SFS 2003:758 Lag om skatteavtal mellan Sverige och Portugal

Skatterätt

Start / Skatterätt / Lag (2003:758) om skatteavtal mellan Sverige och Portugal / SFS 2003:758 Lag om skatteavtal mellan Sverige och Portugal

030758.PDF

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                     </style> <div id="page1-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om skatteavtal mellan Sverige och Portugal; utf�rdad den 13 november 2003. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst som Sverige och Portugal under- tecknade den 29 augusti 2002 skall g�lla som lag h�r i landet. Avtalet �r av- fattat p� svenska, portugisiska och engelska. Den svenska och engelska tex- ten framg�r av bilaga till denna lag. 2 � Avtalets beskattningsregler skall till�mpas endast till den del dessa medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�religga. 3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt be- st�mmelserna i avtalet beskattas endast i Portugal, skall s�dan inkomst inte tas med vid taxeringen i Sverige. Denna lag tr�der i kraft den dag regeringen best�mmer och till�mpas, om inte annat f�ljer av punkt V i protokollet till avtalet, betr�ffande a) k�llskatter, p� belopp som f�rv�rvas den 1 januari 2000 eller senare, b) �vriga skatter p� inkomst, p� skatter som p�f�rs f�r beskattnings�r som b�rjar den 1 januari 2000 eller senare. P� regeringens v�gnar G�RAN PERSSON LARS-ERIK L�VD�N (Finansdepartementet) 1 Prop. 2002/03:127, bet. 2003/04:SkU4, rskr. 2003/04:19. SFS 2003:758 Utkom fr�n trycket den 25 november 2003 </div> <div id="page2-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2003:758 Convention between the Kingdom of Swe- den and the Portuguese Republic for the avoidance of double taxation and the pre- vention of fiscal evasion with respect to taxes on income The Kingdom of Sweden and the Portu- guese Republic, desiring to conclude a Con- vention for the avoidance of double taxation and the prevention of fiscal evasion with re- spect to taxes on income, have agreed as fol- lows: CHAPTER I SCOPE OF THE CONVENTION Article 1 Persons covered This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes covered 1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political or administrative subdi- visions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on in- come all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property as well as taxes on capital apprecia- tion. 3. The existing taxes to which the Conven- tion shall apply are: Avtal mellan Konungariket Sverige och Portugisiska Republiken f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst Konungariket Sverige och Portugisiska Re- publiken, som �nskar ing� ett avtal f�r undvi- kande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst, har kommit �verens om f�ljande: KAPITEL I AVTALETS TILL�MPNINGSOMR�DE Artikel 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da av- talsslutande staterna. Artikel 2 Skatter som omfattas av avtalet 1. Detta avtal till�mpas p� skatter p� in- komst som p�f�rs f�r en avtalsslutande stats, dess politiska eller administrativa underavdel- ningars eller lokala myndigheters r�kning obe- roende av det s�tt p� vilket skatterna tas ut. 2. Med skatter p� inkomst f�rst�s alla skat- ter som tas ut p� inkomst i dess helhet eller p� delar av inkomst, d�ri inbegripet skatter p� vinst p� grund av �verl�telse av l�s eller fast egendom, samt skatter p� v�rdestegring. 3. De f�r n�rvarande utg�ende skatter p� vilka detta avtal till�mpas �r: Bilaga </div> <div id="page3-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2003:758 2* SFS 2003:758777 a) in the case of Portugal: (i) Personal income tax (Imposto sobre o Rendimento das Pessoas Singulares IRS), (ii) Corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas IRC), (iii) Local surtax on corporate income tax (Derrama), (hereinafter referred to as Portuguese tax); b) in the case of Sweden: (i) The National income tax (den statliga inkomstskatten), (ii) The withholding tax on dividends (kupongskatten), (iii) The income tax on non-residents (den s�rskilda inkomstskatten f�r utomlands bosatta), (iv) The income tax on non-resident artistes and athletes (den s�rskilda inkomst- skatten f�r utomlands bosatta artister m.fl.), (v) The municipal income tax (den kom- munala inkomstskatten), (hereinafter referred to as Swedish tax). 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the taxes referred to in paragraph 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. a) i Portugal: 1. skatten p� fysisk persons inkomst ( Im- posto sobre o Rendimento das Pessoas Singulares IRS), 2. skatten p� bolagsinkomst (Imposto so- bre o Rendimento das Pessoas Colecti- vas IRC), och 3. den lokala till�ggsskatten p� bolags- skatten (Derrama), (i det f�ljande ben�mnda portugisisk skatt); b) i Sverige: 1. den statliga inkomstskatten, 2. kupongskatten, 3. den s�rskilda inkomstskatten f�r utom- lands bosatta, 4. den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., och 5. den kommunala inkomstskatten, (i det f�ljande ben�mnda 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 3. De beh�riga myndigheterna i de avtalsslu- tande staterna skall meddela varandra de v�- sentliga �ndringar som gjorts i respektive skat- telagstiftning. </div> <div id="page4-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2003:758 CHAPTER II DEFINITIONS Article 3 General definitions 1. For the purposes of this Convention, un- less the context otherwise requires: a) the term Portugal means the territory of the Portuguese Republic situated in the Euro- pean Continent, the Archipelagoes of Azores and Madeira, the respective territorial sea and any other zone in which, according to Portu- guese and International Law, the Portuguese Republic has sovereign rights or jurisdiction for the purpose of exploring and exploiting, conserving and managing the natural re- sources, whether living or non-living, of the waters superjacent to the sea-bed and of the sea-bed and its subsoil; b) 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; c) the terms a Contracting State and the other Contracting State mean Portugal or Sweden, as the context requires; the term the Contracting States means Portugal and Swe- den; d) the term person includes an individual, a company and any other body of persons; e) the term company means any body cor- porate or any entity which is treated as a body corporate for tax purposes; f) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an KAPITEL II DEFINITIONER 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) Portugal avser Portugisiska Republi- kens territorium p� den Europeiska kontinen- ten, Azorernas och Madeiras arkipelager, res- pektive territorialvatten och varje annan zon �ver vilken Portugisiska Republiken i �ver- ensst�mmelse med portugisisk lag och folkr�t- tens regler �ger ut�va suver�na r�ttigheter el- ler jurisdiktion i syfte att utforska och utnyttja, bevara och f�rvalta naturtillg�ngarna, s�v�l le- vande som d�da, i vattnet ovanf�r havsbott- nen, p� havsbottnen eller i dess underlag; b) Sverige avser 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; c) en avtalsslutande stat och den andra avtalsslutande staten avser Portugal eller Sverige, beroende p� sammanhanget; de av- talsslutande staterna avser Portugal och Sverige; d) person inbegriper fysisk person, bolag och annan sammanslutning; e) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juri- disk person; f) f�retag i en avtalsslutande stat och f�- retag i den andra avtalsslutande staten avser f�retag som bedrivs av person med hemvist i en avtalsslutande stat respektive f�retag som </div> <div id="page5-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2003:758 enterprise carried on by a resident of the other Contracting State; g) the term international traffic means any transport by ship or aircraft operated by an en- terprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; h) the term national means: (1) all individuals possessing the national- ity of a Contracting State; (2) any legal person, association or other entity deriving its status as such from the laws in force in a Contracting State; i) the term competent authority means: (1) in the case of Portugal, the Minister of Finance, the Director General of Taxa- tion (Director Geral dos Impostos) or their authorized representative; (2) in the case of Sweden, the Minister of Finance, his authorized representative or the authority which is designated as a competent authority for the purposes of this Convention. 2. As regards the application of the Conven- tion at any time by a Contracting State any term not defined therein shall, unless the con- text otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Con- vention applies, any meaning under the appli- cable tax laws of that State prevailing over a meaning given to the term under other laws of that State. Article 4 Resident 1. For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domi- cile, residence, place of management or any other criterion of a similar nature, and also in- bedrivs av person med hemvist i den andra av- talsslutande staten; g) internationell trafik avser transport med skepp eller luftfartyg som anv�nds av f�- retag i en avtalsslutande stat utom d� skeppet eller luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande staten; h) medborgare avser: 1) fysisk person som har medborgarskap i en avtalsslutande stat, 2) juridisk person, association eller annan sammanslutning som bildats enligt den lag- stiftning som g�ller i en avtalsslutande stat; i) beh�rig myndighet avser: 1) i Portugal: finansministern, Generaldi- rekt�ren f�r beskattning (Director Ge- ral dos Impostos) eller deras befull- m�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. 2. D� en avtalsslutande stat till�mpar avtalet vid en viss tidpunkt anses, s�vida inte sam- manhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den sta- tens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till�mpas och skall den betydelse uttrycket har enligt g�llande skattelagstiftning i n�mnda stat �ga f�retr�de framf�r den bety- delse uttrycket har enligt n�gon annan lagstift- ning i denna stat. Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal avser ut- trycket 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 el- ler annan liknande omst�ndighet och innefat- </div> <div id="page6-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2003:758 cludes that State, any governmental body or agency, political or administrative subdivision or local authority thereof. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State. However, this term ap- plies also in the case of a Swedish partnership, but only to the extent that the income derived by such partnership is subject to tax in Sweden as the income of a resident, either in its hands or in the hands of its partners. 2. Where by reason of the provisions of para- graph 1 an individual is a resident of both Contracting States, then his status shall be de- termined as follows: a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resi- dent only of the State in which he has an habit- ual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a na- tional; d) if he is a national of both States or of nei- ther of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of para- graph 1 a person other than an individual is a tar ocks� denna stat, dess offentligr�ttsliga or- gan eller institutioner, politiska eller adminis- trativa underavdelningar och lokala myndig- heter. Detta uttryck inbegriper emellertid inte person som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat. Uttrycket inbegriper emellertid dessutom svenskt han- delsbolag, dock endast i den utstr�ckning han- delsbolagets inkomst �r skattepliktig i Sverige p� samma s�tt som inkomst som f�rv�rvas av en person med hemvist d�r, antingen hos han- delsbolaget eller hos dess del�gare. 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 endast i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist endast i den stat med vilken hans personliga och eko- nomiska f�rbindelser �r starkast (centrum f�r levnadsintressena); b) om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen eller om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�rfogande, anses han ha hemvist endast i den stat d�r han sta- digvarande 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 endast 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 </div> <div id="page7-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2003:758 resident of both Contracting States, the compe- tent authorities of the Contracting States shall endeavour to settle the question by mutual agreement. Article 5 Permanent establishment 1. For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term permanent establishment in- cludes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. a) A building site or construction or in- stallation project constitutes a permanent es- tablishment only if it lasts more than six months within any twelve month period. b) Subject to the provisions of paragraphs 4, 6 and 7 of this Article, an enterprise of a Con- tracting State which is furnishing services in- cluding consultancy services through employ- ees or other personnel in the other Contracting State shall be deemed to have a permanent es- tablishment in that other State but only where such activity lasts for more than six months within any twelve month period. 4. Notwithstanding the preceding provisions of this Article, the term permanent establish- ment shall be deemed not to include: a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; b�da avtalsslutande staterna, skall de beh�riga myndigheterna s�ka avg�ra fr�gan genom �m- sesidig �verenskommelse. Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal avser ut- trycket fast driftst�lle en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�retags verksamhet helt eller delvis bedrivs. 2. Uttrycket fast driftst�lle innefattar s�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. a) Plats f�r byggnads-, anl�ggnings- eller installationsverksamhet utg�r fast driftst�lle endast om verksamheten p�g�r l�ngre �n sex m�nader under en tolvm�nadersperiod. b) Om inte best�mmelserna i punkterna 4, 6 och 7 i denna artikel f�ranleder annat, skall ett f�retag, som tillhandah�ller tj�nster, inklusive r�dgivning, genom anst�llda eller annan perso- nal i den andra avtalsslutande staten, anses ha fast driftst�lle i denna andra stat men endast om denna verksamhet p�g�r l�ngre �n sex m�- nader under en tolvm�nadersperiod. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket fast driftst�lle inte innefatta: a) anv�ndningen av anordningar uteslutande f�r lagring, utst�llning eller utl�mnande av f�- retaget tillh�riga varor, </div> <div id="page8-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2003:758 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 infor- mation, for the enterprise; 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 sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of para- graphs 1 and 2, where a person other than an agent of an independent status to whom para- graph 6 applies is acting on behalf of an en- terprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that en- terprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such a per- son are limited to those mentioned in para- graph 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 shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commis- sion agent or any other agent of an indepen- 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, 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 ae, under f�ruts�ttning att hela den verksamhet som bedrivs fr�n den stadigvarande platsen f�r aff�rsverksamhet p� grund av denna kombina- tion �r av f�rberedande eller bitr�dande artikel 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, anses detta f�retag utan hinder av best�mmelserna i punkterna 1 och 2 ha fast driftst�lle i denna stat i fr�ga om varje verksamhet som denna person bedriver f�r f�retaget. Detta g�ller dock inte, om den verksamhet som denna per- son bedriver �r begr�nsad till s�dan som anges i punkt 4 och som om den bedrevs fr�n en sta- digvarande plats f�r aff�rsverksamhet inte skulle g�ra denna stadigvarande plats f�r af- f�rsverksamhet till fast driftst�lle enligt be- st�mmelserna i n�mnda punkt. 6. F�retag anses inte ha fast driftst�lle i en avtalsslutande stat endast p� den grund att f�- retaget bedriver aff�rsverksamhet i denna stat genom f�rmedling av m�klare, kommission�r eller annan oberoende representant, under f�r- </div> <div id="page9-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2003:758 dent status, provided that such persons are act- ing in the ordinary course of their business. 7. The fact that a company which is a resi- dent 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 permanent establishment or otherwise), shall not of itself constitute either company a per- manent establishment of the other. CHAPTER III TAXATION OF INCOME 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 ag- riculture and forestry, rights to which the pro- visions of general law respecting landed prop- erty apply, buildings, usufruct of immovable property and rights to variable or fixed pay- ments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable prop- erty. uts�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar el- ler kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� annat s�tt), medf�r inte i och f�r sig att n�gotdera bolaget utg�r fast driftst�lle f�r det andra. KAPITEL III BESKATTNING AV INKOMST 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 avtalsslutande stat d�r egendomen �r bel�- gen. Uttrycket inbegriper dock alltid tillbeh�r till fast egendom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privatr�tten om fast egen- dom till�mpas, byggnader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan naturtillg�ng. Skepp och luftfartyg anses inte vara fast egendom. 3. Best�mmelserna i punkt 1 till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, genom uthyrning eller annan an- v�ndning av fast egendom. </div> <div id="page10-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2003:758 The provisions of paragraph 1 shall also ap- ply to income from movable property or in- come derived from services connected with the use or the right to use immovable property which, under the taxation law of the Contract- ing State in which the property in question is situated, is assimilated to income from im- movable property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immova- ble 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 Contract- ing State shall be taxable only in that State un- less the enterprise carries on business in the other Contracting State through a permanent 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 car- ries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise en- gaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In the determination of the profits of a permanent establishment, there shall be al- lowed as deductions expenses which are in- curred for the purposes of the permanent es- Best�mmelserna i punkt 1 till�mpas ocks� p� inkomst av l�s egendom eller fr�n inkomst av tillhandah�llandet av tj�nster som har sam- band med brukandet eller r�tten att bruka fast egendom som, enligt skattelagstiftningen i den avtalsslutande stat i vilken den fasta egendo- men �r bel�gen, innefattas i inkomst 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. 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 avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets 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 annat, i vardera avtalsslutande staten till det fasta drift- st�llet den inkomst som det kan antas att drift- st�llet skulle ha f�rv�rvat, om det varit ett fri- st�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 f�r avdrag g�ras f�r utgifter som upp- kommit f�r det fasta driftst�llet, h�runder in- begripna utgifter f�r f�retagets ledning och </div> <div id="page11-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2003:758 tablishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establish- ment is situated or elsewhere. 4. No profits shall be attributed to a perma- nent establishment by reason of the mere pur- chase 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. 6. Where profits include items of income which are dealt with separately in other Arti- cles of this Convention, then the provisions of those Articles shall not be affected by the pro- visions of this Article. Article 8 Shipping and air transport 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. 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 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. 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 denna stat. 2. 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. I 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 </div> <div id="page12-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2003:758 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, 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 prof- its 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 Convention and the competent authorities of the Contract- ing 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. 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 avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. Om mellan f�retagen i fr�ga om handelsf�r- bindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra 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 �verensst�m- melse d�rmed. 2. I 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 genomf�ra veder- b�rlig justering av det skattebelopp som p�- f�rts f�r inkomsten d�r om denna andra stat finner justeringen ber�ttigad. Vid s�dan juste- ring iakttas �vriga best�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslu- tande staterna �verl�gger vid behov med var- andra. Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra stat. </div> <div id="page13-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 2003:758 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that State, but if the beneficial owner of the dividends is a resi- dent of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. The provisions of the previous sentence shall not apply with respect to dividends paid by a company which is a resident of a Con- tracting State to a company which is a resident of the other Contracting State with respect to which the provisions of the Directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC) as it may be changed from time to time, are appli- cable. The competent authorities of the Contract- ing States may by mutual agreement settle the mode of application of this limitation. 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 Arti- cle means income from shares, jouissance shares or jouissance rights, mining shares, founders 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 in- come from shares by the laws of the State of which the company making the distribution is a resident. The term dividends as used in this Article also comprises profits paid under an arrange- ment for participation in profits (associa��o em participa��o). 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 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som beta- lar utdelningen har hemvist, enligt lagstift- ningen i denna stat, men om den som har r�tt till utdelningen har hemvist i den andra avtals- slutande staten f�r skatten inte �verstiga 10 procent av utdelningens bruttobelopp. Best�mmelserna i f�reg�ende mening skall inte till�mpas p� utdelning som betalas av ett bolag med hemvist i en avtalsslutande stat till ett bolag med hemvist i den andra avtalsslu- tande staten p� vilka best�mmelserna i Direk- tivet om ett gemensamt beskattningssystem f�r moderbolag och dotterbolag hemmah�- rande i olika medlemsstater (90/435/EEG) i den lydelse det framdeles kan f� genom att �ndras, �r till�mpliga. De beh�riga myndigheterna i de avtalsslu- tande staterna kan tr�ffa �verenskommelse om s�ttet att genomf�ra dessa begr�nsningar. 