the

recipient is the beneficial owner of the divi-
dends, the tax so charged shall not exceed 15
per cent of the gross amount of the divi-
dends. However, if the beneficial owner is a
company (other than a partnership) which

holds at least 25 per cent of the capital of the
company paying the dividends, the dividends
shall -

(a) be exempt from tax in the Contracting

State of which the company paying the
dividends is a resident if such dividends are,
without having regard to any tax payable in
terms of this paragraph, exempt from tax in
the State of which the recipient is a resident;

(b) be subject to tax in the Contracting

State of which the company paying the
dividends is a resident at a rate not exceed-
ing 7.5 per cent of the gross amount of the
dividends in any other case.

This paragraph shall not affect the taxation

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

3. The term "dividends" as used in this

Article means income from shares or other
rights participating in profits (not being
debt-claims), as well as income from other

corporate rights which is subjected to the
same taxation treatment as income from

2754

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. Utan hinder av best�mmelserna i punkt

1 f�r emellertid utdelningen beskattas �ven i

den avtalsslutande stat d�r bolaget som
betalar utdelningen har hemvist, enligt lag-
stiftningen i denna stat, men om mottagaren

har r�tt till utdelningen f�r skatten inte �ver-

stiga 15 procent av utdelningens bruttobe-
lopp. Om emellertid den som har r�tt till

utdelningen �r ett bolag (med undantag f�r
handelsbolag) som innehar minst 25 procent
av det utdelande bolagets kapital, skall ut-
delningen

a) vara undantagen fr�n beskattning i den

avtalsslutande stat i vilken det bolag som
betalar utdelningen har hemvist om utdel-
ningen �r, utan h�nsyn till s�dan skatt som
avses i denna punkt, undantagen fr�n skatt i
den stat d�r mottagaren har hemvist; eller

b) kunna beskattas i den avtalsslutande stat

i vilken bolaget som betalar utdelningen har

hemvist med h�gst 7,5 procent av utdelning-
ens bruttobelopp i �vriga fall.

Denna punkt ber�r inte bolagets beskatt-

ning f�r vinst av vilken utdelningen betalas.

3. Med uttrycket "utdelning" f�rst�s i

denna artikel inkomst av aktier eller andra
r�ttigheter, som inte �r fordringar, med r�tt
till andel i vinst, samt inkomst av andra an-
delar i bolag som enligt lagstiftningen i den
avtalsslutande stat d�r det utdelande bolaget

SFS 1995:1468

har hemvist vid beskattningen behandlas p�

samma s�tt som inkomst av aktier.

4. Best�mmelserna i punkterna 1 och 2

till�mpas inte, om den som har r�tt till ut-
delningen har hemvist i en avtalsslutande stat
och bedriver r�relse i den andra avtalsslutan-
de staten, d�r bolaget som betalar utdelning-
en har hemvist, fr�n d�r bel�get fest driftst�l-
le eller ut�var sj�lvst�ndig yrkesverksamhet
i denna andra stat fr�n d�r bel�gen stadigva-
rande anordning, samt den andel p� grund av

vilken utdelningen betalas �ger verkligt
samband med det fasta driftst�llet eller den
stadigvarande anordningen. I s�dant fell
till�mpas best�mmelserna i artikel 7 respekti-
ve artikel 14.

5. Om bolag med hemvist i en avtalsslu-

tande stat f�rv�rvar inkomst fr�n den andra
avtalsslutande staten, f�r denna andra stat
inte beskatta utdelning som bolaget betalar,

utom i den m�n utdelningen betalas till
person med hemvist i denna andra stat eller

i den m�n den andel p� grund av vilken
utdelningen betalas �ger verkligt samband
med fest driftst�lle eller stadigvarande anord-
ning i denna andra stat, och ej heller p�
bolagets icke utdelade vinst ta ut en skatt
som utg�r p� icke utdelad vinst, �ven om

utdelningen eller den icke utdelade vinsten
helt eller delvis utg�rs av inkomst som
uppkommit i denna andra stat.

Artikel 11

R�nta

1. R�nta, som h�rr�r fr�n en avtalsslutande

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

endast i denna andra stat, om personen i

2755

shares by the laws of the Contracting State
of which the company making the distribu-
tion is a resident.

4. The provisions of paragraphs 1 and 2

shall not apply if the beneficial owner of the
dividends, being a resident of a Contracting
State, carries on business in the other Con-
tracting State of which the company paying
the dividends is a resident, through a perma-

nent establishment situated therein, or per-
forms in that other State independent perso-
nal services from a fixed base situated there-
in, and the holding in respect of which the
dividends are paid is effectively connected

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

5. Where a company which is a resident of

a Contracting State derives profits or income

from the other Contracting State, that other
State may not impose any tax on the divi-
dends paid by the company, except in so far
as such dividends are paid to a resident of

that other State or in so far 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 undi-
stributed profits to a tax on undistributed
profits, even if the dividends paid or the
undistributed profits consist wholly or partly
of profits or income arising in such other
State.

Article 11

Interest

1. Interest arising in a Contracting State

and paid to a resident of the other Contract-
ing State shall be taxable only in that other
State, provided such resident is the beneficial

SFS 1995:1468

owner of the interest and is subject to tax
thereon in that other State.

2. The term "interest" as used in this

Article means income from debt-claims of
every kind, whether or not secured by mort-

gage and whether or not carrying a right to

participate i n t h e d e b t o r ' s a n d i n

particular, income from government securiti-
es and income from bonds or debentures,
including premiums and prizes attaching to
such securities, bonds or debentures. Penalty
charges for late payment shall not be regard-
ed as interest for the purposes of this Article.

3. The provisions of paragraph 1 shall not

apply if the beneficial owner of the interest,
being a resident of a Contracting State,
carries on business in the other Contracting
State in which the interest arises, through a
permanent establishment situated therein, or

performs in that other State independent
personal services from a fixed base situated
therein, and the debt-claim in respect of
which the interest is paid is effectively con-

nected with such permanent establishment or

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

4. Interest shall be deemed to arise in a

Contracting State when the payer is that State
itself, a political subdivision, a local authori-

ty or a resident of that State. Where, how-
ever, the person paying the interest, whether
he is a resident of a Contracting State or not,

has in a Contracting State a permanent estab-
lishment 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 dee-

med to arise in the State in which the perma-

nent establishment or fixed base is situated.

