SFS 2004:1051 Lag om skatteavtal mellan Sverige och Chile

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<div><style type="text/css">                                     </style> <div id="page1-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om skatteavtal mellan Sverige och Chile; utf�rdad den 25 november 2004. 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 och p� f�rm�genhet som Sverige och Chile undertecknade den 4 juni 2004 skall, tillsammans med det proto- koll som �r fogat till avtalet och som utg�r en del av detta, g�lla som lag h�r i landet. Avtalet och protokollet �r avfattade p� svenska, spanska och engel- ska. Den svenska och engelska texten 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 Chile, 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 i fr�ga om a) k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller senare, b) andra skatter p� inkomst, p� inkomstskatt som tas ut f�r beskattnings�r som b�rjar den 1 januari det �r som n�rmast f�ljer efter det �r d� avtalet tr�- der i kraft eller senare, och c) f�rm�genhetsskatt, om och i den omfattning en allm�n skatt p� f�rm�- genhet inf�rs i Chile efter undertecknandet av avtalet, f�r skatt som tas ut p� f�rm�genhet som innehas den 1 januari det �r som n�rmast f�ljer efter den dag d� en s�dan allm�n skatt p� f�rm�genhet inf�rs eller senare. P� regeringens v�gnar G�RAN PERSSON P�R NUDER (Finansdepartementet) 1 Prop. 2004/05:20, bet. 2004/05:SkU12, rskr. 2004/05:62. SFS 2004:1051 Utkom fr�n trycket den 3 december 2004 </div> <div id="page2-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2004:1051 Avtal mellan Konungariket Sverige och Republiken Chile f�r undvikande av dubbelbeskattning och f�rhind- rande av skatteflykt betr�ffande skat- ter p� inkomst och p� f�rm�genhet Konungariket Sverige och Republiken Chile, som �nskar ing� ett avtal f�r undvi- kande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och p� f�rm�genhet, 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 och p� f�rm�genhet som p�f�rs f�r en avtalsslutande stats, dess politiska underavdel- ningars eller lokala myndigheters r�kning, oberoende av det s�tt p� vilket skatterna tas ut. 2. Med skatter p� inkomst och p� f�rm�- genhet f�rst�s alla skatter som tas ut p� in- komst eller p� f�rm�genhet i dess helhet eller p� delar av inkomst eller f�rm�genhet, d�ri in- begripet 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 s�rskilt: a) i Chile, skatter som p�f�rs enligt in- komstskattelagen, Ley sobre Impuesto a la Renta (i det f�ljande ben�mnda chilensk skatt), och Convention between the Kingdom of Sweden and the Republic of Chile for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capi- tal The Kingdom of Sweden and the Republic of Chile, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital; Have agreed as follows: 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 and on capital imposed on behalf of a Contracting State or of its political subdivi- sions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on in- come and on capital all taxes imposed on total income, on total capital, or on elements of in- come or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital apprecia- tion. 3. The existing taxes to which the Conven- tion shall apply are, in particular: (a) in Chile, the taxes imposed under the In- come Tax Act, (Ley sobre Impuesto a la Renta) (hereinafter referred to as Chilean tax); and Bilaga </div> <div id="page3-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2004:1051 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., 5. den kommunala inkomstskatten, och 6. den statliga f�rm�genhetsskatten (i det f�ljande ben�mnda svensk skatt). 4. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag och p� skatter p� f�rm�genhet, som efter underteck- nandet av avtalet p�f�rs vid sidan av eller i st�llet f�r de f�r n�rvarande utg�ende skat- terna. De beh�riga myndigheterna i de avtals- slutande staterna skall i slutet av varje �r med- dela varandra de v�sentliga �ndringar som gjorts i respektive skattelagstiftning. 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) Chile avser Republiken Chile och inne- fattar ut�ver Chiles territorium, varje annat havsomr�de �ver vilket Republiken Chile, i �verensst�mmelse med folkr�ttens regler, ut- �var suver�na r�ttigheter eller jurisdiktion, b) Sverige avser Konungariket Sverige och innefattar Sveriges territorium, Sveriges territorialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folk- (b) in 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 inkomstskatten f�r utomlands bosatta artister m.fl.); (v) the municipal income tax (den kommu- nala inkomstskatten); and (vi) the net wealth tax (den statliga f�rm�- genhetsskatten) (hereinafter referred to as Swedish tax). 4. The Convention shall apply also to any identical or substantially similar taxes and to taxes on capital which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The com- petent authorities of the Contracting States shall, at the end of each year, notify each other of any significant changes which have been made in their respective taxation laws. CHAPTER II DEFINITIONS Article 3 General definitions 1. For the purposes of this Convention, un- less the context otherwise requires: (a) the term Chile means the Republic of Chile and includes, in addition to the national territory, any other maritime areas over which the Republic of Chile exercises sovereign rights or jurisdiction in accordance with inter- national law; (b) the term Sweden means the Kingdom of Sweden and includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accord- </div> <div id="page4-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2004:1051 r�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion, c) en avtalsslutande stat och den andra avtalsslutande staten avser Chile eller Sverige, beroende p� sammanhanget, 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 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� transpor- ten sker uteslutande mellan platser i den andra avtalsslutande staten, h) beh�rig myndighet avser: 1) i Chile: finansministern eller dennes be- fullm�ktigade ombud, och 2) i Sverige: finansministern, dennes befull- m�ktigade ombud eller den myndighet �t vil- ken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, i) medborgare avser: 1) fysisk person som har medborgarskap i en avtalsslutande stat, eller 2) juridisk person eller association som bil- dats enligt den lagstiftning som g�ller i en av- talsslutande stat. 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- ance with international law exercises sover- eign rights or jurisdiction; (c) the terms a Contracting State and the other Contracting State mean, as the context requires, Chile or Sweden; (d) the term person includes an individ- ual, a company and any other body of persons; (e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when such transport is solely between places in the other Contracting State; (h) the term competent authority means: (i) in the case of Chile, the Minister of Fi- nance or the Ministers authorised representa- tive, and (ii) in the case of Sweden, the Minister of Finance, his authorised representative or the authority which is designated as a competent authority for the purposes of this Convention; (i) the term national means: (i) any individual possessing the nationality of a Contracting State, or (ii) any legal person or association consti- tuted in accordance with the laws in force in a Contracting State. 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. </div> <div id="page5-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2004:1051 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, bolagsbildning eller annan liknande omst�n- dighet och innefattar ocks� denna stat, dess politiska underavdelningar och lokala myn- digheter samt dess offentligr�ttsliga organ el- ler institutioner. Detta uttryck inbegriper emellertid inte person som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat eller f�r f�rm�genhet bel�gen d�r. Inkomst, vinst eller realisationsvinst som f�rv�rvas av person som �r skattem�ssigt transparent enligt lagstiftningen i en av de av- talsslutande staterna anses f�rv�rvad av per- son med hemvist i en avtalsslutande stat till den del inkomsten eller vinsten enligt skatte- lagstiftningen i denna stat behandlas som in- komst, vinst eller realisationsvinst f�r en per- son med hemvist d�r. 2. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da avtalsslu- tande staterna, best�ms dennes hemvist p� f�l- jande s�tt: a) fysisk person anses ha hemvist endast i den stat d�r personen har en bostad som sta- digvarande st�r till dennes f�rfogande. Om fy- sisk person har en s�dan bostad i b�da sta- terna, anses hemvist finnas endast i den stat med vilken dennes personliga och ekonomiska f�rbindelser �r starkast (centrum f�r levnads- intressena), b) om det inte kan avg�ras i vilken stat fy- sisk person har centrum f�r sina levnadsintres- sen eller om personen inte i n�gondera staten har en bostad som stadigvarande st�r till den- 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 the per- sons domicile, residence, place of manage- ment, place of incorporation or any other cri- terion of a similar nature and also includes that State, and any political subdivision, local au- thority, governmental body or agency thereof. This term, however, does not include any per- son who is liable to tax in that State in respect only of income from sources in that State or of capital situated therein. An item of income, profit or gain derived through a person that is fiscally transparent under the laws of either Contracting State shall be considered to be derived by a resident of a Contracting State to the extent that the item is treated for the purposes of the taxation law of that Contracting State as the income, profit or gain of a resident. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individuals status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individ- ual has a permanent home available; if the in- dividual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individuals personal and economic relations are closer (centre of vital interests); (b) if the State in which the individuals centre of vital interests cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the </div> <div id="page6-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2004:1051 nes f�rfogande, anses hemvist finnas endast i den stat d�r personen stadigvarande vistas, c) om fysisk person stadigvarande vistas i b�da staterna eller inte vistas stadigvarande i n�gon av dem, anses hemvist finnas endast i den stat d�r personen �r medborgare, d) om fysisk person �r medborgare i b�da staterna eller inte �r medborgare i n�gon av dem, skall de beh�riga myndigheterna i de av- talsslutande staterna avg�ra fr�gan genom �m- sesidig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, anses denne ha hemvist endast i den stat d�r denne �r medbor- gare. Om personen �r medborgare i b�da av- talsslutande staterna eller inte i n�gon av dem skall de beh�riga myndigheterna i de avtals- slutande staterna s�ka fastst�lla dennes hem- vist genom �msesidig �verenskommelse. I av- saknad av s�dan �verenskommelse skall per- sonen inte vara ber�ttigad till n�gon skattel�tt- nad eller n�got undantag fr�n skatt enligt detta avtal. 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 som h�nf�r sig till utforskning el- ler utvinning av naturtillg�ngar. 3. Uttrycket fast driftst�lle skall ocks� innefatta: State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individ- ual shall be deemed to be a resident only of the State of which the individual is a national; (d) if the individual is a national of both States or of neither of them, the competent au- thorities of the Contracting States shall settle the question by mutual agreement procedure. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State of which it is a national. If the person is a national of both Contracting States or of nei- ther of them the Contracting States shall by mutual agreement procedure endeavour to set- tle the question. In the absence of a mutual agreement by the competent authorities of the Contracting States, the person shall not be en- titled to any relief or exemption from tax pro- vided by the Convention. 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 relating to the exploration for or the exploitation of natural resources. 3. The term permanent establishment shall also include: </div> <div id="page7-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2004:1051 a) plats f�r byggnads-, anl�ggnings- eller installationsverksamhet och verksamhet som best�r av �vervakning i anslutning d�rtill, men endast om verksamheten p�g�r l�ngre �n sex m�nader, och b) tillhandah�llandet av tj�nster, inklusive konsulttj�nster, av ett f�retag genom anst�llda eller andra fysiska personer som anlitas av f�- retaget f�r s�dant �ndam�l, om verksamheten p�g�r inom en avtalsslutande stat under en tidsperiod eller tidsperioder som sammanlagt �verstiger 183 dagar under en tolvm�naders- period. Vid ber�kningen av de tidsgr�nser som anges i denna punkt skall verksamhet som ut- f�rs av ett f�retag i intressegemenskap med ett annat f�retag p� s�tt som anges i artikel 9 l�g- gas samman med den period under vilken verksamhet utf�rs av det sistn�mnda f�retaget om f�retagens verksamheter �r identiska eller v�sentligen likartade. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket fast driftst�lle inte innefatta: a) anv�ndningen av anordningar uteslu- tande f�r lagring, utst�llning eller utl�mnande av f�retaget tillh�riga varor, b) innehavet av ett f�retaget tillh�rigt varu- lager uteslutande f�r lagring, utst�llning eller utl�mnande, c) innehavet av ett f�retaget tillh�rigt varu- lager uteslutande f�r bearbetning eller f�r�d- ling genom annat f�retags f�rsorg, d) innehavet av stadigvarande plats f�r af- f�rsverksamhet uteslutande f�r ink�p av varor eller inh�mtande av upplysningar f�r f�reta- get, e) innehavet av stadigvarande plats f�r af- f�rsverksamhet uteslutande f�r reklam, till- handah�llande av information eller bedrivande av vetenskaplig forskning f�r f�retaget, om verksamheten �r av f�rberedande eller bitr�- dande art. (a) a building site or construction or instal- lation project and the supervisory activities in connection therewith but only if such building site, project or activities last more than six months, and (b) the furnishing of services, including consultancy services, by an enterprise through employees or other individuals engaged by the enterprise for such purpose, where activities of that nature continue within a Contracting State for a period or periods exceeding in the aggre- gate 183 days within any twelve month pe- riod. For the purposes of computing the time lim- its in this paragraph, activities carried on by an enterprise associated with another enterprise within the meaning of Article 9 of this Con- vention shall be aggregated with the period during which activities are carried on by the last mentioned enterprise if the activities of the associated enterprises are identical or sub- stantially similar. 4. Notwithstanding the preceding provi- sions of this Article, the term permanent es- tablishment shall be deemed not to include: (a) the use of facilities solely for the pur- pose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enter- prise; (d) the maintenance of a fixed place of busi- ness solely for the purpose of purchasing goods or merchandise or of collecting infor- mation, for the enterprise; (e) the maintenance of a fixed place of busi- ness solely for the purpose of advertising, sup- plying information or carrying out scientific research for the enterprise, if such activity is of a preparatory or auxiliary character. </div> <div id="page8-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2004:1051 5. Om en person, som inte �r s�dan obero- ende representant p� vilken punkt 6 i denna ar- tikel till�mpas, �r verksam f�r ett f�retag samt i en avtalsslutande stat har och d�r regelm�s- sigt anv�nder fullmakt att sluta avtal i f�reta- gets namn, anses detta f�retag utan hinder av best�mmelserna i punkterna 1 och 2 i denna artikel ha fast driftst�lle i denna stat i fr�ga om varje verksamhet som denna person bedri- ver f�r f�retaget. Detta g�ller dock inte, om den verksamhet som denna person bedriver �r begr�nsad till s�dan som anges i punkt 4 och som om den bedrevs fr�n en stadigvarande plats f�r aff�rsverksamhet inte skulle g�ra denna stadigvarande plats f�r aff�rsverksam- het till fast driftst�lle enligt best�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- uts�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet och att de villkor som avtalas eller f�reskrivs i personens han- delsf�rbindelser eller finansiella f�rbindelser med f�retaget inte avviker fr�n dem som skulle ha avtalats med oberoende m�klare, kommission�rer eller representanter. 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. 5. Notwithstanding the provisions of para- graphs 1 and 2 of this Article where a person (other than an agent of an independent status to whom paragraph 6 of this Article applies) is acting on behalf of an enterprise and has and habitually exercises in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exer- cised through a fixed place of business, would not make this fixed place of business a perma- nent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Contract- ing State merely because it carries on business in that State through a broker, general com- mission agent or any other agent of an inde- pendent status, provided that such persons are acting in the ordinary course of their business, and that the conditions that are made or im- posed in their commercial or financial rela- tions with the enterprise do not differ from those which would generally be agreed with independent brokers or agents. 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. </div> <div id="page9-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2004:1051 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. Vid till�mpningen av detta avtal har ut- trycket fast egendom den betydelse som ut- trycket har enligt lagstiftningen i den avtals- slutande stat d�r egendomen �r bel�gen. Ut- trycket inbegriper dock alltid tillbeh�r till fast egendom, levande och d�da inventarier i lant- bruk och skogsbruk, r�ttigheter p� vilka be- st�mmelserna i privatr�tten om fast egendom till�mpas, byggnader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan na- turtillg�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. 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 eller har bedrivit r�relse p� nyss angivet s�tt, 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. For the purposes of this Convention, 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. 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 or has carried on business as afore- </div> <div id="page10-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2004:1051 f�r f�retagets inkomst beskattas i den andra staten, men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat bedri- ver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle h�nf�rs, om inte best�mmelserna i punkt 3 f�ranleder an- nat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat, om det varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat af- f�rer med det f�retag till vilket driftst�llet h�r och med alla andra personer. 3. Vid best�mmandet av fast driftst�lles in- komst f�r avdrag g�ras f�r n�dv�ndiga utgifter som uppkommit f�r det fasta driftst�llet, h�r- under inbegripna utgifter f�r f�retagets led- ning och allm�nna f�rvaltning, oavsett om ut- gifterna 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 punk- ter best�ms inkomst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. 6. Ing�r i inkomst av r�relse 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 said, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State 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 and with all other persons. 3. In determining the profits of a permanent establishment, there shall be allowed as de- ductions necessary expenses which are in- curred for the purposes of the permanent es- 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 derived by an enterprise of a Con- tracting State from the operation of ships or </div> <div id="page11-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2004:1051 skepp eller luftfartyg i internationell trafik be- skattas endast i denna stat. 2. Vid till�mpningen av denna artikel inbe- griper uttrycken: a) inkomst: 1) bruttoint�kter som direkt h�rr�r fr�n an- v�ndningen av skepp eller luftfartyg i interna- tionell trafik, och 2) r�nta p� belopp som direkt f�rv�rvats ge- nom anv�ndningen av skepp eller luftfartyg i internationell trafik, men endast om r�ntein- komsten i f�rh�llande till verksamheten i �v- rigt �r av underordnad betydelse, b) anv�ndningen av skepp eller luftfartyg av ett f�retag: 1) charter eller uthyrning av skepp eller luftfartyg p� s.k. bare boat basis, och 2) uthyrning av containrar och d�rtill h�- rande utrustning, under f�ruts�ttning att s�dan charter eller uthyrning, i f�rh�llande till f�retagets anv�nd- ning av skepp eller luftfartyg i internationell trafik, �r av underordnad betydelse. 3. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en inter- nationell driftsorganisation. Artikel 9 F�retag med intressegemenskap 1. I fall d� a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrol- len av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, el- ler 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 aircraft in international traffic shall be taxable only in that State. 2. For the purposes of this Article: (a) the term profits includes: (i) gross revenues derived directly from the operation of ships or aircraft in international traffic, and (ii) interest on amounts derived directly from the operation of ships or aircraft in inter- national traffic, but only if such interest is in- cidental to the operation; (b) the expression operation of ships or air- craft by an enterprise, also includes: (i) the charter or rental on a bare boat basis of ships and aircraft, and (ii) the rental of containers and related equipment; if that charter or rental is incidental to the operation by the enterprise of ships or aircraft in international traffic. 3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international oper- ating agency. Article 9 Associated enterprises 1. Where (a) an enterprise of a Contracting State par- ticipates directly or indirectly in the manage- ment, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capi- tal of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or im- posed between the two enterprises in their commercial or financial relations which differ </div> <div id="page12-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2004:1051 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 inkom- sten 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 av- talsslutande staten beskattats i denna andra stat, samt den s�lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retaget i den f�rstn�mnda staten om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�- retag, skall denna andra stat, om den sam- tycker, genomf�ra vederb�rlig justering av det skattebelopp som p�f�rts f�r inkomsten d�r. Vid s�dan justering iakttas �vriga best�mmel- ser i detta avtal och de beh�riga myndighe- terna i de avtalsslutande staterna �verl�gger vid behov med varandra. Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra stat. 2. Utdelningen f�r beskattas �ven i den av- talsslutande stat d�r bolaget som betalar utdel- ningen har hemvist, enligt lagstiftningen i denna stat. Om den som har r�tt till utdel- ningen emellertid har hemvist i den andra av- talsslutande staten f�r skatten inte �verstiga: a) 5 procent av utdelningens bruttobelopp, om den som har r�tt till utdelningen �r ett bo- lag som, direkt eller indirekt, kontrollerar minst 20 procent av det sammanlagda r�stv�r- det i det utdelande bolaget, och 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, has 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-men- tioned 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, if it agrees, make an appropriate adjustment to the amount of tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary con- sult each other. Article 10 Dividends 1. Dividends paid by a company that is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. Such dividends may also be taxed in the Contracting State of which the company pay- ing the dividends is a resident and according to the laws of that State. However, if the bene- ficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company that controls directly or indirectly at least 20 per cent of the voting power in the company paying the dividends, and </div> <div id="page13-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 2004:1051 b) 10 procent av utdelningens bruttobelopp i �vriga fall. Best�mmelserna i denna punkt ber�r inte bolagets beskattning f�r vinst av vilken utdel- ningen betalas. Best�mmelserna i denna punkt inneb�r ingen begr�nsning vid till�mpning av den till- l�ggsskatt (the additional tax) som tas ut i Chile under f�ruts�ttning att den prim�ra bo- lagsskatten (the first category tax) fullt ut kan avr�knas fr�n till�ggsskatten. D�rut�ver g�ller att fr�n s�dan tidpunkt d� n�mnda regel- verk upph�r att g�lla skall de avtalsslutande staterna �verl�gga med varandra i syfte att �ndra avtalet f�r att �teruppr�tta balansen i �tagandena i avtalet. 3. Med uttrycket utdelning f�rst�s i denna artikel inkomst av aktier eller andra r�ttighe- ter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra r�ttigheter som enligt lagstiftningen i den stat d�r det utde- lande bolaget har hemvist vid beskattningen behandlas p� samma s�tt som inkomst av ak- tier. 4. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte, om den som har r�tt till utdel- ningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande sta- ten, d�r bolaget som betalar utdelningen har hemvist, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande an- ordning, samt den andel p� grund av vilken ut- delningen betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�m- melserna i artikel 7 respektive artikel 14. 5. Om bolag med hemvist i en avtalsslu- tande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i den m�n den (b) 10 per cent of the gross amount of the dividends, in all other cases. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. The provisions of this paragraph shall not limit the application of the additional tax to be paid in Chile provided that the first category tax is fully creditable in computing the amount of additional tax. In addition, from such time as this condition ceases to exist the Contract- ing States shall consult with each other with a view to amending the Convention to re-estab- lish the balance of benefits under the Conven- tion. 3. The term dividends as used in this Arti- cle means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other 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. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Con- tracting State of which the company paying the dividends is a resident, through a perma- nent establishment situated therein, or per- forms in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the divi- dends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Ar- ticle 14, as the case may be, shall apply. 5. Where a company that 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 </div> <div id="page14-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS 2004:1051 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� icke utdelade vinster, �ven om utdelningen eller den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. 6. Best�mmelserna i denna artikel skall inte till�mpas om det huvudsakliga syftet eller ett av de huvudsakliga syftena, hos n�gon av de personer som har inflytande �ver bildandet av bolaget eller placeringen av andelar eller an- dra r�ttigheter p� grund av vilken utdelningen betalas, �r att uppn� f�rdelarna i denna artikel genom s�dant bildande eller s�dan placering. 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, enligt lagstiftningen i denna stat, men om den som har r�tt till r�ntan har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga: a) 5 procent av r�ntans bruttobelopp om denna utg�r p� grund av l�n som beviljats av bank eller f�rs�kringsbolag, b) 15 procent av r�ntans bruttobelopp i alla �vriga fall. 3. Med uttrycket r�nta f�rst�s i denna ar- tikel inkomst av varje slags fordran, antingen den s�kerst�llts genom inteckning i fast egen- dom eller inte, och s�rskilt inkomst av v�rde- papper som utf�rdats av staten och inkomst av obligationer eller debentures. Uttrycket inbe- griper �ven inkomst som enligt den statens lagstiftning fr�n vilken inkomsten h�rr�r be- handlas p� samma s�tt vid beskattningen som State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the companys undistributed profits to a tax on undistributed profits, even if the divi- dends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. 6. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment. 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: (a) 5 per cent of the gross amount of the in- terest derived from loans granted by banks and insurance companies; (b) 15 per cent of the gross amount of the interest in all other cases. 3. The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, as well as income which is subjected to the same taxa- tion treatment as income from money lent by the laws of the State in which the income </div> <div id="page15-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 15 SFS 2004:1051 inkomst fr�n utl�ning. Uttrycket r�nta inne- fattar inte inkomst som avses i artikel 10. 4. Best�mmelserna i punkterna 1 och 2 i denna artikel till�mpas inte, om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslu- tande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till- l�mpas best�mmelserna i artikel 7 respektive artikel 14 i detta avtal. 5. 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 denne har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller sta- digvarande anordning i samband med vilken den skuld uppkommit f�r vilken r�ntan beta- las, och r�ntan belastar det fasta driftst�llet el- ler den stadigvarande anordningen, anses r�n- tan h�rr�ra fr�n den stat d�r det fasta driftst�l- let eller den stadigvarande anordningen finns. 6. 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, av n�gon anledning, �ver- stiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbindelser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sist- n�mnda belopp. I s�dant fall beskattas �ver- skjutande belopp enligt lagstiftningen i var- dera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. 7. Best�mmelserna i denna artikel skall inte till�mpas om det huvudsakliga syftet eller ett arises. The term interest shall not include in- come dealt with in Article 10. 4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situ- ated therein, or performs in that other State in- dependent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively con- nected with such permanent establishment or fixed base. In such case the provisions of Arti- cle 7 or Article 14 of this Convention, as the case may be, shall apply. 5. Interest 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 interest, whether 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. 6. Where, by reason of a special relation- ship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest ex- ceeds, for whatever reason, the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Arti- cle shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Con- vention. 7. The provisions of this Article shall not apply if it was the main purpose or one of the </div> <div id="page16-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 16 SFS 2004:1051 av de huvudsakliga syftena, hos n�gon av de personer som har inflytande �ver tillskapandet eller placeringen av den fordran f�r vilken r�ntan betalas, �r att uppn� f�rdelarna i denna artikel genom s�dant tillskapande eller s�dan placering. 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: a) 5 procent av royaltyns bruttobelopp f�r nyttjandet av eller r�tten att nyttja industriell, kommersiell eller vetenskaplig utrustning, b) 10 procent av royaltyns bruttobelopp i alla andra fall. 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 eller film, band eller annat medel f�r bild- eller ljud�tergivning, patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod eller andra immateriella tillg�ngar, samt f�r nyttjandet av eller f�r r�tten att nyttja industriell, kommer- siell eller vetenskaplig utrustning eller f�r upplysning om erfarenhetsr�n av industriell, kommersiell eller vetenskaplig natur. 4. Best�mmelserna i punkterna 1 och 2 i denna artikel till�mpas inte, om den som har r�tt till royaltyn har hemvist i en avtalsslu- tande stat och bedriver r�relse i den andra av- talsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var main purposes of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take ad- vantage of this Article by means of that crea- tion or assignment. 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: (a) 5 per cent of the gross amount of the royalties for the use of, or the right to use, in- dustrial, commercial or scientific equipment, (b) 10 per cent of the gross amount of the royalties in all other cases. 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 cinematographic films or films, tapes or other means of image or sound reproduction, patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scien- tific equipment, or for information concerning industrial, commercial or scientific experi- ence. 4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situ- </div> <div id="page17-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 17 SFS 2004:1051 sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�llet eller den stadigva- rande anordningen. I s�dant fall till�mpas be- st�mmelserna i artikel 7 respektive artikel 14 i detta avtal. 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 denne 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. 7. Best�mmelserna i denna artikel skall inte till�mpas om det huvudsakliga syftet eller ett av de huvudsakliga syftena, hos n�gon av de personer som har inflytande �ver tillskapandet eller placeringen av den r�ttighet i fr�ga om vilken royaltyn betalas, �r att uppn� f�rdelarna i denna artikel genom s�dant tillskapande eller s�dan placering. ated therein, or performs in that other State in- dependent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effec- tively connected with such permanent estab- lishment or fixed base. In such case the provi- sions of Article 7 or Article 14 of this Conven- tion, 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 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 obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the per- manent establishment or fixed base is situated. 6. Where, by reason of a special relation- ship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties hav- ing regard to the use, right or information for which they are paid exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Arti- cle shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Con- vention. 7. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in re- spect to which the royalties are paid to take advantage of this Article by means of that creation or assignment. </div> <div id="page18-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 18 SFS 2004:1051 Artikel 13 Realisationsvinst 1. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av fast egendom som �r bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av l�s egendom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtals- slutande stat har i den andra avtalsslutande staten, eller av l�s egendom, h�nf�rlig till sta- digvarande anordning f�r att ut�va sj�lvst�n- dig yrkesverksamhet, som person med hem- vist i en avtalsslutande stat har i den andra av- talsslutande staten, f�r beskattas i denna andra stat. Detsamma g�ller vinst p� grund av �ver- l�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med hela f�retaget) eller av s�dan stadigvarande anordning. 3. Vinst p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i internationell trafik eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 4. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av andelar eller andra r�ttigheter som re- presenterar kapitalet i ett bolag som har hem- vist i den andra avtalsslutande staten f�r be- skattas i denna andra avtalsslutande stat om, a) vinsten h�rr�r, direkt eller indirekt, till mer �n 50 procent fr�n fast egendom som �r bel�gen i denna andra avtalsslutande stat, eller b) mottagaren av vinsten vid n�got tillf�lle under en tolvm�nadersperiod f�re �verl�tel- sen, indirekt eller direkt, �gde andelar eller andra r�ttigheter som motsvarar minst 20 pro- cent av bolagets kapital, eller c) mottagaren av vinsten �r en fysisk person som har haft hemvist i denna andra avtalsslu- tande stat och f�tt hemvist i den f�rstn�mnda Article 13 Capital gains 1. Gains derived by a resident of a Contract- ing State from the alienation of immovable property 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 that 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 a fixed base, may be taxed in that other State. 3. Gains from the alienation of ships or air- craft operated in international traffic or from movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State of which the alienator is a resident. 4. Gains derived by a resident of a Contract- ing State from the alienation of shares or other rights representing the capital of a company that is a resident of the other Contracting State may be taxed in that other Contracting State if, (a) the gains derive more than 50 per cent of their value directly or indirectly from immov- able property situated in that other Contracting State; or (b) the recipient of the gain at any time dur- ing the 12-month period preceding such alien- ation owned, directly or indirectly, shares or other rights consisting of 20 per cent or more of the capital of that company; or (c) the recipient of the gain is an individual who has been a resident of that other Contract- ing State and who has become a resident of the </div> <div id="page19-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 19 SFS 2004:1051 avtalsslutande staten och �verl�telsen av ande- larna eller r�ttigheterna sker vid n�got tillf�lle under de tio �r som f�ljer n�rmast efter det att den fysiska personen upph�rt att ha hemvist i denna andra stat. Annan vinst som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �ver- l�telse av andelar eller andra r�ttigheter som representerar kapitalet i ett bolag med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra avtalsslutande stat, men skatten f�r inte �verstiga 16 procent av vinstens be- lopp. Utan hinder av �vriga best�mmelser i denna punkt, skall vinst som pensionsfond med hem- vist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av andelar eller andra r�ttighe- ter som representerar kapitalet i ett bolag med hemvist i den andra avtalsslutande staten, be- skattas endast i den f�rstn�mnda avtalsslu- tande staten. 5. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i f�reg�ende punkter beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. Artikel 14 Sj�lvst�ndig yrkesut�vning 1. Inkomst som fysisk person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut- �va fritt yrke eller annan sj�lvst�ndig verk- samhet, beskattas endast i denna stat, utom i f�ljande fall, d� inkomsten ocks� f�r beskattas i den andra avtalsslutande staten: a) om s�dan fysisk person i den andra av- talsslutande staten har en stadigvarande anord- ning, som regelm�ssigt st�r till dennes f�rfo- gande f�r att ut�va verksamheten. I s�dant fall f�r endast den del av inkomsten som �r h�n- f�rlig till denna stadigvarande anordning be- skattas i denna andra stat, first-mentioned Contracting State and the al- ienation of the shares or other corporate rights occurs at any time during the ten years next following the date on which the individual has ceased to be a resident of that other State. Any other gains derived by a resident of a Contracting State from the alienation of shares or other rights representing the capital of a company resident in the other Contracting State may be taxed in that other Contracting State but the tax so charged shall not exceed 16 per cent of the amount of the gain. Notwithstanding any other provision of this paragraph, gains derived by a pension fund that is a resident of a Contracting State from the alienation of shares or other rights repre- senting the capital of a company that is a resi- dent of the other Contracting State shall be taxable only in the first-mentioned Contract- ing State. 5. Gains from the alienation of any property other than that referred to in the above men- tioned paragraphs, shall be taxable only in the Contracting State of which the alienator is a resident. Article 14 Independent personal services 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circum- stances, when such income may also be taxed in the other Contracting State: (a) if such individual has a fixed base regu- larly available in the other Contracting State for purpose of performing the activities; in that case, only so much of the income as is at- tributable to that fixed base may be taxed in that other State; </div> <div id="page20-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 20 SFS 2004:1051 b) om s�dan fysisk person vistas i den andra avtalsslutande staten under tidsperiod eller tidsperioder som sammanlagt uppg�r till eller �verstiger 183 dagar under en tolvm�naders- period. I s�dant fall f�r endast den del av in- komsten som h�rr�r fr�n verksamhet som ut- �vats i denna andra stat beskattas i denna stat. 2. Uttrycket fritt yrke inbegriper s�rskilt sj�lvst�ndig vetenskaplig, litter�r och konst- n�rlig verksamhet, uppfostrings- och under- visningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�kare, advokat, ingenj�r, ar- kitekt, tandl�kare och revisor ut�var. Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 18 och 19 f�ranleder annat, beskattas l�n och annan ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�ll- ning, endast i denna stat, s�vida inte arbetet ut- f�rs i den andra avtalsslutande staten. Om ar- betet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r f�r arbete som utf�rs i den andra avtalsslutande staten, endast i den f�rstn�mnda staten, om a) mottagaren vistas i den andra staten un- der tidsperiod eller tidsperioder som samman- lagt inte �verstiger 183 dagar under en tolv- m�nadersperiod som b�rjar eller slutar under beskattnings�ret i fr�ga, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra staten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande anordning som arbetsgiva- ren har i den andra staten. (b) if such individual stays in the other Con- tracting State for a period or periods amount- ing to or exceeding in the aggregate 183 days in any twelve month period; in that case, only so much of the income as is derived from the activities performed in that other State may be taxed in that State. 2. The term professional services in- cludes especially independent scientific, liter- ary, artistic, educational or teaching activities as well as the independent activities of physi- cians, lawyers, engineers, architects, dentists and accountants. Article 15 Income from employment 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other remunera- tion derived by a resident of a Contracting State in respect of an employment shall be tax- able only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remu- neration 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, a person being an employer who is not a resident of the other State, and (c) the remuneration is not borne by a per- manent establishment or a fixed base that the person being an employer has in the other State. </div> <div id="page21-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 21 SFS 2004:1051 3. Utan hinder av f�reg�ende best�mmelser i denna artikel beskattas ers�ttning, som per- son med hemvist i en avtalsslutande stat upp- b�r f�r arbete som utf�rs ombord p� skepp el- ler luftfartyg som anv�nds i internationell tra- fik, endast i denna stat. Artikel 16 Styrelsearvode Styrelsearvode och annan ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r i egenskap av medlem i styrelse eller i annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artikel 17 Artister och sportut�vare 1. Utan hinder av best�mmelserna i artik- larna 14 och 15 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar ge- nom sin personliga verksamhet i den andra av- talsslutande staten i egenskap av artist, s�som teater- eller filmsk�despelare, radio- eller tele- visionsartist eller musiker, eller i egenskap av sportut�vare, beskattas i denna andra stat. In- komst som omfattas av best�mmelserna i denna punkt inbegriper varje inkomst som en person uppb�r fr�n personlig verksamhet som utf�rs i den andra staten som har anknytning till dennes renomm� som artist eller sport- ut�vare. 2. Utan hinder av best�mmelserna i artik- larna 7, 14 och 15 f�r, i fall d� inkomst genom personlig verksamhet som artist eller sport- ut�vare bedriver i denna egenskap inte tillfal- ler artisten eller sportut�varen personligen utan annan person, denna inkomst beskattas i den avtalsslutande stat d�r artisten eller sport- ut�varen bedriver verksamheten. 3. Notwithstanding the preceding provi- sions of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship or air- craft operated in international traffic shall be taxable only in that State. Article 16 Directors fees Directors fees and other payments derived by a resident of a Contracting State in the ca- pacity as a member of the board of directors or a similar organ of a company which is a resi- dent of the other Contracting State may be taxed in that other State. Article 17 Artistes and sportspersons 1. Notwithstanding the provisions of Arti- cles 14 and 15, income derived by a resident of a Contracting State as an artiste, such as a theatre, motion picture, radio or television ar- tiste, or a musician, or as a sportsperson, from that residents personal activities as such exer- cised in the other Contracting State, may be taxed in that other State. The income referred to in this paragraph shall include any income derived from any personal activity exercised in the other State related with that persons re- nown as an artiste or sportsperson. 2. Notwithstanding the provisions of Arti- cles 7, 14 and 15, where income in respect of personal activities exercised by an artiste or a sportsperson in that capacity as such accrues not to the artiste or sportsperson personally but to another person, that income may be taxed in the Contracting State in which the ac- tivities of the artiste or sportsperson are exer- cised. </div> <div id="page22-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 22 SFS 2004:1051 Artikel 18 Pension och underh�llsbidrag 1. Pension som h�rr�r fr�n en avtalsslu- tande stat och betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i den f�rstn�mnda staten. 2. Underh�llsbidrag eller annat underst�d som betalas till person med hemvist i en av- talsslutande stat beskattas endast i denna stat. Underh�llsbidrag eller annat underst�d som betalas av person med hemvist i en av de av- talsslutande staterna till person med hemvist i den andra avtalsslutande staten beskattas, till den del betalningen inte �r avdragsgill f�r be- talaren, endast i den f�rstn�mnda staten. Artikel 19 Offentlig tj�nst 1. a) L�n och annan ers�ttning (med undan- tag f�r pension), som betalas av en avtalsslu- tande stat, en av dess politiska 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 l�n och annan ers�ttning beskattas emellertid endast i den andra avtalsslutande staten om arbetet utf�rs i denna stat och perso- nen i fr�ga har hemvist i denna stat och 1) �r medborgare i denna stat, eller 2) inte fick hemvist i denna stat uteslutande f�r att utf�ra arbetet. 2. Best�mmelserna i artiklarna 15, 16 och 17 till�mpas p� l�n och annan ers�ttning som betalas p� grund av arbete som utf�rts i sam- band med r�relse som bedrivs av en avtalsslu- tande stat, en av dess politiska underavdel- ningar eller lokala myndigheter. Article 18 Pensions and alimony 1. Pensions arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned State. 2. Alimony and other maintenance pay- ments paid to a resident of a Contracting State shall be taxable only in that State. However, any alimony or other maintenance payments paid by a resident of one of the Contracting States to a resident of the other Contracting State shall, to the extent it is not allowable as a relief to the payer, be taxable only in the first- mentioned State. Article 19 Government service 1. (a) Salaries, wages and other remunera- tion, other than a pension, paid by a Contract- ing State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such salaries, wages and other remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the ser- vices. 2. The provisions of Articles 15, 16 and 17 shall apply to salaries, wages and other remu- neration in respect of services rendered in con- nection with a business carried on by a Con- tracting State or a political subdivision or a lo- cal authority thereof. </div> <div id="page23-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 23 SFS 2004:1051 Artikel 20 Studerande Studerande, l�rling eller aff�rspraktikant som har eller omedelbart f�re vistelsen i en avtalsslutande stat hade hemvist i den andra avtalsslutande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin under- visning eller praktik, beskattas inte i denna stat f�r belopp som denne erh�ller f�r sitt uppeh�lle, sin undervisning eller praktik, om 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 an- dra avtalsslutande staten fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk- samhet i denna andra stat fr�n d�r bel�gen sta- digvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken inkomsten betalas �ger verkligt samband med det fasta driftst�l- let eller den stadigvarande anordningen. 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 hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg�ende artiklar av detta avtal och som h�rr�r fr�n den andra av- talsslutande staten, beskattas i denna andra stat. Article 20 Students Payments which a student, apprentice or business trainee who is, or was, immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individuals education or training receives for the purpose of that indi- viduals maintenance, education or training shall not be taxed in that State, if such pay- ments 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 inde- pendent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effec- tively connected with such permanent estab- lishment or fixed base. In such case the provi- sions of Article 7 or Article 14, as the case may be, shall apply. 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- ing in the other Contracting State may also be taxed in that other State. </div> <div id="page24-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 24 SFS 2004:1051 KAPITEL IV BESKATTNING AV F�RM�GENHET Artikel 22 F�rm�genhet 1. F�rm�genhet best�ende av fast egendom vilken person med hemvist i en avtalsslutande stat innehar och vilken �r bel�gen i den andra avtalsslutande staten f�r beskattas i denna andra stat. 2. F�rm�genhet best�ende av l�s egendom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, eller av l�s egendom h�nf�rlig till stadigvarande anordning f�r att ut�va sj�lvst�ndig yrkes- verksamhet, som person med hemvist i en av- talsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 3. F�rm�genhet best�ende av skepp och luftfartyg som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat och av l�s egendom som �r h�nf�rlig till anv�nd- ningen av s�dana skepp och luftfartyg, beskat- tas endast i denna stat. 4. Alla andra slag av f�rm�genhet, som per- son med hemvist i en avtalsslutande stat inne- har, beskattas endast i denna stat. 5. Best�mmelserna i punkterna 1, 2, 3 och 4 till�mpas i en avtalsslutande stat endast om b�da avtalsslutande staterna tar ut en allm�n skatt p� f�rm�genhet. KAPITEL V METODER F�R ATT UNDVIKA DUBBELBESKATTNING Artikel 23 Undanr�jande av dubbelbeskattning 1. Betr�ffande Chile skall dubbelbeskatt- ning undvikas p� f�ljande s�tt: CHAPTER IV TAXATION OF CAPITAL Article 22 Capital 1. Capital represented by immovable prop- erty owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a per- manent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Con- tracting State in the other Contracting State for the purpose of performing independent per- sonal services, may be taxed in that other State. 3. Capital represented by ships and aircraft operated in international traffic by an enter- prise of a Contracting State and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. 5. The provisions of paragraphs 1, 2, 3 and 4 shall apply in a Contracting State only if both Contracting States levy a general tax on capital. CHAPTER V METHODS FOR THE AVOIDANCE OF DOUBLE TAXATION Article 23 Avoidance of double taxation 1. In the case of Chile, double taxation shall be avoided as follows: </div> <div id="page25-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 25 SFS 2004:1051 a) Person med hemvist i Chile som f�rv�r- var inkomst eller innehar f�rm�genhet som enligt best�mmelserna i detta avtal f�r beskat- tas i Sverige f�r, med beaktande av best�m- melserna i chilensk lag, avr�kna erlagd svensk skatt fr�n chilensk skatt som skall betalas i fr�ga om samma inkomst eller f�rm�genhet och denna punkt till�mpas p� all inkomst som avses i avtalet. b) Om person med hemvist i Chile f�rv�r- var inkomst eller innehar f�rm�genhet som enligt best�mmelserna i detta avtal �r undanta- gen fr�n beskattning i Chile, f�r Chile vid fast- st�llandet av skatteuttaget f�r �vrig inkomst eller f�rm�genhet f�r s�dan person beakta den inkomst eller f�rm�genhet 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 chilensk lagstiftning och i enlighet med best�mmelserna i detta av- tal f�r beskattas i Chile, skall Sverige med beaktande av best�mmelserna i svensk lag- 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 skatten p� inkomsten avr�kna ett belopp mot- svarande den chilenska skatt som erlagts p� inkomsten. b) Om person med hemvist i Sverige f�rv�r- var inkomst som enligt best�mmelserna i detta avtal beskattas endast i Chile, f�r Sverige vid fastst�llandet av skattesatsen f�r svensk pro- gressiv skatt beakta den inkomst som skall be- skattas endast i Chile. c) Utan hinder av best�mmelserna i a) i denna punkt �r utdelning fr�n bolag med hem- vist i Chile till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt best�m- melserna i svensk lag om skattebefrielse f�r utdelning som betalas till svenska bolag fr�n bolag i utlandet. (a) residents in Chile, obtaining income or owning capital which may, in accordance with the provisions of this Convention, be subject to taxation in Sweden, may credit the Swedish tax so paid against any Chilean tax payable in respect of the same income or capital, subject to the applicable provisions of the law of Chile, this paragraph shall apply to all income referred to in the Convention; (b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Chile is exempt from tax in Chile, Chile may nevertheless, in calcu- lating the amount of tax on other income or capital, take into account the exempted in- come or capital. 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 Chile and in ac- cordance with the provisions of this Conven- tion may be taxed in Chile, Sweden shall al- low subject to the provisions of the laws of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) as a deduction from the tax on such income, an amount equal to the Chilean tax paid in re- spect of such income. (b) Where a resident of Sweden derives in- come which, in accordance with the provi- sions of this Convention, shall be taxable only in Chile, Sweden may, when determining the graduated rate of Swedish tax, take into ac- count the income which shall be taxable only in Chile. (c) Notwithstanding the provisions of sub- paragraph (a) of this paragraph, dividends paid by a company which is a resident of Chile to a company which is a resident of Sweden shall be exempt from Swedish tax according to the provisions of Swedish law governing the ex- </div> <div id="page26-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 26 SFS 2004:1051 d) Om person med hemvist i Sverige inne- har f�rm�genhet, som enligt best�mmelserna i detta avtal f�r beskattas i Chile, skall Sverige fr�n skatten p� denna persons f�rm�genhet av- r�kna ett belopp motsvarande den f�rm�gen- hetsskatt som erlagts i Chile. Avr�kningsbe- loppet skall emellertid inte �verstiga den del av den svenska f�rm�genhetsskatten, ber�k- nad utan s�dan avr�kning, som bel�per p� den f�rm�genhet som f�r beskattas i Chile. KAPITEL VI S�RSKILDA BEST�MMELSER Artikel 24 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, s�rskilt s�vitt avser hemvist, �r eller kan bli underkas- tad. 2. Beskattningen av fast driftst�lle, som f�- retag i en avtalsslutande stat har i den andra avtalsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. 3. Denna artikel anses inte medf�ra skyldig- het f�r en avtalsslutande stat att medge person med hemvist 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. 4. Utom i de fall d� best�mmelserna i arti- kel 9 punkt 1, artikel 11 punkt 6 eller artikel 12 punkt 6 till�mpas, �r r�nta, royalty och an- emption of tax on dividends paid to Swedish companies by companies abroad. (d) Where a resident of Sweden owns capi- tal which, in accordance with the provisions of this Convention, may be taxed in Chile, Swe- den shall allow as a deduction from the tax on the capital of that resident an amount equal to the capital tax paid in Chile. Such deduction shall not, however, exceed that part of the Swedish capital tax, as computed before the deduction is given, which is appropriate to the capital which may be taxed in Chile. CHAPTER VI SPECIAL PROVISIONS Article 24 Non-discrimination 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. 2. The taxation on a permanent establish- ment that an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. 3. Nothing in this Article shall be construed as obliging a Contracting State to grant to resi- dents of the other Contracting State any per- sonal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities that it grants to its own residents. 4. Except where the provisions of paragraph 1 of Article 9, paragraph 6 of Article 11, or paragraph 6 of Article 12, apply, interest, roy- </div> <div id="page27-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 27 SFS 2004:1051 nan betalning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtals- slutande staten avdragsgilla vid best�mmandet av den beskattningsbara inkomsten f�r s�dant f�retag p� samma villkor som betalning till person med hemvist i den f�rstn�mnda staten. P� samma s�tt �r skuld som f�retag i en avtals- slutande stat har till person med hemvist i den andra avtalsslutande staten avdragsgill vid 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. 5. Bolag med hemvist i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kon- trolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslu- tande staten, skall inte i den f�rstn�mnda sta- ten 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�ngande krav som annat lik- nande bolag med hemvist i den f�rstn�mnda staten �r eller kan bli underkastat. 6. I denna artikel avses med uttrycket be- skattning skatter som omfattas av avtalet. Artikel 25 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutande stat eller b�da avtalsslutande staterna vidtagit �tg�rder som f�r denne medf�r eller kommer att medf�ra beskattning som strider mot be- st�mmelserna i detta avtal, kan personen, utan att detta p�verkar personens r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordning, l�gga fram saken f�r den beh�riga myndigheten i den avtalsslutande stat d�r personen har hemvist eller, om fr�ga �r om till�mpning av artikel 24 punkt 1, i den avtalsslutande stat d�r denne �r medborgare. 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- 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. 5. Companies which are residents of a Con- tracting State, the capital of which is wholly or partly owned or controlled, directly or indi- rectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any re- quirement connected therewith that is other or more burdensome than the taxation and con- nected requirements to which other similar companies of the first-mentioned State are or may be subjected. 6. In this Article, the term taxation means taxes that are the subject of this Convention. Article 25 Mutual agreement procedure 1. Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Con- vention, that person may, irrespective of the remedies provided by the domestic law of those States, present the case to the competent authority of the Contracting State of which that person is a resident or, if that persons case comes under paragraph 1 of Article 24, to that of the Contracting State of which that per- son is a national. 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 </div> <div id="page28-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 28 SFS 2004:1051 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. 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. 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. Artikel 26 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtals- slutande staterna skall utbyta s�dana upplys- ningar som �r n�dv�ndiga f�r att till�mpa be- st�mmelserna i detta avtal eller i de avtalsslu- tande staternas interna lagstiftning betr�ffande skatter som omfattas av avtalet, i den m�n be- skattningen enligt denna lagstiftning inte stri- der mot avtalet. Utbytet av upplysningar be- gr�nsas inte av artikel 1. Upplysningar som en avtalsslutande stat mottagit skall behandlas s�- som hemliga p� samma s�tt som upplysningar, som erh�llits enligt den interna lagstiftningen i denna stat och f�r yppas endast f�r personer eller myndigheter (d�ri inbegripet domstolar och f�rvaltningsorgan) som fastst�ller, uppb�r eller indriver de skatter som omfattas av avta- let eller handl�gger �tal eller besv�r i fr�ga om dessa skatter. Dessa personer eller myndighe- ter skall anv�nda upplysningarna endast f�r s�dana �ndam�l. De f�r yppa upplysningarna vid offentlig r�tteg�ng eller i domstolsavg�- randen. 2. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r en avtalsslutande stat att solution, to resolve the case by a mutual agreement procedure with the competent au- thority of the other Contracting State, with a view to the avoidance of taxation not in ac- cordance with the Convention. 