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, andelsbevis eller andra liknande bevis, gruvaktier, stiftarandelar eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag, som enligt lagstift- ningen i den stat d�r det utdelande bolaget har hemvist vid beskattningen behandlas p� samma s�tt som inkomst av aktier. Uttrycket utdelning i denna artikel inne- fattar ocks� vinst som betalas genom ett ar- rangemang med andel i vinst (associa��o em participa��o). 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 </div> <div id="page14-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS 2003:758 the dividends is a resident, through a perma- nent 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 a fixed base situated in that other State nor sub- ject the companys undistributed profits to a tax on the companys 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 beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. The competent authori- ties of the Contracting States may by mutual agreement settle the mode of application of this limitation. 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 an- ordning, samt den andel p� grund av vilken ut- delningen betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande an- ordningen. I s�dant fall till�mpas best�mmel- serna i artikel 7 respektive artikel 14. 5. Om bolag med hemvist i en avtalsslu- tande stat f�rv�rvar inkomst fr�n den andra av- talsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle eller stadigvarande anordning i denna andra stat, och ej heller p� bolagets icke utdelade vinst ta ut en skatt som utg�r p� bolagets icke utdelade vinst, �ven om utdelningen eller den icke utde- lade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. Artikel 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. R�ntan f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, en- ligt lagstiftningen i denna stat, men om den som har r�tt till r�ntan har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga 10 procent av r�ntans bruttobelopp. De beh�- riga myndigheterna i de avtalsslutande sta- terna kan tr�ffa �verenskommelse om s�ttet att genomf�ra dessa begr�nsningar. </div> <div id="page15-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 15 SFS 2003:758 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, a political or administrative subdivision or a local authority thereof or the Central Bank of a Contracting State; (b) the interest is paid in respect of a loan granted by Caixa Geral de Dep�sitos (CGD), Banco Nacional Ultramarino (BNU), Instituto de Apoio �s Pequenas e M�dias Empresas e Investimento (IAPMEI), Investimento e Com�rcio Externo Portugu�s (ICEP), Com- panhia de Seguros de Cr�dito (COSEC), Or- ganismo Coordenador do POE, Fundo de In- ternacionaliza��o das Empresas Portuguesas (FIEP) or any other institution of a public character with the objective to promote ex- ports or development; (c) the interest is paid in respect of a loan granted by The Swedish International Devel- opment Cooperation Agency (SIDA), The Swedish Export Credit Corporation (SEK), Swedfund International AB, The Swedish Ex- port Credits Guarantee Board (Exportkredit- n�mnden) or any other institution of a public character with the objective to promote ex- ports or development; (d) the interest is paid in respect of a loan granted by any other financial institution which may be agreed upon between the com- petent authorities of the Contracting States. 4. The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtors 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 as well as all other income assimi- 3. R�nta som anges i punkt 1 beskattas, utan hinder av best�mmelserna i punkt 2, endast i den avtalsslutande stat d�r den som har r�tt till r�ntan har hemvist om n�gon av f�ljande f�r- uts�ttningar �r uppfylld; a) den som betalar eller tar emot r�ntan �r en avtalsslutande stat, dess offentligr�ttsliga organ, politiska eller administrativa underav- delning eller lokala myndighet eller central- banken i en avtalsslutande stat, b) r�ntan betalas p� grund av ett l�n beviljat av Caixa Geral de Dep�sitos (CGD), Banco Nacional Ultramarino (BNU), Instituto de Apoio �s Pequenas e M�dias Empresas e In- vestimento (IAPMEI), Investimento e Com�r- cio Externo Portugu�s (ICEP), Companhia de Seguros de Cr�dito (COSEC), Organismo Co- ordenador do POE, Fundo de Internacionali- za��o das Empresas Portuguesas (FIEP) eller av en annan institution av offentligr�ttslig ka- rakt�r med syfte att fr�mja export eller utveck- ling, c) r�ntan betalas p� grund av ett l�n beviljat av Styrelsen f�r internationellt utvecklings- samarbete (SIDA), AB Svensk Exportkredit (SEK), Swedfund International AB, Export- kreditn�mnden, eller av en annan institution av offentligr�ttslig karakt�r med syfte att fr�mja export eller utveckling, d) r�ntan betalas p� grund av ett l�n beviljat av en annan finansiell institution som de beh�- riga myndigheterna i de avtalsslutande sta- terna tr�ffar �verenskommelse om. 4. Med uttrycket r�nta f�rst�s i denna arti- kel 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 avser s�rskilt inkomst av v�rdepapper som ut- f�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- </div> <div id="page16-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 16 SFS 2003:758 lated to income from money lent by the taxa- tion law of the State in which the income arises. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the in- terest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent per- sonal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Con- tracting State when the payer is a resident of that State. Where, however, the person paying the interest, 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 indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent es- tablishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the ab- sence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the pay- ments shall remain taxable according to the laws of each Contracting State, due regard be- papper, obligationer eller debentures, liksom varje annan inkomst som innefattas i inkomst av utl�nade pengar enligt skattelagstiftningen i den stat varifr�n inkomsten h�rr�r. Straffavgift 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 avtalsslutande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk- samhet i denna andra stat fr�n d�r bel�gen 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 en person med hemvist i denna stat. Om emellertid den per- son som betalar r�ntan, antingen han har hem- vist i en avtalsslutande stat eller inte, i en av- talsslutande stat har fast driftst�lle eller stadig- varande anordning i samband med vilken den skuld uppkommit f�r vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet eller den stadigvarande anordningen, anses r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 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 till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbin- delser inte f�relegat, till�mpas best�mmel- serna i denna artikel endast p� sistn�mnda be- lopp. I s�dant fall beskattas �verskjutande be- lopp enligt lagstiftningen i vardera avtalsslu- </div> <div id="page17-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 17 SFS 2003:758 ing had to the other provisions of this Conven- tion. Article 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. The competent authorities of the Contracting States may by mutual agreement settle the mode of applica- tion of this limitation. 3. The term royalties as used in this Arti- cle 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 the use of, or the right to use, industrial, commercial, or sci- entific equipment, or for information concern- ing industrial, commercial or scientific experi- ence. The term royalties also includes payments in consideration for technical assistance in connection with the use of, or the right to use, any copyright, goods or information as re- ferred to under this paragraph. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting tande staten med iakttagande av �vriga be- st�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, f�r beskattas i denna andra stat. 2. S�dan royalty f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lagstiftningen i denna stat, men om den som har r�tt till royaltyn har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga 10 procent av royaltyns bruttobe- lopp. De beh�riga myndigheterna i de avtals- slutande staterna kan tr�ffa �verenskommelse om s�ttet att genomf�ra dessa begr�nsningar. 3. 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 samt f�r nyttjandet av eller f�r r�tten att nyttja industriell, kom- mersiell eller vetenskaplig utrustning eller f�r upplysning om erfarenhetsr�n av industriell, kommersiell eller vetenskaplig natur. Uttrycket royalty innefattar ocks� betal- ningar som utg�r ers�ttning f�r tekniskt bi- st�nd i samband med nyttjandet av eller i sam- band med r�tten att nyttja s�dan upphovsr�tt, s�dana alster eller upplysningar som anges i denna punkt. 4. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte, om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och bedri- </div> <div id="page18-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 18 SFS 2003:758 State, carries on business in the other Con- tracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State inde- pendent personal services from a fixed base situated therein, and the right or property in re- spect of which the royalties are 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. 5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person pay- ing the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay these royalties was incurred, and such royalties are borne by such permanent estab- lishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the benefi- cial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxa- ble according to the laws of each Contracting State, due regard being had to the other provi- sions of this Convention. ver r�relse i den andra avtalsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkes- verksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn beta- las �ger verkligt samband med det fasta drift- st�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 5. Royalty anses h�rr�ra fr�n en avtalsslu- tande stat om utbetalaren �r en person med hemvist i denna stat. Om, emellertid, den per- son som betalar royaltyn, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller sta- digvarande anordning i samband varmed skyl- digheten att betala royaltyn uppkommit, och royaltyn 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. 6. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan per- son royaltybeloppet, med h�nsyn till det nytt- jande, den r�ttighet eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�r- bindelser inte f�relegat, till�mpas best�mmel- serna i denna artikel endast p� sistn�mnda be- lopp. I s�dant fall beskattas �verskjutande be- lopp enligt lagstiftningen i vardera avtalsslu- tande staten med iakttagande av �vriga best�mmelser i detta avtal. </div> <div id="page19-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 19 SFS 2003:758 3* SFS 2003:758777 Article 13 Capital gains 1. Gains derived by a resident of a Contract- ing State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enter- prise of a Contracting State has in the other Contracting State or of movable property per- taining 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. 3. Gains derived by a resident of a Contract- ing State from the alienation of ships or air- craft operated in international traffic or mova- ble property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. 4. Gains derived by an individual who is a resident of a Contracting State from the aliena- tion of shares or other corporate rights in an entity which is a resident of the other Con- tracting State, and gains from the alienation of any other securities which are subjected in that other State to the same taxation treatment as gains from the alienation of such shares or other rights, may be taxed in that other Con- tracting State, but only if: a) the individual has been a resident of that other Contracting State at any time during the five years immediately preceding the aliena- tion of the shares, rights or securities; and 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 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. 3. Vinst som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av skepp eller luftfartyg som anv�nds i internationell trafik, eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i denna stat. 4. Vinst, som fysisk person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av andelar eller andra r�ttigheter i f�retag som har hemvist i den andra avtalsslu- tande staten och vinst fr�n �verl�telse av varje slag av v�rdepapper, som i denna andra stat behandlas p� samma s�tt som vinst vid �verl�- telse av s�dana andelar och andra r�ttigheter, f�r beskattas i denna andra avtalsslutande stat, men endast om a) den fysiska personen har haft hemvist i denna andra avtalsslutande stat vid n�got till- f�lle under en fem�rsperiod omedelbart f�re �verl�telsen av andelarna, r�ttigheterna eller v�rdepapperna; och </div> <div id="page20-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 20 SFS 2003:758 b) the individual was the owner of the above mentioned shares, rights or securities while he was a resident of that other State. 5. Gains from the alienation of any property other than that referred to in paragraphs 14 shall be taxable only in the Contracting State of which the alienator is a resident. Article 14 Independent personal services 1. Income derived by a resident of a Con- tracting State in respect of professional ser- vices or other activities of an independent character shall be taxable only in that State. However, in the following circumstances such income may be taxed in the other Contracting State: a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in such case, only so much of the income as is attribut- able to that fixed base may be taxed in that other Contracting State; or b) if his stay in the other Contracting State is for a period or periods amounting to or ex- ceeding in the aggregate 183 days in any pe- riod of 12 months; in such case, only so much of the income as is attributable to services per- formed in that other Contracting State may be taxed in that other State. 2. The term professional services includes especially independent scientific, literary, ar- tistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and ac- countants. b) den fysiska personen var �gare till ovan n�mnda andelar, r�ttigheter eller v�rdepapper n�r han hade hemvist i denna andra stat. 5. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 14 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. Artikel 14 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som en person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verksamhet, beskattas endast i denna stat. S�dan inkomst f�r emellertid beskattas i den andra avtalsslu- tande staten om a) han i denna andra avtalsslutande stat har en stadigvarande anordning, som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksam- heten. I s�dant fall f�r dock endast den del av inkomsten som �r h�nf�rlig till denna stadig- varande anordning beskattas i denna andra av- talsslutande stat; eller b) han vistas i denna andra avtalsslutande stat under tidsperiod eller tidsperioder som sammanlagt uppg�r till eller �verstiger 183 da- gar under en tolvm�nadersperiod. I s�dant fall f�r dock endast den del av inkomsten som �r h�nf�rlig till den verksamhet som ut�vats i denna andra avtalsslutande stat beskattas i denna andra stat. 2. Uttrycket fritt yrke inbegriper s�rskilt sj�lvst�ndig vetenskaplig, litter�r och konst- n�rlig verksamhet, uppfostrings- och undervis- ningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�kare, advokat, ingenj�r, ar- kitekt, tandl�kare och revisor ut�var. </div> <div id="page21-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 21 SFS 2003:758 Article 15 Dependent personal services 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar re- muneration 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 Contract- ing State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of para- graph 1, remuneration derived by a resident of a Contracting State in respect of an employ- ment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) the recipient is present in the other State for a period or periods not exceeding in the 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 perma- nent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State, may be taxed in that State. 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- 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 avtalsslu- tande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet be- skattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r f�r arbete som utf�rs i den andra avtalsslutande staten, endast i den f�rstn�mnda staten, om a) mottagaren vistas i den andra staten un- der tidsperiod eller tidsperioder som samman- lagt inte �verstiger 183 dagar under en tolvm�- nadersperiod som b�rjar eller slutar under be- skattnings�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 ar- betsgivaren har i den andra staten. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg, som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat, beskattas i denna stat. 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- </div> <div id="page22-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 22 SFS 2003:758 tors or supervisory board (in Portugal, con- selho fiscal) or of another similar organ of a company which is a resident of the other Con- tracting State may be taxed in that other State. However, Article 15 shall apply in relation to payments made by such a company to a mem- ber of any board or organ referred to above in respect of the exercise of a permanent or regu- lar activity. Article 17 Artistes and athletes 1. Notwithstanding the provisions of Arti- cles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television ar- tiste, or a musician, or as an athlete, 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 ac- tivities exercised by an entertainer or an ath- lete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. Article 18 Pensions Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remu- neration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. relse eller i kontrollorgan (i Portugal, conselho fiscal) eller i annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artikel 15 skall emellertid till�mpas p� ers�ttningar, f�r ut�- vande av stadigvarande eller regelbunden verksamhet, som betalas av ett s�dant bolag till medlem i en s�dan styrelse eller ett s�dant organ som anges ovan. 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�despe- lare, radio- eller televisionsartist eller musiker, eller i egenskap av sportut�vare, beskattas i denna andra stat. 2. I fall d� inkomst genom personlig verk- samhet, som underh�llningsartist eller sport- ut�vare bedriver i denna egenskap, inte tillfal- ler 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. Artikel 18 Pension Om inte best�mmelserna i artikel 19 punkt 2 f�ranleder annat, beskattas pension och annan liknande ers�ttning, som med anledning av ti- digare anst�llning betalas till person med hem- vist i en avtalsslutande stat, endast i denna stat. </div> <div id="page23-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 23 SFS 2003:758 Article 19 Government service 1. a) Salaries, wages and other similar re- muneration, other than a pension, paid by a Contracting State or a political or administra- tive subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (1) is a national of that State; or (2) did not become a resident of that State solely for the purpose of rendering the services. 2. a) Any pension paid by, or out of funds created by, a Contracting State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or author- ity shall be taxable only in that State. b) However, such pension shall be taxable only in the other Contracting State if the indi- vidual is a resident of, and a national of, that State. 3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in re- spect of services rendered in connection with a business carried on by a Contracting State or a political or administrative subdivision or a lo- cal authority thereof. Artikel 19 Offentlig tj�nst 1. a) L�n och annan liknande ers�ttning (med undantag f�r pension), som betalas av en avtalsslutande stat, en av dess politiska eller administrativa underavdelningar eller lokala myndigheter till fysisk person p� grund av ar- bete som utf�rts i denna stats, underavdelnings eller myndighets tj�nst, beskattas endast i denna stat. b) S�dan l�n och annan liknande ers�ttning beskattas emellertid endast i den andra avtals- slutande staten om arbetet utf�rs i denna 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. a) Pension som betalas av, eller fr�n fon- der inr�ttade av, en avtalsslutande stat, en av dess politiska eller administrativa underavdel- ningar eller lokala myndigheter till fysisk per- son p� grund av arbete som utf�rts i denna stats, underavdelnings eller myndighets tj�nst, beskattas endast i denna stat. b) S�dan pension beskattas emellertid en- dast i den andra avtalsslutande staten om per- sonen i fr�ga har hemvist och �r medborgare i denna stat. 3. Best�mmelserna i artiklarna 15, 16, 17 och 18 till�mpas p� l�n och annan liknande er- s�ttning och p� pension som betalas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en avtalsslutande stat, en av dess politiska eller administrativa underavdel- ningar eller lokala myndigheter. </div> <div id="page24-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 24 SFS 2003:758 Article 20 Students Payments which a student or business ap- prentice who is or was immediately before visit- ing a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the pur- pose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. 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 Convention shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from im- movable property as defined in paragraph 2 of Article 6, if the recipient of such income, be- ing a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent per- sonal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively con- nected with such permanent establishment or fixed base. In such case the provisions of Arti- cle 7 or Article 14, as the case may be, shall apply. 3. Notwithstanding the provisions of para- graphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention and aris- Artikel 20 Studerande Studerande eller aff�rspraktikant, som har eller omedelbart f�re vistelsen i en avtalsslu- tande stat hade hemvist i den andra avtalsslu- tande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin undervisning eller praktik, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppeh�lle, sin under- visning eller praktik, under f�ruts�ttning att beloppen h�rr�r fr�n k�lla utanf�r denna stat. Artikel 21 Annan inkomst 1. Inkomst som person med hemvist i en av- talsslutande stat f�rv�rvar och som inte be- handlas i f�reg�ende artiklar av detta avtal be- skattas endast i denna stat, oavsett varifr�n in- komsten 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 av- talsslutande 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. 