SFS 1996:1511 Lag om dubbelbeskattningsavtal mellan Sverige och Canada

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SFS 1996_1511 Lag om dubbelbeskattningsavtal mellan Sverige och Canada

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                         </style> <div id="page1-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 Utkom fr�n trycket den 30 december 1996 2739 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag skall till�mpas betr�ffande skatt p� inkomst som f�rv�rvas den 1 januari �ret efter det �r d� lagen tr�der i kraft eller senare. 1 Prop. 1996/97:39, bet. 1996/97:SkU 10, rskr. 1996/97:73. utf�rdad den 5 december 1996. 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 Canada under- tecknade den 27 augusti 1996, skall g�lla som lag h�r i landet. Avtalet �r avfattat p� svenska, engelska och franska. Alla texterna har samma giltig- het. Den svenska och engelska texten framg�r av bilaga till denna lag. 2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dessa medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�religga. 3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt best�mmelserna i avtalet beskattas endast i Canada, skall s�dan inkomst inte tas med vid taxeringen i Sverige. 4 � �rende, som enligt artikel 27 punkt 3 i avtalet skall avg�ras av be- h�rig myndighet i en avtals slutande stat skall p� svensk sida avg�ras av Riksskatteverket. �r s�dant �rende av s�rskild betydelse eller annars av s�dan beskaffenhet att det b�r avg�ras av regeringen, skall dock Riks- skatteverket med eget yttrande �verl�mna �rendet till Finansdepartementet. Riksskatteverkets beslut enligt denna lag f�r inte �verklagas. Lag om dubbelbeskattningsavtal mellan Sverige och Canada; </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"/> SFS 1996:1511 3. Genom lagen upph�vs lagen (1984:175) om dubbelbeskattningsavtal mellan Sverige och Canada samt f�rordningen (1984:931) om dubbel- beskattningsavtal mellan Sverige och Canada. De upph�vda f�rfattningarna skall dock fortfarande till�mpas a) betr�ffande skatt p� inkomst som f�rv�rvas f�re den 1 januari �ret ef- ter det �r d� lagen tr�der i kraft, och b) betr�ffande skatt p� f�rm�genhet som taxeras f�rsta kalender�ret n�rmast efter det �r d� lagen tr�der i kraft eller tidigare. P� regeringens v�gnar G�RAN PERSSON THOMAS �STROS (Finansdepartementet) 2740 </div> <div id="page3-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> AVTAL MELLAN SVERIGE OCH CANADA F�R UNDVIKANDE AV DUBBELBESKATTNING OCH F�RHINDRANDE AV SKATTEFLYKT BETR�FFANDE SKATTER P� INKOMST Sveriges regering och Canadas regering, som �nskar ing� ett avtal f�r undvikande av dubbel- beskattning och f�rhindrande av skatteflykt be- tr�ffande skatter p� inkomst, har kommit �ver- ens 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 av- talsslutande staterna. Artikel 2 Skatter som omfattas av avtalet 1. De f�r n�rvarande utg�ende skatter, p� vilka avtalet till�mpas �r: a) i Canada: de inkomstskatter som tas ut av Canadas regering i enlighet med "the Income Tax Act" (i det f�ljande ben�mnda "kanadensisk skatt"); b) i Sverige: 1) den statliga inkomstskatten, sj�mansskat- ten och kupongskatten d�ri inbegripna, 2) den s�rskilda inkomstskatten f�r utom- lands bosatta, 3) den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., och SFS 1996:1511 Bilaga CONVENTION BETWEEN SWEDEN AND CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of Sweden and the Govern- ment of Canada, desiring to conclude a Con- vention for the avoidance of double taxation and the prevention of fiscal evasion with re- spect to taxes on income, have agreed as fol- lows: Article 1 Persons Covered This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. The existing taxes to which the Con- vention shall apply are: (a) in the case of Canada: the income taxes imposed by the Govern- ment of Canada under the Income Tax Act, (hereinafter referred to as "Canadian tax"); (b) in the case of Sweden: (i) the National income tax, including the sailors' tax and the withholding tax on dividends; (ii) the income tax on non-residents; (iii) the income tax on non-resident artistes and athletes; and 2741 </div> <div id="page4-div" style="position:relative;width:647px;height:905px;"> <img width="647" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> (iv) the municipal income tax; (hereinafter referred to as "Swedish tax"). 2. The Convention shall apply also to any identical or similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the taxes referred to in paragraph 1. The competent authorities of the Contracting States shall notify each other of substantial changes which have been made in their respective taxation laws. Article 3 General Definitions 1. For the purposes of this Convention, unless the context otherwise requires: (a)(i) the term "Canada" used in a geo- graphical sense, means the territory of Canada, including: (A) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (B) the seas and airspace above every area referred to in clause (A) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (ii) the term "Sweden" means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea as well as other maritime areas over which Sweden, in accordance with international law, exercises sovereign rights or jurisdiction; (b) the terms "a Contracting State" and "the SFS 1996:1511 4) den kommunala inkomstskatten (i det f�ljande ben�mnda "svensk skatt"). 2. Avtalet till�mpas �ven p� skatter av sam- ma eller likartat slag, som efter underteck- nandet av detta avtal p�f�rs vid sidan av eller i st�llet f�r de skatter som anges i punkt 1. De beh�riga myndigheterna i de avtalsslutande staterna skall meddela varandra de v�sentliga �ndringar som vidtagits i respektive skatte- lagstiftning. 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) 1) "Canada" �syftar, n�r uttrycket anv�nds i geografisk betydelse, Canadas territorium, d�ri inbegripet: A) varje utanf�r Canadas territorial- vatten bel�get omr�de som i �verens- st�mmelse med folkr�ttens regler och kanadensisk lag utg�r ett omr�de inom vilket Canada �ger ut�va r�ttigheter med avseende p� havsbottnen, dennas underlag och d�r befintliga naturtill- g�ngar; B) havet och luftrummet �ver varje omr�de som avses i A) med avseende p� verksamhet i samband med utforsk- andet eller utnyttjandet av de natur- tillg�ngar som avses i A); 2) "Sverige" �syftar Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geo- grafisk betydelse, Sveriges territorium, Sveriges territorialvatten och andra havs- omr�den �ver vilka Sverige, i �verens- st�mmelse med folkr�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion; b) "en avtalsslutande stat" och "den andra 2742 </div> <div id="page5-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> avtalsslutande staten" �syftar Canada eller Sverige, beroende p� sammanhanget; c) "person" inbegriper fysisk person, d�dsbo, "trust", bolag, handelsbolag och annan sam- manslutning; d) "bolag" �syftar juridisk person eller annan som vid beskattningen behandlas s�som juridisk person; e) "f�retag i en avtalsslutande stat" och "f�retag i den andra avtalsslutande staten" �syftar f�retag som bedrivs av person med hemvist i en avtalsslutande stat respektive f�retag som bedrivs av person med hemvist i den andra avtalsslutande staten; f) "beh�rig myndighet" �syftar: 1) i Canada, "the Minister of National Revenue" eller dennes befullm�ktigade ombud; 2) i Sverige, finansministern, dennes be- fullmaktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal; g) "skatt" �syftar kanadensisk eller svensk skatt, beroende p� sammanhanget; h) "medborgare" �syftar: 1) fysisk person som �r medborgare i en avtalsslutande stat, 2) juridisk person, handelsbolag och annan sammanslutning som bildats enligt den lagstiftning som g�ller i en avtalsslutande stat; i) "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. 2. D� en avtalsslutande stat till�mpar avtalet anses vid varje given tidpunkt, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har vid tidpunkten f�r till�mpningen enligt den statens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till�mpas. SFS 1996:1511 other Contracting State" mean, as the context requires, Canada or Sweden; (c) the term "person" includes an individual, an estate, a trust, a company, a partnership and any other body of persons; (d) the term "company" means any body cor- porate or any entity which is treated as a body corporate for tax purposes; (e) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (f) the term "competent authority" means: (i) in the case of Canada, the Minister of National Revenue or his authorized repre- sentative; (ii) in the case of Sweden, the Minister of Finance, his authorized representative or the authority which is designated as a competent authority for the purposes of the Convention; (g) the term "tax" means Canadian tax or Swedish tax, as the context requires; (h) the term "national" means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State; (i) 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 Contracting State. 2. As regards the application of the Con- vention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies. 2743 </div> <div id="page6-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> Article 4 Resident 1. For the purposes of this Convention, the term "resident of a Contracting State" means: (a) any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature; however, the term "resident of a Contracting State" does not include any person who is liable to tax in that State in respect only of income from sources in that State; (b) that State or a political subdivision or local authority thereof or any agency or govern- mental body of any such State, subdivision or authority. 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 only 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 only of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only 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 only of the State of which he is a national; (d) if he is a national of both States or of nei- ther of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. SFS 1996:1511 Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal �syftar uttrycket "person med hemvist i en avtalsslu- tande stat": a) person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av domicil, bos�ttning, plats f�r f�retagsledning eller annan liknande omst�ndighet. Uttrycket "person med hemvist i en avtalsslutande stat" inbegriper emellertid inte person som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat; b) denna stat eller en av dess politiska under- avdelningar eller lokala myndigheter eller varje instans eller offentligr�ttsligt organ tillh�rande s�dan stat, underavdelning eller myndighet. 2. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da avtalsslutande staterna, best�ms hans hemvist p� f�ljande s�tt: a) han anses ha hemvist endast 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 endast i den stat med vilken hans personliga och ekonomiska f�rbindelser �r starkast (centrum f�r levnadsintressena); b) om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen eller om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�rfogande, anses han ha hemvist endast i den stat d�r han stadigvarande vistas; c) om han stadigvarande vistas i b�da stater- na eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist endast i den stat d�r han �r medborgare; d) om han �r medborgare i b�da staterna eller om han inte �r medborgare i n�gon av dem, avg�r de beh�riga myndigheterna i de avtals- slutande staterna fr�gan genom �msesidig �verenskommelse. 2744 </div> <div id="page7-div" style="position:relative;width:641px;height:901px;"> <img width="641" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, skall de beh�riga myndigheterna i de avtalsslutande staterna s�ka fastst�lla hans hemvist genom �msesidig �ver- enskommelse. I avsaknad av s�dan �verens- kommelse skall s�dan person inte anses ha hemvist i n�gon av de avtalsslutande staterna vid till�mpningen av artiklarna 6-21 samt artikel 23. Artikel 5 Fast driftst�lle Permanent Establishment 1. Vid till�mpningen av detta avtal �syftar uttrycket "fast driftst�lle" en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�retags verksamhet helt eller delvis bedrivs. 2. Uttrycket "fast driftst�lle" innefattar s�rskilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, och f) gruva, olje- eller gask�lla, stenbrott eller annan stadigvarande plats f�r aff�rsverksamhet som h�nf�r sig till utforskning eller exploatering av naturtillg�ngar. 3. Plats f�r byggnads-, anl�ggnings- eller installationsverksamhet utg�r fast driftst�lle endast om verksamheten p�g�r mer �n tolv m�nader. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket "fast driftst�lle" inte innefatta: a) anv�ndningen av anordningar uteslutande f�r lagring, utst�llning eller utl�mnande av f�retaget tillh�riga varor, SFS 1996:1511 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement. In the absence of such agreement, such person shall be deemed not to be a resident of either Contracting State for the purposes of Articles 6 to 21 inclusive and Article 23. Article 5 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 fixed place of business relating to the exploration for or the exploitation of natural resources. 3. A building site or construction or in- stallation project constitutes a permanent establishment only if it lasts for more than twelve months. 4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; 2745 </div> <div id="page8-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> (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; (f) the maintenance of a fixed place of business solely for any combination of ac- tivities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this com- bination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of para- graphs 1 and 2, where a person - other than an agent of an independent status to whom para- graph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a perma- nent 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 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State SFS 1996:1511 b) innehavet av ett f�retaget tillh�rigt varu- lager uteslutande f�r lagring, utst�llning eller utl�mnande, c) innehavet av ett f�retaget tillh�rigt varu- lager 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�re- taget bedriva annan verksamhet av f�rbe- redande eller bitr�dande art, f) innehavet av en stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att kombinera verksamheter som anges i punkterna a-e, under f�ruts�ttning att hela verksamheten som be- drivs fr�n den stadigvarande platsen f�r aff�rs- verksamhet p� grund av denna kombination �r av f�rberedande eller bitr�dande art. 5. Om en person - som inte �r s�dan obero- ende representant p� vilken punkt 6 till�mpas - �r verksam f�r ett f�retag samt i en avtals- slutande stat har, och d�r regelm�ssigt an- v�nder, fullmakt att sluta avtal i f�retagets namn, anses detta f�retag - utan hinder av best�mmelserna i punkterna 1 och 2 - ha fast driftst�lle i denna stat betr�ffande varje verk- samhet som denna person bedriver f�r f�re- taget. Detta g�ller dock inte om den verksam- het som denna person bedriver �r begr�nsad till s�dan som anges i punkt 4 och som - om den bedrevs fr�n en stadigvarande plats f�r aff�rs- verksamhet - inte skulle g�ra denna stadig- varande plats f�r aff�rsverksamhet till fast driftst�lle enligt best�mmelserna i n�mnda punkt. 6. F�retag i en avtalsslutande stat anses inte ha fast driftst�lle i den andra avtalsslutande staten endast p� den grund att f�retaget 2746 </div> <div id="page9-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> 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. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar eller kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� annat s�tt), medf�r inte i och f�r sig att n�gotdera bolaget utg�r fast driftst�lle f�r det andra. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (d�ri inbegripen inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Uttrycket "fast egendom" har den betydel- se som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r bel�gen. Uttrycket inbegriper dock alltid tillbeh�r till fast egendom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privatr�tten om fast egendom till�mpas, byggnader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan naturtillg�ng. Skepp och luftfartyg anses inte vara fast egendom. 3. Best�mmelserna i punkt 1 till�mpas p� inkomst som f�rv�rvas genom omedelbart SFS 1996:1511 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. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. Article 6 Income from Immovable Property 1. Income derived by a resident of a Con- tracting State from immovable property (including income from agriculture or forestry) 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 property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, buildings, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships 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, 2747 </div> <div id="page10-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> or use in any other form of immovable property and to income from the alienation of such property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. Article 7 Business Profits 1. The profits of an enterprise of a 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 or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently 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 those deductible expenses which are incurred for the purposes of the permanent establishment including executive and general SFS 1996:1511 brukande, genom uthyrning eller annan anv�ndning av fast egendom samt p� vinst genom �verl�telse av s�dan egendom. 4. Best�mmelserna i punkterna 1 och 3 till�mpas �ven p� inkomst av fast egendom som tillh�r f�retag och p� inkomst av fast egendom som anv�nds vid sj�lvst�ndig yrkes- ut�vning. Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en avtalsslutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver eller har bedrivit 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 be- driver 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 fast driftst�lles inkomst medges avdrag f�r de avdragsgilla utgifter som uppkommit f�r det fasta drift- st�llet, h�runder inbegripna utgifter f�r f�re- tagets ledning och allm�nna f�rvaltning, 2748 </div> <div id="page11-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> oavsett om utgifterna uppkommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. 4. Inkomst h�nf�rs inte till fast driftst�lle endast av den anledningen att varor ink�ps genom det fasta driftst�llets f�rsorg f�r f�retaget. 5. Vid till�mpningen av f�reg�ende punkter best�ms inkomst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. 6. Ing�r i inkomst av r�relse inkomster som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i denna artikel. Artikel 8 Sj�fart och luftfart 1. Inkomst som ett f�retag i en avtalsslutande stat f�rv�rvar genom anv�ndningen av skepp eller luftfartyg i internationell trafik beskattas endast i denna avtalsslutande stat. 2. Utan hinder av best�mmelserna i punkt 1 och i artikel 7 f�r, d� ett f�retag i en avtals- slutande stat under ett beskattnings�r i v�- sentlig omfattning anv�nder ett skepp eller luftfartyg f�r trafik mellan platser i den andra avtalsslutande staten, denna andra stat beskatta inkomsten fr�n denna verksamhet. 3. Best�mmelserna i punkt 1 till�mpas be- tr�ffande inkomst som f�rv�rvas av luftfarts- konsortiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av inkomsten som motsvarar den andel i konsortiet som innehas av AB Aerotransport (ABA), den SFS 1996:1511 administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere. 4. No profits shall be attributed to a per- manent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 5. For the purposes of the preceding pa- ragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 6. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. Article 8 Shipping and Air Transport 1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. Notwithstanding the provisions of para- graph 1 and of Article 7, where there is a substantial operation of a ship or aircraft during a taxation year by an enterprise of a Contracting State between places within the other Contracting State, that other State may tax the profits from such operation. 3. With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS) the provisions of paragraph 1 shall apply, but only to such part of the profits as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the 2749 </div> <div id="page12-div" style="position:relative;width:641px;height:901px;"> <img width="641" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> Swedish partner of Scandinavian Airlines System (SAS). 4. The provisions of paragraphs 1, 2 and 3 shall also apply to profits referred to in those paragraphs derived by an enterprise of a Contracting State from its participation in a pool, a joint business or an international operating agency. 5. For the purposes of this Article, (a) the term "profits" includes: (i) gross receipts and revenues derived di- rectly from the operation of ships or aircraft in international traffic, and (ii) interest on sums generated directly from the operation of ships or aircraft in international traffic provided that such interest is incidental to the operation; (b) the term "operation of ships or aircraft in international traffic" by an enterprise, includes: (i) the charter or rental of ships or aircraft, (ii) the rental of containers and related equipment, and (iii) the alienation of ships, aircraft, con- tainers and related equipment, by that enterprise provided that such charter, rental or alienation is incidental to the operation by that enterprise of ships or aircraft in international traffic. 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 enterprise of the other Contracting State, or SFS 1996:1511 svenske del�garen i Scandinavian Airlines System (SAS). 4. Best�mmelserna i punkterna 1, 2 och 3 till�mpas �ven p� d�ri angiven inkomst som f�rv�rvas av ett f�retag i en avtalsslutande stat genom deltagande i en pool, ett gemensamt f�retag eller en internationell driftsorganisa- tion. 5. Vid till�mpningen av denna artikel inbe- griper uttrycken: a) "inkomst": 1) bruttoint�kter som direkt h�rr�r fr�n an- v�ndningen av skepp eller luftfartyg i internationell trafik, och 2) r�nta p� belopp som direkt f�rv�rvats ge- nom anv�ndningen av skepp eller luftfartyg i internationell trafik, f�rutsatt att r�ntein- komsten i f�rh�llande till verksamheten i �vrigt �r av underordnad betydelse; b) "anv�ndningen av skepp eller luftfartyg i internationell trafik" av ett f�retag: 1) charter eller umyrning av skepp eller luftfartyg, 2) uthyrning av containers och d�rtill h�- rande utrustning, och 3) �verl�telse av skepp, luftfartyg, contain- ers och d�rtill h�rande utrustning, under f�ruts�ttning att s�dan charter, uthyr- ning eller �verl�telse, i f�rh�llande till f�re- tagets anv�ndning av skepp eller luftfartyg i internationell trafik, �r av underordnad betydelse. Artikel 9 F�retag med intressegemenskap 1.1 fall d� a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrollen av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller 2750 </div> <div id="page13-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2751 SFS 1996:1511 b) samma personer direkt eller indirekt deltar i ledningen eller kontrollen av s�v�l ett f�retag i en avtalsslutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. Om mellan f�retagen i fr�ga om handelsf�r- bindelser 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 beskattas i �verens- st�mmelse d�rmed. 2. I fall d� en avtalsslutande stat inr�knar i inkomsten f�r ett f�retag i denna stat, och i �verensst�mmelse d�rmed beskattar, inkomst som ett f�retag i den andra avtalsslutande staten beskattats f�r i denna andra stat samt den s�lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retaget i den f�rst- n�mnda staten om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�retag, skall denna andra stat genomf�ra vederb�rlig justering av det skattebelopp s�m p�f�rts f�r inkomsten i denna stat. Vid s�dan justering iakttas �vriga best�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna �verl�gger vid behov med varandra. Best�mmelserna i denna punkt skall inte till�mpas efter utg�ngen av de tidsfrister som finns angivna i den interna lagstiftningen i den stat som ombeds g�ra justeringen. Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person med hemvist i (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 income which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the income of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the income of an enterprise of that State - and taxes accordingly - income on which an enterprise of the other Contracting State has been charged to tax in that other State and the income so included is income which would have accrued to the enterprise of the first- mentioned State if the conditions made between the two enterprises had been those which would have been made between in- dependent enterprises, then that other State shall make an appropriate adjustment to the amount of tax charged therein on that income. In deterrnining 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. The provisions of this para- graph shall not apply after the expiry of the time limits provided in the national laws of the State requested to make the adjustment. Article 10 Dividends 1. Dividends paid by a company which is a resident of a Contracting State to a resident of </div> <div id="page14-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 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 if the beneficial owner of the dividends is a resident of the other Contracting State the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company that controls directly at least 10 per cent of the voting power, or that holds directly at least 25 per cent of the capital, in the company paying the dividends; (b) notwithstanding the provisions of sub- paragraph (a), 10 per cent of the gross amount of the dividends if the dividends are paid by a non-resident owned investment corporation that is a resident of Canada to a beneficial owner that is a resident of Sweden and that controls directly at least 10 per cent of the voting power, or that holds directly at least 25 per cent of the capital, of the corporation paying the dividends; and (c) 15 per cent of the gross amount of the dividends in all other cases. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term "dividends" as used in this Article means income from shares, mining shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income 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 paragraph 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a 2752 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 lag- stiftningen i denna stat, men om den som har r�tt till utdelningen har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga: a) 5 procent av utdelningens bruttobelopp, om den som har r�tt till utdelningen �r ett bolag som direkt kontrollerar minst 10 procent av det sammanlagda r�stv�rdet, eller direkt innehar minst 25 procent av kapitalet, i det utdelande bolaget; b) utan hinder av best�mmelserna i a), 10 procent av utdelningens bruttobelopp om utdelningen betalas av ett utlands�gt invest- mentbolag med hemvist i Canada till person med hemvist i Sverige som har r�tt till ut- delningen och som direkt kontrollerar minst 10 procent av det sammanlagda r�stv�rdet, eller direkt innehar minst 25 procent av kapi- talet, i det utdelande bolaget; och c) 15 procent av utdelningens bruttobelopp i �vriga fall. Best�mmelserna i denna punkt ber�r inte bolagets beskattning f�r vinst av vilken utdelningen betalas. 3. Med uttrycket "utdelning" f�rst�s i denna artikel inkomst av aktier, gruvaktier, stiftar- andelar eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst som enligt lagstiftningen i den stat d�r det utdelande bolaget har hemvist vid beskatt- ningen behandlas p� samma s�tt som inkomst av aktier. 