SFS 1995:1504 Lag om dubbelbeskattningsavtal mellan Sverige och Malta

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SFS 1995_1504 Lag om dubbelbeskattningsavtal mellan Sverige och Malta

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                    </style> <div id="page1-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 Utkom fr�n trycket den 27 december 1995 Lag om dubbelbeskattningsavtal mellan Sverige och Malta; utf�rdad den 14 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 Malta under- tecknade den 9 oktober 1995 skall, tillsammans med det protokoll och den skriftv�xling som �r fogade till avtalet och som utg�r en del av detta, g�lla som lag h�r i landet. Avtalets, protokollets och skriftv�xlingens 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 Malta, 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 p� inkomst som f�rv�rvas den 1 januari som f�ljer n�rmast efter dagen d� lagen tr�der i kraft eller senare. 3. Genom lagen upph�vs f�rordningen (1976:850) om till�mpning av avtal mellan Sverige och Malta f�r undvikande av dubbelbeskattning be- tr�ffande inkomstskatter, m. m. Den upph�vda f�rordningen skall dock fortfarande till�mpas p� inkomst som f�rv�rvas f�re den 1 januari som f�ljer n�rmast efter dagen d� lagen tr�der i kraft och p� f�rm�genhet som taxeras andra �ret efter det d� lagen tr�der i kraft eller vid tidigare �rs taxe- ring. S�vitt g�ller artikel 5 och artikel 14 i det som bilaga 1 i f�rordningen intagna avtalet skall dock dessa best�mmelser alltj�mt till�mpas under en �verg�ngsperiod p� tre �r fr�n och med den dag d� avtalet b�rjar att till�m- pas. P� regeringens v�gnar THAGE G PETERSON G�RAN PERSSON (Finansdepartementet) 1 Prop. 1995/96:95, bet. 1995/96:SkU9, rskr. 1995/96:70. 2828 </div> <div id="page2-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> CONVENTION BETWEEN SWEDEN AND MALTA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of Sweden and the Government of Malta, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows: Article 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes covered (1) The taxes to which this Convention shall apply are: (a) In Malta: the income tax (hereinafter referred to as "Malta tax"); (b) in Sweden: (i) the national income tax (den statliga inkomstskatten), including the tax on em- ployees at sea (sjomansskatten) and the withholding tax on dividends (kupongskat- ten); AVTAL MELLAN SVERIGE OCH MALTA F�R UNDVIKANDE AV DUBBELBESKATTNING OCH F�RHINDRANDE AV SKATTEFLYKT BETR�FFANDE SKATTER P� INKOMST Sveriges regering och Maltas regering, som �nskar ing� ett avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skat- teflykt betr�ffande skatter p� inkomst, har kommit �verens om f�ljande: Artikel 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. Artikel 2 Skatter som omfattas av avtalet 1. De skatter p� vilka detta avtal till�mpas �r: a) i Malta: inkomstskatten, (i det f�ljande ben�mnd "maltesisk skatt") b) i Sverige: 1) den statliga inkomstskatten, sj�mans- skatten och kupongskatten d�ri inbegripna, 2829 SFS 1995:1504 Bilaga (�vers�ttning) </div> <div id="page3-div" style="position:relative;width:650px;height:908px;"> <img width="650" height="908" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 (ii) the income tax on non-residents (den s�rskilda inkomstskatten f�r utomlands bosatta); (iii) the income tax on non-resident artis- tes and athletes (den s�rskilda inkomstskat- ten f�r utomlands bosatta artister m.fl.); and (iv) the municipal income tax (den kom- munala inkomstskatten) (hereinafter referred to as "Swedish tax"). (2) The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the taxes referred to in paragraph (1). The com- petent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws. (3) Notwithstanding the other provisions of this Article, the Convention shall not apply to tax paid or payable in Malta in accordance with the provisions of subsection (13) of section 56 of the Income Tax Act (Cap. 123), concerning the chargeable income of any person engaged in the production of petroleum produced in Malta, or any sub- stantially similar provision which is imposed after the date of signature of the Convention. Article 3 General definitions (1) For the purposes of this Convention, unless the context otherwise requires: (a) the term "Malta" means the Republic of Malta and, when used in a geographical sense, means the Island of Malta, the Island of Gozo and the other islands of the Maltese archipelago including the territorial waters 2830 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. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter undertecknandet av avtalet p�f�rs vid sidan av eller i st�llet f�r de skatter som anges i punkt 1. De beh�riga myndigheterna i de avtalsslutande staterna skall meddela varandra de v�sentliga �ndringar som gjorts i respektive skattelagstiftning. 3. Utan hinder av �vriga best�mmelser i denna artikel, till�mpas avtalet inte p� skatter som betalas i Malta enligt best�mmelserna i "subsection (13) of section 56" i "the Income Tax Act (Cap. 123)", avseende beskattnings- bar inkomst f�r en person som bedriver oljeproduktion i Malta, eller enligt best�m- melse av i huvudsak likartat slag, som inf�rs efter undertecknandet av avtalet. 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) "Malta" �syftar Republiken Malta och omfattar, n�r uttrycket anv�nds i geografisk betydelse, �n Malta, �n Gozo och de �vriga �araa i Maltas arkipelag, d�ri inbegripet Maltas territorialvatten, samt varje utanf�r </div> <div id="page4-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 Maltas territorialvatten bel�get omr�de vil- ket, i �verensst�mmelse med folkr�ttens regler och enligt Maltas lagstiftning om kontinentalsockeln, betecknas eller senare kommer att betecknas som ett omr�de inom vilket Malta �ger ut�va sina r�ttigheter med avseende p� havsbottnen, dennas underlag och d�r befintliga naturtillg�ngar; 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 Malta eller Sverige, beroende p� sammanhanget; d) "person" inbegriper fysisk person, bolag och annan personsammanslutning; e) "bolag" �syftar juridisk person eller annan som vid beskattningen behandlas s�som juridisk person; f) "f�retag i en avtalsslutande stat" och "foretag 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: 1) fysisk person som har medborgarskap i en avtalsslutande stat, 2) juridisk person, handelsbolag och annan sammanslutning som bildats enligt den lagstiftning som g�ller i en avtalsslu- tande stat; i) "beh�rig myndighet" �syftar: 2831 thereof, and any area outside the territorial waters of Malta which has been or may hereafter be designated, in accordance with international law and under the law of Malta concerning the continental shelf, as an area within which the rights of Malta with respect to the seabed and subsoil and their natural resources may be exercised; (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 accor- dance with international law exercises sove- reign rights or jurisdiction; (c) the terms "a Contracting State" and "the other Contracting State" mean Malta or Sweden, as the context requires; (d) the term "person" includes an individu- al, a company and any other body of per- sons; (e) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; (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 a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contract- ing State; (h) the term "national" means: (i) any individual possessing the natio- nality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; (i) the term "competent authority" means: </div> <div id="page5-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 (i) in Malta, the Minister responsible for finance or his authorised representative; (ii) in Sweden, the Minister of Finance, his authorised representative or the authority which is designated as a competent authority for the purposes of this Convention. (2) As regards the application of the Con- vention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies. Article 4 Resident (1) For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of manage- ment or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State. (2) Where by reason of the provisions of paragraph (1) an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests); 2832 1) i Malta, ministern ansvarig f�r finans- departementets fr�gor eller dennes befull- m�ktigade ombud, och 2) i Sverige, finansministern, dennes befullmaktigade ombud eller den myndig- het �t vilken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal. 2. D� en avtalsslutande stat till�mpar avtalet anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som 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" person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av domicil, bos�ttning, plats f�r f�retagsledning eller annan liknande omst�ndighet. Uttrycket inbegriper emellertid inte person som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat. 2. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da avtalsslu- tande staterna, best�ms hans hemvist p� f�ljande s�tt: a) han anses ha hemvist i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist i den stat med vilken hans personliga och ekonomiska f�rbindelser �r starkast (centrum f�r levnads- intressena); </div> <div id="page6-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 b) om det inte kan avg�ras i vilken av- talsslutande stat han har centrum f�r sina levnadsintressen eller om han inte i n�gonde- ra staten har en bostad som stadigvarande st�r till hans f�rfogande, anses han ha hem- vist i den stat d�r han stadigvarande vistas; c) om han stadigvarande vistas i b�da staterna eller om han inte vistas stadigvaran- de i n�gon av dem, anses han ha hemvist i den stat d�r han �r medborgare; d) om han �r medborgare i b�da staterna eller om han inte �r medborgare i n�gon av dem, skall de beh�riga myndigheterna i de avtalsslutande staterna avg�ra fr�gan genom �msesidig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna 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 "fest driftst�lle" en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�retags verksamhet helt eller delvis bedrivs. 2. Uttrycket "fest driftst�lle" innefettar s�rskilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, och f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar d�ri inbegripet plats f�r borrningsverksamhet utanf�r kusten. 2833 (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; (d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the ques- tion by mutual agreement. (3) Where by reason of the provisions of paragraph (1) a person other than an indivi- dual 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 management is situated. Article 5 Permanent establishment (1) For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources including an offshore drilling site. </div> <div id="page7-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 (3) A b u i l d i n g s i t e or a construction, assembly or installation project or superviso- ry activities in connection therewith constitu- tes a permanent establishment only if such site, project or activities continue for a period of more than six months. (4) Notwithstanding the preceding pro- visions of this Article, the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose shall be considered to constitute a permanent establishment where activities of that nature continue (for the same or a con- nected project) within a Contracting State for a period or periods aggregating more than six months within any twelve-month period. (5) Notwithstanding the preceding pro- visions 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; 2834 3. plats f�r byggnads-, anl�ggmings-, monterings- eller installationsverksamhet eller verksamhet som best�r av �vervakning i anslutning d�rtill utg�r fest driftst�lle endast om verksamheten p�g�r under en tidrymd som �verstiger sex m�nader. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses f�retag som tillhanda- h�ller tj�nster, d�ri inbegripet konsulttj�nster, genom anst�llda eller annan personal som anlitats av f�retaget i detta syfte, bedriva r�relse fr�n fast driftst�lle om verksamhet av s�dant slag p�g�r (g�llande samma eller d�rmed sammanh�ngande projekt) inom en avtalsslutande stat under tidrymd eller tid- rymder som sammanlagt �verstiger sex m�nader under en tolvm�nadersperiod. 5. 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, </div> <div id="page8-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> (f) the maintenance of a fixed place of business solely for any combination of ac- tivities mentioned in sub-paragraphs (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. (6) Notwithstanding the provisions of paragraphs (1) and (2), where a person - other than an agent of an independent status to whom paragraph (7) applies - is acting on behalf of an enterprise and has, and habitual- ly exercises, in a Contracting State an autho- rity to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph (5) which, if exer- cised through a fixed place of business, would not make this fixed place of business a permanent establishment under the pro- visions of that paragraph. (7) An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general com- mission agent or any other agent of an in- dependent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. (8) 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 SFS 1995:1504 f) innehavet av en 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 verksam- heten som bedrivs fr�n den stadigvarande platsen f�r aff�rsverksamhet p� grund av denna kombination �r av f�rberedande eller bitr�dande art. 6. Om en person, som inte �r s�dan obe- roende representant p� vilken punkt 7 till- l�mpas, �r verksam f�r ett f�retag samt i en avtalsslutande stat har och d�r regelm�ssigt anv�nder fullmakt att sluta avtal i foretagets namn anses detta foretag - utan hinder av best�mmelserna i punkterna 1 och 2 - ha fast driftst�lle i denna stat i fr�ga om varje verksamhet som denna person bedriver f�r f�retaget. Detta g�ller dock inte, om den verksamhet som denna person bedriver �r begr�nsad till s�dan som anges i punkt 5 och som om den bedrevs fr�n en stadigvarande plats f�r aff�rsverksamhet inte skulle g�ra denna stadigvarande plats f�r aff�rsverksam- het till fest driftst�lle enligt best�mmelserna i n�mnda punkt. 7. F�retag i en avtalsslutande stat anses inte ha fast 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, kommission�r eller annan oberoende representant, under f�rut- s�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. N�r s�dan m�klare, kommission�r eller representant bedriver sin verksamhet uteslutande eller n�stan uteslutande f�r f�retaget i fr�ga, anses han emellertid inte vara en s�dan oberoende representant som avses i denna punkt. 8. 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 2835 </div> <div id="page9-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 carries on business in that other State (whe- ther through a permanent establishment or otherwise) shall not of itself constitute either company a permanent establishment of the other. Article 6 Income from immovable property (1) Income derived by a resident of a Contracting State from immovable property (including income from agriculture or fore- stry) situated in the other Contracting State may be taxed in that other State. (2) The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the pro- perty in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respect- ing landed property apply, buildings, usu- fruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. (3) The provisions of paragraph (1) shall apply to income derived from the direct use, letting, or use in any other form of immo- vable property. (4) The provisions of paragraphs (1) and (3) shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. 2836 som bedriver aff�rsverksamhet i denna andra stat (antingen fr �n fest driftst�lle eller p annat s�tt), medf�r inte i och f�r sig att n gotdera bolaget utg�r fest driftst�lle f�r det andra. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fest egendom (d�ri inbegripen inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutan- de staten, f r beskattas i denna andra stat. 2. Uttrycket "fest egendom" har den be- tydelse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r bel�gen. Uttrycket inbegriper dock alltid tillbeh�r till fest egendom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttig- heter p vilka best�mmelserna i privatr�tten om fest egendom till�mpas, byggnader, nyttjander�tt till fest egendom samt r�tt till f�r�nderliga eller festa ers�ttningar f�r nytt- jandet av eller r�tten att nyttja mineralfore- 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. � � � � � � � � </div> <div id="page10-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> 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. (2) Subject to the provisions of paragraph (3), where an enterprise of a Contracting State carries on business in the other Con- tracting State through a permanent establish- ment 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 business of the permanent establishment, including executive and general administrative expen- ses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. (4) Insofar 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 detennining the SFS 1995:1504 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 fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets inkomst beskattas i den andra staten, men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle h�nf�rs, om inte best�mmelserna i punkt 3 f�ranleder annat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat om det varit ett frist�ende 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�nf�rlig 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 2837 </div> <div id="page11-div" style="position:relative;width:647px;height:905px;"> <img width="647" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 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 permanent establishment by reason of the mere purchase by that permanent establish- ment of goods or merchandise for the enter- prise. (6) For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. (7) Where profits include items of income which are dealt with separately in other Articles of this Convention, then the pro- visions of those Articles shall not be affected by the provisions of this Article. (8) The provisions of this Article shall not affect the provisions of the law of a Con- tracting State regarding the taxation of profits from the business of insurance. Article 8 Shipping and air transport (1) Profits of an enterprise of a Contract- ing State from the operation of ships or aircraft in international traffic shall be tax- able only in that State. (2) 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 2838 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�llet f�rsorg f�r f�re- taget. 6. Vid till�mpningen av f�reg�ende punk- ter best�ms inkomst som �r h�nf�rlig till det festa driftst�llet genom samma f�rfelande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. 7. Ing�r i inkomst av r�relse inkomster som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i denna artikel. 8. Best�mmelserna i denna artikel p�ver- kar inte best�mmelserna i en avtalsslutande stats lagstiftning g�llande beskattning av inkomst av f�rs�kringsr�relse. Artikel 8 Sj�fart och luftfart 1. Inkomst som f�rv�rvas av f�retag i en avtalsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik beskattas endast i denna stat. 2. 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 inkom- sten som motsvarar den andel i konsortiet som innehas av AB Aerotransport (ABA), </div> <div id="page12-div" style="position:relative;width:647px;height:905px;"> <img width="647" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> (ABA), the Swedish partner of Scandinavian Airlines System (SAS). (3) The provisions of paragraph (1) shall also apply to profits from the participation in a pool, a joint business or an international operating agency. Article 9 Associated enterprises (1) Where: (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enter- prise of the other Contracting State, or (b) the same 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 SFS 1995:1504 den svenske del�garen i Scandinavian Airli- nes System (SAS). 3. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom delta- gande i en pool, ett gemensamt f�retag eller en internationell driftsorganisation. Artikel 9 F�retag med intressegemenskap 1. I fall d� a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrol- len av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller b) samma personer direkt eller indirekt deltar i ledningen eller kontrollen av s�v�l ett f�retag i en avtalsslutande stat som ett f�re- 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 handels- f�rbindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra 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 be- skattas i �verensst�mmelse d�rmed. 2. I fall d� en avtalsslutande stat i inkom- sten 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 2839 </div> <div id="page13-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 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. Article 10 Dividends (1) Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. (2) However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but: (a) Where the dividends are paid by a company which is a resident of Sweden to a resident of Malta who is the beneficial owner thereof, the Swedish tax so charged shall not exceed 15 per cent of the gross amount of the dividends. However, if the beneficial owner is a company which holds at least 10 per cent of the voting power of the company paying the dividends, the dividends shall be exempt from tax in Sweden. (b)(i) Where the dividends are paid by a company which is a resident of Malta to a resident of Sweden who is the beneficial owner thereof, Malta tax on the gross amount of the dividends shall not exceed that chargeable on the profits out of which the dividends are paid. (ii) Notwithstanding the provisions of sub-paragraph (i) hereof, Malta tax shall not exceed 15 per cent of the dividends if such dividends are paid out of gains or profits earned in any year in respect of 2840 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. Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdelningen har hemvist, enligt lagstiftningen i denna stat, men: a) om utdelningen betalas av bolag med hemvist i Sverige till person med hemvist i Malta och mottagaren har r�tt till utdelningen f�r den svenska skatten inte �verstiga 15 procent av utdelningens bruttobelopp. Om emellertid den som har r�tt till utdelningen �r ett bolag som innehar minst 10 procent av det utbetalande bolagets r�stetal, skall ut- delningen undantas fr�n skatt i Sverige; b) 1) om utdelningen betalas av ett bolag med hemvist i Malta till person med hemvist i Sverige och mottagaren har r�tt till utdel- ningen f�r maltesisk skatt p� utdelningens bruttobelopp inte �verstiga den skatt som kan p�f�ras inkomst som utdelningen betalas av; 2) om utdelningen betalas av vinst eller inkomst, som intj�nats under �r d� bolaget �tnjutit skattef�rm�n enligt best�mmelserna om st�d till industrif�retag i Malta samt aktie�garen l�mnar in deklarationer och </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"/> which the company is in receipt of any tax benefit under the provisions regulating aids to industries in Malta, and the shareholder submits returns and accounts to the taxa- tion authorities of Malta in respect of his income liable to Malta tax for the relative year of assessment. The provisions of sub-paragraph (b)(ii) of this paragraph shall apply for the first ten years during which this Convention is effec- tive. This period may be extended by a mutual agreement between the competent authorities. 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, not being debt-claims, participating in profits, as well as income from other corpo- rate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. (4) The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the dividends, being a resident of a Contract- ing State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connec- ted with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. SFS 1995:1504 r�kenskaper till Maltas skattemyndigheter avseende den inkomst f�r vilken han skall erl�gga maltesisk skatt f�r motsvarande beskattnings�r, f�r maltesisk skatt, utan hinder av best�mmelserna i 1) ovan, inte �verstiga 15 procent av utdelningen. Best�mmelserna i b 2) i denna punkt g�ller i fr�ga om de tio f�rsta �ren under vilka detta avtal till�mpas. Denna period kan forl�ngas genom �msesidig �verenskommelse mellan de beh�riga myndigheterna. Best�mmelserna i denna punkt ber�r inte bolagets beskattning f�r den vinst av vilken utdelningen betalas. 3. Med uttrycket "utdelning" f�rst�s i denna artikel inkomst av aktier eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag, som enligt lagstiftningen i den stat d�r det utdelande bolaget har hem- vist 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 festa driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respekti- ve artikel 14. 2841 </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"/> 5. Om bolag med hemvist i en avtalsslu- tande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle eller stadigvarande anord- ning i denna andra stat, och ej heller p� bolagets icke utdelade vinst ta ut en skatt som utg�r p� bolaget icke utdelade 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 fr�ga har r�tt till r�ntan. 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 medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket �syftar s�rskilt inkomst av v�rdepapper som utf�rdats av staten och inkomst av obligationer eller debentures, d�ri inbegripna agiobelopp och vinster som h�n- f�r sig till s�dana v�rdepapper, obligationer eller debentures. Straffavgift p� grund av sen betalning anses inte som r�nta vid till�mp- ningen av denna artikel. 2842 SFS 1995:1504 (5) Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resi- dent of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a perma- nent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the compa- ny's undistributed profits, even if the divi- dends 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 if such resident is the beneficial owner of the interest. (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 in the debtor's profits, and in 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 regar- ded as interest for the purpose of this Ar- ticle. </div> <div id="page16-div" style="position:relative;width:641px;height:902px;"> <img width="641" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3. Best�mmelserna i punkt 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 fest driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigva- rande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det festa driftst�llet eller den stadigvarande anordningen. I s�dant fell till�mpas best�m- melserna i artikel 7 respektive artikel 14. 4. 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 tagen till den fordran f�r vilken r�ntan betalas, �ver- stiger 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�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fell beskattas �verskjutande belopp enligt lagstift- ningen 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 avtalsslutan- de 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. 2843 SFS 1995:1504 (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 Con- tracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State in- dependent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effec- tively connected with such permanent es- tablishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. (4) Where by reason of a special relation- ship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. 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. </div> <div id="page17-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 (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 or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, com- mercial or scientific experience. (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 Con- tracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State in- dependent personal services from a fixed base situated therein, and the right or pro- perty in respect of which the royalties are paid is effectively connected with such per- manent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. (4) Where by reason of a special relation- ship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absen- ce of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. 2844 2. Med uttrycket "royalty" f�rst�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 eller band f�r radio- eller televisionsuts�ndning, patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverknings- metod eller f�r upplysning om erfarenhetsr�n av industriell, kommersiell eller vetenskaplig natur. 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 fell till�mpas best�mmelser- na i artikel 7 respektive artikel 14. 4. 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 royalty beloppet, med h�nsyn tagen till det nyttjande, den r�ttighet eller den upp- lysning 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�relegat, till- l�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:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> Article 13 Alienation of property (1) Income or gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. (2) Income or gains from the alienation of shares or comparable interests in a company, the assets of which consist wholly or prin- cipally of immovable property, may be taxed in the Contracting State in which the assets or the principal assets of the company are situated. (3) Income or gains from alienation of movable property forming part of the busi- ness property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such income or 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. (4) Income or gains derived by a resident of a Contracting 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. Artikel 13 �verl�telse av egendom 1. Vinst, som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av an- delar eller liknande r�ttigheter i ett bolag vars tillg�ngar uteslutande eller huvudsakli- gen best�r av fast egendom f�r beskattas i den avtalsslutande stat i vilken bolagets tillg�ngar eller huvuddelen av tillg�ngarna �r bel�gna. 3. Vinst p� grund av �verl�telse av l�s egendom, som utg�r del av r�relsetillg�ng- arna i fest driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslu- tande staten, eller av l�s egendom, h�nf�rlig 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 fest driftst�lle (f�r sig eller tillsammans med hela f�retaget) eller av s�dan stadigvarande anordning. 4. 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 l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i denna stat. 2845 SFS 1995:1504 </div> <div id="page19-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 With respect to income or gains derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of this paragraph shall apply only to such portion of the income or gains as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS). (5) Income or gains from the alienation of any property other than that referred to in paragraphs (1), (2), (3) and (4), shall be taxable only in the Contracting State of which the alienator is a resident. Article 14 Independent personal services (1) Income derived by 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. However, such income may be taxed in the other Contracting State in the following circumstances: (a) if he has a fixed base regularly avail- able to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or (b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from the activity exercised in the other Contracting State may be taxed in that other State; or 2846 Betr�ffande vinst som f�rv�rvas av luft- fartskonsortiet Scandinavian Airlines System (SAS) till�mpas best�mmelserna i denna punkt 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). 5. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1, 2, 3 och 4 beskattas endast i den avtalsslu- tande stat d�r �verl�taren har hemvist. Artikel 14 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som en person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verksamhet, beskattas endast i denna stat. S�dan inkomst f�r emellertid beskattas i den andra avtalsslutande staten under f�ljande omst�ndigheter: a) om han i den andra avtalsslutande staten har en stadigvarande anordning, som regel- m�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten; i s�dant fall f�r endast s� stor del av inkomsten beskattas i denna andra av- talsslutande stat som �r h�nf�rlig till denna stadigvarande anordning, eller b) om han vistas i den andra avtalsslutande staten under tidrymd eller tidrymder som sammanlagt uppg�r till eller �verstiger 183 dagar under en tolvm�nadersperiod som b�rjar eller slutar under beskattnings�ret i fr�ga; i s�dant fall f�r endast s� stor del av inkomsten beskattas i denna andra avtalsslu- tande stat som �r h�nf�rlig till verksamheten som ut�vas d�r, eller </div> <div id="page20-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> (c) if the remuneration for his activities in the other Contracting State is paid by a resident of that Contracting State or is borne by a permanent establishment or fixed base situated in that Contracting State and exceeds in the fiscal year the equivalent of 25 000 United States dollars. (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. 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 paragraph (1), remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Con- tracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days 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 SFS 1995:1504 c) om ers�ttningen f�r hans verksamhet i den andra avtalsslutande staten betalas av person med hemvist i denna avtalsslutande stat eller belastar fest driftst�lle eller stadig- varande anordning i denna avtalsslutande stat samt �verstiger ett v�rde motsvarande 25 000 U.S. dollar under beskattnings�ret. 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. Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 18 och 19 f�ranleder annat, beskattas l�n och annan liknande ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning endast i denna stat, s�vida inte arbetet utf�rs i den andra av- talsslutande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r f�r arbete som utf�rs i den andra avtalsslutande staten, endast i den f�rstn�mnda staten, om a) mottagaren vistas i den andra staten under tidrymd eller tidrymder som samman- lagt inte �verstiger 183 dagar under en tolvm�nadersperiod som b�rjar eller slutar under beskattnings�ret i fr�ga, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra staten eller p� dennes v�gnar, samt 2847 </div> <div id="page21-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 (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 pro- visions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in interna- tional traffic by an enterprise of a Contract- ing 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. Article 16 Directors' fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors 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 Articles 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. 2848 c) ers�ttningen inte belastar fest driftst�lle eller stadigvarande anordning som arbets- givaren har i den andra staten. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete som utf�rs ombord p� skepp eller luftfartyg, som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat, beskattas i denna stat. Om person med hemvist i Sverige uppb�r inkomst av arbete, vilket utf�rs ombord p� ett luftfartyg som anv�nds i in- ternationell trafik av luftfartskonsortiet Scan- dinavian Airlines System (SAS), beskattas inkomsten endast i Sverige. Artikel 16 Styrelsearvode Styrelsearvode och annan liknande ers�tt- ning, som person med hemvist i en avtalsslu- tande stat uppb�r i egenskap av medlem i styrelse eller annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artikel 17 Artister och sportut�vare 1. Utan hinder av best�mmelserna i artik- larna 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 underh�llningsartist, s�som teater- eller filmsk�despelare, radio- eller televisionsartist eller musiker, eller i egenskap av sportut�va- re, beskattas i denna andra stat. </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"/> (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 , 1 4 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. Article 18 Pensions and social security payments (1) Subject to the provisions of paragraph (2) of Article 19, pensions and other similar remuneration paid to a resident of a Con- tracting State in consideration of past em- ployment shall be taxable only in that State. (2) Notwithstanding the provisions of paragraph (1), pensions paid and other pay- ments made under the social security legisla- tion of a Contracting State shall be taxable only in that State. Article 19 Government service (l)(a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an 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: 90-SFS 1995 SFS 1995:1504 2. I fall d� inkomst genom personlig verk- samhet, som underh�llningsartist eller sport- ut�vare bedriver i denna egenskap, inte till- faller underh�llningsartisten eller sportut�va- ren sj�lv utan annan person, f�r denna in- komst, utan hinder av best�mmelserna i artiklarna 7, 14 och 15, beskattas i den avtalsslutande stat d�r underh�llningsartisten eller sportut�varen bedriver verksamheten. Artikel 18 Pension och socialf�rs�kringsbetalningar 1. Om inte best�mmelserna i artikel 19 punkt 2 f�ranleder annat, beskattas pension och annan liknande ers�ttning som med anledning av tidigare anst�llning betalas till person med hemvist i en avtalsslutande stat, endast i denna stat. 2. Utan hinder av best�mmelserna i punkt 1 beskattas pension och annan betalning som g�rs enligt socialforsakringslagstiftningen i en avtalsslutande stat endast i denna stat. 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�rts 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 2849 </div> <div id="page23-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 (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)(a) Any pension paid by, or out of funds created 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 pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. (3) The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. Article 20 Students and business apprentices Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the pur- pose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. 2850 1) �r medborgare i denna stat, eller 2) inte fick hemvist i denna stat uteslu- tande f�r att utf�ra arbetet. 2. a) Pension, som betalas av, eller fr�n fonder inr�ttade av, en avtalsslutande stat, en av dess politiska underavdelningar eller lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna stats, underavdelnings eller myndighets tj�nst, beskattas endast i denna stat. b) S�dan pension beskattas emellertid endast i den andra avtalsslutande staten om personen i fr�ga har hemvist och �r med- borgare i denna stat. 3. Best�mmelserna i artiklarna 15, 16, och 18 till�mpas p� ers�ttning och p� pension som betalas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en avtalsslutande stat, dess politiska underav- delningar eller lokala myndigheter. Artikel 20 Studerande och aff�rspraktikant Studerande och aff�rspraktikant, som har eller omedelbart f�re vistelsen i en avtalsslu- tande stat hade hemvist i den andra avtalsslu- tande staten och som vistas i den f�rstn�mn- da staten uteslutande f�r sin undervisning eller praktik, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppeh�lle, sin undervisning eller praktik, under f�rut- s�ttning att beloppen h�rr�r fr�n k�lla utanf�r denna stat. </div> <div id="page24-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> 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 income, 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 case the provisions of Article 7 or Article 14, as the case may be, shall apply. Article 22 Elimination of double taxation (1) In the case of Malta, double taxation shall be avoided as follows: Subject to the provisions of the law of Malta regarding the allowance of a credit against Malta tax in respect of foreign tax, where, in accordance with the provisions of this Convention there is included in a Malta assessment income from sources within Sweden, the Swedish tax on such income shall be allowed as a credit against the relati- ve Malta tax payable thereon. (2) In the case of Sweden, double taxation shall be avoided as follows: SFS 1995:1504 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 fest egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fest 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 festa driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�m- melserna i artikel 7 respektive artikel 14. Artikel 22 Undanr�jande av dubbelbeskattning 1. Betr�ffande Malta skall dubbelbeskatt- ning undvikas p� f�ljande s�tt: I enlighet med maltesisk lagstiftning i fr�ga om avr�kning fr�n maltesisk skatt av ut- l�ndsk skatt skall, d� enligt best�mmelserna i detta avtal inkomst fr�n k�lla i Sverige tagits till beskattning i Malta, svensk skatt p� s�dan inkomst avr�knas fr�n maltesisk skatt p� inkomsten. 