2756

fr�ga har r�tt till r�ntan och �r skattskyldig
f�r r�ntan i denna andra stat.

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

artikel inkomst av varje slags fordran, an-
tingen den s�kerst�llts genom inteckning i

fast egendom eller inte och antingen den

inte. Uttrycket �syftar s�rskilt inkomst av
v�rdepapper, som utf�rdats av staten, och
inkomst av obligationer eller debentures, d�ri
inbegripna agiobelopp och vinster som h�n-
f�r sig till s�dana v�rdepapper, obligationer
eller debentures. Straffavgift p� grund av sen
betalning anses inte som r�nta vid till�mp-

ningen av denna artikel.

3. Best�mmelserna i punkten 1 till�mpas

inte, om den som har r�tt till r�ntan har
hemvist i en avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande staten, fr�n

vilken r�ntan h�rr�r, fr�n d�r bel�get fast
driftst�lle eller ut�var sj�lvst�ndig yrkesverk-
samhet i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den fordran
f�r vilken r�ntan betalas �ger verkligt sam-

band med det fasta driftst�llet eller den
stadigvarande anordningen. I s�dant fall
till�mpas best�mmelserna i artikel 7 respekti-
ve artikel 14.

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

de stat om utbetalaren �r den staten sj�lv,
politisk 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 stadigvarande anordning i
samband med vilken den skuld uppkommit
p� vilken r�ntan betalas, och r�ntan belastar
det fasta driftst�llet eller den stadigvarande

anordningen, anses r�ntan h�rr�ra fr�n den
stat d�r det fasta driftst�llet eller den stadig-

varande anordningen finns.

SFS 1995:1468

5. D� p� grund av s�rskilda f�rbindelser

mellan utbetalaren och den som har r�tt till
r�ntan eller mellan dem b�da och annan
person r�ntebeloppet, med h�nsyn till den
fordran for vilken r�ntan betalas, �verstiger
det belopp som skulle ha avtalats mellan
utbetalaren och den som har r�tt till r�ntan
om s�dana f�rbindelser inte f�relegat, till-
l�mpas best�mmelserna i denna artikel endast
p� sistn�mnda belopp. I s�dant fall beskattas
�verskjutande belopp enligt lagstiftningen i
vardera avtalsslutande staten med iakttagande
av �vriga best�mmelser i detta avtal.

Artikel 12

Royalty

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

tande stat och som betalas till person med
hemvist i den andra avtalsslutande staten,
beskattas endast i denna andra stat, om
personen i fr�ga har r�tt till royaltyn och �r
skattskyldig f�r royaltyn i denna andra stat.

2. Med uttrycket "royalty" forst�s i denna

artikel varje slags betalning som tas emot
s�som ers�ttning f�r nyttjandet av eller f�r
r�tten att nyttja upphovsr�tt till litter�rt,
konstn�rligt eller vetenskapligt verk, h�ri

inbegripet biograffilm och film, band eller
skivor f�r radio- eller televisionsuts�ndning,

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

vetenskaplig natur.

2757

5. Where, by reason of a special relation-

ship between the payer and the beneficial
owner or between both of them and some
other person, the amount of the interest,
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 a 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.

Article 12

Royalties

1. Royalties arising in a Contracting State

and paid to a resident of the other Contract-
ing State shall be taxable only in that other

State if such resident is the beneficial owner
of the royalties and is subject to tax thereon
in that other State.

2. The term "royalties" as used in this

Article means payments of any kind received
as a consideration for the use of, or the right
to use, any copyright of literary, artistic or

scientific work, including cinematograph
films and films, tapes or discs for radio or
television broadcasting, any patent, trade
mark, design or model, plan, secret formula
or process, or for information concerning
industrial, commercial or scientific experien-
ce.

SFS 1995:1468

3. The provisions of paragraph 1 shall not

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

4. Royalties shall be deemed to arise in a

Contracting State when the payer is that State
itself, a political subdivision, a local authori-
ty or a resident of that State. Where, how-
ever, the person paying the royalties, whe-

ther he is a resident of a Contracting State or

not, has in a Contracting State a permanent
establishment or a fixed base with which the
right or property in respect of which the
royalties are paid is effectively connected,

and such royalties are borne by such perma-
nent establishment or fixed base, then such
royalties shall be deemed to arise in the State
in which the permanent establishment or
fixed base is situated.

5. Where, by reason of a special relation-

ship between the payer and the beneficial
owner or between both of them and some
other person, the amount of the royalties
paid, having regard to the use, right or in-

formation 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 a case,
the excess part of the payments shall remain
taxable according to the laws of each Con-
tracting State, due regard being had to the

other provisions of this Convention.

2758

3. Best�mmelserna i punkt 1 till�mpas inte,

om den som har r�tt till royaltyn har hemvist
i en avtalsslutande stat och bedriver r�relse
i den andra avtalsslutande staten, fr�n vilken
royaltyn h�rr�r, fr�n d�r bel�get fest drift-
st�lle eller ut�var sj�lvst�ndig yrkesverksam-
het i denna andra stat fr�n d�r bel�gen sta-
digvarande anordning, samt den r�ttighet
eller egendom i fr�ga om vilken royaltyn
betalas �ger verkligt samband med det festa
driftst�llet eller den stadigvarande anord-
ningen. I s�dant fall till�mpas best�mmelser-
na i artikel 7 respektive artikel 14.

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

tande stat om utbetalaren �r staten sj�lv,

politisk underavdelning, lokal myndighet
eller person med hemvist i denna stat. Om
emellertid den person som betalar royaltyn,
antingen han har hemvist i en avtalsslutande
stat eller inte, i en avtalsslutande stat har fest
driftst�lle eller stadigvarande anordning med
vilken den r�ttighet eller egendom i fr�ga om
vilken royaltyn betalas �ger verkligt sam-
band, och royaltyn belastar det festa driftst�l-
let eller den stadigvarande anordningen,
anses royaltyn h�rr�ra fr�n den stat d�r det
festa driftst�llet eller den stadigvarande
anordningen finns.