4. Best�mmelserna i punkt 2 till�mpas inte, om den som har r�tt till utdelningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, d�r bolaget som betalar utdelningen har hemvist, </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"/> fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den andel p� grund av vilken utdelningen betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 5. Om bolag med hemvist i en avtalsslutande stat f�rv�rvar inkomst fr�n den andra avtals- slutande 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 anordning i denna andra stat, och ej heller beskatta bolagets icke utdelade vinst, �ven om utdelningen eller den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. 6. Best�mmelserna i detta avtal hindrar inte en avtalsslutande stat att beskatta inkomst hos bolag h�nf�rlig till fasta driftst�llen i denna stat ut�ver den skatt som skulle utg� p� inkomst som f�rv�rvas av ett bolag med hemvist i denna stat under f�ruts�ttning att s�dan inkomst under tidigare beskattnings�r inte underkastats s�dan ytterligare skatt. Denna ytterligare skatt f�r dock inte �verstiga 5 procent av s�dan inkomst. Vid till�mpningen av denna best�m- melse �syftar uttrycket "inkomst" inkomst som enligt artikel 7 �r h�nf�rlig till s�dana fasta driftst�llen i staten i fr�ga (inklusive vinst p� grund av �verl�telse av egendom som avses i artikel 13 punkt 2 och som utg�r del av de fasta driftst�llenas r�relsetillg�ngar) under ett �r och tidigare �r efter avdrag f�r: 8 7 - S F S 1996 SFS 1996:1511 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 connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. 6. Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings of a company attributable to permanent establishments in that State, a tax in addition to the tax which would be chargeable on the earnings of a company which is a resident of that State, provided that the rate of such additional tax so imposed shall not exceed 5 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term "earnings" means the profits attributable to such permanent establishments in that State (including gains from the alienation of property forming part of the business property, referred to in paragraph 2 of Article 13, of such permanent establishments) in accordance with Article 7 in a year and previous years after deducting therefrom: 2753 </div> <div id="page16-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> (a) business losses attributable to such permanent establishments (including losses from the alienation of property forming part of the business property of such permanent establishments) in such year and previous years; (b) all taxes chargeable in that State on such profits, other than the additional tax referred to herein; (c) the profits reinvested in that State, provided that where that State is Canada, the amount of such deduction shall be determined in accordance with the existing provisions of the law of Canada regarding the computation of the allowance in respect of investment in property in Canada, and any subsequent modification of those provisions which shall not affect the general principle hereof; and (d) five hundred thousand Canadian dollars ($500,000) or its equivalent in Swedish currency, less any amount deducted: (i) by the company, or (ii) by another company related thereto from the same or a similar business as that carried on by the company under this subparagraph (d); for the purposes of this subparagraph (d) a company is related to another company if one company directly or indirectly controls the other, or both companies are directly or indirectly controlled by the same person or persons, or if the two companies deal with each other not at arm's length. 7. The provisions of paragraph 6 shall also apply with respect to earnings derived from the alienation of immovable property in a Contracting State by a company carrying on a trade in immovable property, whether or not it has a permanent establishment in that State, but only insofar as these earnings may be taxed in that State under the provisions of Article 6 or paragraph 1 of Article 13. SFS 1996:1511 a) r�relsef�rluster som �r h�nf�rliga till s�dana fasta driftst�llen (inklusive f�rluster p� grund av �verl�telse av egendom som utg�r del av r�relsetillg�ngarna i s�dana fasta drift- st�llen) under detta �r och f�reg�ende �r; b) alla skatter, med undantag av den ytterli- gare skatt som avses h�r, som i denna stat utg�r p� s�dana inkomster; c) vinster som �terinvesteras i denna stat, under f�ruts�ttning i de fall denna stat �r Canada, att storleken p� dessa avdrag skall, s�vitt avser ber�kningen av avdragen f�r investeringar i kanadensisk egendom, be- st�mmas enligt nu g�llande kanadensisk lag- stiftning med senare �ndringar i best�m- melserna vilka inte skall p�verka den allm�nna princip som anges h�r; och d) femhundratusen kanadensiska dollar eller motsvarande belopp i svensk valuta, minskat med ett belopp motsvarande avdrag som erh�llits enligt best�mmelserna i denna punkt d) av 1) bolaget, eller 2) annat bolag n�rst�ende detta fr�n samma eller liknande verksamhet som den som bedrivs av bolaget. Vid till�mpningen av d) anses bolag n�rst�- ende om ett bolag direkt eller indirekt kon- trollerar det andra bolaget, eller b�da bolagen direkt eller indirekt kontrolleras av samma per- son eller personer, eller om bolagen handlar med varandra p� villkor som avviker fr�n dem som skulle ha avtalats mellan av varandra obe- roende bolag. 7. Best�mmelserna i punkt 6 skall �ven till�mpas p� inkomster som h�rr�r fr�n ett fastighetsbolags f�rs�ljning av fast egendom i en avtalsslutande stat, oavsett om bolaget har ett fast driftst�lle i denna stat eller inte, men endast i den m�n dessa inkomster f�r beskattas i denna stat i enlighet med best�mmelserna i artikel 6 eller artikel 13 punkt 1. 2754 </div> <div id="page17-div" style="position:relative;width:641px;height:901px;"> <img width="641" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8. Utan hinder av best�mmelserna i punkt 2 skall utdelning som h�rr�r fr�n en avtalsslu- tande stat och som betalas till en organisation som bildats och verkar i den andra avtalsslu- tande staten uteslutande f�r att administrera eller tillhandah�lla f�rm�ner genom en eller flera pensionsplaner, planer f�r tryggande av �lderdomen eller andra f�rm�ner f�r anst�llda vara undantagen fr�n beskattning i den f�rstn�mnda staten under f�ruts�ttning att: a) organisationen �r den r�ttm�tige �garen"av de aktier f�r vilka utdelningen betalas, att dessa aktier innehas som en investering och att den �r generellt undantagen fr�n beskattning i den andra staten; b) organisationen inte �ger, direkt eller indirekt, mer �n 5 procent av kapitalet eller 5 procent av det utdelande bolagets samman- lagda r�stv�rde; och c) det utdelande bolagets aktier �r av s�dant slag som regelm�ssigt oms�tts p� en erk�nd fondb�rs. 9. Med uttrycket "erk�nd fondb�rs" f�rst�s i punkt 8: a) betr�ffande utdelning som h�rr�r fr�n Canada, en kanadensisk fondb�rs som vid till�mpningen av "Income Tax Act" erk�nns s�som s�dan; b) betr�ffande utdelning som h�rr�r fr�n Sverige, en svensk fondb�rs eller annan mark- nadsplats auktoriserad enligt svensk lag; och c) annan fondb�rs som godk�nts genom brevv�xling mellan de beh�riga myndigheterna i de avtalsslutande staterna. Artike 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. SFS 1996:1511 8. Notwithstanding the provisions of para- graph 2, dividends arising in a Contracting State and paid to an organisation that was constituted and is operated in the other Con- tracting State exclusively to administer or provide benefits under one or more pension, retirement or other employee benefits plans shall be exempt from tax in the first-mentioned State provided that: (a) the organisation is the beneficial owner of the shares on which the dividends are paid, holds those shares as an investment and is generally exempt from tax in the other State; (b) the organisation does not own directly or indirectly more than 5 per cent of the capital or 5 per cent of the voting stock of the company paying the dividends; and (c) the class of shares of the company on which the dividends are paid is regularly traded on an approved stock exchange. 9. For the purposes of paragraph 8, the term "approved stock exchange" means: (a) in the case of dividends arising in Canada, a Canadian stock exchange prescribed for the purposes of the Income Tax Act, (b) in the case of dividends arising in Sweden, a Swedish stock exchange or other market place authorized under Swedish law; and (c) any other stock exchange agreed in letters exchanged between the competent authorities of the Contracting States. Article 11 Interest 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2755 </div> <div id="page18-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. Notwithstanding the provisions of para- graph 2, interest arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State to the extent that such interest: (a) is a penalty charge for late payment; (b) is paid by the central bank of a Con- tracting State; or (c) is paid with respect to indebtedness resulting from the sale or furnishing on credit by a resident of that other State of any equip- ment, merchandise or services, except where the sale or furnishing is made, or the interest is paid, between associated enterprises within the meaning of subparagraphs (a) or (b) of paragraph 1 of Article 9. 4. Notwithstanding the provisions of para- graph 2: (a) interest arising in a Contracting State and paid in respect of indebtedness of the government of that State or of a political subdivision or local authority thereof shall, provided that the interest is beneficially owned by a resident of the other Contracting State, be taxable only in that other State; (b) interest arising in Sweden and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Export Development Corporation; SFS 1996:1511 2. R�ntan f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lagstiftningen i denna stat, men om den som har r�tt till r�ntan har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga 10 procent av r�ntans bruttobelopp. 3. Utan hinder av best�mmelserna i punkt 2 beskattas r�nta som h�rr�r fr�n en avtalsslu- tande stat och betalas till person med hemvist i den andra avtalsslutande staten som har r�tt till r�ntan, endast i denna andra stat om r�ntan utg�r: a) straffavgift p� grund av sen betalning; b) betalning fr�n centralbanken i en avtals- slutande stat; eller c) betalning med anledning av skuld som uppkommit p� grund av f�rs�ljning eller till- handah�llandet p� kredit av utrustning, varor eller tj�nster av en person med hemvist i denna andra stat, utom i de fall d� f�rs�ljningen eller tillhandah�llandet skett, eller r�ntan betalats, mellan s�dana f�retag med intressegemenskap som avses i artikel 9 punkt 1 a) eller b). 4. Utan hinder av best�mmelserna i punkt 2 a) beskattas r�nta, som h�rr�r fr�n en avtals- slutande stat och som betalas p� grund av skuld som denna avtalsslutande stat, en av dess politiska underavdelningar eller lokala myndig- heter har, endast i den andra avtalsslutande staten, om den som har r�tt till r�ntan har hem- vist i denna andra stat; b) beskattas r�nta, som h�rr�r fr�n Sverige och betalas till person med hemvist i Canada, endast i Canada, om r�ntan betalas p� grund av l�n givet, garanterat eller f�rs�krat eller kredit given, garanterad eller f�rs�krad av "the Export Development Corporation"; 2756 </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 1996:1511 (c) interest arising in Canada and paid to a resident of Sweden shall be taxable only in Sweden if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Exportkredit- namnden; and (d) interest arising in a Contracting State and paid to a resident of the other Contracting State which was constituted and is operated exclusively to administer or provide benefits under one or more pension, retirement or other employee benefits plans shall not be taxable in the first-mentioned State provided that: (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State; and (ii) the interest is not derived from carrying on a trade or a business or from a related person. 5. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the State in which the income arises. However, the term "interest" does not include income dealt with in Article 8 or Article 10. 6. The provisions of paragraph 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, or performs in that other State independent personal services 2757 c) beskattas r�nta, som h�rr�r fr�n Canada och betalas till person med hemvist i Sverige, endast i Sverige, om r�ntan betalas p� grund av l�n givet, garanterat eller f�rs�krat eller kredit given, garanterad eller f�rs�krad av Export- kreditn�mnden; och d) skall r�nta, som h�rr�r fr�n en avtalsslu- tande stat och betalas till person med hemvist i den andra avtalsslutande staten som bildats och verkar uteslutande f�r att administrera och till- handah�lla f�rm�ner genom en eller flera pen- sionsplaner, planer f�r tryggande av �lder- domen eller andra f�rm�ner f�r anst�llda, vara undantagen fr�n beskattning i den f�rstn�mnda staten under f�ruts�ttning att: 1) personen har r�tt till r�ntan och �r gene- rellt undantagen fr�n beskattning i den andra staten; och 2) r�ntan inte uppb�rs p� grund av aff�rs- verksamhet eller fr�n en n�rst�ende person. 5. Med uttrycket "r�nta" f�rst�s i denna artikel inkomst av varje slags fordran, antingen den s�kerst�llts genom inteckning i fast egendom eller inte. Uttrycket �syftar s�rskilt inkomst av v�rdepapper, som utf�rdats av staten, och inkomst av obligationer eller debentures, d�ri inbegripet agiobelopp och vinster som h�nf�r sig till s�dana v�rdepapper, obligationer eller debentures. Uttrycket inbe- griper �ven inkomst som enligt den statens lagstiftning fr�n vilken inkomsten h�rr�r be- handlas p� samma s�tt vid beskattningen som inkomst fr�n utl�ning. Uttrycket "r�nta" inne- fattar dock inte inkomst som avses i artikel 8 respektive artikel 10. 6. Best�mmelserna i punkt 2 till�mpas inte, om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande </div> <div id="page20-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 7. R�nta anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r en person med hemvist i denna stat. Om emellertid den person som betalar r�ntan, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadigvarande an- ordning i samband med vilken den skuld upp- kommit f�r vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet eller den stadigva- rande anordningen, anses r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den sta- digvarande anordningen finns. 8. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan person r�ntebeloppet, med h�nsyn till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbindelser inte f�relegat, till�mpas best�m- melserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtals- slutande staten med iakttagande av �vriga be- st�mmelser i detta avtal. Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2758 from a fixed base situated therein, and the debt- claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 7. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 8. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other 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 Contracting State may be taxed in that other State. </div> <div id="page21-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 3. Notwithstanding the provisions of para- graph 2, (a) copyright royalties and other like pay- ments in respect of the production or repro- duction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); and (b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such information provided under a rental or franchise agreement), arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State. 4. 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, patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television. 2759 2. Royaltyn f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lagstiftningen i denna stat, men om den som har r�tt till royaltyn har hemvist i den andra avtalsslutande staten, f�r skatten inte �verstiga 10 procent av royaltyns bruttobelopp. 3. Utan hinder av best�mmelserna i punkt 2 skall a) royalty f�r nyttjandet av upphovsr�tt och andra liknande ers�ttningar f�r framst�llandet eller �tergivandet av litter�rt, dramatiskt, musi- kaliskt eller annat konstn�rligt verk (med undantag f�r biograffilm och verk upptagna p� film eller videoband eller andra medel f�r �ter- givande i samband med televisionsuts�ndning); och b) royalty f�r nyttjandet av eller f�r r�tten att nyttja programvara eller patent eller f�r upplysning om erfarenhetsr�n av industriell, kommersiell eller vetenskaplig natur (med undantag f�r s�dana upplysningar som erh�llits p� grund av ett hyres- eller franchiseavtal), som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten som har r�tt till royaltyn, beskattas endast i denna andra stat. 4. 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, patent, varum�rke m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod eller andra immateriella tillg�ngar samt f�r nyttjandet av eller f�r r�tten att nyttja industriell, kom- mersiell eller vetenskaplig utrustning eller f�r upplysningar om erfarenhetsr�n av industriell, kommersiell eller vetenskaplig natur. Uttrycket inbegriper �ven betalningar av varje slag f�r biograffilm och verk upptagna p� film, video- band eller andra medel f�r �tergivande i sam- band med televisionsuts�ndningar. </div> <div id="page22-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 5. Best�mmelserna i punkterna 2 och 3 till�mpas inte, om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och be- driver r�relse i den andra avtalsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkes- verksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 6. Royalty anses h�rr�ra fr�n en avtalsslutan- de stat om utbetalaren �r person med hemvist i denna stat. Om emellertid den person som betalar royaltyn, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadigvarande anordning i samband varmed skyldigheten att betala royaltyn uppkommit, och royaltyn be- lastar det fasta driftst�llet eller den stadig- varande anordningen, anses royaltyn h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 7. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan per- son royaltybeloppet, med h�nsyn till det nytt- jande, den r�ttighet eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�rbin- delser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp en- ligt lagstiftningen i vardera avtalsslutande sta- ten med iakttagande av �vriga best�mmelser i detta avtal. 2760 5. The provisions of paragraphs 2 and 3 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 property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship 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 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. </div> <div id="page23-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 Article 13 Capital Gains 1. Gains derived by a resident of a Con- tracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business 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 gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base may be taxed in that other State. 3. Gains from the alienation of ships or aircraft operated in international traffic by an enterprise of a Contracting State or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. 4. Gains derived by a resident of a Con- tracting State from the alienation of: (a) shares (other than shares listed on an approved stock exchange in the other Con- tracting State) forming part of a substantial interest in the capital stock of a company which is a resident of that other State the value of which shares is derived principally from immovable property situated in that other State; or (b) a substantial interest in a partnership, trust or estate, established under the law in the other Contracting State, the value of which is 2761 Artikel 13 Realisationsvinst 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 l�s egendom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslu- tande staten, eller av l�s egendom, h�nf�rlig till stadigvarande anordning f�r att ut�va sj�lv- st�ndig yrkesverksamhet, som person med hemvist i en avtalsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Detsamma g�ller vinst p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med hela f�retaget) eller av s�dan stadigvarande anordning. 3. Vinst p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i denna stat. 4. Vinst som person med hemvist i en avtals- slutande stat f�rv�rvar p� grund av �verl�telse av a) aktier (andra �n s�dana som �r noterade p� en erk�nd fondb�rs i den andra avtalsslutande staten) som utg�r del av en v�sentlig andel av aktiekapitalet i ett bolag med hemvist i den andra staten, vars v�rde i huvudsak h�rr�r fr�n fast egendom bel�gen i denna andra stat; eller b) en v�sentlig andel i ett handelsbolag, "trust" eller d�dsbo, som �r bildat enligt lagstiftningen i den andra avtalsslutande staten </div> <div id="page24-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 och vars v�rde i huvudsak h�rr�r fr�n fast egendom bel�gen i denna andra stat, f�r beskattas i denna andra stat. Vid till�mp- ningen av denna punkt innefattar uttrycket "fast egendom" s�dana aktier som avses i a) eller s�dan andel i ett handelsbolag, "trust" eller d�dsbo som avses i b). D�remot innefattar uttrycket "fast egendom" inte egendom (med undantag f�r uthyrd egendom) p� vilken bo- lagets, handelsbolagets, "trustens" eller d�ds- boets verksamhet bedrivs. 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 avtalsslutande stat d�r �verl�taren har hemvist. 6. Best�mmelserna i punkt 5 p�verkar inte en avtalsslutande stats r�tt att enligt lagstiftningen i denna stat beskatta vinst, p� grund av �verl�telse av egendom, som f�rv�rvas av fysisk person som har hemvist i den andra avtalsslutande staten och som har haft hemvist i den f�rstn�mnda staten vid n�got tillf�lle under de senaste sex �ren n�rmast f�re �verl�telsen av egendomen. Artikel 14 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som en fysisk person med hem- vist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verksamhet, beskattas endast i denna stat om han inte i den andra avtalsslutande staten har stadigvarande anordning som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten. Om han har eller haft s�dan stadigvarande anordning, f�r inkomsten beskattas i denna andra stat men endast s� stor del av den som �r h�nf�rlig till denna stadigvarande anordning. 2762 derived principally from immovable property situated in that other State, may be taxed in that other State. For the purposes of this paragraph, the term "immov- able property" includes the shares of a company referred to in subparagraph (a) or an interest in a partnership, trust or estate referred to in subparagraph (b) but does not include any property, other than rental property, in which the business of the company, partnership, trust or estate is carried on. 5. 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. 6. The provisions of paragraph 5 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the six years immediately preceding the alienation of the property. Article 14 Independent Personal Services 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has or had such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. </div> <div id="page25-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 2. The term "professional services" includes 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 remune- ration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employ- ment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of para- graph 1, remuneration derived by a resident of a Contracting State in respect of an employ- ment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the calendar year concerned, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State, may be taxed in that State. Where a resident of Sweden derives 2763 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 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 avtalsslutande 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 sammanlagt inte �verstiger 183 dagar under en tolvm�- nadersperiod som b�rjar eller slutar under kalender�ret i fr�ga, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra staten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande anordning som arbetsgi- varen 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 </div> <div id="page26-div" style="position:relative;width:647px;height:906px;"> <img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 av arbete, vilket utf�rs ombord p� ett luftfartyg som anv�nds i internationell trafik av luft- fartskonsortiet Scandinavian 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 idrottsm�n 1. Utan hinder av best�mmelserna i artiklar- na 7, 14 och 15 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom sin personliga verksamhet i den andra avtalsslutande staten i egenskap av artist, s�som teater- eller filmsk�despelare, radio- eller televisionsartist eller musiker, eller av idrottsman, beskattas i denna andra stat. 2. I fall d� inkomst genom personlig verk- samhet, som artist eller idrottsman ut�var i denna egenskap, inte tillfaller artisten eller idrottsmannen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmelserna i artiklarna 7, 14 och 15, beskattas i den avtalsslutande stat d�r artisten eller idrotts- mannen ut�var verksamheten. 3. Best�mmelserna i punkt 2 till�mpas inte om det kan fastst�llas att varken artisten, idrottsmannen eller honom n�rst�ende person 2764 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 or a similar organ of a company which is a resident of the other Contracting State, may be taxed in that other State. Article 17 Artistes and Sportsmen 1. Notwithstanding the provisions of Ar- ticles 7, 14 and 15, income derived by a resident of a Contracting State as an enter- tainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwith- standing the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsman nor persons </div> <div id="page27-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 related thereto, participate directly or indirectly in the control or in the profits of the person referred to in that paragraph. Article 18 Pensions and Annuities 1. Pensions, including disbursements under the social security legislation, and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the State in which they arise. 2. Pensions, including disbursements under the social security legislation, and annuities shall be deemed to arise in a Contracting State when the payer is a resident of that State. 3. Notwithstanding anything in this Con- vention: (a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; and (b) alimony and other similar amounts (including child support payments) arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State, but the amount taxable in that other State shall not exceed the amount that would be taxable in the first-mentioned State if the recipient were a resident thereof. 2765 direkt eller indirekt deltar i kontrollen av eller har del i den vinst som f�rv�rvas av person som �syftas i n�mnda punkt. Artikel 18 Pension och livr�nta 1. Pension, utbetalning enligt socialf�rs�k- ringslagstiftningen h�ri inbegripen, och livr�nta som h�rr�r fr�n en avtalsslutande stat och betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i den stat fr�n vilken de h�rr�r. 2. Pension, utbetalning enligt socialf�rs�k- ringslagstiflningen h�ri inbegripen, och livr�nta anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r person med hemvist i denna stat. 3. Utan hinder av �vriga best�mmelser i detta avtal skall a) krigspensioner och ers�ttningar (inbe- gripet pensioner och ers�ttningar som utg�tt till krigsveteraner eller som betalats till f�ljd av krigsskador) som h�rr�r fr�n en avtalsslutande stat och som betalas till en person med hemvist i den andra avtalsslutande staten, vara undantagna fr�n skatt i denna andra stat i den utstr�ckning de skulle varit undantagna fr�n beskattning om de mottogs av person med hemvist i den f�rstn�mnda staten; b) underh�llsbidrag och andra liknande belopp (underh�llsbidrag till barn h�ri inbe- gripna), 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 men beloppet som beskattas i denna andra stat skall inte �verstiga det belopp som skulle ha varit skattepliktigt i den f�rst- n�mnda staten om mottagaren haft hemvist d�r. </div> <div id="page28-div" style="position:relative;width:653px;height:910px;"> <img width="653" height="910" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 Artikel 19 Offentlig tj�nst 1. a) L�n och liknande ers�ttning (med undantag f�r pension), som betalas av en avtalsslutande stat, dess politiska underav- delningar eller lokala myndigheter till fysisk person p� grund av arbete som utf�rs i denna stats, dess politiska underavdelningars eller lokala myndigheters tj�nst, beskattas endast i denna stat. b) S�dan l�n och liknande ers�ttning beskat- tas emellertid endast i den andra avtalsslutande staten, om arbetet utf�rs i denna andra stat och personen i fr�ga har hemvist i denna stat och 1) �r medborgare i denna stat, eller 2) inte fick hemvist i denna stat uteslutande f�r att utf�ra arbetet. 