3. The competent authorities of the Con- tracting States shall endeavour to resolve by a mutual agreement procedure any difficulties or doubts arising as to the interpretation or ap- plication of 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. Article 26 Exchange of information 1. The competent authorities of the Con- tracting States shall exchange such informa- tion as is necessary for carrying out the provi- sions of this Convention or of the domestic laws in the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Con- vention. The exchange of information is not restricted by Article 1. Any information re- ceived by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or au- thorities (including courts and administrative bodies) involved in the assessment or collec- tion of, the enforcement or prosecution in re- spect of, or the determination of appeals in re- lation to the taxes covered by this Convention. Such persons or authorities shall use the infor- mation only for such purposes. They may dis- close the information in public court proceed- ings 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: </div> <div id="page29-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 29 SFS 2004:1051 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 admini- strativ 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). 3. Om en avtalsslutande stat beg�r upplys- ningar enligt denna artikel, skall den andra av- talsslutande staten inh�mta de upplysningar som framst�llningen avser p� samma s�tt som om det g�llde dess egen beskattning, �ven om denna andra stat vid denna tidpunkt inte beh�- ver s�dana upplysningar. Om beh�rig myndig- het i en avtalsslutande stat s�rskilt beg�r det, skall den beh�riga myndigheten i den andra avtalsslutande staten s�ka tillhandah�lla upp- lysningarna enligt denna artikel i den form som beg�rs, s�som skriftliga vittnesintyg och kopior av ej redigerade originalhandlingar (d�ri inbegripet b�cker, dokument, rapporter, protokoll, r�kenskaper eller skriftv�xling) i samma omfattning som s�dana intyg och handlingar kan inh�mtas enligt lagstiftning och administrativ praxis i denna andra stat be- tr�ffande dess egna skatter. Artikel 27 Medlemmar av diplomatisk beskickning och konsulat 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 med- lemmar av diplomatisk beskickning eller kon- sulat. (a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State; (b) to supply information that is not obtain- able under the laws or in the normal course of the administration of that or of the other Con- tracting 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). 3. If information is requested by a Contract- ing State in accordance with this Article, the other Contracting State shall obtain the infor- mation to which the request relates in the same way as if its own taxation were involved even though the other State does not, at that time, need such information. If specifically re- quested by the competent authority of a Con- tracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as depositions of wit- nesses and copies of unedited original docu- ments (including books, papers, statements, records, accounts or writings), to the same ex- tent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes. Article 27 Members of diplomatic missions and consular posts Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provi- sions of special agreements. </div> <div id="page30-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 30 SFS 2004:1051 Artikel 28 �vriga best�mmelser 1. Vid till�mpningen av detta avtal f�r in- vesteringsfonder och varje annat slags fond som f�rvaltas av person med hemvist i Chile, beskattas i Chile betr�ffande utdelning, r�nta, realisationsvinst och annan inkomst som h�r- r�r fr�n egendom eller investering i Chile. 2. Vid till�mpningen av artikel XXII punkt 3 (Konsultation) i the General Agreement on Trade in Services, �r de avtalsslutande staterna �verens om att, utan hinder av n�mnda punkt, tvist som uppst�r mellan dem om huruvida en �tg�rd omfattas av detta avtal f�r, i enlighet med n�mnda punkt, avg�ras av the Council for Trade in Services endast med samtycke av b�da avtalsslutande staterna. Tveksamhet om tolkningen av denna punkt skall l�sas enligt artikel 25 punkt 3 eller, om detta misslyckas, enligt annat f�rfarande som b�da avtalsslu- tande staterna enas om. 3. Detta avtal p�verkar inte till�mpningen av g�llande best�mmelser i den chilenska la- gen DL 600 i den lydelse de har vid tiden f�r undertecknandet av detta avtal, med den ly- delse de framdeles kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras. 4. Avgifter p� grund av tj�nster som utf�rs under ett �r, och som betalas under detta �r av eller f�r en fysisk person med hemvist i en av- talsslutande stat till en pensionsplan som er- k�nns f�r skatte�ndam�l i den andra avtalsslu- tande staten skall, under en period som inte �verstiger 60 m�nader, behandlas p� samma s�tt f�r skatte�ndam�l i den f�rstn�mnda sta- ten som en avgift vilken betalas till en pen- sionsplan som erk�nns f�r skatte�ndam�l i denna f�rstn�mnda stat, om a) betalningar gjorts regelbundet av eller f�r s�dan fysisk person till pensionsplanen under Article 28 Miscellaneous rules 1. For the purposes of this Convention, in- vestment funds or any other fund of any kind, which are being administered by a person resi- dent in Chile, may be taxed in Chile in respect of dividends, interest, capital gains and other income derived from property or investment in Chile. 2. For the purposes of paragraph 3 of Arti- cle XXII (Consultation) of the General Agree- ment on Trade in Services, the Contracting States agree that, notwithstanding that para- graph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the inter- pretation of this paragraph shall be resolved under paragraph 3 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Con- tracting States. 3. Nothing in this Convention shall affect the application of the existing provisions of the Chilean legislation DL 600 as they are in force at the time of signature of this Conven- tion and as they may be amended from time to time without changing the general principle hereof. 4. Contributions in a year in respect of ser- vices rendered in that year paid by, or on behalf of, an individual who is a resident of a Con- tracting State to a pension plan that is recog- nised for tax purposes in the other Contracting State shall, during a period not exceeding in the aggregate 60 months, be treated in the same way for tax purposes in the first-mentioned State as a contribution paid to a pension plan that is recognised for tax purposes in that first- mentioned State, if (a) contributions were made by, or on be- half of, such individual on a regular basis to </div> <div id="page31-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 31 SFS 2004:1051 perioden omedelbart innan personen fick hem- vist i den f�rstn�mnda staten, och b) den beh�riga myndigheten i den f�rst- n�mnda staten anser att pensionsplanen i stort �verensst�mmer med en pensionsplan erk�nd f�r skatte�ndam�l i denna stat. Vid till�mpningen av denna punkt omfattar uttrycket pensionsplan en pensionsplan som tillkommit i enlighet med socialf�rs�krings- systemet i en avtalsslutande stat. 5. Med beaktande av att det viktigaste syftet med avtalet �r att undvika internationell dub- belbeskattning �r de avtalsslutande staterna �verens om att, f�r det fall avtalets best�m- melser till�mpas p� ett s�dant s�tt att f�rm�ner utg�r som inte �verv�gts eller avsetts, de be- h�riga myndigheterna i de avtalsslutande sta- terna snabbt skall �verl�gga med varandra i enlighet med f�rfarandet vid �msesidig �ver- enskommelse enligt artikel 25 i avsikt att �ndra avtalet om s� anses n�dv�ndigt. 6. Best�mmelserna i detta avtal p�verkar inte beskattningen i Chile av person med hem- vist i Sverige i fr�ga om vinst som �r h�nf�rlig till fast driftst�lle i Chile, s�vitt avser b�de den prim�ra bolagsskatten (the first category tax) och till�ggsskatten (the additional tax) under f�ruts�ttning att den prim�ra bolags- skatten kan avr�knas fr�n till�ggsskatten. 7. Betr�ffande inkomst som f�rv�rvas av luftfartskonsortiet Scandinavian Airlines Sys- tem (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. 8. Betr�ffande vinst som f�rv�rvas av luft- fartskonsortiet Scandinavian Airlines System (SAS) till�mpas best�mmelserna i artikel 13 endast i fr�ga om den del av vinsten som mot- svarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. the pension plan for a period ending immedi- ately before that individual became a resident of the first-mentioned State; and (b) the competent authority of the first-men- tioned State agrees that the pension plan gen- erally corresponds to a pension plan recog- nised for tax purposes by that State. For the purposes of this paragraph, pension plan includes a pension plan created under the social security system in a Contracting State. 5. Considering that the main aim of the Convention is to avoid international double taxation, the Contracting States agree that, in the event the provisions of the Convention are used in such a manner as to provide benefits not contemplated or not intended, the compe- tent authorities of the Contracting States shall in an expeditious manner, consult according to the mutual agreement procedure of Article 25 with a view to amending the Convention, where necessary. 6. Nothing in this Convention shall affect the taxation in Chile of a resident in Sweden in respect of profits attributable to a permanent establishment situated in Chile, under both the first category tax and the additional tax but only as long as the first category tax is deduct- ible in computing the additional tax. 7. With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS) the provisions of Article 8 para- graph 1 shall apply only to such part of the profits as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. 8. With respect to gains derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of Article 13 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. </div> <div id="page32-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 32 SFS 2004:1051 9. Betr�ffande f�rm�genhet som innehas av luftfartskonsortiet Scandinavian Airlines Sys- tem (SAS) till�mpas best�mmelserna i artikel 22 endast i fr�ga om den del av f�rm�genhe- ten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del- �garen i SAS. KAPITEL VII AVSLUTANDE BEST�MMELSER Artikel 29 Ikrafttr�dande 1. Vardera avtalsslutande staten skall p� diplomatisk v�g underr�tta den andra staten om n�r de �tg�rder vidtagits enligt respektive stats lagstiftning som kr�vs f�r att detta avtal skall tr�da i kraft. Avtalet tr�der i kraft den dag d� den sista av dessa underr�ttelser tas emot. 2. Best�mmelserna i detta avtal skall till�m- pas: a) i Chile, 1) i fr�ga om skatter p� inkomst som f�rv�r- vas och belopp som betalas, tillgodof�rs ett konto, st�lls till f�rfogande eller redovisas som kostnad, den 1 januari det kalender�r som n�rmast f�ljer efter det �r d� avtalet tr�der i kraft eller senare, 2) i fr�ga om f�rm�genhetsskatt, om och i den omfattning s�dan skatt inf�rs i Chile efter undertecknandet av detta avtal, f�r skatt som tas ut p� f�rm�genhet som innehas den 1 janu- ari det �r som n�rmast f�ljer efter den dag d� f�rm�genhetsskatten inf�rs eller senare, b) i Sverige, 1) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller senare, 2) i fr�ga om andra skatter p� inkomst, p� inkomstskatt som p�f�rs f�r beskattnings�r 9. With respect to capital owned by the air transport consortium Scandinavian Airlines System (SAS), the provisions of Article 22 shall apply only to such part of the capital as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. CHAPTER VII FINAL PROVISIONS Article 29 Entry into force 1. Each of the Contracting States shall no- tify the other through diplomatic channels of the completion of the procedures required by law for the bringing into force of this Conven- tion. This Convention shall enter into force on the date of the receipt of the later of these noti- fications. 2. The provisions of this Convention shall have effect: (a) in Chile, (i) in respect of taxes on income obtained and amounts paid, credited to an account, put at the disposal or accounted as an expense, on or after the first day of January in the calendar year next following that in which this Conven- tion enters into force; (ii) in respect of taxes on capital, if and to the extent such tax will be imposed by Chile after the date of signature of this Convention, for tax levied in relation to capital owned on or after the first day of January of the year next following the date on which tax on capi- tal has been introduced; and (b) in Sweden, (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the date on which the Convention enters into force; (ii) in respect of other taxes on income, on income tax chargeable for any tax year begin- </div> <div id="page33-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 33 SFS 2004:1051 som b�rjar den 1 januari det �r som n�rmast f�ljer efter det �r d� avtalet tr�der i kraft eller senare, 3) i fr�ga om f�rm�genhetsskatt, om och i den omfattning s�dan skatt inf�rs i Chile efter undertecknandet av detta avtal, f�r skatt som tas ut p� f�rm�genhet som innehas den 1 janu- ari det �r som n�rmast f�ljer efter den dag d� f�rm�genhetsskatten inf�rs eller senare. Artikel 30 Upph�rande 1. Detta avtal f�rblir i kraft utan tidsbe- gr�nsning men endera avtalsslutande staten kan senast den 30 juni under n�got kalender�r som b�rjar efter utg�ngen av �ret f�r avtalets ikrafttr�dande p� diplomatisk v�g skriftligen s�ga upp avtalet hos den andra avtalsslutande staten. 2. Best�mmelserna i detta avtal upph�r att g�lla: a) i Chile, i fr�ga om skatt p� inkomst som f�rv�rvas, belopp som betalas, tillgodof�rs ett konto, st�lls till f�rfogande eller redovisas som kost- nad, eller p� f�rm�genhet som innehas, den 1 januari det kalender�r som f�ljer n�rmast ef- ter det �r d� upps�gningen sker eller senare, b) i Sverige, 1) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter utg�ngen av sexm�naders- perioden eller senare, 2) i fr�ga om andra skatter p� inkomst, p� inkomstskatt som p�f�rs f�r taxerings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter utg�ngen av sexm�nadersperioden eller senare, 3) i fr�ga om f�rm�genhetsskatt, f�r skatt som taxeras det andra kalender�ret som f�ljer n�rmast efter utg�ngen av sexm�nadersperio- den eller senare. ning on or after the first day of January of the year next following the date on which the Convention enters into force; (iii) in respect of taxes on capital, if and to the extent such tax will be imposed by Chile after the date of signature of this Convention, for tax levied in relation to capital owned on or after the first day of January of the year next following the date on which tax on capi- tal has been introduced. Article 30 Termination 1. This Convention shall continue in effect indefinitely but either Contracting State may, on or before the thirtieth day of June in any calendar year beginning after the year in which the Convention enters into force, give to the other Contracting State a notice of ter- mination in writing through diplomatic chan- nels. 2. The provisions of this Convention shall cease to have effect: (a) in Chile, in respect of taxes on income obtained and amounts paid, credited to an account, put at the disposal or accounted as an expense, or on capital owned, on or after the first day of Janu- ary in the calendar year next following that in which the notice is given; and (b) in Sweden, (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the end of the six month period; (ii) in respect of other taxes on income, on income tax chargeable for any tax year begin- ning on or after the first day of January of the year next following the end of the six month period; (iii) in respect of taxes on capital, for tax which is assessed on or after the second calen- dar year next following the end of the six month period. </div> <div id="page34-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 34 SFS 2004:1051 Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i Stockholm den 4 juni 2004, i tv� exemplar p� spanska, svenska och engel- ska spr�ken. F�r den h�ndelse att tvist upp- kommer vid tolkningen skall den engelska texten �ga f�retr�de. F�r Konungariket Sveriges regering Bosse Ringholm F�r Republiken Chiles regering Nicol�s Eyzaguirre Protokoll till avtalet mellan Konungariket Sverige och Republiken Chile f�r undvi- kande av dubbelbeskattning och f�rhind- rande av skatteflykt betr�ffande skatter p� inkomst och p� f�rm�genhet Vid undertecknandet av avtalet f�r undvi- kande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och p� f�rm�genhet mellan Konungariket Sverige och Republiken Chile, har de avtals- slutande staterna kommit �verens om att f�l- jande best�mmelser skall utg�ra en integre- rande del av avtalet: Artiklarna 10, 11 och 12 Betr�ffande artikel 10 punkt 6, artikel 11 punkt 7 och artikel 12 punkt 7 skall, n�r en av- talsslutande stat �verv�ger att neka en person med hemvist i den andra avtalsslutande staten f�rm�ner, de beh�riga myndigheterna �ver- l�gga med varandra. IN WITNESS WHEREOF the undersigned, duly authorised to that effect, have signed this Convention. DONE in duplicate at Stockholm this 4th day of June 2004, in the Spanish, Swedish and English languages. In case of divergence be- tween the texts the English text shall prevail. For the Government of the Kingdom of Sweden Bosse Ringholm For the Government of the Republic of Chile Nicol�s Eyzaguirre Protocol to the Convention between the Kingdom of Sweden and the Republic of Chile for the avoidance of double taxation and the prevention of fiscal evasion with re- spect to taxes on income and on capital At the moment of signing the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital between the Kingdom of Sweden and the Republic of Chile, the Contracting States have agreed that the following provisions shall form an integral part of the Convention: Articles 10, 11 and 12 In respect of paragraph 6 of Article 10, paragraph 7 of Article 11 and paragraph 7 of Article 12, it is agreed that when a Contracting State contemplates to deny benefits to a resi- dent of the other Contracting State, the com- petent authorities should consult with each other. </div> <div id="page35-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 35 SFS 2004:1051 Artiklarna 11 och 12 Om en �verenskommelse eller ett avtal mel- lan Chile och en medlemsstat av Organisatio- nen f�r ekonomiskt samarbete och utveckling f�reskriver att Chile undantar fr�n beskattning r�nta eller royalty (antingen generellt eller be- tr�ffande vissa typer av r�nta eller royalty) som h�rr�r fr�n Chile, eller begr�nsar skatteut- taget p� s�dan r�nta eller royalty (antingen ge- nerellt eller betr�ffande vissa typer av r�nta el- ler royalty) till en l�gre skattesats �n som anges i artikel 11 punkt 2 eller artikel 12 punkt 2 i avtalet, skall s�dant undantag eller l�gre skattesats g�lla automatiskt p� r�nta eller roy- alty (antingen generellt eller betr�ffande de s�rskilda typerna av r�nta eller royalty) som h�rr�r fr�n Chile och som r�tteligen tillkom- mer en person med hemvist i Sverige samt r�nta eller royalty som h�rr�r fr�n Sverige och som r�tteligen tillkommer en person med hemvist i Chile under samma f�rh�llanden som om undantaget eller den l�gre skattesat- sen hade f�reskrivits i n�mnda punkter. Den beh�riga myndigheten i Chile skall utan dr�js- m�l underr�tta den beh�riga myndigheten i Sverige n�r villkoren f�r till�mpningen av denna punkt har uppfyllts. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta protokoll. Som skedde i Stockholm den 4 juni 2004, i tv� exemplar p� spanska, svenska och engel- ska spr�ken. F�r den h�ndelse att tvist upp- kommer vid tolkningen skall den engelska texten �ga f�retr�de. Articles 11 and 12 It is agreed that if any agreement or conven- tion between Chile and a member state of the Organisation for Economic Co-operation and Development provides that Chile shall exempt from tax interest or royalties (either generally or in respect of specific categories of interest or royalties) arising in Chile, or limit the tax charged in Chile on such interest or royalties (either generally or in respect of specific cate- gories of interest or royalties) to a rate lower than that provided for in paragraph 2 of Arti- cle 11 or paragraph 2 of Article 12 of the Con- vention, such exemption or lower rate shall automatically apply to interest or royalties (ei- ther generally or in respect of those specific categories of interest or royalties) arising in Chile and beneficially owned by a resident of Sweden and interest or royalties arising in Sweden and beneficially owned by a resident of Chile under the same conditions as if such exemption or lower rate had been specified in those paragraphs. The competent authority of Chile shall inform the competent authority of Sweden without delay that the conditions for the application of this paragraph have been met. IN WITNESS WHEREOF the undersigned, duly authorised to that effect, have signed this Protocol. DONE in duplicate at Stockholm this 4th day of June 2004, in the Spanish, Swedish and English languages. In case of divergence be- tween the texts the English text shall prevail. </div> <div id="page36-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 36 SFS 2004:1051 Thomson Fakta, tel. 08-587 671 00 Elanders Gotab, Stockholm 2004 F�r Konungariket Sveriges regering Bosse Ringholm F�r Republiken Chiles regering Nicol�s Eyzaguirre For the Government of the Kingdom of Sweden Bosse Ringholm For the Government of the Republic of Chile Nicol�s Eyzaguirre </div> </div>

