SFS 1998:258 Lag om dubbelbeskattningsavtal mellan Sverige och Makedonien

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SFS 1998_258 Lag om dubbelbeskattningsavtal mellan Sverige och Makedonien

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                  </style> <div id="page1-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1998:258 Utkom fr�n trycket den 27 maj 1998 527 1 Prop. 1997/98:135, bet. 1997/98:SkU23, rskr. 1997/98:195. Lag om dubbelbeskattningsavtal mellan Sverige och Makedonien; utf�rdad den 7 maj 1998. Enligt riksdagens beslut1 f�reskrivs f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning betr�ffande skatter p� inkomst och f�rm�genhet som Sverige och Makedonien undertecknade den 17 februari 1998 skall g�lla som lag h�r i landet. Avtalet �r avfattat p� svenska, makedoniska och engelska. Den svenska och engelska texten fram- g�r av bilaga till denna lag. 2 � Avtalets beskattningsregler skall till�mpas endast om dessa medf�r in- skr�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 be- st�mmelserna i avtalet beskattas endast i Makedonien, skall s�dan inkomst inte tas med vid taxeringen i Sverige. </div> <div id="page2-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> 528 SFS 1998:258 1. Denna lag tr�der i kraft den dag regeringen best�mmer och till�mpas p� beskattnings�r som b�rjar den 1 januari n�rmast efter dagen d� lagen tr�der i kraft eller senare. 2. F�ljande f�rfattningar skall inte l�ngre till�mpas s�vitt avser f�rh�llan- det mellan Sverige och Makedonien, n�mligen - f�rordningen (1982:70) om dubbelbeskattningsavtal mellan Sverige och Jugoslavien, - f�rordningen (1982:71) om kupongskatt f�r person med hemvist i Jugo- slavien, m.m. De angivna f�rfattningarna skall dock fortfarande till�mpas a) p� inkomst som f�rv�rvas f�re den 1 januari �ret efter det �r d� lagen tr�der i kraft, samt b) betr�ffande skatt p� f�rm�genhet, p� skatt som p�f�rs vid taxeringen �ret efter det �r d� lagen tr�der i kraft eller vid tidigare �rs taxering. P� regeringens v�gnar G�RAN PERSSON THOMAS �STROS (Finansdepartementet) Bilaga AVTAL MELLAN KONUNGARIKET SVERIGE OCH REPUBLIKEN MAKEDONIEN F�R UNDVIKANDE AV DUBBELBESKATTNING BETR�FFANDE SKATTER P� INKOMST OCH F�RM�GENHET Konungariket Sverige och Republiken Ma- kedonien, som �nskar ing� ett avtal f�r undvi- kande av dubbelbeskattning betr�ffande skat- ter p� inkomst och f�rm�genhet, har kommit �verens om f�ljande: Artikel 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtals slutande stat eller i b�da av- talsslutande staterna. Artikel 2 Skatter som omfattas av avtalet 1. Detta avtal till�mpas p� skatter p� in- komst och p� f�rm�genhet som p�f�rs f�r var AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE REPUBLIC OF MACEDONIA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL The Kingdom of Sweden and the Republic of Macedonia, desiring to conclude an Agree- ment for the avoidance of double taxation with respect to taxes on income and on capital, have agreed as follows: Article 1 Personal scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes covered (1) This Agreement shall apply to taxes on income and on capital imposed on behalf of </div> <div id="page3-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1998:258 each Contracting State or of its local authori- ties, irrespective of the manner in which they are levied. (2) There shall be regarded as taxes on in- come and on capital all taxes imposed on total income, on total capital, or on elements of in- come or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital apprecia- tion. (3) The taxes to which the Agreement shall apply are: (a) in the case of Macedonia: (i) the income tax; (ii) the profit tax; (iii) the property tax; (hereinafter referred to as "Macedonian Tax"); (b) in the case of Sweden: (i) the national income tax (den statliga in- komstskatten), including the withhold- ing tax on dividends (kupongskatten); (ii) the income tax on non-residents (den s�rskilda inkomstskatten f�r utomlands bosatta); (iii) the income tax on non-resident artistes and athletes (den s�rskilda inkomstskat- ten f�r utomlands bosatta artister m.fl.); (iv) the municipal income tax (den kommu- nala inkomstskatten); (v) the tax on means intended for expan- sion purposes (expansionsmedelsskat- ten); (vi) the tax on real estate (fastighetsskatten); (vii)the national capital tax (den statliga f�r- m�genhetsskatten); (hereinafter referred to as "Swedish tax"). (4) The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the 529 och en av de avtalsslutande staternas eller dess lokala myndigheters r�kning, oberoende av det s�tt p� vilket skatterna tas ut. 2. Med skatter p� inkomst och p� f�rm�gen- het f�rst�s alla skatter som utg�r p� inkomst eller f�rm�genhet i dess helhet eller p� delar av inkomst eller f�rm�genhet, d�ri inbegripet skatter p� vinst p� grund av �verl�telse av l�s eller fast egendom, samt skatter p� v�rde- stegring. 3. De skatter p� vilka detta avtal till�mpas �r: a) i Makedonien: 1) inkomstskatten, 2) vinstskatten, 3) egendomsskatten, (i det f�ljande ben�mnd "makedonisk skatt"), b) i Sverige: 1) den statliga inkomstskatten, kupong- skatten d�ri inbegripen, 2) den s�rskilda inkomstskatten f�r utom- lands bosatta, 3) den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., j 4) den kommunala inkomstskatten, 5) expansionsmedelsskatten, 6) fastighetsskatten, och 7) den statliga f�rm�genhetsskatten, (i det f�ljande ben�mnd "svensk skatt"). 4. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter undertecknandet av avtalet p�f�rs vid sidan av eller i st�llet f�r de skatter som anges i punkt </div> <div id="page4-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1998:258 3. De beh�riga myndigheterna i de avtalsslu- tande staterna skall meddela varandra de v�- sentliga �ndringar som gjorts i respektive skat- telagstiftning. 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) Makedonien �syftar Republiken Makedoniens territorium och omfattar, n�r ut- trycket anv�nds i geografisk betydelse, dess landomr�den och vatten och bottnar i dess in- sj�ar �ver vilka Makedonien har jurisdiktion eller suver�na r�ttigheter att utforska, exploa- tera och f�rvalta naturresurser, i enlighet med intern jurisdiktion och folkr�ttens regler; 2) Sverige �syftar Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geogra- fisk betydelse, Sveriges territorium, Sveriges territorialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folk- r�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion; b) en avtalsslutande stat och den andra avtalsslutande staten �syftar Makedonien el- ler Sverige, beroende p� sammanhanget; c) person inbegriper fysisk person, bolag och annan sammanslutning; d) bolag �syftar juridisk person eller annan som vid beskattningen behandlas s�som juri- disk person; e) registrerat kontor �syftar det legala hu- vudkontoret f�r ett bolag som registrerats en- ligt intern lagstiftning i en avtalsslutande stat; f) medborgare �syftar: 1) i Makedonien, fysisk person som en- ligt makedonisk lagstiftning om med- borgarskap har medborgarskap i Ma- kedonien, 530 taxes referred to in paragraph (3). The compe- tent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxa- tion laws. Article 3 General definitions (1) For the purposes of this Agreement, un- less the context otherwise requires: (a) (i) the term Macedonia means the ter- ritory of the Republic of Macedonia, and used in geographical sense means its land, inland lake water and bottom over which it has juris- diction or sovereign rights for the purpose of exploring, exploiting, conserving and manag- ing natural resources, pursuant to internal ju- risdiction and international law; (ii) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the terri- torial sea of Sweden 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 other Contracting State mean Macedo- nia or Sweden, as the context requires; (c) the term person includes an individ- ual, a company and any other body of persons; (d) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (e) the term registered office means the legal head office of a company registered un- der the domestic laws of each Contracting State; (f) the term national means: (i) in relation to Macedonia any indi- vidual possessing Macedonian Nationality in accordance with the Macedonian Nationality Code; </div> <div id="page5-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1998:258 (ii) in relation to Sweden any individual possessing the nationality of Sweden; (iii) any legal person, partnership and as- sociation deriving its status as such from the laws in force in either of the Contracting States; (g) the terms enterprise of a Contracting State and enterprise of the other Contract- ing State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term competent authority means: (i) in Macedonia, the Minister of Fin- ance or his authorized representative; and (ii) in Sweden, the Minister of Finance, his authorized representative or the authority which is designated as a competent authority for the purposes of this Agreement; (i) the term international traffic means any transport by a ship or an aircraft operated by an enterprise which has its place of effec- tive management in a Contracting State, ex- cept when the ship or aircraft is operated solely between places in the other Contracting State. (2) As regards the application of this Agree- ment by a Contracting State, any term not de- fined shall, unless the context otherwise re- quires, have the meaning which it has under the laws of that State concerning the taxes to which the Agreement applies. Article 4 Resident (1) For the purposes of this Agreement, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domi- cile, residence, place of management, legal head office (registered office) or any other cri- 531 2) i Sverige, fysisk person som har med- borgarskap i Sverige, 3) juridisk person eller annan samman- slutning som bildats enligt lagstift- ningen i en avtalsslutande stat; g) 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; h) beh�rig myndighet �syftar: 1) i Makedonien: finansministern eller dennes befullm�ktigade ombud, och 2) i Sverige: finansministern, dennes be- fullm�ktigade ombud eller den myn- dighet �t vilken uppdras att vara beh�- rig myndighet vid till�mpningen av detta avtal; i) internationell trafik �syftar transport med skepp eller luftfartyg som anv�nds av f�- retag som har sin verkliga ledning i en avtals- slutande 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, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avta- let ha den betydelse som uttrycket har enligt den statens lagstiftning i fr�ga om s�dana skat- ter p� vilka avtalet till�mpas. Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal �syftar uttrycket person med hemvist i en avtalsslu- tande stat person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av do- micil, bos�ttning, plats f�r f�retagsledning, le- galt huvudkontor (registrerat kontor) eller an- </div> <div id="page6-div" style="position:relative;width:647px;height:905px;"> <img width="647" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> tenon of a similar nature. However, in the case of a partnership or estate the term applies only to the extent that the income derived by such partnership or estate is subject to tax in that State as the income of a resident, either in its hands or in the hands of its partners. 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 or capital situated therein. (2) Where by reason of the provisions of paragraph (1) an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests); (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 resi- dent of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a natio- nal; (d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. (3) Where by reason of the provisions of paragraph (1) a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is sit- uated. SFS 1998:258 nan liknande omst�ndighet. Uttrycket inbegri- per handelsbolag och d�dsbon endast till den del dess inkomst �r skattepliktig i denna stat p� samma s�tt som inkomst som f�rv�rvas av person med hemvist d�r, antingen hos handels- bolaget eller d�dsboet eller hos dess del�gare. Uttrycket person med hemvist i en avtals- slutande stat inbegriper emellertid inte per- son som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat eller f�r f�rm�- genhet bel�gen d�r. 2. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da avtalsslu- tande staterna, best�ms hans hemvist p� f�l- jande s�tt: a) han anses ha hemvist i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist i den stat med vilken hans personliga och ekonomiska f�rbindelser �r starkast (centrum f�r levnads- intressena); b) om det inte kan avg�ras i vilken avtals- slutande stat han har centrum f�r sina levnads- intressen eller om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�rfogande, anses han ha hemvist i den stat d�r han stadigvarande vistas; c) om han stadigvarande vistas i b�da sta- terna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist i den stat d�r han �r medborgare; d) om han �r medborgare i b�da staterna el- ler om han inte �r medborgare i n�gon av dem, skall de beh�riga myndigheterna i de avtals- slutande staterna avg�ra fr�gan genom �mse- sidig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, anses personen i fr�ga ha hemvist i den stat d�r den har sin verkliga ledning. 532 </div> <div id="page7-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal �syftar uttrycket fast driftst�lle en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�re- tags verksamhet helt eller delvis bedrivs. 2. Uttrycket fast driftst�lle innefattar s�r- skilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, och f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. 3. Plats f�r byggnads-, anl�ggnings-, mon- terings- eller installationsverksamhet eller verksamhet som best�r av �vervakning i an- slutning d�rtill utg�r fast driftst�lle endast om verksamheten p�g�r under en tidsperiod som �verstiger tolv m�nader. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket fast drift- st�lle inte innefatta: a) anv�ndningen av anordningar uteslutande f�r lagring, utst�llning eller utl�mnande av f�- retaget tillh�riga varor, 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�d- ling genom annat f�retags f�rsorg, d) innehavet av stadigvarande plats f�r af- f�rsverksamhet uteslutande f�r ink�p av varor eller inh�mtande av upplysningar f�r f�reta- get, SFS 1998:258 Article 5 Permanent establishment (1) For the purposes of this Agreement, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) The term permanent establishment includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural re- sources. (3) A building site or a construction, assem- bly or installation project or supervisory activ- ities in connection therewith constitutes a per- manent establishment only if such site, project or activities continue for a period of more than twelve months. (4) Notwithstanding the preceding provi- sions of this Article, the term permanent establishment shall be deemed not to in- clude: (a) the use of facilities solely for the pur- pose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enter- prise; (d) the maintenance of a fixed place of busi- ness solely for the purpose of purchasing goods or merchandise or of collecting in- formation, for the enterprise; 533 </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"/> (e) the maintenance of a fixed place of busi- ness solely for the purpose of carrying on, for the enterprise, any other activity of a prepara- tory or auxiliary character; (f) the maintenance of a fixed place of busi- ness solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combina- tion is of a preparatory or auxiliary character. (5) Notwithstanding the provisions of para- graphs (1) and (2), where a person - other than an agent of an independent status to whom paragraph (6) applies - is acting in a Contrac- ting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in re- spect of any activities which that person un- dertakes for the enterprise, if such a person has and habitually exercises in that State an autho- rity to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph (4) which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. (6) An enterprise of a Contracting State shall not be deemed to have a permanent estab- lishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent sta- tus, provided that such persons are acting in the ordinary course of their business. (7) The fact that a company which is a res- ident of a Contracting State controls or is con- trolled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a SFS 1998:258 e) innehavet av stadigvarande plats f�r af- f�rsverksamhet uteslutande f�r att f�r f�reta- get bedriva annan verksamhet av f�rberedande eller bitr�dande art, f) innehavet av en stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att kombi- nera verksamheter som anges i punkterna a)- e), under f�ruts�ttning att hela verksamheten som bedrivs fr�n den stadigvarande platsen f�r aff�rsverksamhet p� grund av denna kombina- tion �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 avtalsslu- tande stat har och d�r regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, an- ses detta f�retag - utan hinder av best�mmel- serna i punkterna 1 och 2 - ha fast driftst�lle i denna stat i fr�ga om varje verksamhet som denna person bedriver f�r f�retaget. Detta g�l- ler dock inte, om den verksamhet som denna person bedriver �r begr�nsad till s�dan som anges i punkt 4 och som om den bedrevs fr�n en stadigvarande plats f�r aff�rsverksamhet inte skulle g�ra denna stadigvarande plats f�r aff�rsverksamhet till fast driftst�lle enligt be- st�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 bedri- ver aff�rsverksamhet i denna stat genom f�rmedling av m�klare, kommission�r eller annan oberoende representant, under f�ruts�tt- ning att s�dan person d�rvid bedriver sin sed- vanliga aff�rsverksamhet. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar el- ler kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat 534 </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"/> (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 inbegripet 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 bety- delse som uttrycket har enligt lagstiftningen i den avtals slutande stat d�r egendomen �r be- l�gen. Uttrycket inbegriper dock alltid tillbe- h�r till fast egendom, levande och d�da inven- tarier 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 el- ler fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan naturtillg�ng. Skepp, b�tar och luftfar- tyg anses inte vara fast egendom. 3. Best�mmelserna i punkt 1 till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, genom uthyrning eller annan an- v�ndning av fast egendom. 4. Best�mmelserna i punkterna 1 och 3 till- l�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 yrkesut�vning. 535 SFS 1998:258 permanent establishment or otherwise) shall not of itself constitute either company a per- manent establishment of the other. Article 6 Income from immovable property (1) Income derived by a resident of a Con- tracting State from immovable property (in- cluding 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 immov- able property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. (3) The provisions of paragraph (1) shall apply to income derived from the direct use, letting, or use in any other form of immovable property. (4) The provisions of paragraphs (1) and (3) shall also apply to the income from immov- able property of an enterprise and to income from immovable property used for the per- formance of independent personal services. </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"/> 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 per- manent establishment situated therein. If the enterprise carries 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 situ- ated therein, there shall in each Contracting State be attributed to that permanent establish- ment the profits which it might be expected to make if it were a distinct and separate enter- prise engaged in the same or similar activities under the same or similar conditions and deal- ing wholly independently with the enterprise of which it is a permanent establishment. (3) In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are in- curred for the purposes of the business of the permanent establishment, including executive and general administrative expenses so in- curred, whether 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 para- graphs, the profits to be attributed to the per- manent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. SFS 1998:258 Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en av- talsslutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�- relse i den andra avtals slutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets in- komst 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 bedri- ver 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 an- nat, 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 af- f�rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fast driftst�lles in- komst medges avdrag f�r utgifter som upp- kommit f�r det fasta driftst�llet, h�runder in- begripna utgifter f�r f�retagets ledning och allm�nna f�rvaltning, 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 ge- nom 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�ranle- der annat. 536 </div> <div id="page11-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6. Ing�r i inkomst av r�relse inkomst som behandlas s�rskilt i andra artiklar av detta av- tal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i denna artikel. Artikel 8 Sj�fart och luftfart 1. Inkomst som f�rv�rvas av f�retag i en av- talsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik be- skattas endast i den avtalsslutande stat d�r f�- retaget har sin verkliga ledning. I fall d� denna stat p� grund av sin lagstiftning inte kan be- skatta inkomsten i sin helhet, skall inkomsten beskattas endast i den avtalsslutande stat d�r f�retaget har hemvist. 2. Best�mmelserna i punkt 1 till�mpas be- tr�ffande inkomst som f�rv�rvas av luftfarts- konsortiet Scandinavian Airlines System (SAS) endast i fr�ga om den del av inkomsten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del- �garen i SAS. 3. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en inter- nationell driftsorganisation. 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 b) samma personer direkt eller indirekt del- tar i ledningen eller kontrollen av s�v�l ett f�- retag i en avtalsslutande stat som ett f�retag i den andra avtals slutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. SFS 1998:258 (6) Where profits include items of income which are dealt with separately in other Art- icles of this Agreement, then the provisions of those Articles shall not be affected by the pro- visions of this Article. Article 8 Shipping and air transport (1) Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enter- prise is situated. If that State according to its legislation cannot tax the whole of the profits, the profits shall be taxable only in the Con- tracting State of which the enterprise is a resi- dent. (2) With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS) the provisions of paragraph (1) shall apply only to such part of the profits as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. (3) The provisions of paragraph (1) shall also apply to profits from the participation in a pool, a joint business or an international oper- ating agency. Article 9 Associated enterprises (1) Where: (a) an enterprise of a Contracting State par- ticipates directly or indirectly in the manage- ment, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capi- tal of an enterprise of a Contracting State and an enterprise of the other Contracting State, 537 </div> <div id="page12-div" style="position:relative;width:641px;height:902px;"> <img width="641" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> 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 in- dependent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. (2) Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enter- prise of the other Contracting State has been charged to tax in that other State and the pro- fits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits where that other State considers the adjustment justified. In deter- mining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Con- tracting States shall if necessary consult each other. Article 10 Dividends (1) Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. (2) Notwithstanding the provisions of para- graph (1), such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and accord- ing to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax SFS 1998:258 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 obe- roende f�retag, f�r all inkomst, som utan s�- dana villkor skulle ha tillkommit det ena f�re- taget 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. 2.1 fall d� en avtalsslutande stat i inkomsten f�r ett f�retag i denna stat inr�knar - och i �verensst�mmelse d�rmed beskattar - in- komst, f�r vilken ett f�retag i den andra avtals- slutande staten beskattats i denna andra stat, samt den s�lunda inr�knade inkomsten �r s�- dan som skulle ha tillkommit f�retaget i den f�rstn�mnda staten om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�re- tag, skall denna andra stat, om den anser att det �r ber�ttigat att inkomsten inr�knats p� an- givet s�tt, genomf�ra vederb�rlig justering av det skattebelopp som p�f�rts f�r inkomsten d�r. Vid s�dan justering iakttas �vriga best�m- melser i detta avtal och de beh�riga myndighe- terna i de avtalsslutande staterna �verl�gger vid behov med varandra. Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person med hemvist i den andra avtals slutande staten f�r beskattas i denna andra stat. 2. S�dan utdelning f�r - utan hinder av be- st�mmelserna i punkt 1 - beskattas �ven i den avtalsslutande stat d�r bolaget som betalar ut- delningen har hemvist, enligt lagstiftningen i denna stat, men om mottagaren har r�tt till ut- delningen f�r skatten inte �verstiga 15 procent 538 </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"/> av utdelningens bruttobelopp. Om emellertid den som har r�tt till utdelningen �r ett bolag (med undantag f�r handelsbolag) som direkt innehar minst 25 procent av det utbetalande bolagets kapital skall utdelningen vara undan- tagen fr�n beskattning i den avtalsslutande stat i vilken det bolag som betalar utdelningen har hemvist. Best�mmelserna i denna punkt ber�r inte bolagets beskattning f�r den vinst av vilken ut- delningen betalas. 3. Med uttrycket "utdelning" f�rst�s i denna artikel inkomst av aktier eller andra r�t- tigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag, som enligt lagstiftningen i den stat d�r det utdelande bolaget har hemvist vid beskatt- ningen behandlas p� samma s�tt som inkomst av aktier. 4. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte, om den som har r�tt till utdel- ningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande sta- ten, 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 stadigva- rande anordningen. I s�dant fall till�mpas be- st�mmelserna i artikel 7 respektive artikel 14. 5. Om bolag med hemvist i en avtalsslu- tande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle eller stadigvarande anordning i denna andra stat, SFS 1998:258 so charged shall not exceed 15 per cent of the gross amount of the dividends. However, if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends, the dividends shall be exempt from tax in the Contracting State of which the company paying the dividends is a resident. 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 Ar- ticle means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. (4) The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Con- tracting State of which the company paying the dividends is a resident, through a per- manent establishment situated therein, or per- forms 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 539 </div> <div id="page14-div" style="position:relative;width:641px;height:901px;"> <img width="641" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or in- come arising in such other State. 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. (2) However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest. (3) Notwithstanding the provisions of para- graph (2) interest, mentioned in paragraph (1), shall be taxable only in the Contracting State where the beneficial owner of the interest is a resident if one of the following requirements is fulfilled; (a) the payer or the recipient of the interest is the Contracting State itself, a statutory body or a local authority thereof or the Central Bank of a Contracting State; (b) the interest is paid in respect of a loan which has been approved by the Government in the Contracting State where the payer of the interest is a resident; (c) the interest is paid in respect of a loan granted or guaranteed by The Swedish Inter- national Development Authority (SIDA), Swedfund International AB or The Swedish Export Credits Guarantee Board (Exportkre- ditnamnden) or any other institution of a pub- lic character with the objective to promote ex- ports or development, if the credit is granted or guaranteed on preferential conditions; SFS 1998:258 och ej heller p� bolagets icke utdelade vinst ta ut en skatt som utg�r p� bolagets icke utdelade vinst, �ven om utdelningen eller den icke ut- delade vinsten helt eller delvis utg�rs av in- komst som uppkommit i denna andra stat. Artikel 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. R�ntan f�r emellertid beskattas �ven i den avtals slutande stat fr�n vilken den h�rr�r, en- ligt lagstiftningen i denna stat, men om motta- garen har r�tt till r�ntan f�r skatten inte �ver- stiga 10 procent av r�ntans bruttobelopp. 3. Utan hinder av best�mmelserna i punkt 2 skall r�nta som anges i punkt 1 beskattas en- dast i den avtalsslutande stat d�r den som har r�tt till r�ntan har hemvist, under f�ruts�ttning att ett av f�ljande villkor �r uppfyllda: a) r�ntan betalas av eller till en avtalsslu- tande stat, av eller till dess offentligr�ttsliga personer eller lokala myndigheter eller cen- tralbanken i en avtalsslutande stat; b) r�ntan betalas p� grund av l�n som god- k�nts av regeringen i den avtalsslutande stat d�r den som betalar r�ntan har hemvist; c) r�ntan betalas p� grund av l�n som bevil- jas eller garanteras av Styrelsen f�r internatio- nellt utvecklingssamarbete (SIDA), Swedfund International AB eller Exportkreditn�mnden eller av annan institution av offentligr�ttslig karakt�r med syfte att fr�mja export eller ut- veckling under f�ruts�ttning att krediten be- viljats eller garanterats p� f�rm�nliga villkor; 540 </div> <div id="page15-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> d) r�ntan betalas p� grund av l�n som bevil- jas av en bank. 4. Med uttrycket r�nta f�rst�s i denna ar- tikel inkomst av varje slags fordran, antingen den s�kerst�llts genom inteckning i fast egen- dom eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket �syftar s�rskilt inkomst av v�rdepapper som utf�rdats av staten och inkomst av obligationer eller debentures, d�ri inbegripet agiobelopp och vinster som h�nf�r sig till s�dana v�rde- papper, obligationer eller debentures. Straffav- gift p� grund av sen betalning anses inte som r�nta vid till�mpningen av denna artikel. 5. Best�mmelserna i punkterna 1, 2 och 3 till�mpas inte, om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedri- ver r�relse i den andra avtals slutande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk- samhet i denna andra stat fr�n d�r bel�gen sta- digvarande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigva- rande anordningen. I s�dant fall till�mpas be- st�mmelserna i artikel 7 respektive artikel 14. 6. R�nta anses h�rr�ra fr�n en avtalsslu- tande stat om utbetalaren �r den staten sj�lv, en lokal myndighet eller person med hemvist i denna stat. Om emellertid den person som be- talar r�ntan, antingen han har hemvist i en av- talsslutande 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. SFS 1998:258 (d) the interest is paid in respect of a loan granted by a bank. (4) The term interest as used in this Art- icle means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the pur- pose of this Article. (5) The provisions of paragraphs (1), (2) and (3) shall not apply if the beneficial owner of the interest, being a resident of a Con- tracting 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 inde- pendent personal services from a fixed base si- tuated therein, and the debtclaim in respect of which the interest is paid is effectively con- nected with such permanent establishment or fixed base. In such case the provisions of Art- icle 7 or Article 14, as the case may be, shall apply. (6) Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contrac- ting 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 estab- lishment or fixed base, then such interest shall be deemed to arise in the State in which the per- manent establishment or fixed base is situated. 541 </div> <div id="page16-div" style="position:relative;width:641px;height:902px;"> <img width="641" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> (7) Where by reason of a special relation- ship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debtclaim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the benefi- cial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of the payments shall remain tax- able according to the laws of each Contracting State, due regard being had to the other provi- sions of this Agreement. Article 12 Royalties (1) Royalties arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State if such resident is the beneficial owner of the royalties. (2) The term "royalties" as used in this Art- icle means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience. (3) The provisions of paragraph (1) shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royal- SFS 1998:258 7. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan per- son r�ntebeloppet, med h�nsyn tagen till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbe- talaren och den som har r�tt till r�ntan om s�- dana f�rbindelser inte f�relegat, till�mpas be- st�mmelserna i denna artikel endast p� sist- n�mnda belopp. I s�dant fall beskattas �ver- skjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslu- tande stat och som betalas till person med hemvist i den andra avtalsslutande staten, be- skattas endast i denna andra stat, om personen i fr�ga har r�tt till royaltyn. 2. Med uttrycket "royalty" f�rst�s i denna artikel varje slags betalning som tas emot s�- som ers�ttning f�r nyttjandet av eller f�r r�tten att nyttja upphovsr�tt till litter�rt, konstn�rligt eller vetenskapligt verk, h�ri inbegripet bio- graffilm och film eller band f�r radio- eller te- levisionsuts�ndning, patent, varum�rke, m�ns- ter eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod eller f�r upplysning om erfarenhetsr�n av industriell, kommersiell eller vetenskaplig natur. 3. Best�mmelserna i punkt 1 till�mpas inte, om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigva- rande anordning, samt den r�ttighet eller egen- dom i fr�ga om vilken royaltyn betalas �ger 542 </div> <div id="page17-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> verkligt samband med det fasta driftst�llet el- ler den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 res- pektive artikel 14. 4. Royalty anses h�rr�ra fr�n en avtalsslu- tande stat om utbetalaren �r staten sj�lv, en lo- kal myndighet eller person med hemvist i denna stat. Om emellertid den person som be- talar royaltyn, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslu- tande stat har fast driftst�lle eller stadig- varande anordning i samband varmed skyldig- heten att betala royaltyn uppkommit, och ro- yaltyn belastar det fasta driftst�llet eller den stadigvarande anordningen, anses royaltyn h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 5. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan per- son royaltybeloppet, med h�nsyn tagen till det nyttjande, den r�ttighet eller den upplysning f�r vilken royaltyn betalas, �verstiger det be- lopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�rbindelser inte f�relegat, till�mpas best�m- melserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtals- slutande staten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 13 Realisationsvinst 1. Vinst, som person med hemvist i en av- talsslutande 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 avtalsslu- tande staten, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av andelar i ett bolag vars tillg�ngar huvudsakligen best�r SFS 1998:258 ties 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. (4) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Con- tracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent es- tablishment or fixed base is situated. (5) Where by reason of a special relation- ship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having re- gard 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 re- lationship, 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 Agreement. Article 13 Capital gains (1) Gains derived by a resident of a Con- tracting State from the alienation of immov- able property referred to in Article 6 and situ- ated in the other Contracting State may be taxed in that other State. (2) Gains derived by a resident of a Con- tracting State from the alienation of shares in a 543 </div> <div id="page18-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> company the assets of which consist princi- pally of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. (3) Gains from alienation of movable prop- erty forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Con- tracting State or of movable property pertain- ing to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independ- ent personal services, including such gains from the alienation of such a permanent estab- lishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. (4) Gains from the alienation of ships or air- craft operated in international traffic or mov- able property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the place of ef- fective management of the enterprise is situ- ated. If that State according to its legislation cannot tax the whole of the gains, the gains shall be taxable only in the Contracting State of which the alienator is a resident. With respect to gains derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of this para- graph shall apply only to such portion of the gains as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. (5) Gains from the alienation of any prop- erty 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) Notwithstanding the provisions of para- graph (5), gains from the alienation of any SFS 1998:258 av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtals slutande staten, f�r beskattas i denna andra stat. 3. Vinst p� grund av �verl�telse av l�s egen- dom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslu- tande stat har i den andra avtalsslutande staten, eller av l�s egendom, h�nf�rlig till stadigva- rande anordning f�r att ut�va sj�lvst�ndig yr- kesverksamhet, som person med hemvist i en avtalsslutande stat har i den andra avtalsslu- tande 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 tillsam- mans med hela f�retaget) eller av s�dan sta- digvarande anordning. 4. Vinst p� grund av �verl�telse av skepp el- ler luftfartyg som anv�nds i internationell tra- fik, eller l�s egendom som �r h�nf�rlig till an- v�ndningen av s�dana skepp eller luftfartyg, beskattas endast i den avtalsslutande stat d�r f�retaget har sin verkliga ledning. I fall d� denna stat p� grund av sin lagstiftning inte kan beskatta vinsten i sin helhet, skall vinsten be- skattas endast i den avtals slutande stat i vilken �verl�taren har hemvist. Betr�ffande vinst som f�rv�rvas av luftfarts- konsortiet Scandinavian Airlines System (SAS) till�mpas best�mmelserna i denna punkt endast i fr�ga om den del av vinsten som motsvarar den andel i konsortiet vilken inne- has av SAS Sverige AB, den svenske del�ga- ren i SAS. 5. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1, 2, 3 och 4 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 6. Vinst p� grund av �verl�telse av egendom som f�rv�rvas av fysisk person som har haft 544 </div> <div id="page19-div" style="position:relative;width:647px;height:906px;"> <img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> hemvist i en avtalsslutande stat och som f�tt hemvist i den andra avtalsslutande staten f�r - utan hinder av best�mmelserna i punkt 5 - be- skattas i den f�rstn�mnda staten. 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 avtals slutande staten har stadigvarande anordning, som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksam- heten. Om han har s�dan stadigvarande anord- ning, f�r inkomsten beskattas i denna andra stat men endast s� stor del av den som �r h�n- f�rlig till denna stadigvarande anordning. 2. Uttrycket "fritt yrke" inbegriper s�rskilt sj�lvst�ndig vetenskaplig, litter�r och konst- n�rlig verksamhet, uppfostrings- och under- visningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�kare, advokat, ingenj�r, ar- kitekt, tandl�kare och revisor ut�var. Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 18 och 19 f�ranleder annat, beskattas l�n och annan liknande ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning endast i denna stat, s�- vida inte arbetet utf�rs i den andra avtals- slutande staten. Om arbetet utf�rs i denna an- dra 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 18 SFS1998 SFS 1998:258 property derived by an individual who has been a resident of a Contracting State and who has become a resident of the other Contracting State, may be taxed in the first-mentioned State. 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 such a fixed base, the income may be taxed in the other State but only so much thereof as is attributable to that fixed base. (2) The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physi- cians, lawyers, engineers, architects, dentists and accountants. Article 15 Dependent personal services (1) Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Con- tracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Con- tracting State. If the employment is so exer- cised, such remuneration as is derived there- from may be taxed in that other State. (2) Notwithstanding the provisions of para- graph (1), remuneration derived by a resident 545 </div> <div id="page20-div" style="position:relative;width:647px;height:906px;"> <img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> hemvist i en avtalsslutande stat och som f�tt hemvist i den andra avtalsslutande staten f�r - utan hinder av best�mmelserna i punkt 5 - be- skattas i den f�rstn�mnda staten. 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 avtals slutande staten har stadigvarande anordning, som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksam- heten. Om han har s�dan stadigvarande anord- ning, f�r inkomsten beskattas i denna andra stat men endast s� stor del av den som �r h�n- f�rlig till denna stadigvarande anordning. 2. Uttrycket "fritt yrke" inbegriper s�rskilt sj�lvst�ndig vetenskaplig, litter�r och konst- n�rlig verksamhet, uppfostrings- och under- visningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�kare, advokat, ingenj�r, ar- kitekt, tandl�kare och revisor ut�var. Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 18 och 19 f�ranleder annat, beskattas l�n och annan liknande ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning endast i denna stat, s�- vida inte arbetet utf�rs i den andra avtals- slutande staten. Om arbetet utf�rs i denna an- dra 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 18 SFS1998 SFS 1998:258 property derived by an individual who has been a resident of a Contracting State and who has become a resident of the other Contracting State, may be taxed in the first-mentioned State. 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 such a fixed base, the income may be taxed in the other State but only so much thereof as is attributable to that fixed base. (2) The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physi- cians, lawyers, engineers, architects, dentists and accountants. Article 15 Dependent personal services (1) Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Con- tracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Con- tracting State. If the employment is so exer- cised, such remuneration as is derived there- from may be taxed in that other State. (2) Notwithstanding the provisions of para- graph (1), remuneration derived by a resident 545 </div> <div id="page21-div" style="position:relative;width:647px;height:906px;"> <img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> 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 ag- gregate 183 days in any twelve month period commencing or ending in the fiscal year con- cerned; 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 per- manent establishment or a fixed base which the employer has in the other State. (3) Notwithstanding the preceding provi- sions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic may be taxed in the Contracting State in which the place of effective management of the en- terprise is situated. Where a resident of Swe- den derives remuneration in respect of an employment exercised aboard an aircraft oper- ated 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 direc- tors of a company which is a resident of the other Contracting State may be taxed in that other State. SFS 1998:258 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 un- der tidsperiod eller tidsperioder som samman- lagt inte �verstiger 183 dagar under en tolv- m�nadersperiod som b�rjar eller slutar under beskattnings�ret i fr�ga, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra staten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande anordning som arbetsgiva- ren 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 ut- f�rs ombord p� skepp eller luftfartyg i interna- tionell trafik beskattas i den avtalsslutande stat d�r f�retaget har sin verkliga ledning. Om per- son med hemvist i Sverige uppb�r inkomst 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 sty- relse eller annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 546 </div> <div id="page22-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> Artikel 17 Artister och sportut�vare 1. Utan hinder av best�mmelserna i artik- larna 14 och 15 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar ge- nom sin personliga verksamhet i den andra av- talsslutande staten i egenskap av underh�ll- ningsartist, s�som teater- eller filmsk�de- spelare, radio- eller televisionsartist eller mu- siker, eller i egenskap av sportut�vare, be- skattas i denna andra stat. 2. I fall d� inkomst genom personlig verk- samhet, som underh�llningsartist eller sportut- �vare bedriver i denna egenskap, inte tillfaller underh�llningsartisten eller sportut�varen 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 underh�llningsartisten eller sportut�varen bedriver verksamheten. 3. S�dan inkomst skall emellertid undantas fr�n skatt i den avtalsslutande stat d�r verk- samheten ut�vas om detta sker i enlighet med ett speciellt program f�r kulturellt utbyte som �verenskommits mellan regeringarna i de tv� avtalsslutande staterna. Artikel 18 Pensioner, livr�ntor och liknande betalningar 1. Pension och annan ers�ttning som har samband med tidigare anst�llning, ers�ttning enligt en avtalsslutande stats g�llande social- f�rs�kringslagstiftning och livr�nta, som h�r- r�r fr�n en avtals slutande stat och betalas till person med hemvist i den andra avtals slutande staten, f�r beskattas i den f�rstn�mnda staten. 2. Med uttrycket "livr�nta" f�rst�s ett fast- st�llt belopp, som utbetalas periodiskt p� fast- st�llda tider under en persons livstid eller un- SFS 1998:258 Article 17 Artistes and sportsmen (1) Notwithstanding the provisions of Art- icles 14 and 15, income derived by a resident of a Contracting State as an entertainer, 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) Such income shall, however, be exempt from tax in the Contracting State in which these activities are exercised, if such activities are exercised pursuant to a special program for cultural exchange agreed upon between the Governments of the two Contracting States. Article 18 Pensions, annuities and similar payments (1) Pensions and other remuneration in con- nection with past employment, social security payments under the law in force in a Contract- ing State and annuities, arising in a Contract- ing State and paid to a resident of the other Contracting State may be taxed in the first- mentioned Contracting State. (2) The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of 547 </div> <div id="page23-div" style="position:relative;width:647px;height:906px;"> <img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> time under an obligation to make the payments in return for adequate and full consideration in money or money's worth. Article 19 Government service (l)(a) Remuneration, other than a pension, paid by a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or local authority shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of ren- dering the services. (2) The provisions of Articles 15 and 16 shall apply to remuneration in respect of ser- vices rendered in connection with a business carried on by a Contracting State or a local authority thereof. Article 20 Students Payments which a student or business ap- prentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the firstmentioned 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, pro- vided that such payments arise from sources outside that State. SFS 1998:258 der angiven eller fastst�llbar tidsperiod och som utg�r p� grund av f�rpliktelse att verk- st�lla dessa utbetalningar som ers�ttning f�r d�remot fullt svarande vederlag i pengar eller pengars v�rde. Artikel 19 Offentlig tj�nst 1. a) Ers�ttning (med undantag f�r pension), som betalas av en avtalsslutande stat eller en av dess lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna stats el- ler dess lokala myndigheters tj�nst, beskattas endast i denna stat. b) S�dan ers�ttning beskattas emellertid en- dast i den andra avtalsslutande staten om arbe- tet utf�rs i denna andra stat och personen i fr�ga har hemvist i denna stat och 1) �r medborgare i denna stat, eller 2) inte fick hemvist i denna stat uteslu- tande f�r att utf�ra arbetet. 2. Best�mmelserna i artiklarna 15 och 16 till�mpas p� ers�ttning som betalas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en avtalsslutande stat eller dess lokala myndigheter. Artikel 20 Studerande Studerande och aff�rspraktikant, som har eller omedelbart f�re vistelsen i en avtalsslu- tande stat hade hemvist i den andra avtals- slutande staten och som vistas i den f�rst- n�mnda staten uteslutande f�r sin undervis- ning 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�ruts�tt- ning att beloppen h�rr�r fr�n k�lla utanf�r denna stat. 548 </div> <div id="page24-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> Artikel 21 Annan inkomst 1. Inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg�ende artiklar av detta avtal beskattas endast i denna stat, oavsett varifr�n inkomsten h�rr�r. 2. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med undantag f�r inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en avtals slutande 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 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 inkomsten be- talas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anord- ningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. Artikel 22 F�rm�genhet 1. F�rm�genhet best�ende av s�dan fast egendom som avses i artikel 6, vilken person med hemvist i en avtalsslutande stat innehar och vilken �r bel�gen i den andra avtals slu- tande staten f�r beskattas i denna andra stat. 2. F�rm�genhet best�ende av l�s egendom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, eller av l�s egendom h�nf�rlig till stadigvarande anordning f�r att ut�va sj�lvst�ndig yrkesverk- samhet, som fysisk person med hemvist i en avtalsslutande stat har i den andra avtalsslu- tande staten, f�r beskattas i denna andra stat. SFS 1998:258 Article 21 Other income (1) Items of income of a resident of a Con- tracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State. (2) The provisions of paragraph (1) shall not apply to income, other than income from immovable property as defined in paragraph (2) of Article 6, if the recipient of such in- come, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situ- ated 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 effec- tively connected with such permanent estab- lishment or fixed base. In such case the provi- sions of Article 7 or Article 14, as the case may be, shall apply. Article 22 Capital (1) Capital represented by immovable prop- erty referred to in Article 6, owned by a resi- dent of a Contracting State and situated in the other Contracting State, may be taxed in that other State. (2) Capital represented by movable property forming part of the business property of a per- manent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base, available to an individual who is a resident of a Contracting State, in the other Contracting State for the purpose of per- forming independent personal services, may be taxed in that other State. 549 </div> <div id="page25-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> (3) Capital represented by ships and aircraft operated in international traffic and by mov- able property pertaining to the operation of such ships and aircraft, shall be taxable only in the Contracting State in which the place of ef- fective management of the enterprise is situ- ated. With respect to capital owned by the air transport consortium Scandinavian Airlines System (SAS) this provision shall apply only to such part of the capital as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. Article 23 Elimination of double taxation (1) Double taxation for the residents of Macedonia shall be eliminated as follows: Where a resident of Macedonia derives in- come or owns capital which in accordance with the provisions of this Agreement may be taxed in Sweden, Macedonia shall allow: (a) as deduction of the income tax of that resident an amount equal to the income tax paid in Sweden; (b) as deduction of the capital tax of the resident, an amount equal to the capital tax paid in Sweden. Such deductions shall not, however, exceed that part of the income tax computed before the deduction is given, which is appropriate to the income or the capital which may be taxed in Sweden. (c) Where in accordance with any provision of the Agreement income derived or capital owned by a resident of Macedonia is exempt from tax in Macedonia, Macedonia may nevertheless, in calculating the amount of tax on the remaining income or capital of such re- sident, take into account the exempted income or capital. SFS 1998:258 3. F�rm�genhet best�ende av skepp och luftfartyg som anv�nds i internationell trafik och av l�s egendom som �r h�nf�rlig till an- v�ndningen av s�dana skepp och luftfartyg be- skattas endast i den avtalsslutande stat d�r f�- retaget har sin verkliga ledning. Best�mmelserna i denna punkt till�mpas betr�ffande f�rm�genhet som innehas av luft- fartskonsortiet Scandinavian Airlines System (SAS) endast i fr�ga om den del av f�rm�gen- heten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. Artikel 23 Undanr�jande av dubbelbeskattning 1. F�r personer med hemvist i Makedonien skall dubbelbeskattning undvikas p� f�ljande s�tt: Om person med hemvist i Makedonien f�r- v�rvar inkomst eller innehar f�rm�genhet som enligt best�mmelserna i detta avtal f�r beskat- tas i Sverige, skall Makedonien: a) fr�n skatten p� denna persons inkomst avr�kna ett belopp motsvarande den inkomst- skatt som betalats i Sverige; b) fr�n skatten p� denna persons f�rm�gen- het avr�kna ett belopp motsvarande den f�rm�genhetsskatt som betalats i Sverige. Avr�kningsbeloppet skall emellertid inte i n�gotdera fallet �verstiga den del av inkomst- skatten eller f�rm�genhetsskatten, ber�knad utan s�dan avr�kning, som bel�per p� den in- komst eller den f�rm�genhet som f�r beskattas i Sverige. c) Om inkomst, som person med hemvist i Makedonien f�rv�rvar, eller f�rm�genhet, som s�dan person innehar, enligt best�mmelse i av- talet �r undantagen fr�n skatt i Makedonien, f�r Makedonien likv�l vid best�mmandet av beloppet av skatten p� denna persons �ter- st�ende inkomst eller f�rm�genhet beakta den 550 </div> <div id="page26-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> inkomst eller f�rm�genhet som undantagits fr�n skatt. 2. Betr�ffande Sverige skall dubbelbeskatt- ning undvikas p� f�ljande s�tt: a) Om person med hemvist i Sverige f�rv�r- var inkomst som enligt makedonisk lagstift- ning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Makedonien, 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 som anges h�r �ndras) - fr�n den svenska skatten p� inkomsten avr�kna ett be- lopp motsvarande den makedoniska skatt som erlagts p� inkomsten. b) Om en person med hemvist i Sverige f�r- v�rvar inkomst, som enligt best�mmelserna i detta avtal beskattas endast i Makedonien, f�r Sverige vid fastst�llandet av skattesatsen f�r svensk progressiv skatt beakta den inkomst som skall beskattas endast i Makedonien. c) Utan hinder av best�mmelserna i a) ovan �r utdelning fr�n bolag med hemvist i Make- donien till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt best�m- melserna i svensk lag om skattebefrielse f�r utdelning som erh�lls av svenska bolag fr�n dotterbolag utomlands. d) Vid till�mpningen av a) skall en skatt p� 5 procent p� bruttobeloppet anses ha erlagts i Makedonien p� royalty som erh�llits s�som er- s�ttning f�r nyttjandet av patent, m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod eller f�r upplysning om er- farenhetsr�n av industriell, kommersiell eller vetenskaplig natur, om nyttjandet skett i in- dustriell verksamhet eller tillverk- ningsverksamhet, jordbruk (d�ri inbegripet boskapsuppf�dning), skogsbruk, fiske eller tu- rism (d�ri inbegripet restaurang- och hotell- SFS 1998:258 (2) In the case of Sweden, double taxation shall be avoided as follows: (a) Where a resident of Sweden derives in- come which under the laws of Macedonia and in accordance with the provisions of this Agreement may be taxed in Macedonia, Swe- den shall allow - subject to the provisions of the laws of Sweden concerning credit for fo- reign tax (as it may be amended from time to time without changing the general principle hereof) - as a deduction from the tax on such income, an amount equal to the Macedonian tax paid in respect of such income. (b) Where a resident of Sweden derives in- come which, in accordance with the provi- sions of this Agreement, shall be taxable only in Macedonia, Sweden may, when determi- ning the graduated rate of Swedish tax, take into account the income which shall be taxable only in Macedonia. (c) Notwithstanding the provisions of sub- paragraph (a) of this paragraph, dividends paid by a company which is a resident of Mace- donia to a company which is a resident of Sweden shall be exempt from Swedish tax according to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by subsidiaries abroad. (d) For the purpose of sub-paragraph (a) of this paragraph the Macedonian tax paid in re- spect of royalties received as a consideration for the use of any patent, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience shall, where it has been used in an industrial or manufacturing activity, agriculture (including cattle raising), forestry, fishing or tourism (including restau- rants and hotels), provided that the activities have been carried out in Macedonia, a Mace- 551 </div> <div id="page27-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> donian tax of 5 per cent of the gross amount of such royalties shall be considered to have been paid. For the purpose of sub-paragraph (a) of this paragraph the term Macedonian tax paid shall be deemed to include the Macedo- nian tax which would have been paid but for any time-limited exemption or reduction of tax granted under incentive provisions contained in Macedonian law designed to promote eco- nomic development to the extent that such ex- emption or reduction is granted for profits from any such activities, carried out in Mace- donia, mentioned in the previous sentence. (e) For the purpose of sub-paragraph (c) of this paragraph, a tax of 15 per cent shall be considered to have been paid on the profits out of which the dividends are paid, if the com- pany which is a resident of Macedonia has derived the profits principally from industrial or manufacturing activities as well as agricul- ture (including cattle raising), forestry, fishing or tourism (including restaurants and hotels), provided that the activities have been carried out in Macedonia. (f) The provisions of sub-paragraphs (d) and (e) shall apply only for the first five years during which this Agreement is effective. This period may be extended by a mutual agree- ment between the competent authorities. (g) Where a resident of Sweden owns capi- tal which, under the laws of Macedonia and in accordance with the provisions of this Agree- ment, may be taxed in Macedonia, Sweden shall allow as a deduction from the tax on such capital an amount equal to the property tax paid in Macedonia in respect of such capital. Such deduction shall not, however, exceed that part of the Swedish capital tax as computed before the deduction is given, which is appro- priate to the capital which may be taxed in Macedonia. SFS 1998:258 verksamhet), under f�ruts�ttning att verksam- heten bedrivits i Makedonien. Vid till�mp- ningen av a) i denna punkt anses uttrycket den makedoniska skatt som erlagts inne- fatta makedonisk skatt som skulle ha erlagts, men som p� grund av tidsbegr�nsade best�m- melser i makedonisk lagstiftning avsedd att fr�mja ekonomisk utveckling inte erlagts eller erlagts med l�gre belopp, under f�ruts�ttning att s�dan befrielse eller l�ttnad fr�n skatt givits betr�ffande vinst fr�n s�dan verksamhet som angetts i f�reg�ende mening. e) Vid till�mpningen av c) ovan skall en skatt p� 15 procent anses ha erlagts p� den vinst av vilken utdelningen betalas av bolaget med hemvist i Makedonien, om vinsten h�rr�r fr�n industriell verksamhet eller tillverknings- verksamhet eller fr�n jordbruk (d�ri inbegripet boskapsuppf�dning), skogsbruk, fiske eller tu- rism (d�ri inbegripet restaurang- och hotell- verksamhet), allt under f�ruts�ttning att verk- samheten bedrivits i Makedonien. f) Best�mmelserna i d) och e) g�ller endast betr�ffande de fem f�rsta �ren under vilka detta avtal till�mpas. Denna period kan f�r- l�ngas genom �msesidig �verenskommelse mellan de beh�riga myndigheterna. g) Om en person med hemvist i Sverige innehar f�rm�genhet som i enlighet med lag- stiftningen i Makedonien och best�mmelserna i detta avtal f�r beskattas i Makedonien, skall Sverige fr�n skatten p� denna f�rm�genhet av- r�kna ett belopp motsvarande den f�rm�gen- hetsskatt som erlagts i Makedonien. Avr�k- ningsbeloppet skall emellertid inte �verstiga den del av f�rm�genhetsskatten, ber�knad utan s�dan avr�kning, som bel�per p� den f�r- m�genhet som f�r beskattas i Makedonien. 552 </div> <div id="page28-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> Artikel 24 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den andra avtals slutande staten bli f�re- m�l f�r beskattning eller d�rmed samman- h�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sam- manh�ngande krav som medborgare i denna andra stat under samma f�rh�llanden �r eller kan bli underkastad. Utan hinder av best�m- melserna i artikel 1 till�mpas denna best�m- melse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslu- tande staterna. 2. Beskattningen av fast driftst�lle, som f�- retag i en avtalsslutande stat har i den andra avtals slutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. 3. Utom i de fall d� best�mmelserna i artikel 9 punkt 1, artikel 11 punkt 7 eller artikel 12 punkt 5 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtalsslu- tande staten avdragsgilla vid best�mmandet av den beskattningsbara inkomsten f�r s�dant f�- retag p� samma villkor som betalning till per- son med hemvist i den f�rstn�mnda staten. P� samma s�tt �r skuld som f�retag i en avtals- slutande stat har till person med hemvist i den andra avtalsslutande staten avdragsgill vid best�mmandet av s�dant f�retags beskatt- ningsbara f�rm�genhet p� samma villkor som skuld till person med hemvist i den f�rst- n�mnda staten. 4. F�retag i en avtalsslutande stat, vars kapi- tal helt eller delvis �gs eller kontrolleras, di- rekt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande staten, SFS 1998:258 Article 24 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 persons who are not residents of one or both of the Con- tracting States. (2) The taxation on a permanent establish- ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. (3) Except where the provisions of para- graph (1) of Article 9, paragraph (7) of Article 11, or paragraph (5) of Article 12, apply, inter- est, royalties and other disbursements paid by an enterprise of a Contracting State to a resi- dent of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be de- ductible under the same conditions as if they had been contracted to a resident of the first- mentioned State. (4) Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, 553 </div> <div id="page29-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> shall not be subject in the first-mentioned State to any taxation or any requirement con- nected therewith which is other or more bur- densome than the taxation and connected requirements to which other similar enter- prises of the first-mentioned State are or may be subjected. (5) The provision of this Article shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs or re- ductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. (6) The provisions of this Article shall, not- withstanding the provisions of Article 2, apply to taxes of every kind and description. Article 25 Mutual agreement procedure (1) Where a person considers that the ac- tions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agree- ment, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph (1) of Article 24, to that of the Contracting States of which he is a national. The case must be pre- sented within three years from the first noti- fication of the action resulting in taxation not in accordance with the provisions of the Agreement. (2) The competent authority shall endeav- our, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfact- ory solution, to resolve the case by mutual SFS 1998:258 skall inte i den f�rstn�mnda staten bli f�rem�l 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 i den f�rstn�mnda staten �r eller kan bli under- kastat. 5. Best�mmelserna i denna artikel anses inte medf�ra skyldighet f�r en avtalsslutande stat att medge person med hemvist i den andra av- talsslutande staten s�dant personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�ttning p� grund av civilst�nd eller f�rs�rjningsplikt mot familj som medges per- son med hemvist i den egna staten. 6. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i denna artikel p� skatter av varje slag och beskaffenhet. Artikel 25 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 be- st�mmelserna i detta avtal, kan han, utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordning, l�gga fram saken f�r den beh�- riga myndigheten i den avtalsslutande stat d�r personen har hemvist, eller om fr�ga �r om till�mpning av artikel 24 punkt 1, i den avtals- slutande stat d�r han �r medborgare. Saken skall l�ggas fram inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot best�mmelserna i avtalet. 2. Om den beh�riga myndigheten finner in- v�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myn- digheten s�ka l�sa fr�gan genom �msesidig 554 </div> <div id="page30-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> �verenskommelse med den beh�riga myndig- heten i den andra avtalsslutande staten i syfte att undvika beskattning som strider mot avta- let. �verenskommelse som tr�ffats skall genomf�ras utan hinder av tidsgr�nser i de av- talsslutande staternas interna lagstiftning. 3. De beh�riga myndigheterna i de avtals- slutande staterna skall genom �msesidig �verenskommelse s�ka avg�ra sv�righeter el- ler tvivelsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbeskattning i fall som inte omfattas av avtalet. 4. De beh�riga myndigheterna i de avtals- slutande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verens- kommelse i de fall som angivits i f�reg�ende punkter. Artikel 26 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtals- slutande staterna skall utbyta s�dana upplys- ningar som �r n�dv�ndiga f�r att till�mpa be- st�mmelserna i detta avtal eller i de avtalsslu- tande staternas interna lagstiftning betr�f- fande skatter som omfattas av avtalet, i den m�n beskattningen enligt denna lagstiftning inte strider mot avtalet. Utbytet av upplys- ningar begr�nsas inte av artikel 1. Upplys- ningar som en avtalsslutande stat mottagit skall behandlas s�som hemliga p� samma s�tt som upplysningar, som erh�llits enligt den in- terna lagstiftningen i denna stat och f�r yppas endast f�r personer eller myndigheter (d�ri in- begripet domstolar och f�rvaltningsorgan) som fastst�ller, uppb�r eller indriver de skatter som omfattas av avtalet eller handl�gger �tal eller besv�r i fr�ga om dessa skatter. Dessa personer eller myndigheter skall anv�nda upp- SFS 1998:258 agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accord- ance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Con- tracting States. (3) The competent authorities of the Con- tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult to- gether for the elimination of double taxation in cases not provided for in the Agreement. (4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. Article 26 Exchange of information (1) The competent authorities of the Con- tracting States shall exchange such informa- tion as is necessary for carrying out the provi- sions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1. Any information re- ceived 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 au- thorities (including courts and administrative bodies) involved in the assessment or collec- tion of, the enforcement or prosecution in re- spect of, or the determination of appeals in re- lation to, the taxes covered by the Agreement. Such persons or authorities shall use the 555 </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"/> 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 ob- tainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would dis- close any trade, business, industrial, commer- cial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). Article 27 Limitation on benefits If after the date of signature a Contracting State introduces legislation in terms of which offshore income derived by a company from: (a) shipping; (b) banking, financing, insurance or similar activities; or (c) being the headquarters, co-ordination centre or similar entity providing administra- tive services or other support to a group of companies which carry on business primarily in other States, is not taxed in that State or is taxed at a rate of tax which is significantly lower than the rate of tax which is applied to income from similar onshore activities, any limitation imposed un- der this Agreement on the right of the other Contracting State to tax the income derived by the company from such offshore activities, or to tax the dividends paid by the company, shall not apply. SFS 1998:258 lysningarna endast f�r s�dana �ndam�l. De f�r yppa upplysningarna vid offentlig r�tteg�ng eller i domstolsavg�randen. 2. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r en avtalsslutande stat att a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra av- talsslutande staten, b) l�mna upplysningar som inte �r tillg�ng- liga enligt lagstiftning eller sedvanlig adminis- trativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, c) l�mna upplysningar som skulle r�ja af- f�rshemlighet, 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). Artikel 27 Begr�nsning av f�rm�ner Om efter undertecknandet en avtalsslutande stat inf�r lagstiftning enligt vilken "offshore"- inkomst som f�rv�rvas av ett bolag fr�n a) sj�fart, b) bank-, finans-, f�rs�krings- eller liknande verksamhet, eller c) genom att vara huvudkontor, coordina- tion centre eller en liknande enhet som tillhan- dah�ller administrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse huvud- sakligen i andra stater, inte beskattas i denna stat eller beskattas med en skattesats som �r betydligt l�gre �n den som till�mpas p� inkomst fr�n liknande verk- samheter som bedrivits inom denna stat, skall best�mmelserna i detta avtal som medf�r begr�nsning av den andra avtalsslutande sta- tens r�tt att beskatta inkomst fr�n s�dana "off- shore"-aktiviteter inte g�lla. P� samma s�tt 556 </div> <div id="page32-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1998:258 Article 28 Diplomatic agents and consular officers Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents and con- sular officers under the general rules of inter- national law or under the provisions of special agreements. Article 29 Entry into force (1) Each of the Contracting States shall no- tify the other of the completion of the proce- dures required by its law for the entry into force of this Agreement. (2) The Agreement shall enter into force on the day of the later of these notifications and shall thereupon have effect for taxable years beginning on or after the first day of January of the year next following that of the entry into force of the Agreement. Article 30 Termination This Agreement shall remain in force until terminated by a Contracting State. Either Con- tracting State may terminate the Agreement, through diplomatic channels, by giving writ- ten notice of termination at least six months before the end of any calendar year after ex- piry of five years from the date on which the Agreement enters into force. In such case, the Agreement shall cease to have effect for tax- able years beginning on or after the first day of January of the year next following the day when the notice of termination is given. 557 skall denna andra stat vara of�rhindrad att be- skatta utdelning som betalas av bolaget i fr�ga. Artikel 28 Diplomatiska f�retr�dare och konsul�ra tj�nstem�n Best�mmelserna i detta avtal ber�r inte de privilegier vid beskattningen som enligt folk- r�ttens allm�nna regler eller best�mmelser i s�rskilda �verenskommelser tillkommer diplo- matiska f�retr�dare eller konsul�ra tj�nste- m�n. Artikel 29 Ikrafttr�dande 1. De avtalsslutande staterna skall meddela varandra n�r de �tg�rder vidtagits som kr�vs enligt lagstiftningen i staten i fr�ga f�r att detta avtal skall tr�da i kraft. 2. Detta avtal tr�der i kraft den dag d� det sista av de meddelanden som avses i punkt 1 tas emot och avtalets best�mmelser till�mpas p� beskattnings�r som b�rjar den 1 januari n�rmast efter dagen d� avtalet tr�der i kraft el- ler senare. Artikel 30 Upph�rande Detta avtal f�rblir i kraft till dess det s�gs upp av en avtals slutande stat. Vardera avtals- slutande staten kan p� diplomatisk v�g s�ga upp avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�got kalen- der�r som f�ljer efter en tidsperiod av fem �r fr�n den dag d� avtalet tr�tt i kraft. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla p� beskattnings�r som b�rjar den 1 januari n�rmast efter dagen d� avtalet s�gs upp eller senare. </div> <div id="page33-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1998:258 Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i Stockholm, den 17 februari 1998, i tv� exemplar p� makedoniska, svenska och engelska spr�ken vilka �ger lika vitsord. F�r den h�ndelse att texterna avviker skall den engelska texten �ga f�retr�de. F�r Konungariket Sveriges regering Knut Rexed F�r Republiken Makedoniens regering Tihomir Ilievski 558 In witness whereof the undersigned being duly authorized thereto have signed this Agreement. Done in duplicate at Stockholm, this 17th day of February 1998 in the Macedonian, Swedish and English languages, all three texts being equally authentic. In case of divergence between the texts, the English text shall pre- vail. For the Government of the Kingdom of Sweden Knut Rexed For the Government of the Republic of Macedonia Tihomir Ilievski </div> </div>