3. Utan hinder av best�mmelserna i punk- terna 1 och 2 f�r inkomst som person med hem- vist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg�ende artiklar av detta av- </div> <div id="page25-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 25 SFS 2003:758 ing in the other Contracting State may also be taxed in that other State. 4. Notwithstanding any other provisions of this Convention, disbursements under the So- cial Security legislation arising in a Contract- ing State and paid to a resident of the other Contracting State may be taxed in the first- mentioned State. CHAPTER IV METHODS FOR ELIMINATION OF DOUBLE TAXATION Article 22 Elimination of double taxation 1. In the case of Portugal, double taxation shall be avoided as follows: a) Where a resident of Portugal derives in- come which, in accordance with the provisions of this Convention may be taxed in Sweden, Portugal shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Sweden. Such deduction shall not, however, exceed that part of the income tax as computed before the de- duction is given, which is attributable to the income which may be taxed in Sweden; b) Where in accordance with any provision of the Convention income derived by a resi- dent of Portugal is exempt from tax in this State Portugal may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income. 2. In the case of Sweden, double taxation shall be avoided as follows: a) Where a resident of Sweden derives in- come which under the laws of Portugal and in accordance with the provisions of this Con- vention may be taxed in Portugal, Sweden shall allow subject to the provisions of the tal och som h�rr�r fr�n den andra avtalsslu- tande staten, beskattas i denna andra stat. 4. Utan hinder av �vriga best�mmelser i detta avtal f�r utbetalningar enligt socialf�r- s�kringslagstiftningen, som h�rr�r fr�n en av- talsslutande stat och som betalas till en person med hemvist i den andra avtalsslutande staten, beskattas i den f�rstn�mnda staten. KAPITEL IV METODER F�R ATT UNDVIKA DUBBELBESKATTNING Artikel 22 Undanr�jande av dubbelbeskattning 1. Betr�ffande Portugal skall dubbelbeskatt- ning undvikas p� f�ljande s�tt: a) Om person med hemvist i Portugal f�r- v�rvar inkomst som enligt best�mmelserna i detta avtal f�r beskattas i Sverige, skall Portu- gal, fr�n skatten p� denna persons inkomst av- r�kna ett belopp motsvarande den skatt som betalats i Sverige. Avr�kningsbeloppet skall emellertid inte �verstiga den del av inkomst- skatten, ber�knad utan s�dan avr�kning, som bel�per p� den inkomst som f�r beskattas i Sverige. b) Om person med hemvist i Portugal f�r- v�rvar inkomst som enligt best�mmelserna i detta avtal �r undantagen fr�n beskattning i denna stat, f�r Portugal vid fastst�llandet av skatteuttaget f�r �terst�ende inkomst f�r s�dan person beakta den inkomst som undantagits fr�n beskattning. 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 portugisisk lagstiftning och i enlighet med best�mmelserna i detta av- tal f�r beskattas i Portugal, skall Sverige med beaktande av best�mmelserna i svensk lag- </div> <div id="page26-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 26 SFS 2003:758 laws of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) as a deduction from the tax on such income, an amount equal to the Portuguese tax paid in respect of such income. b) Where a resident of Sweden derives in- come which, in accordance with the provisions of this Convention, shall be taxable only in Portugal, Sweden may, when determining the graduated rate of Swedish tax, take into ac- count the income which shall be taxable only in Portugal. c) Notwithstanding the provisions of sub- paragraph (a) of this paragraph, dividends paid by a company which is a resident of Portugal 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 companies abroad. CHAPTER V SPECIAL PROVISIONS Article 23 Non-discrimination 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the pro- visions of Article 1, also apply to 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 stiftning 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 skat- ten p� inkomsten avr�kna ett belopp motsva- rande den portugisiska skatt som erlagts p� in- komsten. b) Om person med hemvist i Sverige f�rv�r- var inkomst som enligt best�mmelserna i detta avtal beskattas endast i Portugal, f�r Sverige vid fastst�llandet av skattesatsen f�r svensk progressiv skatt beakta den inkomst som skall beskattas endast i Portugal. c) Utan hinder av best�mmelserna i a) ovan �r utdelning fr�n bolag med hemvist i Portugal till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt best�mmelserna i svensk lag om skattebefrielse f�r utdelning som betalas till svenska bolag fr�n bolag i ut- landet. KAPITEL V S�RSKILDA BEST�MMELSER Artikel 23 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den andra avtalsslutande 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 </div> <div id="page27-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 27 SFS 2003:758 State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as oblig- ing a Contracting State to grant to residents of the other Contracting State any personal al- lowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own resi- dents. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, roy- alties and other disbursements paid by an en- terprise of a Contracting State to a resident of the other Contracting State shall, for the pur- pose of determining the taxable profits of such enterprise, be deductible under the same con- ditions 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 resi- dent of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible 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, shall not be subjected 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 re- quirements to which other similar enterprises of the first-mentioned State are or may be sub- jected. 5. The provisions of this Article shall, not- withstanding the provisions of Article 2, apply to taxes of every kind and description. avtalsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. Denna best�m- melse anses inte medf�ra skyldighet f�r en av- talsslutande stat att medge person med hem- vist i den andra avtalsslutande staten s�dant personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�ttning p� grund av civilst�nd eller f�rs�rjningsplikt mot familj som medges person med hemvist i den egna staten. 3. Utom i de fall d� best�mmelserna i artikel 9 punkt 1, artikel 11 punkt 7 eller artikel 12 punkt 6 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra 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 avtalsslu- tande stat har till person med hemvist i den an- dra avtalsslutande staten avdragsgill vid be- st�mmandet av s�dant f�retags beskattnings- bara f�rm�genhet p� samma villkor som skuld till person med hemvist i den f�rstn�mnda sta- ten. 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, 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 sammanh�ng- ande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli underkastat. 5. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i denna artikel p� skatter av varje slag och beskaffenhet. </div> <div id="page28-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 28 SFS 2003:758 Article 24 Mutual agreement procedure 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accord- ance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Con- tracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the ac- tion resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agree- ment with the competent authority of the other Contracting State, with a view to the avoid- ance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Con- tracting State. 3. The competent authorities of the Con- tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult to- gether for the elimination of double taxation in cases not provided for in the Convention. 4. The competent authorities of the Con- tracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding para- graphs. Artikel 24 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutande stat eller b�da avtalsslutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot 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 23 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 �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 ge- nomf�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 �ver- enskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolk- ningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbe- skattning 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 �verenskom- melse i de fall som angivits i f�reg�ende punk- ter. </div> <div id="page29-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 29 SFS 2003:758 Article 25 Exchange of information 1. The competent authorities of the Con- tracting States shall exchange such informa- tion as is necessary for the carrying out of the provisions of this Convention or of the domes- tic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is not contrary to the Convention. 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) concerned with the assessment or col- lection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Conven- tion. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court pro- ceedings 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). Artikel 25 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- 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). </div> <div id="page30-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 30 SFS 2003:758 Article 26 Assistance in recovery 1. The Contracting States agree to provide mutual assistance and support for recovering, in accordance with the respective provisions and rules of their legislation or regulations, the taxes covered by this Convention, when these amounts are definitely due under the laws and regulations of the Contracting States seeking the assistance for such recovery. 2. At the request of the applicant State, the requested State shall, with a view to the recov- ery of an amount of tax, take measures of con- servancy even if the claim is contested or is not yet the subject of an instrument permitting enforcement, insofar as such is permitted by the laws and administrative practice of the re- quested State. 3. The competent authorities of the Con- tracting States shall consult each other to de- cide the mode of application of this Article in case they consider the rendering of assistance in recovery of taxes feasible. Article 27 Limitations of benefits Notwithstanding any other provisions of this Convention, where a) a company that is a resident of a Con- tracting State derives its income primarily from other States (i) from activities of banking, shipping, fi- nancing or insurance or (ii) from being the headquarters, co-ordi- nation centre or similar entity provid- ing administrative services or other support to a group of companies which carry on business primarily in other States; and Artikel 26 Handr�ckning vid indrivning 1. De avtalsslutande staterna f�rbinder sig att i enlighet med best�mmelser och regler i respektive stats lagar och f�rordningar bist� med �msesidig handr�ckning och st�d vid in- drivning av de skatter p� vilka detta avtal till- l�mpas n�r dessa belopp f�rfallit till betalning enligt lagstiftningen i den avtalsslutande stat som beg�r handr�ckningen. 2. Efter framst�llning av den ans�kande sta- ten skall den anmodade staten vidta �tg�rder f�r att s�kerst�lla indrivning av skatt, �ven om skattefordran har �verklagats eller om ingen verkst�llighetstitel �nnu f�religger s�vida det �r till�tet enligt lag och administrativ praxis i den anmodade staten. 3. De beh�riga myndigheterna i de avtals- slutande staterna skall �verl�gga om s�ttet att genomf�ra till�mpningen av denna artikel i det fall de anser att bist�nd med handr�ckning vid indrivning av skatter �r genomf�rbar. Artikel 27 Begr�nsning av f�rm�ner Utan hinder av �vriga best�mmelser i detta avtal skall, om a) ett bolag med hemvist i en avtalsslutande stat f�rv�rvar sina inkomster huvudsakligen fr�n andra stater 1) fr�n bank-, sj�farts-, finans-, f�rs�k- ringsverksamhet, eller 2) genom att vara huvudkontor, co-ordi- nation centre eller en liknande enhet som tillhandah�ller administrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse huvudsakligen i andra stater; och </div> <div id="page31-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 31 SFS 2003:758 b) except for the application of the method of elimination of double taxation normally ap- plied by that State, such income would bear a significantly lower tax under the laws of that State than income from similar activities car- ried out within that State or from being the headquarters, co-ordination centre or similar entity providing administrative services or other support to a group of companies which carry on business in that State, as the case may be, any provisions of this Convention conferr- ing an exemption or a reduction of tax shall not apply to the income of such company and to the dividends paid by such company. Article 28 Diplomatic agents and consular officers Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consu- lar officers under the general rules of interna- tional law or under the provisions of special agreements. CHAPTER VI FINAL PROVISIONS Article 29 Entry into force The Convention shall enter into force on the thirtieth day after the later of the dates on which the respective Governments have noti- fied each other in writing that the formalities constitutionally required in their respective States have been complied with and its provi- sions shall have effect: b) s�dan inkomst beskattas i andra fall �n d� till�mpning sker av den metod f�r undvi- kande av dubbelbeskattning som normalt till- l�mpas av denna stat med en skattesats som �r p�tagligt l�gre enligt den statens lagstiftning �n den som till�mpas antingen p� inkomst fr�n liknande verksamhet som bedrivits inom denna stat eller p� inkomst fr�n huvudkontor, co-ordination centre eller en liknande enhet som tillhandah�ller administrativa eller andra tj�nster till en grupp av bolag som bedriver r�- relse i denna stat, best�mmelserna i detta avtal som medf�r undantag fr�n eller begr�nsning av beskatt- ningen inte till�mpas p� inkomst som s�dant bolag f�rv�rvar och inte heller p� utdelning som betalas av s�dant bolag. 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�nstem�n. KAPITEL VI AVSLUTANDE BEST�MMELSER Artikel 29 Ikrafttr�dande Detta avtal tr�der i kraft den trettionde da- gen efter den dag d� den sista av de skriftliga underr�ttelser som respektive regering skall l�mna n�r de �tg�rder vidtagits som kr�vs en- ligt respektive stats lagstiftning har l�mnats och dess best�mmelser skall till�mpas: </div> <div id="page32-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 32 SFS 2003:758 a) in the case of Portugal: (i) in respect of taxes withheld at source the fact giving rise to them appearing on or after the first day of January 2000; (ii) in respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January 2000; b) in the case of Sweden: (i) in respect of taxes withheld at source, for amounts paid on or after the first day of January 2000; (ii) in respect of other taxes on income, on taxes chargeable for any fiscal year be- ginning on or after the first day of Jan- uary 2000. Article 30 Termination This Convention shall remain in force until terminated by a Contracting State. Either Con- tracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months be- fore the end of any calendar year after the ex- piration of a period of three years from the date of its entry into force. In such event the Convention shall cease to have effect: a) in the case of Portugal: (i) in respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January next following the date on which the period specified in the said notice of termina- tion expires; (ii) in respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January next following the date on which the period specified in the said notice of termina- tion expires; a) i Portugal 1. betr�ffande k�llskatter, om den h�n- delse som givit upphov till skatterna intr�ffat den 1 januari 2000 eller se- nare; 2. betr�ffande andra skatter, p� beskatt- nings�r som b�rjar den 1 januari 2000 eller senare; b) i Sverige 1. betr�ffande k�llskatter, p� belopp som f�rv�rvas den 1 januari 2000 eller se- nare; 2. betr�ffande �vriga skatter p� inkomst, p� skatter som p�f�rs f�r beskatt- nings�r som b�rjar den 1 januari 2000 eller senare. Artikel 30 Upph�rande Detta avtal f�rblir i kraft till dess det s�gs upp av en avtalsslutande stat. Vardera avtals- slutande staten kan p� diplomatisk v�g skriftli- gen s�ga upp avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�- got kalender�r som f�ljer efter utg�ngen av en period om tre �r efter det att avtalet tr�dde i kraft. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla: a) i Portugal 1. betr�ffande k�llskatter, om den h�n- delse som givit upphov till skatterna intr�ffar den 1 januari det kalender�r som f�ljer n�rmast efter den dag d� den tidsperiod, som angivits i n�mnda un- derr�ttelse om upph�rande, har l�pt ut eller senare; 2. betr�ffande andra skatter, p� beskatt- nings�r som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter den dag d� den tidsperiod, som angivits i n�mnda underr�ttelse om upph�rande, har l�pt ut eller senare; </div> <div id="page33-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 33 SFS 2003:758 b) in the case of Sweden: (i) in respect of taxes withheld at source, for amounts paid on or after the first day of January in the year next follow- ing the end of the six month period; (ii) in respect of other taxes on income, on taxes chargeable for any fiscal year be- ginning on or after the first day of Jan- uary in the year next following the end of the six month period. IN WITNESS whereof the undersigned be- ing duly authorized thereto have signed the present Convention and have affixed thereto their seals. Done at Helsingborg this 29th. day of Au- gust 2002, in duplicate in the Portuguese, Swedish and English languages, all texts being equally authentic. In case of divergence be- tween the texts the English text shall prevail. For the Kingdom of Sweden Anna Lindh For the Portuguese Republic Ant�nio Martins da Cruz Protocol At the moment of signing the Convention between the Kingdom of Sweden and the Por- tuguese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, the under- signed have agreed that the following provi- sions shall form an integral part of the Con- vention. b) i Sverige 1. betr�ffande k�llskatter, p� belopp som f�rv�rvas den 1 januari det kalender�r som f�ljer n�rmast efter utg�ngen av sexm�nadersperioden eller senare; 2. betr�ffande �vriga skatter p� inkomst, p� skatter som p�f�rs f�r beskatt- nings�r som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter ut- g�ngen av sexm�nadersperioden eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal och f�rsett detsamma med sina sigill. Som skedde i Helsingborg den 29 augusti 2002 i tv� exemplar p� svenska, portugisiska och engelska spr�ken. Alla tre spr�ken �ger lika vitsord. F�r den h�ndelse att tvist upp- kommer vid tolkningen skall dock den engel- ska texten �ga f�retr�de. F�r Konungariket Sverige Anna Lindh F�r Portugisiska Republiken Ant�nio Martins da Cruz Protokoll Vid undertecknandet av avtalet mellan Ko- nungariket Sverige och Portugisiska Republi- ken f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skat- ter p� inkomst, har undertecknade kommit �verens om att f�ljande best�mmelser skall ut- g�ra en integrerande del av avtalet. </div> <div id="page34-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 34 SFS 2003:758 I. Ad Article 2, paragraph 3 1. It is agreed that the Convention also shall apply to a) in the case of Portugal: Local immovable property tax (Contribui��o Aut�rquica), and b) in the case of Sweden: the real estate tax (den statliga fastighetsskatten). 2. The provisions in the Convention con- cerning income from immovable property shall also apply, mutatis mutandis, in relation to the taxes referred to in paragraph 1. II. Ad Article 8 With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS) the provisions of paragraph 1 of Article 8 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. III. Ad Article 13, paragraph 3 With respect to gains derived by the air transport consortium SAS, the provisions of this paragraph shall apply only to such part of the gains as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. IV. Ad Article 15, paragraph 3 Where a resident of Sweden derives remu- neration in respect of an employment exer- cised aboard an aircraft operated in interna- tional traffic by the air transport consortium SAS, such remuneration shall be taxable only in Sweden. V. Ad Article 29 Notwithstanding the provisions of Article 29, the provisions of Article 8 and paragraph 3 I. Till artikel 2 punkt 3 1. Avtalet skall ocks� till�mpas p� a) i Portugal: lokal fastighetsskatt (Contri- bui��o Aut�rquica), och b) i Sverige: den statliga fastighetsskatten. 2. Best�mmelserna i avtalet som avser in- komst av fast egendom skall ocks� till�mpas, mutatis mutandis, i fr�ga om de skatter som anges i punkt 1. II. Till artikel 8 Betr�ffande inkomst som f�rv�rvas av luft- fartskonsortiet Scandinavian Airlines System (SAS) till�mpas best�mmelserna i artikel 8 punkt 1 endast i fr�ga om den del av inkom- sten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del- �garen i SAS. III. Till artikel 13 punkt 3 Betr�ffande vinst som f�rv�rvas av luft- fartskonsortiet SAS till�mpas best�mmelserna i denna punkt endast i fr�ga om den del av vin- sten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del- �garen i SAS. IV. Till artikel 15 punkt 3 Om person med hemvist i Sverige uppb�r inkomst av arbete, vilket utf�rs ombord p� ett luftfartyg som anv�nds i internationell trafik av luftfartskonsortiet SAS, beskattas inkom- sten endast i Sverige. V. Till artikel 29 Utan hinder av best�mmelserna i artikel 29 skall best�mmelserna i artikel 8 och artikel 13 </div> <div id="page35-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> 35 SFS 2003:758 4* SFS 2003:758777 of Article 13 and respective provisions of this Protocol shall have effect in both Contracting States with respect to the fiscal years beginning on or after 1 January 1985. IN WITNESS whereof the undersigned be- ing duly authorized thereto have signed the present Protocol and have affixed thereto their seals. Done at Helsingborg this 29th day of Au- gust 2002, in duplicate in the Portuguese, Swedish and English languages, all texts being equally authentic. In case of divergence be- tween the texts the English text shall prevail. For the Kingdom of Sweden Anna Lindh For the Portuguese Republic Ant�nio Martins da Cruz punkt 3 och respektive best�mmelser i detta protokoll till�mpas i de b�da avtalsslutande staterna i fr�ga om beskattnings�r som b�rjar den 1 januari 1985 eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta protokoll och f�rsett detsamma med sina sigill. Som skedde i Helsingborg den 29 augusti 2002 i tv� exemplar p� svenska, portugisiska och engelska spr�ken. Alla tre spr�ken �ger lika vitsord. F�r den h�ndelse att tvist upp- kommer vid tolkningen skall dock den engel- ska texten �ga f�retr�de. F�r Konungariket Sverige Anna Lindh F�r Portugisiska Republiken Ant�nio Martins da Cruz </div> <div id="page36-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> Thomson Fakta, tel. 08-587 671 00 Elanders Gotab, Stockholm 2003 </div> </div>