5. 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, det erlagda royaltybeloppet, med
h�nsyn till det nyttjande, den r�ttighet eller
den upplysning f�r vilken royaltyn betalas,
�verstiger det belopp som skulle ha avtalats
mellan utbetalaren och den som har r�tt till

royaltyn om s�dana f�rbindelser inte f�re-
legat, till�mpas best�mmelserna i denna
artikel endast p� sistn�mnda belopp. I s�dant
fell beskattas �verskjutande belopp enligt
lagstiftningen i vardera avtalsslutande staten
med iakttagande av �vriga best�mmelser i
detta avtal.

SFS 1995:1468

Artikel 13

Realisationsvinst

1. Vinst, som person med hemvist i en

avtalsslutande stat f�rv�rvar p� grund av
�verl�telse av s�dan fat egendom som avses
i artikel 6 och som �r bel�gen i den andra
avtalsslutande staten, eller p� grund av
avyttring av andelar i ett bolag vars tillg�ng-
ar i huvudsak best�r av s�dan egendom, f�r
beskattas i den stat d�r egendomen �r be-
l�gen.

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

egendom, som utg�r del av r�relsetillg�ngar-
na i fast driftst�lle, vilket ett foretag i en
avtalsslutande stat har i den andra avtalsslu-
tande staten, eller av l�s egendom, h�nforlig
till stadigvarande anordning f�r att ut�va
sj�lvst�ndig yrkesverksamhet, som person
med hemvist i en avtalsslutande stat har i den
andra avtalsslutande staten, f�r beskattas i
denna andra stat. Detsamma 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 stadigvarande anordning.

3. Vinst som person med hemvist i en

avtalsslutande stat f�rv�rvar p� grund av
�verl�telse av skepp eller luftfartyg som
anv�nds i internationell trafik eller av l�s
egendom som �r h�nforlig till anv�ndningen
av s�dana skepp eller luftfartyg, beskattas
endast i denna stat. Best�mmelserna i denna
punkt till�mpas betr�ffande vinst som f�r-
v�rvas av luftfartskonsortiet Scandinavian
Airlines System (SAS) men endast i fr�ga
om den del av vinsten som motsvarar den

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

2759

Article 13

Capital Gains

1. Gains derived by a resident of a Con-

tracting State from the alienation of immov-
able property referred to in Article 6 and
situated in the other Contracting State, or
from the alienation of shares in a company
the assets of which consist principally of
such property, may be taxed in that other
State.

2. Gains from the alienation of movable

property forming part of the business pro-
perty of a permanent establishment which an
enterprise of a Contracting State has in the
other Contracting State or of movable pro-

perty pertaining to a fixed base available to
a resident of a Contracting State in the other

Contracting State for the purpose of perform-
ing 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 Con-

tracting State from the alienation of ships or
aircraft operated in international traffic or
movable property pertaining to the operation
of such ships or aircraft, shall be taxable
only in that State. With respect to gains

derived by the air transport consortium
Scandinavian Airlines System (SAS), the

provisions of this paragraph shall apply only
to such portion of the gains as corresponds to
the participation held in that consortium by

AB Aerotransport (ABA), the Swedish part-
ner of Scandinavian Airlines System (SAS).

SFS 1995:1468

4. Gains from the alienation of any pro-

perty other than that referred to in para-
graphs 1, 2 and 3, shall be taxable only in
the Contracting State of which the alienator
is a resident.

5. Notwithstanding the provisions of para-

graph 4, gains from the alienation of shares
or other corporate rights of a company which
is a resident of one of the Contracting States
derived by an individual who was a resident
of that State and who after acquiring such
shares or rights has become a resident of the
other Contracting State, may be taxed in the
first-mentioned State if the alienation of the
shares or other corporate rights occur at any
time during the period of ten years next

following the date on which the individual

has ceased to be a resident of the first-men-
tioned State.

Article 14

Independent Personal Services

1. Income derived by an individual who is

a resident of a Contracting State in respect of
professional services or other activities of an
independent character shall be taxable only
in that State unless he has a fixed base regu-
larly available to him in the other Contract-

ing State for the purpose of performing his
activities. If he has such a fixed base, the
income may be taxed in the other State but
only so much of it as is attributable to that

fixed base.

2. The term "professional services" in-

cludes especially independent scientific,
literary, artistic, educational or teaching
activities as well as the independent activities
of physicians, lawyers, engineers, architects,
dentists and accountants.

2760

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

egendom �n s�dan som avses i punkterna

1-3 beskattas endast i den avtalsslutande stat

d�r �verl�taren har hemvist.

5. Vinst p� grund av avyttring av andelar

eller andra r�ttigheter i ett bolag, med hem-
vist i en av de avtalsslutande staterna, som

f�rv�rvas av en fysisk person som har haft

hemvist i denna stat och som efter f�rv�rvet
av andelarna eller r�ttigheterna f�tt hemvist
i den andra avtalsslutande staten f�r - utan
hinder av best�mmelserna i punkt 4 - be-

skattas i den f�rstn�mnda avtalsslutande
staten om avyttringen av andelarna eller
r�ttigheterna intr�ffar vid n�got tillf�lle under
en period av tio �r som f�ljer n�rmast efter
det att personen upph�rt att ha hemvist i den
f�rstn�mnda staten.

Artikel 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som en fysisk person med

hemvist i en avtalsslutande stat f�rv�rvar
genom att ut�va fritt yrke eller annan sj�lv-
st�ndig verksamhet, beskattas endast i denna
stat om han inte har en stadigvarande anord-
ning i den andra avtalsslutande staten som
regelm�ssigt st�r till hans f�rfogande f�r att
ut�va versamheten. Om s� �r fallet, f�r
s�dan inkomst ocks� beskattas i den andra
avtalsslutande staten, men endast s� stor del
av den som �r h�nf�rlig till denna stadigva-
rande anordning.

2. Uttrycket "fritt yrke" inbegriper s�rskilt

sj�lvst�ndig vetenskaplig, litter�r och konst-
n�rlig verksamhet, uppfostrings- och under-
visningsverksamhet samt s�dan sj�lvst�ndig
verksamhet som l�kare, advokat, ingenj�r,
arkitekt, tandl�kare och revisor ut�var.