2. Betr�ffande Sverige skall dubbelbe- skattning undvikas p� f�ljande s�tt: 2851 </div> <div id="page25-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 (a) Where a resident of Sweden derives income which under the laws of Malta and in accordance with the provisions of this Con- vention may be taxed in Malta, Sweden shall allow - subject to the provisions of the laws of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle here- of) - as a deduction from the tax on such income, an mount equal to the Malta 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 Malta, Sweden may, when determi- ning the graduated rate of Swedish tax, take into account the income which shall be taxable only in Malta. (c) Notwithstanding the provisions of sub- paragraph (a) of this paragraph, dividends paid by a company which is a resident of Malta to a company which is a resident of Sweden shall be exempt from Swedish tax according to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by subsidiaries abroad. (d) For the purposes of sub-paragraph (a) of this paragraph the term "Malta tax paid" shall be deemed to include the Malta tax which would have been paid but for any time-limited exemption or reduction of tax granted under incentive provisions contained in the Malta law designed to promote econo- mic development to the extent that such exemption or reduction is granted for profits from industrial or manufacturing activities or from agriculture, fishing or tourism (inclu- ding restaurants and hotels) provided that the activities have been carried out within Malta. For the purposes of sub-paragraph (c) of this paragraph a tax of 15 per cent calculated on 2852 a) Om person med hemvist i Sverige f�rv�rvar inkomst som enligt maltesisk lagstiftning och i enlighet med best�mmelser- na i detta avtal f�r beskattas i Malta, 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 maltesiska skatt som erlagts p� inkomsten. b) Om en person med hemvist i Sverige f�rv�rvar inkomst, som enligt best�mmelser- na i detta avtal beskattas endast i Malta, f�r Sverige vid fastst�llandet av skattesatsen f�r svensk progressiv skatt beakta den inkomst som skall beskattas endast i Malta. c) Utan hinder av best�mmelserna i a) ovan �r utdelning fr�n bolag med hemvist i Malta till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt best�mmelserna i svensk lag om skattebefrielse f�r utdelning som erh�lls av svenska bolag fr�n dotterbo- lag utomlands. d) Vid till�mpningen av a) ovan anses "den maltesiska skatt som erlagts" innefatta skatt som skulle ha erlagts, men som p� grund av av tidsbegr�nsade best�mmelser i maltesisk lagstiftning avsedd att fr�mja ekonomisk utveckling inte erlagts eller erlagts med l�gre belopp, under f�ruts�ttning att s�dan befriel- se eller l�ttnad fr�n skatt givits betr�ffande vinst fr�n industriell verksamhet eller till- verkningsverksamhet eller fr�n jordbruk, fiske, turism (d�ri inbegripet restaurang- och hotell verksamhet), allt under foruts�ttning att verksamheten bedrivits i Malta. Vid till�mp- ningen av c) ovan skall en skatt p� 15 pro- cent p� ett underlag ber�knat efter svenska </div> <div id="page26-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> a Swedish tax base shall be considered to have been paid for such activities under those conditions mentioned in the previous sentence. The competent authorities may agree to extend the application of this provision also to other activities. (e) The provisions of sub-paragraph (d) of this paragraph shall apply for the first ten years during which this Convention is effec- tive. This period may be extended by a mutual agreement between the competent authorities. (3) Where the Convention provides that income (including capital gains) arising in a Contracting State shall be relieved from tax in that State, either in full or in part, and, under the law in force in the other Contrac- ting State, such income is subject to tax by reference to the amount thereof which is remitted to or received in that other State and not by reference to the full amount thereof, then the relief to be allowed in the first-mentioned State shall apply only to such portion of the income as is remitted to or received in the other State. Article 23 Non-discrimination (1) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwith- standing the provisions of Article 1, also SFS 1995:1504 regler anses ha erlagts betr�ffande verksam- het som anges i f�reg�ende mening under d�r angivna villkor. De beh�riga myndigheterna kan komma �verens om att utvidga till�mpningen av denna best�mmelse �ven till andra verksam- heter. e) Best�mmelserna i d) ovan g�ller endast i fr�ga om de tio f�rsta �ren under vilka detta avtal till�mpas. Denna period kan f�rl�ngas genom �msesidig �verenskommelse mellan de beh�riga myndigheterna. 3. I fall d� avtalet f�reskriver att beskatt- ningen av inkomst (d�ri inbegripet realisa- tionsvinst) som h�rr�r fr�n en avtalsslutande stat helt eller delvis skall lindras i denna stat och d� s�dan inkomst, p� grund av g�llande lagstiftning i den andra avtalsslutande staten, beskattas med avseende p� s�dant belopp d�rav som �verf�rs till eller tas emot i denna andra stat och inte med avseende p� hela beloppet d�rav, till�mpas reglerna om lin- drande av beskattningen i den f�rstn�mnda staten endast p� s�dan del av inkomsten som �verf�rs eller tas emot i den andra staten. Artikel 23 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den andra avtalsslutande staten bli f�rem�l f�r beskattning eller d�rmed sam- manh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som medborgare i denna andra stat under samma f�rh�llanden �r eller kan bli underkastad. Utan hinder av best�mmelserna i artikel 1 till�mpas denna 2853 </div> <div id="page27-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 apply to persons who are not residents of one or both of the Contracting States. (2) The taxation on a permanent establish- ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be con- strued as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. (3) Except where the provisions of para- graph (1) of Article 9, paragraph (4) of Ar- ticle 11, or paragraph (4) of Article 12, apply, interest, royalties and other disburse- ments 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-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected. (5) The provisions of this Article shall apply to the taxes which are the subject of this Convention. 2854 best�mmelse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. 2. Beskattningen av fast driftst�lle, som 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. Denna best�mmelse anses inte medf�ra skyldighet f�r en avtalsslutande stat att med- ge person med hemvist i den andra avtalsslu- tande staten s�dant personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�ttning p� grund av civilst�nd eller f�rs�rjningsplikt mot familj som medges person med hemvist i den egna staten. 3. Utom i de fall d� best�mmelserna i artikel 9 punkt 1, artikel 11 punkt 4 eller artikel 12 punkt 4 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en av- talsslutande stat till person med hemvist i den andra avtalsslutande staten avdragsgilla vid best�mmandet av den beskattningsbara in- komsten f�r s�dant f�retag p� samma villkor som betalning till person med hemvist i den f�rstn�mnda staten. 4. F�retag i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kontrolleras, direkt eller indirekt, av en eller flera perso- ner med hemvist i den andra avtalsslutande staten, skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sam- manh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli underkastat. 5. Best�mmelserna i denna artikel till�mpas p� skatter som omfattas av detta avtal. </div> <div id="page28-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> Article 24 Mutual agreement procedure (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the compe- tent authority of the Contracting State of which he is a resident or, if his case comes under paragraph (1) of Article 23, to that of the Contracting State of which he is a natio- nal. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) The competent authority shall endea- vour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent autho- rity of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any 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 the Convention. They may also consult together for the elimination of double taxa- tion in cases not provided for in the Con- vention. SFS 1995:1504 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, l�gga fram saken f�r den beh�riga myndigheten i den avtalsslutan- de stat d�r personen har hemvist, eller om fr�ga �r om till�mpning av artikel 23 punkt 1, i den avtalsslutande stat d�r han �r med- borgare. Saken skall l�ggas fram 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 skall genomforas utan hinder av tidsgr�nser i de avtalsslutande staternas interna lagstift- ning. 3. De beh�riga myndigheterna i de av- talsslutande staterna skall genom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbeskattning i fall som inte omfattas av avtalet. 2855 � </div> <div id="page29-div" style="position:relative;width:642px;height:903px;"> <img width="642" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 (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. Article 25 Exchange of information (1) The competent authorities of the Con- tracting States shall exchange such informa- tion as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the informa- tion only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. (2) In no case shall the provisions of pa- ragraph (1) be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; 2856 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. Artikel 25 Utbyte av upplysningar 1. De beh�riga myndigheterna i de av- talsslutande staterna skall utbyta s�dana upplysningar som �r n�dv�ndiga f�r att till�mpa best�mmelserna i detta avtal eller i de avtalsslutande staternas interna lagstiftning betr�ffande skatter som omfattas av avtalet, i den m�n beskattningen enligt denna lagstift- ning inte strider mot avtalet. Utbytet av upplysningar begr�nsas inte av artikel 1. Upplysningar som en avtalsslutande stat mottagit skall behandlas s�som hemliga p� samma s�tt som upplysningar, som erh�llits enligt den interna lagstiftningen i denna stat och f�r yppas endast f�r personer eller myn- digheter (d�ri inbegripet domstolar och f�rvaltningsorgan) som festst�ller, uppb�r eller indriver de skatter som omfattas av avtalet eller handl�gger �tal eller besv�r i fr�ga om dessa skatter. Dessa personer eller myndigheter skall anv�nda upplysningarna endast f�r s�dana �ndam�l. De f�r yppa upplysningarna vid offentlig r�tteg�ng eller i domstolsavg�randen. 2. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r en avtalsslutande stat att a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra 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, </div> <div id="page30-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> (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 relief The provisions of this Convention shall not apply to persons entitled to any special tax benefit under: (a) a law of either one of the Contracting States which has been identified in an Ex- change of Notes between the Contracting States; or (b) any substantially similar law subse- quently enacted. 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. Article 28 Entry into force (1) The Contracting States shall notify each other that the constitutional requirements for the entry into force of this Convention have been complied with. SFS 1995:1504 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�nsning av f�rm�ner Best�mmelserna i detta avtal till�mpas inte p� person som �r ber�ttigad till n�gon speci- ell skattef�rm�n enligt: a) lagstiftning i n�gon av de avtalsslutande staterna som anges i noter som utv�xlas mellan de avtalsslutande staterna, eller b) n�gon i huvudsak likartad lag som sena- re inf�rs. 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. Artikel 28 Ikrafttr�dande 1. De avtalsslutande staterna skall meddela varandra att de konstitutionella �tg�rder vidtagits som kr�vs f�r att detta avtal skall tr�da i kraft. 2857 </div> <div id="page31-div" style="position:relative;width:647px;height:906px;"> <img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 (2) This Convention shall enter into force thirty days after the date of the later of the notifications referred to in paragraph (1) and its provisions shall have effect: (a) in Sweden, on income derived on or after the first day of January immediately following the date on which the Convention enters into force; and (b) in Malta, on income derived during any calendar year or accounting period, as the case may be, beginning on or after the first day of January immediately following the date on which the Convention enters into force. (3) Upon the coming into effect of this Convention, the Agreement and accompa- nying Protocol between Malta and Sweden for the avoidance of double taxation with respect to taxes on income, signed at Stock- holm on May 30, 1975, as modified by a Protocol signed at Valetta on June 25, 1986, shall terminate. The provisions of the 1975 Agreement, as modified, shall cease to have effect from the date on which the correspon- ding provisions of this Convention shall, for the first time, have effect according to the provisions of paragraph (2) of this Article. With regard to the provisions of Articles 5 and 14 of the 1975 Agreement, where any greater relief from tax would have been offered by the application of those provi- sions, any such provision as aforesaid shall continue to have effect: (a) in Sweden, on income derived on or before the last day of the second calendar year next following that in which this Con- vention came into effect; and (b) in Malta, on income derived on or before the last day of the second calendar year or accounting period, as the case may be, next following the calendar year in which this Convention came into effect. 2858 2. Detta avtal trader i kraft trettio dagar efter dagen f�r det sista av de meddelanden som avses i punkt 1 och avtalets best�mmel- ser till�mpas: a) i Sverige, p� inkomst som f�rv�rvas den 1 januari som f�ljer n�rmast efter dagen d� avtalet tr�der i kraft eller senare, och b) i Malta, p� inkomst som f�rv�rvas under ett kalender�r respektive ett r�ken- skaps�r som b�rjar den 1 januari n�rmast efter dagen d� avtalet tr�der i kraft eller senare. 3. Genom att detta avtal blir till�mpligt upph�r avtalet med d�rtill h�rande protokoll mellan Malta och Sverige f�r undvikande av dubbelbeskattning betr�ffande inkomstskatter som undertecknades den 30 maj 1975 i Stockholm och �ndrades genom protokoll som undertecknades den 25 juni 1986 i Valetta att g�lla. Best�mmelserna i 1975 �rs �ndrade avtal skall upph�ra att g�lla fr�n den dag motsvarande best�mmelser i detta avtal f�r f�rsta g�ngen blir till�mpliga enligt best�mmelserna i punkt 2. Betr�ffande be- st�mmelserna i artiklarna 5 och 14 i 1975 �rs avtal skall, n�r st�rre skattel�ttnader skulle ha erh�llits genom till�mpning av de best�m- melserna, dessa best�mmelser forts�tta att till�mpas: a) i Sverige, p� inkomst som f�rv�rvas sista dagen det andra kalender�ret som f�ljer n�rmast efter det d� detta avtal kom att till�mpas eller tidigare, och b) i Malta, p� inkomst som f�rv�rvas sista dagen det andra kalender�ret respektive r�kenskaps�ret som f�ljer n�rmast efter det kalender�r d� detta avtal kom att till�mpas eller tidigare. </div> <div id="page32-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> Article 29 Termination This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Con- vention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiration of a period of five years from the date of its entry into force. In such case, the Convention shall cease to have effect: (a) in Sweden, on income derived on or after the first day of January of the calendar year next following the date on which the notice is given; and (b) in Malta, on income derived during any calendar year or accounting period, as the case may be, beginning on or after the first day of January immediately following the date on which the notice is given. In witness whereof the undersigned being duly authorised thereto have signed this Convention. Done at Washington, this 9th day of Oc- tober 1995, in duplicate in the English langu- age. For the Government of Sweden Goran Fersson For the Government of Malta John Dalli SFS 1995:1504 Artikel 29 Upph�rande Detta avtal f�rblir i kraft till dess det s�gs upp av en avtalsslutande stat. Vardera av- talsslutande staten kan p diplomatisk v�g s�ga upp avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�got kalender�r som f�ljer efter en tidrymd av fem �r fr�n den dag d� avtalet tr�tt i kraft. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla: a) i Sverige, p� inkomst som f�rv�rvas den 1 januari det kalender�r som f�ljer n�rmast efter dagen d� avtalet s�gs upp eller senare, och b) i Malta, p� inkomst som f�rv�rvas under ett kalender�r respektive ett r�ken- skaps�r som b�rjar den 1 januari n�rmast efter dagen d� avtalet s�gs upp eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, under- tecknat detta avtal. Som skedde i Washington, den 9 oktober 1995, i tv� exemplar p� engelska spr�ket. F�r Sveriges regering G�ran Persson F�r Maltas regering John Dalli 2859 � </div> <div id="page33-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 PROTOCOL At the signing of the Convention between Sweden and Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed that the following shall form an integral part of the Convention: Notwithstanding the provisions of para- graph (5) of Article 13, gains from the alienation of shares or other corporate rights derived by an individual who has been a resident of a Contracting State and who has become a resident of the other Contracting State, may be taxed in the first-mentioned State if the alienation of the shares or other corporate rights occur at any time during the five years next following the date on which the individual has ceased to be a resident of the first-mentioned State. In witness whereof the undersigned being duly authorised thereto have signed this Protocol. Done at Washington, this 9th day of Oc- tober 1995, in duplicate in the English langu- age. For the Government of Sweden Gdran Persson For the Government of Malta John Dalli 2860 PROTOKOLL Vid undertecknandet av avtalet mellan Sverige och Malta for undvikande av dubbel- beskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst, har under- tecknade kommit �verens om att f�ljande best�mmelser skall utg�ra en integrerande del av avtalet: Utan hinder av best�mmelserna i artikel 13 punkt 5 far vinst som fysisk person som har haft hemvist i en avtalsslutande stat och som erh�llit hemvist i den andra avtalsslutande staten f�rv�rvar p� grund av �verl�telse av andelar eller andra r�ttigheter i bolag, be- skattas i den f�rstn�mnda staten om �ver- l�telsen av andelarna eller r�ttigheterna sker vid n�got tillf�lle under de fem �r som f�ljer n�rmast efter det datum d� den fysiska perso- nen upph�rt att ha hemvist i den f�rstn�mnda staten. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, under- tecknat detta protokoll. Som skedde i Washington, den 9 oktober 1995, i tv� exemplar p� engelska spr�ket. F�r Sveriges regering G�ran Persson F�r Maltas regering John Dalli </div> <div id="page34-div" style="position:relative;width:647px;height:905px;"> <img width="647" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SKRIFTV�XLING SFS 1995:1504 (�vers�ttning) I have the honour to refer to the Convention, signed today, and to propose on behalf of the Government of Sweden that: With reference to Article 26, the provi- sions of this Convention shall not apply: (i) to persons who are entitled to a special tax benefit under the Malta Financial Servi- ces Centre Act (Cap. 330) except for those persons who opt under section 41 of the said Act to be subject to the normal provisions of the Income Tax Act (Cap. 1-3) and of the Income Tax Management Act, 1994; or (ii) to persons who are entitled to exemp- tion or any other special tax benefit under the provisions of the Merchant Shipping Act, 1973. However, this does not apply to in- come that is subject to the normal Malta income tax; or (iii) to persons entitled to any special tax benefit under any substantially similar law. If the foregoing proposals are acceptable to the Government of Malta, I have the honour to suggest that the present Note and Your Excellency's reply to that effect shall be regarded as constituting an agreement bet- ween the two Governments in this matter, which shall enter into force at the same time as the entry into force of the Convention. G�ran Persson Jag har �ran att h�nvisa till det denna dag undertecknade avtalet och att p� uppdrag av Sveriges regering foresl� att: Med h�nvisning till artikel 26 skall be- st�mmelserna i detta avtal inte till�mpas: 1) p� personer som �r ber�ttigade till s�rskilda skattel�ttnader enligt "the Malta Financial Services Centre Act (Cap. 330)" med undantag for s�dana personer som enligt sektion 41 i n�mnda lag valt att bli beskatta- de enligt de vanliga best�mmelserna i "the Income Tax (Cap. 1-3) Act" och "the In- come Tax Management Act, 1994", eller 2) p� personer som �r ber�ttigade till s�rskilda skattel�ttnader enligt best�mmelser- na i "the Merchant Shipping Act, 1973" (Detta g�ller dock inte betr�ffande inkomst som beskattas med den normala maltesiska inkomstskatten.), eller 3) p� personer ber�ttigade till s�rskilda skattel�ttnader enligt n�gon annan huvud- sakligen likartad lag. Om ovanst�ende best�mmelser kan godtas av Maltas regering, har jag �ran att foresl� att f�revarande note samt Ert brev med samma inneh�ll anses utg�ra en �verenskom- melse mellan de b�da regeringarna i denna fr�ga, vilken tr�der i kraft p� samma g�ng som avtalet tr�der i kraft. G�ran Persson 2861 </div> <div id="page35-div" style="position:relative;width:650px;height:908px;"> <img width="650" height="908" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1995:1504 (Oversattning) I have the honour to acknowledge the receipt of your note of today's date which reads as follows: "I have the honour- - -Convention." The foregoing proposals being acceptable to the Government of Malta, I have the honour to confirm that Your Excellency's Note and this reply shall be regarded as constituting an agreement between the two Governments in this matter, which shall enter into force at the same time as the entry into force of the Convention. John Dalli Jag har �ran att erk�nna mottagandet av Er note med dagens datum, vilken har f�ljande lydelse: "Med h�nvisning till- - -trader i kraft" Ovanst�ende f�rslag godtas av Maltas rege- ring, och jag har �ran att bekr�fta att Ers Excellens note och detta svar anses utg�ra en �verenskommelse mellan de b�da regeringar- na i denna fr�ga, vilken tr�der i kraft p� samma g�ng som avtalet tr�der i kraft. John Dalli 2862 </div> </div>