Svensk f�rfattningssamling

Lag
om skatteavtal mellan Sverige och Portugal;

utf�rdad den 13 november 2003.

Enligt riksdagens beslut

f�reskrivs f�ljande.

1 �

Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av

skatteflykt betr�ffande skatter p� inkomst som Sverige och Portugal under-
tecknade den 29 augusti 2002 skall g�lla som lag h�r i landet. Avtalet �r av-
fattat p� svenska, portugisiska och engelska. Den svenska och engelska tex-
ten framg�r av bilaga till denna lag.

2 �

Avtalets beskattningsregler skall till�mpas endast till den del dessa

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

3 �

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

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

Denna lag tr�der i kraft den dag regeringen best�mmer och till�mpas, om

inte annat f�ljer av punkt V i protokollet till avtalet, betr�ffande

a) k�llskatter, p� belopp som f�rv�rvas den 1 januari 2000 eller senare,
b) �vriga skatter p� inkomst, p� skatter som p�f�rs f�r beskattnings�r som

b�rjar den 1 januari 2000 eller senare.

P� regeringens v�gnar

G�RAN PERSSON

LARS-ERIK L�VD�N
(Finansdepartementet)

Prop. 2002/03:127, bet. 2003/04:SkU4, rskr. 2003/04:19.

SFS 2003:758

Utkom fr�n trycket
den 25 november 2003

SFS 2003:758

Convention between the Kingdom of Swe-
den and the Portuguese Republic for the
avoidance of double taxation and the pre-
vention of fiscal evasion with respect to
taxes on income

The Kingdom of Sweden and the Portu-

guese Republic, desiring to conclude a Con-
vention for the avoidance of double taxation
and the prevention of fiscal evasion with re-
spect to taxes on income, have agreed as fol-
lows:

CHAPTER I

SCOPE OF THE CONVENTION

Article 1

Persons covered

This Convention shall apply to persons who

are residents of one or both of the Contracting
States.

Article 2

Taxes covered

1. This Convention shall apply to taxes on

income imposed on behalf of a Contracting
State or of its political or administrative subdi-
visions or local authorities, irrespective of the
manner in which they are levied.

2. There shall be regarded as taxes on in-

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

3. The existing taxes to which the Conven-

tion shall apply are:

Avtal mellan Konungariket Sverige och
Portugisiska Republiken f�r undvikande av
dubbelbeskattning och f�rhindrande av
skatteflykt betr�ffande skatter p� inkomst

Konungariket Sverige och Portugisiska Re-

publiken, som �nskar ing� ett avtal f�r undvi-
kande av dubbelbeskattning och f�rhindrande
av skatteflykt betr�ffande skatter p� inkomst,
har kommit �verens om f�ljande:

KAPITEL I

AVTALETS TILL�MPNINGSOMR�DE

Artikel 1

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har

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

Artikel 2

Skatter som omfattas av avtalet

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

komst som p�f�rs f�r en avtalsslutande stats,
dess politiska eller administrativa underavdel-
ningars eller lokala myndigheters r�kning obe-
roende av det s�tt p� vilket skatterna tas ut.

2. Med skatter p� inkomst f�rst�s alla skat-

ter som tas ut p� inkomst i dess helhet eller p�
delar av inkomst, d�ri inbegripet skatter p�
vinst p� grund av �verl�telse av l�s eller fast
egendom, samt skatter p� v�rdestegring.

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

vilka detta avtal till�mpas �r:

Bilaga

SFS 2003:758

SFS 2003:758777

a) in the case of Portugal:
(i)

Personal income tax (Imposto sobre o
Rendimento das Pessoas Singulares

IRS),

(ii) Corporate income tax (Imposto sobre o

Rendimento das Pessoas Colectivas

IRC),

(iii) Local surtax on corporate income tax

(Derrama),

(hereinafter referred to as Portuguese

tax);

b) in the case of Sweden:
(i)

The National income tax (den statliga
inkomstskatten),

(ii) The withholding tax on dividends

(kupongskatten),

(iii) The income tax on non-residents (den

s�rskilda inkomstskatten f�r utomlands
bosatta),

(iv) The income tax on non-resident artistes

and athletes (den s�rskilda inkomst-
skatten f�r utomlands bosatta artister
m.fl.),

(v) The municipal income tax (den kom-

munala inkomstskatten),

(hereinafter referred to as Swedish tax).