2. Best�mmelserna i punkt 1 till�mpas inte p� l�n och liknande ers�ttning som betalas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en avtalsslutande stat, dess politiska underavdelningar eller lokala myndigheter. Artikel 20 Studerande Studerande, hantverks- eller aff�rspraktikant, som har eller omedelbart f�re vistelsen i en avtalsslutande stat hade hemvist i den andra avtalsslutande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin under- visning 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. 2766 Article 19 Government Service 1. (a) Salaries, wages and similar remune- ration, other than a pension, paid by a Con- tracting 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 salaries, wages and similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of paragraph 1 shall not apply to salaries, wages and similar remune- ration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. Article 20 Students Payments which a student, apprentice or business trainee 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 purpose 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. </div> <div id="page29-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 Article 21 Other Income 1. Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises, and according to the law of that State. Where such income is income from an estate or a trust which is a resident of Canada, other than a trust to which contributions were deductible, the tax so charged in Canada shall, provided that the income is taxable in Sweden, not exceed 15 per cent of the gross amount of the income. 3. 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 Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 2767 Artikel 21 Annan inkomst 1. Om inte best�mmelserna i punkt 2 f�ran- leder annat, beskattas inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlats i f�reg�ende artiklar i detta avtal endast i denna stat oavsett varifr�n inkomsten h�rr�r. 2. S�dan inkomst f�r emellertid, om den f�rv�rvas av person med hemvist i en avtals- slutande stat fr�n k�lla i den andra avtalsslu- tande staten, beskattas �ven i den stat fr�n vilken den h�rr�r enligt lagstiftningen i denna stat. I fr�ga om inkomst fr�n d�dsbo eller "trust" med hemvist i Canada, med undantag f�r "truster" i fall d� avdrag medgivits f�r bidragen, f�r emellertid skatten i Canada, under f�ruts�ttning att inkomsten �r skattepliktig i Sverige, inte �verstiga 15 procent av in- komstens bruttobelopp. 3. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med undantag f�r inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk- samhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken inkomsten be- talas �ger verkligt samband med det fasta drift- st�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. </div> <div id="page30-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 Artikel 22 Undanr�jande av dubbelbeskattning 1. Betr�ffande Canada skall dubbelbeskatt- ning undvikas p� f�ljande s�tt: a) I enlighet med g�llande best�mmelser i kanadensisk lagstiftning om avr�kning fr�n kanadensisk skatt av skatt som betalas i annat land �n Canada och med h�nsynstagande till framtida �ndringar av dessa best�mmelser (vilka inte skall p�verka den allm�nna princip som anges h�r), skall - om inte st�rre av- r�kning eller l�ttnad medges enligt kanadensisk lag - svensk skatt p� inkomst eller vinst som h�rr�r fr�n Sverige avr�knas fr�n varje kana- densisk skatt p� s�dan inkomst eller vinst. b) I enlighet med g�llande best�mmelser i kanadensisk lagstiftning om beskattning av inkomst fr�n utl�ndskt dotterbolag och med h�nsynstagande till framtida �ndringar av dessa best�mmelser (vilka inte skall p�verka den allm�nna princip som anges h�r), skall bolag med hemvist i Canada vid fastst�llandet av kanadensisk skatt - vid ber�kningen av bola- gets beskattningsbara inkomst - f� avdrag f�r utdelning som bolaget erh�llit ur det skattefria �verskottet fr�n utl�ndskt dotterbolag med hemvist i Sverige. c) I fall d� inkomst som f�rv�rvas av en person med hemvist i Canada �r undantagen fr�n beskattning i Canada enligt best�mmelse i detta avtal, f�r Canada �nd� vid ber�kningen av skatt p� annan inkomst beakta s�dan undan- tagen inkomst. 2. Betr�ffande Sverige skall dubbelbeskatt- ning undvikas p� f�ljande s�tt: a) Om person med hemvist i Sverige f�r- v�rvar inkomst som enligt kanadensisk lag- stiftning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Canada, skall Sverige - med beaktande av best�mmelserna i svensk lagstiftning betr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de framdeles kan f� genom att �ndras utan att den allm�nna princip 2768 Article 22 Elimination of Double Taxation 1. In the case of Canada, double taxation shall be avoided as follows: (a) Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modi- fication of those provisions - which shall not affect the general principle hereof- and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Sweden on profits, income or gains arising in Sweden shall be deducted from any Canadian tax payable in respect of such profits, income or gains. (b) Subject to the existing provisions of the law of Canada regarding the taxation of income from a foreign affiliate and to any subsequent modification of those provisions - which shall not affect the general principle hereof- for the purpose of computing Canadian tax, a company which is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt sur- plus of a foreign affiliate which is a resident of Sweden. (c) Where in accordance with any provision of the Convention income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income. 2. In the case of Sweden, double taxation shall be avoided as follows: (a) Where a resident of Sweden derives income which under the laws of Canada and in accordance with the provisions of this Con- vention may be taxed in Canada, Sweden shall allow - subject to the provisions of the law of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) - as a </div> <div id="page31-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 deduction from the tax on such income, an amount equal to the Canadian tax paid in respect of such income. (b) Where a resident of Sweden derives income which shall be taxable only in Canada according to this Convention, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Canada. (c) Notwithstanding the provisions of subparagraph (a), dividends paid by a company which is a resident of Canada 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. 3. For the purposes of this Article, profits, income or gains of a resident of a Contracting State which may be taxed in the other Contract- ing State in accordance with this Convention shall be deemed to arise from sources in that 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, notwithstanding the pro- visions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less 2769 som anges h�r �ndras) - fr�n den svenska skatten p� inkomsten avr�kna ett belopp motsvarande den skatt som erlagts i Canada f�r inkomsten. b) Om en person med hemvist i Sverige f�rv�rvar inkomst, som enligt best�mmelserna i detta avtal beskattas endast i Canada, f�r Sverige - vid best�mmandet av svensk pro- gressiv skatt - beakta inkomsten som skall beskattas endast i Canada. c) Utan hinder av best�mmelserna i a) ovan �r utdelning fr�n bolag med hemvist i Canada 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 dotterbolag utom- lands. 3. Vid till�mpningen av denna artikel anses inkomst eller vinst, som person med hemvist i en avtalsslutande stat f�rv�rvar och som enligt detta avtal f�r beskattas i den andra avtals- slutande staten, h�rr�ra fr�n k�lla i denna andra stat. 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 den- na andra stat under samma f�rh�llanden �r eller kan bli underkastad. Utan hinder av best�m- melserna i artikel 1 skall denna best�mmelse �ven till�mpas p� fysiska personer som inte har hemvist i en eller i b�da avtalsslutande stater. 2. Beskattningen av fast driftst�lle, som f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, skall i denna andra stat </div> <div id="page32-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 inte vara mindre f�rdelaktig �n beskattningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. 3. Best�mmelserna i denna artikel anses inte medf�ra skyldighet f�r en avtalsslutande stat att medge person med hemvist i den andra avtals- slutande staten s�dant personligt avdrag vid be- skattningen, s�dan skattebefrielse eller skatte- neds�ttning p� grund av civilst�nd eller f�rs�rj- ningsplikt mot familj, som medges person med hemvist i den egna staten. 4. Utom i de fall d� best�mmelserna i artikel 9 punkt 1, artikel 11 punkt 8 eller artikel 12 punkt 7 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtals- slutande staten avdragsgilla vid best�mmandet av den beskattningsbara inkomsten f�r f�re- taget p� samma villkor som betalning till per- son med hemvist i den f�rstn�mnda staten. 5. Best�mmelserna i punkt 4 skall inte in- verka p� till�mpningen av best�mmelser i en avtalsslutande stats interna skattelagstiftning; som a) behandlar avdrag f�r r�ntekostnader (inbe- gripet framtida �ndringar i best�mmelserna som inte f�r�ndrar grundprincipen d�ri) och som �r i kraft dagen f�r undertecknandet av detta avtal; eller b) efter undertecknandet inf�rs i en avtalsslu- tande stat och som utformats f�r att en person som inte har hemvist i denna stat, enligt lagstiftningen d�r, inte skall f� en skattebe- handling som �r f�rm�nligare �n den som person med hemvist i denna stat erh�ller i motsvarande situation. 6. F�retag i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kontrolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande staten, skall inte i den f�rstn�mnda staten bli f�rem�l 2770 favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. 3. Nothing in this Article shall be construed 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. 4. Except where the provisions of paragraph 1 of Article 9, paragraph 8 of Article 11, or paragraph 7 of Article 12 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purposes 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. 5. The provisions of paragraph 4 shall not affect the operation of any provision of the taxation laws of a Contracting State: (a) relating to the deductibility of interest and which is in force on the date of signature of this Convention (including any subsequent modification of such provisions that does not change the general nature thereof); or (b) adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favourable than that enjoyed by residents of that State. 6. 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 </div> <div id="page33-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 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, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected. 7. In this Article, the term "taxation" means taxes which are the subject of this Convention. Article 24 Mutual Agreement Procedure 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Con- vention, he may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which he is a resident an application in writing stating the grounds for claiming the revision of such taxation. 2. The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention. 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. 2771 f�r beskattning eller d�rmed sammanh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed samman- h�ngande krav som annat liknande f�retag (vars kapital helt eller delvis �gs eller kon- trolleras, direkt eller indirekt, av en eller flera personer med hemvist i en tredje stat) i den f�rstn�mnda staten �r eller kan bli underkastat. 7. I denna artikel avser uttrycket "beskatt- ning" skatter p� vilka avtalet till�mpas. Artikel 24 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutande 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, skriftligen framl�gga saken f�r den beh�riga myndigheten i den avtalsslutande stat d�r han har hemvist och ange sk�len f�r sin beg�ran om �ndring av beskattningen. 2. Om den beh�riga myndigheten som anges i punkt 1 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 �msesidig �verenskommelse med den beh�riga myndigheten i den andra avtals- slutande staten i syfte att undvika beskattning som strider mot avtalet. 3. De beh�riga myndigheterna i de avtalsslu- tande staterna skall genom �msesidig �verens- kommelse s�ka avg�ra sv�righeter eller tvi- velsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av avtalet. </div> <div id="page34-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 4. De beh�riga myndigheterna i de avtalsslu- tande staterna kan �verl�gga i syfte att undanr�ja dubbelbeskattning i fall som inte omfattas av avtalet och kan tr�da i direkt f�rbindelse med varandra vid till�mpningen av avtalet. Artikel 25 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtalsslu- tande staterna skall utbyta s�dana upplysningar som �r relevanta f�r att till�mpa best�m- melserna i detta avtal eller i de avtalsslutande statemas interna lagstiftning betr�ffande skatter som omfattas av avtalet, i den m�n beskatt- ningen enligt denna lagstiftning inte strider mot avtalet. Utbytet av upplysningar begr�nsas inte av artikel 1. Upplysningar som en avtalsslu- tande stat mottagit skall behandlas s�som hem- liga 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 myndigheter (d�ri inbegripet domstolar och administrativa myndigheter) som fast- st�ller, uppb�r eller indriver de skatter som omfattas av avtalet eller handl�gger 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 upp- lysningarna vid offentliga r�tteg�ngar 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 avtalsslutande staten, b) l�mna upplysningar som inte �r tillg�ngli- ga enligt lagstiftning eller sedvanlig admi- nistrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, 2772 4. The competent authorities of the Con- tracting States may consult together for the elimination of double taxation in cases not provided for in the Convention and may communicate with each other directly for the purpose of applying the Convention. Article 25 Exchange of Information 1. The competent authorities of the Con- tracting States shall exchange such information as is relevant for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. In no case shall the provisions of para- graph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws 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; </div> <div id="page35-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 (c) to supply information which would disclose any trade, business, industrial, com- mercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 3. If information is requested by a Con- tracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation was involved notwithstanding the fact that the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes. 4. For the purposes of this Article, the Convention shall, notwithstanding the pro- visions of Article 2, apply to: (a) all taxes imposed by the Government of Canada; and (b) all taxes imposed by the Government of Sweden or its municipalities and county councils. Article 26 Diplomatic Agents and Consular Officers 1. Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of 2773 c) l�mna upplysningar som skulle r�ja aff�rs- hemlighet, industri-, handels- eller yrkes- hemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �ver- l�mnande skulle strida mot allm�nna h�nsyn (ordre public). 3. Om en avtalsslutande stat beg�r upplys- ningar enligt denna artikel, skall den andra avtalsslutande staten str�va efter att skaffa fram de upplysningar som framst�llningen avser p� samma s�tt som om dess egen beskattning var involverad, utan hinder av att den andra staten vid denna tidpunkt inte beh�ver s�dana upplysningar. Om beh�rig myndighet i en av- talsslutande stat s�rskilt beg�r det skall den be- h�riga myndigheten i den andra avtalsslutande staten str�va efter att tillhandah�lla upplys- ningarna enligt denna artikel i �nskad form, s�- som skriftliga vittnesintyg och kopior av ej redigerade originalhandlingar (d�ri inbegripet b�cker, dokument, rapporter, protokoll, r�ken- skaper eller skriftv�xling) i samma omfattning som s�dana intyg och handlingar kan erh�llas enligt lagstiftning och administrativ praxis i denna andra stat betr�ffande dess egna skatter. 4. Vid till�mpningen av denna artikel skall avtalet, utan hinder av best�mmelserna i artikel 2, till�mpas p�: a) alla skatter som tas ut av Canadas rege- ring; och b) alla skatter som tas ut av Sveriges rege- ring, kommuner och landsting. Artikel 26 Diplomatiska f�retr�dare och konsul�ra tj�nstem�n 1. Best�mmelserna i detta avtal ber�r inte de privilegier vid beskattningen som enligt folk- r�ttens allm�nna regler eller best�mmelser i </div> <div id="page36-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 s�rskilda �verenskommelser tillkommer diplo- matiska f�retr�dare eller konsul�ra tj�nstem�n. 2. Utan hinder av artikel 4 skall fysisk per- son, som �r medlem av en avtalsslutande stats diplomatiska beskickning, konsulat eller st�ndiga representation, vilken �r bel�gen i den andra avtalsslutande staten eller i en tredje stat, vid till�mpningen av avtalet anses ha hemvist i den s�ndande staten, om han d�r �r underkastad samma skyldigheter i fr�ga om skatt f�r hela sin inkomst som person med hemvist i denna s�ndande stat. 3. Avtalet till�mpas inte p� internationell organisation, dess organ eller tj�nstem�n och inte heller p� person, som �r medlem av en tredje stats eller grupp av staters diplomatiska beskickning, konsulat eller st�ndiga repre- sentation och som befinner sig i en avtalsslu- tande stat samt inte i n�gondera avtalsslutande staten �r underkastad samma skyldigheter i fr�ga om skatt f�r hela sin inkomst som person med hemvist d�r. Artikel 27 �vriga best�mmelser 1. Best�mmelserna i detta avtal anses inte i n�got avseende begr�nsa s�dan skatteneds�tt- ning, skattel�ttnad, avr�kning eller avdrag vid beskattning som medges a) enligt lagstiftningen i en avtalsslutande stat vid best�mmandet av skatt som tas ut i denna stat, eller b) enligt annat avtal som en avtalsslutande stat ing�r. 2. Best�mmelserna i detta avtal hindrar inte en avtalsslutande stat att beskatta belopp som inr�knas i inkomsten hos en person med hem- vist i denna stat p� grund av innehav av andel i handelsbolag, "trust" eller kontrollerad utl�ndsk juridisk person. 2774 international law or under the provisions of special agreements. 2. Notwithstanding Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Convention to be a resident of the sending State if he is liable in the sending State to the same obligations in relation to tax on his total income as are residents of that sending State. 3. The Convention shall not apply to in- ternational organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof. Article 27 Miscellaneous Rules 1. The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded: (a) by the laws of a Contracting State in the determination of the tax imposed by that State; or (b) by any other agreement entered into by a Contracting State. 2. Nothing in the Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that State with respect to a partnership, trust, or controlled foreign affiliate, in which he has an interest. </div> <div id="page37-div" style="position:relative;width:647px;height:905px;"> <img width="647" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 3. Contributions in a year in respect of services rendered in that year paid by, or on behalf of, an individual who is a resident of a Contracting State to a pension plan that is recognized for tax purposes in the other Contracting State shall, during a period not exceeding in the aggregate 60 months, be treated in the same way for tax purposes in the first-mentioned State as a contribution paid to a pension plan that is recognized for tax purposes in that first-mentioned State, provided that: (a) such individual was contributing on a regular basis to the pension plan for a period ending immediately before he became a resident of the first-mentioned State; and (b) the competent authority of the first- mentioned State agrees that the pension plan corresponds to a pension plan recognized for tax purposes by that State. For the purposes of this paragraph, "pension plan" includes a pension plan created under the social security system in a Contracting State. 4. For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 3 of Article 24 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States. 2775 3. Avgifter som betalats under ett �r, med anledning av f�rv�rvsverksamhet som ut�vats under �ret, av eller f�r en fysisk person som har hemvist i en avtalsslutande stat till en pen- sionsplan som erk�nts f�r beskattnings�ndam�l i den andra avtalsslutande staten skall, under en period ej �verstigande sammanlagt 60 m�na- der, vid beskattningen i den f�rstn�mnda staten behandlas p� samma s�tt som avgifter vilka betalats till en pensionsplan som erk�nts f�r beskattnings�ndam�l i den f�rstn�mnda staten, under f�ruts�ttning att a) s�dan fysisk person regelbundet bidragit till en s�dan pensionsplan under en period omedelbart innan han fick hemvist i den f�rstn�mnda staten; och b) den beh�riga myndigheten i den f�rst- n�mnda staten finner att pensionsplanen motsvarar en pensionsplan som erk�nts f�r beskattnings�ndam�l i denna stat. Vid till�mpningen av denna punkt anses uttrycket "pensionsplan" innefatta pensionsplan som inr�ttats inom ramen f�r socialf�rs�k- ringssystemet i en avtalsslutande stat. 4. Vid till�mpningen av artikel XXII (Kon- sultation) punkt 3 i Allm�nna Tj�nstehan- delsavtalet, �r de avtalsslutande staterna �verens om att utan hinder av n�mnda punkt, skall en tvist mellan staterna ang�ende fr�gan huruvida en �tg�rd faller under till�mpnings- omr�det f�r detta avtal eller inte och som kan h�nskjutas till Tj�nstehandelsr�det i enlighet med n�mnda punkt, tvisten s� h�nskjutas endast om b�da avtalsslutande staterna sam- tycker d�rtill. Fr�gor om tolkningen av denna punkt skall avg�ras med till�mpning av artikel 24 punkt 3 eller, om s�dant avg�rande inte kan tr�ffas, enligt annat f�rfarande som b�da avtals- slutande staterna kommer �verens om. </div> <div id="page38-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 Artikel 28 Ikrafttr�dande 1. Detta avtal skall ratificeras och ratifika- tionshandlingarna skall utv�xlas i Ottawa s� snart som m�jligt. 2. Avtalet tr�der i kraft med utv�xlingen av ratifikationshandlingarna och dess best�m- melser till�mpas: a) i Canada: 1) betr�ffande skatt, som inneh�lls vid k�l- lan, p� belopp som den 1 januari kalender- �ret n�rmast efter det d� utv�xlingen av ratifikationshandlingarna �ger rum eller senare betalas till eller tillgodof�rs person med hemvist utanf�r Canada; och 2) betr�ffande annan kanadensisk skatt, i fr�ga om beskattnings�r som b�rjar den 1 januari kalender�ret n�rmast efter det d� utv�xlingen av ratifikationshandlingarna �ger rum eller senare; och b) i Sverige, betr�ffande inkomst som f�rv�rvas den 1 januari kalender�ret n�rmast efter det d� utv�xlingen av ratifikationshand- lingarna �ger rum eller senare. 3. Best�mmelserna i avtalet fr�n den 14 okto- ber 1983 mellan Canada och Sverige f�r att undvika dubbelbeskattning och f�rhindra skat- teflykt betr�ffande skatter p� inkomst och f�r- m�genhet skall upph�ra att g�lla: a) i Canada: 1) betr�ffande skatt, som inneh�lls vid k�l- lan, p� belopp som den 1 januari kalender- �ret n�rmast efter det d� utv�xlingen av ratifikationshandlingarna �ger rum eller se- nare betalas till eller tillgodof�rs person med hemvist utanf�r Canada; och 2) betr�ffande annan kanadensisk skatt, i fr�ga om beskattnings�r som b�rjar den 1 januari kalender�ret n�rmast efter det d� 2776 Article 28 Entry into Force 1. This Convention shall be ratified and the instruments of ratification shall be exchanged at Ottawa as soon as possible. 2. The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect: (a) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place; (b) in Sweden, in respect of income derived on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place. 3. The provisions of the Convention of 14th October, 1983 between Canada and Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital shall cease to have effect: (a) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next </div> <div id="page39-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 following that in which the exchange of instruments of ratification takes place; (b) in Sweden: (i) in respect of income derived on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place; and (ii) in respect of capital tax which is assess- ed in or after the second calendar year next following that in which the exchange of instruments of ratification takes place. 4. The Agreement dated 21st November, 1929, between Canada and Sweden providing for the reciprocal exemption from income tax on earnings derived from the operation of ships is terminated on the date on which this Con- vention enters into force. Article 29 Termination This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year after the year of the exchange of instruments of ratification, give written notice of termination to the other Contracting State and in such event, the Convention shall cease to have effect: (a) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following that in which the notice is given; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the notice is given; (b) in Sweden, in respect of income derived on or after the first day of January in the calendar year next following that in which the notice is given. 2777 utv�xlingen av ratifikationshandlingarna �ger rum eller senare; b) i Sverige: 1) betr�ffande inkomst som f�rv�rvas den 1 januari kalender�ret n�rmast efter det d� utv�xlingen av ratifikationshandlingarna �ger rum eller senare; och 2) betr�ffande f�rm�genhetsskatt f�r vilken taxering sker andra kalender�ret n�rmast efter det d� utv�xlingen av ratifikationshand- lingarna �ger rum eller senare. 4. Avtalet daterat den 21 november 1929 mellan Canada och Sverige ang�ende �msesi- digt fritagande fr�n inkomstskatt i vissa fall av inkomster h�rr�rande fr�n rederir�relse skall upph�ra att g�lla den dag d� f�revarande avtal tr�der i kraft. Artikel 29 Upph�rande Detta avtal f�rblir i kraft utan tidsbegr�ns- ning men envar av de avtalsslutande staterna �ger att - senast den 30 juni under ett kalen- der�r som b�rjar efter det �r d� utv�xlingen av ratifikationshandlingarna �gde rum - skriftligen s�ga upp avtalet hos den andra avtalsslutande staten. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla: a) i Canada: 1) betr�ffande skatt, som inneh�lls vid k�llan, p� belopp som den 1 januari kalen- der�ret n�rmast efter det d� upps�gning sker eller senare betalas till eller tillgodof�rs person med hemvist utanf�r Canada; och 2) betr�ffande annan kanadensisk skatt, i fr�ga om beskattnings�r som b�rjar den 1 januari kalender�ret n�rmast efter det .d� upps�gning sker eller senare; b) i Sverige, betr�ffande inkomst som f�r- v�rvas den 1 januari kalender�ret n�rmast efter det d� upps�gning sker eller senare. </div> <div id="page40-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1996:1511 Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i Stockholm den 27 augusti 1996 i tv� exemplar p� engelska, franska och svenska spr�ken, varvid varje text �ger lika vitsord. F�r Sveriges F�r Canadas regering regering Lena Hjelm-Wall�n LloydAxworthy 2778 IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention. DONE in duplicate at Stockholm, this 27th day of August 1996 in the English, French and Swedish languages, each version being equally authentic. For the Government For the Government of Sweden of Canada Lena Hjelm-Wall�n Lloyd Axworthy </div> </div>