SFS 1995:1504
Utkom fr�n trycket
den 27 december 1995

Lag
om dubbelbeskattningsavtal mellan Sverige och Malta;

utf�rdad den 14 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 Malta under-
tecknade den 9 oktober 1995 skall, tillsammans med det protokoll och den
skriftv�xling som �r fogade till avtalet och som utg�r en del av detta, g�lla
som lag h�r i landet. Avtalets, protokollets och skriftv�xlingens 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 Malta, 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 p� inkomst som f�rv�rvas den 1 januari som

f�ljer n�rmast efter dagen d� lagen tr�der i kraft eller senare.

3. Genom lagen upph�vs f�rordningen (1976:850) om till�mpning av

avtal mellan Sverige och Malta f�r undvikande av dubbelbeskattning be-
tr�ffande inkomstskatter, m. m. Den upph�vda f�rordningen skall dock
fortfarande till�mpas p� inkomst som f�rv�rvas f�re den 1 januari som
f�ljer n�rmast efter dagen d� lagen tr�der i kraft och p� f�rm�genhet som
taxeras andra �ret efter det d� lagen tr�der i kraft eller vid tidigare �rs taxe-
ring. S�vitt g�ller artikel 5 och artikel 14 i det som bilaga 1 i f�rordningen
intagna avtalet skall dock dessa best�mmelser alltj�mt till�mpas under en
�verg�ngsperiod p� tre �r fr�n och med den dag d� avtalet b�rjar att till�m-
pas.

P� regeringens v�gnar

THAGE G PETERSON

G�RAN PERSSON
(Finansdepartementet)

Prop. 1995/96:95, bet. 1995/96:SkU9, rskr. 1995/96:70.

2828

CONVENTION BETWEEN SWEDEN AND
MALTA FOR THE AVOIDANCE OF

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

The Government of Sweden and the

Government of Malta, desiring to conclude
a Convention for the avoidance of double
taxation and the prevention of fiscal evasion
with respect to taxes on income, have agreed
as follows:

Article 1

Personal scope

This Convention shall apply to persons

who are residents of one or both of the

Contracting States.

Article 2

Taxes covered

(1) The taxes to which this Convention

shall apply are:

(a) In Malta:
the income tax
(hereinafter referred to as "Malta tax");

(b) in Sweden:

(i) the national income tax (den statliga

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

AVTAL MELLAN SVERIGE OCH
MALTA F�R UNDVIKANDE AV
DUBBELBESKATTNING OCH
F�RHINDRANDE AV SKATTEFLYKT
BETR�FFANDE SKATTER P� INKOMST

Sveriges regering och Maltas regering,

som �nskar ing� ett avtal f�r undvikande av
dubbelbeskattning och f�rhindrande av skat-
teflykt betr�ffande skatter p� inkomst, har
kommit �verens om f�ljande:

Artikel 1

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har

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

Artikel 2

Skatter som omfattas av avtalet

1. De skatter p� vilka detta avtal till�mpas

�r:

a) i Malta:
inkomstskatten,

(i det f�ljande ben�mnd "maltesisk

skatt")

b) i Sverige:

1) den statliga inkomstskatten, sj�mans-

skatten och kupongskatten d�ri inbegripna,

2829

SFS 1995:1504

Bilaga

(�vers�ttning)

SFS 1995:1504

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

s�rskilda inkomstskatten f�r utomlands
bosatta);

(iii) the income tax on non-resident artis-

tes and athletes (den s�rskilda inkomstskat-
ten f�r utomlands bosatta artister m.fl.);
and

(iv) the municipal income tax (den kom-

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

(2) The Convention shall apply also to any

identical or substantially similar taxes which
are imposed after the date of signature of the
Convention in addition to, or in place of, the
taxes referred to in paragraph (1). The com-
petent authorities of the Contracting States
shall notify each other of any substantial
changes which have been made in their
respective taxation laws.

(3) Notwithstanding the other provisions of

this Article, the Convention shall not apply
to tax paid or payable in Malta in accordance

with the provisions of subsection (13) of
section 56 of the Income Tax Act (Cap.

123), concerning the chargeable income of

any person engaged in the production of
petroleum produced in Malta, or any sub-
stantially similar provision which is imposed
after the date of signature of the Convention.

Article 3

General definitions

(1) For the purposes of this Convention,

unless the context otherwise requires:

(a) the term "Malta" means the Republic of

Malta and, when used in a geographical
sense, means the Island of Malta, the Island
of Gozo and the other islands of the Maltese
archipelago including the territorial waters

2830

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. Avtalet till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag, som
efter undertecknandet av avtalet p�f�rs vid
sidan av eller i st�llet f�r de skatter som
anges i punkt 1. De beh�riga myndigheterna
i de avtalsslutande staterna skall meddela
varandra de v�sentliga �ndringar som gjorts
i respektive skattelagstiftning.

3. Utan hinder av �vriga best�mmelser i

denna artikel, till�mpas avtalet inte p� skatter
som betalas i Malta enligt best�mmelserna i

"subsection (13) of section 56" i "the Income

Tax Act (Cap. 123)", avseende beskattnings-
bar inkomst f�r en person som bedriver
oljeproduktion i Malta, eller enligt best�m-
melse av i huvudsak likartat slag, som inf�rs
efter undertecknandet av avtalet.