4. The Convention shall apply also to any

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

a) i Portugal:
1.

skatten p� fysisk persons inkomst ( Im-
posto sobre o Rendimento das Pessoas
Singulares

IRS),

skatten p� bolagsinkomst (Imposto so-
bre o Rendimento das Pessoas Colecti-
vas

IRC), och

den lokala till�ggsskatten p� bolags-
skatten (Derrama),

(i det f�ljande ben�mnda portugisisk

skatt);

b) i Sverige:
1.

den statliga inkomstskatten,

kupongskatten,

den s�rskilda inkomstskatten f�r utom-
lands bosatta,

den s�rskilda inkomstskatten f�r utom-
lands bosatta artister m.fl., och

den kommunala inkomstskatten,

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

SFS 2003:758

CHAPTER II

DEFINITIONS

Article 3

General definitions

1. For the purposes of this Convention, un-

less the context otherwise requires:

a) the term Portugal means the territory of

the Portuguese Republic situated in the Euro-
pean Continent, the Archipelagoes of Azores
and Madeira, the respective territorial sea and
any other zone in which, according to Portu-
guese and International Law, the Portuguese
Republic has sovereign rights or jurisdiction
for the purpose of exploring and exploiting,
conserving and managing the natural re-
sources, whether living or non-living, of the
waters superjacent to the sea-bed and of the
sea-bed and its subsoil;

b) 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;

c) the terms a Contracting State and the

other Contracting State mean Portugal or
Sweden, as the context requires; the term the
Contracting States means Portugal and Swe-
den;

d) the term person includes an individual,

a company and any other body of persons;

e) the term company means any body cor-

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

f) the terms enterprise of a Contracting

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

KAPITEL II

DEFINITIONER

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) Portugal avser Portugisiska Republi-

kens territorium p� den Europeiska kontinen-
ten, Azorernas och Madeiras arkipelager, res-
pektive territorialvatten och varje annan zon
�ver vilken Portugisiska Republiken i �ver-
ensst�mmelse med portugisisk lag och folkr�t-
tens regler �ger ut�va suver�na r�ttigheter el-
ler jurisdiktion i syfte att utforska och utnyttja,
bevara och f�rvalta naturtillg�ngarna, s�v�l le-
vande som d�da, i vattnet ovanf�r havsbott-
nen, p� havsbottnen eller i dess underlag;

b) Sverige avser 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;

c) en avtalsslutande stat och den andra

avtalsslutande staten avser Portugal eller
Sverige, beroende p� sammanhanget; de av-
talsslutande staterna avser Portugal och
Sverige;

d) person inbegriper fysisk person, bolag

och annan sammanslutning;

e) bolag avser juridisk person eller annan

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

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

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

SFS 2003:758

enterprise carried on by a resident of the other
Contracting State;

g) the term international traffic means any

transport by ship or aircraft operated by an en-
terprise of a Contracting State, except when
the ship or aircraft is operated solely between
places in the other Contracting State;

h) the term national means:
(1) all individuals possessing the national-

ity of a Contracting State;

(2) any legal person, association or other

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

the term competent authority means:

(1) in the case of Portugal, the Minister of

Finance, the Director General of Taxa-
tion (Director Geral dos Impostos) or
their authorized representative;

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

Finance, his authorized representative
or the authority which is designated as
a competent authority for the purposes
of this Convention.

2. As regards the application of the Conven-

tion at any time by a Contracting State any
term not defined therein shall, unless the con-
text otherwise requires, have the meaning that
it has at that time under the law of that State
for the purposes of the taxes to which the Con-
vention applies, any meaning under the appli-
cable tax laws of that State prevailing over a
meaning given to the term under other laws of
that State.

Article 4

Resident

1. For the purposes of this Convention, the

term resident of a Contracting State means
any person who, under the laws of that State,
is liable to tax therein by reason of his domi-
cile, residence, place of management or any
other criterion of a similar nature, and also in-

bedrivs av person med hemvist i den andra av-
talsslutande staten;

g) internationell trafik avser transport

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

h) medborgare avser:
1)

fysisk person som har medborgarskap i

en avtalsslutande stat,

juridisk person, association eller annan

sammanslutning som bildats enligt den lag-
stiftning som g�ller i en avtalsslutande stat;

beh�rig myndighet avser:

i Portugal: finansministern, Generaldi-
rekt�ren f�r beskattning (Director Ge-
ral dos Impostos) eller deras befull-
m�ktigade ombud, och

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.

2. D� en avtalsslutande stat till�mpar avtalet

vid en viss tidpunkt anses, s�vida inte sam-
manhanget f�ranleder annat, varje uttryck som
inte definierats i avtalet ha den betydelse som
uttrycket har vid denna tidpunkt enligt den sta-
tens lagstiftning i fr�ga om s�dana skatter p�
vilka avtalet till�mpas och skall den betydelse
uttrycket har enligt g�llande skattelagstiftning
i n�mnda stat �ga f�retr�de framf�r den bety-
delse uttrycket har enligt n�gon annan lagstift-
ning i denna stat.

Artikel 4

Hemvist

1. Vid till�mpningen av detta avtal avser ut-

trycket 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 el-
ler annan liknande omst�ndighet och innefat-

SFS 2003:758

cludes that State, any governmental body or
agency, political or administrative subdivision
or local authority thereof. But this term does
not include any person who is liable to tax in
that State in respect only of income from
sources in that State. However, this term ap-
plies also in the case of a Swedish partnership,
but only to the extent that the income derived
by such partnership is subject to tax in Sweden
as the income of a resident, either in its hands
or in the hands of its partners.

2. Where by reason of the provisions of para-

graph 1 an individual is a resident of both
Contracting States, then his status shall be de-
termined as follows:

a) he shall be deemed to be a resident only

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

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

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

c) if he has an habitual abode in both States

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

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

ther of them, the competent authorities of the
Contracting States shall settle the question by
mutual agreement.

3. Where by reason of the provisions of para-

graph 1 a person other than an individual is a

tar ocks� denna stat, dess offentligr�ttsliga or-
gan eller institutioner, politiska eller adminis-
trativa underavdelningar och lokala myndig-
heter. Detta uttryck inbegriper emellertid inte
person som �r skattskyldig i denna stat endast
f�r inkomst fr�n k�lla i denna stat. Uttrycket
inbegriper emellertid dessutom svenskt han-
delsbolag, dock endast i den utstr�ckning han-
delsbolagets inkomst �r skattepliktig i Sverige
p� samma s�tt som inkomst som f�rv�rvas av
en person med hemvist d�r, antingen hos han-
delsbolaget eller hos dess del�gare.

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 endast i den stat d�r

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

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

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

SFS 2003:758

resident of both Contracting States, the compe-
tent authorities of the Contracting States shall
endeavour to settle the question by mutual
agreement.

Article 5

Permanent establishment

1. For the purposes of this Convention, the

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

2. The term permanent establishment in-

cludes especially:

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

other place of extraction of natural resources.

3. a) A building site or construction or in-

stallation project constitutes a permanent es-
tablishment only if it lasts more than six
months within any twelve month period.

b) Subject to the provisions of paragraphs 4,

6 and 7 of this Article, an enterprise of a Con-
tracting State which is furnishing services in-
cluding consultancy services through employ-
ees or other personnel in the other Contracting
State shall be deemed to have a permanent es-
tablishment in that other State but only where
such activity lasts for more than six months
within any twelve month period.

4. Notwithstanding the preceding provisions

of this Article, the term permanent establish-
ment shall be deemed not to include:

a) the use of facilities solely for the purpose

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

b�da avtalsslutande staterna, skall de beh�riga
myndigheterna s�ka avg�ra fr�gan genom �m-
sesidig �verenskommelse.

Artikel 5

Fast driftst�lle

1. Vid till�mpningen av detta avtal avser ut-

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

2. Uttrycket fast driftst�lle innefattar s�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. a) Plats f�r byggnads-, anl�ggnings- eller

installationsverksamhet utg�r fast driftst�lle
endast om verksamheten p�g�r l�ngre �n sex
m�nader under en tolvm�nadersperiod.

b) Om inte best�mmelserna i punkterna 4, 6

och 7 i denna artikel f�ranleder annat, skall ett
f�retag, som tillhandah�ller tj�nster, inklusive
r�dgivning, genom anst�llda eller annan perso-
nal i den andra avtalsslutande staten, anses ha
fast driftst�lle i denna andra stat men endast
om denna verksamhet p�g�r l�ngre �n sex m�-
nader under en tolvm�nadersperiod.

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

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

a) anv�ndningen av anordningar uteslutande

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

SFS 2003:758

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 infor-
mation, for the enterprise;

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 sub-paragraphs a) to e), provided
that the overall activity of the fixed place of
business resulting from this combination is of
a preparatory or auxiliary character.

5. Notwithstanding the provisions of para-

graphs 1 and 2, where a person other than an
agent of an independent status to whom para-
graph 6 applies is acting on behalf of an en-
terprise and has, and habitually exercises, in a
Contracting State an authority to conclude
contracts in the name of the enterprise, that en-
terprise shall be deemed to have a permanent
establishment in that State in respect of any
activities which that person undertakes for the
enterprise, unless the activities of such a per-
son are limited to those mentioned in para-
graph 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 shall not be deemed to have

a permanent establishment in a Contracting
State merely because it carries on business in
that State through a broker, general commis-
sion agent or any other agent of an indepen-

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,

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 ae,
under f�ruts�ttning att hela den verksamhet
som bedrivs fr�n den stadigvarande platsen f�r
aff�rsverksamhet p� grund av denna kombina-
tion �r av f�rberedande eller bitr�dande artikel

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, anses
detta f�retag utan hinder av best�mmelserna
i punkterna 1 och 2 ha fast driftst�lle i denna
stat i fr�ga om varje verksamhet som denna
person bedriver f�r f�retaget. Detta g�ller
dock inte, om den verksamhet som denna per-
son bedriver �r begr�nsad till s�dan som anges
i punkt 4 och som om den bedrevs fr�n en sta-
digvarande plats f�r aff�rsverksamhet inte
skulle g�ra denna stadigvarande plats f�r af-
f�rsverksamhet till fast driftst�lle enligt be-
st�mmelserna i n�mnda punkt.

6. F�retag anses inte ha fast driftst�lle i en

avtalsslutande stat endast p� den grund att f�-
retaget bedriver aff�rsverksamhet i denna stat
genom f�rmedling av m�klare, kommission�r
eller annan oberoende representant, under f�r-

SFS 2003:758

dent status, provided that such persons are act-
ing in the ordinary course of their business.

7. The fact that a company which is a resi-

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

CHAPTER III

TAXATION OF INCOME

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 ag-
riculture and forestry, rights to which the pro-
visions of general law respecting landed prop-
erty apply, buildings, usufruct of immovable
property and rights to variable or fixed pay-
ments as consideration for the working of, or
the right to work, mineral deposits, sources
and other natural resources; ships and aircraft
shall not be regarded as immovable property.

3. The provisions of paragraph 1 shall apply

to income derived from the direct use, letting,
or use in any other form of immovable prop-
erty.

uts�ttning att s�dan person d�rvid bedriver sin
sedvanliga aff�rsverksamhet.

7. Den omst�ndigheten att ett bolag med

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

KAPITEL III

BESKATTNING AV INKOMST

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

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

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

SFS 2003:758

The provisions of paragraph 1 shall also ap-

ply to income from movable property or in-
come derived from services connected with
the use or the right to use immovable property
which, under the taxation law of the Contract-
ing State in which the property in question is
situated, is assimilated to income from im-
movable property.

4. The provisions of paragraphs 1 and 3

shall also apply to the income from immova-
ble 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 Contract-

ing State shall be taxable only in that State un-
less the enterprise carries on business in the
other Contracting State through a permanent
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 car-
ries on business in the other Contracting State
through a permanent establishment situated
therein, there shall in each Contracting State
be attributed to that permanent establishment
the profits which it might be expected to make
if it were a distinct and separate enterprise en-
gaged in the same or similar activities under
the same or similar conditions and dealing
wholly independently with the enterprise of
which it is a permanent establishment.

3. In the determination of the profits of a

permanent establishment, there shall be al-
lowed as deductions expenses which are in-
curred for the purposes of the permanent es-

Best�mmelserna i punkt 1 till�mpas ocks�

p� inkomst av l�s egendom eller fr�n inkomst
av tillhandah�llandet av tj�nster som har sam-
band med brukandet eller r�tten att bruka fast
egendom som, enligt skattelagstiftningen i den
avtalsslutande stat i vilken den fasta egendo-
men �r bel�gen, innefattas i inkomst 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.

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 avtalsslutande staten fr�n d�r
bel�get fast driftst�lle. Om f�retaget bedriver
r�relse p� nyss angivet s�tt, f�r f�retagets 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 annat, i
vardera avtalsslutande staten till det fasta drift-
st�llet den inkomst som det kan antas att drift-
st�llet skulle ha f�rv�rvat, om det varit ett fri-
st�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 f�r avdrag g�ras f�r utgifter som upp-
kommit f�r det fasta driftst�llet, h�runder in-
begripna utgifter f�r f�retagets ledning och

SFS 2003:758

tablishment, including executive and general
administrative expenses so incurred, whether
in the State in which the permanent establish-
ment is situated or elsewhere.

4. No profits shall be attributed to a perma-

nent establishment by reason of the mere pur-
chase 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.

6. Where profits include items of income

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

Article 8

Shipping and air transport

1. Profits of an enterprise of a Contracting

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

2. 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

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.

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 denna stat.

2. 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. I 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

SFS 2003:758

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,

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 prof-
its 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 Convention
and the competent authorities of the Contract-
ing 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.

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 avtalsslutande staten eller �ger del i
b�da dessa f�retags kapital, iakttas f�ljande.

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

bindelser eller finansiella f�rbindelser avtalas
eller f�reskrivs villkor, som avviker fr�n dem
som skulle ha avtalats mellan av varandra 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 �verensst�m-
melse d�rmed.

2. I 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 genomf�ra veder-
b�rlig justering av det skattebelopp som p�-
f�rts f�r inkomsten d�r om denna andra stat
finner justeringen ber�ttigad. Vid s�dan juste-
ring iakttas �vriga best�mmelser i detta avtal
och de beh�riga myndigheterna i de avtalsslu-
tande staterna �verl�gger vid behov med var-
andra.

Artikel 10

Utdelning

1. Utdelning fr�n bolag med hemvist i en

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

SFS 2003:758

2. However, such dividends may also be

taxed in the Contracting State of which the
company paying the dividends is a resident,
and according to the laws of that State, but if
the beneficial owner of the dividends is a resi-
dent of the other Contracting State, the tax so
charged shall not exceed 10 per cent of the
gross amount of the dividends.

The provisions of the previous sentence

shall not apply with respect to dividends paid
by a company which is a resident of a Con-
tracting State to a company which is a resident
of the other Contracting State with respect to
which the provisions of the Directive on the
common system of taxation applicable in the
case of parent companies and subsidiaries of
different Member States (90/435/EEC) as it
may be changed from time to time, are appli-
cable.

The competent authorities of the Contract-

ing States may by mutual agreement settle the
mode of application of this limitation.

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 Arti-

cle means income from shares, jouissance
shares or jouissance rights, mining shares,
founders 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 in-
come from shares by the laws of the State of
which the company making the distribution is
a resident.

The term dividends as used in this Article

also comprises profits paid under an arrange-
ment for participation in profits (associa��o
em participa��o).

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

2. Utdelningen f�r emellertid beskattas �ven

i den avtalsslutande stat d�r bolaget som beta-
lar utdelningen har hemvist, enligt lagstift-
ningen i denna stat, men om den som har r�tt
till utdelningen har hemvist i den andra avtals-
slutande staten f�r skatten inte �verstiga 10
procent av utdelningens bruttobelopp.

Best�mmelserna i f�reg�ende mening skall

inte till�mpas p� utdelning som betalas av ett
bolag med hemvist i en avtalsslutande stat till
ett bolag med hemvist i den andra avtalsslu-
tande staten p� vilka best�mmelserna i Direk-
tivet om ett gemensamt beskattningssystem
f�r moderbolag och dotterbolag hemmah�-
rande i olika medlemsstater (90/435/EEG) i
den lydelse det framdeles kan f� genom att
�ndras, �r till�mpliga.

De beh�riga myndigheterna i de avtalsslu-

tande staterna kan tr�ffa �verenskommelse om
s�ttet att genomf�ra dessa begr�nsningar.

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, andelsbevis eller
andra liknande bevis, gruvaktier, stiftarandelar
eller andra r�ttigheter, som inte �r fordringar,
med r�tt till andel i vinst, samt inkomst av
andra andelar i bolag, som enligt lagstift-
ningen i den stat d�r det utdelande bolaget har
hemvist vid beskattningen behandlas p�
samma s�tt som inkomst av aktier.