SFS 1996:1511
Utkom fr�n trycket
den 30 december 1996

2739

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

2. Denna lag skall till�mpas betr�ffande skatt p� inkomst som f�rv�rvas

den 1 januari �ret efter det �r d� lagen tr�der i kraft eller senare.

Prop. 1996/97:39, bet. 1996/97:SkU 10, rskr. 1996/97:73.

utf�rdad den 5 december 1996.

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 Canada under-

tecknade den 27 augusti 1996, skall g�lla som lag h�r i landet. Avtalet �r

avfattat p� svenska, engelska och franska. Alla texterna har samma giltig-
het. Den svenska och engelska texten framg�r av bilaga till denna lag.

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

3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt
best�mmelserna i avtalet beskattas endast i Canada, skall s�dan inkomst

inte tas med vid taxeringen i Sverige.

4 � �rende, som enligt artikel 27 punkt 3 i avtalet skall avg�ras av be-
h�rig myndighet i en avtals slutande stat skall p� svensk sida avg�ras av
Riksskatteverket. �r s�dant �rende av s�rskild betydelse eller annars av
s�dan beskaffenhet att det b�r avg�ras av regeringen, skall dock Riks-
skatteverket med eget yttrande �verl�mna �rendet till Finansdepartementet.

Riksskatteverkets beslut enligt denna lag f�r inte �verklagas.

Lag
om dubbelbeskattningsavtal mellan Sverige och

Canada;

SFS 1996:1511

3. Genom lagen upph�vs lagen (1984:175) om dubbelbeskattningsavtal

mellan Sverige och Canada samt f�rordningen (1984:931) om dubbel-
beskattningsavtal mellan Sverige och Canada.

De upph�vda f�rfattningarna skall dock fortfarande till�mpas

a) betr�ffande skatt p� inkomst som f�rv�rvas f�re den 1 januari �ret ef-

ter det �r d� lagen tr�der i kraft, och

b) betr�ffande skatt p� f�rm�genhet som taxeras f�rsta kalender�ret

n�rmast efter det �r d� lagen tr�der i kraft eller tidigare.

P� regeringens v�gnar

G�RAN PERSSON

THOMAS �STROS

(Finansdepartementet)

2740

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

Sveriges regering och Canadas regering, som

�nskar ing� ett avtal f�r undvikande av dubbel-
beskattning och f�rhindrande av skatteflykt be-
tr�ffande skatter p� inkomst, har kommit �ver-
ens 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 av-
talsslutande staterna.

Artikel 2

Skatter som omfattas av avtalet

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

vilka avtalet till�mpas �r:

a) i Canada:

de inkomstskatter som tas ut av Canadas

regering i enlighet med "the Income Tax Act"

(i det f�ljande ben�mnda "kanadensisk

skatt");

b) i Sverige:

1) den statliga inkomstskatten, sj�mansskat-

ten och kupongskatten d�ri inbegripna,

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

lands bosatta,

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

lands bosatta artister m.fl., och

SFS 1996:1511

Bilaga

CONVENTION BETWEEN SWEDEN AND
CANADA FOR THE AVOIDANCE OF

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

The Government of Sweden and the Govern-

ment of Canada, desiring to conclude a Con-
vention for the avoidance of double taxation

and the prevention of fiscal evasion with re-
spect to taxes on income, have agreed as fol-
lows:

Article 1

Persons Covered

This Convention shall apply to persons who

are residents of one or both of the Contracting
States.

Article 2

Taxes Covered

1. The existing taxes to which the Con-

vention shall apply are:

(a) in the case of Canada:

the income taxes imposed by the Govern-

ment of Canada under the Income Tax Act,

(hereinafter referred to as "Canadian tax");

(b) in the case of Sweden:

(i) the National income tax, including the

sailors' tax and the withholding tax on
dividends;

(ii) the income tax on non-residents;

(iii) the income tax on non-resident artistes

and athletes; and

2741

(iv) the municipal income tax;

(hereinafter referred to as "Swedish tax").

2. The Convention shall apply also to any

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

Article 3

General Definitions

1. For the purposes of this Convention,

unless the context otherwise requires:

(a)(i) the term "Canada" used in a geo-

graphical sense, means the territory of Canada,
including:

(A) any area beyond the territorial seas

of Canada which, in accordance with
international law and the laws of
Canada, is an area within which Canada
may exercise rights with respect to the
seabed and subsoil and their natural
resources;

(B) the seas and airspace above every

area referred to in clause (A) in respect
of any activity carried on in connection

with the exploration for or the
exploitation of the natural resources
referred to therein;

(ii) the term "Sweden" means the Kingdom

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

(b) the terms "a Contracting State" and "the

SFS 1996:1511

4) den kommunala inkomstskatten

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

2. Avtalet till�mpas �ven p� skatter av sam-

ma eller likartat slag, som efter underteck-
nandet av detta avtal p�f�rs vid sidan av eller i
st�llet f�r de skatter som anges i punkt 1. De
beh�riga myndigheterna i de avtalsslutande
staterna skall meddela varandra de v�sentliga
�ndringar som vidtagits i respektive skatte-
lagstiftning.

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) 1) "Canada" �syftar, n�r uttrycket anv�nds

i geografisk betydelse, Canadas territorium,
d�ri inbegripet:

A) varje utanf�r Canadas territorial-

vatten bel�get omr�de som i �verens-

st�mmelse med folkr�ttens regler och

kanadensisk lag utg�r ett omr�de inom
vilket Canada �ger ut�va r�ttigheter
med avseende p� havsbottnen, dennas
underlag och d�r befintliga naturtill-

g�ngar;

B) havet och luftrummet �ver varje

omr�de som avses i A) med avseende
p� verksamhet i samband med utforsk-
andet eller utnyttjandet av de natur-
tillg�ngar som avses i A);

2) "Sverige" �syftar Konungariket Sverige

och innefattar, n�r uttrycket anv�nds i geo-
grafisk betydelse, Sveriges territorium,
Sveriges territorialvatten och andra havs-
omr�den �ver vilka Sverige, i �verens-
st�mmelse med folkr�ttens regler, ut�var
suver�na r�ttigheter eller jurisdiktion;

b) "en avtalsslutande stat" och "den andra

2742

avtalsslutande staten" �syftar Canada eller
Sverige, beroende p� sammanhanget;

c) "person" inbegriper fysisk person, d�dsbo,

"trust", bolag, handelsbolag och annan sam-

manslutning;

d) "bolag" �syftar juridisk person eller annan

som vid beskattningen behandlas s�som

juridisk person;

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

"f�retag i den andra avtalsslutande staten"
�syftar f�retag som bedrivs av person med

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

f) "beh�rig myndighet" �syftar:

1) i Canada, "the Minister of National

Revenue" eller dennes befullm�ktigade
ombud;

2) i Sverige, finansministern, dennes be-

fullmaktigade ombud eller den myndighet �t
vilken uppdras att vara beh�rig myndighet
vid till�mpningen av detta avtal;

g) "skatt" �syftar kanadensisk eller svensk

skatt, beroende p� sammanhanget;

h) "medborgare" �syftar:

1) fysisk person som �r medborgare i en

avtalsslutande stat,

2) juridisk person, handelsbolag och annan

sammanslutning som bildats enligt den
lagstiftning som g�ller i en avtalsslutande
stat;
i) "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.

2. D� en avtalsslutande stat till�mpar avtalet

anses vid varje given tidpunkt, s�vida inte
sammanhanget f�ranleder annat, varje uttryck
som inte definierats i avtalet ha den betydelse
som uttrycket har vid tidpunkten f�r
till�mpningen enligt den statens lagstiftning i

fr�ga om s�dana skatter p� vilka avtalet
till�mpas.

SFS 1996:1511

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

an estate, a trust, a company, a partnership and
any other body of persons;

(d) the term "company" means any body cor-

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

(e) the terms "enterprise of a Contracting

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

(f) the term "competent authority" means:

(i) in the case of Canada, the Minister of

National Revenue or his authorized repre-

sentative;

(ii) in the case of Sweden, the Minister of

Finance, his authorized representative or the

authority which is designated as a competent
authority for the purposes of the Convention;
(g) the term "tax" means Canadian tax or

Swedish tax, as the context requires;

(h) the term "national" means:

(i) any individual possessing the nationality

of a Contracting State;

(ii) any legal person, partnership and

association deriving its status as such from

the laws in force in a Contracting State;

(i) 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 Contracting State.

2. As regards the application of the Con-

vention at any time by a Contracting State, any
term not defined therein shall, unless the
context otherwise requires, have the meaning
that it has at that time under the law of that

State for the purposes of the taxes to which the
Convention applies.

2743

Article 4

Resident

1. For the purposes of this Convention, the

term "resident of a Contracting State" means:

(a) any person who, under the laws of that

State, is liable to tax therein by reason of his

domicile, residence, place of management or
any other criterion of a similar nature; however,
the term "resident of a Contracting State" does

not include any person who is liable to tax in
that State in respect only of income from
sources in that State;

(b) that State or a political subdivision or

local authority thereof or any agency or govern-
mental body of any such State, subdivision or
authority.

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 only

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 only of the State with
which his personal and economic relations are
closer (centre of vital interests);

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

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

or in neither of them, he shall be deemed to be
a resident only of the State of which he is a
national;

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

ther of them, the competent authorities of the

Contracting States shall settle the question by

mutual agreement.

SFS 1996:1511

Artikel 4

Hemvist

1. Vid till�mpningen av detta avtal �syftar

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

a) person som enligt lagstiftningen i denna

stat �r skattskyldig d�r p� grund av domicil,
bos�ttning, plats f�r f�retagsledning eller annan
liknande omst�ndighet. Uttrycket "person med

hemvist i en avtalsslutande stat" inbegriper
emellertid inte person som �r skattskyldig i
denna stat endast f�r inkomst fr�n k�lla i denna
stat;

b) denna stat eller en av dess politiska under-

avdelningar eller lokala myndigheter eller varje
instans eller offentligr�ttsligt organ tillh�rande
s�dan stat, underavdelning eller myndighet.

2. D� p� grund av best�mmelserna i punkt 1

fysisk person har hemvist i b�da avtalsslutande
staterna, best�ms hans hemvist p� f�ljande s�tt:

a) han anses ha hemvist endast 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 endast i
den stat med vilken hans personliga och
ekonomiska f�rbindelser �r starkast (centrum
f�r levnadsintressena);

b) om det inte kan avg�ras i vilken stat han

har centrum f�r sina levnadsintressen eller om
han inte i n�gondera staten har en bostad som
stadigvarande st�r till hans f�rfogande, anses
han ha hemvist endast i den stat d�r han
stadigvarande vistas;

c) om han stadigvarande vistas i b�da stater-

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

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

om han inte �r medborgare i n�gon av dem,
avg�r de beh�riga myndigheterna i de avtals-
slutande staterna fr�gan genom �msesidig
�verenskommelse.

2744

3. D� p� grund av best�mmelserna i punkt 1

annan person �n fysisk person har hemvist i

b�da avtalsslutande staterna, skall de beh�riga
myndigheterna i de avtalsslutande staterna s�ka
fastst�lla hans hemvist genom �msesidig �ver-
enskommelse. I avsaknad av s�dan �verens-
kommelse skall s�dan person inte anses ha
hemvist i n�gon av de avtalsslutande staterna
vid till�mpningen av artiklarna 6-21 samt

artikel 23.

Artikel 5

Fast driftst�lle Permanent Establishment

1. Vid till�mpningen av detta avtal �syftar

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

2. Uttrycket "fast driftst�lle" innefattar

s�rskilt:

a) plats f�r f�retagsledning,
b) filial,

c) kontor,
d) fabrik,
e) verkstad, och
f) gruva, olje- eller gask�lla, stenbrott eller

annan stadigvarande plats f�r aff�rsverksamhet
som h�nf�r sig till utforskning eller

exploatering av naturtillg�ngar.

3. Plats f�r byggnads-, anl�ggnings- eller

installationsverksamhet utg�r fast driftst�lle
endast om verksamheten p�g�r mer �n tolv
m�nader.