Svensk f�rfattningssamling

Lag
om skatteavtal mellan Sverige och Chile;

utf�rdad den 25 november 2004.

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 och p� f�rm�genhet som Sverige
och Chile undertecknade den 4 juni 2004 skall, tillsammans med det proto-
koll som �r fogat till avtalet och som utg�r en del av detta, g�lla som lag h�r
i landet. Avtalet och protokollet �r avfattade p� svenska, spanska och engel-
ska. Den svenska och engelska texten 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 Chile, 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 i

fr�ga om

a) k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari det �r

som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller senare,

b) andra skatter p� inkomst, p� inkomstskatt som tas ut f�r beskattnings�r

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

c) f�rm�genhetsskatt, om och i den omfattning en allm�n skatt p� f�rm�-

genhet inf�rs i Chile efter undertecknandet av avtalet, f�r skatt som tas ut p�
f�rm�genhet som innehas den 1 januari det �r som n�rmast f�ljer efter den
dag d� en s�dan allm�n skatt p� f�rm�genhet inf�rs eller senare.

P� regeringens v�gnar

G�RAN PERSSON

P�R NUDER
(Finansdepartementet)

1 Prop. 2004/05:20, bet. 2004/05:SkU12, rskr. 2004/05:62.

SFS 2004:1051

Utkom fr�n trycket
den 3 december 2004

SFS 2004:1051

Avtal mellan Konungariket Sverige
och Republiken Chile f�r undvikande
av dubbelbeskattning och f�rhind-
rande av skatteflykt betr�ffande skat-
ter p� inkomst och p� f�rm�genhet

Konungariket Sverige och Republiken

Chile, som �nskar ing� ett avtal f�r undvi-
kande av dubbelbeskattning och f�rhindrande
av skatteflykt betr�ffande skatter p� inkomst
och p� f�rm�genhet,

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 och p� f�rm�genhet som p�f�rs f�r en
avtalsslutande stats, dess politiska underavdel-
ningars eller lokala myndigheters r�kning,
oberoende av det s�tt p� vilket skatterna tas ut.

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

genhet f�rst�s alla skatter som tas ut p� in-
komst eller p� f�rm�genhet i dess helhet eller
p� delar av inkomst eller f�rm�genhet, d�ri in-
begripet 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 s�rskilt:

a) i Chile, skatter som p�f�rs enligt in-

komstskattelagen, Ley sobre Impuesto a la
Renta (i det f�ljande ben�mnda chilensk
skatt), och

Convention between the Kingdom of
Sweden and the Republic of Chile for
the avoidance of double taxation and
the prevention of fiscal evasion with
respect to taxes on income and on capi-
tal

The Kingdom of Sweden and the Republic

of Chile, desiring to conclude a Convention
for the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income and on capital;

Have agreed as follows:

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 and on capital imposed on behalf of a
Contracting State or of its political subdivi-
sions or local authorities, irrespective of the
manner in which they are levied.

2. There shall be regarded as taxes on in-

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

3. The existing taxes to which the Conven-

tion shall apply are, in particular:

(a) in Chile, the taxes imposed under the In-

come Tax Act, (Ley sobre Impuesto a la
Renta) (hereinafter referred to as Chilean
tax); and

Bilaga

SFS 2004:1051

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.,

5. den kommunala inkomstskatten, och

6. den statliga f�rm�genhetsskatten

(i det f�ljande ben�mnda svensk skatt).
4.

Avtalet till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag och p�
skatter p� f�rm�genhet, som efter underteck-
nandet av avtalet p�f�rs vid sidan av eller i
st�llet f�r de f�r n�rvarande utg�ende skat-
terna. De beh�riga myndigheterna i de avtals-
slutande staterna skall i slutet av varje �r med-
dela varandra de v�sentliga �ndringar som
gjorts i respektive skattelagstiftning.

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) Chile avser Republiken Chile och inne-

fattar ut�ver Chiles territorium, varje annat
havsomr�de �ver vilket Republiken Chile, i
�verensst�mmelse med folkr�ttens regler, ut-
�var suver�na r�ttigheter eller jurisdiktion,

b) Sverige avser Konungariket Sverige

och innefattar Sveriges territorium, Sveriges
territorialvatten och andra havsomr�den �ver
vilka Sverige, i �verensst�mmelse med folk-

(b) in 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 inkomstskatten
f�r utomlands bosatta artister m.fl.);

(v) the municipal income tax (den kommu-

nala inkomstskatten); and

(vi) the net wealth tax (den statliga f�rm�-

genhetsskatten)

(hereinafter referred to as Swedish tax).
4. The Convention shall apply also to any

identical or substantially similar taxes and to
taxes on capital which are imposed after the
date of signature of the Convention in addition
to, or in place of, the existing taxes. The com-
petent authorities of the Contracting States
shall, at the end of each year, notify each other
of any significant changes which have been
made in their respective taxation laws.

CHAPTER II

DEFINITIONS

Article 3

General definitions

1. For the purposes of this Convention, un-

less the context otherwise requires:

(a) the term Chile means the Republic of

Chile and includes, in addition to the national
territory, any other maritime areas over which
the Republic of Chile exercises sovereign
rights or jurisdiction in accordance with inter-
national law;

(b) the term Sweden means the Kingdom

of Sweden and includes the national territory,
the territorial sea of Sweden as well as other
maritime areas over which Sweden in accord-

SFS 2004:1051

r�ttens regler, ut�var suver�na r�ttigheter eller
jurisdiktion,

c) en avtalsslutande stat och den andra

avtalsslutande staten avser Chile eller
Sverige, beroende p� sammanhanget,

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

internationell trafik avser transport

med skepp eller luftfartyg som anv�nds av f�-
retag i en avtalsslutande stat utom d� transpor-
ten sker uteslutande mellan platser i den andra
avtalsslutande staten,

h) beh�rig myndighet avser:
1) i Chile: finansministern eller dennes be-

fullm�ktigade ombud, och

2) i Sverige: finansministern, dennes befull-

m�ktigade ombud eller den myndighet �t vil-
ken uppdras att vara beh�rig myndighet vid
till�mpningen av detta avtal,

i) medborgare avser:
1) fysisk person som har medborgarskap i

en avtalsslutande stat, eller

2) juridisk person eller association som bil-

dats enligt den lagstiftning som g�ller i en av-
talsslutande stat.

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-

ance with international law exercises sover-
eign rights or jurisdiction;

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

(d) the term person includes an individ-

ual, a company and any other body of persons;

(e) the term company means any body

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

(f) the terms enterprise of a Contracting

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

(g) the term international traffic means

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

(h) the term competent authority means:
(i) in the case of Chile, the Minister of Fi-

nance or the Ministers authorised representa-
tive, and

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

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

(i) the term national means:
(i) any individual possessing the nationality

of a Contracting State, or

(ii) any legal person or association consti-

tuted in accordance with the laws in force in a
Contracting State.

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.

SFS 2004:1051

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,
bolagsbildning eller annan liknande omst�n-
dighet och innefattar ocks� denna stat, dess
politiska underavdelningar och lokala myn-
digheter samt dess offentligr�ttsliga organ el-
ler institutioner. Detta uttryck inbegriper
emellertid inte person som �r skattskyldig i
denna stat endast f�r inkomst fr�n k�lla i
denna stat eller f�r f�rm�genhet bel�gen d�r.

Inkomst, vinst eller realisationsvinst som

f�rv�rvas av person som �r skattem�ssigt
transparent enligt lagstiftningen i en av de av-
talsslutande staterna anses f�rv�rvad av per-
son med hemvist i en avtalsslutande stat till
den del inkomsten eller vinsten enligt skatte-
lagstiftningen i denna stat behandlas som in-
komst, vinst eller realisationsvinst f�r en per-
son med hemvist d�r.

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

fysisk person har hemvist i b�da avtalsslu-
tande staterna, best�ms dennes hemvist p� f�l-
jande s�tt:

a) fysisk person anses ha hemvist endast i

den stat d�r personen har en bostad som sta-
digvarande st�r till dennes f�rfogande. Om fy-
sisk person har en s�dan bostad i b�da sta-
terna, anses hemvist finnas endast i den stat
med vilken dennes personliga och ekonomiska
f�rbindelser �r starkast (centrum f�r levnads-
intressena),

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

sisk person har centrum f�r sina levnadsintres-
sen eller om personen inte i n�gondera staten
har en bostad som stadigvarande st�r till den-

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 the per-
sons domicile, residence, place of manage-
ment, place of incorporation or any other cri-
terion of a similar nature and also includes that
State, and any political subdivision, local au-
thority, governmental body or agency thereof.
This term, however, does not include any per-
son who is liable to tax in that State in respect
only of income from sources in that State or of
capital situated therein.

An item of income, profit or gain derived

through a person that is fiscally transparent
under the laws of either Contracting State
shall be considered to be derived by a resident
of a Contracting State to the extent that the
item is treated for the purposes of the taxation
law of that Contracting State as the income,
profit or gain of a resident.

2. Where by reason of the provisions of

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

(a) the individual shall be deemed to be a

resident only of the State in which the individ-
ual has a permanent home available; if the in-
dividual has a permanent home available in
both States, the individual shall be deemed to
be a resident only of the State with which the
individuals personal and economic relations
are closer (centre of vital interests);

(b) if the State in which the individuals

centre of vital interests cannot be determined,
or if there is not a permanent home available
to the individual in either State, the individual
shall be deemed to be a resident only of the

SFS 2004:1051

nes f�rfogande, anses hemvist finnas endast i
den stat d�r personen stadigvarande vistas,

c) om fysisk person stadigvarande vistas i

b�da staterna eller inte vistas stadigvarande i
n�gon av dem, anses hemvist finnas endast i
den stat d�r personen �r medborgare,

d) om fysisk person �r medborgare i b�da

staterna eller inte �r medborgare i n�gon av
dem, skall de beh�riga myndigheterna i de av-
talsslutande staterna avg�ra fr�gan genom �m-
sesidig �verenskommelse.

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

annan person �n fysisk person har hemvist i
b�da avtalsslutande staterna, anses denne ha
hemvist endast i den stat d�r denne �r medbor-
gare. Om personen �r medborgare i b�da av-
talsslutande staterna eller inte i n�gon av dem
skall de beh�riga myndigheterna i de avtals-
slutande staterna s�ka fastst�lla dennes hem-
vist genom �msesidig �verenskommelse. I av-
saknad av s�dan �verenskommelse skall per-
sonen inte vara ber�ttigad till n�gon skattel�tt-
nad eller n�got undantag fr�n skatt enligt detta
avtal.

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 som h�nf�r sig till utforskning el-
ler utvinning av naturtillg�ngar.

3. Uttrycket fast driftst�lle skall ocks�

innefatta:

State in which the individual has an habitual
abode;

both States or in neither of them, the individ-
ual shall be deemed to be a resident only of the
State of which the individual is a national;

(d) if the individual is a national of both

States or of neither of them, the competent au-
thorities of the Contracting States shall settle
the question by mutual agreement procedure.

3. Where by reason of the provisions of

paragraph 1 a person other than an individual
is a resident of both Contracting States, then it
shall be deemed to be a resident only of the
State of which it is a national. If the person is a
national of both Contracting States or of nei-
ther of them the Contracting States shall by
mutual agreement procedure endeavour to set-
tle the question. In the absence of a mutual
agreement by the competent authorities of the
Contracting States, the person shall not be en-
titled to any relief or exemption from tax pro-
vided by the Convention.

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 relating to the exploration for
or the exploitation of natural resources.

The term permanent establishment

shall also include:

SFS 2004:1051

a) plats f�r byggnads-, anl�ggnings- eller

installationsverksamhet och verksamhet som
best�r av �vervakning i anslutning d�rtill, men
endast om verksamheten p�g�r l�ngre �n sex
m�nader, och

b) tillhandah�llandet av tj�nster, inklusive

konsulttj�nster, av ett f�retag genom anst�llda
eller andra fysiska personer som anlitas av f�-
retaget f�r s�dant �ndam�l, om verksamheten
p�g�r inom en avtalsslutande stat under en
tidsperiod eller tidsperioder som sammanlagt
�verstiger 183 dagar under en tolvm�naders-
period.

Vid ber�kningen av de tidsgr�nser som

anges i denna punkt skall verksamhet som ut-
f�rs av ett f�retag i intressegemenskap med ett
annat f�retag p� s�tt som anges i artikel 9 l�g-
gas samman med den period under vilken
verksamhet utf�rs av det sistn�mnda f�retaget
om f�retagens verksamheter �r identiska eller
v�sentligen likartade.

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

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

anv�ndningen av anordningar uteslu-

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

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

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

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

lager uteslutande f�r bearbetning eller f�r�d-
ling genom annat f�retags f�rsorg,

d) innehavet av stadigvarande plats f�r af-

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

e) innehavet av stadigvarande plats f�r af-

f�rsverksamhet uteslutande f�r reklam, till-
handah�llande av information eller bedrivande
av vetenskaplig forskning f�r f�retaget, om
verksamheten �r av f�rberedande eller bitr�-
dande art.

(a) a building site or construction or instal-

lation project and the supervisory activities in
connection therewith but only if such building
site, project or activities last more than six
months, and

(b) the furnishing of services, including

consultancy services, by an enterprise through
employees or other individuals engaged by the
enterprise for such purpose, where activities of
that nature continue within a Contracting State
for a period or periods exceeding in the aggre-
gate 183 days within any twelve month pe-
riod.

For the purposes of computing the time lim-

its in this paragraph, activities carried on by an
enterprise associated with another enterprise
within the meaning of Article 9 of this Con-
vention shall be aggregated with the period
during which activities are carried on by the
last mentioned enterprise if the activities of
the associated enterprises are identical or sub-
stantially similar.

Notwithstanding the preceding provi-

sions of this Article, the term permanent es-
tablishment shall be deemed not to include:

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

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

(b) the maintenance of a stock of goods or

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

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

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

ness solely for the purpose of purchasing
goods or merchandise or of collecting infor-
mation, for the enterprise;

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

ness solely for the purpose of advertising, sup-
plying information or carrying out scientific
research for the enterprise, if such activity is
of a preparatory or auxiliary character.