SFS 1998:258
Utkom fr�n trycket
den 27 maj 1998

527

Prop. 1997/98:135, bet. 1997/98:SkU23, rskr. 1997/98:195.

Lag
om dubbelbeskattningsavtal mellan Sverige och
Makedonien;

utf�rdad den 7 maj 1998.

Enligt riksdagens beslut1 f�reskrivs f�ljande.

1 � Det avtal f�r undvikande av dubbelbeskattning betr�ffande skatter p�

inkomst och f�rm�genhet som Sverige och Makedonien undertecknade den

17 februari 1998 skall g�lla som lag h�r i landet. Avtalet �r avfattat p�

svenska, makedoniska och engelska. Den svenska och engelska texten fram-
g�r av bilaga till denna lag.

2 � Avtalets beskattningsregler skall till�mpas endast om dessa medf�r in-
skr�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 be-

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

528

SFS 1998:258

1. Denna lag tr�der i kraft den dag regeringen best�mmer och till�mpas p�

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

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

det mellan Sverige och Makedonien, n�mligen

- f�rordningen (1982:70) om dubbelbeskattningsavtal mellan Sverige och

Jugoslavien,

- f�rordningen (1982:71) om kupongskatt f�r person med hemvist i Jugo-

slavien, m.m.

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

tr�der i kraft, samt

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

�ret efter det �r d� lagen tr�der i kraft eller vid tidigare �rs taxering.

P� regeringens v�gnar

G�RAN PERSSON

THOMAS �STROS
(Finansdepartementet)

Bilaga

AVTAL MELLAN KONUNGARIKET
SVERIGE OCH REPUBLIKEN
MAKEDONIEN F�R UNDVIKANDE AV
DUBBELBESKATTNING
BETR�FFANDE SKATTER P�
INKOMST OCH F�RM�GENHET

Konungariket Sverige och Republiken Ma-

kedonien, som �nskar ing� ett avtal f�r undvi-
kande av dubbelbeskattning betr�ffande skat-
ter p� inkomst och f�rm�genhet, har kommit
�verens om f�ljande:

Artikel 1

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har

hemvist i en avtals slutande stat eller i b�da av-
talsslutande staterna.

Artikel 2

Skatter som omfattas av avtalet

1. Detta avtal till�mpas p� skatter p� in-

komst och p� f�rm�genhet som p�f�rs f�r var

AGREEMENT BETWEEN THE
KINGDOM OF SWEDEN AND THE
REPUBLIC OF MACEDONIA FOR THE
AVOIDANCE OF DOUBLE TAXATION
WITH RESPECT TO TAXES ON
INCOME AND ON CAPITAL

The Kingdom of Sweden and the Republic

of Macedonia, desiring to conclude an Agree-
ment for the avoidance of double taxation with
respect to taxes on income and on capital, have
agreed as follows:

Article 1

Personal scope

This Agreement shall apply to persons who

are residents of one or both of the Contracting
States.

Article 2

Taxes covered

(1) This Agreement shall apply to taxes on

income and on capital imposed on behalf of

SFS 1998:258

each Contracting State or of its local authori-
ties, irrespective of the manner in which they
are levied.

(2) There shall be regarded as taxes on in-

come and on capital all taxes imposed on total
income, on total capital, or on elements of in-
come or of capital, including taxes on gains
from the alienation of movable or immovable
property, as well as taxes on capital apprecia-
tion.

(3) The taxes to which the Agreement shall

apply are:

(a) in the case of Macedonia:
(i) the income tax;
(ii) the profit tax;
(iii) the property tax;
(hereinafter referred to as "Macedonian

Tax");

(b) in the case of Sweden:
(i) the national income tax (den statliga in-

komstskatten), including the withhold-
ing tax on dividends (kupongskatten);

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

s�rskilda inkomstskatten f�r utomlands
bosatta);

(iii) the income tax on non-resident artistes

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

(iv) the municipal income tax (den kommu-

nala inkomstskatten);

(v) the tax on means intended for expan-

sion purposes (expansionsmedelsskat-

ten);

(vi) the tax on real estate (fastighetsskatten);

(vii)the national capital tax (den statliga f�r-

m�genhetsskatten);

(hereinafter referred to as "Swedish tax").

(4) The Agreement shall apply also to any

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

529

och en av de avtalsslutande staternas eller dess
lokala myndigheters r�kning, oberoende av
det s�tt p� vilket skatterna tas ut.

2. Med skatter p� inkomst och p� f�rm�gen-

het f�rst�s alla skatter som utg�r p� inkomst
eller f�rm�genhet i dess helhet eller p� delar
av inkomst eller f�rm�genhet, d�ri inbegripet
skatter p� vinst p� grund av �verl�telse av l�s
eller fast egendom, samt skatter p� v�rde-
stegring.

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

�r:

a) i Makedonien:

1) inkomstskatten,

2) vinstskatten,
3) egendomsskatten,
(i det f�ljande ben�mnd "makedonisk

skatt"),

b) i Sverige:

1) den statliga inkomstskatten, kupong-

skatten d�ri inbegripen,

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

lands bosatta,

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

lands bosatta artister m.fl., j

4) den kommunala inkomstskatten,

5) expansionsmedelsskatten,

6) fastighetsskatten, och

7) den statliga f�rm�genhetsskatten,

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

4. Avtalet till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag, som efter
undertecknandet av avtalet p�f�rs vid sidan av
eller i st�llet f�r de skatter som anges i punkt

SFS 1998:258

3. De beh�riga myndigheterna i de avtalsslu-
tande staterna skall meddela varandra de v�-
sentliga �ndringar som gjorts i respektive skat-
telagstiftning.

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) Makedonien �syftar Republiken

Makedoniens territorium och omfattar, n�r ut-
trycket anv�nds i geografisk betydelse, dess
landomr�den och vatten och bottnar i dess in-

sj�ar �ver vilka Makedonien har jurisdiktion

eller suver�na r�ttigheter att utforska, exploa-
tera och f�rvalta naturresurser, i enlighet med
intern jurisdiktion och folkr�ttens regler;

2) Sverige �syftar Konungariket Sverige

och innefattar, n�r uttrycket anv�nds i geogra-
fisk betydelse, Sveriges territorium, Sveriges
territorialvatten och andra havsomr�den �ver
vilka Sverige, i �verensst�mmelse med folk-
r�ttens regler, ut�var suver�na r�ttigheter eller

jurisdiktion;

b) en avtalsslutande stat och den andra

avtalsslutande staten �syftar Makedonien el-
ler Sverige, beroende p� sammanhanget;

c) person inbegriper fysisk person, bolag

och annan sammanslutning;

d) bolag �syftar juridisk person eller annan

som vid beskattningen behandlas s�som juri-
disk person;

e) registrerat kontor �syftar det legala hu-

vudkontoret f�r ett bolag som registrerats en-
ligt intern lagstiftning i en avtalsslutande stat;

f) medborgare �syftar:

1) i Makedonien, fysisk person som en-

ligt makedonisk lagstiftning om med-
borgarskap har medborgarskap i Ma-
kedonien,

530

taxes referred to in paragraph (3). The compe-
tent authorities of the Contracting States shall
notify each other of any substantial changes
which have been made in their respective taxa-
tion laws.