Uttrycket utdelning i denna artikel inne-

fattar ocks� vinst som betalas genom ett ar-
rangemang med andel i vinst (associa��o em
participa��o).

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

SFS 2003:758

the dividends is a resident, through a perma-
nent 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 a
fixed base situated in that other State nor sub-
ject the companys undistributed profits to a
tax on the companys 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
beneficial owner of the interest is a resident of
the other Contracting State, the tax so charged
shall not exceed 10 per cent of the gross
amount of the interest. The competent authori-
ties of the Contracting States may by mutual
agreement settle the mode of application of
this limitation.

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 an-
ordning, samt den andel p� grund av vilken ut-
delningen betalas �ger verkligt samband med
det fasta driftst�llet eller den stadigvarande an-
ordningen. I s�dant fall till�mpas best�mmel-
serna i artikel 7 respektive artikel 14.

5. Om bolag med hemvist i en avtalsslu-

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

Artikel 11

R�nta

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

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

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

avtalsslutande stat fr�n vilken den h�rr�r, en-
ligt lagstiftningen i denna stat, men om den
som har r�tt till r�ntan har hemvist i den andra
avtalsslutande staten f�r skatten inte �verstiga
10 procent av r�ntans bruttobelopp. De beh�-
riga myndigheterna i de avtalsslutande sta-
terna kan tr�ffa �verenskommelse om s�ttet att
genomf�ra dessa begr�nsningar.

SFS 2003:758

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,
a political or administrative subdivision or a
local authority thereof or the Central Bank of a
Contracting State;

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

granted by Caixa Geral de Dep�sitos (CGD),
Banco Nacional Ultramarino (BNU), Instituto
de Apoio �s Pequenas e M�dias Empresas e
Investimento (IAPMEI), Investimento e
Com�rcio Externo Portugu�s (ICEP), Com-
panhia de Seguros de Cr�dito (COSEC), Or-
ganismo Coordenador do POE, Fundo de In-
ternacionaliza��o das Empresas Portuguesas
(FIEP) or any other institution of a public
character with the objective to promote ex-
ports or development;

granted by The Swedish International Devel-
opment Cooperation Agency (SIDA), The
Swedish Export Credit Corporation (SEK),
Swedfund International AB, The Swedish Ex-
port Credits Guarantee Board (Exportkredit-
n�mnden) or any other institution of a public
character with the objective to promote ex-
ports or development;

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

granted by any other financial institution
which may be agreed upon between the com-
petent authorities of the Contracting States.

4. The term interest as used in this Article

means income from debt-claims of every kind,
whether or not secured by mortgage and
whether or not carrying a right to participate in
the debtors 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 as well as all other income assimi-

3. R�nta som anges i punkt 1 beskattas, utan

hinder av best�mmelserna i punkt 2, endast i
den avtalsslutande stat d�r den som har r�tt till
r�ntan har hemvist om n�gon av f�ljande f�r-
uts�ttningar �r uppfylld;

a) den som betalar eller tar emot r�ntan �r

en avtalsslutande stat, dess offentligr�ttsliga
organ, politiska eller administrativa underav-
delning eller lokala myndighet eller central-
banken i en avtalsslutande stat,

b) r�ntan betalas p� grund av ett l�n beviljat

av Caixa Geral de Dep�sitos (CGD), Banco
Nacional Ultramarino (BNU), Instituto de
Apoio �s Pequenas e M�dias Empresas e In-
vestimento (IAPMEI), Investimento e Com�r-
cio Externo Portugu�s (ICEP), Companhia de
Seguros de Cr�dito (COSEC), Organismo Co-
ordenador do POE, Fundo de Internacionali-
za��o das Empresas Portuguesas (FIEP) eller
av en annan institution av offentligr�ttslig ka-
rakt�r med syfte att fr�mja export eller utveck-
ling,

c) r�ntan betalas p� grund av ett l�n beviljat

av Styrelsen f�r internationellt utvecklings-
samarbete (SIDA), AB Svensk Exportkredit
(SEK), Swedfund International AB, Export-
kreditn�mnden, eller av en annan institution av
offentligr�ttslig karakt�r med syfte att fr�mja
export eller utveckling,

d) r�ntan betalas p� grund av ett l�n beviljat

av en annan finansiell institution som de beh�-
riga myndigheterna i de avtalsslutande sta-
terna tr�ffar �verenskommelse om.

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

kel 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
avser s�rskilt inkomst av v�rdepapper som ut-
f�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-

SFS 2003:758

lated to income from money lent by the taxa-
tion law of the State in which the income
arises. Penalty charges for late payment shall
not be regarded as interest for the purpose of
this Article.

5. The provisions of paragraphs 1, 2 and 3

shall not apply if the beneficial owner of the in-
terest, being a resident of a Contracting State,
carries on business in the other Contracting
State in which the interest arises, through a
permanent establishment situated therein, or
performs in that other State independent per-
sonal services from a fixed base situated
therein, and the debt-claim in respect of which
the interest is paid is effectively connected
with such permanent establishment or fixed
base. In such case the provisions of Article 7 or
Article 14, as the case may be, shall apply.

6. Interest shall be deemed to arise in a Con-

tracting State when the payer is a resident of
that State. Where, however, the person paying
the interest, 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 indebtedness on
which the interest is paid was incurred, and
such interest is borne by such permanent es-
tablishment or fixed base, then such interest
shall be deemed to arise in the State in which
the permanent establishment or fixed base is
situated.

7. Where, by reason of a special relationship

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

papper, obligationer eller debentures, liksom
varje annan inkomst som innefattas i inkomst
av utl�nade pengar enligt skattelagstiftningen i
den stat varifr�n inkomsten h�rr�r. Straffavgift
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 avtalsslutande staten,
fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast
driftst�lle eller ut�var sj�lvst�ndig yrkesverk-
samhet i denna andra stat fr�n d�r bel�gen 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 en person med
hemvist i denna stat. Om emellertid den per-
son som betalar r�ntan, antingen han har hem-
vist i en avtalsslutande stat eller inte, i en av-
talsslutande stat har fast driftst�lle eller stadig-
varande anordning i samband med vilken den
skuld uppkommit f�r vilken r�ntan betalas,
och r�ntan belastar det fasta driftst�llet eller
den stadigvarande anordningen, anses r�ntan
h�rr�ra fr�n den stat d�r det fasta driftst�llet
eller den stadigvarande anordningen finns.

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 till den fordran
f�r vilken r�ntan betalas, �verstiger det belopp
som skulle ha avtalats mellan utbetalaren och
den som har r�tt till r�ntan om s�dana f�rbin-
delser inte f�relegat, till�mpas best�mmel-
serna i denna artikel endast p� sistn�mnda be-
lopp. I s�dant fall beskattas �verskjutande be-
lopp enligt lagstiftningen i vardera avtalsslu-

SFS 2003:758

ing had to the other provisions of this Conven-
tion.

Article 12

Royalties

1. Royalties arising in a Contracting State

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

2. However, such royalties may also be

taxed in the Contracting State in which they
arise, and according to the laws of that State,
but if the beneficial owner of the royalties is a
resident of the other Contracting State the tax
so charged shall not exceed 10 per cent of the
gross amount of the royalties. The competent
authorities of the Contracting States may by
mutual agreement settle the mode of applica-
tion of this limitation.

3. The term royalties as used in this Arti-

cle 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 the use of, or
the right to use, industrial, commercial, or sci-
entific equipment, or for information concern-
ing industrial, commercial or scientific experi-
ence.

The term royalties also includes payments

in consideration for technical assistance in
connection with the use of, or the right to use,
any copyright, goods or information as re-
ferred to under this paragraph.

4. The provisions of paragraphs 1 and 2

shall not apply if the beneficial owner of the
royalties, being a resident of a Contracting

tande staten med iakttagande av �vriga be-
st�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, f�r
beskattas i denna andra stat.

2. S�dan royalty f�r emellertid beskattas

�ven i den avtalsslutande stat fr�n vilken den
h�rr�r, enligt lagstiftningen i denna stat, men
om den som har r�tt till royaltyn har hemvist i
den andra avtalsslutande staten f�r skatten inte
�verstiga 10 procent av royaltyns bruttobe-
lopp. De beh�riga myndigheterna i de avtals-
slutande staterna kan tr�ffa �verenskommelse
om s�ttet att genomf�ra dessa begr�nsningar.

3. 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 samt f�r nyttjandet
av eller f�r r�tten att nyttja industriell, kom-
mersiell eller vetenskaplig utrustning eller f�r
upplysning om erfarenhetsr�n av industriell,
kommersiell eller vetenskaplig natur.

Uttrycket royalty innefattar ocks� betal-

ningar som utg�r ers�ttning f�r tekniskt bi-
st�nd i samband med nyttjandet av eller i sam-
band med r�tten att nyttja s�dan upphovsr�tt,
s�dana alster eller upplysningar som anges i
denna punkt.

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

l�mpas inte, om den som har r�tt till royaltyn
har hemvist i en avtalsslutande stat och bedri-

SFS 2003:758

State, carries on business in the other Con-
tracting State in which the royalties arise,
through a permanent establishment situated
therein, or performs in that other State inde-
pendent personal services from a fixed base
situated therein, and the right or property in re-
spect of which the royalties are 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.

5. Royalties shall be deemed to arise in a

Contracting State when the payer is a resident
of that State. Where, however, the person pay-
ing the royalties, whether he is a resident of a
Contracting State or not, has in a Contracting
State a permanent establishment or a fixed
base in connection with which the obligation
to pay these royalties was incurred, and such
royalties are borne by such permanent estab-
lishment or fixed base, then such royalties
shall be deemed to arise in the State in which
the permanent establishment or fixed base is
situated.

6. Where, by reason of a special relationship

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

ver r�relse i den andra avtalsslutande staten,
fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get
fast driftst�lle eller ut�var sj�lvst�ndig yrkes-
verksamhet i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den r�ttighet
eller egendom i fr�ga om vilken royaltyn beta-
las �ger verkligt samband med det fasta drift-
st�llet eller den stadigvarande anordningen. I
s�dant fall till�mpas best�mmelserna i artikel
7 respektive artikel 14.

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

tande stat om utbetalaren �r en person med
hemvist i denna stat. Om, emellertid, den per-
son som betalar royaltyn, antingen han har
hemvist i en avtalsslutande stat eller inte, i en
avtalsslutande stat har fast driftst�lle eller sta-
digvarande anordning i samband varmed skyl-
digheten att betala royaltyn uppkommit, och
royaltyn 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.

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

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

SFS 2003:758

SFS 2003:758777

Article 13

Capital gains

1. Gains derived by a resident of a Contract-

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

2. Gains from the alienation of movable

property forming part of the business property
of a permanent establishment which an enter-
prise of a Contracting State has in the other
Contracting State or of movable property per-
taining 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.

3. Gains derived by a resident of a Contract-

ing State from the alienation of ships or air-
craft operated in international traffic or mova-
ble property pertaining to the operation of
such ships or aircraft, shall be taxable only in
that State.

4. Gains derived by an individual who is a

resident of a Contracting State from the aliena-
tion of shares or other corporate rights in an
entity which is a resident of the other Con-
tracting State, and gains from the alienation of
any other securities which are subjected in that
other State to the same taxation treatment as
gains from the alienation of such shares or
other rights, may be taxed in that other Con-
tracting State, but only if:

a) the individual has been a resident of that

other Contracting State at any time during the
five years immediately preceding the aliena-
tion of the shares, rights or securities; and

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 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.

3. Vinst som person med hemvist i en av-

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

4. Vinst, som fysisk person med hemvist i

en avtalsslutande stat f�rv�rvar p� grund av
�verl�telse av andelar eller andra r�ttigheter i
f�retag som har hemvist i den andra avtalsslu-
tande staten och vinst fr�n �verl�telse av varje
slag av v�rdepapper, som i denna andra stat
behandlas p� samma s�tt som vinst vid �verl�-
telse av s�dana andelar och andra r�ttigheter,
f�r beskattas i denna andra avtalsslutande stat,
men endast om

a) den fysiska personen har haft hemvist i

denna andra avtalsslutande stat vid n�got till-
f�lle under en fem�rsperiod omedelbart f�re
�verl�telsen av andelarna, r�ttigheterna eller
v�rdepapperna; och

SFS 2003:758

b) the individual was the owner of the above

mentioned shares, rights or securities while he
was a resident of that other State.

5. Gains from the alienation of any property

other than that referred to in paragraphs 14
shall be taxable only in the Contracting State
of which the alienator is a resident.

Article 14

Independent personal services

1. Income derived by a resident of a Con-

tracting State in respect of professional ser-
vices or other activities of an independent
character shall be taxable only in that State.
However, in the following circumstances such
income may be taxed in the other Contracting
State:

a) if he has a fixed base regularly available

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

b) if his stay in the other Contracting State

is for a period or periods amounting to or ex-
ceeding in the aggregate 183 days in any pe-
riod of 12 months; in such case, only so much
of the income as is attributable to services per-
formed in that other Contracting State may be
taxed in that other State.

2. The term professional services includes

especially independent scientific, literary, ar-
tistic, educational or teaching activities as well
as the independent activities of physicians,
lawyers, engineers, architects, dentists and ac-
countants.

b) den fysiska personen var �gare till ovan

n�mnda andelar, r�ttigheter eller v�rdepapper
n�r han hade hemvist i denna andra stat.

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

egendom �n s�dan som avses i punkterna 14
beskattas endast i den avtalsslutande stat d�r
�verl�taren har hemvist.

Artikel 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som en person med hemvist i en

avtalsslutande stat f�rv�rvar genom att ut�va
fritt yrke eller annan sj�lvst�ndig verksamhet,
beskattas endast i denna stat. S�dan inkomst
f�r emellertid beskattas i den andra avtalsslu-
tande staten om

a) han i denna andra avtalsslutande stat har

en stadigvarande anordning, som regelm�ssigt
st�r till hans f�rfogande f�r att ut�va verksam-
heten. I s�dant fall f�r dock endast den del av
inkomsten som �r h�nf�rlig till denna stadig-
varande anordning beskattas i denna andra av-
talsslutande stat; eller

b) han vistas i denna andra avtalsslutande

stat under tidsperiod eller tidsperioder som
sammanlagt uppg�r till eller �verstiger 183 da-
gar under en tolvm�nadersperiod. I s�dant fall
f�r dock endast den del av inkomsten som �r
h�nf�rlig till den verksamhet som ut�vats i
denna andra avtalsslutande stat beskattas i
denna andra stat.

2. Uttrycket fritt yrke inbegriper s�rskilt

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

SFS 2003:758

Article 15

Dependent personal services

1. Subject to the provisions of Articles 16,

18 and 19, salaries, wages and other similar re-
muneration 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 Contract-
ing State. If the employment is so exercised,
such remuneration as is derived therefrom
may be taxed in that other State.