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

denna artikel anses uttrycket "fast driftst�lle"
inte innefatta:

a) anv�ndningen av anordningar uteslutande

f�r lagring, utst�llning eller utl�mnande av
f�retaget tillh�riga varor,

SFS 1996:1511

3. Where by reason of the provisions of

paragraph 1 a person other than an individual
is a resident of both Contracting States, the
competent authorities of the Contracting States
shall endeavour to settle the question by mutual
agreement. In the absence of such agreement,
such person shall be deemed not to be a
resident of either Contracting State for the
purposes of Articles 6 to 21 inclusive and
Article 23.

Article 5

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 fixed place of business relating to the
exploration for or the exploitation of natural
resources.

3. A building site or construction or in-

stallation project constitutes a permanent

establishment only if it lasts for more than
twelve months.

4. Notwithstanding the preceding provisions

of this Article, the term "permanent
establishment" shall be deemed not to include:

(a) the use of facilities solely for the purpose

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

2745

(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;

(f) the maintenance of a fixed place of

business solely for any combination of ac-
tivities mentioned in subparagraphs (a) to (e)
provided that the overall activity of the fixed
place of business resulting from this com-
bination is of a preparatory or auxiliary
character.

5. Notwithstanding the provisions of para-

graphs 1 and 2, where a person - other than an
agent of an independent status to whom para-
graph 6 applies - is acting on behalf of an
enterprise and has, and habitually exercises, in
a Contracting State an authority to conclude
contracts in the name of the enterprise, that
enterprise shall be deemed to have a perma-
nent 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 4 which, if exercised through a fixed
place of business, would not make this fixed
place of business a permanent establishment
under the provisions of that paragraph.

6. An enterprise of a Contracting State shall

not be deemed to have a permanent
establishment in the other Contracting State

SFS 1996:1511

b) innehavet av ett f�retaget tillh�rigt varu-

lager uteslutande f�r lagring, utst�llning eller
utl�mnande,

c) innehavet av ett f�retaget tillh�rigt varu-

lager 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�re-
taget bedriva annan verksamhet av f�rbe-
redande eller bitr�dande art,

f) innehavet av en stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r att kombinera

verksamheter som anges i punkterna a-e, under
f�ruts�ttning att hela verksamheten som be-
drivs fr�n den stadigvarande platsen f�r aff�rs-
verksamhet p� grund av denna kombination �r

av f�rberedande eller bitr�dande art.

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

ende representant p� vilken punkt 6 till�mpas -
�r verksam f�r ett f�retag samt i en avtals-
slutande stat har, och d�r regelm�ssigt an-
v�nder, fullmakt att sluta avtal i f�retagets
namn, anses detta f�retag - utan hinder av
best�mmelserna i punkterna 1 och 2 - ha fast
driftst�lle i denna stat betr�ffande varje verk-

samhet som denna person bedriver f�r f�re-
taget. Detta g�ller dock inte om den verksam-
het som denna person bedriver �r begr�nsad till
s�dan som anges i punkt 4 och som - om den

bedrevs fr�n en stadigvarande plats f�r aff�rs-
verksamhet - inte skulle g�ra denna stadig-
varande plats f�r aff�rsverksamhet till fast
driftst�lle enligt best�mmelserna i n�mnda
punkt.

6. F�retag i en avtalsslutande stat anses inte

ha fast driftst�lle i den andra avtalsslutande
staten endast p� den grund att f�retaget

2746

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.

7. Den omst�ndigheten att ett bolag med

hemvist i en avtalsslutande stat kontrollerar
eller kontrolleras av ett bolag med hemvist i
den andra avtalsslutande staten eller ett bolag

som bedriver aff�rsverksamhet i denna andra
stat (antingen fr�n fast driftst�lle eller p� annat
s�tt), medf�r inte i och f�r sig att n�gotdera

bolaget utg�r fast driftst�lle f�r det andra.

Artikel 6

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

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

2. Uttrycket "fast egendom" har den betydel-

se som uttrycket har enligt lagstiftningen i den
avtalsslutande stat d�r egendomen �r bel�gen.
Uttrycket inbegriper dock alltid tillbeh�r till
fast egendom, levande och d�da inventarier i
lantbruk och skogsbruk, r�ttigheter p� vilka
best�mmelserna i privatr�tten om fast egendom
till�mpas, byggnader, nyttjander�tt till fast
egendom samt r�tt till f�r�nderliga eller fasta
ers�ttningar f�r nyttjandet av eller r�tten att
nyttja mineralf�rekomst, k�lla eller annan
naturtillg�ng. Skepp och luftfartyg anses inte
vara fast egendom.

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

inkomst som f�rv�rvas genom omedelbart

SFS 1996:1511

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.

7. The fact that a company which is a

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

Article 6

Income from Immovable Property

1. Income derived by a resident of a Con-

tracting State from immovable property
(including income from agriculture or forestry)
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 property in
question is situated. The term shall in any case
include property accessory to immovable
property, livestock and equipment used in
agriculture and forestry, rights to which the
provisions of general law respecting landed
property apply, buildings, usufruct of
immovable property and rights to variable or
fixed payments as consideration for the
working of, or the right to work, mineral
deposits, sources and other natural
resources; ships 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,

2747

or use in any other form of immovable property
and to income from the alienation of such
property.

4. The provisions of paragraphs 1 and 3 shall

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

Article 7

Business Profits

1. The profits of an enterprise of a 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 or has carried on business as

aforesaid, the profits of the enterprise may be

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

establishment.

2. Subject to the provisions of paragraph 3,

where an enterprise of a Contracting State
carries on business in the other Contracting

State through a permanent establishment
situated therein, there shall in each Contracting
State be attributed to that permanent
establishment the profits which it might be
expected to make if it were a distinct and
separate enterprise engaged in the same or
similar activities under the same or similar
conditions and dealing wholly independently
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 those deductible expenses which are
incurred for the purposes of the permanent
establishment including executive and general

SFS 1996:1511

brukande, genom uthyrning eller annan

anv�ndning av fast egendom samt p� vinst
genom �verl�telse av s�dan egendom.

4. Best�mmelserna i punkterna 1 och 3

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

Artikel 7

Inkomst av r�relse

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

avtalsslutande stat f�rv�rvar, beskattas endast i
denna stat, s�vida inte f�retaget bedriver
r�relse i den andra avtalsslutande staten fr�n
d�r bel�get fast driftst�lle. Om f�retaget
bedriver eller har bedrivit 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 be-

driver 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 fast driftst�lles

inkomst medges avdrag f�r de avdragsgilla
utgifter som uppkommit f�r det fasta drift-
st�llet, h�runder inbegripna utgifter f�r f�re-
tagets ledning och allm�nna f�rvaltning,

2748

oavsett om utgifterna uppkommit i den stat d�r
det fasta driftst�llet �r bel�get eller annorst�des.

4. Inkomst h�nf�rs inte till fast driftst�lle

endast av den anledningen att varor ink�ps

genom det fasta driftst�llets f�rsorg f�r

f�retaget.

5. Vid till�mpningen av f�reg�ende punkter

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

6. Ing�r i inkomst av r�relse inkomster som

behandlas s�rskilt i andra artiklar av detta

avtal, ber�rs best�mmelserna i dessa artiklar
inte av reglerna i denna artikel.

Artikel 8

Sj�fart och luftfart

1. Inkomst som ett f�retag i en avtalsslutande

stat f�rv�rvar genom anv�ndningen av skepp
eller luftfartyg i internationell trafik beskattas

endast i denna avtalsslutande stat.

2. Utan hinder av best�mmelserna i punkt 1

och i artikel 7 f�r, d� ett f�retag i en avtals-
slutande stat under ett beskattnings�r i v�-

sentlig omfattning anv�nder ett skepp eller
luftfartyg f�r trafik mellan platser i den andra
avtalsslutande staten, denna andra stat beskatta
inkomsten fr�n denna verksamhet.

3. Best�mmelserna i punkt 1 till�mpas be-

tr�ffande inkomst som f�rv�rvas av luftfarts-
konsortiet Scandinavian Airlines System (SAS)
men endast i fr�ga om den del av inkomsten
som motsvarar den andel i konsortiet som
innehas av AB Aerotransport (ABA), den

SFS 1996:1511

administrative expenses, whether incurred in

the State in which the permanent establishment
is situated or elsewhere.

4. No profits shall be attributed to a per-

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

goods or merchandise for the enterprise.

5. For the purposes of the preceding pa-

ragraphs, the profits to be attributed to the
permanent establishment shall be determined
by the same method year by year unless there is

good and sufficient reason to the contrary.

6. Where profits include items of income

which are dealt with separately in other
Articles of this Convention, then the provisions

of those Articles shall not be affected by the
provisions of this Article.

Article 8

Shipping and Air Transport

1. Profits derived by an enterprise of a

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

2. Notwithstanding the provisions of para-

graph 1 and of Article 7, where there is a
substantial operation of a ship or aircraft during
a taxation year by an enterprise of a
Contracting State between places within the

other Contracting State, that other State may
tax the profits from such operation.

3. With respect to profits derived by the air

transport consortium Scandinavian Airlines

System (SAS) the provisions of paragraph 1
shall apply, but only to such part of the profits
as corresponds to the participation held in that

consortium by AB Aerotransport (ABA), the

2749

Swedish partner of Scandinavian Airlines
System (SAS).

4. The provisions of paragraphs 1, 2 and 3

shall also apply to profits referred to in those

paragraphs derived by an enterprise of a
Contracting State from its participation in a
pool, a joint business or an international
operating agency.

5. For the purposes of this Article,

(a) the term "profits" includes:

(i) gross receipts and revenues derived di-

rectly from the operation of ships or aircraft
in international traffic, and

(ii) interest on sums generated directly from

the operation of ships or aircraft in
international traffic provided that such
interest is incidental to the operation;

(b) the term "operation of ships or aircraft in

international traffic" by an enterprise, includes:

(i) the charter or rental of ships or aircraft,

(ii) the rental of containers and related

equipment, and

(iii) the alienation of ships, aircraft, con-

tainers and related equipment,
by that enterprise provided that such charter,
rental or alienation is incidental to the
operation by that enterprise of ships or

aircraft in international traffic.

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 enterprise
of the other Contracting State, or

SFS 1996:1511

svenske del�garen i Scandinavian Airlines
System (SAS).

4. Best�mmelserna i punkterna 1, 2 och 3

till�mpas �ven p� d�ri angiven inkomst som
f�rv�rvas av ett f�retag i en avtalsslutande stat
genom deltagande i en pool, ett gemensamt
f�retag eller en internationell driftsorganisa-
tion.

5. Vid till�mpningen av denna artikel inbe-

griper uttrycken:

a) "inkomst":

1) bruttoint�kter som direkt h�rr�r fr�n an-

v�ndningen av skepp eller luftfartyg i
internationell trafik, och

2) r�nta p� belopp som direkt f�rv�rvats ge-

nom anv�ndningen av skepp eller luftfartyg i
internationell trafik, f�rutsatt att r�ntein-
komsten i f�rh�llande till verksamheten i
�vrigt �r av underordnad betydelse;
b) "anv�ndningen av skepp eller luftfartyg i

internationell trafik" av ett f�retag:

1) charter eller umyrning av skepp eller

luftfartyg,

2) uthyrning av containers och d�rtill h�-

rande utrustning, och

3) �verl�telse av skepp, luftfartyg, contain-

ers och d�rtill h�rande utrustning,
under f�ruts�ttning att s�dan charter, uthyr-
ning eller �verl�telse, i f�rh�llande till f�re-
tagets anv�ndning av skepp eller luftfartyg i

internationell trafik, �r av underordnad

betydelse.

Artikel 9

F�retag med intressegemenskap

1.1 fall d�

a) ett f�retag i en avtalsslutande stat direkt

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

2750

2751

SFS 1996:1511

b) samma personer direkt eller indirekt deltar

i ledningen eller kontrollen av s�v�l ett f�retag
i en avtalsslutande stat som ett f�retag i den
andra avtalsslutande staten eller �ger del i b�da
dessa f�retags kapital,
iakttas f�ljande.

Om mellan f�retagen i fr�ga om handelsf�r-

bindelser 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 beskattas i �verens-
st�mmelse d�rmed.

2. I fall d� en avtalsslutande stat inr�knar i

inkomsten f�r ett f�retag i denna stat, och i
�verensst�mmelse d�rmed beskattar, inkomst

som ett f�retag i den andra avtalsslutande
staten beskattats f�r i denna andra stat samt den
s�lunda inr�knade inkomsten �r s�dan som
skulle ha tillkommit f�retaget i den f�rst-
n�mnda staten om de villkor som avtalats
mellan f�retagen hade varit s�dana som skulle
ha avtalats mellan av varandra oberoende
f�retag, skall denna andra stat genomf�ra
vederb�rlig justering av det skattebelopp s�m
p�f�rts f�r inkomsten i denna stat. Vid s�dan

justering iakttas �vriga best�mmelser i detta

avtal och de beh�riga myndigheterna i de
avtalsslutande staterna �verl�gger vid behov
med varandra. Best�mmelserna i denna punkt

skall inte till�mpas efter utg�ngen av de
tidsfrister som finns angivna i den interna
lagstiftningen i den stat som ombeds g�ra

justeringen.

Artikel 10

Utdelning

1. Utdelning fr�n bolag med hemvist i en

avtalsslutande stat till person med hemvist i

(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 income
which would, but for those conditions, have

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

2. Where a Contracting State includes in the

income of an enterprise of that State - and
taxes accordingly - income on which an
enterprise of the other Contracting State has
been charged to tax in that other State and the
income so included is income which would
have accrued to the enterprise of the first-
mentioned State if the conditions made
between the two enterprises had been those

which would have been made between in-
dependent enterprises, then that other State
shall make an appropriate adjustment to the
amount of tax charged therein on that income.
In deterrnining 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. The provisions of this para-
graph shall not apply after the expiry of the
time limits provided in the national laws of the

State requested to make the adjustment.

Article 10

Dividends

1. Dividends paid by a company which is a

resident of a Contracting State to a resident of

SFS 1996:1511

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 if the
beneficial owner of the dividends is a resident
of the other Contracting State the tax so
charged shall not exceed:

(a) 5 per cent of the gross amount of the

dividends if the beneficial owner is a company
that controls directly at least 10 per cent of the
voting power, or that holds directly at least
25 per cent of the capital, in the company

paying the dividends;

(b) notwithstanding the provisions of sub-

paragraph (a), 10 per cent of the gross amount
of the dividends if the dividends are paid by a
non-resident owned investment corporation
that is a resident of Canada to a beneficial
owner that is a resident of Sweden and that
controls directly at least 10 per cent of the
voting power, or that holds directly at least
25 per cent of the capital, of the corporation
paying the dividends; and

dividends in all other cases.

The provisions of this paragraph shall not

affect the taxation of the company in respect of

the profits out of which the dividends are paid.

3. The term "dividends" as used in this

Article means income from shares, mining
shares, founders' shares or other rights, not
being debt-claims, participating in profits, as
well as income 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 paragraph 2 shall not

apply if the beneficial owner of the dividends,
being a resident of a Contracting State, carries
on business in the other Contracting State of
which the company paying the dividends is a

2752

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 lag-
stiftningen i denna stat, men om den som har

r�tt till utdelningen har hemvist i den andra
avtalsslutande staten f�r skatten inte �verstiga:

a) 5 procent av utdelningens bruttobelopp,

om den som har r�tt till utdelningen �r ett bolag
som direkt kontrollerar minst 10 procent av det
sammanlagda r�stv�rdet, eller direkt innehar
minst 25 procent av kapitalet, i det utdelande
bolaget;

b) utan hinder av best�mmelserna i a),

10 procent av utdelningens bruttobelopp om

utdelningen betalas av ett utlands�gt invest-
mentbolag med hemvist i Canada till person
med hemvist i Sverige som har r�tt till ut-
delningen och som direkt kontrollerar minst

10 procent av det sammanlagda r�stv�rdet,

eller direkt innehar minst 25 procent av kapi-
talet, i det utdelande bolaget; och

c) 15 procent av utdelningens bruttobelopp i

�vriga fall.

Best�mmelserna i denna punkt ber�r inte

bolagets beskattning f�r vinst av vilken
utdelningen betalas.

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

artikel inkomst av aktier, gruvaktier, stiftar-
andelar eller andra r�ttigheter, som inte �r

fordringar, med r�tt till andel i vinst, samt
inkomst som enligt lagstiftningen i den stat d�r
det utdelande bolaget har hemvist vid beskatt-
ningen behandlas p� samma s�tt som inkomst
av aktier.

4. Best�mmelserna i punkt 2 till�mpas inte,

om den som har r�tt till utdelningen har
hemvist i en avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande staten, d�r
bolaget som betalar utdelningen har hemvist,

fr�n d�r bel�get fast driftst�lle eller ut�var
sj�lvst�ndig yrkesverksamhet i denna andra stat
fr�n d�r bel�gen stadigvarande anordning, samt
den andel p� grund av vilken utdelningen
betalas �ger verkligt samband med det fasta
driftst�llet eller den stadigvarande anordningen.

I s�dant fall till�mpas best�mmelserna i artikel
7 respektive artikel 14.

5. Om bolag med hemvist i en avtalsslutande

stat f�rv�rvar inkomst fr�n den andra avtals-
slutande 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 anordning i denna andra stat, och
ej heller beskatta bolagets icke utdelade vinst,

�ven om utdelningen eller den icke utdelade

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

6. Best�mmelserna i detta avtal hindrar inte

en avtalsslutande stat att beskatta inkomst hos
bolag h�nf�rlig till fasta driftst�llen i denna stat
ut�ver den skatt som skulle utg� p� inkomst
som f�rv�rvas av ett bolag med hemvist i
denna stat under f�ruts�ttning att s�dan inkomst
under tidigare beskattnings�r inte underkastats
s�dan ytterligare skatt. Denna ytterligare skatt
f�r dock inte �verstiga 5 procent av s�dan

inkomst. Vid till�mpningen av denna best�m-
melse �syftar uttrycket "inkomst" inkomst som
enligt artikel 7 �r h�nf�rlig till s�dana fasta
driftst�llen i staten i fr�ga (inklusive vinst p�
grund av �verl�telse av egendom som avses i
artikel 13 punkt 2 och som utg�r del av de fasta
driftst�llenas r�relsetillg�ngar) under ett �r och
tidigare �r efter avdrag f�r:

8 7 - S F S 1996

SFS 1996:1511

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

5. Where a company which is a resident of a

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

6. Nothing in this Convention shall be

construed as preventing a Contracting State
from imposing on the earnings of a company
attributable to permanent establishments in that

State, a tax in addition to the tax which would

be chargeable on the earnings of a company
which is a resident of that State, provided that
the rate of such additional tax so imposed shall
not exceed 5 per cent of the amount of such
earnings which have not been subjected to such
additional tax in previous taxation years. For
the purpose of this provision, the term

"earnings" means the profits attributable to
such permanent establishments in that State
(including gains from the alienation of property

forming part of the business property, referred
to in paragraph 2 of Article 13, of such
permanent establishments) in accordance with
Article 7 in a year and previous years after
deducting therefrom:

2753

(a) business losses attributable to such

permanent establishments (including losses
from the alienation of property forming part of
the business property of such permanent
establishments) in such year and previous
years;

(b) all taxes chargeable in that State on such

profits, other than the additional tax referred to
herein;

provided that where that State is Canada, the

amount of such deduction shall be determined
in accordance with the existing provisions of
the law of Canada regarding the computation of
the allowance in respect of investment in

property in Canada, and any subsequent
modification of those provisions which shall
not affect the general principle hereof; and

(d) five hundred thousand Canadian dollars

($500,000) or its equivalent in Swedish
currency, less any amount deducted:

(i) by the company, or
(ii) by another company related thereto

from the same or a similar business as that
carried on by the company

under this subparagraph (d); for the purposes
of this subparagraph (d) a company is related
to another company if one company directly or
indirectly controls the other, or both companies

are directly or indirectly controlled by the same
person or persons, or if the two companies deal
with each other not at arm's length.

7. The provisions of paragraph 6 shall also

apply with respect to earnings derived from the
alienation of immovable property in a
Contracting State by a company carrying on a
trade in immovable property, whether or not it
has a permanent establishment in that State, but
only insofar as these earnings may be taxed in
that State under the provisions of Article 6 or
paragraph 1 of Article 13.