Article 3

General definitions

(1) For the purposes of this Agreement, un-

less the context otherwise requires:

(a) (i) the term Macedonia means the ter-

ritory of the Republic of Macedonia, and used
in geographical sense means its land, inland
lake water and bottom over which it has juris-
diction or sovereign rights for the purpose of
exploring, exploiting, conserving and manag-
ing natural resources, pursuant to internal ju-
risdiction and international law;

(ii) the term Sweden means the Kingdom

of Sweden and, when used in a geographical
sense, includes the national territory, the terri-
torial sea of Sweden 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 other Contracting State mean Macedo-

nia or Sweden, as the context requires;

ual, a company and any other body of persons;

(d) the term company means any body

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

(e) the term registered office means the

legal head office of a company registered un-
der the domestic laws of each Contracting
State;

(f) the term national means:

(i) in relation to Macedonia any indi-

vidual possessing Macedonian
Nationality in accordance with the
Macedonian Nationality Code;

SFS 1998:258

(ii) in relation to Sweden any individual

possessing the nationality of Sweden;

(iii) any legal person, partnership and as-

sociation deriving its status as such
from the laws in force in either of the

Contracting States;

(g) the terms enterprise of a Contracting

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

(h) the term competent authority means:

(i) in Macedonia, the Minister of Fin-

ance or his authorized representative;
and

(ii) in Sweden, the Minister of Finance,

his authorized representative or the
authority which is designated as a
competent authority for the purposes
of this Agreement;

(i) the term international traffic means

any transport by a ship or an aircraft operated

by an enterprise which has its place of effec-
tive management in a Contracting State, ex-
cept when the ship or aircraft is operated

solely between places in the other Contracting
State.

(2) As regards the application of this Agree-

ment by a Contracting State, any term not de-
fined shall, unless the context otherwise re-
quires, have the meaning which it has under
the laws of that State concerning the taxes to
which the Agreement applies.

Article 4

Resident

(1) For the purposes of this Agreement, the

term resident of a Contracting State means
any person who, under the laws of that State,
is liable to tax therein by reason of his domi-
cile, residence, place of management, legal
head office (registered office) or any other cri-

531

2) i Sverige, fysisk person som har med-

borgarskap i Sverige,

3) juridisk person eller annan samman-

slutning som bildats enligt lagstift-
ningen i en avtalsslutande stat;

g) 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;

h) beh�rig myndighet �syftar:

1) i Makedonien: finansministern eller

dennes befullm�ktigade ombud, och

2) i Sverige: finansministern, dennes be-

fullm�ktigade ombud eller den myn-
dighet �t vilken uppdras att vara beh�-
rig myndighet vid till�mpningen av
detta avtal;

i) internationell trafik �syftar transport

med skepp eller luftfartyg som anv�nds av f�-
retag som har sin verkliga ledning i en avtals-
slutande 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, s�vida inte sammanhanget f�ranleder
annat, varje uttryck som inte definierats i avta-
let ha den betydelse som uttrycket har enligt

den statens lagstiftning i fr�ga om s�dana skat-
ter p� vilka avtalet till�mpas.

Artikel 4

Hemvist

1. Vid till�mpningen av detta avtal �syftar

uttrycket person med hemvist i en avtalsslu-
tande stat person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p� grund av do-
micil, bos�ttning, plats f�r f�retagsledning, le-
galt huvudkontor (registrerat kontor) eller an-

tenon of a similar nature. However, in the case
of a partnership or estate the term applies only
to the extent that the income derived by such
partnership or estate is subject to tax in that
State as the income of a resident, either in its
hands or in the hands of its partners.

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 or capital situated
therein.

(2) Where by reason of the provisions of

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

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

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

(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 resi-
dent of the State in which he has an habitual
abode;

or in neither of them, he shall be deemed to be
a resident of the State of which he is a natio-
nal;

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

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

(3) Where by reason of the provisions of

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

shall be deemed to be a resident of the State in

which its place of effective management is sit-
uated.

SFS 1998:258

nan liknande omst�ndighet. Uttrycket inbegri-
per handelsbolag och d�dsbon endast till den
del dess inkomst �r skattepliktig i denna stat
p� samma s�tt som inkomst som f�rv�rvas av
person med hemvist d�r, antingen hos handels-
bolaget eller d�dsboet eller hos dess del�gare.

Uttrycket person med hemvist i en avtals-

slutande stat inbegriper emellertid inte per-
son som �r skattskyldig i denna stat endast f�r

inkomst fr�n k�lla i denna stat eller f�r f�rm�-
genhet bel�gen d�r.

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

fysisk person har hemvist i b�da avtalsslu-
tande staterna, best�ms hans hemvist p� f�l-

jande s�tt:

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

har en bostad som stadigvarande st�r till hans
f�rfogande. Om han har en s�dan bostad i
b�da staterna, anses han ha hemvist i den stat
med vilken hans personliga och ekonomiska
f�rbindelser �r starkast (centrum f�r levnads-
intressena);

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

slutande stat han har centrum f�r sina levnads-

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

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

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

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

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

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

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

532

Artikel 5

Fast driftst�lle

1. Vid till�mpningen av detta avtal �syftar

uttrycket fast driftst�lle en stadigvarande

plats f�r aff�rsverksamhet, fr�n vilken ett f�re-

tags verksamhet helt eller delvis bedrivs.

2. Uttrycket fast driftst�lle innefattar s�r-

skilt:

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

annan plats f�r utvinning av naturtillg�ngar.

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

terings- eller installationsverksamhet eller
verksamhet som best�r av �vervakning i an-
slutning d�rtill utg�r fast driftst�lle endast om
verksamheten p�g�r under en tidsperiod som
�verstiger tolv m�nader.

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

i denna artikel anses uttrycket fast drift-
st�lle inte innefatta:

a) anv�ndningen av anordningar uteslutande

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

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�d-
ling genom annat f�retags f�rsorg,

d) innehavet av stadigvarande plats f�r af-

f�rsverksamhet uteslutande f�r ink�p av varor
eller inh�mtande av upplysningar f�r f�reta-
get,

SFS 1998:258

Article 5

Permanent establishment

(1) For the purposes of this Agreement, the

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

(2) The term permanent establishment

includes especially:

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

any other place of extraction of natural re-
sources.

(3) A building site or a construction, assem-

bly or installation project or supervisory activ-
ities in connection therewith constitutes a per-
manent establishment only if such site, project
or activities continue for a period of more than
twelve months.

(4) Notwithstanding the preceding provi-

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

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

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

(b) the maintenance of a stock of goods or

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

merchandise belonging to the enterprise solely
for the purpose of processing by another enter-
prise;

(d) the maintenance of a fixed place of busi-

ness solely for the purpose of purchasing
goods or merchandise or of collecting in-
formation, for the enterprise;

533

(e) the maintenance of a fixed place of busi-

ness solely for the purpose of carrying on, for
the enterprise, any other activity of a prepara-
tory or auxiliary character;

(f) the maintenance of a fixed place of busi-

ness solely for any combination of activities
mentioned in subparagraphs (a) to (e),
provided that the overall activity of the fixed
place of business resulting from this combina-
tion is of a preparatory or auxiliary character.

(5) Notwithstanding the provisions of para-

graphs (1) and (2), where a person - other than
an agent of an independent status to whom
paragraph (6) applies - is acting in a Contrac-
ting State on behalf of an enterprise of the
other Contracting State, that enterprise shall
be deemed to have a permanent establishment
in the first-mentioned Contracting State in re-
spect of any activities which that person un-
dertakes for the enterprise, if such a person has
and habitually exercises in that State an autho-
rity to conclude contracts in the name of the
enterprise, unless the activities of such person
are limited to those mentioned in paragraph

(4) which, if exercised through a fixed place of

business, would not make this fixed place of
business a permanent establishment under the
provisions of that paragraph.

(6) An enterprise of a Contracting State

shall not be deemed to have a permanent estab-
lishment in the other Contracting State merely

because it carries on business in that other

State through a broker, general commission
agent or any other agent of an independent sta-

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

(7) The fact that a company which is a res-

ident of a Contracting State controls or is con-
trolled by a company which is a resident of the
other Contracting State, or which carries on
business in that other State (whether through a

SFS 1998:258

e) innehavet av stadigvarande plats f�r af-

f�rsverksamhet uteslutande f�r att f�r f�reta-
get bedriva annan verksamhet av f�rberedande
eller bitr�dande art,

f) innehavet av en stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r att kombi-
nera verksamheter som anges i punkterna a)-
e), under f�ruts�ttning att hela verksamheten
som bedrivs fr�n den stadigvarande platsen f�r
aff�rsverksamhet p� grund av denna kombina-
tion �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 avtalsslu-
tande stat har och d�r regelm�ssigt anv�nder
fullmakt att sluta avtal i f�retagets namn, an-

ses detta f�retag - utan hinder av best�mmel-
serna i punkterna 1 och 2 - ha fast driftst�lle i
denna stat i fr�ga om varje verksamhet som
denna person bedriver f�r f�retaget. Detta g�l-
ler dock inte, om den verksamhet som denna
person bedriver �r begr�nsad till s�dan som
anges i punkt 4 och som om den bedrevs fr�n
en stadigvarande plats f�r aff�rsverksamhet
inte skulle g�ra denna stadigvarande plats f�r
aff�rsverksamhet till fast driftst�lle enligt be-
st�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 bedri-
ver aff�rsverksamhet i denna stat genom
f�rmedling av m�klare, kommission�r eller
annan oberoende representant, under f�ruts�tt-
ning att s�dan person d�rvid bedriver sin sed-
vanliga aff�rsverksamhet.

7. Den omst�ndigheten att ett bolag med

hemvist i en avtalsslutande stat kontrollerar el-
ler kontrolleras av ett bolag med hemvist i den
andra avtalsslutande staten eller ett bolag som
bedriver aff�rsverksamhet i denna andra stat

534

(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 inbegripet 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 bety-

delse som uttrycket har enligt lagstiftningen i
den avtals slutande stat d�r egendomen �r be-
l�gen. Uttrycket inbegriper dock alltid tillbe-
h�r till fast egendom, levande och d�da inven-
tarier 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 el-
ler fasta ers�ttningar f�r nyttjandet av eller
r�tten att nyttja mineralf�rekomst, k�lla eller
annan naturtillg�ng. Skepp, b�tar och luftfar-
tyg anses inte vara fast egendom.

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

inkomst som f�rv�rvas genom omedelbart
brukande, genom uthyrning eller annan an-
v�ndning av fast egendom.

4. Best�mmelserna i punkterna 1 och 3 till-

l�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 yrkesut�vning.

535

SFS 1998:258

permanent establishment or otherwise) shall
not of itself constitute either company a per-
manent establishment of the other.

Article 6

Income from immovable property

(1) Income derived by a resident of a Con-

tracting State from immovable property (in-
cluding 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 immov-
able property and rights to variable or fixed
payments as consideration for the working of,
or the right to work, mineral deposits, sources
and other natural resources; ships, boats and
aircraft shall not be regarded as immovable
property.

(3) The provisions of paragraph (1) shall

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

(4) The provisions of paragraphs (1) and (3)

shall also apply to the income from immov-
able property of an enterprise and to income
from immovable property used for the per-
formance of independent personal services.

Article 7

Business profits

(1) The profits of an enterprise of a Con-

tracting State shall be taxable only in that
State unless the enterprise carries on business
in the other Contracting State through a per-
manent establishment situated therein. If the
enterprise carries 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 situ-
ated therein, there shall in each Contracting
State be attributed to that permanent establish-

ment the profits which it might be expected to
make if it were a distinct and separate enter-
prise engaged in the same or similar activities
under the same or similar conditions and deal-
ing wholly independently with the enterprise
of which it is a permanent establishment.

(3) In the determination of the profits of a

permanent establishment, there shall be

allowed as deductions expenses which are in-
curred for the purposes of the business of the

permanent establishment, including executive
and general administrative expenses so in-
curred, whether 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 para-

graphs, the profits to be attributed to the per-
manent establishment shall be determined by
the same method year by year unless there is
good and sufficient reason to the contrary.

SFS 1998:258

Artikel 7

Inkomst av r�relse

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

talsslutande stat f�rv�rvar, beskattas endast i
denna stat, s�vida inte f�retaget bedriver r�-
relse i den andra avtals slutande staten fr�n d�r
bel�get fast driftst�lle. Om f�retaget bedriver
r�relse p� nyss angivet s�tt, f�r f�retagets in-
komst 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 bedri-

ver 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 an-
nat, 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 af-
f�rer med det f�retag till vilket driftst�llet h�r.

3. Vid best�mmandet av fast driftst�lles in-

komst medges avdrag f�r utgifter som upp-
kommit f�r det fasta driftst�llet, h�runder in-
begripna utgifter f�r f�retagets ledning och
allm�nna f�rvaltning, 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 ge-
nom 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�ranle-
der annat.

536

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

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

Artikel 8

Sj�fart och luftfart

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

talsslutande stat genom anv�ndningen av
skepp eller luftfartyg i internationell trafik be-
skattas endast i den avtalsslutande stat d�r f�-
retaget har sin verkliga ledning. I fall d� denna
stat p� grund av sin lagstiftning inte kan be-
skatta inkomsten i sin helhet, skall inkomsten
beskattas endast i den avtalsslutande stat d�r
f�retaget har hemvist.

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

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

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

p� inkomst som f�rv�rvas genom deltagande i
en pool, ett gemensamt f�retag eller en inter-
nationell driftsorganisation.

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

b) samma personer direkt eller indirekt del-

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

SFS 1998:258

(6) Where profits include items of income

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

Article 8

Shipping and air transport

(1) Profits from the operation of ships or

aircraft in international traffic shall be taxable
only in the Contracting State in which the
place of effective management of the enter-
prise is situated. If that State according to its
legislation cannot tax the whole of the profits,
the profits shall be taxable only in the Con-
tracting State of which the enterprise is a resi-
dent.

(2) With respect to profits derived by the air

transport consortium Scandinavian Airlines
System (SAS) the provisions of paragraph (1)
shall apply only to such part of the profits as
corresponds to the participation held in that
consortium by SAS Sverige AB, the Swedish
partner of SAS.

(3) The provisions of paragraph (1) shall

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

Article 9

Associated enterprises

(1) Where:
(a) an enterprise of a Contracting State par-

ticipates directly or indirectly in the manage-
ment, control or capital of an enterprise of the
other Contracting State, or

(b) the same persons participate directly or

indirectly in the management, control or capi-

tal of an enterprise of a Contracting State and
an enterprise of the other Contracting State,

537

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 in-
dependent enterprises, then any profits which
would, but for those conditions, have accrued
to one of the enterprises, but, by reason of
those conditions, have not so accrued, may be
included in the profits of that enterprise and
taxed accordingly.

(2) Where a Contracting State includes in

the profits of an enterprise of that State - and
taxes accordingly - profits on which an enter-
prise of the other Contracting State has been
charged to tax in that other State and the pro-
fits so included are profits which would have
accrued to the enterprise of the first-mentioned
State if the conditions made between the two
enterprises had been those which would have
been made between independent enterprises,
then that other State shall make an appropriate
adjustment to the amount of the tax charged
therein on those profits where that other State
considers the adjustment justified. In deter-
mining such adjustment, due regard shall be
had to the other provisions of this Agreement
and the competent authorities of the Con-
tracting States shall if necessary consult each
other.

Article 10

Dividends

(1) Dividends paid by a company which is a

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

(2) Notwithstanding the provisions of para-

graph (1), such dividends may also be taxed in
the Contracting State of which the company
paying the dividends is a resident and accord-
ing to the laws of that State, but if the recipient
is the beneficial owner of the dividends the tax

SFS 1998:258

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 obe-

roende f�retag, f�r all inkomst, som utan s�-
dana villkor skulle ha tillkommit det ena f�re-
taget 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.

2.1 fall d� en avtalsslutande stat i inkomsten

f�r ett f�retag i denna stat inr�knar - och i
�verensst�mmelse d�rmed beskattar - in-
komst, f�r vilken ett f�retag i den andra avtals-
slutande staten beskattats i denna andra stat,
samt den s�lunda inr�knade inkomsten �r s�-
dan som skulle ha tillkommit f�retaget i den
f�rstn�mnda staten om de villkor som avtalats
mellan f�retagen hade varit s�dana som skulle
ha avtalats mellan av varandra oberoende f�re-
tag, skall denna andra stat, om den anser att
det �r ber�ttigat att inkomsten inr�knats p� an-
givet s�tt, genomf�ra vederb�rlig justering av
det skattebelopp som p�f�rts f�r inkomsten
d�r. Vid s�dan justering iakttas �vriga best�m-
melser i detta avtal och de beh�riga myndighe-
terna i de avtalsslutande staterna �verl�gger
vid behov med varandra.