2. Notwithstanding the provisions of para-

graph 1, remuneration derived by a resident of
a Contracting State in respect of an employ-
ment exercised in the other Contracting State
shall be taxable only in the first-mentioned
State if:

a) the recipient is present in the other State

for a period or periods not exceeding in the 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 perma-

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

3. Notwithstanding the preceding provisions

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

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-

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

2. Utan hinder av best�mmelserna i punkt 1

beskattas ers�ttning, som person med hemvist
i en avtalsslutande stat uppb�r f�r arbete som
utf�rs i den andra avtalsslutande staten, endast
i den f�rstn�mnda staten, om

a) mottagaren vistas i den andra staten un-

der tidsperiod eller tidsperioder som samman-
lagt inte �verstiger 183 dagar under en tolvm�-
nadersperiod som b�rjar eller slutar under be-
skattnings�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 ar-
betsgivaren har i den andra staten.

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

i denna artikel f�r ers�ttning f�r arbete, som
utf�rs ombord p� skepp eller luftfartyg, som
anv�nds i internationell trafik av ett f�retag i
en avtalsslutande stat, beskattas i denna stat.

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-

SFS 2003:758

tors or supervisory board (in Portugal, con-
selho fiscal) or of another similar organ of a
company which is a resident of the other Con-
tracting State may be taxed in that other State.
However, Article 15 shall apply in relation to
payments made by such a company to a mem-
ber of any board or organ referred to above in
respect of the exercise of a permanent or regu-
lar activity.

Article 17

Artistes and athletes

1. Notwithstanding the provisions of Arti-

cles 14 and 15, income derived by a resident of
a Contracting State as an entertainer, such as a
theatre, motion picture, radio or television ar-
tiste, or a musician, or as an athlete, 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 ac-

tivities exercised by an entertainer or an ath-
lete in his capacity as such accrues not to the
entertainer or athlete himself but to another
person, that income may, notwithstanding the
provisions of Articles 7, 14 and 15, be taxed in
the Contracting State in which the activities of
the entertainer or athlete are exercised.

Article 18

Pensions

Subject to the provisions of paragraph 2 of

Article 19, pensions and other similar remu-
neration paid to a resident of a Contracting
State in consideration of past employment
shall be taxable only in that State.

relse eller i kontrollorgan (i Portugal, conselho
fiscal) eller i annat liknande organ i bolag med
hemvist i den andra avtalsslutande staten, f�r
beskattas i denna andra stat. Artikel 15 skall
emellertid till�mpas p� ers�ttningar, f�r ut�-
vande av stadigvarande eller regelbunden
verksamhet, som betalas av ett s�dant bolag
till medlem i en s�dan styrelse eller ett s�dant
organ som anges ovan.

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�despe-
lare, radio- eller televisionsartist eller musiker,
eller i egenskap av sportut�vare, beskattas i
denna andra stat.

2. I fall d� inkomst genom personlig verk-

samhet, som underh�llningsartist eller sport-
ut�vare bedriver i denna egenskap, inte tillfal-
ler 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.

Artikel 18

Pension

Om inte best�mmelserna i artikel 19 punkt 2

f�ranleder annat, beskattas pension och annan
liknande ers�ttning, som med anledning av ti-
digare anst�llning betalas till person med hem-
vist i en avtalsslutande stat, endast i denna stat.

SFS 2003:758

Article 19

Government service

1. a) Salaries, wages and other similar re-

muneration, other than a pension, paid by a
Contracting State or a political or administra-
tive subdivision or a local authority thereof to
an individual in respect of services rendered to
that State or subdivision or authority shall be
taxable only in that State.

b) However, such salaries, wages and other

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

(1) is a national of that State; or
(2) did not become a resident of that State

solely for the purpose of rendering the
services.

2. a) Any pension paid by, or out of funds

created by, a Contracting State or a political or
administrative subdivision or a local authority
thereof to an individual in respect of services
rendered to that State or subdivision or author-
ity shall be taxable only in that State.

b) However, such pension shall be taxable

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

3. The provisions of Articles 15, 16, 17 and

18 shall apply to salaries, wages and other
similar remuneration, and to pensions, in re-
spect of services rendered in connection with a
business carried on by a Contracting State or a
political or administrative subdivision or a lo-
cal authority thereof.

Artikel 19

Offentlig tj�nst

1. a) L�n och annan liknande ers�ttning

(med undantag f�r pension), som betalas av en
avtalsslutande stat, en av dess politiska eller
administrativa underavdelningar eller lokala
myndigheter till fysisk person p� grund av ar-
bete som utf�rts i denna stats, underavdelnings
eller myndighets tj�nst, beskattas endast i
denna stat.

b) S�dan l�n och annan liknande ers�ttning

beskattas emellertid endast i den andra avtals-
slutande staten om arbetet utf�rs i denna stat
och personen i fr�ga har hemvist i denna stat
och

�r medborgare i denna stat, eller

inte fick hemvist i denna stat uteslu-
tande f�r att utf�ra arbetet.

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

der inr�ttade av, en avtalsslutande stat, en av
dess politiska eller administrativa underavdel-
ningar eller lokala myndigheter till fysisk per-
son p� grund av arbete som utf�rts i denna
stats, underavdelnings eller myndighets tj�nst,
beskattas endast i denna stat.

b) S�dan pension beskattas emellertid en-

dast i den andra avtalsslutande staten om per-
sonen i fr�ga har hemvist och �r medborgare i
denna stat.

3. Best�mmelserna i artiklarna 15, 16, 17

och 18 till�mpas p� l�n och annan liknande er-
s�ttning och p� pension som betalas p� grund
av arbete som utf�rts i samband med r�relse
som bedrivs av en avtalsslutande stat, en av
dess politiska eller administrativa underavdel-
ningar eller lokala myndigheter.

SFS 2003:758

Article 20

Students

Payments which a student or business ap-

prentice who is or was immediately before visit-
ing a Contracting State a resident of the other
Contracting State and who is present in the
first-mentioned State solely for the purpose of
his education or training receives for the pur-
pose of his maintenance, education or training
shall not be taxed in that State, provided that
such payments arise from sources outside that
State.

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 Convention
shall be taxable only in that State.

2. The provisions of paragraph 1 shall not

apply to income, other than income from im-
movable property as defined in paragraph 2 of
Article 6, if the recipient of such income, be-
ing a resident of a Contracting State, carries on
business in the other Contracting State through
a permanent establishment situated therein, or
performs in that other State independent per-
sonal services from a fixed base situated
therein, and the right or property in respect of
which the income is paid is effectively con-
nected with such permanent establishment or
fixed base. In such case the provisions of Arti-
cle 7 or Article 14, as the case may be, shall
apply.

3. Notwithstanding the provisions of para-

graphs 1 and 2, items of income of a resident
of a Contracting State not dealt with in the
foregoing Articles of this Convention and aris-

Artikel 20

Studerande

Studerande eller aff�rspraktikant, som har

eller omedelbart f�re vistelsen i en avtalsslu-
tande stat hade hemvist i den andra avtalsslu-
tande staten och som vistas i den f�rstn�mnda
staten uteslutande f�r sin undervisning eller
praktik, beskattas inte i denna stat f�r belopp
som han erh�ller f�r sitt uppeh�lle, sin under-
visning eller praktik, under f�ruts�ttning att
beloppen h�rr�r fr�n k�lla utanf�r denna stat.

Artikel 21

Annan inkomst

1. Inkomst som person med hemvist i en av-

talsslutande stat f�rv�rvar och som inte be-
handlas i f�reg�ende artiklar av detta avtal be-
skattas endast i denna stat, oavsett varifr�n in-
komsten 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 av-
talsslutande 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.

3. Utan hinder av best�mmelserna i punk-

terna 1 och 2 f�r inkomst som person med hem-
vist i en avtalsslutande stat f�rv�rvar och som
inte behandlas i f�reg�ende artiklar av detta av-

SFS 2003:758

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

4. Notwithstanding any other provisions of

this Convention, disbursements under the So-
cial Security legislation arising in a Contract-
ing State and paid to a resident of the other
Contracting State may be taxed in the first-
mentioned State.

CHAPTER IV

METHODS FOR ELIMINATION
OF DOUBLE TAXATION

Article 22

Elimination of double taxation

1. In the case of Portugal, double taxation

shall be avoided as follows:

a) Where a resident of Portugal derives in-

come which, in accordance with the provisions
of this Convention may be taxed in Sweden,
Portugal shall allow as a deduction from the
tax on the income of that resident an amount
equal to the income tax paid in Sweden. Such
deduction shall not, however, exceed that part
of the income tax as computed before the de-
duction is given, which is attributable to the
income which may be taxed in Sweden;

b) Where in accordance with any provision

of the Convention income derived by a resi-
dent of Portugal is exempt from tax in this
State Portugal may nevertheless, in calculating
the amount of tax on the remaining income of
such resident, take into account the exempted
income.

2. In the case of Sweden, double taxation

shall be avoided as follows:

a) Where a resident of Sweden derives in-

come which under the laws of Portugal and in
accordance with the provisions of this Con-
vention may be taxed in Portugal, Sweden
shall allow subject to the provisions of the

tal och som h�rr�r fr�n den andra avtalsslu-
tande staten, beskattas i denna andra stat.

4. Utan hinder av �vriga best�mmelser i

detta avtal f�r utbetalningar enligt socialf�r-
s�kringslagstiftningen, som h�rr�r fr�n en av-
talsslutande stat och som betalas till en person
med hemvist i den andra avtalsslutande staten,
beskattas i den f�rstn�mnda staten.

KAPITEL IV

METODER F�R ATT UNDVIKA
DUBBELBESKATTNING

Artikel 22

Undanr�jande av dubbelbeskattning

1. Betr�ffande Portugal skall dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

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

v�rvar inkomst som enligt best�mmelserna i
detta avtal f�r beskattas i Sverige, skall Portu-
gal, fr�n skatten p� denna persons inkomst av-
r�kna ett belopp motsvarande den skatt som
betalats i Sverige. Avr�kningsbeloppet skall
emellertid inte �verstiga den del av inkomst-
skatten, ber�knad utan s�dan avr�kning, som
bel�per p� den inkomst som f�r beskattas i
Sverige.

b) Om person med hemvist i Portugal f�r-

v�rvar inkomst som enligt best�mmelserna i
detta avtal �r undantagen fr�n beskattning i
denna stat, f�r Portugal vid fastst�llandet av
skatteuttaget f�r �terst�ende inkomst f�r s�dan
person beakta den inkomst som undantagits
fr�n beskattning.

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 portugisisk lagstiftning
och i enlighet med best�mmelserna i detta av-
tal f�r beskattas i Portugal, skall Sverige med
beaktande av best�mmelserna i svensk lag-

SFS 2003:758

laws of Sweden concerning credit for foreign
tax (as it may be amended from time to time
without changing the general principle hereof)
as a deduction from the tax on such income,
an amount equal to the Portuguese tax paid in
respect of such income.

b) Where a resident of Sweden derives in-

come which, in accordance with the provisions
of this Convention, shall be taxable only in
Portugal, Sweden may, when determining the
graduated rate of Swedish tax, take into ac-
count the income which shall be taxable only
in Portugal.

c) Notwithstanding the provisions of sub-

paragraph (a) of this paragraph, dividends paid
by a company which is a resident of Portugal
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 companies abroad.

CHAPTER V

SPECIAL PROVISIONS

Article 23

Non-discrimination

1. Nationals of a Contracting State shall not

be subjected in the other Contracting State to
any taxation or any requirement connected
therewith, which is other or more burdensome
than the taxation and connected requirements
to which nationals of that other State in the
same circumstances are or may be subjected.
This provision shall, notwithstanding the pro-
visions of Article 1, also apply to 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

stiftning 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 skat-
ten p� inkomsten avr�kna ett belopp motsva-
rande den portugisiska skatt som erlagts p� in-
komsten.

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

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

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

�r utdelning fr�n bolag med hemvist i Portugal
till bolag med hemvist i Sverige undantagen
fr�n svensk skatt enligt best�mmelserna i
svensk lag om skattebefrielse f�r utdelning
som betalas till svenska bolag fr�n bolag i ut-
landet.

KAPITEL V

S�RSKILDA BEST�MMELSER

Artikel 23

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat skall

inte i den andra avtalsslutande 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

SFS 2003:758

State has in the other Contracting State shall
not be less favourably levied in that other State
than the taxation levied on enterprises of that
other State carrying on the same activities.
This provision shall not be construed as oblig-
ing a Contracting State to grant to residents of
the other Contracting State any personal al-
lowances, reliefs and reductions for taxation
purposes on account of civil status or family
responsibilities which it grants to its own resi-
dents.

3. Except where the provisions of paragraph

1 of Article 9, paragraph 7 of Article 11, or
paragraph 6 of Article 12, apply, interest, roy-
alties and other disbursements paid by an en-
terprise of a Contracting State to a resident of
the other Contracting State shall, for the pur-
pose of determining the taxable profits of such
enterprise, be deductible under the same con-
ditions 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 resi-
dent of the other Contracting State shall, for
the purpose of determining the taxable capital
of such enterprise, be deductible 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,
shall not be subjected 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 re-
quirements to which other similar enterprises
of the first-mentioned State are or may be sub-
jected.

5. The provisions of this Article shall, not-

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

avtalsslutande staten, skall i denna andra stat
inte vara mindre f�rdelaktig �n beskattningen
av f�retag i denna andra stat, som bedriver
verksamhet av samma slag. Denna best�m-
melse anses inte medf�ra skyldighet f�r en av-
talsslutande stat att medge person med hem-
vist i den andra avtalsslutande staten s�dant
personligt avdrag vid beskattningen, s�dan
skattebefrielse eller skatteneds�ttning p�
grund av civilst�nd eller f�rs�rjningsplikt mot
familj som medges person med hemvist i den
egna staten.

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

9 punkt 1, artikel 11 punkt 7 eller artikel 12
punkt 6 till�mpas, �r r�nta, royalty och annan
betalning fr�n f�retag i en avtalsslutande stat
till person med hemvist i den andra 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 avtalsslu-
tande stat har till person med hemvist i den an-
dra avtalsslutande staten avdragsgill vid be-
st�mmandet av s�dant f�retags beskattnings-
bara f�rm�genhet p� samma villkor som skuld
till person med hemvist i den f�rstn�mnda sta-
ten.

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,
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 sammanh�ng-
ande krav som annat liknande f�retag i den
f�rstn�mnda staten �r eller kan bli underkastat.

5. Utan hinder av best�mmelserna i artikel 2

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

SFS 2003:758

Article 24

Mutual agreement procedure

1. Where a person considers that the actions

of one or both of the Contracting States result
or will result for him in taxation not in accord-
ance with the provisions of this Convention,
he may, irrespective of the remedies provided
by the domestic law of those States, present
his case to the competent authority of the Con-
tracting State of which he is a resident or, if his
case comes under paragraph 1 of Article 23, to
that of the Contracting State of which he is a
national. The case must be presented within
three years from the first notification of the ac-
tion resulting in taxation not in accordance
with the provisions of the Convention.

2. The competent authority shall endeavour,

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

3. The competent authorities of the Con-

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

4. The competent authorities of the Con-

tracting States may communicate with each
other directly for the purpose of reaching an
agreement in the sense of the preceding para-
graphs.

Artikel 24

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutande

stat eller b�da avtalsslutande staterna vidtagit
�tg�rder som f�r honom medf�r eller kommer
att medf�ra beskattning som strider mot 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 23 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
�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 ge-
nomf�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 �ver-
enskommelse s�ka avg�ra sv�righeter eller
tvivelsm�l som uppkommer i fr�ga om tolk-
ningen eller till�mpningen av avtalet. De kan
�ven �verl�gga i syfte att undanr�ja dubbelbe-
skattning 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 �verenskom-
melse i de fall som angivits i f�reg�ende punk-
ter.