SFS 1996:1511

a) r�relsef�rluster som �r h�nf�rliga till

s�dana fasta driftst�llen (inklusive f�rluster p�
grund av �verl�telse av egendom som utg�r del
av r�relsetillg�ngarna i s�dana fasta drift-
st�llen) under detta �r och f�reg�ende �r;

b) alla skatter, med undantag av den ytterli-

gare skatt som avses h�r, som i denna stat utg�r

p� s�dana inkomster;

c) vinster som �terinvesteras i denna stat,

under f�ruts�ttning i de fall denna stat �r

Canada, att storleken p� dessa avdrag skall,
s�vitt avser ber�kningen av avdragen f�r
investeringar i kanadensisk egendom, be-
st�mmas enligt nu g�llande kanadensisk lag-
stiftning med senare �ndringar i best�m-
melserna vilka inte skall p�verka den allm�nna
princip som anges h�r; och

d) femhundratusen kanadensiska dollar eller

motsvarande belopp i svensk valuta, minskat
med ett belopp motsvarande avdrag som
erh�llits enligt best�mmelserna i denna punkt
d) av

1) bolaget, eller

2) annat bolag n�rst�ende detta fr�n samma

eller liknande verksamhet som den som
bedrivs av bolaget.

Vid till�mpningen av d) anses bolag n�rst�-

ende om ett bolag direkt eller indirekt kon-
trollerar det andra bolaget, eller b�da bolagen
direkt eller indirekt kontrolleras av samma per-

son eller personer, eller om bolagen handlar
med varandra p� villkor som avviker fr�n dem
som skulle ha avtalats mellan av varandra obe-
roende bolag.

7. Best�mmelserna i punkt 6 skall �ven

till�mpas p� inkomster som h�rr�r fr�n ett
fastighetsbolags f�rs�ljning av fast egendom i
en avtalsslutande stat, oavsett om bolaget har
ett fast driftst�lle i denna stat eller inte, men

endast i den m�n dessa inkomster f�r beskattas
i denna stat i enlighet med best�mmelserna i

artikel 6 eller artikel 13 punkt 1.

2754

8. Utan hinder av best�mmelserna i punkt 2

skall utdelning som h�rr�r fr�n en avtalsslu-
tande stat och som betalas till en organisation
som bildats och verkar i den andra avtalsslu-
tande staten uteslutande f�r att administrera
eller tillhandah�lla f�rm�ner genom en eller
flera pensionsplaner, planer f�r tryggande av
�lderdomen eller andra f�rm�ner f�r anst�llda
vara undantagen fr�n beskattning i den

f�rstn�mnda staten under f�ruts�ttning att:

a) organisationen �r den r�ttm�tige �garen"av

de aktier f�r vilka utdelningen betalas, att dessa

aktier innehas som en investering och att den �r
generellt undantagen fr�n beskattning i den
andra staten;

b) organisationen inte �ger, direkt eller

indirekt, mer �n 5 procent av kapitalet eller
5 procent av det utdelande bolagets samman-
lagda r�stv�rde; och

c) det utdelande bolagets aktier �r av s�dant

slag som regelm�ssigt oms�tts p� en erk�nd
fondb�rs.

9. Med uttrycket "erk�nd fondb�rs" f�rst�s i

punkt 8:

a) betr�ffande utdelning som h�rr�r fr�n

Canada, en kanadensisk fondb�rs som vid
till�mpningen av "Income Tax Act" erk�nns
s�som s�dan;

b) betr�ffande utdelning som h�rr�r fr�n

Sverige, en svensk fondb�rs eller annan mark-

nadsplats auktoriserad enligt svensk lag; och

c) annan fondb�rs som godk�nts genom

brevv�xling mellan de beh�riga myndigheterna

i de avtalsslutande staterna.

Artike 11

R�nta

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

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

denna andra stat.

SFS 1996:1511

8. Notwithstanding the provisions of para-

graph 2, dividends arising in a Contracting
State and paid to an organisation that was
constituted and is operated in the other Con-

tracting State exclusively to administer or
provide benefits under one or more pension,
retirement or other employee benefits plans

shall be exempt from tax in the first-mentioned
State provided that:

(a) the organisation is the beneficial owner of

the shares on which the dividends are paid,
holds those shares as an investment and is

generally exempt from tax in the other State;

(b) the organisation does not own directly or

indirectly more than 5 per cent of the capital or
5 per cent of the voting stock of the company
paying the dividends; and

which the dividends are paid is regularly traded
on an approved stock exchange.

9. For the purposes of paragraph 8, the term

"approved stock exchange" means:

(a) in the case of dividends arising in

Canada, a Canadian stock exchange prescribed
for the purposes of the Income Tax Act,

(b) in the case of dividends arising in

Sweden, a Swedish stock exchange or other

market place authorized under Swedish law;

and

exchanged between the competent authorities
of the Contracting States.

Article 11

Interest

1. Interest arising in a Contracting State and

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

2755

2. However, such interest may also be taxed

in the Contracting State in which it arises and
according to the laws of that State, but if the

beneficial owner of the interest is a resident of
the other Contracting State the tax so charged
shall not exceed 10 per cent of the gross
amount of the interest.

3. Notwithstanding the provisions of para-

graph 2, interest arising in a Contracting State
and paid to a resident of the other Contracting
State who is the beneficial owner thereof shall

be taxable only in that other State to the extent
that such interest:

(a) is a penalty charge for late payment;
(b) is paid by the central bank of a Con-

tracting State; or

resulting from the sale or furnishing on credit
by a resident of that other State of any equip-
ment, merchandise or services, except where
the sale or furnishing is made, or the interest is
paid, between associated enterprises within the
meaning of subparagraphs (a) or (b) of
paragraph 1 of Article 9.

4. Notwithstanding the provisions of para-

graph 2:

(a) interest arising in a Contracting State and

paid in respect of indebtedness of the

government of that State or of a political
subdivision or local authority thereof shall,
provided that the interest is beneficially owned
by a resident of the other Contracting State, be
taxable only in that other State;

(b) interest arising in Sweden and paid to a

resident of Canada shall be taxable only in

Canada if it is paid in respect of a loan made,
guaranteed or insured, or a credit extended,
guaranteed or insured by the Export
Development Corporation;

SFS 1996:1511

2. R�ntan f�r emellertid beskattas �ven i den

avtalsslutande stat fr�n vilken den h�rr�r, enligt
lagstiftningen i denna stat, men om den som har

r�tt till r�ntan har hemvist i den andra
avtalsslutande staten f�r skatten inte �verstiga

10 procent av r�ntans bruttobelopp.

3. Utan hinder av best�mmelserna i punkt 2

beskattas r�nta som h�rr�r fr�n en avtalsslu-
tande stat och betalas till person med hemvist i
den andra avtalsslutande staten som har r�tt till
r�ntan, endast i denna andra stat om r�ntan
utg�r:

a) straffavgift p� grund av sen betalning;
b) betalning fr�n centralbanken i en avtals-

slutande stat; eller

c) betalning med anledning av skuld som

uppkommit p� grund av f�rs�ljning eller till-
handah�llandet p� kredit av utrustning, varor
eller tj�nster av en person med hemvist i denna
andra stat, utom i de fall d� f�rs�ljningen eller
tillhandah�llandet skett, eller r�ntan betalats,
mellan s�dana f�retag med intressegemenskap

som avses i artikel 9 punkt 1 a) eller b).

4. Utan hinder av best�mmelserna i punkt 2

a) beskattas r�nta, som h�rr�r fr�n en avtals-

slutande stat och som betalas p� grund av skuld
som denna avtalsslutande stat, en av dess
politiska underavdelningar eller lokala myndig-
heter har, endast i den andra avtalsslutande
staten, om den som har r�tt till r�ntan har hem-
vist i denna andra stat;

b) beskattas r�nta, som h�rr�r fr�n Sverige

och betalas till person med hemvist i Canada,
endast i Canada, om r�ntan betalas p� grund av
l�n givet, garanterat eller f�rs�krat eller kredit

given, garanterad eller f�rs�krad av "the Export
Development Corporation";

2756

SFS 1996:1511

resident of Sweden shall be taxable only in

Sweden if it is paid in respect of a loan made,
guaranteed or insured, or a credit extended,
guaranteed or insured by the Exportkredit-

namnden; and

(d) interest arising in a Contracting State and

paid to a resident of the other Contracting State
which was constituted and is operated
exclusively to administer or provide benefits
under one or more pension, retirement or other
employee benefits plans shall not be taxable in
the first-mentioned State provided that:

(i) the resident is the beneficial owner of the

interest and is generally exempt from tax in
the other State; and

(ii) the interest is not derived from carrying

on a trade or a business or from a related
person.

5. The term "interest" as used in this Article

means income from debt-claims of every kind,
whether or not secured by mortgage, and in
particular, income from government securities

and income from bonds or debentures,
including premiums and prizes attaching to
such securities, bonds or debentures, as well as
income which is subjected to the same taxation
treatment as income from money lent by the
laws of the State in which the income arises.
However, the term "interest" does not include
income dealt with in Article 8 or Article 10.

6. The provisions of paragraph 2 shall not

apply if the beneficial owner of the interest,

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

that other State independent personal services

2757

c) beskattas r�nta, som h�rr�r fr�n Canada

och betalas till person med hemvist i Sverige,
endast i Sverige, om r�ntan betalas p� grund av
l�n givet, garanterat eller f�rs�krat eller kredit

given, garanterad eller f�rs�krad av Export-

kreditn�mnden; och

d) skall r�nta, som h�rr�r fr�n en avtalsslu-

tande stat och betalas till person med hemvist i
den andra avtalsslutande staten som bildats och
verkar uteslutande f�r att administrera och till-
handah�lla f�rm�ner genom en eller flera pen-

sionsplaner, planer f�r tryggande av �lder-

domen eller andra f�rm�ner f�r anst�llda, vara
undantagen fr�n beskattning i den f�rstn�mnda
staten under f�ruts�ttning att:

1) personen har r�tt till r�ntan och �r gene-

rellt undantagen fr�n beskattning i den andra

staten; och

2) r�ntan inte uppb�rs p� grund av aff�rs-

verksamhet eller fr�n en n�rst�ende person.

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

artikel inkomst av varje slags fordran, antingen
den s�kerst�llts genom inteckning i fast
egendom eller inte. Uttrycket �syftar s�rskilt
inkomst av v�rdepapper, som utf�rdats av
staten, och inkomst av obligationer eller

debentures, d�ri inbegripet agiobelopp och
vinster som h�nf�r sig till s�dana v�rdepapper,
obligationer eller debentures. Uttrycket inbe-
griper �ven inkomst som enligt den statens
lagstiftning fr�n vilken inkomsten h�rr�r be-

handlas p� samma s�tt vid beskattningen som
inkomst fr�n utl�ning. Uttrycket "r�nta" inne-
fattar dock inte inkomst som avses i artikel 8

respektive artikel 10.

6. Best�mmelserna i punkt 2 till�mpas inte,

om den som har r�tt till r�ntan har hemvist i en
avtalsslutande stat och bedriver r�relse i den
andra avtalsslutande staten, fr�n vilken r�ntan
h�rr�r, fr�n d�r bel�get fast driftst�lle eller
ut�var sj�lvst�ndig yrkesverksamhet i denna
andra stat fr�n d�r bel�gen stadigvarande

SFS 1996:1511

anordning, samt den fordran f�r vilken r�ntan

betalas �ger verkligt samband med det fasta
driftst�llet eller den stadigvarande anordningen.
I s�dant fall till�mpas best�mmelserna i artikel
7 respektive artikel 14.

7. R�nta anses h�rr�ra fr�n en avtalsslutande

stat om utbetalaren �r en person med hemvist i
denna stat. Om emellertid den person som
betalar r�ntan, antingen han har hemvist i en
avtalsslutande stat eller inte, i en avtalsslutande
stat har fast driftst�lle eller stadigvarande an-
ordning i samband med vilken den skuld upp-
kommit f�r vilken r�ntan betalas, och r�ntan
belastar det fasta driftst�llet eller den stadigva-
rande anordningen, anses r�ntan h�rr�ra fr�n
den stat d�r det fasta driftst�llet eller den sta-
digvarande anordningen finns.

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

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

belopp enligt lagstiftningen i vardera avtals-
slutande staten med iakttagande av �vriga be-
st�mmelser i detta avtal.

Artikel 12

Royalty

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

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

denna andra stat.

2758

from a fixed base situated therein, and the debt-
claim in respect of which the interest is paid is
effectively connected with such permanent
establishment or fixed base. In such case the

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

7. Interest shall be deemed to arise in a

Contracting State when the payer is a resident
of that State. Where, however, the person

paying the interest, whether he is a resident of a

Contracting State or not, has in a Contracting
State a permanent establishment or a fixed base
in connection with which the indebtedness on

which the interest is paid was incurred, and
such interest is borne by such permanent
establishment or fixed base, then such interest
shall be deemed to arise in the State in which
the permanent establishment or fixed base is
situated.

8. Where, by reason of a special relationship

between the payer and the beneficial owner or
between both of them and some other 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 Contracting
State may be taxed in that other State.

SFS 1996:1511

2. However, such royalties may also be taxed

in the Contracting State in which they arise and
according to the laws of that State, but if the
beneficial owner of the royalties is a resident of
the other Contracting State the tax so charged
shall not exceed 10 per cent of the gross
amount of the royalties.

3. Notwithstanding the provisions of para-

graph 2,

(a) copyright royalties and other like pay-

ments in respect of the production or repro-
duction of any literary, dramatic, musical or
other artistic work (but not including royalties

in respect of motion picture films nor royalties
in respect of works on film or videotape or
other means of reproduction for use in
connection with television broadcasting); and

(b) royalties for the use of, or the right to use,

computer software or any patent or for
information concerning industrial, commercial
or scientific experience (but not including any

such information provided under a rental or

franchise agreement),

arising in a Contracting State and paid to a

resident of the other Contracting State who is
the beneficial owner thereof shall be taxable
only in that other State.

4. 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, patent, trade mark, design or
model, plan, secret formula or process or other
intangible property, or for the use of, or the
right to use, industrial, commercial or scientific
equipment, or for information concerning
industrial, commercial or scientific experience,

and includes payments of any kind in respect of

motion picture films and works on film,
videotape or other means of reproduction for
use in connection with television.

2759

2. Royaltyn f�r emellertid beskattas �ven i

den avtalsslutande stat fr�n vilken den h�rr�r,
enligt lagstiftningen i denna stat, men om den
som har r�tt till royaltyn har hemvist i den
andra avtalsslutande staten, f�r skatten inte
�verstiga 10 procent av royaltyns bruttobelopp.

3. Utan hinder av best�mmelserna i punkt 2

skall

a) royalty f�r nyttjandet av upphovsr�tt och

andra liknande ers�ttningar f�r framst�llandet
eller �tergivandet av litter�rt, dramatiskt, musi-
kaliskt eller annat konstn�rligt verk (med
undantag f�r biograffilm och verk upptagna p�
film eller videoband eller andra medel f�r �ter-
givande i samband med televisionsuts�ndning);
och

b) royalty f�r nyttjandet av eller f�r r�tten att

nyttja programvara eller patent eller f�r
upplysning om erfarenhetsr�n av industriell,
kommersiell eller vetenskaplig natur (med

undantag f�r s�dana upplysningar som erh�llits
p� grund av ett hyres- eller franchiseavtal),
som h�rr�r fr�n en avtalsslutande stat och som
betalas till person med hemvist i den andra

avtalsslutande staten som har r�tt till royaltyn,

beskattas endast i denna andra stat.

4. 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, patent, varum�rke
m�nster eller modell, ritning, hemligt recept
eller hemlig tillverkningsmetod eller andra

immateriella tillg�ngar samt f�r nyttjandet av
eller f�r r�tten att nyttja industriell, kom-
mersiell eller vetenskaplig utrustning eller f�r
upplysningar om erfarenhetsr�n av industriell,
kommersiell eller vetenskaplig natur. Uttrycket
inbegriper �ven betalningar av varje slag f�r
biograffilm och verk upptagna p� film, video-
band eller andra medel f�r �tergivande i sam-
band med televisionsuts�ndningar.

SFS 1996:1511

5. Best�mmelserna i punkterna 2 och 3

till�mpas inte, om den som har r�tt till royaltyn
har hemvist i en avtalsslutande stat och be-
driver r�relse i den andra avtalsslutande staten,
fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast

driftst�lle eller ut�var sj�lvst�ndig yrkes-
verksamhet i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den r�ttighet

eller egendom i fr�ga om vilken royaltyn
betalas �ger verkligt samband med det fasta
driftst�llet eller den stadigvarande anordningen.
I s�dant fall till�mpas best�mmelserna i artikel
7 respektive artikel 14.

6. Royalty anses h�rr�ra fr�n en avtalsslutan-

de stat om utbetalaren �r person med hemvist i
denna stat. Om emellertid den person som
betalar royaltyn, antingen han har hemvist i en
avtalsslutande stat eller inte, i en avtalsslutande
stat har fast driftst�lle eller stadigvarande
anordning i samband varmed skyldigheten att
betala royaltyn uppkommit, och royaltyn be-
lastar det fasta driftst�llet eller den stadig-
varande anordningen, anses royaltyn h�rr�ra
fr�n den stat d�r det fasta driftst�llet eller den
stadigvarande anordningen finns.

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

mellan utbetalaren och den som har r�tt till
royaltyn eller mellan dem b�da och annan per-

son royaltybeloppet, med h�nsyn till det nytt-

jande, den r�ttighet eller den upplysning f�r

vilken royaltyn betalas, �verstiger det belopp
som skulle ha avtalats mellan utbetalaren och
den som har r�tt till royaltyn om s�dana f�rbin-

delser inte f�relegat, till�mpas best�mmelserna
i denna artikel endast p� sistn�mnda belopp. I
s�dant fall beskattas �verskjutande belopp en-
ligt lagstiftningen i vardera avtalsslutande sta-
ten med iakttagande av �vriga best�mmelser i
detta avtal.

2760

5. The provisions of paragraphs 2 and 3 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 property in

respect of which the royalties are paid is
effectively connected with such permanent
establishment or fixed base. In such case the
provisions of Article 7 or Article 14, as the
case may be, shall apply.

6. Royalties shall be deemed to arise in a

Contracting State when the payer is a resident
of that State. Where, however, the person

paying the royalties, whether he is a resident of

a Contracting State or not, has in a Contracting
State a permanent establishment or a fixed base
in connection with which the obligation to pay

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

7. Where, by reason of a special relationship

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 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.

SFS 1996:1511

Article 13

Capital Gains

1. Gains derived by a resident of a Con-

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

2. Gains from the alienation of movable

property forming part of the business 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
gains from the alienation of such a permanent

establishment (alone or with the whole
enterprise) or of such a fixed base may be taxed
in that other State.

3. Gains from the alienation of ships or

aircraft operated in international traffic by an

enterprise of a Contracting State or movable
property pertaining to the operation of such
ships or aircraft, shall be taxable only in that

State.

4. Gains derived by a resident of a Con-

tracting State from the alienation of:

(a) shares (other than shares listed on an

approved stock exchange in the other Con-
tracting State) forming part of a substantial
interest in the capital stock of a company which
is a resident of that other State the value of
which shares is derived principally from
immovable property situated in that other State;
or

(b) a substantial interest in a partnership,

trust or estate, established under the law in the
other Contracting State, the value of which is

2761

Artikel 13

Realisationsvinst

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 l�s

egendom, som utg�r del av r�relsetillg�ngarna
i fast driftst�lle, vilket ett f�retag i en
avtalsslutande stat har i den andra avtalsslu-
tande staten, eller av l�s egendom, h�nf�rlig till
stadigvarande anordning f�r att ut�va sj�lv-
st�ndig yrkesverksamhet, som person med

hemvist i en avtalsslutande stat har i den andra

avtalsslutande staten, f�r beskattas i denna
andra stat. Detsamma g�ller vinst p� grund av
�verl�telse av s�dant fast driftst�lle (f�r sig
eller tillsammans med hela f�retaget) eller av
s�dan stadigvarande anordning.

3. Vinst p� grund av �verl�telse av skepp

eller luftfartyg som anv�nds i internationell
trafik av ett f�retag i en avtalsslutande stat eller
l�s egendom som �r h�nf�rlig till anv�ndningen
av s�dana skepp eller luftfartyg, beskattas
endast i denna stat.

4. Vinst som person med hemvist i en avtals-

slutande stat f�rv�rvar p� grund av �verl�telse
av

a) aktier (andra �n s�dana som �r noterade p�

en erk�nd fondb�rs i den andra avtalsslutande
staten) som utg�r del av en v�sentlig andel av
aktiekapitalet i ett bolag med hemvist i den
andra staten, vars v�rde i huvudsak h�rr�r fr�n
fast egendom bel�gen i denna andra stat; eller

b) en v�sentlig andel i ett handelsbolag,

"trust" eller d�dsbo, som �r bildat enligt

lagstiftningen i den andra avtalsslutande staten

SFS 1996:1511

och vars v�rde i huvudsak h�rr�r fr�n fast
egendom bel�gen i denna andra stat,
f�r beskattas i denna andra stat. Vid till�mp-
ningen av denna punkt innefattar uttrycket "fast
egendom" s�dana aktier som avses i a) eller
s�dan andel i ett handelsbolag, "trust" eller
d�dsbo som avses i b). D�remot innefattar
uttrycket "fast egendom" inte egendom (med
undantag f�r uthyrd egendom) p� vilken bo-

lagets, handelsbolagets, "trustens" eller d�ds-

boets verksamhet bedrivs.