SFS 1995:1468

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

18 och 19 f�ranleder annat, beskattas l�n och

annan liknande ers�ttning som person med
hemvist i en avtalsslutande stat uppb�r p�
grund av anst�llning endast i denna stat,
s�vida inte arbetet utf�rs i den andra av-
talsslutande staten. Om arbetet utf�rs i denna
andra stat, f�r ers�ttning som uppb�rs for
arbetet beskattas d�r.

2. Utan hinder av best�mmelserna i punkt

1 beskattas ers�ttning, som person med

hemvist i en avtalsslutande stat uppb�r f�r
arbete som utf�rs i den andra avtalsslutande

staten, endast i den f�rstn�mnda staten, om

a) mottagaren vistas i den andra staten

under tidrymd eller tidrymder som samman-
lagt inte �verstiger 183 dagar under en
tolvm�nadersperiod som b�rjar eller slutar
under beskattnings�ret i fr�ga, och

b) ers�ttningen betalas av arbetsgivare som

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

c) ers�ttningen inte belastar fast driftst�lle

eller stadigvarande anordning som arbets-
givaren har i den andra staten.

3. Utan hinder av foreg�ende best�mmelser

i denna artikel f�r ers�ttning f�r arbete, som
utf�rs ombord p� skepp eller luftfartyg som
anv�nds i internationell trafik av ett f�retag
med hemvist i en avtalsslutande stat, be-
skattas i denna stat. Om person med hemvist
i Sverige uppb�r inkomst av arbete, vilket
utf�rs ombord p� ett luftfartyg som anv�nds
i internationell trafik av luftfartskonsortiet
Scandinavian Airlines System (SAS), beskat-
tas inkomsten endast i Sverige.

2761

Article 15

Dependent Personal Services

1. Subject to the provisions of Articles 16,

18, and 19, salaries, wages and other similar

remuneration derived by a resident of a
Contracting State in respect of an employ-
ment shall be taxable only in that State
unless the employment is exercised in the
other Contracting State. If the employment is
so exercised, such remuneration as is derived
therefrom may be taxed in that other State.

2. Notwithstanding the provisions of para-

graph 1, remuneration derived by a resident
of a Contracting State in respect of an em-

ployment exercised in the other Contracting
State shall be taxable only in the first-men-
tioned State if:

(a) the recipient is present in the other

State for a period or periods not exceeding in
the aggregate 183 days in any twelve month
period commencing or ending in the fiscal

year concerned; and

(b) the remuneration is paid by or on

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

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

3. Notwithstanding the preceding provi-

sions of this Article, remuneration derived in
respect of an employment exercised aboard

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

SFS 1995:1468

Article 16

Directors' Fees

Directors' fees and similar payments deri-

ved by a resident of a Contracting State in
his capacity as a member of the board of
directors of a company which is a resident of

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

Article 17

Entertainers and Sportsmen

1. Notwithstanding the provisions of Ar-

ticles 7, 14 and 15, income derived by a
resident of a Contracting State as an entertai-
ner such as a theatre, motion picture, radio
or television artiste, or a musician, or as a
sportsman, from his personal activities as
such exercised in the other Contracting State,
may be taxed in that other State.

2. Where income in respect of personal

activities exercised by an entertainer or a
sportsman in his capacity as such accrues not
to the entertainer or sportsman himself but to
another person, that income may, notwith-
standing the provisions of Articles 7, 14 and

15, be taxed in the Contracting State in

which the activities of the entertainer or

sportsman are exercised.

Article 18

Pensions, Annuities and Similar Payments

1. Pensions and other similar remunera-

tion, disbursements under the Social Security
legislation and annuities arising in a Con-
tracting State and paid to a resident of the

2762

Artikel 16

Styrelsearvode

Styrelsearvode och liknande ers�ttning,

som person med hemvist i en avtalsslutande
stat uppb�r i egenskap av medlem i styrelse
i bolag med hemvist i den andra avtalsslutan-

de staten, f�r beskattas i denna andra stat.

Artikel 17

Artister och sportut�vare

1. Utan hinder av best�mmelserna i artik-

larna 7, 14 och 15 f�r inkomst, som person
med hemvist i en avtalsslutande stat f�rv�r-
var 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 sportut�vare, beskattas i denna andra
stat.

2. I fall d� inkomst genom personlig verk-

samhet, som artist eller sportut�vare ut�var
i denna egenskap, inte tillfaller artisten eller
sportut�varen sj�lv utan annan person, f�r
denna inkomst, utan hinder av best�mmelser-
na i artiklarna 7, 14 och 15, beskattas i den

avtalsslutande stat d�r artisten eller sport-
ut�varen ut�var verksamheten.

Artikel 18

Pension, livr�nta och liknande ers�ttning

1. Pension och annan liknande ers�ttning,

utbetalning enligt socialf�rs�kringslagstift-
ningen och livr�nta, vilka h�rr�r fr�n en
avtalsslutande stat och betalas till person med

SFS 1995:1468

hemvist i den andra avtalsslutande staten, f�r
beskattas i den f�rstn�mnda staten.

2. Med uttrycket "livr�nta" f�rst�s ett

festst�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 verk-
st�lla dessa utbetalningar som ers�ttning f�r
d�remot fullt svarande vederlag i pengar eller

pengars v�rde.

Artikel 19

Offentlig tj�nst

1. a) Ers�ttning (med undantag f�r pen-

sion), som betalas av en avtalsslutande stat,
en av dess politiska underavdelningar eller
lokala myndigheter till fysisk person p�

grund av arbete som utf�rs i denna stats,
underavdelnings eller myndighets tj�nst,
beskattas endast i denna stat.

b) S�dan ers�ttning beskattas emellertid

endast i den andra avtalsslutande staten, om
arbetet utf�rs i denna andra stat och personen
i fr�ga har hemvist i denna stat och

1) �r medborgare i denna stat, eller

2) inte fick hemvist i denna stat uteslu-

tande f�r att utf�ra arbetet.

2. Best�mmelserna i artiklarna 15 och 16

till�mpas p� ers�ttning som betalas p� grund
av arbete som utf�rts i samband med r�relse
som bedrivs av en avtalsslutande stat, dess

politiska underavdelning eller lokala myndig-
het.