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) "Malta" �syftar Republiken Malta och

omfattar, n�r uttrycket anv�nds i geografisk
betydelse, �n Malta, �n Gozo och de �vriga
�araa i Maltas arkipelag, d�ri inbegripet
Maltas territorialvatten, samt varje utanf�r

SFS 1995:1504

Maltas territorialvatten bel�get omr�de vil-

ket, i �verensst�mmelse med folkr�ttens
regler och enligt Maltas lagstiftning om
kontinentalsockeln, betecknas eller senare
kommer att betecknas som ett omr�de inom
vilket Malta �ger ut�va sina r�ttigheter med
avseende p� havsbottnen, dennas underlag
och d�r befintliga naturtillg�ngar;

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 Malta eller
Sverige, beroende p� sammanhanget;

d) "person" inbegriper fysisk person, bolag

och annan personsammanslutning;

e) "bolag" �syftar juridisk person eller

annan som vid beskattningen behandlas
s�som juridisk person;

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

"foretag 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:

1) fysisk person som har medborgarskap

i en avtalsslutande stat,

2) juridisk person, handelsbolag och

annan sammanslutning som bildats enligt
den lagstiftning som g�ller i en avtalsslu-
tande stat;
i) "beh�rig myndighet" �syftar:

2831

thereof, and any area outside the territorial

waters of Malta which has been or may
hereafter be designated, in accordance with
international law and under the law of Malta
concerning the continental shelf, as an area
within which the rights of Malta with respect
to the seabed and subsoil and their natural
resources may be exercised;

(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 accor-

dance with international law exercises sove-
reign rights or jurisdiction;

"the other Contracting State" mean Malta or

Sweden, as the context requires;

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

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

(e) the term "company" means any body

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

(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 a ship or aircraft operated
by an enterprise of a Contracting State,
except when the ship or aircraft is operated

solely between places in the other Contract-
ing State;

(h) the term "national" means:

(i) any individual possessing the natio-

nality of a Contracting State;

(ii) any legal person, partnership or

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

(i) the term "competent authority" means:

SFS 1995:1504

(i) in Malta, the Minister responsible for

finance or his authorised representative;

(ii) in Sweden, the Minister of Finance, his

authorised representative or the authority
which is designated as a competent authority

for the purposes of this Convention.

(2) As regards the application of the Con-

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

Article 4

Resident

(1) For the purposes of this Convention,

the term "resident of a Contracting State"
means any person who, under the laws of
that State, is liable to tax therein by reason
of his domicile, residence, place of manage-
ment or any other criterion of a similar
nature. But this term does not include any
person who is liable to tax in that State in
respect only of income from sources in that
State.

(2) Where by reason of the provisions of

paragraph (1) an individual is a resident of
both Contracting States, then his status shall
be determined as follows:

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

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

2832

1) i Malta, ministern ansvarig f�r finans-

departementets fr�gor eller dennes befull-
m�ktigade ombud, och

2) i Sverige, finansministern, dennes

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

2. D� en avtalsslutande stat till�mpar

avtalet anses, s�vida inte sammanhanget

f�ranleder annat, varje uttryck som inte

definierats i avtalet ha den betydelse som
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" person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p� grund av
domicil, bos�ttning, plats f�r f�retagsledning
eller annan liknande omst�ndighet. Uttrycket
inbegriper emellertid inte person som �r
skattskyldig i denna stat endast f�r inkomst
fr�n k�lla i denna stat.

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

1 fysisk person har hemvist i b�da avtalsslu-

tande staterna, best�ms hans hemvist p�
f�ljande s�tt:

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

har en bostad som stadigvarande st�r till hans

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

b�da staterna, anses han ha hemvist i den stat
med vilken hans personliga och ekonomiska

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

SFS 1995:1504

b) om det inte kan avg�ras i vilken av-

talsslutande stat han har centrum f�r sina
levnadsintressen eller om han inte i n�gonde-
ra staten har en bostad som stadigvarande
st�r till hans f�rfogande, anses han ha hem-

vist i den stat d�r han stadigvarande vistas;

c) om han stadigvarande vistas i b�da

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

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

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

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

1 annan person �n fysisk person har hemvist

i b�da avtalsslutande staterna 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 "fest driftst�lle" en stadigvarande
plats f�r aff�rsverksamhet, fr�n vilken ett

f�retags verksamhet helt eller delvis bedrivs.

2. Uttrycket "fest driftst�lle" innefettar

s�rskilt:

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

annan plats f�r utvinning av naturtillg�ngar
d�ri inbegripet plats f�r borrningsverksamhet
utanf�r kusten.

2833

(b) if the State in which he has his centre

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

habitual abode;

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

he is a national;

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

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

(3) Where by reason of the provisions of

paragraph (1) a person other than an indivi-
dual 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
management is situated.

Article 5

Permanent establishment

(1) For the purposes of this Convention,

the term "permanent establishment" means a
fixed place of business through which the

business of an enterprise is wholly or partly
carried on.

(2) The term "permanent establishment"

includes especially:

(a) a place of management;
(b) a branch;
(c) an office;

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

any other place of extraction of natural
resources including an offshore drilling site.

SFS 1995:1504

(3) A b u i l d i n g s i t e or a construction,

assembly or installation project or superviso-
ry activities in connection therewith constitu-
tes a permanent establishment only if such
site, project or activities continue for a
period of more than six months.

(4) Notwithstanding the preceding pro-

visions of this Article, the furnishing of
services, including consultancy services, by
an enterprise through employees or other
personnel engaged by the enterprise for such

purpose shall be considered to constitute a
permanent establishment where activities of

that nature continue (for the same or a con-
nected project) within a Contracting State for
a period or periods aggregating more than
six months within any twelve-month period.

(5) Notwithstanding the preceding pro-

visions 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;

2834

3. plats f�r byggnads-, anl�ggmings-,

monterings- eller installationsverksamhet
eller verksamhet som best�r av �vervakning
i anslutning d�rtill utg�r fest driftst�lle endast
om verksamheten p�g�r under en tidrymd
som �verstiger sex m�nader.

4. Utan hinder av f�reg�ende best�mmelser

i denna artikel anses f�retag som tillhanda-
h�ller tj�nster, d�ri inbegripet konsulttj�nster,
genom anst�llda eller annan personal som
anlitats av f�retaget i detta syfte, bedriva
r�relse fr�n fast driftst�lle om verksamhet av
s�dant slag p�g�r (g�llande samma eller
d�rmed sammanh�ngande projekt) inom en
avtalsslutande stat under tidrymd eller tid-
rymder som sammanlagt �verstiger sex
m�nader under en tolvm�nadersperiod.

5. 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,

(f) the maintenance of a fixed place of

business solely for any combination of ac-
tivities mentioned in sub-paragraphs (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.

(6) Notwithstanding the provisions of

paragraphs (1) and (2), where a person -
other than an agent of an independent status
to whom paragraph (7) applies - is acting on
behalf of an enterprise and has, and habitual-
ly exercises, in a Contracting State an autho-

rity to conclude contracts in the name of the
enterprise, that enterprise shall be deemed to
have a permanent establishment in that State
in respect of any activities which that person
undertakes for the enterprise, unless the
activities of such person are limited to those

mentioned in paragraph (5) which, if exer-
cised through a fixed place of business,
would not make this fixed place of business
a permanent establishment under the pro-
visions of that paragraph.

(7) An enterprise of a Contracting State

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

business. However, when the activities of
such an agent are devoted wholly or almost
wholly on behalf of that enterprise, he will

not be considered an agent of an independent
status within the meaning of this paragraph.

(8) 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

SFS 1995:1504

f) innehavet av en 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 verksam-
heten som bedrivs fr�n den stadigvarande
platsen f�r aff�rsverksamhet p� grund av
denna kombination �r av f�rberedande eller
bitr�dande art.

6. Om en person, som inte �r s�dan obe-

roende representant p� vilken punkt 7 till-
l�mpas, �r verksam f�r ett f�retag samt i en
avtalsslutande stat har och d�r regelm�ssigt
anv�nder fullmakt att sluta avtal i foretagets
namn anses detta foretag - utan hinder av

best�mmelserna i punkterna 1 och 2 - ha

fast driftst�lle i denna stat i fr�ga om varje

verksamhet som denna person bedriver f�r

f�retaget. Detta g�ller dock inte, om den

verksamhet som denna person bedriver �r
begr�nsad till s�dan som anges i punkt 5 och
som om den bedrevs fr�n en stadigvarande
plats f�r aff�rsverksamhet inte skulle g�ra
denna stadigvarande plats f�r aff�rsverksam-
het till fest driftst�lle enligt best�mmelserna
i n�mnda punkt.

7. F�retag i en avtalsslutande stat anses

inte ha fast 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, kommission�r eller
annan oberoende representant, under f�rut-
s�ttning att s�dan person d�rvid bedriver sin
sedvanliga aff�rsverksamhet. N�r s�dan
m�klare, kommission�r eller representant

bedriver sin verksamhet uteslutande eller
n�stan uteslutande f�r f�retaget i fr�ga, anses
han emellertid inte vara en s�dan oberoende
representant som avses i denna punkt.

8. 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

2835

SFS 1995:1504

carries on business in that other State (whe-
ther through a permanent establishment or
otherwise) shall not of itself constitute either
company a permanent establishment of the
other.

Article 6

Income from immovable property

(1) Income derived by a resident of a

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

(2) The term "immovable property" shall

have the meaning which it has under the law
of the Contracting State in which the pro-
perty in question is situated. The term shall
in any case include property accessory to
immovable property, livestock and equipment
used in agriculture and forestry, rights to
which the provisions of general law respect-
ing landed property apply, buildings, usu-
fruct of immovable property and rights to
variable or fixed payments as consideration
for the working of, or the right to work,
mineral deposits, sources and other natural
resources; ships, boats and aircraft shall not

be regarded as immovable property.

(3) The provisions of paragraph (1) shall

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

(4) The provisions of paragraphs (1) and

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

2836

som bedriver aff�rsverksamhet i denna andra
stat (antingen fr

�n fest driftst�lle eller p

annat s�tt), medf�r inte i och f�r sig att
n gotdera bolaget utg�r fest driftst�lle f�r det
andra.

Artikel 6

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

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

2. Uttrycket "fest egendom" har den be-

tydelse som uttrycket har enligt lagstiftningen
i den avtalsslutande stat d�r egendomen �r
bel�gen. Uttrycket inbegriper dock alltid
tillbeh�r till fest egendom, levande och d�da
inventarier i lantbruk och skogsbruk, r�ttig-
heter p vilka best�mmelserna i privatr�tten
om fest egendom till�mpas, byggnader,
nyttjander�tt till fest egendom samt r�tt till
f�r�nderliga eller festa ers�ttningar f�r nytt-

jandet av eller r�tten att nyttja mineralfore-

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.

�

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.

(2) Subject to the provisions of paragraph

(3), where an enterprise of a Contracting
State carries on business in the other Con-
tracting State through a permanent establish-
ment 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 business of
the permanent establishment, including
executive and general administrative expen-
ses so incurred, whether in the State in

which the permanent establishment is situated
or elsewhere.

(4) Insofar 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 detennining the

SFS 1995:1504

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 fast driftst�lle. Om f�retaget
bedriver r�relse p� nyss angivet s�tt, f�r
f�retagets inkomst beskattas i den andra
staten, men endast s� stor del d�rav som �r

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

2. Om f�retag i en avtalsslutande stat

bedriver r�relse i den andra avtalsslutande

staten fr�n d�r bel�get fast driftst�lle h�nf�rs,
om inte best�mmelserna i punkt 3 f�ranleder
annat, i vardera avtalsslutande staten till det
fasta driftst�llet den inkomst som det kan
antas att driftst�llet skulle ha f�rv�rvat om
det varit ett frist�ende 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�nf�rlig 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

2837

SFS 1995:1504

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

permanent establishment by reason of the
mere purchase by that permanent establish-
ment of goods or merchandise for the enter-
prise.

(6) For the purposes of the preceding

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

(7) Where profits include items of income

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

(8) The provisions of this Article shall not

affect the provisions of the law of a Con-
tracting State regarding the taxation of profits
from the business of insurance.

Article 8

Shipping and air transport

(1) Profits of an enterprise of a Contract-

ing State from the operation of ships or
aircraft in international traffic shall be tax-
able only in that State.

(2) 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

2838

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�llet f�rsorg f�r f�re-
taget.

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

ter best�ms inkomst som �r h�nf�rlig till det
festa driftst�llet genom samma f�rfelande �r
fr�n �r, s�vida inte goda och tillr�ckliga sk�l
f�ranleder annat.

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

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

8. Best�mmelserna i denna artikel p�ver-

kar inte best�mmelserna i en avtalsslutande
stats lagstiftning g�llande beskattning av
inkomst av f�rs�kringsr�relse.

Artikel 8

Sj�fart och luftfart

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

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

2. 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 inkom-
sten som motsvarar den andel i konsortiet
som innehas av AB Aerotransport (ABA),

(ABA), the Swedish partner of Scandinavian
Airlines System (SAS).

(3) The provisions of paragraph (1) shall

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

Article 9

Associated enterprises

(1) Where:

(a) an enterprise of a Contracting State

participates directly or indirectly in the

management, control or capital of an enter-
prise of the other Contracting State, or

(b) the same 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

SFS 1995:1504

den svenske del�garen i Scandinavian Airli-
nes System (SAS).

3. Best�mmelserna i punkt 1 till�mpas

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

Artikel 9

F�retag med intressegemenskap

1. I fall d�

a) ett f�retag i en avtalsslutande stat direkt

eller indirekt deltar i ledningen eller kontrol-
len av ett f�retag i den andra avtalsslutande
staten eller �ger del i detta f�retags kapital,
eller

b) samma personer direkt eller indirekt

deltar i ledningen eller kontrollen av s�v�l ett
f�retag i en avtalsslutande stat som ett f�re-
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 handels-

f�rbindelser eller finansiella f�rbindelser
avtalas eller f�reskrivs villkor, som avviker
fr�n dem som skulle ha avtalats mellan av

varandra 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 be-
skattas i �verensst�mmelse d�rmed.

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

sten 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

2839

SFS 1995:1504

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.

Article 10

Dividends

(1) Dividends paid by a company which is

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

(2) However, such dividends may also be

taxed in the Contracting State of which the
company paying the dividends is a resident

and according to the laws of that State, but:

(a) Where the dividends are paid by a

company which is a resident of Sweden to a
resident of Malta who is the beneficial owner
thereof, the Swedish tax so charged shall not
exceed 15 per cent of the gross amount of

the dividends. However, if the beneficial
owner is a company which holds at least 10

per cent of the voting power of the company
paying the dividends, the dividends shall be
exempt from tax in Sweden.

(b)(i) Where the dividends are paid by a

company which is a resident of Malta to a
resident of Sweden who is the beneficial
owner thereof, Malta tax on the gross
amount of the dividends shall not exceed that
chargeable on the profits out of which the
dividends are paid.

(ii) Notwithstanding the provisions of

sub-paragraph (i) hereof, Malta tax shall
not exceed 15 per cent of the dividends if
such dividends are paid out of gains or

profits earned in any year in respect of

2840

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.