SFS 2003:758

Article 25

Exchange of information

1. The competent authorities of the Con-

tracting States shall exchange such informa-
tion as is necessary for the carrying out of the
provisions of this Convention or of the domes-
tic laws of the Contracting States concerning
taxes covered by this Convention insofar as
the taxation thereunder is not contrary to the
Convention. 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) concerned with the assessment or col-
lection of, the enforcement or prosecution in
respect of, or the determination of appeals in
relation to, the taxes covered by the Conven-
tion. Such persons or authorities shall use the
information only for such purposes. They may
disclose the information in public court pro-
ceedings 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).

Artikel 25

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-
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).

SFS 2003:758

Article 26

Assistance in recovery

1. The Contracting States agree to provide

mutual assistance and support for recovering,
in accordance with the respective provisions
and rules of their legislation or regulations, the
taxes covered by this Convention, when these
amounts are definitely due under the laws and
regulations of the Contracting States seeking
the assistance for such recovery.

2. At the request of the applicant State, the

requested State shall, with a view to the recov-
ery of an amount of tax, take measures of con-
servancy even if the claim is contested or is
not yet the subject of an instrument permitting
enforcement, insofar as such is permitted by
the laws and administrative practice of the re-
quested State.

3. The competent authorities of the Con-

tracting States shall consult each other to de-
cide the mode of application of this Article in
case they consider the rendering of assistance
in recovery of taxes feasible.

Article 27

Limitations of benefits

Notwithstanding any other provisions of

this Convention, where

a) a company that is a resident of a Con-

tracting State derives its income primarily
from other States

(i)

from activities of banking, shipping, fi-
nancing or insurance or

(ii) from being the headquarters, co-ordi-

nation centre or similar entity provid-
ing administrative services or other
support to a group of companies which
carry on business primarily in other
States; and

Artikel 26

Handr�ckning vid indrivning

1. De avtalsslutande staterna f�rbinder sig

att i enlighet med best�mmelser och regler i
respektive stats lagar och f�rordningar bist�
med �msesidig handr�ckning och st�d vid in-
drivning av de skatter p� vilka detta avtal till-
l�mpas n�r dessa belopp f�rfallit till betalning
enligt lagstiftningen i den avtalsslutande stat
som beg�r handr�ckningen.

2. Efter framst�llning av den ans�kande sta-

ten skall den anmodade staten vidta �tg�rder
f�r att s�kerst�lla indrivning av skatt, �ven om
skattefordran har �verklagats eller om ingen
verkst�llighetstitel �nnu f�religger s�vida det
�r till�tet enligt lag och administrativ praxis i
den anmodade staten.

3. De beh�riga myndigheterna i de avtals-

slutande staterna skall �verl�gga om s�ttet att
genomf�ra till�mpningen av denna artikel i det
fall de anser att bist�nd med handr�ckning vid
indrivning av skatter �r genomf�rbar.

Artikel 27

Begr�nsning av f�rm�ner

Utan hinder av �vriga best�mmelser i detta

avtal skall, om

a) ett bolag med hemvist i en avtalsslutande

stat f�rv�rvar sina inkomster huvudsakligen
fr�n andra stater

1) fr�n bank-, sj�farts-, finans-, f�rs�k-

ringsverksamhet, eller

genom att vara huvudkontor, co-ordi-
nation centre eller en liknande enhet
som tillhandah�ller administrativa eller
andra tj�nster till en grupp av bolag
som bedriver r�relse huvudsakligen i
andra stater; och

SFS 2003:758

b) except for the application of the method

of elimination of double taxation normally ap-
plied by that State, such income would bear a
significantly lower tax under the laws of that
State than income from similar activities car-
ried out within that State or from being the
headquarters, co-ordination centre or similar
entity providing administrative services or
other support to a group of companies which
carry on business in that State, as the case may
be,

any provisions of this Convention conferr-

ing an exemption or a reduction of tax shall
not apply to the income of such company and
to the dividends paid by such company.

Article 28

Diplomatic agents and consular officers

Nothing in this Convention shall affect the

fiscal privileges of diplomatic agents or consu-
lar officers under the general rules of interna-
tional law or under the provisions of special
agreements.

CHAPTER VI

FINAL PROVISIONS

Article 29

Entry into force

The Convention shall enter into force on the

thirtieth day after the later of the dates on
which the respective Governments have noti-
fied each other in writing that the formalities
constitutionally required in their respective
States have been complied with and its provi-
sions shall have effect:

b) s�dan inkomst beskattas i andra fall �n

d� till�mpning sker av den metod f�r undvi-
kande av dubbelbeskattning som normalt till-
l�mpas av denna stat med en skattesats som
�r p�tagligt l�gre enligt den statens lagstiftning
�n den som till�mpas antingen p� inkomst fr�n
liknande verksamhet som bedrivits inom
denna stat eller p� inkomst fr�n huvudkontor,
co-ordination centre eller en liknande enhet
som tillhandah�ller administrativa eller andra
tj�nster till en grupp av bolag som bedriver r�-
relse i denna stat,

best�mmelserna i detta avtal som medf�r

undantag fr�n eller begr�nsning av beskatt-
ningen inte till�mpas p� inkomst som s�dant
bolag f�rv�rvar och inte heller p� utdelning
som betalas av s�dant bolag.

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�nstem�n.

KAPITEL VI

AVSLUTANDE BEST�MMELSER

Artikel 29

Ikrafttr�dande

Detta avtal tr�der i kraft den trettionde da-

gen efter den dag d� den sista av de skriftliga
underr�ttelser som respektive regering skall
l�mna n�r de �tg�rder vidtagits som kr�vs en-
ligt respektive stats lagstiftning har l�mnats
och dess best�mmelser skall till�mpas:

SFS 2003:758

a) in the case of Portugal:
(i)

in respect of taxes withheld at source
the fact giving rise to them appearing
on or after the first day of January
2000;

(ii) in respect of other taxes as to income

arising in the fiscal year beginning on
or after the first day of January 2000;

b) in the case of Sweden:
(i)

in respect of taxes withheld at source,
for amounts paid on or after the first
day of January 2000;

(ii) in respect of other taxes on income, on

taxes chargeable for any fiscal year be-
ginning on or after the first day of Jan-
uary 2000.

Article 30

Termination

This Convention shall remain in force until

terminated by a Contracting State. Either Con-
tracting State may terminate the Convention,
through diplomatic channels, by giving written
notice of termination at least six months be-
fore the end of any calendar year after the ex-
piration of a period of three years from the
date of its entry into force. In such event the
Convention shall cease to have effect:

a) in the case of Portugal:
(i)

in respect of taxes withheld at source,
the fact giving rise to them appearing
on or after the first day of January next
following the date on which the period
specified in the said notice of termina-
tion expires;

(ii) in respect of other taxes as to income

arising in the fiscal year beginning on
or after the first day of January next
following the date on which the period
specified in the said notice of termina-
tion expires;

a) i Portugal
1.

betr�ffande k�llskatter, om den h�n-
delse som givit upphov till skatterna
intr�ffat den 1 januari 2000 eller se-
nare;

betr�ffande andra skatter, p� beskatt-
nings�r som b�rjar den 1 januari 2000
eller senare;

b) i Sverige
1.

betr�ffande k�llskatter, p� belopp som
f�rv�rvas den 1 januari 2000 eller se-
nare;

betr�ffande �vriga skatter p� inkomst,
p� skatter som p�f�rs f�r beskatt-
nings�r som b�rjar den 1 januari 2000
eller senare.

Artikel 30

Upph�rande

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

upp av en avtalsslutande stat. Vardera avtals-
slutande staten kan p� diplomatisk v�g skriftli-
gen s�ga upp avtalet genom underr�ttelse
h�rom minst sex m�nader f�re utg�ngen av n�-
got kalender�r som f�ljer efter utg�ngen av en
period om tre �r efter det att avtalet tr�dde i
kraft. I h�ndelse av s�dan upps�gning upph�r
avtalet att g�lla:

a) i Portugal
1.

betr�ffande k�llskatter, om den h�n-
delse som givit upphov till skatterna
intr�ffar den 1 januari det kalender�r
som f�ljer n�rmast efter den dag d� den
tidsperiod, som angivits i n�mnda un-
derr�ttelse om upph�rande, har l�pt ut
eller senare;

betr�ffande andra skatter, p� beskatt-
nings�r som b�rjar den 1 januari det
kalender�r som f�ljer n�rmast efter den
dag d� den tidsperiod, som angivits i
n�mnda underr�ttelse om upph�rande,
har l�pt ut eller senare;

SFS 2003:758

b) in the case of Sweden:
(i)

in respect of taxes withheld at source,
for amounts paid on or after the first
day of January in the year next follow-
ing the end of the six month period;

(ii) in respect of other taxes on income, on

taxes chargeable for any fiscal year be-
ginning on or after the first day of Jan-
uary in the year next following the end
of the six month period.

IN WITNESS whereof the undersigned be-

ing duly authorized thereto have signed the
present Convention and have affixed thereto
their seals.

Done at Helsingborg this 29th. day of Au-

gust 2002, in duplicate in the Portuguese,
Swedish and English languages, all texts being
equally authentic. In case of divergence be-
tween the texts the English text shall prevail.

For the Kingdom of Sweden

Anna Lindh

For the Portuguese Republic

Ant�nio Martins da Cruz

Protocol

At the moment of signing the Convention

between the Kingdom of Sweden and the Por-
tuguese Republic for the Avoidance of Double
Taxation and the Prevention of Fiscal Evasion
with respect to Taxes on Income, the under-
signed have agreed that the following provi-
sions shall form an integral part of the Con-
vention.

b) i Sverige
1.

betr�ffande k�llskatter, p� belopp som
f�rv�rvas den 1 januari det kalender�r
som f�ljer n�rmast efter utg�ngen av
sexm�nadersperioden eller senare;

betr�ffande �vriga skatter p� inkomst,
p� skatter som p�f�rs f�r beskatt-
nings�r som b�rjar den 1 januari det
kalender�r som f�ljer n�rmast efter ut-
g�ngen av sexm�nadersperioden eller
senare.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, underteck-
nat detta avtal och f�rsett detsamma med sina
sigill.

Som skedde i Helsingborg den 29 augusti

2002 i tv� exemplar p� svenska, portugisiska
och engelska spr�ken. Alla tre spr�ken �ger
lika vitsord. F�r den h�ndelse att tvist upp-
kommer vid tolkningen skall dock den engel-
ska texten �ga f�retr�de.

F�r Konungariket Sverige

Anna Lindh

F�r Portugisiska Republiken

Ant�nio Martins da Cruz

Protokoll

Vid undertecknandet av avtalet mellan Ko-

nungariket Sverige och Portugisiska Republi-
ken f�r undvikande av dubbelbeskattning och
f�rhindrande av skatteflykt betr�ffande skat-
ter p� inkomst, har undertecknade kommit
�verens om att f�ljande best�mmelser skall ut-
g�ra en integrerande del av avtalet.

SFS 2003:758

I. Ad Article 2, paragraph 3

1. It is agreed that the Convention also shall

apply to

a) in the case of Portugal: Local immovable

property tax (Contribui��o Aut�rquica), and

b) in the case of Sweden: the real estate tax

(den statliga fastighetsskatten).

2. The provisions in the Convention con-

cerning income from immovable property
shall also apply, mutatis mutandis, in relation
to the taxes referred to in paragraph 1.

II. Ad Article 8

With respect to profits derived by the air

transport consortium Scandinavian Airlines
System (SAS) the provisions of paragraph 1 of
Article 8 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.

III. Ad Article 13, paragraph 3

With respect to gains derived by the air

transport consortium SAS, the provisions of
this paragraph shall apply only to such part of
the gains as corresponds to the participation
held in that consortium by SAS Sverige AB,
the Swedish partner of SAS.

IV. Ad Article 15, paragraph 3

Where a resident of Sweden derives remu-

neration in respect of an employment exer-
cised aboard an aircraft operated in interna-
tional traffic by the air transport consortium
SAS, such remuneration shall be taxable only
in Sweden.

V. Ad Article 29

Notwithstanding the provisions of Article

29, the provisions of Article 8 and paragraph 3

I. Till artikel 2 punkt 3

1. Avtalet skall ocks� till�mpas p�

a) i Portugal: lokal fastighetsskatt (Contri-

bui��o Aut�rquica), och

b) i Sverige: den statliga fastighetsskatten.

2. Best�mmelserna i avtalet som avser in-

komst av fast egendom skall ocks� till�mpas,
mutatis mutandis, i fr�ga om de skatter som
anges i punkt 1.

II. Till artikel 8

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

fartskonsortiet Scandinavian Airlines System
(SAS) till�mpas best�mmelserna i artikel 8
punkt 1 endast i fr�ga om den del av inkom-
sten som motsvarar den andel i konsortiet som
innehas av SAS Sverige AB, den svenske del-
�garen i SAS.

III. Till artikel 13 punkt 3

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

fartskonsortiet SAS till�mpas best�mmelserna
i denna punkt endast i fr�ga om den del av vin-
sten som motsvarar den andel i konsortiet som
innehas av SAS Sverige AB, den svenske del-
�garen i SAS.

IV. Till artikel 15 punkt 3

Om person med hemvist i Sverige uppb�r

inkomst av arbete, vilket utf�rs ombord p� ett
luftfartyg som anv�nds i internationell trafik
av luftfartskonsortiet SAS, beskattas inkom-
sten endast i Sverige.

V. Till artikel 29

Utan hinder av best�mmelserna i artikel 29

skall best�mmelserna i artikel 8 och artikel 13

SFS 2003:758

4* SFS 2003:758777

of Article 13 and respective provisions of this
Protocol shall have effect in both Contracting
States with respect to the fiscal years beginning
on or after 1 January 1985.

IN WITNESS whereof the undersigned be-

ing duly authorized thereto have signed the
present Protocol and have affixed thereto their
seals.

Done at Helsingborg this 29th day of Au-

gust 2002, in duplicate in the Portuguese,
Swedish and English languages, all texts being
equally authentic. In case of divergence be-
tween the texts the English text shall prevail.

For the Kingdom of Sweden

Anna Lindh

For the Portuguese Republic

Ant�nio Martins da Cruz

punkt 3 och respektive best�mmelser i detta
protokoll till�mpas i de b�da avtalsslutande
staterna i fr�ga om beskattnings�r som b�rjar
den 1 januari 1985 eller senare.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, underteck-
nat detta protokoll och f�rsett detsamma med
sina sigill.

Som skedde i Helsingborg den 29 augusti

F�r Konungariket Sverige

Anna Lindh

F�r Portugisiska Republiken

Ant�nio Martins da Cruz

Thomson Fakta, tel. 08-587 671 00

Elanders Gotab, Stockholm 2003

;

Viktiga lagar inom skatterätten

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

JP Infonets skatterättsliga tjänster

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

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2003:758 Lag om skatteavtal mellan Sverige och Portugal

Viktiga lagar inom skatterätten

JP Infonets skatterättsliga tjänster

Om Lagboken.se