2763

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

2. The term "annuity" means a stated sum

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

Article 19

Government Service

1. (a) Remuneration, other than a pension,

paid by a Contracting State or a political
subdivision or a local authority thereof to an
individual in respect of services rendered to
that State or subdivision or authority shall be
taxable only in that State.

(b) However, such remuneration shall be

taxable only in the other Contracting State if
the services are rendered in that other State

and the individual is a resident of that State
who:

(i) is a national of that State; or
(ii) did not become a resident of that

State solely for the purpose of rendering
the services.

2. The provisions of Articles 15 and 16

shall apply to remuneration in respect of
services rendered in connection with a busi-

ness carried on by a Contracting State or a
political subdivision or a local authority
thereof.

SFS 1995:1468

Article 20

Students and Business Apprentices

A student or business apprentice who is

present in a Contracting State solely for the
purpose of his education or training and who
is, or immediately before being so present
was, a resident of the other Contracting
State, shall be exempt from tax in the first-
mentioned State on payments received from

outside that first-mentioned State for the
purposes of his maintenance, education or
training.

Article 21

Other Income

1. Items of income of a resident of a

Contracting State, wherever arising, not dealt
with in the foregoing Articles of this Con-

vention 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 in-
come, being a resident of a Contracting
State, carries on business in the other Con-
tracting State through a permanent establish-

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

2764

Artikel 20

Studerande och aff�rspraktikanter

Studerande eller aff�rspraktikant som vistas

i en avtalsslutande stat uteslutande f�r sin

undervisning eller praktik och som har, eller
omedelbart f�re vistelsen, hade hemvist i den
andra avtalsslutande staten, beskattas inte i
den f�rstn�mnda staten f�r belopp som han
erh�ller fr�n k�lla utanf�r den f�rstn�mnda
staten f�r sitt uppeh�lle, sin undervisning
eller praktik.

Artikel 21

Annan inkomst

1. Inkomst som person med hemvist i en

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

2. Best�mmelserna i punkt 1 till�mpas inte

p� inkomst, med undantag f�r inkomst av

fast egendom som avses i artikel 6 punkt 2,
om mottagaren av inkomsten har hemvist i

en avtalsslutande stat och bedriver r�relse i
den andra avtalsslutande staten fr�n d�r
bel�get fast driftst�lle eller ut�var sj�lvst�n-
dig yrkesverksamhet i denna andra stat fr�n
d�r bel�gen stadigvarande anordning, samt
den r�ttighet eller egendom i fr�ga om vilken
inkomsten betalas �ger verkligt samband med
det lasta driftst�llet eller den stadigvarande
anordningen. I s�dant fall till�mpas best�m-

melserna i artikel 7 respektive artikel 14.

SFS 1995:1468

Artikel 22

Undanr�jande av dubbelbeskattning

Dubbelbeskattning skall undvikas p� f�ljan-

de s�tt:

1. I Sydafrika; skatt som person med

hemvist i Sydafrika erlagt f�r inkomst, som
enligt best�mmelserna i detta avtal, f�r be-
skattas i Sverige, skall avr�knas fr�n den
skatt som utg�r i enlighet med sydafrikansk
skattelagstiftning, dock inte med ett belopp
�verstigande den andel av den sydafrikanska
skatten som s�dan inkomst utg�r av hela
inkomsten.

2. I Sverige:
a) Om person med hemvist i Sverige

f�rv�rvar inkomst som enligt sydafrikansk
lagstiftning och i enlighet med best�mmelser-

na i detta avtal f�r beskattas i Sydafrika skall

Sverige - med beaktande av best�mmelserna
i svensk lagstiftning betr�ffande avr�kning av

utl�ndsk skatt (�ven i den lydelse de fram-
deles kan f� genom att �ndras utan att den
allm�nna princip som anges h�r �ndras) -

fr�n den svenska skatten p� inkomsten av-
r�kna ett belopp motsvarande den skatt som
erlagts i Sydafrika f�r inkomsten.

b) Om en person med hemvist i Sverige

f�rv�rvar inkomst som, enligt best�mmelser-

na i detta avtal, beskattas endast i Sydafrika,

f�r Sverige vid fastst�llandet av skattesatsen
f�r svensk progressiv skatt beakta den in-

komst som skall beskattas endast i Sydafrika.

c) Utan hinder av best�mmelserna i a)

ovan skall utdelning fr�n bolag med hemvist
i Sydafrika till bolag med hemvist i Sverige

vara undantagen fr�n svensk skatt enligt
best�mmelserna i svensk lag om skattebefri-
else f�r utdelning som erh�lls av svenska
bolag fr�n dotterbolag utomlands.

2765

Article 22

Elimination of Double Taxation

Double taxation shall be eliminated as

follows:

1. In South Africa, taxes paid by South

African residents in respect of income tax-
able in Sweden, in accordance with the

provisions of this Convention, shall be de-
ducted from the taxes due according to the
South African fiscal law but in an amount
not exceeding that proportion of the South
African tax which such items of income bear

to the entire income.

2. In Sweden:
(a) Where a resident of Sweden derives

income which under the laws of South Africa
and in accordance with the provisions of this
Convention may be taxed in South Africa,
Sweden shall allow - subject to the provi-
sions of the laws of Sweden concerning
credit for foreign tax (as it may be amended

from time to time without changing the
general principle hereof) - as a deduction
from the tax on such income, an amount
equal to the South African tax paid in respect
of such income.

(b) Where a resident of Sweden derives

income which, in accordance with the pro-
visions of this Convention, shall be taxable
only in South Africa, Sweden may, when
determining the graduated rate of Swedish
tax, take into account the income which shall

be taxable only in South Africa.

subparagraph (a) of this paragraph, dividends

paid by a company which is a resident of

South Africa to a company which is a resi-
dent of Sweden shall be exempt from Swe-

dish tax according to the provisions of Swe-
dish law governing the exemption of tax on
dividends paid to Swedish companies by
subsidiaries abroad.

SFS 1995:1468

Article 23

Non-discrimination

1. The nationals of a Contracting State

shall not be subjected in the other Contract-
ing State to any taxation or any requirement

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

2. The taxation on a permanent establish-

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

of that other State carrying on the same
activities.