Artikel 10

Utdelning

1. Utdelning fr�n bolag med hemvist i en

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

2. Utdelningen f�r emellertid beskattas

�ven i den avtalsslutande stat d�r bolaget
som betalar utdelningen har hemvist, enligt
lagstiftningen i denna stat, men:

a) om utdelningen betalas av bolag med

hemvist i Sverige till person med hemvist i

Malta och mottagaren har r�tt till utdelningen
f�r den svenska skatten inte �verstiga 15
procent av utdelningens bruttobelopp. Om
emellertid den som har r�tt till utdelningen �r
ett bolag som innehar minst 10 procent av
det utbetalande bolagets r�stetal, skall ut-

delningen undantas fr�n skatt i Sverige;

b) 1) om utdelningen betalas av ett bolag

med hemvist i Malta till person med hemvist
i Sverige och mottagaren har r�tt till utdel-
ningen f�r maltesisk skatt p� utdelningens
bruttobelopp inte �verstiga den skatt som kan

p�f�ras inkomst som utdelningen betalas av;

2) om utdelningen betalas av vinst eller

inkomst, som intj�nats under �r d� bolaget
�tnjutit skattef�rm�n enligt best�mmelserna
om st�d till industrif�retag i Malta samt
aktie�garen l�mnar in deklarationer och

which the company is in receipt of any tax
benefit under the provisions regulating aids
to industries in Malta, and the shareholder
submits returns and accounts to the taxa-
tion authorities of Malta in respect of his
income liable to Malta tax for the relative
year of assessment.
The provisions of sub-paragraph (b)(ii) of

this paragraph shall apply for the first ten
years during which this Convention is effec-
tive. This period may be extended by a
mutual agreement between the competent
authorities.

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, not being debt-claims, participating in

profits, as well as income from other corpo-
rate rights which is subjected to the same
taxation treatment as income from shares by
the laws of the State of which the company
making the distribution is a resident.

(4) The provisions of paragraphs (1) and

(2) shall not apply if the beneficial owner of
the dividends, being a resident of a Contract-
ing State, carries on business in the other
Contracting State of which the company
paying the dividends is a resident, through a
permanent establishment situated therein, or
performs in that other State independent
personal services from a fixed base situated
therein, and the holding in respect of which
the dividends are paid is effectively connec-
ted with such permanent establishment or
fixed base. In such case the provisions of

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

SFS 1995:1504

r�kenskaper till Maltas skattemyndigheter
avseende den inkomst f�r vilken han skall
erl�gga maltesisk skatt f�r motsvarande

beskattnings�r, f�r maltesisk skatt, utan
hinder av best�mmelserna i 1) ovan, inte
�verstiga 15 procent av utdelningen.

Best�mmelserna i b 2) i denna punkt g�ller

i fr�ga om de tio f�rsta �ren under vilka
detta avtal till�mpas. Denna period kan
forl�ngas genom �msesidig �verenskommelse
mellan de beh�riga myndigheterna.

Best�mmelserna i denna punkt ber�r inte

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

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

denna artikel inkomst av aktier eller andra
r�ttigheter, som inte �r fordringar, med r�tt
till andel i vinst, samt inkomst av andra
andelar i bolag, som enligt lagstiftningen i
den stat d�r det utdelande bolaget har hem-
vist 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 festa driftst�llet eller den
stadigvarande anordningen. I s�dant fall
till�mpas best�mmelserna i artikel 7 respekti-
ve artikel 14.

2841

5. Om bolag med hemvist i en avtalsslu-

tande stat f�rv�rvar inkomst fr�n den andra
avtalsslutande staten, f�r denna andra stat
inte beskatta utdelning som bolaget betalar,
utom i den m�n utdelningen betalas till

person med hemvist i denna andra stat eller
i den m�n den andel p� grund av vilken
utdelningen betalas �ger verkligt samband
med fast driftst�lle eller stadigvarande anord-
ning i denna andra stat, och ej heller p�
bolagets icke utdelade vinst ta ut en skatt
som utg�r p� bolaget icke utdelade 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
fr�ga har r�tt till r�ntan.

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

medf�r r�tt till andel i g�lden�rens vinst eller
inte. Uttrycket �syftar s�rskilt inkomst av

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

2842

SFS 1995:1504

(5) Where a company which is a resident

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

ny's undistributed profits, even if the divi-
dends 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 if such resident is the beneficial owner
of the interest.

(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 in the debtor's profits, and in

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 regar-
ded as interest for the purpose of this Ar-
ticle.

3. Best�mmelserna i punkt 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 fest driftst�lle
eller ut�var sj�lvst�ndig yrkesverksamhet i
denna andra stat fr�n d�r bel�gen stadigva-
rande anordning, samt den fordran f�r vilken
r�ntan betalas �ger verkligt samband med det
festa driftst�llet eller den stadigvarande
anordningen. I s�dant fell till�mpas best�m-
melserna i artikel 7 respektive artikel 14.

4. 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 tagen till
den fordran f�r vilken r�ntan betalas, �ver-

stiger 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�mpas best�mmelserna i denna artikel
endast p� sistn�mnda belopp. I s�dant fell
beskattas �verskjutande belopp enligt lagstift-
ningen 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 avtalsslutan-

de 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.

2843

SFS 1995:1504

(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 Con-
tracting State in which the interest arises,
through a permanent establishment situated
therein, or performs in that other State in-
dependent personal services from a fixed

base situated therein, and the debt-claim in
respect of which the interest is paid is effec-
tively connected with such permanent es-
tablishment or fixed base. In such case the
provisions of Article 7 or Article 14, as the
case may be, shall apply.

(4) Where by reason of a special relation-

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

having regard to the debt-claim for which it
is paid, exceeds the amount which would
have been agreed upon by the payer and the
beneficial owner in the absence of such
relationship, the provisions of this Article
shall apply only to the last-mentioned
amount. In such case, the excess part of the
payments shall remain taxable according to
the laws of each Contracting State, due
regard being had to the other provisions of

this Convention.

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.

SFS 1995:1504

(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 or tapes for radio or television

broadcasting, any patent, trade mark, design
or model, plan, secret formula or process, or

for information concerning industrial, com-
mercial or scientific experience.

(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 Con-
tracting State in which the royalties arise,
through a permanent establishment situated
therein, or performs in that other State in-
dependent personal services from a fixed
base situated therein, and the right or pro-

perty in respect of which the royalties are
paid is effectively connected with such per-
manent establishment or fixed base. In such
case the provisions of Article 7 or Article

14, as the case may be, shall apply.

(4) Where by reason of a special relation-

ship between the payer and the beneficial
owner or between both of them and some
other person, the amount of the royalties,
having regard to the use, right or information
for which they are paid, exceeds the amount
which would have been agreed upon by the
payer and the beneficial owner in the absen-
ce of such relationship, the provisions of this
Article shall apply only to the last-mentioned
amount. In such case, the excess part of the
payments shall remain taxable according to
the laws of each Contracting State, due
regard being had to the other provisions of
this Convention.

2844

2. Med uttrycket "royalty" f�rst�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 eller band f�r
radio- eller televisionsuts�ndning, patent,
varum�rke, m�nster eller modell, ritning,
hemligt recept eller hemlig tillverknings-

metod eller f�r upplysning om erfarenhetsr�n
av industriell, kommersiell eller vetenskaplig

natur.

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 fell till�mpas best�mmelser-

na i artikel 7 respektive artikel 14.

4. 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 royalty beloppet, med h�nsyn tagen till
det nyttjande, den r�ttighet eller den upp-
lysning 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�relegat, till-
l�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.

Article 13

Alienation of property

(1) Income or gains derived by a resident

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

(2) Income or gains from the alienation of

shares or comparable interests in a company,
the assets of which consist wholly or prin-
cipally of immovable property, may be taxed
in the Contracting State in which the assets
or the principal assets of the company are
situated.

(3) Income or gains from alienation of

movable property forming part of the busi-

ness property of a permanent establishment
which an enterprise of a Contracting State
has in the other Contracting State or of

movable property pertaining to a fixed base
available to a resident of a Contracting State
in the other Contracting State for the purpose
of performing independent personal services,
including such income or 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.

(4) Income or gains derived by a resident

of a Contracting 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.

Artikel 13

�verl�telse av egendom

1. Vinst, som person med hemvist i en

avtalsslutande stat f�rv�rvar p� grund av
�verl�telse av s�dan fast egendom som avses
i artikel 6 och som �r bel�gen i den andra
avtalsslutande staten, f�r beskattas i denna
andra stat.

2. Vinst p� grund av �verl�telse av an-

delar eller liknande r�ttigheter i ett bolag
vars tillg�ngar uteslutande eller huvudsakli-
gen best�r av fast egendom f�r beskattas i
den avtalsslutande stat i vilken bolagets

tillg�ngar eller huvuddelen av tillg�ngarna �r

bel�gna.

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

egendom, som utg�r del av r�relsetillg�ng-
arna i fest driftst�lle, vilket ett f�retag i en
avtalsslutande stat har i den andra avtalsslu-
tande staten, eller av l�s egendom, h�nf�rlig
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 fest driftst�lle
(f�r sig eller tillsammans med hela f�retaget)
eller av s�dan stadigvarande anordning.

4. 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 l�s
egendom som �r h�nf�rlig till anv�ndningen
av s�dana skepp eller luftfartyg, beskattas
endast i denna stat.

2845

SFS 1995:1504

With respect to income or gains derived by

the air transport consortium Scandinavian
Airlines System (SAS), the provisions of this

paragraph shall apply only to such portion of
the income or gains as corresponds to the
participation held in that consortium by AB

Aerotransport (ABA), the Swedish partner of
Scandinavian Airlines System (SAS).

(5) Income or gains from the alienation of

any property other than that referred to in
paragraphs (1), (2), (3) and (4), shall be
taxable only in the Contracting State of
which the alienator is a resident.

Article 14

Independent personal services

(1) Income derived by 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.
However, such income may be taxed in the
other Contracting State in the following
circumstances:

(a) if he has a fixed base regularly avail-

able to him in the other Contracting State for
the purpose of performing his activities; in
that case, only so much of the income as is
attributable to that fixed base may be taxed
in that other Contracting State; or

(b) if his stay in the other Contracting

State is for a period or periods amounting to
or exceeding in the aggregate 183 days in
any twelve-month period commencing or
ending in the fiscal year concerned; in that
case, only so much of the income as is

derived from the activity exercised in the
other Contracting State may be taxed in that
other State; or

2846

Betr�ffande vinst som f�rv�rvas av luft-

fartskonsortiet Scandinavian Airlines System
(SAS) till�mpas best�mmelserna i denna

punkt 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).

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

egendom �n s�dan som avses i punkterna 1,
2, 3 och 4 beskattas endast i den avtalsslu-
tande stat d�r �verl�taren har hemvist.

Artikel 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som en person med hemvist i

en avtalsslutande stat f�rv�rvar genom att
ut�va fritt yrke eller annan sj�lvst�ndig
verksamhet, beskattas endast i denna stat.
S�dan inkomst f�r emellertid beskattas i den
andra avtalsslutande staten under f�ljande
omst�ndigheter:

a) om han i den andra avtalsslutande staten

har en stadigvarande anordning, som regel-
m�ssigt st�r till hans f�rfogande f�r att ut�va
verksamheten; i s�dant fall f�r endast s� stor
del av inkomsten beskattas i denna andra av-
talsslutande stat som �r h�nf�rlig till denna
stadigvarande anordning, eller

b) om han vistas i den andra avtalsslutande

staten under tidrymd eller tidrymder som
sammanlagt uppg�r till eller �verstiger 183
dagar under en tolvm�nadersperiod som
b�rjar eller slutar under beskattnings�ret i
fr�ga; i s�dant fall f�r endast s� stor del av
inkomsten beskattas i denna andra avtalsslu-
tande stat som �r h�nf�rlig till verksamheten
som ut�vas d�r, eller

the other Contracting State is paid by a
resident of that Contracting State or is borne
by a permanent establishment or fixed base
situated in that Contracting State and exceeds
in the fiscal year the equivalent of 25 000
United States dollars.

(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.

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

paragraph (1), remuneration derived by a
resident of a Contracting State in respect of
an employment exercised in the other Con-
tracting State shall be taxable only in the
first-mentioned State if:

(a) the recipient is present in the other

State for a period or periods not exceeding in
the aggregate 183 days 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

SFS 1995:1504

c) om ers�ttningen f�r hans verksamhet i

den andra avtalsslutande staten betalas av
person med hemvist i denna avtalsslutande
stat eller belastar fest driftst�lle eller stadig-
varande anordning i denna avtalsslutande stat
samt �verstiger ett v�rde motsvarande 25 000
U.S. dollar under beskattnings�ret.

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.

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

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

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

2. Utan hinder av best�mmelserna i punkt

1 beskattas ers�ttning, som person med

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

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

a) mottagaren vistas i den andra staten

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

b) ers�ttningen betalas av arbetsgivare som

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

2847

SFS 1995:1504

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

(3) Notwithstanding the preceding pro-

visions of this Article, remuneration derived
in respect of an employment exercised
aboard a ship or aircraft operated in interna-
tional traffic by an enterprise of a Contract-
ing 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.

Article 16

Directors' fees

Directors' fees and other similar payments

derived by a resident of a Contracting State
in his capacity as a member of the board of
directors 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

Articles 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.

2848

c) ers�ttningen inte belastar fest driftst�lle

eller stadigvarande anordning som arbets-

givaren har i den andra staten.

3. Utan hinder av f�reg�ende best�mmelser

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

Artikel 16

Styrelsearvode

Styrelsearvode och annan liknande ers�tt-

ning, som person med hemvist i en avtalsslu-
tande stat uppb�r i egenskap av medlem i
styrelse eller annat liknande organ i bolag
med hemvist i den andra avtalsslutande
staten, f�r beskattas i denna andra stat.

Artikel 17

Artister och sportut�vare

1. Utan hinder av best�mmelserna i artik-

larna 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

underh�llningsartist, s�som teater- eller
filmsk�despelare, radio- eller televisionsartist
eller musiker, eller i egenskap av sportut�va-
re, beskattas i denna andra stat.

(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 , 1 4 and

15, be taxed in the Contracting State in

which the activities of the entertainer or

sportsman are exercised.