Artikel 10

Utdelning

1. Utdelning fr�n bolag med hemvist i en

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

2. S�dan utdelning f�r - utan hinder av be-

st�mmelserna i punkt 1 - beskattas �ven i den
avtalsslutande stat d�r bolaget som betalar ut-
delningen har hemvist, enligt lagstiftningen i
denna stat, men om mottagaren har r�tt till ut-
delningen f�r skatten inte �verstiga 15 procent

538

av utdelningens bruttobelopp. Om emellertid
den som har r�tt till utdelningen �r ett bolag
(med undantag f�r handelsbolag) som direkt
innehar minst 25 procent av det utbetalande

bolagets kapital skall utdelningen vara undan-
tagen fr�n beskattning i den avtalsslutande stat
i vilken det bolag som betalar utdelningen har
hemvist.

Best�mmelserna i denna punkt ber�r inte

bolagets beskattning f�r den vinst av vilken ut-
delningen betalas.

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

denna artikel inkomst av aktier eller andra r�t-
tigheter, som inte �r fordringar, med r�tt till
andel i vinst, samt inkomst av andra andelar i

bolag, som enligt lagstiftningen i den stat d�r

det utdelande bolaget har hemvist vid beskatt-
ningen behandlas p� samma s�tt som inkomst
av aktier.

4. Best�mmelserna i punkterna 1 och 2 till-

l�mpas inte, om den som har r�tt till utdel-
ningen har hemvist i en avtalsslutande stat och
bedriver r�relse i den andra avtalsslutande sta-
ten, 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 stadigva-
rande anordningen. I s�dant fall till�mpas be-
st�mmelserna i artikel 7 respektive artikel 14.

5. Om bolag med hemvist i en avtalsslu-

tande stat f�rv�rvar inkomst fr�n den andra
avtalsslutande staten, f�r denna andra stat inte
beskatta utdelning som bolaget betalar, utom i
den m�n utdelningen betalas till person med
hemvist i denna andra stat eller i den m�n den
andel p� grund av vilken utdelningen betalas
�ger verkligt samband med fast driftst�lle eller
stadigvarande anordning i denna andra stat,

SFS 1998:258

so charged shall not exceed 15 per cent of the
gross amount of the dividends. However, if the
beneficial owner is a company (other than a
partnership) which holds directly at least 25
per cent of the capital of the company paying
the dividends, the dividends shall be exempt
from tax in the Contracting State of which the
company paying the dividends is a resident.

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 Ar-

ticle means income from shares or other
rights, not being debt-claims, participating in
profits, as well as income from other corporate
rights which is subjected to the same taxation
treatment as income from shares by the laws
of the State of which the company making the
distribution is a resident.

(4) The provisions of paragraphs (1) and (2)

shall not apply if the beneficial owner of the
dividends, being a resident of a Contracting
State, carries on business in the other Con-
tracting State of which the company paying
the dividends is a resident, through a per-
manent establishment situated therein, or per-
forms 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

539

a fixed base situated in that other State, nor
subject the company's undistributed profits to
a tax on the company's undistributed profits,

even if the dividends paid or the undistributed
profits consist wholly or partly of profits or in-
come arising in such other State.

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.

(2) However, such interest may also be

taxed in the Contracting State in which it
arises and according to the laws of that State,
but if the recipient is the beneficial owner of
the interest the tax so charged shall not exceed

10 per cent of the gross amount of the interest.

(3) Notwithstanding the provisions of para-

graph (2) interest, mentioned in paragraph (1),
shall be taxable only in the Contracting State
where the beneficial owner of the interest is a
resident if one of the following requirements is
fulfilled;

(a) the payer or the recipient of the interest

is the Contracting State itself, a statutory body
or a local authority thereof or the Central Bank
of a Contracting State;

(b) the interest is paid in respect of a loan

which has been approved by the Government
in the Contracting State where the payer of the
interest is a resident;

granted or guaranteed by The Swedish Inter-
national Development Authority (SIDA),
Swedfund International AB or The Swedish
Export Credits Guarantee Board (Exportkre-
ditnamnden) or any other institution of a pub-
lic character with the objective to promote ex-
ports or development, if the credit is granted
or guaranteed on preferential conditions;

SFS 1998:258

och ej heller p� bolagets icke utdelade vinst ta
ut en skatt som utg�r p� bolagets icke utdelade
vinst, �ven om utdelningen eller den icke ut-
delade vinsten helt eller delvis utg�rs av in-
komst som uppkommit i denna andra stat.

Artikel 11

R�nta

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

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

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

avtals slutande stat fr�n vilken den h�rr�r, en-
ligt lagstiftningen i denna stat, men om motta-
garen har r�tt till r�ntan f�r skatten inte �ver-
stiga 10 procent av r�ntans bruttobelopp.

3. Utan hinder av best�mmelserna i punkt 2

skall r�nta som anges i punkt 1 beskattas en-
dast i den avtalsslutande stat d�r den som har

r�tt till r�ntan har hemvist, under f�ruts�ttning
att ett av f�ljande villkor �r uppfyllda:

a) r�ntan betalas av eller till en avtalsslu-

tande stat, av eller till dess offentligr�ttsliga
personer eller lokala myndigheter eller cen-
tralbanken i en avtalsslutande stat;

b) r�ntan betalas p� grund av l�n som god-

k�nts av regeringen i den avtalsslutande stat
d�r den som betalar r�ntan har hemvist;

c) r�ntan betalas p� grund av l�n som bevil-

jas eller garanteras av Styrelsen f�r internatio-

nellt utvecklingssamarbete (SIDA), Swedfund
International AB eller Exportkreditn�mnden
eller av annan institution av offentligr�ttslig
karakt�r med syfte att fr�mja export eller ut-
veckling under f�ruts�ttning att krediten be-
viljats eller garanterats p� f�rm�nliga villkor;

540

d) r�ntan betalas p� grund av l�n som bevil-

jas av en bank.

4. Med uttrycket r�nta f�rst�s i denna ar-

tikel inkomst av varje slags fordran, antingen
den s�kerst�llts genom inteckning i fast egen-
dom eller inte och antingen den medf�r r�tt till
andel i g�lden�rens vinst eller inte. Uttrycket
�syftar s�rskilt inkomst av v�rdepapper som
utf�rdats av staten och inkomst av obligationer
eller debentures, d�ri inbegripet agiobelopp
och vinster som h�nf�r sig till s�dana v�rde-
papper, obligationer eller debentures. Straffav-
gift p� grund av sen betalning anses inte som
r�nta vid till�mpningen av denna artikel.

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

till�mpas inte, om den som har r�tt till r�ntan
har hemvist i en avtalsslutande stat och bedri-
ver r�relse i den andra avtals slutande staten,
fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast
driftst�lle eller ut�var sj�lvst�ndig yrkesverk-
samhet i denna andra stat fr�n d�r bel�gen sta-
digvarande anordning, samt den fordran f�r
vilken r�ntan betalas �ger verkligt samband
med det fasta driftst�llet eller den stadigva-
rande anordningen. I s�dant fall till�mpas be-
st�mmelserna i artikel 7 respektive artikel 14.

6. R�nta anses h�rr�ra fr�n en avtalsslu-

tande stat om utbetalaren �r den staten sj�lv,
en lokal myndighet eller person med hemvist i
denna stat. Om emellertid den person som be-
talar r�ntan, antingen han har hemvist i en av-
talsslutande 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.

SFS 1998:258

(d) the interest is paid in respect of a loan

granted by a bank.

(4) The term interest as used in this Art-

icle means income from debt-claims of every
kind, whether or not secured by mortgage and
whether or not carrying a right to participate in
the debtor's profits, and in particular, income
from government securities and income from
bonds or debentures, including premiums and
prizes attaching to such securities, bonds or
debentures. Penalty charges for late payment
shall not be regarded as interest for the pur-

pose of this Article.

(5) The provisions of paragraphs (1), (2)

and (3) shall not apply if the beneficial owner
of the interest, being a resident of a Con-

tracting 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 inde-
pendent personal services from a fixed base si-
tuated therein, and the debtclaim in respect of
which the interest is paid is effectively con-
nected with such permanent establishment or
fixed base. In such case the provisions of Art-
icle 7 or Article 14, as the case may be, shall
apply.

(6) Interest shall be deemed to arise in a

Contracting State when the payer is that State
itself, a local authority or a resident of that
State. Where, however, the person paying the
interest, whether he is a resident of a Contrac-
ting 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 estab-
lishment or fixed base, then such interest shall

be deemed to arise in the State in which the per-
manent establishment or fixed base is situated.

541

(7) Where by reason of a special relation-

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

having regard to the debtclaim for which it is
paid, exceeds the amount which would have
been agreed upon by the payer and the benefi-
cial owner in the absence of such relationship,
the provisions of this Article shall apply only
to the lastmentioned amount. In such case, the
excess part of the payments shall remain tax-
able according to the laws of each Contracting
State, due regard being had to the other provi-

sions of this Agreement.

Article 12

Royalties

(1) Royalties arising in a Contracting State

and paid to a resident of the other Contracting
State shall be taxable only in that other State if
such resident is the beneficial owner of the
royalties.

(2) The term "royalties" as used in this Art-

icle means payments of any kind received as a
consideration for the use of, or the right to use,
any copyright of literary, artistic or scientific
work including cinematograph films and films
or tapes for radio or television broadcasting,
any patent, trade mark, design or model, plan,
secret formula or process, or for information
concerning industrial, commercial or scientific
experience.

(3) The provisions of paragraph (1) shall not

apply if the beneficial owner of the royalties,

being a resident of a Contracting State, carries
on business in the other Contracting State in
which the royalties arise, through a permanent
establishment situated therein, or performs in
that other State independent personal services
from a fixed base situated therein, and the
right or property in respect of which the royal-

SFS 1998:258

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

mellan utbetalaren och den som har r�tt till
r�ntan eller mellan dem b�da och annan per-
son r�ntebeloppet, med h�nsyn tagen till den
fordran f�r vilken r�ntan betalas, �verstiger
det belopp som skulle ha avtalats mellan utbe-
talaren och den som har r�tt till r�ntan om s�-
dana f�rbindelser inte f�relegat, till�mpas be-
st�mmelserna i denna artikel endast p� sist-
n�mnda belopp. I s�dant fall beskattas �ver-
skjutande belopp enligt lagstiftningen i
vardera avtalsslutande staten med iakttagande
av �vriga best�mmelser i detta avtal.

Artikel 12

Royalty

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

tande stat och som betalas till person med
hemvist i den andra avtalsslutande staten, be-

skattas endast i denna andra stat, om personen
i fr�ga har r�tt till royaltyn.

2. Med uttrycket "royalty" f�rst�s i denna

artikel varje slags betalning som tas emot s�-
som ers�ttning f�r nyttjandet av eller f�r r�tten
att nyttja upphovsr�tt till litter�rt, konstn�rligt
eller vetenskapligt verk, h�ri inbegripet bio-
graffilm och film eller band f�r radio- eller te-
levisionsuts�ndning, patent, varum�rke, m�ns-

ter eller modell, ritning, hemligt recept eller
hemlig tillverkningsmetod eller f�r upplysning
om erfarenhetsr�n av industriell, kommersiell
eller vetenskaplig natur.

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

om den som har r�tt till royaltyn har hemvist i
en avtalsslutande stat och bedriver r�relse i
den andra avtalsslutande staten, fr�n vilken
royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle
eller ut�var sj�lvst�ndig yrkesverksamhet i
denna andra stat fr�n d�r bel�gen stadigva-
rande anordning, samt den r�ttighet eller egen-
dom i fr�ga om vilken royaltyn betalas �ger

542

verkligt samband med det fasta driftst�llet el-
ler den stadigvarande anordningen. I s�dant
fall till�mpas best�mmelserna i artikel 7 res-

pektive artikel 14.

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

tande stat om utbetalaren �r staten sj�lv, en lo-
kal myndighet eller person med hemvist i
denna stat. Om emellertid den person som be-
talar royaltyn, antingen han har hemvist i en
avtalsslutande stat eller inte, i en avtalsslu-
tande stat har fast driftst�lle eller stadig-
varande anordning i samband varmed skyldig-
heten att betala royaltyn uppkommit, och ro-
yaltyn belastar det fasta driftst�llet eller den
stadigvarande anordningen, anses royaltyn
h�rr�ra fr�n den stat d�r det fasta driftst�llet
eller den stadigvarande anordningen finns.

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

mellan utbetalaren och den som har r�tt till
royaltyn eller mellan dem b�da och annan per-
son royaltybeloppet, med h�nsyn tagen till det
nyttjande, den r�ttighet eller den upplysning
f�r vilken royaltyn betalas, �verstiger det be-
lopp som skulle ha avtalats mellan utbetalaren
och den som har r�tt till royaltyn om s�dana
f�rbindelser inte f�relegat, till�mpas best�m-
melserna i denna artikel endast p� sistn�mnda
belopp. I s�dant fall beskattas �verskjutande
belopp enligt lagstiftningen i vardera avtals-
slutande staten med iakttagande av �vriga
best�mmelser i detta avtal.

Artikel 13

Realisationsvinst

1. Vinst, som person med hemvist i en av-

talsslutande 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 avtalsslu-
tande staten, f�r beskattas i denna andra stat.

2. Vinst p� grund av �verl�telse av andelar i

ett bolag vars tillg�ngar huvudsakligen best�r

SFS 1998:258

ties 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.

(4) Royalties shall be deemed to arise in a

Contracting State when the payer is that State
itself, a local authority or a resident of that
State. Where, however, the person paying the
royalties, whether he is a resident of a Con-
tracting State or not, has in a Contracting State
a permanent establishment or a fixed base in
connection with which the liability to pay the
royalties was incurred, and such royalties are
borne by such permanent establishment or
fixed base, then such royalties shall be deemed
to arise in the State in which the permanent es-
tablishment or fixed base is situated.

(5) Where by reason of a special relation-

ship between the payer and the beneficial
owner or between both of them and some other

person, the amount of the royalties, having re-
gard 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 re-
lationship, 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 Agreement.

Article 13

Capital gains

(1) Gains derived by a resident of a Con-

tracting State from the alienation of immov-
able property referred to in Article 6 and situ-
ated in the other Contracting State may be
taxed in that other State.

(2) Gains derived by a resident of a Con-

tracting State from the alienation of shares in a

543

company the assets of which consist princi-
pally of immovable property referred to in
Article 6 and situated in the other Contracting
State may be taxed in that other State.

(3) Gains from alienation of movable prop-

erty forming part of the business property of a
permanent establishment which an enterprise
of a Contracting State has in the other Con-
tracting State or of movable property pertain-
ing to a fixed base available to a resident of a
Contracting State in the other Contracting
State for the purpose of performing independ-
ent personal services, including such gains
from the alienation of such a permanent estab-
lishment (alone or with the whole enterprise)
or of such fixed base, may be taxed in that
other State.

(4) Gains from the alienation of ships or air-

craft operated in international traffic or mov-
able property pertaining to the operation of
such ships or aircraft, shall be taxable only in
the Contracting State in which the place of ef-
fective management of the enterprise is situ-
ated. If that State according to its legislation
cannot tax the whole of the gains, the gains

shall be taxable only in the Contracting State
of which the alienator is a resident.

With respect to gains derived by the air

transport consortium Scandinavian Airlines
System (SAS), the provisions of this para-
graph shall apply only to such portion of the
gains as corresponds to the participation held
in that consortium by SAS Sverige AB, the

Swedish partner of SAS.

(5) Gains from the alienation of any prop-

erty 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) Notwithstanding the provisions of para-

graph (5), gains from the alienation of any

SFS 1998:258

av s�dan fast egendom som avses i artikel 6
och som �r bel�gen i den andra avtals slutande
staten, f�r beskattas i denna andra stat.

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

dom, som utg�r del av r�relsetillg�ngarna i
fast driftst�lle, vilket ett f�retag i en avtalsslu-
tande stat har i den andra avtalsslutande staten,
eller av l�s egendom, h�nf�rlig till stadigva-
rande anordning f�r att ut�va sj�lvst�ndig yr-
kesverksamhet, som person med hemvist i en
avtalsslutande stat har i den andra avtalsslu-
tande 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 tillsam-
mans med hela f�retaget) eller av s�dan sta-
digvarande anordning.

4. Vinst p� grund av �verl�telse av skepp el-

ler luftfartyg som anv�nds i internationell tra-
fik, eller l�s egendom som �r h�nf�rlig till an-
v�ndningen av s�dana skepp eller luftfartyg,
beskattas endast i den avtalsslutande stat d�r
f�retaget har sin verkliga ledning. I fall d�
denna stat p� grund av sin lagstiftning inte kan
beskatta vinsten i sin helhet, skall vinsten be-

skattas endast i den avtals slutande stat i vilken

�verl�taren har hemvist.

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

konsortiet Scandinavian Airlines System

(SAS) till�mpas best�mmelserna i denna
punkt endast i fr�ga om den del av vinsten som
motsvarar den andel i konsortiet vilken inne-
has av SAS Sverige AB, den svenske del�ga-
ren i SAS.

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

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

6. Vinst p� grund av �verl�telse av egendom

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

544

hemvist i en avtalsslutande stat och som f�tt
hemvist i den andra avtalsslutande staten f�r -
utan hinder av best�mmelserna i punkt 5 - be-
skattas i den f�rstn�mnda staten.

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 avtals slutande staten har
stadigvarande anordning, som regelm�ssigt
st�r till hans f�rfogande f�r att ut�va verksam-
heten. Om han har s�dan stadigvarande anord-
ning, f�r inkomsten beskattas i denna andra
stat men endast s� stor del av den som �r h�n-
f�rlig till denna stadigvarande anordning.