3. Except where the provisions of para-

graph 1 of Article 9, paragraph 5 of Article

11 or paragraph 5 of Article 12 apply, in-

terest, royalties and other disbursements paid

by an enterprise of a Contracting State to a
resident of the other Contracting State shall,
for the purpose of determining the taxable
profits of such enterprise, be deductible
under the same conditions as if they had
been paid to a resident of the first-mentioned

State.

4. Enterprises of a Contracting State, the

capital of which is wholly or partly owned or

controlled, directly or indirectly, by one or
more residents of the other Contracting
State, shall not be subjected in the first-men-
tioned State to any taxation or any requi-
rement connected therewith which is other or
more burdensome than the taxation and

2766

Artikel 23

F�rbud mot diskriminering

1. Medborgarna i en avtalsslutande stat

skall inte i den andra avtalsslutande staten bli
f�rem�l f�r beskattning eller d�rmed sam-
manh�ngande krav som �r av annat slag eller
mer tyngande �n den beskattning och d�rmed
sammanh�ngande krav som medborgare i

denna andra stat under samma f�rh�llanden
�r eller kan bli underkastad. Utan hinder av
best�mmelserna i artikel 1 till�mpas denna
best�mmelse �ven p� person som inte har
hemvist i en avtalsslutande stat eller i b�da
avtalsslutande staterna.

2. Beskattningen av last driftst�lle, som

foretag i en avtalsslutande stat har i den
andra avtalsslutande staten, skall i denna
andra stat inte vara mindre f�rdelaktig �n

beskattningen av f�retag i denna andra stat,
som bedriver verksamhet av samma slag.

3. Utom i de fall d� best�mmelserna i

artikel 9 punkt 1, artikel 11 punkt 5 eller
artikel 12 punkt 5 till�mpas, �r r�nta, royalty
och annan betalning fr�n f�retag i en av-
talsslutande stat till person med hemvist i den
andra avtalsslutande staten avdragsgilla vid
best�mmandet av den beskattningsbara in-
komsten f�r s�dant foretag p� samma villkor
som betalning till person med hemvist i den
f�rstn�mnda staten.

4. F�retag i en avtalsslutande stat, vars

kapital helt eller delvis �gs eller kontrolleras,
direkt eller indirekt, av en eller flera perso-

ner med hemvist i den andra avtalsslutande

staten, skall inte i den f�rstn�mnda staten bli
f�rem�l f�r beskattning eller d�rmed sam-
manh�ngande krav som �r av annat slag eller
mer tyngande �n den beskattning och d�rmed

SFS 1995:1468

sammanh�ngande krav som annat liknande
f�retag i den f�rstn�mnda staten �r eller kan

bli underkastat.

5. Ingenting i denna artikel anses medf�ra

skyldighet f�r en avtalsslutande stat att med-
ge fysisk person som saknar hemvist i denna
stat s�dant personligt avdrag vid beskatt-
ningen, s�dan skattebefrielse eller skattened-
s�ttning som medges fysisk person som har
s�dan hemvist.

6. Med "beskattning" avses i denna artikel

skatter som omfattas av detta avtal.

Artikel 24

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutan-

de stat eller b�da avtalsslutande staterna
vidtagit �tg�rder som f�r honom medf�r eller
kommer att medf�ra beskattning som strider
mot best�mmelserna i detta avtal, kan han,
utan att detta p�verkar hans r�tt att anv�nda
sig av de r�ttsmedel som finns i dessa staters
interna r�ttsordning, framl�gga saken f�r den
beh�riga myndigheten i den avtalsslutande
stat d�r han har hemvist eller, om fr�ga �r
om till�mpning av artikel 23 punkt 1, i den
avtalsslutande stat d�r han �r medborgare.

Saken skall framl�ggas inom tre �r fr�n den
tidpunkt d� personen i fr�ga fick vetskap om

den �tg�rd som givit upphov till beskattning

som strider mot best�mmelserna i avtalet.

2. Om den beh�riga myndigheten finner

inv�ndningen grundad men inte sj�lv kan f�
till st�nd en tillfredsst�llande l�sning, skall
myndigheten s�ka l�sa fr�gan genom �msesi-
dig �verenskommelse med den beh�riga
myndigheten i den andra avtalsslutande staten
i syfte att undvika beskattning som strider
mot avtalet. �verenskommelse som tr�ffats

2767

connected requirements to which other simi-
lar enterprises of that first-mentioned State
are or may be subjected.

5. Nothing contained in this Article shall

be construed as obliging either Contracting

State to grant to individuals not resident in
that State any of the personal allowances,
reliefs and reductions for taxation purposes
which are granted to individuals so resident.

6. In this Article the term "taxation"

means taxes which are the subject of this
Convention.

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 this Convention,
he may, irrespective of the remedies provid-
ed by the domestic law of those States,
present his case to the competent authority of

the Contracting State of which he is a resi-
dent or, if his case comes under paragraph 1
of Article 23, to that of the Contracting State
of which he is a national. The case must be

presented within three years from the first
notification of the action resulting in taxation
not in accordance with the provisions of this
Convention.

2. The competent authority shall endea-

vour, if the objection appears to it to be

justified and if it is not itself able to arrive at

an appropriate solution, to resolve the case
by mutual agreement with the competent
authority of the other Contracting State, with
a view to the avoidance of taxation which is
not in accordance with the Convention. Any

genomf�rs utan hinder av tidsgr�nser i de
avtalsslutande staternas interna lagstiftning.

3. De beh�riga myndigheterna i de av-

talsslutande staterna skall genom �msesidig
�verenskommelse s�ka avg�ra sv�righeter
eller tvivelsm�l som uppkommer i fr�ga om
tolkningen eller till�mpningen av avtalet. De

kan �ven �verl�gga i syfte att undanr�ja
dubbelbeskattning i fall som inte omfattas av
avtalet.

4. De beh�riga myndigheterna i de av-

talsslutande staterna kan tr�da i direkt f�r-
bindelse med varandra i syfte att tr�ffe �ver-
enskommelse i de fall som angivits i f�re-
g�ende punkter. Om muntliga �verl�ggningar
anses underl�tta en �verenskommelse, kan
s�dana �verl�ggningar �ga rum inom en
kommission som best�r av representanter f�r
de beh�riga myndigheterna i de avtalsslutan-
de staterna.