SFS 2004:1051

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

ende representant p� vilken punkt 6 i denna ar-
tikel till�mpas, �r verksam f�r ett f�retag samt
i en avtalsslutande stat har och d�r regelm�s-
sigt anv�nder fullmakt att sluta avtal i f�reta-
gets namn, anses detta f�retag utan hinder av
best�mmelserna i punkterna 1 och 2 i denna
artikel ha fast driftst�lle i denna stat i fr�ga
om varje verksamhet som denna person bedri-
ver f�r f�retaget. Detta g�ller dock inte, om
den verksamhet som denna person bedriver �r
begr�nsad till s�dan som anges i punkt 4 och
som om den bedrevs fr�n en stadigvarande
plats f�r aff�rsverksamhet inte skulle g�ra
denna stadigvarande plats f�r aff�rsverksam-
het till fast driftst�lle enligt best�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-
uts�ttning att s�dan person d�rvid bedriver sin
sedvanliga aff�rsverksamhet och att de villkor
som avtalas eller f�reskrivs i personens han-
delsf�rbindelser eller finansiella f�rbindelser
med f�retaget inte avviker fr�n dem som
skulle ha avtalats med oberoende m�klare,
kommission�rer eller representanter.

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.

5. Notwithstanding the provisions of para-

graphs 1 and 2 of this Article where a person
(other than an agent of an independent status
to whom paragraph 6 of this Article applies) is
acting on behalf of an enterprise and has and
habitually exercises in a Contracting State an
authority to conclude contracts on behalf of
the enterprise, that enterprise shall be deemed
to have a permanent establishment in that
State in respect of any activities which that
person undertakes for the enterprise, unless
the activities of such person are limited to
those mentioned in paragraph 4 which, if exer-
cised through a fixed place of business, would
not make this fixed place of business a perma-
nent establishment under the provisions of that
paragraph.

6. An enterprise shall not be deemed to

have a permanent establishment in a Contract-
ing State merely because it carries on business
in that State through a broker, general com-
mission agent or any other agent of an inde-
pendent status, provided that such persons are
acting in the ordinary course of their business,
and that the conditions that are made or im-
posed in their commercial or financial rela-
tions with the enterprise do not differ from
those which would generally be agreed with
independent brokers or agents.

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.

SFS 2004:1051

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. Vid till�mpningen av detta avtal har ut-

trycket fast egendom den betydelse som ut-
trycket har enligt lagstiftningen i den avtals-
slutande stat d�r egendomen �r bel�gen. Ut-
trycket inbegriper dock alltid tillbeh�r till fast
egendom, levande och d�da inventarier i lant-
bruk och skogsbruk, r�ttigheter p� vilka be-
st�mmelserna i privatr�tten om fast egendom
till�mpas, byggnader, nyttjander�tt till fast
egendom samt r�tt till f�r�nderliga eller fasta
ers�ttningar f�r nyttjandet av eller r�tten att
nyttja mineralf�rekomst, k�lla eller annan na-
turtillg�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.

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
eller har bedrivit r�relse p� nyss angivet s�tt,

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. For the purposes of this Convention, 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.

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 or has carried on business as afore-

SFS 2004:1051

f�r f�retagets inkomst beskattas i den andra
staten, men endast s� stor del d�rav som �r
h�nf�rlig till det fasta driftst�llet.

2. Om f�retag i en avtalsslutande stat bedri-

ver r�relse i den andra avtalsslutande staten
fr�n d�r bel�get fast driftst�lle h�nf�rs, om
inte best�mmelserna i punkt 3 f�ranleder an-
nat, i vardera avtalsslutande staten till det fasta
driftst�llet den inkomst som det kan antas att
driftst�llet skulle ha f�rv�rvat, om det varit ett
frist�ende f�retag, som bedrivit verksamhet av
samma eller liknande slag under samma eller
liknande villkor och sj�lvst�ndigt avslutat af-
f�rer med det f�retag till vilket driftst�llet h�r
och med alla andra personer.

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

komst f�r avdrag g�ras f�r n�dv�ndiga utgifter
som uppkommit f�r det fasta driftst�llet, h�r-
under inbegripna utgifter f�r f�retagets led-
ning och allm�nna f�rvaltning, oavsett om ut-
gifterna 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 punk-

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

6. Ing�r i inkomst av r�relse 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

said, the profits of the enterprise may be taxed
in the other State but only so much of them as
is attributable to that permanent establishment.

2. Subject to the provisions of paragraph 3,

where an enterprise of a Contracting State 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 and
with all other persons.

3. In determining the profits of a permanent

establishment, there shall be allowed as de-
ductions necessary expenses which are in-
curred for the purposes of the permanent es-
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 derived by an enterprise of a Con-

tracting State from the operation of ships or

SFS 2004:1051

skepp eller luftfartyg i internationell trafik be-
skattas endast i denna stat.

2. Vid till�mpningen av denna artikel inbe-

griper uttrycken:

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

v�ndningen av skepp eller luftfartyg i interna-
tionell trafik, och

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

nom anv�ndningen av skepp eller luftfartyg i
internationell trafik, men endast om r�ntein-
komsten i f�rh�llande till verksamheten i �v-
rigt �r av underordnad betydelse,

b) anv�ndningen av skepp eller luftfartyg

av ett f�retag:

1) charter eller uthyrning av skepp eller

luftfartyg p� s.k. bare boat basis, och

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

rande utrustning,

under f�ruts�ttning att s�dan charter eller

uthyrning, i f�rh�llande till f�retagets anv�nd-
ning av skepp eller luftfartyg i internationell
trafik, �r av underordnad betydelse.

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

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

Artikel 9

F�retag med intressegemenskap

1. I fall d�
a) ett f�retag i en avtalsslutande stat direkt

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

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

aircraft in international traffic shall be taxable
only in that State.

2. For the purposes of this Article:

(a) the term profits includes:
(i) gross revenues derived directly from the

operation of ships or aircraft in international
traffic, and

(ii) interest on amounts derived directly

from the operation of ships or aircraft in inter-
national traffic, but only if such interest is in-
cidental to the operation;

(b) the expression operation of ships or air-

craft by an enterprise, also includes:

(i) the charter or rental on a bare boat basis

of ships and aircraft, and

(ii) the rental of containers and related

equipment;

if that charter or rental is incidental to the

operation by the enterprise of ships or aircraft
in international traffic.

3. The provisions of paragraph 1 shall also

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

Article 9

Associated enterprises

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

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

(b) the same persons participate directly or

indirectly in the management, control or capi-
tal of an enterprise of a Contracting State and
an enterprise of the other Contracting State,

and in either case conditions are made or im-
posed between the two enterprises in their
commercial or financial relations which differ

SFS 2004:1051

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 inkom-

sten 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 av-
talsslutande staten beskattats i denna andra
stat, samt den s�lunda inr�knade inkomsten �r
s�dan som skulle ha tillkommit f�retaget i den
f�rstn�mnda staten om de villkor som avtalats
mellan f�retagen hade varit s�dana som skulle
ha avtalats mellan av varandra oberoende f�-
retag, skall denna andra stat, om den sam-
tycker, genomf�ra vederb�rlig justering av det
skattebelopp som p�f�rts f�r inkomsten d�r.
Vid s�dan justering iakttas �vriga best�mmel-
ser i detta avtal och de beh�riga myndighe-
terna i de avtalsslutande staterna �verl�gger
vid behov med varandra.

Artikel 10

Utdelning

1. Utdelning fr�n bolag med hemvist i en

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

2. Utdelningen f�r beskattas �ven i den av-

talsslutande stat d�r bolaget som betalar utdel-
ningen har hemvist, enligt lagstiftningen i
denna stat. Om den som har r�tt till utdel-
ningen emellertid har hemvist i den andra av-
talsslutande staten f�r skatten inte �verstiga:

a) 5 procent av utdelningens bruttobelopp,

om den som har r�tt till utdelningen �r ett bo-
lag som, direkt eller indirekt, kontrollerar
minst 20 procent av det sammanlagda r�stv�r-
det i det utdelande bolaget, och

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, has 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-men-
tioned 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, if it
agrees, make an appropriate adjustment to the
amount of tax charged therein on those profits.
In determining such adjustment, due regard
shall be had to the other provisions of this
Convention and the competent authorities of
the Contracting States shall if necessary con-
sult each other.

Article 10

Dividends

1. Dividends paid by a company that is a

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

2. Such dividends may also be taxed in the

Contracting State of which the company pay-
ing the dividends is a resident and according
to the laws of that State. However, if the bene-
ficial owner of the dividends is a resident of
the other Contracting State, the tax so charged
shall not exceed:

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

dividends if the beneficial owner is a company
that controls directly or indirectly at least 20
per cent of the voting power in the company
paying the dividends, and

SFS 2004:1051

b) 10 procent av utdelningens bruttobelopp

i �vriga fall.

Best�mmelserna i denna punkt ber�r inte

bolagets beskattning f�r vinst av vilken utdel-
ningen betalas.

Best�mmelserna i denna punkt inneb�r

ingen begr�nsning vid till�mpning av den till-
l�ggsskatt (the additional tax) som tas ut i
Chile under f�ruts�ttning att den prim�ra bo-
lagsskatten (the first category tax) fullt ut
kan avr�knas fr�n till�ggsskatten. D�rut�ver
g�ller att fr�n s�dan tidpunkt d� n�mnda regel-
verk upph�r att g�lla skall de avtalsslutande
staterna �verl�gga med varandra i syfte att
�ndra avtalet f�r att �teruppr�tta balansen i
�tagandena i avtalet.

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

artikel inkomst av aktier eller andra r�ttighe-
ter, som inte �r fordringar, med r�tt till andel i
vinst, samt inkomst av andra r�ttigheter som
enligt lagstiftningen i den stat d�r det utde-
lande bolaget har hemvist vid beskattningen
behandlas p� samma s�tt som inkomst av ak-
tier.

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

l�mpas inte, om den som har r�tt till utdel-
ningen har hemvist i en avtalsslutande stat och
bedriver r�relse i den andra avtalsslutande sta-
ten, d�r bolaget som betalar utdelningen har
hemvist, fr�n d�r bel�get fast driftst�lle eller
ut�var sj�lvst�ndig yrkesverksamhet i denna
andra stat fr�n d�r bel�gen stadigvarande an-
ordning, samt den andel p� grund av vilken ut-
delningen betalas �ger verkligt samband med
det fasta driftst�llet eller den stadigvarande
anordningen. I s�dant fall till�mpas best�m-
melserna i artikel 7 respektive artikel 14.

5. Om bolag med hemvist i en avtalsslu-

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

(b) 10 per cent of the gross amount of the

dividends, in all other cases.

The provisions of this paragraph shall not

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

The provisions of this paragraph shall not

limit the application of the additional tax to be
paid in Chile provided that the first category
tax is fully creditable in computing the amount
of additional tax. In addition, from such time
as this condition ceases to exist the Contract-
ing States shall consult with each other with a
view to amending the Convention to re-estab-
lish the balance of benefits under the Conven-
tion.

3. The term dividends as used in this Arti-

cle means income from shares or other rights,
not being debt-claims, participating in profits,
as well as income from other 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.

4. The provisions of paragraphs 1 and 2

shall not apply if the beneficial owner of the
dividends, being a resident of a Contracting
State, carries on business in the other Con-
tracting State of which the company paying
the dividends is a resident, through a perma-
nent establishment situated therein, or per-
forms in that other State independent personal
services from a fixed base situated therein,
and the holding in respect of which the divi-
dends are paid is effectively connected with
such permanent establishment or fixed base.
In such case the provisions of Article 7 or Ar-
ticle 14, as the case may be, shall apply.

5. Where a company that 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

SFS 2004:1051

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

6. Best�mmelserna i denna artikel skall inte

till�mpas om det huvudsakliga syftet eller ett
av de huvudsakliga syftena, hos n�gon av de
personer som har inflytande �ver bildandet av
bolaget eller placeringen av andelar eller an-
dra r�ttigheter p� grund av vilken utdelningen
betalas, �r att uppn� f�rdelarna i denna artikel
genom s�dant bildande eller s�dan placering.

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,
enligt lagstiftningen i denna stat, men om den
som har r�tt till r�ntan har hemvist i den andra
avtalsslutande staten f�r skatten inte �verstiga:

a) 5 procent av r�ntans bruttobelopp om

denna utg�r p� grund av l�n som beviljats av
bank eller f�rs�kringsbolag,

b) 15 procent av r�ntans bruttobelopp i alla

�vriga fall.

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

tikel inkomst av varje slags fordran, antingen
den s�kerst�llts genom inteckning i fast egen-
dom eller inte, och s�rskilt inkomst av v�rde-
papper som utf�rdats av staten och inkomst av
obligationer eller debentures. Uttrycket inbe-
griper �ven inkomst som enligt den statens
lagstiftning fr�n vilken inkomsten h�rr�r be-
handlas p� samma s�tt vid beskattningen som

State or insofar as the holding in respect of
which the dividends are paid is effectively
connected with a permanent establishment or
a fixed base situated in that other State, nor
subject the companys undistributed profits to
a tax on undistributed profits, even if the divi-
dends paid or the undistributed profits consist
wholly or partly of profits or income arising in
such other State.

6. The provisions of this Article shall not

apply if it was the main purpose or one of the
main purposes of any person concerned with
the creation or assignment of the shares or
other rights in respect of which the dividend is
paid to take advantage of this Article by
means of that creation or assignment.

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:

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

terest derived from loans granted by banks and
insurance companies;

(b) 15 per cent of the gross amount of the

interest in all other cases.

3. The term interest as used in this Article

means income from debt-claims of every kind,
whether or not secured by mortgage, and in
particular, income from government securities
and income from bonds or debentures, as well
as income which is subjected to the same taxa-
tion treatment as income from money lent by
the laws of the State in which the income

SFS 2004:1051

inkomst fr�n utl�ning. Uttrycket r�nta inne-
fattar inte inkomst som avses i artikel 10.

4. Best�mmelserna i punkterna 1 och 2 i

denna artikel till�mpas inte, om den som har
r�tt till r�ntan har hemvist i en avtalsslutande
stat och bedriver r�relse i den andra avtalsslu-
tande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r
bel�get fast driftst�lle eller ut�var sj�lvst�ndig
yrkesverksamhet i denna andra stat fr�n d�r
bel�gen stadigvarande anordning, samt den
fordran f�r vilken r�ntan betalas �ger verkligt
samband med det fasta driftst�llet eller den
stadigvarande anordningen. I s�dant fall till-
l�mpas best�mmelserna i artikel 7 respektive
artikel 14 i detta avtal.

5. 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 denne har
hemvist i en avtalsslutande stat eller inte, i en
avtalsslutande stat har fast driftst�lle eller sta-
digvarande anordning i samband med vilken
den skuld uppkommit f�r vilken r�ntan beta-
las, och r�ntan belastar det fasta driftst�llet el-
ler den stadigvarande anordningen, anses r�n-
tan h�rr�ra fr�n den stat d�r det fasta driftst�l-
let eller den stadigvarande anordningen finns.

6. 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, av n�gon anledning, �ver-
stiger det belopp som skulle ha avtalats mellan
utbetalaren och den som har r�tt till r�ntan om
s�dana f�rbindelser inte f�relegat, till�mpas
best�mmelserna i denna artikel endast p� sist-
n�mnda belopp. I s�dant fall beskattas �ver-
skjutande belopp enligt lagstiftningen i var-
dera avtalsslutande staten med iakttagande av
�vriga best�mmelser i detta avtal.

7. Best�mmelserna i denna artikel skall inte

till�mpas om det huvudsakliga syftet eller ett

arises. The term interest shall not include in-
come dealt with in Article 10.

4. The provisions of paragraphs 1 and 2 of

this Article shall not apply if the beneficial
owner of the interest, being a resident of a
Contracting State, carries on business in the
other Contracting State in which the interest
arises through a permanent establishment situ-
ated therein, or performs in that other State in-
dependent personal services from a fixed base
situated therein, and the debt-claim in respect
of which the interest is paid is effectively con-
nected with such permanent establishment or
fixed base. In such case the provisions of Arti-
cle 7 or Article 14 of this Convention, as the
case may be, shall apply.

5. Interest 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 interest, whether 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.

6. Where, by reason of a special relation-

ship between the payer and the beneficial
owner or between both of them and some
other person, the amount of the interest ex-
ceeds, for whatever reason, the amount that
would have been agreed upon by the payer
and the beneficial owner in the absence of
such relationship, the provisions of this Arti-
cle shall apply only to the last-mentioned
amount. In such case, the excess part of the
payments shall remain taxable according to
the laws of each Contracting State, due regard
being had to the other provisions of this Con-
vention.