2. Uttrycket "fritt yrke" inbegriper s�rskilt

sj�lvst�ndig vetenskaplig, litter�r och konst-
n�rlig verksamhet, uppfostrings- och under-
visningsverksamhet samt s�dan sj�lvst�ndig
verksamhet som l�kare, advokat, ingenj�r, ar-

kitekt, tandl�kare och revisor ut�var.

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

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

annan liknande ers�ttning som person med

hemvist i en avtalsslutande stat uppb�r p�
grund av anst�llning endast i denna stat, s�-
vida inte arbetet utf�rs i den andra avtals-
slutande staten. Om arbetet utf�rs i denna an-
dra 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

18 SFS1998

SFS 1998:258

property derived by an individual who has
been a resident of a Contracting State and who
has become a resident of the other Contracting

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

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 such a fixed base, the income may be
taxed in the other State but only so much
thereof as is attributable to that fixed base.

(2) The term "professional services" includes

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

Article 15

Dependent personal services

(1) Subject to the provisions of Articles 16,

18 and 19, salaries, wages and other similar

remuneration derived by a resident of a Con-
tracting State in respect of an employment

shall be taxable only in that State unless the
employment is exercised in the other Con-

tracting State. If the employment is so exer-
cised, such remuneration as is derived there-
from may be taxed in that other State.

(2) Notwithstanding the provisions of para-

graph (1), remuneration derived by a resident

545

hemvist i en avtalsslutande stat och som f�tt
hemvist i den andra avtalsslutande staten f�r -
utan hinder av best�mmelserna i punkt 5 - be-
skattas i den f�rstn�mnda staten.

Artikel 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som en fysisk person med hem-

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, ar-

kitekt, tandl�kare och revisor ut�var.

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

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

annan liknande ers�ttning som person med

2. Utan hinder av best�mmelserna i punkt 1

beskattas ers�ttning, som person med hemvist

18 SFS1998

SFS 1998:258

property derived by an individual who has
been a resident of a Contracting State and who
has become a resident of the other Contracting

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

Article 14

Independent personal services

(1) Income derived by an individual who is

a resident of a Contracting State in respect of

(2) The term "professional services" includes

Article 15

Dependent personal services

(1) Subject to the provisions of Articles 16,

18 and 19, salaries, wages and other similar

remuneration derived by a resident of a Con-
tracting State in respect of an employment

shall be taxable only in that State unless the
employment is exercised in the other Con-

tracting State. If the employment is so exer-
cised, such remuneration as is derived there-
from may be taxed in that other State.

(2) Notwithstanding the provisions of para-

graph (1), remuneration derived by a resident

545

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 ag-
gregate 183 days in any twelve month period
commencing or ending in the fiscal year con-
cerned; and

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

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

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

(3) Notwithstanding the preceding provi-

sions of this Article, remuneration derived in

respect of an employment exercised aboard a

ship or aircraft operated in international traffic
may be taxed in the Contracting State in which

the place of effective management of the en-
terprise is situated. Where a resident of Swe-
den derives remuneration in respect of an
employment exercised aboard an aircraft oper-

ated 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 direc-
tors of a company which is a resident of the
other Contracting State may be taxed in that
other State.

SFS 1998:258

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 un-

der tidsperiod eller tidsperioder som samman-
lagt inte �verstiger 183 dagar under en tolv-
m�nadersperiod som b�rjar eller slutar under
beskattnings�ret i fr�ga, och

b) ers�ttningen betalas av arbetsgivare som

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

c) ers�ttningen inte belastar fast driftst�lle

eller stadigvarande anordning som arbetsgiva-
ren 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 ut-
f�rs ombord p� skepp eller luftfartyg i interna-
tionell trafik beskattas i den avtalsslutande stat
d�r f�retaget har sin verkliga ledning. Om per-

son med hemvist i Sverige uppb�r inkomst 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 sty-
relse eller annat liknande organ i bolag med
hemvist i den andra avtalsslutande staten, f�r
beskattas i denna andra stat.

546

Artikel 17

Artister och sportut�vare

1. Utan hinder av best�mmelserna i artik-

larna 14 och 15 f�r inkomst, som person med
hemvist i en avtalsslutande stat f�rv�rvar ge-
nom sin personliga verksamhet i den andra av-
talsslutande staten i egenskap av underh�ll-
ningsartist, s�som teater- eller filmsk�de-
spelare, radio- eller televisionsartist eller mu-
siker, eller i egenskap av sportut�vare, be-
skattas i denna andra stat.

2. I fall d� inkomst genom personlig verk-

samhet, som underh�llningsartist eller sportut-
�vare bedriver i denna egenskap, inte tillfaller

underh�llningsartisten eller sportut�varen

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 underh�llningsartisten eller sportut�varen

bedriver verksamheten.

3. S�dan inkomst skall emellertid undantas

fr�n skatt i den avtalsslutande stat d�r verk-
samheten ut�vas om detta sker i enlighet med
ett speciellt program f�r kulturellt utbyte som
�verenskommits mellan regeringarna i de tv�
avtalsslutande staterna.

Artikel 18

Pensioner, livr�ntor och liknande betalningar

1. Pension och annan ers�ttning som har

samband med tidigare anst�llning, ers�ttning

enligt en avtalsslutande stats g�llande social-
f�rs�kringslagstiftning och livr�nta, som h�r-
r�r fr�n en avtals slutande stat och betalas till
person med hemvist i den andra avtals slutande

staten, f�r beskattas i den f�rstn�mnda staten.

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

st�llt belopp, som utbetalas periodiskt p� fast-
st�llda tider under en persons livstid eller un-

SFS 1998:258

Article 17

Artistes and sportsmen

(1) Notwithstanding the provisions of Art-

icles 14 and 15, income derived by a resident
of a Contracting State as an entertainer, 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) Such income shall, however, be exempt

from tax in the Contracting State in which
these activities are exercised, if such activities
are exercised pursuant to a special program for
cultural exchange agreed upon between the
Governments of the two Contracting States.

Article 18

Pensions, annuities and similar payments

(1) Pensions and other remuneration in con-

nection with past employment, social security
payments under the law in force in a Contract-
ing State and annuities, arising in a Contract-
ing State and paid to a resident of the other
Contracting State may be taxed in the first-
mentioned Contracting State.

(2) The term "annuity" means a stated sum

payable periodically at stated times during life

or during a specified or ascertainable period of

547

time under an obligation to make the payments
in return for adequate and full consideration in
money or money's worth.

Article 19

Government service

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

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

(b) However, such remuneration shall be

taxable only in the other Contracting State if
the services are rendered in that other State
and the individual is a resident of that State
who:

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

State solely for the purpose of ren-
dering the services.

(2) The provisions of Articles 15 and 16

shall apply to remuneration in respect of ser-
vices rendered in connection with a business
carried on by a Contracting State or a local
authority thereof.

Article 20

Students

Payments which a student or business ap-

prentice who is or was immediately before
visiting a Contracting State a resident of the
other Contracting State and who is present in
the firstmentioned 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, pro-
vided that such payments arise from sources
outside that State.

SFS 1998:258

der angiven eller fastst�llbar tidsperiod och
som utg�r p� grund av f�rpliktelse att verk-
st�lla dessa utbetalningar som ers�ttning f�r
d�remot fullt svarande vederlag i pengar eller

pengars v�rde.

Artikel 19

Offentlig tj�nst

1. a) Ers�ttning (med undantag f�r pension),

som betalas av en avtalsslutande stat eller en
av dess lokala myndigheter till fysisk person

p� grund av arbete som utf�rts i denna stats el-
ler dess lokala myndigheters tj�nst, beskattas
endast i denna stat.

b) S�dan ers�ttning beskattas emellertid en-

dast i den andra avtalsslutande staten om arbe-
tet utf�rs i denna andra stat och personen i
fr�ga har hemvist i denna stat och

1) �r medborgare i denna stat, eller

2) inte fick hemvist i denna stat uteslu-

tande f�r att utf�ra arbetet.

2. Best�mmelserna i artiklarna 15 och 16

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

Artikel 20

Studerande

Studerande och aff�rspraktikant, som har

eller omedelbart f�re vistelsen i en avtalsslu-
tande stat hade hemvist i den andra avtals-
slutande staten och som vistas i den f�rst-
n�mnda staten uteslutande f�r sin undervis-
ning 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�ruts�tt-
ning att beloppen h�rr�r fr�n k�lla utanf�r
denna stat.

548

Artikel 21

Annan inkomst

1. Inkomst som person med hemvist i en

avtalsslutande stat f�rv�rvar och som inte

behandlas i f�reg�ende artiklar av detta avtal
beskattas endast i denna stat, oavsett varifr�n
inkomsten h�rr�r.

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

p� inkomst, med undantag f�r inkomst av fast
egendom som avses i artikel 6 punkt 2, om
mottagaren av inkomsten har hemvist i en
avtals slutande 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 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 inkomsten be-
talas �ger verkligt samband med det fasta
driftst�llet eller den stadigvarande anord-
ningen. I s�dant fall till�mpas best�mmelserna
i artikel 7 respektive artikel 14.

Artikel 22

F�rm�genhet

1. F�rm�genhet best�ende av s�dan fast

egendom som avses i artikel 6, vilken person
med hemvist i en avtalsslutande stat innehar
och vilken �r bel�gen i den andra avtals slu-
tande staten f�r beskattas i denna andra stat.

2. F�rm�genhet best�ende av l�s egendom,

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

SFS 1998:258

Article 21

Other income

(1) Items of income of a resident of a Con-

tracting State, wherever arising, not dealt with
in the foregoing Articles of this Agreement
shall be taxable only in that State.

(2) The provisions of paragraph (1) shall not

apply to income, other than income from

immovable property as defined in paragraph

(2) of Article 6, if the recipient of such in-
come, being a resident of a Contracting State,
carries on business in the other Contracting
State through a permanent establishment situ-
ated 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 effec-
tively connected with such permanent estab-
lishment or fixed base. In such case the provi-

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

Article 22

Capital

(1) Capital represented by immovable prop-

erty referred to in Article 6, owned by a resi-
dent of a Contracting State and situated in the
other Contracting State, may be taxed in that
other State.

(2) Capital represented by movable property

forming part of the business property of a per-
manent establishment which an enterprise of a
Contracting State has in the other Contracting
State or by movable property pertaining to a
fixed base, available to an individual who is a
resident of a Contracting State, in the other
Contracting State for the purpose of per-
forming independent personal services, may
be taxed in that other State.

549

(3) Capital represented by ships and aircraft

operated in international traffic and by mov-
able property pertaining to the operation of
such ships and aircraft, shall be taxable only in
the Contracting State in which the place of ef-
fective management of the enterprise is situ-
ated.

With respect to capital owned by the air

transport consortium Scandinavian Airlines
System (SAS) this provision shall apply only
to such part of the capital as corresponds to the
participation held in that consortium by SAS
Sverige AB, the Swedish partner of SAS.

Article 23

Elimination of double taxation

(1) Double taxation for the residents of

Macedonia shall be eliminated as follows:

Where a resident of Macedonia derives in-

come or owns capital which in accordance
with the provisions of this Agreement may be
taxed in Sweden, Macedonia shall allow:

(a) as deduction of the income tax of that

resident an amount equal to the income tax
paid in Sweden;

(b) as deduction of the capital tax of the

resident, an amount equal to the capital tax
paid in Sweden.

Such deductions shall not, however, exceed

that part of the income tax computed before
the deduction is given, which is appropriate to
the income or the capital which may be taxed
in Sweden.

of the Agreement income derived or capital
owned by a resident of Macedonia is exempt
from tax in Macedonia, Macedonia may
nevertheless, in calculating the amount of tax
on the remaining income or capital of such re-
sident, take into account the exempted income
or capital.

SFS 1998:258

3. F�rm�genhet best�ende av skepp och

luftfartyg som anv�nds i internationell trafik
och av l�s egendom som �r h�nf�rlig till an-
v�ndningen av s�dana skepp och luftfartyg be-
skattas endast i den avtalsslutande stat d�r f�-
retaget har sin verkliga ledning.

Best�mmelserna i denna punkt till�mpas

betr�ffande f�rm�genhet som innehas av luft-
fartskonsortiet Scandinavian Airlines System

(SAS) endast i fr�ga om den del av f�rm�gen-
heten som motsvarar den andel i konsortiet
som innehas av SAS Sverige AB, den svenske
del�garen i SAS.

Artikel 23

Undanr�jande av dubbelbeskattning

1. F�r personer med hemvist i Makedonien

skall dubbelbeskattning undvikas p� f�ljande
s�tt:

Om person med hemvist i Makedonien f�r-

v�rvar inkomst eller innehar f�rm�genhet som
enligt best�mmelserna i detta avtal f�r beskat-
tas i Sverige, skall Makedonien:

a) fr�n skatten p� denna persons inkomst

avr�kna ett belopp motsvarande den inkomst-
skatt som betalats i Sverige;

b) fr�n skatten p� denna persons f�rm�gen-

het avr�kna ett belopp motsvarande den
f�rm�genhetsskatt som betalats i Sverige.

Avr�kningsbeloppet skall emellertid inte i

n�gotdera fallet �verstiga den del av inkomst-
skatten eller f�rm�genhetsskatten, ber�knad
utan s�dan avr�kning, som bel�per p� den in-
komst eller den f�rm�genhet som f�r beskattas
i Sverige.

c) Om inkomst, som person med hemvist i

Makedonien f�rv�rvar, eller f�rm�genhet, som
s�dan person innehar, enligt best�mmelse i av-
talet �r undantagen fr�n skatt i Makedonien,
f�r Makedonien likv�l vid best�mmandet av
beloppet av skatten p� denna persons �ter-
st�ende inkomst eller f�rm�genhet beakta den

550

inkomst eller f�rm�genhet som undantagits
fr�n skatt.

2. Betr�ffande Sverige skall dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

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

var inkomst som enligt makedonisk lagstift-
ning och i enlighet med best�mmelserna i
detta avtal f�r beskattas i Makedonien, 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 som anges h�r �ndras) - fr�n den
svenska skatten p� inkomsten avr�kna ett be-
lopp motsvarande den makedoniska skatt som
erlagts p� inkomsten.

b) Om en person med hemvist i Sverige f�r-

v�rvar inkomst, som enligt best�mmelserna i
detta avtal beskattas endast i Makedonien, f�r
Sverige vid fastst�llandet av skattesatsen f�r
svensk progressiv skatt beakta den inkomst
som skall beskattas endast i Makedonien.

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

�r utdelning fr�n bolag med hemvist i Make-
donien till bolag med hemvist i Sverige
undantagen fr�n svensk skatt enligt best�m-
melserna i svensk lag om skattebefrielse f�r
utdelning som erh�lls av svenska bolag fr�n
dotterbolag utomlands.

d) Vid till�mpningen av a) skall en skatt p�

5 procent p� bruttobeloppet anses ha erlagts i
Makedonien p� royalty som erh�llits s�som er-
s�ttning f�r nyttjandet av patent, m�nster eller
modell, ritning, hemligt recept eller hemlig
tillverkningsmetod eller f�r upplysning om er-
farenhetsr�n av industriell, kommersiell eller
vetenskaplig natur, om nyttjandet skett i in-
dustriell verksamhet eller tillverk-
ningsverksamhet, jordbruk (d�ri inbegripet
boskapsuppf�dning), skogsbruk, fiske eller tu-
rism (d�ri inbegripet restaurang- och hotell-

SFS 1998:258

(2) In the case of Sweden, double taxation

shall be avoided as follows:

(a) Where a resident of Sweden derives in-

come which under the laws of Macedonia and
in accordance with the provisions of this
Agreement may be taxed in Macedonia, Swe-
den shall allow - subject to the provisions of
the laws of Sweden concerning credit for fo-
reign tax (as it may be amended from time to
time without changing the general principle
hereof) - as a deduction from the tax on such
income, an amount equal to the Macedonian
tax paid in respect of such income.

(b) Where a resident of Sweden derives in-

come which, in accordance with the provi-
sions of this Agreement, shall be taxable only
in Macedonia, Sweden may, when determi-
ning the graduated rate of Swedish tax, take
into account the income which shall be taxable
only in Macedonia.

paragraph (a) of this paragraph, dividends paid
by a company which is a resident of Mace-
donia to a company which is a resident of

Sweden shall be exempt from Swedish tax
according to the provisions of Swedish law
governing the exemption of tax on dividends

paid to Swedish companies by subsidiaries

abroad.

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

this paragraph the Macedonian tax paid in re-

spect of royalties received as a consideration
for the use of any patent, design or model,

plan, secret formula or process, or for
information concerning industrial, commercial
or scientific experience shall, where it has
been used in an industrial or manufacturing

activity, agriculture (including cattle raising),
forestry, fishing or tourism (including restau-
rants and hotels), provided that the activities
have been carried out in Macedonia, a Mace-

551

donian tax of 5 per cent of the gross amount of
such royalties shall be considered to have been
paid. For the purpose of sub-paragraph (a) of
this paragraph the term Macedonian tax
paid shall be deemed to include the Macedo-
nian tax which would have been paid but for
any time-limited exemption or reduction of tax
granted under incentive provisions contained
in Macedonian law designed to promote eco-
nomic development to the extent that such ex-
emption or reduction is granted for profits
from any such activities, carried out in Mace-
donia, mentioned in the previous sentence.