Artikel 25

Utbyte av upplysningar

1. De beh�riga myndigheterna i de av-

talsslutande staterna skall utbyta s�dana
upplysningar som �r n�dv�ndiga f�r att
till�mpa best�mmelserna i detta avtal eller i
de avtalsslutande staternas interna lagstiftning
i fr�ga om skatter som omfattas av avtalet i
den m�n beskattningen enligt denna lagstift-

ning inte strider mot avtalet. Utbytet av
upplysningar begr�nsas inte av artikel 1.
Upplysningar som en avtalsslutande stat
mottagit skall behandlas s�som hemliga p�
samma s�tt som upplysningar som erh�llits
enligt den interna lagstiftningen i denna stat
och f�r yppas endast f�r personer eller myn-
digheter (d�ri inbegripna domstolar och
administrativa myndigheter) som festst�ller,
uppb�r eller indriver de skatter som omfattas

SFS 1995:1468

agreement reached shall be implemented
notwithstanding any time limits in the domes-
tic law of the Contracting States.

3. The competent authorities of the Con-

tracting States shall endeavour to resolve by
mutual agreement any difficulties or doubts
arising as to the interpretation or application
of this Convention. They may also consult
together for the elimination of double taxa-
tion in cases not provided for in this Con-

vention.

4. The competent authorities of the Con-

tracting States may communicate with each
other directly for the purpose of reaching an
agreement in the sense of the preceding
paragraphs. When it seems advisable in
order to reach agreement to have an oral
exchange of opinions, such exchange may

take place through a commission consisting
of representatives of the competent authoriti-
es of the Contracting States.

Article 25

Exchange of Information

1. The competent authorities of the Con-

tracting States shall exchange such informa-
tion as is necessary for carrying out the
provisions of this Convention or of the
domestic laws of the Contracting States
concerning taxes covered by this Convention

in so far as the taxation thereunder is not
contrary to this Convention. The exchange of
information is not restricted by Article 1.
Any information received by a Contracting
State shall be treated as secret in the same
manner as information obtained under the

domestic law of that State and shall be dis-
closed 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,

2768

SFS 1995:1468

av avtalet eller handl�gger �tal eller besv�r i
fr�ga om dessa skatter. Dessa personer eller
myndigheter skall anv�nda upplysningarna
endast f�r s�dana �ndam�l. De f�r yppa
upplysningarna vid offentliga r�tteg�ngar
eller i domstolsavg�randen.

2. De beh�riga myndigheterna kan, genom

�verl�ggningar, utveckla l�mpliga betingel-
ser, f�rfaringss�tt och tekniker f�r utbytet av
upplysningar, d�ri inbegripet utbyte av upp-
lysningar r�rande skatteflykt om detta anses
l�mpligt.

3. Best�mmelserna i punkt 1 anses inte

medf�ra skyldighet f�r en avtalsslutande stat
att

a) vidta f�rvaltnings�tg�rder som avviker

fr�n lagstiftning och administrativ praxis i

denna avtalsslutande stat eller i den andra av-
talsslutande staten,

b) l�mna upplysningar som inte �r till-

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

c) l�mna upplysningar som skulle r�ja

aff�rshemlighet, industri-, handels- eller
yrkeshemlighet eller i n�ringsverksamhet
nyttjat f�rfaringss�tt eller upplysningar,
vilkas �verl�mnande skulle strida mot all-
m�nna h�nsyn (ordre public).

Artikel 26

Begr�nsningar av f�rm�ner

1. Om en avtalsslutande stat, efter under-

tecknandet av detta avtal, inf�r lagstiftning
(annan �n lagstiftning i Sydafrika i enlighet
med de allm�nna best�mmelser som g�ller i
Sydafrika, vid datumet f�r undertecknandet,

betr�ffande beskattningen av inkomst som

2769

or the determination of appeals in relation to,
the taxes covered by this Convention. Such
persons or authorities shall use the informa-
tion only for such purposes. They may
disclose the information in public court
proceedings or in judicial decisions.

2. The competent authorities may, through

consultation, develop appropriate conditions,
methods and techniques concerning the
matters in respect of which such exchanges
of information shall be made, including,

where appropriate, exchanges of information
regarding tax avoidance.

3. In no case shall the provisions of para-

graph 1 be construed so as to impose on a
Contracting State the obligation:

(a) to carry out administrative measures at

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

(b) to supply information which is not

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

disclose any trade, business, industrial,
commercial or professional secret or trade
process, or information, the disclosure of
which would be contrary to public policy

(ordre public).

Article 26

Limitation of Benefits

1. If after the date of signature hereof a

Contracting State introduces legislation (other
than legislation introduced in South Africa in

accordance with the general rule applicable
in South Africa as at that date regarding the
taxation of income derived from a source

SFS 1995:1468

within South Africa) in terms of which
offshore income derived by a company from:

(a) shipping;
(b) banking, financing, insurance or similar

activities; or

centre or similar entity providing admini-
strative services or other support to a group
of companies which carry on business prima-
rily in other States,

is not taxed in that State or is taxed at a rate
of tax which is significantly lower than the
rate of tax which is applied to income from
similar onshore activities, any limitation
imposed under this Convention on the right
of the other Contracting State to tax the
income derived by the company from such
offshore activities, or to tax the dividends
paid by the company, shall not apply.

2. If in terms of any provision of this

Convention other than Article 10, the right
of a Contracting State to tax any income is
limited and, by reason of the f a c t that such
income is under the laws of the other Con-
tracting State regarded as being derived from

a source outside that other State, such in-
come is not subjected to tax in that other
State, the first-mentioned State may tax such
income as if such provision did not exist.

Article 27

Diplomatic Agents and Consular Officers

Nothing in this Convention shall affect the

fiscal privileges of diplomatic agents or

consular officers under the general rules of
international law or under the provisions of
special agreements.