7. The provisions of this Article shall not

apply if it was the main purpose or one of the

SFS 2004:1051

av de huvudsakliga syftena, hos n�gon av de
personer som har inflytande �ver tillskapandet
eller placeringen av den fordran f�r vilken
r�ntan betalas, �r att uppn� f�rdelarna i denna
artikel genom s�dant tillskapande eller s�dan
placering.

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:

a) 5 procent av royaltyns bruttobelopp f�r

nyttjandet av eller r�tten att nyttja industriell,
kommersiell eller vetenskaplig utrustning,

b) 10 procent av royaltyns bruttobelopp i

alla andra fall.

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 eller film, band eller annat medel f�r
bild- eller ljud�tergivning, patent, varum�rke,
m�nster eller modell, ritning, hemligt recept
eller hemlig tillverkningsmetod eller andra
immateriella tillg�ngar, samt f�r nyttjandet av
eller f�r r�tten att nyttja industriell, kommer-
siell eller vetenskaplig utrustning eller f�r
upplysning om erfarenhetsr�n av industriell,
kommersiell eller vetenskaplig natur.

4. Best�mmelserna i punkterna 1 och 2 i

denna artikel till�mpas inte, om den som har
r�tt till royaltyn har hemvist i en avtalsslu-
tande stat och bedriver r�relse i den andra av-
talsslutande staten, fr�n vilken royaltyn h�rr�r,
fr�n d�r bel�get fast driftst�lle eller ut�var

main purposes of any person concerned with
the creation or assignment of the debt-claim in
respect of which the interest is paid to take ad-
vantage of this Article by means of that crea-
tion or assignment.

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:

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

royalties for the use of, or the right to use, in-
dustrial, commercial or scientific equipment,

(b) 10 per cent of the gross amount of the

royalties in all other cases.

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 cinematographic films or
films, tapes or other means of image or sound
reproduction, patent, trade mark, design or
model, plan, secret formula or process or other
intangible property, or for the use of, or the
right to use, industrial, commercial or scien-
tific equipment, or for information concerning
industrial, commercial or scientific experi-
ence.

4. The provisions of paragraphs 1 and 2 of

this Article shall not apply if the beneficial
owner of the royalties, being a resident of a
Contracting State, carries on business in the
other Contracting State in which the royalties
arise, through a permanent establishment situ-

SFS 2004:1051

sj�lvst�ndig yrkesverksamhet i denna andra
stat fr�n d�r bel�gen stadigvarande anordning,
samt den r�ttighet eller egendom i fr�ga om
vilken royaltyn betalas �ger verkligt samband
med det fasta driftst�llet eller den stadigva-
rande anordningen. I s�dant fall till�mpas be-
st�mmelserna i artikel 7 respektive artikel 14 i
detta avtal.

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 denne 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.

7. Best�mmelserna i denna artikel skall inte

till�mpas om det huvudsakliga syftet eller ett
av de huvudsakliga syftena, hos n�gon av de
personer som har inflytande �ver tillskapandet
eller placeringen av den r�ttighet i fr�ga om
vilken royaltyn betalas, �r att uppn� f�rdelarna
i denna artikel genom s�dant tillskapande eller
s�dan placering.

ated therein, or performs in that other State in-
dependent personal services from a fixed base
situated therein, and the right or property in
respect of which the royalties are paid is effec-
tively connected with such permanent estab-
lishment or fixed base. In such case the provi-
sions of Article 7 or Article 14 of this Conven-
tion, 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 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 obligation to pay
the royalties was incurred, and such royalties
are borne by such permanent establishment or
fixed base, then such royalties shall be
deemed to arise in the State in which the per-
manent establishment or fixed base is situated.

6. Where, by reason of a special relation-

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

7. The provisions of this Article shall not

apply if it was the main purpose or one of the
main purposes of any person concerned with
the creation or assignment of the rights in re-
spect to which the royalties are paid to take
advantage of this Article by means of that
creation or assignment.

SFS 2004:1051

Artikel 13

Realisationsvinst

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

talsslutande stat f�rv�rvar p� grund av �verl�-
telse av fast egendom som �r bel�gen i den
andra avtalsslutande staten, f�r beskattas i
denna andra stat.

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

egendom, som utg�r del av r�relsetillg�ngarna
i fast driftst�lle, vilket ett f�retag i en avtals-
slutande stat har i den andra avtalsslutande
staten, eller av l�s egendom, h�nf�rlig till sta-
digvarande anordning f�r att ut�va sj�lvst�n-
dig yrkesverksamhet, som person med hem-
vist i en avtalsslutande stat har i den andra av-
talsslutande staten, f�r beskattas i denna andra
stat. Detsamma g�ller vinst p� grund av �ver-
l�telse av s�dant fast driftst�lle (f�r sig eller
tillsammans med hela f�retaget) eller av s�dan
stadigvarande anordning.

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

eller luftfartyg som anv�nds i internationell
trafik eller l�s egendom som �r h�nf�rlig till
anv�ndningen av s�dana skepp eller luftfartyg,
beskattas endast i den avtalsslutande stat d�r
�verl�taren har hemvist.

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

talsslutande stat f�rv�rvar p� grund av �verl�-
telse av andelar eller andra r�ttigheter som re-
presenterar kapitalet i ett bolag som har hem-
vist i den andra avtalsslutande staten f�r be-
skattas i denna andra avtalsslutande stat om,

a) vinsten h�rr�r, direkt eller indirekt, till

mer �n 50 procent fr�n fast egendom som �r
bel�gen i denna andra avtalsslutande stat, eller

b) mottagaren av vinsten vid n�got tillf�lle

under en tolvm�nadersperiod f�re �verl�tel-
sen, indirekt eller direkt, �gde andelar eller
andra r�ttigheter som motsvarar minst 20 pro-
cent av bolagets kapital, eller

c) mottagaren av vinsten �r en fysisk person

som har haft hemvist i denna andra avtalsslu-
tande stat och f�tt hemvist i den f�rstn�mnda

Article 13

Capital gains

1. Gains derived by a resident of a Contract-

ing State from the alienation of immovable
property 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 that 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 a fixed base, may be taxed in that
other State.

3. Gains from the alienation of ships or air-

craft operated in international traffic or from
movable property pertaining to the operation
of such ships or aircraft shall be taxable only
in the Contracting State of which the alienator
is a resident.

4. Gains derived by a resident of a Contract-

ing State from the alienation of shares or other
rights representing the capital of a company
that is a resident of the other Contracting State
may be taxed in that other Contracting State if,

(a) the gains derive more than 50 per cent of

their value directly or indirectly from immov-
able property situated in that other Contracting
State; or

(b) the recipient of the gain at any time dur-

ing the 12-month period preceding such alien-
ation owned, directly or indirectly, shares or
other rights consisting of 20 per cent or more
of the capital of that company; or

who has been a resident of that other Contract-
ing State and who has become a resident of the

SFS 2004:1051

avtalsslutande staten och �verl�telsen av ande-
larna eller r�ttigheterna sker vid n�got tillf�lle
under de tio �r som f�ljer n�rmast efter det att
den fysiska personen upph�rt att ha hemvist i
denna andra stat.

Annan vinst som person med hemvist i en

avtalsslutande stat f�rv�rvar p� grund av �ver-
l�telse av andelar eller andra r�ttigheter som
representerar kapitalet i ett bolag med hemvist
i den andra avtalsslutande staten f�r beskattas i
denna andra avtalsslutande stat, men skatten
f�r inte �verstiga 16 procent av vinstens be-
lopp.

Utan hinder av �vriga best�mmelser i denna

punkt, skall vinst som pensionsfond med hem-
vist i en avtalsslutande stat f�rv�rvar p� grund
av �verl�telse av andelar eller andra r�ttighe-
ter som representerar kapitalet i ett bolag med
hemvist i den andra avtalsslutande staten, be-
skattas endast i den f�rstn�mnda avtalsslu-
tande staten.

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

egendom �n s�dan som avses i f�reg�ende
punkter beskattas endast i den avtalsslutande
stat d�r �verl�taren har hemvist.

Artikel 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst som fysisk person med hemvist i

en avtalsslutande stat f�rv�rvar genom att ut-
�va fritt yrke eller annan sj�lvst�ndig verk-
samhet, beskattas endast i denna stat, utom i
f�ljande fall, d� inkomsten ocks� f�r beskattas
i den andra avtalsslutande staten:

a) om s�dan fysisk person i den andra av-

talsslutande staten har en stadigvarande anord-
ning, som regelm�ssigt st�r till dennes f�rfo-
gande f�r att ut�va verksamheten. I s�dant fall
f�r endast den del av inkomsten som �r h�n-
f�rlig till denna stadigvarande anordning be-
skattas i denna andra stat,

first-mentioned Contracting State and the al-
ienation of the shares or other corporate rights
occurs at any time during the ten years next
following the date on which the individual has
ceased to be a resident of that other State.

Any other gains derived by a resident of a

Contracting State from the alienation of shares
or other rights representing the capital of a
company resident in the other Contracting
State may be taxed in that other Contracting
State but the tax so charged shall not exceed
16 per cent of the amount of the gain.

Notwithstanding any other provision of this

paragraph, gains derived by a pension fund
that is a resident of a Contracting State from
the alienation of shares or other rights repre-
senting the capital of a company that is a resi-
dent of the other Contracting State shall be
taxable only in the first-mentioned Contract-
ing State.

5. Gains from the alienation of any property

other than that referred to in the above men-
tioned paragraphs, shall be taxable only in the
Contracting State of which the alienator is a
resident.

Article 14

Independent personal services

1. Income derived by an individual who is a

resident of a Contracting State in respect of
professional services or other activities of an
independent character shall be taxable only in
that State except in the following circum-
stances, when such income may also be taxed
in the other Contracting State:

(a) if such individual has a fixed base regu-

larly available in the other Contracting State
for purpose of performing the activities; in
that case, only so much of the income as is at-
tributable to that fixed base may be taxed in
that other State;

SFS 2004:1051

b) om s�dan fysisk person vistas i den andra

avtalsslutande staten under tidsperiod eller
tidsperioder som sammanlagt uppg�r till eller
�verstiger 183 dagar under en tolvm�naders-
period. I s�dant fall f�r endast den del av in-
komsten som h�rr�r fr�n verksamhet som ut-
�vats i denna andra stat beskattas i denna stat.

2. Uttrycket fritt yrke inbegriper s�rskilt

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

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

18 och 19 f�ranleder annat, beskattas l�n och
annan ers�ttning som person med hemvist i en
avtalsslutande stat uppb�r p� grund av anst�ll-
ning, endast i denna stat, s�vida inte arbetet ut-
f�rs i den andra avtalsslutande staten. Om ar-
betet utf�rs i denna andra stat, f�r ers�ttning
som uppb�rs f�r arbetet beskattas d�r.

2. Utan hinder av best�mmelserna i punkt 1

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

a) mottagaren vistas i den andra staten un-

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

b) ers�ttningen betalas av arbetsgivare som

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

c) ers�ttningen inte belastar fast driftst�lle

eller stadigvarande anordning som arbetsgiva-
ren har i den andra staten.

(b) if such individual stays in the other Con-

tracting State for a period or periods amount-
ing to or exceeding in the aggregate 183 days
in any twelve month period; in that case, only
so much of the income as is derived from the
activities performed in that other State may be
taxed in that State.

The term professional services in-

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

Article 15

Income from employment

1. Subject to the provisions of Articles 16,

18 and 19, salaries, wages and other remunera-
tion derived by a resident of a Contracting
State in respect of an employment shall be tax-
able only in that State unless the employment
is exercised in the other Contracting State. If
the employment is so exercised, such remu-
neration 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, a person being an employer who is not a
resident of the other State, and

manent establishment or a fixed base that the
person being an employer has in the other
State.

SFS 2004:1051

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

i denna artikel beskattas ers�ttning, som per-
son med hemvist i en avtalsslutande stat upp-
b�r f�r arbete som utf�rs ombord p� skepp el-
ler luftfartyg som anv�nds i internationell tra-
fik, endast i denna stat.

Artikel 16

Styrelsearvode

Styrelsearvode och annan ers�ttning, som

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

Artikel 17

Artister och sportut�vare

1. Utan hinder av best�mmelserna i artik-

larna 14 och 15 f�r inkomst, som person med
hemvist i en avtalsslutande stat f�rv�rvar ge-
nom sin personliga verksamhet i den andra av-
talsslutande staten i egenskap av artist, s�som
teater- eller filmsk�despelare, radio- eller tele-
visionsartist eller musiker, eller i egenskap av
sportut�vare, beskattas i denna andra stat. In-
komst som omfattas av best�mmelserna i
denna punkt inbegriper varje inkomst som en
person uppb�r fr�n personlig verksamhet som
utf�rs i den andra staten som har anknytning
till dennes renomm� som artist eller sport-
ut�vare.

2. Utan hinder av best�mmelserna i artik-

larna 7, 14 och 15 f�r, i fall d� inkomst genom
personlig verksamhet som artist eller sport-
ut�vare bedriver i denna egenskap inte tillfal-
ler artisten eller sportut�varen personligen
utan annan person, denna inkomst beskattas i
den avtalsslutande stat d�r artisten eller sport-
ut�varen bedriver verksamheten.

Notwithstanding the preceding provi-

sions of this Article, remuneration derived by
a resident of a Contracting State in respect of
an employment exercised aboard a ship or air-
craft operated in international traffic shall be
taxable only in that State.

Article 16

Directors fees

Directors fees and other payments derived

by a resident of a Contracting State in the ca-
pacity as a member of the board of directors or
a similar organ of a company which is a resi-
dent of the other Contracting State may be
taxed in that other State.

Article 17

Artistes and sportspersons

1. Notwithstanding the provisions of Arti-

cles 14 and 15, income derived by a resident
of a Contracting State as an artiste, such as a
theatre, motion picture, radio or television ar-
tiste, or a musician, or as a sportsperson, from
that residents personal activities as such exer-
cised in the other Contracting State, may be
taxed in that other State. The income referred
to in this paragraph shall include any income
derived from any personal activity exercised
in the other State related with that persons re-
nown as an artiste or sportsperson.

2. Notwithstanding the provisions of Arti-

cles 7, 14 and 15, where income in respect of
personal activities exercised by an artiste or a
sportsperson in that capacity as such accrues
not to the artiste or sportsperson personally
but to another person, that income may be
taxed in the Contracting State in which the ac-
tivities of the artiste or sportsperson are exer-
cised.

SFS 2004:1051

Artikel 18

Pension och underh�llsbidrag

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

tande stat och betalas till person med hemvist i
den andra avtalsslutande staten, f�r beskattas i
den f�rstn�mnda staten.

2. Underh�llsbidrag eller annat underst�d

som betalas till person med hemvist i en av-
talsslutande stat beskattas endast i denna stat.
Underh�llsbidrag eller annat underst�d som
betalas av person med hemvist i en av de av-
talsslutande staterna till person med hemvist i
den andra avtalsslutande staten beskattas, till
den del betalningen inte �r avdragsgill f�r be-
talaren, endast i den f�rstn�mnda staten.

Artikel 19

Offentlig tj�nst

1. a) L�n och annan ers�ttning (med undan-

tag f�r pension), som betalas av en avtalsslu-
tande stat, en av dess politiska 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 l�n och annan ers�ttning beskattas

emellertid endast i den andra avtalsslutande
staten om arbetet utf�rs i denna stat och perso-
nen i fr�ga har hemvist i denna stat och

1) �r medborgare i denna stat, eller
2) inte fick hemvist i denna stat uteslutande

f�r att utf�ra arbetet.

2. Best�mmelserna i artiklarna 15, 16 och

17 till�mpas p� l�n och annan ers�ttning som
betalas p� grund av arbete som utf�rts i sam-
band med r�relse som bedrivs av en avtalsslu-
tande stat, en av dess politiska underavdel-
ningar eller lokala myndigheter.

Article 18

Pensions and alimony

1. Pensions arising in a Contracting State

and paid to a resident of the other Contracting
State may be taxed in the first-mentioned
State.

2. Alimony and other maintenance pay-

ments paid to a resident of a Contracting State
shall be taxable only in that State. However,
any alimony or other maintenance payments
paid by a resident of one of the Contracting
States to a resident of the other Contracting
State shall, to the extent it is not allowable as a
relief to the payer, be taxable only in the first-
mentioned State.

Article 19

Government service

1. (a) Salaries, wages and other remunera-

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

(b) However, such salaries, wages and other

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

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

solely for the purpose of rendering the ser-
vices.

2. The provisions of Articles 15, 16 and 17

shall apply to salaries, wages and other remu-
neration in respect of services rendered in con-
nection with a business carried on by a Con-
tracting State or a political subdivision or a lo-
cal authority thereof.