Article 18

Pensions and social security payments

(1) Subject to the provisions of paragraph

(2) of Article 19, pensions and other similar
remuneration paid to a resident of a Con-
tracting State in consideration of past em-
ployment shall be taxable only in that State.

(2) Notwithstanding the provisions of

paragraph (1), pensions paid and other pay-

ments made under the social security legisla-
tion of a Contracting State shall be taxable
only in that State.

Article 19

Government service

(l)(a) Remuneration, other than a pension,

paid by a Contracting State or a political
subdivision or a local authority thereof to an
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:

90-SFS 1995

SFS 1995:1504

2. I fall d� inkomst genom personlig verk-

samhet, som underh�llningsartist eller sport-

ut�vare bedriver i denna egenskap, inte till-

faller underh�llningsartisten eller sportut�va-
ren sj�lv utan annan person, f�r denna in-

komst, utan hinder av best�mmelserna i
artiklarna 7, 14 och 15, beskattas i den
avtalsslutande stat d�r underh�llningsartisten
eller sportut�varen bedriver verksamheten.

Artikel 18

Pension och socialf�rs�kringsbetalningar

1. Om inte best�mmelserna i artikel 19

punkt 2 f�ranleder annat, beskattas pension
och annan liknande ers�ttning som med
anledning av tidigare anst�llning betalas till
person med hemvist i en avtalsslutande stat,
endast i denna stat.

2. Utan hinder av best�mmelserna i punkt

1 beskattas pension och annan betalning som

g�rs enligt socialforsakringslagstiftningen i
en avtalsslutande stat endast i denna stat.

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�rts 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

2849

SFS 1995:1504

(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)(a) Any pension paid by, or out of funds

created 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 pension shall be taxable

only in the other Contracting State if the
individual is a resident of, and a national of,
that State.

(3) The provisions of Articles 15, 16 and

18 shall apply to remuneration and pensions

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

Article 20

Students and business apprentices

Payments which a student or business

apprentice who is or was immediately before

visiting a Contracting State a resident of the
other Contracting State and who is present in
the first-mentioned State solely for the pur-
pose of his education or training receives for
the purpose of his maintenance, education or

training shall not be taxed in that State,

provided that such payments arise from

sources outside that State.

2850

1) �r medborgare i denna stat, eller

2) inte fick hemvist i denna stat uteslu-

tande f�r att utf�ra arbetet.

2. a) Pension, som betalas av, eller fr�n

fonder inr�ttade av, en avtalsslutande stat, en

av dess politiska underavdelningar eller
lokala myndigheter till fysisk person p�
grund av arbete som utf�rts i denna stats,
underavdelnings eller myndighets tj�nst,

beskattas endast i denna stat.

b) S�dan pension beskattas emellertid

endast i den andra avtalsslutande staten om
personen i fr�ga har hemvist och �r med-
borgare i denna stat.

3. Best�mmelserna i artiklarna 15, 16, och

18 till�mpas p� ers�ttning och p� pension

som betalas p� grund av arbete som utf�rts i
samband med r�relse som bedrivs av en
avtalsslutande stat, dess politiska underav-
delningar eller lokala myndigheter.

Artikel 20

Studerande och aff�rspraktikant

Studerande och aff�rspraktikant, som har

eller omedelbart f�re vistelsen i en avtalsslu-
tande stat hade hemvist i den andra avtalsslu-
tande staten och som vistas i den f�rstn�mn-
da staten uteslutande f�r sin undervisning
eller praktik, beskattas inte i denna stat f�r

belopp som han erh�ller f�r sitt uppeh�lle,
sin undervisning eller praktik, under f�rut-
s�ttning att beloppen h�rr�r fr�n k�lla utanf�r
denna stat.

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

Article 22

Elimination of double taxation

(1) In the case of Malta, double taxation

shall be avoided as follows:

Subject to the provisions of the law of

Malta regarding the allowance of a credit
against Malta tax in respect of foreign tax,
where, in accordance with the provisions of
this Convention there is included in a Malta
assessment income from sources within
Sweden, the Swedish tax on such income
shall be allowed as a credit against the relati-

ve Malta tax payable thereon.

(2) In the case of Sweden, double taxation

shall be avoided as follows:

SFS 1995:1504

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

fest egendom som avses i artikel 6 punkt 2,
om mottagaren av inkomsten har hemvist i
en avtalsslutande stat och bedriver r�relse i
den andra avtalsslutande staten fr�n d�r

bel�get fest 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 festa driftst�llet eller den stadigvarande
anordningen. I s�dant fall till�mpas best�m-
melserna i artikel 7 respektive artikel 14.

Artikel 22

Undanr�jande av dubbelbeskattning

1. Betr�ffande Malta skall dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

I enlighet med maltesisk lagstiftning i fr�ga

om avr�kning fr�n maltesisk skatt av ut-
l�ndsk skatt skall, d� enligt best�mmelserna
i detta avtal inkomst fr�n k�lla i Sverige
tagits till beskattning i Malta, svensk skatt p�
s�dan inkomst avr�knas fr�n maltesisk skatt
p� inkomsten.

2. Betr�ffande Sverige skall dubbelbe-

skattning undvikas p� f�ljande s�tt:

2851

SFS 1995:1504

(a) Where a resident of Sweden derives

income which under the laws of Malta and in

accordance with the provisions of this Con-
vention may be taxed in Malta, Sweden shall
allow - subject to the provisions of the laws
of Sweden concerning credit for foreign tax
(as it may be amended from time to time
without changing the general principle here-
of) - as a deduction from the tax on such
income, an mount equal to the Malta 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 Malta, Sweden may, when determi-
ning the graduated rate of Swedish tax, take
into account the income which shall be
taxable only in Malta.

paragraph (a) of this paragraph, dividends
paid by a company which is a resident of
Malta to a company which is a resident of

Sweden shall be exempt from Swedish tax

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

(d) For the purposes of sub-paragraph (a)

of this paragraph the term "Malta tax paid"
shall be deemed to include the Malta tax
which would have been paid but for any
time-limited exemption or reduction of tax
granted under incentive provisions contained
in the Malta law designed to promote econo-
mic development to the extent that such
exemption or reduction is granted for profits
from industrial or manufacturing activities or
from agriculture, fishing or tourism (inclu-
ding restaurants and hotels) provided that the
activities have been carried out within Malta.
For the purposes of sub-paragraph (c) of this

paragraph a tax of 15 per cent calculated on

2852

a) Om person med hemvist i Sverige

f�rv�rvar inkomst som enligt maltesisk
lagstiftning och i enlighet med best�mmelser-
na i detta avtal f�r beskattas i Malta, 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 maltesiska
skatt som erlagts p� inkomsten.

b) Om en person med hemvist i Sverige

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

na i detta avtal beskattas endast i Malta, f�r
Sverige vid fastst�llandet av skattesatsen f�r
svensk progressiv skatt beakta den inkomst
som skall beskattas endast i Malta.

c) Utan hinder av best�mmelserna i a) ovan

�r utdelning fr�n bolag med hemvist i Malta
till bolag med hemvist i Sverige undantagen
fr�n svensk skatt enligt best�mmelserna i
svensk lag om skattebefrielse f�r utdelning
som erh�lls av svenska bolag fr�n dotterbo-
lag utomlands.

d) Vid till�mpningen av a) ovan anses "den

maltesiska skatt som erlagts" innefatta skatt
som skulle ha erlagts, men som p� grund av
av tidsbegr�nsade best�mmelser i maltesisk
lagstiftning avsedd att fr�mja ekonomisk

utveckling inte erlagts eller erlagts med l�gre
belopp, under f�ruts�ttning att s�dan befriel-
se eller l�ttnad fr�n skatt givits betr�ffande
vinst fr�n industriell verksamhet eller till-
verkningsverksamhet eller fr�n jordbruk,
fiske, turism (d�ri inbegripet restaurang- och
hotell verksamhet), allt under foruts�ttning att
verksamheten bedrivits i Malta. Vid till�mp-
ningen av c) ovan skall en skatt p� 15 pro-
cent p� ett underlag ber�knat efter svenska

a Swedish tax base shall be considered to
have been paid for such activities under
those conditions mentioned in the previous
sentence.

The competent authorities may agree to

extend the application of this provision also
to other activities.

(e) The provisions of sub-paragraph (d) of

this paragraph shall apply for the first ten
years during which this Convention is effec-
tive. This period may be extended by a
mutual agreement between the competent
authorities.

(3) Where the Convention provides that

income (including capital gains) arising in a
Contracting State shall be relieved from tax
in that State, either in full or in part, and,
under the law in force in the other Contrac-
ting State, such income is subject to tax by
reference to the amount thereof which is
remitted to or received in that other State
and not by reference to the full amount
thereof, then the relief to be allowed in the

first-mentioned State shall apply only to such

portion of the income as is remitted to or
received in the other State.

Article 23

Non-discrimination

(1) Nationals of a Contracting State shall

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

SFS 1995:1504

regler anses ha erlagts betr�ffande verksam-
het som anges i f�reg�ende mening under d�r
angivna villkor.

De beh�riga myndigheterna kan komma

�verens om att utvidga till�mpningen av
denna best�mmelse �ven till andra verksam-
heter.

e) Best�mmelserna i d) ovan g�ller endast

i fr�ga om de tio f�rsta �ren under vilka
detta avtal till�mpas. Denna period kan
f�rl�ngas genom �msesidig �verenskommelse
mellan de beh�riga myndigheterna.

3. I fall d� avtalet f�reskriver att beskatt-

ningen av inkomst (d�ri inbegripet realisa-

tionsvinst) som h�rr�r fr�n en avtalsslutande
stat helt eller delvis skall lindras i denna stat
och d� s�dan inkomst, p� grund av g�llande
lagstiftning i den andra avtalsslutande staten,
beskattas med avseende p� s�dant belopp
d�rav som �verf�rs till eller tas emot i denna
andra stat och inte med avseende p� hela

beloppet d�rav, till�mpas reglerna om lin-
drande av beskattningen i den f�rstn�mnda
staten endast p� s�dan del av inkomsten som
�verf�rs eller tas emot i den andra staten.

Artikel 23

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat skall

inte i den andra avtalsslutande staten bli
f�rem�l f�r beskattning eller d�rmed sam-
manh�ngande krav som �r av annat slag eller
mer tyngande �n den beskattning och d�rmed
sammanh�ngande krav som medborgare i
denna andra stat under samma f�rh�llanden
�r eller kan bli underkastad. Utan hinder av
best�mmelserna i artikel 1 till�mpas denna

2853

SFS 1995:1504

apply to persons who are not residents of one
or both of the Contracting States.

(2) The taxation on a permanent establish-

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

of that other State carrying on the same
activities. This provision shall not be con-
strued as obliging a Contracting State to
grant to residents of the other Contracting
State any personal allowances, reliefs and
reductions for taxation purposes on account
of civil status or family responsibilities

which it grants to its own residents.

(3) Except where the provisions of para-

graph (1) of Article 9, paragraph (4) of Ar-
ticle 11, or paragraph (4) of Article 12,
apply, interest, royalties and other disburse-
ments 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-mentioned State to any taxation or any
requirement connected therewith which is
other or more burdensome than the taxation
and connected requirements to which other

similar enterprises of the first-mentioned
State are or may be subjected.

(5) The provisions of this Article shall

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

2854

best�mmelse �ven p� person som inte har
hemvist i en avtalsslutande stat eller i b�da
avtalsslutande staterna.

2. Beskattningen av fast driftst�lle, som

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.
Denna best�mmelse anses inte medf�ra
skyldighet f�r en avtalsslutande stat att med-
ge person med hemvist i den andra avtalsslu-
tande staten s�dant personligt avdrag vid
beskattningen, s�dan skattebefrielse eller
skatteneds�ttning p� grund av civilst�nd eller
f�rs�rjningsplikt mot familj som medges

person med hemvist i den egna staten.

3. Utom i de fall d� best�mmelserna i

artikel 9 punkt 1, artikel 11 punkt 4 eller
artikel 12 punkt 4 till�mpas, �r r�nta, royalty
och annan betalning fr�n f�retag i en av-
talsslutande stat till person med hemvist i den
andra avtalsslutande staten avdragsgilla vid
best�mmandet av den beskattningsbara in-
komsten f�r s�dant f�retag p� samma villkor
som betalning till person med hemvist i den
f�rstn�mnda staten.

4. F�retag i en avtalsslutande stat, vars

kapital helt eller delvis �gs eller kontrolleras,
direkt eller indirekt, av en eller flera perso-
ner med hemvist i den andra avtalsslutande
staten, skall inte i den f�rstn�mnda staten bli
f�rem�l f�r beskattning eller d�rmed sam-
manh�ngande krav som �r av annat slag eller
mer tyngande �n den beskattning och d�rmed
sammanh�ngande krav som annat liknande
f�retag i den f�rstn�mnda staten �r eller kan

bli underkastat.

5. Best�mmelserna i denna artikel till�mpas

p� skatter som omfattas av detta avtal.

Article 24

Mutual agreement procedure

(1) Where a person considers that the

actions of one or both of the Contracting
States result or will result for him in taxation
not in accordance with the provisions of this
Convention, he may, irrespective of the
remedies provided by the domestic law of
those States, present his case to the compe-
tent authority of the Contracting State of
which he is a resident or, if his case comes
under paragraph (1) of Article 23, to that of
the Contracting State of which he is a natio-

nal. The case must be presented within three
years from the first notification of the action
resulting in taxation not in accordance with
the provisions of the Convention.

(2) The competent authority shall endea-

vour, if the objection appears to it to be

justified and if it is not itself able to arrive at

a satisfactory solution, to resolve the case by
mutual agreement with the competent autho-

rity of the other Contracting State, with a
view to the avoidance of taxation which is
not in accordance with the Convention. Any
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 the Convention. They may also consult
together for the elimination of double taxa-
tion in cases not provided for in the Con-

vention.

SFS 1995:1504

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, l�gga fram saken f�r
den beh�riga myndigheten i den avtalsslutan-
de stat d�r personen har hemvist, eller om

fr�ga �r om till�mpning av artikel 23 punkt

1, i den avtalsslutande stat d�r han �r med-

borgare. Saken skall l�ggas fram 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
skall genomforas utan hinder av tidsgr�nser
i de avtalsslutande staternas interna lagstift-
ning.