(e) For the purpose of sub-paragraph (c) of

this paragraph, a tax of 15 per cent shall be
considered to have been paid on the profits out
of which the dividends are paid, if the com-
pany which is a resident of Macedonia has
derived the profits principally from industrial
or manufacturing activities as well as agricul-
ture (including cattle raising), forestry, fishing
or tourism (including restaurants and hotels),
provided that the activities have been carried
out in Macedonia.

(f) The provisions of sub-paragraphs (d) and

(e) shall apply only for the first five years
during which this Agreement is effective. This

period may be extended by a mutual agree-
ment between the competent authorities.

(g) Where a resident of Sweden owns capi-

tal which, under the laws of Macedonia and in
accordance with the provisions of this Agree-
ment, may be taxed in Macedonia, Sweden

shall allow as a deduction from the tax on such

capital an amount equal to the property tax
paid in Macedonia in respect of such capital.
Such deduction shall not, however, exceed that
part of the Swedish capital tax as computed
before the deduction is given, which is appro-
priate to the capital which may be taxed in
Macedonia.

SFS 1998:258

verksamhet), under f�ruts�ttning att verksam-
heten bedrivits i Makedonien. Vid till�mp-
ningen av a) i denna punkt anses uttrycket

den makedoniska skatt som erlagts inne-

fatta makedonisk skatt som skulle ha erlagts,
men som p� grund av tidsbegr�nsade best�m-
melser i makedonisk lagstiftning avsedd att
fr�mja ekonomisk utveckling inte erlagts eller
erlagts med l�gre belopp, under f�ruts�ttning
att s�dan befrielse eller l�ttnad fr�n skatt givits
betr�ffande vinst fr�n s�dan verksamhet som
angetts i f�reg�ende mening.

e) Vid till�mpningen av c) ovan skall en

skatt p� 15 procent anses ha erlagts p� den
vinst av vilken utdelningen betalas av bolaget
med hemvist i Makedonien, om vinsten h�rr�r
fr�n industriell verksamhet eller tillverknings-
verksamhet eller fr�n jordbruk (d�ri inbegripet

boskapsuppf�dning), skogsbruk, fiske eller tu-
rism (d�ri inbegripet restaurang- och hotell-
verksamhet), allt under f�ruts�ttning att verk-

samheten bedrivits i Makedonien.

f) Best�mmelserna i d) och e) g�ller endast

betr�ffande de fem f�rsta �ren under vilka
detta avtal till�mpas. Denna period kan f�r-
l�ngas genom �msesidig �verenskommelse
mellan de beh�riga myndigheterna.

g) Om en person med hemvist i Sverige

innehar f�rm�genhet som i enlighet med lag-

stiftningen i Makedonien och best�mmelserna
i detta avtal f�r beskattas i Makedonien, skall
Sverige fr�n skatten p� denna f�rm�genhet av-

r�kna ett belopp motsvarande den f�rm�gen-
hetsskatt som erlagts i Makedonien. Avr�k-
ningsbeloppet skall emellertid inte �verstiga
den del av f�rm�genhetsskatten, ber�knad
utan s�dan avr�kning, som bel�per p� den f�r-
m�genhet som f�r beskattas i Makedonien.

552

Artikel 24

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat skall

inte i den andra avtals slutande staten bli f�re-
m�l f�r beskattning eller d�rmed samman-
h�ngande krav som �r av annat slag eller mer
tyngande �n den beskattning och d�rmed sam-
manh�ngande krav som medborgare i denna
andra stat under samma f�rh�llanden �r eller
kan bli underkastad. Utan hinder av best�m-
melserna i artikel 1 till�mpas denna best�m-
melse �ven p� person som inte har hemvist i
en avtalsslutande stat eller i b�da avtalsslu-
tande staterna.

2. Beskattningen av fast driftst�lle, som f�-

retag i en avtalsslutande stat har i den andra
avtals slutande staten, skall i denna andra stat
inte vara mindre f�rdelaktig �n beskattningen

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

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

9 punkt 1, artikel 11 punkt 7 eller artikel 12
punkt 5 till�mpas, �r r�nta, royalty och annan
betalning fr�n f�retag i en avtalsslutande stat
till person med hemvist i den andra avtalsslu-
tande staten avdragsgilla vid best�mmandet av
den beskattningsbara inkomsten f�r s�dant f�-
retag p� samma villkor som betalning till per-
son med hemvist i den f�rstn�mnda staten. P�
samma s�tt �r skuld som f�retag i en avtals-
slutande stat har till person med hemvist i den
andra avtalsslutande staten avdragsgill vid

best�mmandet av s�dant f�retags beskatt-
ningsbara f�rm�genhet p� samma villkor som

skuld till person med hemvist i den f�rst-

n�mnda staten.

4. F�retag i en avtalsslutande stat, vars kapi-

tal helt eller delvis �gs eller kontrolleras, di-
rekt eller indirekt, av en eller flera personer
med hemvist i den andra avtalsslutande staten,

SFS 1998:258

Article 24

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 persons who
are not residents of one or both of the Con-
tracting States.

(2) The taxation on a permanent establish-

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

(3) Except where the provisions of para-

graph (1) of Article 9, paragraph (7) of Article

11, or paragraph (5) of Article 12, apply, inter-

est, royalties and other disbursements paid by
an enterprise of a Contracting State to a resi-
dent of the other Contracting State shall, for
the purpose of determining the taxable profits
of such enterprise, be deductible under the
same conditions as if they had been paid to a
resident of the first-mentioned State. Similarly,
any debts of an enterprise of a Contracting
State to a resident of the other Contracting

State shall, for the purpose of determining the

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

(4) Enterprises of a Contracting State, the

capital of which is wholly or partly owned or
controlled, directly or indirectly, by one or
more residents of the other Contracting State,

553

shall not be subject in the first-mentioned
State to any taxation or any requirement con-
nected therewith which is other or more bur-
densome than the taxation and connected
requirements to which other similar enter-

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

(5) The provision of this Article shall not be

construed as obliging a Contracting State to
grant to residents of the other Contracting
State any personal allowances, reliefs or re-
ductions for taxation purposes on account of
civil status or family responsibilities which it
grants to its own residents.

(6) The provisions of this Article shall, not-

withstanding the provisions of Article 2, apply
to taxes of every kind and description.

Article 25

Mutual agreement procedure

(1) Where a person considers that the ac-

tions of one or both of the Contracting States
result or will result for him in taxation not in

accordance with the provisions of this Agree-
ment, he may, irrespective of the remedies
provided by the domestic law of those States,
present his case to the competent authority of
the Contracting State of which he is a resident
or, if his case comes under paragraph (1) of
Article 24, to that of the Contracting States of
which he is a national. The case must be pre-
sented within three years from the first noti-
fication of the action resulting in taxation not
in accordance with the provisions of the
Agreement.

(2) The competent authority shall endeav-

our, if the objection appears to it to be justified
and if it is not itself able to arrive at a satisfact-
ory solution, to resolve the case by mutual

SFS 1998:258

skall inte i den f�rstn�mnda staten bli f�rem�l
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 i
den f�rstn�mnda staten �r eller kan bli under-
kastat.

5. Best�mmelserna i denna artikel anses inte

medf�ra skyldighet f�r en avtalsslutande stat
att medge person med hemvist i den andra av-
talsslutande staten s�dant personligt avdrag
vid beskattningen, s�dan skattebefrielse eller

skatteneds�ttning p� grund av civilst�nd eller
f�rs�rjningsplikt mot familj som medges per-
son med hemvist i den egna staten.

6. Utan hinder av best�mmelserna i artikel 2

till�mpas best�mmelserna i denna artikel p�
skatter av varje slag och beskaffenhet.

Artikel 25

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 be-
st�mmelserna i detta avtal, kan han, utan att
detta p�verkar hans r�tt att anv�nda sig av de

r�ttsmedel som finns i dessa staters interna
r�ttsordning, l�gga fram saken f�r den beh�-
riga myndigheten i den avtalsslutande stat d�r
personen har hemvist, eller om fr�ga �r om
till�mpning av artikel 24 punkt 1, i den avtals-

slutande stat d�r han �r medborgare. Saken
skall l�ggas fram inom tre �r fr�n den tidpunkt
d� personen i fr�ga fick vetskap om den �tg�rd
som givit upphov till beskattning som strider

mot best�mmelserna i avtalet.

2. Om den beh�riga myndigheten finner in-

v�ndningen grundad men inte sj�lv kan f� till
st�nd en tillfredsst�llande l�sning, skall myn-
digheten s�ka l�sa fr�gan genom �msesidig

554

�verenskommelse med den beh�riga myndig-
heten i den andra avtalsslutande staten i syfte
att undvika beskattning som strider mot avta-
let. �verenskommelse som tr�ffats skall
genomf�ras utan hinder av tidsgr�nser i de av-
talsslutande staternas interna lagstiftning.

3. De beh�riga myndigheterna i de avtals-

slutande staterna skall genom �msesidig
�verenskommelse s�ka avg�ra sv�righeter el-
ler tvivelsm�l som uppkommer i fr�ga om
tolkningen eller till�mpningen av avtalet. De
kan �ven �verl�gga i syfte att undanr�ja
dubbelbeskattning i fall som inte omfattas av
avtalet.

4. De beh�riga myndigheterna i de avtals-

slutande staterna kan tr�da i direkt f�rbindelse
med varandra i syfte att tr�ffa �verens-
kommelse i de fall som angivits i f�reg�ende
punkter.

Artikel 26

Utbyte av upplysningar

1. De beh�riga myndigheterna i de avtals-

slutande staterna skall utbyta s�dana upplys-
ningar som �r n�dv�ndiga f�r att till�mpa be-
st�mmelserna i detta avtal eller i de avtalsslu-
tande staternas interna lagstiftning betr�f-
fande skatter som omfattas av avtalet, i den
m�n beskattningen enligt denna lagstiftning
inte strider mot avtalet. Utbytet av upplys-
ningar begr�nsas inte av artikel 1. Upplys-
ningar som en avtalsslutande stat mottagit
skall behandlas s�som hemliga p� samma s�tt
som upplysningar, som erh�llits enligt den in-
terna lagstiftningen i denna stat och f�r yppas
endast f�r personer eller myndigheter (d�ri in-

begripet domstolar och f�rvaltningsorgan)

som fastst�ller, uppb�r eller indriver de skatter
som omfattas av avtalet eller handl�gger �tal
eller besv�r i fr�ga om dessa skatter. Dessa

personer eller myndigheter skall anv�nda upp-

SFS 1998:258

agreement with the competent authority of the
other Contracting State, with a view to the
avoidance of taxation which is not in accord-
ance with the Agreement. Any agreement

reached shall be implemented notwithstanding

any time limits in the domestic law of the Con-
tracting States.

(3) The competent authorities of the Con-

tracting States shall endeavour to resolve by
mutual agreement any difficulties or doubts
arising as to the interpretation or application
of the Agreement. They may also consult to-
gether for the elimination of double taxation in
cases not provided for in the Agreement.

(4) The competent authorities of the

Contracting States may communicate with
each other directly for the purpose of reaching
an agreement in the sense of the preceding
paragraphs.

Article 26

Exchange of information

(1) The competent authorities of the Con-

tracting States shall exchange such informa-
tion as is necessary for carrying out the provi-
sions of this Agreement or of the domestic
laws of the Contracting States concerning
taxes covered by the Agreement, insofar as the
taxation thereunder is not contrary to the
Agreement. The exchange of information is
not restricted by Article 1. Any information re-
ceived 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 au-
thorities (including courts and administrative

bodies) involved in the assessment or collec-
tion of, the enforcement or prosecution in re-

spect of, or the determination of appeals in re-
lation to, the taxes covered by the Agreement.
Such persons or authorities shall use the

555

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 ob-

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

close any trade, business, industrial, commer-
cial or professional secret or trade process, or
information, the disclosure of which would be
contrary to public policy (ordre public).

Article 27

Limitation on benefits

If after the date of signature a Contracting

State introduces legislation in terms of which
offshore income derived by a company from:

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

activities; or

centre or similar entity providing administra-
tive services or other support to a group of
companies which carry on business primarily
in other States,
is not taxed in that State or is taxed at a rate of
tax which is significantly lower than the rate of
tax which is applied to income from similar
onshore activities, any limitation imposed un-
der this Agreement on the right of the other
Contracting State to tax the income derived by
the company from such offshore activities, or
to tax the dividends paid by the company, shall
not apply.

SFS 1998:258

lysningarna endast f�r s�dana �ndam�l. De f�r
yppa upplysningarna vid offentlig r�tteg�ng
eller i domstolsavg�randen.

2. Best�mmelserna i punkt 1 anses inte

medf�ra skyldighet f�r en avtalsslutande stat
att

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

fr�n lagstiftning och administrativ praxis i
denna avtalsslutande stat eller i den andra av-
talsslutande staten,

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

liga enligt lagstiftning eller sedvanlig adminis-
trativ praxis i denna avtalsslutande stat eller i
den andra avtalsslutande staten,

c) l�mna upplysningar som skulle r�ja af-

f�rshemlighet, 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).

Artikel 27

Begr�nsning av f�rm�ner

Om efter undertecknandet en avtalsslutande

stat inf�r lagstiftning enligt vilken "offshore"-

inkomst som f�rv�rvas av ett bolag fr�n

a) sj�fart,

b) bank-, finans-, f�rs�krings- eller liknande

verksamhet, eller

c) genom att vara huvudkontor, coordina-

tion centre eller en liknande enhet som tillhan-
dah�ller administrativa eller andra tj�nster till
en grupp av bolag som bedriver r�relse huvud-
sakligen i andra stater,
inte beskattas i denna stat eller beskattas med
en skattesats som �r betydligt l�gre �n den
som till�mpas p� inkomst fr�n liknande verk-
samheter som bedrivits inom denna stat, skall
best�mmelserna i detta avtal som medf�r
begr�nsning av den andra avtalsslutande sta-
tens r�tt att beskatta inkomst fr�n s�dana "off-
shore"-aktiviteter inte g�lla. P� samma s�tt

556

SFS 1998:258

Article 28

Diplomatic agents and consular officers

Nothing in this Agreement shall affect the

fiscal privileges of diplomatic agents and con-
sular officers under the general rules of inter-
national law or under the provisions of special
agreements.

Article 29

Entry into force

(1) Each of the Contracting States shall no-

tify the other of the completion of the proce-
dures required by its law for the entry into
force of this Agreement.

(2) The Agreement shall enter into force on

the day of the later of these notifications and

shall thereupon have effect for taxable years

beginning on or after the first day of January
of the year next following that of the entry into
force of the Agreement.

Article 30

Termination

This Agreement shall remain in force until

terminated by a Contracting State. Either Con-
tracting State may terminate the Agreement,
through diplomatic channels, by giving writ-
ten notice of termination at least six months
before the end of any calendar year after ex-
piry of five years from the date on which the
Agreement enters into force. In such case, the
Agreement shall cease to have effect for tax-
able years beginning on or after the first day of
January of the year next following the day
when the notice of termination is given.

557

skall denna andra stat vara of�rhindrad att be-
skatta utdelning som betalas av bolaget i fr�ga.

Artikel 28

Diplomatiska f�retr�dare och konsul�ra

tj�nstem�n

Best�mmelserna i detta avtal ber�r inte de

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

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

Artikel 29

Ikrafttr�dande

1. De avtalsslutande staterna skall meddela

varandra n�r de �tg�rder vidtagits som kr�vs
enligt lagstiftningen i staten i fr�ga f�r att
detta avtal skall tr�da i kraft.

2. Detta avtal tr�der i kraft den dag d� det

sista av de meddelanden som avses i punkt 1
tas emot och avtalets best�mmelser till�mpas

p� beskattnings�r som b�rjar den 1 januari
n�rmast efter dagen d� avtalet tr�der i kraft el-
ler senare.

Artikel 30

Upph�rande

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

upp av en avtals slutande stat. Vardera avtals-
slutande staten kan p� diplomatisk v�g s�ga
upp avtalet genom underr�ttelse h�rom minst
sex m�nader f�re utg�ngen av n�got kalen-
der�r som f�ljer efter en tidsperiod av fem �r
fr�n den dag d� avtalet tr�tt i kraft. I h�ndelse
av s�dan upps�gning upph�r avtalet att g�lla
p� beskattnings�r som b�rjar den 1 januari
n�rmast efter dagen d� avtalet s�gs upp eller
senare.

SFS 1998:258

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Stockholm, den 17 februari

1998, i tv� exemplar p� makedoniska, svenska

och engelska spr�ken vilka �ger lika vitsord.
F�r den h�ndelse att texterna avviker skall den
engelska texten �ga f�retr�de.

F�r Konungariket
Sveriges regering

Knut Rexed

F�r Republiken
Makedoniens regering

Tihomir Ilievski

558

In witness whereof the undersigned being

duly authorized thereto have signed this
Agreement.

Done in duplicate at Stockholm, this 17th

day of February 1998 in the Macedonian,
Swedish and English languages, all three texts
being equally authentic. In case of divergence
between the texts, the English text shall pre-
vail.

For the Government of
the Kingdom of Sweden

Knut Rexed

For the Government of
the Republic of Macedonia

Tihomir Ilievski

;

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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Juridisk rådgivning

SFS 1998:258 Lag om dubbelbeskattningsavtal mellan Sverige och Makedonien

Viktiga lagar inom skatterätten

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