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 avtalsslutande
stat d�r �verl�taren har hemvist.

6. Best�mmelserna i punkt 5 p�verkar inte en

avtalsslutande stats r�tt att enligt lagstiftningen
i denna stat beskatta vinst, p� grund av
�verl�telse av egendom, som f�rv�rvas av
fysisk person som har hemvist i den andra
avtalsslutande staten och som har haft hemvist
i den f�rstn�mnda staten vid n�got tillf�lle
under de senaste sex �ren n�rmast f�re
�verl�telsen av egendomen.

Artikel 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som en fysisk person med hem-

vist i en avtalsslutande stat f�rv�rvar genom att
ut�va fritt yrke eller annan sj�lvst�ndig
verksamhet, beskattas endast i denna stat om

han inte i den andra avtalsslutande staten har
stadigvarande anordning som regelm�ssigt st�r
till hans f�rfogande f�r att ut�va verksamheten.

Om han har eller haft s�dan stadigvarande
anordning, f�r inkomsten beskattas i denna
andra stat men endast s� stor del av den som �r
h�nf�rlig till denna stadigvarande anordning.

2762

derived principally from immovable property
situated in that other State,
may be taxed in that other State. For the
purposes of this paragraph, the term "immov-
able property" includes the shares of a
company referred to in subparagraph (a) or an
interest in a partnership, trust or estate referred
to in subparagraph (b) but does not include any
property, other than rental property, in which
the business of the company, partnership, trust
or estate is carried on.

5. 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.

6. The provisions of paragraph 5 shall not

affect the right of a Contracting State to levy,
according to its law, a tax on gains from the
alienation of any property derived by an
individual who is a resident of the other
Contracting State and has been a resident of the

first-mentioned State at any time during the

six years immediately preceding the alienation
of the property.

Article 14

Independent Personal Services

1. Income derived by an individual who is a

resident of a Contracting State in respect of
professional services or other activities of an
independent character shall be taxable only in
that State unless he has a fixed base regularly

available to him in the other Contracting State

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

SFS 1996:1511

2. The term "professional services" includes

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 remune-

ration derived by a resident of a Contracting

State in respect of an employment shall be

taxable only in that State unless the employ-
ment is exercised in the other Contracting

State. If the employment is so exercised, such

remuneration as is derived therefrom may be
taxed in that other State.

2. Notwithstanding the provisions of para-

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

ment exercised in the other Contracting State

shall be taxable only in the first-mentioned
State if:

(a) the recipient is present in the other State

for a period or periods not exceeding in the

aggregate 183 days in any twelve month period
commencing or ending in the calendar year
concerned, and

(b) the remuneration is paid by, or on behalf

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

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

3. Notwithstanding the preceding provisions

of this Article, remuneration in respect of an
employment exercised aboard a ship or aircraft
operated in international traffic by an enterprise
of a Contracting State, may be taxed in that

State. Where a resident of Sweden derives

2763

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 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 avtalsslutande 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 sammanlagt inte
�verstiger 183 dagar under en tolvm�-
nadersperiod som b�rjar eller slutar under
kalender�ret i fr�ga, och

b) ers�ttningen betalas av arbetsgivare som

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

c) ers�ttningen inte belastar fast driftst�lle

eller stadigvarande anordning som arbetsgi-
varen 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

SFS 1996:1511

av arbete, vilket utf�rs ombord p� ett luftfartyg
som anv�nds i internationell trafik av luft-
fartskonsortiet Scandinavian 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 idrottsm�n

1. Utan hinder av best�mmelserna i artiklar-

na 7, 14 och 15 f�r inkomst, som person med
hemvist i en avtalsslutande stat f�rv�rvar
genom sin personliga verksamhet i den andra
avtalsslutande staten i egenskap av artist,
s�som teater- eller filmsk�despelare, radio-
eller televisionsartist eller musiker, eller av
idrottsman, beskattas i denna andra stat.

2. I fall d� inkomst genom personlig verk-

samhet, som artist eller idrottsman ut�var i
denna egenskap, inte tillfaller artisten eller

idrottsmannen sj�lv utan annan person, f�r
denna inkomst, utan hinder av best�mmelserna
i artiklarna 7, 14 och 15, beskattas i den
avtalsslutande stat d�r artisten eller idrotts-
mannen ut�var verksamheten.

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

om det kan fastst�llas att varken artisten,
idrottsmannen eller honom n�rst�ende person

2764

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 or a similar organ of a company
which is a resident of the other Contracting

State, may be taxed in that other State.

Article 17

Artistes and Sportsmen

1. Notwithstanding the provisions of Ar-

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

2. Where income in respect of personal

activities exercised by an entertainer or a
sportsman in his capacity as such accrues not to

the entertainer or sportsman himself but to

another person, that income may, notwith-
standing the provisions of Articles 7, 14 and

15, be taxed in the Contracting State in which

the activities of the entertainer or sportsman are
exercised.

3. The provisions of paragraph 2 shall not

apply if it is established that neither the
entertainer or the sportsman nor persons

SFS 1996:1511

related thereto, participate directly or indirectly
in the control or in the profits of the person
referred to in that paragraph.

Article 18

Pensions and Annuities

1. Pensions, including disbursements under

the social security legislation, and annuities

arising in a Contracting State and paid to a

resident of the other Contracting State may be
taxed in the State in which they arise.

2. Pensions, including disbursements under

the social security legislation, and annuities

shall be deemed to arise in a Contracting State

when the payer is a resident of that State.

3. Notwithstanding anything in this Con-

vention:

(a) war pensions and allowances (including

pensions and allowances paid to war veterans
or paid as a consequence of damages or
injuries suffered as a consequence of a war)

arising in a Contracting State and paid to a
resident of the other Contracting State shall be
exempt from tax in that other State to the extent
that they would be exempt from tax if received

by a resident of the first-mentioned State; and

(b) alimony and other similar amounts

(including child support payments) arising in a
Contracting State and paid to a resident of the
other Contracting State shall be taxable only in

that other State, but the amount taxable in that

other State shall not exceed the amount that
would be taxable in the first-mentioned State if
the recipient were a resident thereof.

2765

direkt eller indirekt deltar i kontrollen av eller
har del i den vinst som f�rv�rvas av person
som �syftas i n�mnda punkt.

Artikel 18

Pension och livr�nta

1. Pension, utbetalning enligt socialf�rs�k-

ringslagstiftningen h�ri inbegripen, och livr�nta
som h�rr�r fr�n en avtalsslutande stat och
betalas till person med hemvist i den andra
avtalsslutande staten, f�r beskattas i den stat
fr�n vilken de h�rr�r.

2. Pension, utbetalning enligt socialf�rs�k-

ringslagstiflningen h�ri inbegripen, och livr�nta

anses h�rr�ra fr�n en avtalsslutande stat om

utbetalaren �r person med hemvist i denna stat.

3. Utan hinder av �vriga best�mmelser i

detta avtal skall

a) krigspensioner och ers�ttningar (inbe-

gripet pensioner och ers�ttningar som utg�tt till

krigsveteraner eller som betalats till f�ljd av
krigsskador) som h�rr�r fr�n en avtalsslutande
stat och som betalas till en person med hemvist
i den andra avtalsslutande staten, vara
undantagna fr�n skatt i denna andra stat i den
utstr�ckning de skulle varit undantagna fr�n
beskattning om de mottogs av person med
hemvist i den f�rstn�mnda staten;

b) underh�llsbidrag och andra liknande

belopp (underh�llsbidrag till barn h�ri inbe-

gripna), 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 men beloppet som beskattas i
denna andra stat skall inte �verstiga det belopp
som skulle ha varit skattepliktigt i den f�rst-
n�mnda staten om mottagaren haft hemvist d�r.

SFS 1996:1511

Artikel 19

Offentlig tj�nst

1. a) L�n och liknande ers�ttning (med

undantag f�r pension), som betalas av en
avtalsslutande stat, dess politiska underav-
delningar eller lokala myndigheter till fysisk
person p� grund av arbete som utf�rs i denna

stats, dess politiska underavdelningars eller
lokala myndigheters tj�nst, beskattas endast i

denna stat.

b) S�dan l�n och liknande ers�ttning beskat-

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

1) �r medborgare i denna stat, eller

2) inte fick hemvist i denna stat uteslutande

f�r att utf�ra arbetet.

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

p� l�n och liknande ers�ttning som betalas p�

grund av arbete som utf�rts i samband med

r�relse som bedrivs av en avtalsslutande stat,
dess politiska underavdelningar eller lokala
myndigheter.

Artikel 20

Studerande

Studerande, hantverks- eller aff�rspraktikant,

som har eller omedelbart f�re vistelsen i en
avtalsslutande stat hade hemvist i den andra
avtalsslutande staten och som vistas i den
f�rstn�mnda staten uteslutande f�r sin under-
visning 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.

2766

Article 19

Government Service

1. (a) Salaries, wages and similar remune-

ration, other than a pension, paid by a Con-
tracting 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 salaries, wages and

similar remuneration shall be taxable only in
the other Contracting State if the services are

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

(i) is a national of that State; or

(ii) did not become a resident of that State

solely for the purpose of rendering the
services.

2. The provisions of paragraph 1 shall not

apply to salaries, wages and similar remune-
ration in respect of services rendered in
connection with a business carried on by a
Contracting State or a political subdivision or a
local authority thereof.

Article 20

Students

Payments which a student, apprentice or

business trainee 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
purpose 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.

SFS 1996:1511

Article 21

Other Income

1. Subject to the provisions of paragraph 2,

items of income of a resident of a Contracting

State, wherever arising, not dealt with in the

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

2. However, if such income is derived by a

resident of a Contracting State from sources in
the other Contracting State, such income may

also be taxed in the State in which it arises, and
according to the law of that State. Where such
income is income from an estate or a trust
which is a resident of Canada, other than a trust
to which contributions were deductible, the tax
so charged in Canada shall, provided that the
income is taxable in Sweden, not exceed 15 per
cent of the gross amount of the income.

3. 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 Contracting State
through a permanent establishment situated
therein, or performs in that other State
independent personal services from a fixed
base situated therein, and the right or property
in respect of which the income is paid is
effectively connected with such permanent
establishment or fixed base. In such case the
provisions of Article 7 or Article 14, as the
case may be, shall apply.

2767

Artikel 21

Annan inkomst

1. Om inte best�mmelserna i punkt 2 f�ran-

leder annat, beskattas inkomst som person med
hemvist i en avtalsslutande stat f�rv�rvar och
som inte behandlats i f�reg�ende artiklar i detta
avtal endast i denna stat oavsett varifr�n
inkomsten h�rr�r.

2. S�dan inkomst f�r emellertid, om den

f�rv�rvas av person med hemvist i en avtals-

slutande stat fr�n k�lla i den andra avtalsslu-
tande staten, beskattas �ven i den stat fr�n
vilken den h�rr�r enligt lagstiftningen i denna
stat. I fr�ga om inkomst fr�n d�dsbo eller

"trust" med hemvist i Canada, med undantag
f�r "truster" i fall d� avdrag medgivits f�r
bidragen, f�r emellertid skatten i Canada, under
f�ruts�ttning att inkomsten �r skattepliktig i

Sverige, inte �verstiga 15 procent av in-

komstens bruttobelopp.

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

p� inkomst, med undantag f�r inkomst av fast
egendom som avses i artikel 6 punkt 2, om
mottagaren av inkomsten har hemvist i en
avtalsslutande stat och bedriver r�relse i den
andra avtalsslutande staten fr�n d�r bel�get fast
driftst�lle eller ut�var sj�lvst�ndig yrkesverk-
samhet i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den r�ttighet
eller egendom i fr�ga om vilken inkomsten be-
talas �ger verkligt samband med det fasta drift-

st�llet eller den stadigvarande anordningen. I
s�dant fall till�mpas best�mmelserna i artikel 7
respektive artikel 14.

SFS 1996:1511

Artikel 22

Undanr�jande av dubbelbeskattning

1. Betr�ffande Canada skall dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

a) I enlighet med g�llande best�mmelser i

kanadensisk lagstiftning om avr�kning fr�n
kanadensisk skatt av skatt som betalas i annat
land �n Canada och med h�nsynstagande till
framtida �ndringar av dessa best�mmelser

(vilka inte skall p�verka den allm�nna princip
som anges h�r), skall - om inte st�rre av-
r�kning eller l�ttnad medges enligt kanadensisk
lag - svensk skatt p� inkomst eller vinst som
h�rr�r fr�n Sverige avr�knas fr�n varje kana-
densisk skatt p� s�dan inkomst eller vinst.

b) I enlighet med g�llande best�mmelser i

kanadensisk lagstiftning om beskattning av
inkomst fr�n utl�ndskt dotterbolag och med
h�nsynstagande till framtida �ndringar av dessa
best�mmelser (vilka inte skall p�verka den
allm�nna princip som anges h�r), skall bolag
med hemvist i Canada vid fastst�llandet av
kanadensisk skatt - vid ber�kningen av bola-
gets beskattningsbara inkomst - f� avdrag f�r
utdelning som bolaget erh�llit ur det skattefria
�verskottet fr�n utl�ndskt dotterbolag med
hemvist i Sverige.

c) I fall d� inkomst som f�rv�rvas av en

person med hemvist i Canada �r undantagen
fr�n beskattning i Canada enligt best�mmelse i
detta avtal, f�r Canada �nd� vid ber�kningen av

skatt p� annan inkomst beakta s�dan undan-
tagen inkomst.

2. Betr�ffande Sverige skall dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

a) Om person med hemvist i Sverige f�r-

v�rvar inkomst som enligt kanadensisk lag-
stiftning och i enlighet med best�mmelserna i
detta avtal f�r beskattas i Canada, skall Sverige
- med beaktande av best�mmelserna i svensk

lagstiftning betr�ffande avr�kning av utl�ndsk
skatt (�ven i den lydelse de framdeles kan f�
genom att �ndras utan att den allm�nna princip

2768

Article 22

Elimination of Double Taxation

1. In the case of Canada, double taxation

shall be avoided as follows:

(a) Subject to the existing provisions of the

law of Canada regarding the deduction from tax
payable in Canada of tax paid in a territory
outside Canada and to any subsequent modi-
fication of those provisions - which shall not
affect the general principle hereof- and unless
a greater deduction or relief is provided under
the laws of Canada, tax payable in Sweden on
profits, income or gains arising in Sweden shall
be deducted from any Canadian tax payable in
respect of such profits, income or gains.

(b) Subject to the existing provisions of the

law of Canada regarding the taxation of income
from a foreign affiliate and to any subsequent
modification of those provisions - which shall
not affect the general principle hereof- for the
purpose of computing Canadian tax, a company
which is a resident of Canada shall be allowed
to deduct in computing its taxable income any
dividend received by it out of the exempt sur-
plus of a foreign affiliate which is a resident of

Sweden.

of the Convention income derived by a resident
of Canada is exempt from tax in Canada,
Canada may nevertheless, in calculating the
amount of tax on other income, take into
account the exempted income.

2. In the case of Sweden, double taxation

shall be avoided as follows:

(a) Where a resident of Sweden derives

income which under the laws of Canada and in
accordance with the provisions of this Con-
vention may be taxed in Canada, Sweden shall
allow - subject to the provisions of the law of
Sweden concerning credit for foreign tax (as it
may be amended from time to time without
changing the general principle hereof) - as a

SFS 1996:1511

deduction from the tax on such income, an

amount equal to the Canadian tax paid in

respect of such income.

(b) Where a resident of Sweden derives

income which shall be taxable only in Canada
according to this Convention, Sweden may,
when determining the graduated rate of

Swedish tax, take into account the income

which shall be taxable only in Canada.

subparagraph (a), dividends paid by a company

which is a resident of Canada 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.

3. For the purposes of this Article, profits,

income or gains of a resident of a Contracting
State which may be taxed in the other Contract-
ing State in accordance with this Convention
shall be deemed to arise from sources in that
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, notwithstanding the pro-
visions of Article 1, also apply to individuals
who are not residents of one or both of the
Contracting States.

2. The taxation on a permanent establishment

which an enterprise of a Contracting State has

in the other Contracting State shall not be less

2769

som anges h�r �ndras) - fr�n den svenska
skatten p� inkomsten avr�kna ett belopp
motsvarande den skatt som erlagts i Canada f�r
inkomsten.

b) Om en person med hemvist i Sverige

f�rv�rvar inkomst, som enligt best�mmelserna
i detta avtal beskattas endast i Canada, f�r

Sverige - vid best�mmandet av svensk pro-
gressiv skatt - beakta inkomsten som skall

beskattas endast i Canada.

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

�r utdelning fr�n bolag med hemvist i Canada

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 dotterbolag utom-
lands.

3. Vid till�mpningen av denna artikel anses

inkomst eller vinst, som person med hemvist i
en avtalsslutande stat f�rv�rvar och som enligt
detta avtal f�r beskattas i den andra avtals-
slutande staten, h�rr�ra fr�n k�lla i denna andra
stat.

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 den-
na andra stat under samma f�rh�llanden �r eller
kan bli underkastad. Utan hinder av best�m-
melserna i artikel 1 skall denna best�mmelse
�ven till�mpas p� fysiska personer som inte har

hemvist i en eller i b�da avtalsslutande stater.

2. Beskattningen av fast driftst�lle, som

f�retag i en avtalsslutande stat har i den andra
avtalsslutande staten, skall i denna andra stat

SFS 1996:1511

inte vara mindre f�rdelaktig �n beskattningen
av f�retag i denna andra stat, som bedriver
verksamhet av samma slag.

3. Best�mmelserna i denna artikel anses inte

medf�ra skyldighet f�r en avtalsslutande stat att
medge person med hemvist i den andra avtals-
slutande staten s�dant personligt avdrag vid be-
skattningen, s�dan skattebefrielse eller skatte-
neds�ttning p� grund av civilst�nd eller f�rs�rj-
ningsplikt mot familj, som medges person med
hemvist i den egna staten.

4. Utom i de fall d� best�mmelserna i artikel

9 punkt 1, artikel 11 punkt 8 eller artikel 12

punkt 7 till�mpas, �r r�nta, royalty och annan
betalning fr�n f�retag i en avtalsslutande stat
till person med hemvist i den andra avtals-
slutande staten avdragsgilla vid best�mmandet

av den beskattningsbara inkomsten f�r f�re-
taget p� samma villkor som betalning till per-
son med hemvist i den f�rstn�mnda staten.

5. Best�mmelserna i punkt 4 skall inte in-

verka p� till�mpningen av best�mmelser i en
avtalsslutande stats interna skattelagstiftning;
som

a) behandlar avdrag f�r r�ntekostnader (inbe-

gripet framtida �ndringar i best�mmelserna
som inte f�r�ndrar grundprincipen d�ri) och
som �r i kraft dagen f�r undertecknandet av
detta avtal; eller

b) efter undertecknandet inf�rs i en avtalsslu-

tande stat och som utformats f�r att en person
som inte har hemvist i denna stat, enligt
lagstiftningen d�r, inte skall f� en skattebe-

handling som �r f�rm�nligare �n den som
person med hemvist i denna stat erh�ller i
motsvarande situation.

6. F�retag i en avtalsslutande stat, vars

kapital helt eller delvis �gs eller kontrolleras,
direkt eller indirekt, av en eller flera personer
med hemvist i den andra avtalsslutande staten,

skall inte i den f�rstn�mnda staten bli f�rem�l

2770

favourably levied in that other State than the
taxation levied on enterprises of that other State
carrying on the same activities.

3. Nothing in this Article shall be construed

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.

4. Except where the provisions of paragraph

1 of Article 9, paragraph 8 of Article 11, or

paragraph 7 of Article 12 apply, interest,
royalties and other disbursements paid by an
enterprise of a Contracting State to a resident
of the other Contracting State shall, for the
purposes 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.

5. The provisions of paragraph 4 shall not

affect the operation of any provision of the

taxation laws of a Contracting State:

(a) relating to the deductibility of interest and

which is in force on the date of signature of this

Convention (including any subsequent

modification of such provisions that does not
change the general nature thereof); or

(b) adopted after such date by a Contracting

State and which is designed to ensure that a

person who is not a resident of that State does
not enjoy, under the laws of that State, a tax
treatment that is more favourable than that
enjoyed by residents of that State.