2770

h�rr�r fr n k�lla i Sydafrika) enligt vilken

"offehore" inkomst f�rv�rvad av bolag ge-

nom:

a) sj�fartsverksamhet,
b) bank-, finans-, f�rs�krings- eller lik-

nande verksamhet, eller

c) genom att vara huvudkontor, coordina-

tion centre eller en liknande enhet som
tillhandah�ller administrativa eller andra
tj�nster till en grupp av bolag som bedriver

verksamhet huvudsakligen i andra stater,

inte beskattas i denna stat eller beskattas
v�sentligt l�gre �n inkomst fr�n liknande

"onshore" aktiviteter, g�ller inte de begr�ns-

ningar i detta avtal som avser den andra
avtalsslutande statens r�tt att ta ut skatt p�
inkomst fr�n s�dan "offehore" verksamhet,
eller att beskatta utdelning som betalas av
bolaget.

2. Om enligt best�mmelser i detta avtal,

med undantag f�r artikel 10, r�tten f�r en
avtalsslutande stat att beskatta en inkomst �r
begr�nsad, och s�dan inkomst enligt lagstift-
ningen i den andra avtalsslutande staten anses

h�rr�ra fr�n k�lla utanf�r denna andra stat
och d�rf�r inte beskattas i denna andra stat,

f�r den f�rstn�mnda staten beskatta inkoms-
ten som om s�dana best�mmelser inte fanns.

Artikel 27

Diplomatiska f�retr�dare och konsul�ra

tj�nstem�n

Best�mmelserna i detta avtal ber�r inte de

privilegier vid beskattningen som enligt

folkr�ttens allm�nna regler eller best�mmel-
ser i s�rskilda �verenskommelser tillkommer
diplomatiska f�retr�dare eller konsul�ra
tj�nstem�n.

�

SFS 1995:1468

Artikel 28

Ikrafttr�dande

1. De avtalsslutande staterna skall under-

r�tta varandra om n�r de �tg�rder vidtagits
som enligt respektive stats lagstiftning kr�vs
f�r att avtalet skall tr�da i kraft. Avtalet
tr�der i kraft 14 dagar efter det att den sista
underr�ttelsen gjorts.

2. Best�mmelserna i detta avtal skall till-

l�mpas:

a) i fr�ga om k�llskatter, betr�ffande be-

lopp som erlagts eller gottskrivits den 1

januari det �r som f�ljer n�rmast efter det �r

d� avtalet tr�der i kraft eller senare, och

b) i fr�ga om �vriga skatter, betr�ffande

beskattnings�r som b�rjar den 1 januari det
�r som f�ljer n�rmast efter det �r d� avtalet
tr�der i kraft eller senare.

3. Avtalet mellan Kungl. svenska regering-

en och Sydafrikanska unionens regering f�r
undvikande av dubbelbeskattning och f�r-
hindrande av skatteflykt betr�ffande inkomst-
skatter, undertecknat i Stockholm den 28 juli

1955, skall upph�ra att g�lla n�r detta avtal

tr�der i kraft. Best�mmelserna i 1955 �rs
avtal skall emellertid forts�tta att g�lla till
dess best�mmelserna i detta avtal, enligt
punkt 2 i denna artikel, skall till�mpas.

Artikel 29

Upph�rande

1. Detta avtal skall f�rbli i kraft utan

tidsbegr�nsning men vardera avtalsslutande
staten kan p� diplomatisk v�g, skriftligen

2771

Article 28

Entry into Force

1. Each of the Contracting States shall

notify to the other the completion of the
procedures required by its law for the bring-
ing into force of this Convention. The Con-
vention shall enter into force fourteen days
after the date of the later of these notifica-
tions.

2. The provisions of this Convention shall

apply:

(a) with regard to taxes withheld at source,

in respect of amounts paid or credited on or
after the first day of January next following
the date upon which this Convention enters
into force; and

(b) with regard to other taxes, in respect of

taxable years beginning on or after the first
day of January next following the date upon

which this Convention enters into force.

3. The Convention between the Govern-

ment of the Union of South Africa and the
Royal Government of Sweden for the avoid-
ance of double taxation and the prevention of
fiscal evasion with respect to taxes on in-
come, signed at Stockholm on the 28th day
of July 1955, shall terminate upon the entry
into force of this Convention. However, the
provisions of the 1955 Convention shall
continue in effect until the provisions of this
Convention, in accordance with the provi-
sions of paragraph 2 of this Article, shall

have effect.

Article 29

Termination

1. This Convention shall remain in force

indefinitely but either of the Contracting
States may terminate the Convention through

SFS 1995:1468

diplomatic channels, by giving to the other

Contracting State written notice of termina-
tion not later than 30 June of any calendar

year starting five years after the year in
which the Convention entered into force.

2. In such event the Convention shall cease

to have effect:

(a) with regard to taxes withheld at source,

in respect of amounts paid or credited after
the end of the calendar year in which such
notice is given; and

(b) with regard to other taxes, in respect of

taxable years beginning after the end of the
calendar year in which such notice is given.

IN WITNESS WHEREOF the undersig-

ned, being duly authorised thereto, have
signed this Convention.

DONE at Stockholm in duplicate, this 24th

day of May of the year One Thousand Nine
Hundred and Ninety Five, in English.

For the Government of
the Kingdom of Sweden

Lena Hjelm-Will�n

For the Government of
the Republic of South Africa

Alfred B. Nzo

2772

upps�ga avtalet genom underr�ttelse till den
andra avtalsslutande staten senast den 30 juni
n�got kalender�r som b�rjar efter en tidrymd
av fem �r efter det �r d� avtalet tr�dde i
kraft.

2. I h�ndelse av s�dan upps�gning upph�r

avtalet att g�lla:

a) i fr�ga om k�llskatter, betr�ffande be-

lopp som erlagts eller gottskrivits efter ut-
g�ngen av det kalender�r d� upps�gningen
skedde, och

b) i fr�ga om �vriga skatter, betr�ffande

beskattnings�r som b�rjar efter utg�ngen av
det kalender�r d� upps�gningen skedde.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, under-
tecknat detta avtal.

Som skedde i Stockholm den 24 maj 1995,

i tv� exemplar p� engelska spr�ket.

F�r Konungariket
Sveriges regering

Lena Hjelm-Wall�n

F�r Republiken
Sydafrikas regering

Alfred B. Nzo

;

Viktiga lagar inom skatterätten

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

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Tjänster

Utbildningar

Juridisk rådgivning

SFS 1995:1468 Förordning om ändring i utsökningsförordningen (1981:981)

Viktiga lagar inom skatterätten

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