3. De beh�riga myndigheterna i de av-

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

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

2855

�

SFS 1995:1504

(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.

Article 25

Exchange of information

(1) The competent authorities of the Con-

tracting States shall exchange such informa-
tion as is necessary for carrying out the
provisions of this Convention or of the
domestic laws of the Contracting States
concerning taxes covered by the Convention,
insofar as the taxation thereunder is not
contrary to the Convention. The exchange of
information is not restricted by Article 1.
Any information received by a Contracting
State shall be treated as secret in the same
manner as information obtained under the
domestic laws of that State and shall be

disclosed only to persons or authorities

(including courts and administrative bodies)
involved in the assessment or collection of,
the enforcement or prosecution in respect of,
or the determination of appeals in relation to,
the taxes covered by the Convention. Such

persons or authorities shall use the informa-
tion only for such purposes. They may
disclose the information in public court
proceedings or in judicial decisions.

(2) In no case shall the provisions of pa-

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

(a) to carry out administrative measures at

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

(b) to supply information which is not

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

2856

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.

Artikel 25

Utbyte av upplysningar

1. De beh�riga myndigheterna i de av-

talsslutande staterna skall utbyta s�dana
upplysningar som �r n�dv�ndiga f�r att
till�mpa best�mmelserna i detta avtal eller i
de avtalsslutande staternas interna lagstiftning

betr�ffande skatter som omfattas av avtalet,
i den m�n beskattningen enligt denna lagstift-
ning inte strider mot avtalet. Utbytet av
upplysningar begr�nsas inte av artikel 1.
Upplysningar som en avtalsslutande stat
mottagit skall behandlas s�som hemliga p�
samma s�tt som upplysningar, som erh�llits
enligt den interna lagstiftningen i denna stat
och f�r yppas endast f�r personer eller myn-
digheter (d�ri inbegripet domstolar och
f�rvaltningsorgan) som festst�ller, uppb�r
eller indriver de skatter som omfattas av
avtalet eller handl�gger �tal eller besv�r i
fr�ga om dessa skatter. Dessa personer eller
myndigheter skall anv�nda upplysningarna
endast f�r s�dana �ndam�l. De f�r yppa

upplysningarna vid offentlig r�tteg�ng eller i
domstolsavg�randen.

2. Best�mmelserna i punkt 1 anses inte

medf�ra skyldighet f�r en avtalsslutande stat
att

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

fr�n lagstiftning och administrativ praxis i
denna avtalsslutande stat eller i den andra 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,

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 relief

The provisions of this Convention shall not

apply to persons entitled to any special tax
benefit under:

(a) a law of either one of the Contracting

States which has been identified in an Ex-
change of Notes between the Contracting
States; or

(b) any substantially similar law subse-

quently enacted.

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.

Article 28

Entry into force

(1) The Contracting States shall notify each

other that the constitutional requirements for
the entry into force of this Convention have
been complied with.

SFS 1995:1504

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�nsning av f�rm�ner

Best�mmelserna i detta avtal till�mpas inte

p� person som �r ber�ttigad till n�gon speci-
ell skattef�rm�n enligt:

a) lagstiftning i n�gon av de avtalsslutande

staterna som anges i noter som utv�xlas
mellan de avtalsslutande staterna, eller

b) n�gon i huvudsak likartad lag som sena-

re inf�rs.

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.

Artikel 28

Ikrafttr�dande

1. De avtalsslutande staterna skall meddela

varandra att de konstitutionella �tg�rder
vidtagits som kr�vs f�r att detta avtal skall
tr�da i kraft.

2857

SFS 1995:1504

(2) This Convention shall enter into force

thirty days after the date of the later of the
notifications referred to in paragraph (1) and
its provisions shall have effect:

(a) in Sweden, on income derived on or

after the first day of January immediately

following the date on which the Convention

enters into force; and

(b) in Malta, on income derived during any

calendar year or accounting period, as the
case may be, beginning on or after the first
day of January immediately following the
date on which the Convention enters into

force.

(3) Upon the coming into effect of this

Convention, the Agreement and accompa-
nying Protocol between Malta and Sweden
for the avoidance of double taxation with
respect to taxes on income, signed at Stock-
holm on May 30, 1975, as modified by a
Protocol signed at Valetta on June 25, 1986,
shall terminate. The provisions of the 1975
Agreement, as modified, shall cease to have

effect from the date on which the correspon-
ding provisions of this Convention shall, for

the first time, have effect according to the

provisions of paragraph (2) of this Article.
With regard to the provisions of Articles 5
and 14 of the 1975 Agreement, where any
greater relief from tax would have been
offered by the application of those provi-
sions, any such provision as aforesaid shall
continue to have effect:

(a) in Sweden, on income derived on or

before the last day of the second calendar
year next following that in which this Con-
vention came into effect; and

(b) in Malta, on income derived on or

before the last day of the second calendar
year or accounting period, as the case may
be, next following the calendar year in which
this Convention came into effect.

2858

2. Detta avtal trader i kraft trettio dagar

efter dagen f�r det sista av de meddelanden
som avses i punkt 1 och avtalets best�mmel-
ser till�mpas:

a) i Sverige, p� inkomst som f�rv�rvas

den 1 januari som f�ljer n�rmast efter dagen
d� avtalet tr�der i kraft eller senare, och

b) i Malta, p� inkomst som f�rv�rvas

under ett kalender�r respektive ett r�ken-

skaps�r som b�rjar den 1 januari n�rmast
efter dagen d� avtalet tr�der i kraft eller
senare.

3. Genom att detta avtal blir till�mpligt

upph�r avtalet med d�rtill h�rande protokoll
mellan Malta och Sverige f�r undvikande av
dubbelbeskattning betr�ffande inkomstskatter
som undertecknades den 30 maj 1975 i

Stockholm och �ndrades genom protokoll
som undertecknades den 25 juni 1986 i
Valetta att g�lla. Best�mmelserna i 1975 �rs
�ndrade avtal skall upph�ra att g�lla fr�n den
dag motsvarande best�mmelser i detta avtal
f�r f�rsta g�ngen blir till�mpliga enligt

best�mmelserna i punkt 2. Betr�ffande be-
st�mmelserna i artiklarna 5 och 14 i 1975 �rs
avtal skall, n�r st�rre skattel�ttnader skulle
ha erh�llits genom till�mpning av de best�m-
melserna, dessa best�mmelser forts�tta att
till�mpas:

a) i Sverige, p� inkomst som f�rv�rvas

sista dagen det andra kalender�ret som f�ljer
n�rmast efter det d� detta avtal kom att
till�mpas eller tidigare, och

b) i Malta, p� inkomst som f�rv�rvas sista

dagen det andra kalender�ret respektive
r�kenskaps�ret som f�ljer n�rmast efter det
kalender�r d� detta avtal kom att till�mpas
eller tidigare.

Article 29

Termination

This Convention shall remain in force until

terminated by a Contracting State. Either
Contracting State may terminate the Con-
vention, through diplomatic channels, by
giving notice of termination at least six
months before the end of any calendar year
beginning after the expiration of a period of

five years from the date of its entry into
force. In such case, the Convention shall

cease to have effect:

(a) in Sweden, on income derived on or

after the first day of January of the calendar
year next following the date on which the
notice is given; and

(b) in Malta, on income derived during any

calendar year or accounting period, as the
case may be, beginning on or after the first
day of January immediately following the
date on which the notice is given.

In witness whereof the undersigned being

duly authorised thereto have signed this
Convention.

Done at Washington, this 9th day of Oc-

tober 1995, in duplicate in the English langu-
age.

For the Government of Sweden

Goran Fersson

For the Government of Malta

John Dalli

SFS 1995:1504

Artikel 29

Upph�rande

Detta avtal f�rblir i kraft till dess det s�gs

upp av en avtalsslutande stat. Vardera av-
talsslutande staten kan p diplomatisk v�g
s�ga upp avtalet genom underr�ttelse h�rom
minst sex m�nader f�re utg�ngen av n�got
kalender�r som f�ljer efter en tidrymd av

fem �r fr�n den dag d� avtalet tr�tt i kraft. I

h�ndelse av s�dan upps�gning upph�r avtalet
att g�lla:

a) i Sverige, p� inkomst som f�rv�rvas

den 1 januari det kalender�r som f�ljer
n�rmast efter dagen d� avtalet s�gs upp eller
senare, och

b) i Malta, p� inkomst som f�rv�rvas

under ett kalender�r respektive ett r�ken-

skaps�r som b�rjar den 1 januari n�rmast
efter dagen d� avtalet s�gs upp eller senare.

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Washington, den 9 oktober

1995, i tv� exemplar p� engelska spr�ket.

F�r Sveriges regering

G�ran Persson

F�r Maltas regering

John Dalli

2859

�

SFS 1995:1504

PROTOCOL

At the signing of the Convention between

Sweden and Malta for the avoidance of
double taxation and the prevention of fiscal
evasion with respect to taxes on income, the

undersigned have agreed that the following
shall form an integral part of the Convention:

Notwithstanding the provisions of para-

graph (5) of Article 13, gains from the
alienation of shares or other corporate rights
derived by an individual who has been a
resident of a Contracting State and who has
become a resident of the other Contracting
State, may be taxed in the first-mentioned
State if the alienation of the shares or other
corporate rights occur at any time during the
five years next following the date on which
the individual has ceased to be a resident of
the first-mentioned State.

In witness whereof the undersigned being

duly authorised thereto have signed this
Protocol.

Done at Washington, this 9th day of Oc-

tober 1995, in duplicate in the English langu-

age.

For the Government of Sweden

Gdran Persson

For the Government of Malta

John Dalli

2860

PROTOKOLL

Vid undertecknandet av avtalet mellan

Sverige och Malta for undvikande av dubbel-

beskattning och f�rhindrande av skatteflykt
betr�ffande skatter p� inkomst, har under-
tecknade kommit �verens om att f�ljande
best�mmelser skall utg�ra en integrerande
del av avtalet:

Utan hinder av best�mmelserna i artikel 13

punkt 5 far vinst som fysisk person som har
haft hemvist i en avtalsslutande stat och som
erh�llit hemvist i den andra avtalsslutande

staten f�rv�rvar p� grund av �verl�telse av

andelar eller andra r�ttigheter i bolag, be-
skattas i den f�rstn�mnda staten om �ver-
l�telsen av andelarna eller r�ttigheterna sker

vid n�got tillf�lle under de fem �r som f�ljer
n�rmast efter det datum d� den fysiska perso-
nen upph�rt att ha hemvist i den f�rstn�mnda

staten.

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Washington, den 9 oktober

1995, i tv� exemplar p� engelska spr�ket.

F�r Sveriges regering

G�ran Persson

F�r Maltas regering

John Dalli

SKRIFTV�XLING

SFS 1995:1504

(�vers�ttning)

I have the honour to refer to the Convention,
signed today, and to propose on behalf of the
Government of Sweden that:

With reference to Article 26, the provi-

sions of this Convention shall not apply:

(i) to persons who are entitled to a special

tax benefit under the Malta Financial Servi-
ces Centre Act (Cap. 330) except for those
persons who opt under section 41 of the said
Act to be subject to the normal provisions of
the Income Tax Act (Cap. 1-3) and of the
Income Tax Management Act, 1994; or

(ii) to persons who are entitled to exemp-

tion or any other special tax benefit under
the provisions of the Merchant Shipping Act,

1973. However, this does not apply to in-

come that is subject to the normal Malta
income tax; or

(iii) to persons entitled to any special tax

benefit under any substantially similar law.

If the foregoing proposals are acceptable to

the Government of Malta, I have the honour
to suggest that the present Note and Your
Excellency's reply to that effect shall be
regarded as constituting an agreement bet-

ween the two Governments in this matter,
which shall enter into force at the same time
as the entry into force of the Convention.

G�ran Persson

Jag har �ran att h�nvisa till det denna dag
undertecknade avtalet och att p� uppdrag av

Sveriges regering foresl� att:

Med h�nvisning till artikel 26 skall be-

st�mmelserna i detta avtal inte till�mpas:

1) p� personer som �r ber�ttigade till

s�rskilda skattel�ttnader enligt "the Malta
Financial Services Centre Act (Cap. 330)"
med undantag for s�dana personer som enligt
sektion 41 i n�mnda lag valt att bli beskatta-

de enligt de vanliga best�mmelserna i "the
Income Tax (Cap. 1-3) Act" och "the In-
come Tax Management Act, 1994", eller

2) p� personer som �r ber�ttigade till

s�rskilda skattel�ttnader enligt best�mmelser-

na i "the Merchant Shipping Act, 1973"

(Detta g�ller dock inte betr�ffande inkomst
som beskattas med den normala maltesiska
inkomstskatten.), eller

3) p� personer ber�ttigade till s�rskilda

skattel�ttnader enligt n�gon annan huvud-
sakligen likartad lag.

Om ovanst�ende best�mmelser kan godtas

av Maltas regering, har jag �ran att foresl�
att f�revarande note samt Ert brev med
samma inneh�ll anses utg�ra en �verenskom-
melse mellan de b�da regeringarna i denna
fr�ga, vilken tr�der i kraft p� samma g�ng
som avtalet tr�der i kraft.

G�ran Persson

2861

SFS 1995:1504

(Oversattning)

I have the honour to acknowledge the receipt
of your note of today's date which reads as
follows:

"I have the honour- - -Convention."

The foregoing proposals being acceptable

to the Government of Malta, I have the

honour to confirm that Your Excellency's
Note and this reply shall be regarded as
constituting an agreement between the two
Governments in this matter, which shall
enter into force at the same time as the entry
into force of the Convention.

John Dalli

Jag har �ran att erk�nna mottagandet av Er
note med dagens datum, vilken har f�ljande
lydelse:

"Med h�nvisning till- - -trader i kraft"

Ovanst�ende f�rslag godtas av Maltas rege-

ring, och jag har �ran att bekr�fta att Ers
Excellens note och detta svar anses utg�ra en

�verenskommelse mellan de b�da regeringar-
na i denna fr�ga, vilken tr�der i kraft p�
samma g�ng som avtalet tr�der i kraft.

John Dalli

2862

;

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)

JP Infonets skatterättsliga tjänster

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Juridisk rådgivning

SFS 1995:1504 Lag om dubbelbeskattningsavtal mellan Sverige och Malta

Viktiga lagar inom skatterätten

JP Infonets skatterättsliga tjänster

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