6. 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

SFS 1996:1511

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, the capital of
which is wholly or partly owned or controlled,
directly or indirectly, by one or more residents
of a third State, are or may be subjected.

7. In this Article, the term "taxation" means

taxes which are the subject of this Convention.

Article 24

Mutual Agreement Procedure

1. Where a person considers that the actions

of one or both of the Contracting States result
or will result for him in taxation not in
accordance with the provisions of this Con-
vention, he may, irrespective of the remedies
provided by the domestic law of those States,

address to the competent authority of the
Contracting State of which he is a resident an
application in writing stating the grounds for
claiming the revision of such taxation.

2. The competent authority referred to in

paragraph 1 shall endeavour, if the objection

appears to it to be justified and if it is not itself
able to arrive at a satisfactory solution, to

resolve the case by mutual agreement with the
competent authority of the other Contracting

State, with a view to the avoidance of taxation

not in accordance with the Convention.

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.

2771

f�r beskattning eller d�rmed sammanh�ngande
krav som �r av annat slag eller mer tyngande
�n den beskattning och d�rmed samman-
h�ngande krav som annat liknande f�retag
(vars kapital helt eller delvis �gs eller kon-
trolleras, direkt eller indirekt, av en eller flera
personer med hemvist i en tredje stat) i den
f�rstn�mnda staten �r eller kan bli underkastat.

7. I denna artikel avser uttrycket "beskatt-

ning" skatter p� vilka avtalet till�mpas.

Artikel 24

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutande

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, skriftligen framl�gga saken f�r
den beh�riga myndigheten i den avtalsslutande
stat d�r han har hemvist och ange sk�len f�r sin

beg�ran om �ndring av beskattningen.

2. Om den beh�riga myndigheten som anges

i punkt 1 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 �msesidig �verenskommelse med den

beh�riga myndigheten i den andra avtals-

slutande staten i syfte att undvika beskattning
som strider mot avtalet.

3. De beh�riga myndigheterna i de avtalsslu-

tande staterna skall genom �msesidig �verens-
kommelse s�ka avg�ra sv�righeter eller tvi-
velsm�l som uppkommer i fr�ga om tolkningen
eller till�mpningen av avtalet.

SFS 1996:1511

4. De beh�riga myndigheterna i de avtalsslu-

tande staterna kan �verl�gga i syfte att
undanr�ja dubbelbeskattning i fall som inte
omfattas av avtalet och kan tr�da i direkt
f�rbindelse med varandra vid till�mpningen av
avtalet.

Artikel 25

Utbyte av upplysningar

1. De beh�riga myndigheterna i de avtalsslu-

tande staterna skall utbyta s�dana upplysningar
som �r relevanta f�r att till�mpa best�m-
melserna i detta avtal eller i de avtalsslutande
statemas interna lagstiftning betr�ffande skatter
som omfattas av avtalet, i den m�n beskatt-
ningen enligt denna lagstiftning inte strider mot
avtalet. Utbytet av upplysningar begr�nsas inte
av artikel 1. Upplysningar som en avtalsslu-
tande stat mottagit skall behandlas s�som hem-
liga 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 myndigheter (d�ri inbegripet domstolar
och administrativa myndigheter) som fast-
st�ller, uppb�r eller indriver de skatter som

omfattas av avtalet eller handl�gger 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 upp-

lysningarna vid offentliga r�tteg�ngar 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

avtalsslutande staten,

b) l�mna upplysningar som inte �r tillg�ngli-

ga enligt lagstiftning eller sedvanlig admi-
nistrativ praxis i denna avtalsslutande stat eller
i den andra avtalsslutande staten,

2772

4. The competent authorities of the Con-

tracting States may consult together for the
elimination of double taxation in cases not
provided for in the Convention and may
communicate with each other directly for the
purpose of applying the Convention.

Article 25

Exchange of Information

1. The competent authorities of the Con-

tracting States shall exchange such information
as is relevant for carrying out the provisions of
this Convention or of the domestic laws of the
Contracting States concerning taxes covered by
the Convention insofar as the taxation
thereunder is not contrary to the Convention.
The exchange of information is not restricted
by Article 1. Any information received by a
Contracting State shall be treated as secret in
the same manner as information obtained under
the domestic laws of that State and shall be
disclosed only to persons or authorities
(including courts and administrative bodies)
involved in the assessment or collection of, the
enforcement in respect of, or the determination
of appeals in relation to, the taxes covered by

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

2. In no case shall the provisions of para-

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

(a) to carry out administrative measures at

variance with the laws 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;

SFS 1996:1511

disclose any trade, business, industrial, com-
mercial or professional secret or trade process,
or information, the disclosure of which would

be contrary to public policy (ordre public).

3. If information is requested by a Con-

tracting State in accordance with this Article,
the other Contracting State shall endeavour to
obtain the information to which the request

relates in the same way as if its own taxation
was involved notwithstanding the fact that the
other State does not, at that time, need such

information. If specifically requested by the
competent authority of a Contracting State, the
competent authority of the other Contracting

State shall endeavour to provide information

under this Article in the form requested, such

as depositions of witnesses and copies of

unedited original documents (including books,
papers, statements, records, accounts or
writings), to the same extent such depositions

and documents can be obtained under the laws
and administrative practices of that other State

with respect to its own taxes.

4. For the purposes of this Article, the

Convention shall, notwithstanding the pro-

visions of Article 2, apply to:

(a) all taxes imposed by the Government of

Canada; and

(b) all taxes imposed by the Government of

Sweden or its municipalities and county

councils.

Article 26

Diplomatic Agents and Consular Officers

1. Nothing in this Convention shall affect the

fiscal privileges of diplomatic agents or
consular officers under the general rules of

2773

c) l�mna upplysningar som skulle r�ja aff�rs-

hemlighet, industri-, handels- eller yrkes-
hemlighet eller i n�ringsverksamhet nyttjat
f�rfaringss�tt eller upplysningar, vilkas �ver-
l�mnande skulle strida mot allm�nna h�nsyn
(ordre public).

3. Om en avtalsslutande stat beg�r upplys-

ningar enligt denna artikel, skall den andra

avtalsslutande staten str�va efter att skaffa fram
de upplysningar som framst�llningen avser p�
samma s�tt som om dess egen beskattning var
involverad, utan hinder av att den andra staten

vid denna tidpunkt inte beh�ver s�dana
upplysningar. Om beh�rig myndighet i en av-
talsslutande stat s�rskilt beg�r det skall den be-
h�riga myndigheten i den andra avtalsslutande

staten str�va efter att tillhandah�lla upplys-
ningarna enligt denna artikel i �nskad form, s�-
som skriftliga vittnesintyg och kopior av ej
redigerade originalhandlingar (d�ri inbegripet
b�cker, dokument, rapporter, protokoll, r�ken-
skaper eller skriftv�xling) i samma omfattning
som s�dana intyg och handlingar kan erh�llas
enligt lagstiftning och administrativ praxis i
denna andra stat betr�ffande dess egna skatter.

4. Vid till�mpningen av denna artikel skall

avtalet, utan hinder av best�mmelserna i artikel
2, till�mpas p�:

a) alla skatter som tas ut av Canadas rege-

ring; och

b) alla skatter som tas ut av Sveriges rege-

ring, kommuner och landsting.

Artikel 26

Diplomatiska f�retr�dare och konsul�ra
tj�nstem�n

1. Best�mmelserna i detta avtal ber�r inte de

privilegier vid beskattningen som enligt folk-
r�ttens allm�nna regler eller best�mmelser i

SFS 1996:1511

s�rskilda �verenskommelser tillkommer diplo-
matiska f�retr�dare eller konsul�ra tj�nstem�n.

2. Utan hinder av artikel 4 skall fysisk per-

son, som �r medlem av en avtalsslutande stats
diplomatiska beskickning, konsulat eller
st�ndiga representation, vilken �r bel�gen i
den andra avtalsslutande staten eller i en tredje
stat, vid till�mpningen av avtalet anses ha
hemvist i den s�ndande staten, om han d�r �r
underkastad samma skyldigheter i fr�ga om
skatt f�r hela sin inkomst som person med
hemvist i denna s�ndande stat.

3. Avtalet till�mpas inte p� internationell

organisation, dess organ eller tj�nstem�n och
inte heller p� person, som �r medlem av en
tredje stats eller grupp av staters diplomatiska
beskickning, konsulat eller st�ndiga repre-
sentation och som befinner sig i en avtalsslu-
tande stat samt inte i n�gondera avtalsslutande
staten �r underkastad samma skyldigheter i
fr�ga om skatt f�r hela sin inkomst som person
med hemvist d�r.

Artikel 27

�vriga best�mmelser

1. Best�mmelserna i detta avtal anses inte i

n�got avseende begr�nsa s�dan skatteneds�tt-
ning, skattel�ttnad, avr�kning eller avdrag vid
beskattning som medges

a) enligt lagstiftningen i en avtalsslutande stat

vid best�mmandet av skatt som tas ut i denna
stat, eller

b) enligt annat avtal som en avtalsslutande

stat ing�r.

2. Best�mmelserna i detta avtal hindrar inte

en avtalsslutande stat att beskatta belopp som
inr�knas i inkomsten hos en person med hem-
vist i denna stat p� grund av innehav av andel i
handelsbolag, "trust" eller kontrollerad utl�ndsk

juridisk person.

2774

international law or under the provisions of
special agreements.

2. Notwithstanding Article 4, an individual

who is a member of a diplomatic mission,
consular post or permanent mission of a
Contracting State which is situated in the other
Contracting State or in a third State shall be
deemed for the purposes of the Convention to
be a resident of the sending State if he is liable
in the sending State to the same obligations in
relation to tax on his total income as are
residents of that sending State.

3. The Convention shall not apply to in-

ternational organizations, to organs or officials
thereof and to persons who are members of a
diplomatic mission, consular post or permanent
mission of a third State or group of States,
being present in a Contracting State and who
are not liable in either Contracting State to the
same obligations in relation to tax on their total
income as are residents thereof.

Article 27

Miscellaneous Rules

1. The provisions of this Convention shall

not be construed to restrict in any manner any
exemption, allowance, credit or other deduction

accorded:

(a) by the laws of a Contracting State in the

determination of the tax imposed by that State;
or

(b) by any other agreement entered into by a

Contracting State.

2. Nothing in the Convention shall be

construed as preventing a Contracting State
from imposing a tax on amounts included in
the income of a resident of that State with
respect to a partnership, trust, or controlled
foreign affiliate, in which he has an interest.

SFS 1996:1511

3. Contributions in a year in respect of

services rendered in that year paid by, or on

behalf of, an individual who is a resident of a

Contracting State to a pension plan that is

recognized for tax purposes in the other

Contracting State shall, during a period not
exceeding in the aggregate 60 months, be

treated in the same way for tax purposes in the
first-mentioned State as a contribution paid to a
pension plan that is recognized for tax
purposes in that first-mentioned State, provided
that:

(a) such individual was contributing on a

regular basis to the pension plan for a period
ending immediately before he became a
resident of the first-mentioned State; and

(b) the competent authority of the first-

mentioned State agrees that the pension plan
corresponds to a pension plan recognized for
tax purposes by that State.

For the purposes of this paragraph, "pension

plan" includes a pension plan created under the

social security system in a Contracting State.

4. For the purposes of paragraph 3 of Article

XXII (Consultation) of the General Agreement
on Trade in Services, the Contracting States

agree that, notwithstanding that paragraph, any

dispute between them as to whether a measure
falls within the scope of this Convention may
be brought before the Council for Trade in

Services, as provided by that paragraph, only

with the consent of both Contracting States.
Any doubt as to the interpretation of this
paragraph shall be resolved under paragraph 3
of Article 24 or, failing agreement under that
procedure, pursuant to any other procedure

agreed to by both Contracting States.

2775

3. Avgifter som betalats under ett �r, med

anledning av f�rv�rvsverksamhet som ut�vats

under �ret, av eller f�r en fysisk person som har
hemvist i en avtalsslutande stat till en pen-

sionsplan som erk�nts f�r beskattnings�ndam�l
i den andra avtalsslutande staten skall, under en

period ej �verstigande sammanlagt 60 m�na-
der, vid beskattningen i den f�rstn�mnda staten
behandlas p� samma s�tt som avgifter vilka
betalats till en pensionsplan som erk�nts f�r
beskattnings�ndam�l i den f�rstn�mnda staten,
under f�ruts�ttning att

a) s�dan fysisk person regelbundet bidragit

till en s�dan pensionsplan under en period
omedelbart innan han fick hemvist i den
f�rstn�mnda staten; och

b) den beh�riga myndigheten i den f�rst-

n�mnda staten finner att pensionsplanen
motsvarar en pensionsplan som erk�nts f�r
beskattnings�ndam�l i denna stat.

Vid till�mpningen av denna punkt anses

uttrycket "pensionsplan" innefatta pensionsplan

som inr�ttats inom ramen f�r socialf�rs�k-
ringssystemet i en avtalsslutande stat.

4. Vid till�mpningen av artikel XXII (Kon-

sultation) punkt 3 i Allm�nna Tj�nstehan-

delsavtalet, �r de avtalsslutande staterna
�verens om att utan hinder av n�mnda punkt,
skall en tvist mellan staterna ang�ende fr�gan
huruvida en �tg�rd faller under till�mpnings-
omr�det f�r detta avtal eller inte och som kan
h�nskjutas till Tj�nstehandelsr�det i enlighet
med n�mnda punkt, tvisten s� h�nskjutas
endast om b�da avtalsslutande staterna sam-
tycker d�rtill. Fr�gor om tolkningen av denna
punkt skall avg�ras med till�mpning av artikel

24 punkt 3 eller, om s�dant avg�rande inte kan
tr�ffas, enligt annat f�rfarande som b�da avtals-
slutande staterna kommer �verens om.

SFS 1996:1511

Artikel 28

Ikrafttr�dande

1. Detta avtal skall ratificeras och ratifika-

tionshandlingarna skall utv�xlas i Ottawa s�
snart som m�jligt.

2. Avtalet tr�der i kraft med utv�xlingen av

ratifikationshandlingarna och dess best�m-
melser till�mpas:

a) i Canada:

1) betr�ffande skatt, som inneh�lls vid k�l-

lan, p� belopp som den 1 januari kalender-
�ret n�rmast efter det d� utv�xlingen av
ratifikationshandlingarna �ger rum eller
senare betalas till eller tillgodof�rs person

med hemvist utanf�r Canada; och

2) betr�ffande annan kanadensisk skatt, i

fr�ga om beskattnings�r som b�rjar den

1 januari kalender�ret n�rmast efter det d�

utv�xlingen av ratifikationshandlingarna �ger
rum eller senare; och
b) i Sverige, betr�ffande inkomst som

f�rv�rvas den 1 januari kalender�ret n�rmast
efter det d� utv�xlingen av ratifikationshand-
lingarna �ger rum eller senare.

3. Best�mmelserna i avtalet fr�n den 14 okto-

ber 1983 mellan Canada och Sverige f�r att
undvika dubbelbeskattning och f�rhindra skat-
teflykt betr�ffande skatter p� inkomst och f�r-
m�genhet skall upph�ra att g�lla:

a) i Canada:

1) betr�ffande skatt, som inneh�lls vid k�l-

lan, p� belopp som den 1 januari kalender-
�ret n�rmast efter det d� utv�xlingen av
ratifikationshandlingarna �ger rum eller se-
nare betalas till eller tillgodof�rs person med
hemvist utanf�r Canada; och

2) betr�ffande annan kanadensisk skatt, i

fr�ga om beskattnings�r som b�rjar den

1 januari kalender�ret n�rmast efter det d�

2776

Article 28

Entry into Force

1. This Convention shall be ratified and the

instruments of ratification shall be exchanged
at Ottawa as soon as possible.

2. The Convention shall enter into force upon

the exchange of instruments of ratification and
its provisions shall have effect:

(a) in Canada:

(i) in respect of tax withheld at the source

on amounts paid or credited to non-residents
on or after the first day of January in the
calendar year next following that in which
the exchange of instruments of ratification
takes place; and

(ii) in respect of other Canadian tax for

taxation years beginning on or after the first
day of January in the calendar year next
following that in which the exchange of
instruments of ratification takes place;
(b) in Sweden, in respect of income derived

on or after the first day of January in the
calendar year next following that in which the
exchange of instruments of ratification takes
place.

3. The provisions of the Convention of 14th

October, 1983 between Canada and Sweden

for the Avoidance of Double Taxation and the
Prevention of Fiscal Evasion with respect to

Taxes on Income and on Capital shall cease to

have effect:

(a) in Canada:

(i) in respect of tax withheld at the source

on amounts paid or credited to non-residents
on or after the first day of January in the
calendar year next following that in which
the exchange of instruments of ratification
takes place; and

(ii) in respect of other Canadian tax for

taxation years beginning on or after the first
day of January in the calendar year next

SFS 1996:1511

following that in which the exchange of
instruments of ratification takes place;

(b) in Sweden:

(i) in respect of income derived on or after

the first day of January in the calendar year
next following that in which the exchange of
instruments of ratification takes place; and

(ii) in respect of capital tax which is assess-

ed in or after the second calendar year next
following that in which the exchange of
instruments of ratification takes place.

4. The Agreement dated 21st November,

1929, between Canada and Sweden providing

for the reciprocal exemption from income tax
on earnings derived from the operation of ships
is terminated on the date on which this Con-
vention enters into force.

Article 29

Termination

This Convention shall continue in effect

indefinitely but either Contracting State may,
on or before June 30 of any calendar year after
the year of the exchange of instruments of

ratification, give written notice of termination
to the other Contracting State and in such
event, the Convention shall cease to have
effect:

(a) in Canada:

(i) in respect of tax withheld at the source

on amounts paid or credited to non-residents
on or after the first day of January in the
calendar year next following that in which
the notice is given; and

(ii) in respect of other Canadian tax for

taxation years beginning on or after the first
day of January in the calendar year next
following that in which the notice is given;
(b) in Sweden, in respect of income derived

on or after the first day of January in the
calendar year next following that in which the
notice is given.

2777

utv�xlingen av ratifikationshandlingarna �ger
rum eller senare;
b) i Sverige:

1) betr�ffande inkomst som f�rv�rvas den

1 januari kalender�ret n�rmast efter det d�

utv�xlingen av ratifikationshandlingarna �ger
rum eller senare; och

2) betr�ffande f�rm�genhetsskatt f�r vilken

taxering sker andra kalender�ret n�rmast
efter det d� utv�xlingen av ratifikationshand-
lingarna �ger rum eller senare.

4. Avtalet daterat den 21 november 1929

mellan Canada och Sverige ang�ende �msesi-
digt fritagande fr�n inkomstskatt i vissa fall av

inkomster h�rr�rande fr�n rederir�relse skall
upph�ra att g�lla den dag d� f�revarande avtal
tr�der i kraft.

Artikel 29

Upph�rande

Detta avtal f�rblir i kraft utan tidsbegr�ns-

ning men envar av de avtalsslutande staterna
�ger att - senast den 30 juni under ett kalen-
der�r som b�rjar efter det �r d� utv�xlingen av
ratifikationshandlingarna �gde rum - skriftligen
s�ga upp avtalet hos den andra avtalsslutande
staten. I h�ndelse av s�dan upps�gning upph�r
avtalet att g�lla:
a) i Canada:

1) betr�ffande skatt, som inneh�lls vid

k�llan, p� belopp som den 1 januari kalen-
der�ret n�rmast efter det d� upps�gning sker

eller senare betalas till eller tillgodof�rs
person med hemvist utanf�r Canada; och

2) betr�ffande annan kanadensisk skatt, i

fr�ga om beskattnings�r som b�rjar den

1 januari kalender�ret n�rmast efter det .d�

upps�gning sker eller senare;
b) i Sverige, betr�ffande inkomst som f�r-

v�rvas den 1 januari kalender�ret n�rmast efter
det d� upps�gning sker eller senare.

SFS 1996:1511

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, underteck-
nat detta avtal.

Som skedde i Stockholm den 27 augusti

1996 i tv� exemplar p� engelska, franska och

svenska spr�ken, varvid varje text �ger lika
vitsord.

F�r Sveriges F�r Canadas
regering regering

Lena Hjelm-Wall�n LloydAxworthy

2778

IN WITNESS WHEREOF the undersigned,

duly authorized to that effect, have signed this

Convention.

DONE in duplicate at Stockholm, this 27th

day of August 1996 in the English, French and

Swedish languages, each version being equally
authentic.

For the Government For the Government
of Sweden of Canada

Lena Hjelm-Wall�n Lloyd Axworthy

;

Viktiga lagar inom skatterätten

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

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