SFS 2004:1051

Artikel 20

Studerande

Studerande, l�rling eller aff�rspraktikant

som har eller omedelbart f�re vistelsen i en
avtalsslutande stat hade hemvist i den andra
avtalsslutande staten och som vistas i den
f�rstn�mnda staten uteslutande f�r sin under-
visning eller praktik, beskattas inte i denna
stat f�r belopp som denne erh�ller f�r sitt
uppeh�lle, sin undervisning eller praktik, om
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 an-
dra avtalsslutande staten fr�n d�r bel�get fast
driftst�lle eller ut�var sj�lvst�ndig yrkesverk-
samhet i denna andra stat fr�n d�r bel�gen sta-
digvarande anordning, samt den r�ttighet eller
egendom i fr�ga om vilken inkomsten betalas
�ger verkligt samband med det fasta driftst�l-
let eller den stadigvarande anordningen. 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
hemvist i en avtalsslutande stat f�rv�rvar och
som inte behandlas i f�reg�ende artiklar av
detta avtal och som h�rr�r fr�n den andra av-
talsslutande staten, beskattas i denna andra
stat.

Article 20

Students

Payments which a student, apprentice or

business trainee who is, or was, immediately
before visiting a Contracting State, a resident
of the other Contracting State and who is
present in the first-mentioned State solely for
the purpose of that individuals education or
training receives for the purpose of that indi-
viduals maintenance, education or training
shall not be taxed in that State, if such pay-
ments 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 inde-
pendent personal services from a fixed base
situated therein, and the right or property in
respect of which the income is paid is effec-
tively connected with such permanent estab-
lishment or fixed base. In such case the provi-
sions of Article 7 or Article 14, as the case
may be, shall apply.

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

SFS 2004:1051

KAPITEL IV

BESKATTNING AV F�RM�GENHET

Artikel 22

F�rm�genhet

1. F�rm�genhet best�ende av fast egendom

vilken person med hemvist i en avtalsslutande
stat innehar och vilken �r bel�gen i den andra
avtalsslutande staten f�r beskattas i denna
andra stat.

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

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

3. F�rm�genhet best�ende av skepp och

luftfartyg som anv�nds i internationell trafik
av ett f�retag i en avtalsslutande stat och av
l�s egendom som �r h�nf�rlig till anv�nd-
ningen av s�dana skepp och luftfartyg, beskat-
tas endast i denna stat.

4. Alla andra slag av f�rm�genhet, som per-

son med hemvist i en avtalsslutande stat inne-
har, beskattas endast i denna stat.

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

till�mpas i en avtalsslutande stat endast om
b�da avtalsslutande staterna tar ut en allm�n
skatt p� f�rm�genhet.

KAPITEL V

METODER F�R ATT UNDVIKA
DUBBELBESKATTNING

Artikel 23

Undanr�jande av dubbelbeskattning

1. Betr�ffande Chile skall dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

CHAPTER IV

TAXATION OF CAPITAL

Article 22

Capital

1. Capital represented by immovable prop-

erty owned by a resident of a Contracting
State and situated in the other Contracting
State, may be taxed in that other State.

2. Capital represented by movable property

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

3. Capital represented by ships and aircraft

operated in international traffic by an enter-
prise of a Contracting State and by movable
property pertaining to the operation of such
ships and aircraft, shall be taxable only in that
State.

4. All other elements of capital of a resident

of a Contracting State shall be taxable only in
that State.

5. The provisions of paragraphs 1, 2, 3 and

4 shall apply in a Contracting State only if
both Contracting States levy a general tax on
capital.

CHAPTER V

METHODS FOR THE AVOIDANCE OF
DOUBLE TAXATION

Article 23

Avoidance of double taxation

1. In the case of Chile, double taxation shall

be avoided as follows:

SFS 2004:1051

a) Person med hemvist i Chile som f�rv�r-

var inkomst eller innehar f�rm�genhet som
enligt best�mmelserna i detta avtal f�r beskat-
tas i Sverige f�r, med beaktande av best�m-
melserna i chilensk lag, avr�kna erlagd svensk
skatt fr�n chilensk skatt som skall betalas i
fr�ga om samma inkomst eller f�rm�genhet
och denna punkt till�mpas p� all inkomst som
avses i avtalet.

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

var inkomst eller innehar f�rm�genhet som
enligt best�mmelserna i detta avtal �r undanta-
gen fr�n beskattning i Chile, f�r Chile vid fast-
st�llandet av skatteuttaget f�r �vrig inkomst
eller f�rm�genhet f�r s�dan person beakta den
inkomst eller f�rm�genhet 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 chilensk lagstiftning
och i enlighet med best�mmelserna i detta av-
tal f�r beskattas i Chile, skall Sverige med
beaktande av best�mmelserna i svensk lag-
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
skatten p� inkomsten avr�kna ett belopp mot-
svarande den chilenska skatt som erlagts p�
inkomsten.

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

var inkomst som enligt best�mmelserna i detta
avtal beskattas endast i Chile, f�r Sverige vid
fastst�llandet av skattesatsen f�r svensk pro-
gressiv skatt beakta den inkomst som skall be-
skattas endast i Chile.

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

denna punkt �r utdelning fr�n bolag med hem-
vist i Chile till bolag med hemvist i Sverige
undantagen fr�n svensk skatt enligt best�m-
melserna i svensk lag om skattebefrielse f�r
utdelning som betalas till svenska bolag fr�n
bolag i utlandet.

(a) residents in Chile, obtaining income or

owning capital which may, in accordance with
the provisions of this Convention, be subject
to taxation in Sweden, may credit the Swedish
tax so paid against any Chilean tax payable in
respect of the same income or capital, subject
to the applicable provisions of the law of
Chile, this paragraph shall apply to all income
referred to in the Convention;

(b) where, in accordance with any provision

of the Convention, income derived or capital
owned by a resident of Chile is exempt from
tax in Chile, Chile may nevertheless, in calcu-
lating the amount of tax on other income or
capital, take into account the exempted in-
come or capital.

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 Chile and in ac-
cordance with the provisions of this Conven-
tion may be taxed in Chile, Sweden shall al-
low subject to the provisions of the laws of
Sweden concerning credit for foreign tax (as it
may be amended from time to time without
changing the general principle hereof) as a
deduction from the tax on such income, an
amount equal to the Chilean tax paid in re-
spect of such income.

(b) Where a resident of Sweden derives in-

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

paragraph (a) of this paragraph, dividends paid
by a company which is a resident of Chile to a
company which is a resident of Sweden shall
be exempt from Swedish tax according to the
provisions of Swedish law governing the ex-

SFS 2004:1051

d) Om person med hemvist i Sverige inne-

har f�rm�genhet, som enligt best�mmelserna i
detta avtal f�r beskattas i Chile, skall Sverige
fr�n skatten p� denna persons f�rm�genhet av-
r�kna ett belopp motsvarande den f�rm�gen-
hetsskatt som erlagts i Chile. Avr�kningsbe-
loppet skall emellertid inte �verstiga den del
av den svenska f�rm�genhetsskatten, ber�k-
nad utan s�dan avr�kning, som bel�per p� den
f�rm�genhet som f�r beskattas i Chile.

KAPITEL VI

S�RSKILDA BEST�MMELSER

Artikel 24

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, s�rskilt
s�vitt avser hemvist, �r eller kan bli underkas-
tad.

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

retag i en avtalsslutande stat har i den andra
avtalsslutande staten, skall i denna andra stat
inte vara mindre f�rdelaktig �n beskattningen
av f�retag i denna andra stat, som bedriver
verksamhet av samma slag.

3. Denna artikel anses inte medf�ra skyldig-

het f�r en avtalsslutande stat att medge person
med hemvist 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.

4. Utom i de fall d� best�mmelserna i arti-

kel 9 punkt 1, artikel 11 punkt 6 eller artikel
12 punkt 6 till�mpas, �r r�nta, royalty och an-

emption of tax on dividends paid to Swedish
companies by companies abroad.

(d) Where a resident of Sweden owns capi-

tal which, in accordance with the provisions of
this Convention, may be taxed in Chile, Swe-
den shall allow as a deduction from the tax on
the capital of that resident an amount equal to
the capital tax paid in Chile. Such deduction
shall not, however, exceed that part of the
Swedish capital tax, as computed before the
deduction is given, which is appropriate to the
capital which may be taxed in Chile.

CHAPTER VI

SPECIAL PROVISIONS

Article 24

Non-discrimination

1. Nationals of a Contracting State shall not

be subjected in the other Contracting State to
any taxation or any requirement connected
therewith, which is other or more burdensome
than the taxation and connected requirements
to which nationals of that other State in the
same circumstances, in particular with respect
to residence, are or may be subjected.

2. The taxation on a permanent establish-

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

3. Nothing in this Article shall be construed

as obliging a Contracting State to grant to resi-
dents of the other Contracting State any per-
sonal allowances, reliefs and reductions for
taxation purposes on account of civil status or
family responsibilities that it grants to its own
residents.

4. Except where the provisions of paragraph

1 of Article 9, paragraph 6 of Article 11, or
paragraph 6 of Article 12, apply, interest, roy-

SFS 2004:1051

nan betalning fr�n f�retag i en avtalsslutande
stat till person med hemvist i den andra avtals-
slutande staten avdragsgilla vid best�mmandet
av den beskattningsbara inkomsten f�r s�dant
f�retag p� samma villkor som betalning till
person med hemvist i den f�rstn�mnda staten.
P� samma s�tt �r skuld som f�retag i en avtals-
slutande stat har till person med hemvist i den
andra avtalsslutande staten avdragsgill vid 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.

5. Bolag med hemvist i en avtalsslutande

stat, vars kapital helt eller delvis �gs eller kon-
trolleras, direkt eller indirekt, av en eller flera
personer med hemvist i den andra avtalsslu-
tande staten, skall inte i den f�rstn�mnda sta-
ten 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�ngande krav som annat lik-
nande bolag med hemvist i den f�rstn�mnda
staten �r eller kan bli underkastat.

6. I denna artikel avses med uttrycket be-

skattning skatter som omfattas av avtalet.

Artikel 25

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutande

stat eller b�da avtalsslutande staterna vidtagit
�tg�rder som f�r denne medf�r eller kommer
att medf�ra beskattning som strider mot be-
st�mmelserna i detta avtal, kan personen, utan
att detta p�verkar personens r�tt att anv�nda
sig av de r�ttsmedel som finns i dessa staters
interna r�ttsordning, l�gga fram saken f�r den
beh�riga myndigheten i den avtalsslutande
stat d�r personen har hemvist eller, om fr�ga
�r om till�mpning av artikel 24 punkt 1, i den
avtalsslutande stat d�r denne �r medborgare.

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-

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.

5. Companies which are residents of a Con-

tracting State, the capital of which is wholly or
partly owned or controlled, directly or indi-
rectly, by one or more residents of the other
Contracting State, shall not be subjected in the
first-mentioned State to any taxation or any re-
quirement connected therewith that is other or
more burdensome than the taxation and con-
nected requirements to which other similar
companies of the first-mentioned State are or
may be subjected.

6. In this Article, the term taxation means

taxes that are the subject of this Convention.

Article 25

Mutual agreement procedure

1. Where a person considers that the actions

of one or both of the Contracting States result
or will result for that person in taxation not in
accordance with the provisions of this Con-
vention, that person may, irrespective of the
remedies provided by the domestic law of
those States, present the case to the competent
authority of the Contracting State of which
that person is a resident or, if that persons
case comes under paragraph 1 of Article 24, to
that of the Contracting State of which that per-
son is a national.

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

SFS 2004:1051

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.

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.

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.

Artikel 26

Utbyte av upplysningar

1. De beh�riga myndigheterna i de avtals-

slutande staterna skall utbyta s�dana upplys-
ningar som �r n�dv�ndiga f�r att till�mpa be-
st�mmelserna i detta avtal eller i de avtalsslu-
tande staternas interna lagstiftning betr�ffande
skatter som omfattas av avtalet, i den m�n be-
skattningen enligt denna lagstiftning inte stri-
der mot avtalet. Utbytet av upplysningar be-
gr�nsas inte av artikel 1. Upplysningar som en
avtalsslutande stat mottagit skall behandlas s�-
som hemliga p� samma s�tt som upplysningar,
som erh�llits enligt den interna lagstiftningen i
denna stat och f�r yppas endast f�r personer
eller myndigheter (d�ri inbegripet domstolar
och f�rvaltningsorgan) som fastst�ller, uppb�r
eller indriver de skatter som omfattas av avta-
let eller handl�gger �tal eller besv�r i fr�ga om
dessa skatter. Dessa personer eller myndighe-
ter skall anv�nda upplysningarna endast f�r
s�dana �ndam�l. De f�r yppa upplysningarna
vid offentlig r�tteg�ng eller i domstolsavg�-
randen.

2. Best�mmelserna i punkt 1 anses inte

medf�ra skyldighet f�r en avtalsslutande stat
att

solution, to resolve the case by a mutual
agreement procedure with the competent au-
thority of the other Contracting State, with a
view to the avoidance of taxation not in ac-
cordance with the Convention.

3. The competent authorities of the Con-

tracting States shall endeavour to resolve by a
mutual agreement procedure any difficulties
or doubts arising as to the interpretation or ap-
plication of 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.

Article 26

Exchange of information

1. The competent authorities of the Con-

tracting States shall exchange such informa-
tion as is necessary for carrying out the provi-
sions of this Convention or of the domestic
laws in the Contracting States concerning
taxes covered by the Convention insofar as the
taxation thereunder is not contrary to the Con-
vention. The exchange of information is not
restricted by Article 1. Any information re-
ceived by a Contracting State shall be treated
as secret in the same manner as information
obtained under the domestic laws of that State
and shall be disclosed only to persons or au-
thorities (including courts and administrative
bodies) involved in the assessment or collec-
tion of, the enforcement or prosecution in re-
spect of, or the determination of appeals in re-
lation to the taxes covered by this Convention.
Such persons or authorities shall use the infor-
mation only for such purposes. They may dis-
close the information in public court proceed-
ings 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:

SFS 2004:1051

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 admini-
strativ 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).

3. Om en avtalsslutande stat beg�r upplys-

ningar enligt denna artikel, skall den andra av-
talsslutande staten inh�mta de upplysningar
som framst�llningen avser p� samma s�tt som
om det g�llde dess egen beskattning, �ven om
denna andra stat vid denna tidpunkt inte beh�-
ver s�dana upplysningar. Om beh�rig myndig-
het i en avtalsslutande stat s�rskilt beg�r det,
skall den beh�riga myndigheten i den andra
avtalsslutande staten s�ka tillhandah�lla upp-
lysningarna enligt denna artikel i den form
som beg�rs, s�som skriftliga vittnesintyg och
kopior av ej redigerade originalhandlingar
(d�ri inbegripet b�cker, dokument, rapporter,
protokoll, r�kenskaper eller skriftv�xling) i
samma omfattning som s�dana intyg och
handlingar kan inh�mtas enligt lagstiftning
och administrativ praxis i denna andra stat be-
tr�ffande dess egna skatter.

Artikel 27

Medlemmar av diplomatisk beskickning och
konsulat

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 med-
lemmar av diplomatisk beskickning eller kon-
sulat.

(a) to carry out administrative measures at

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

(b) to supply information that is not obtain-

able under the laws or in the normal course of
the administration of that or of the other Con-
tracting State;

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

3. If information is requested by a Contract-

ing State in accordance with this Article, the
other Contracting State shall obtain the infor-
mation to which the request relates in the same
way as if its own taxation were involved even
though the other State does not, at that time,
need such information. If specifically re-
quested by the competent authority of a Con-
tracting State, the competent authority of the
other Contracting State shall endeavour to
provide information under this Article in the
form requested, such as depositions of wit-
nesses and copies of unedited original docu-
ments (including books, papers, statements,
records, accounts or writings), to the same ex-
tent such depositions and documents can be
obtained under the laws and administrative
practices of that other State with respect to its
own taxes.

Article 27

Members of diplomatic missions and consular
posts

Nothing in this Convention shall affect the

fiscal privileges of members of diplomatic
missions or consular posts under the general
rules of international law or under the provi-
sions of special agreements.

SFS 2004:1051

Artikel 28

�vriga best�mmelser

1. Vid till�mpningen av detta avtal f�r in-

vesteringsfonder och varje annat slags fond
som f�rvaltas av person med hemvist i Chile,
beskattas i Chile betr�ffande utdelning, r�nta,
realisationsvinst och annan inkomst som h�r-
r�r fr�n egendom eller investering i Chile.

2. Vid till�mpningen av artikel XXII punkt

3 (Konsultation) i the General Agreement on
Trade in Services, �r de avtalsslutande staterna
�verens om att, utan hinder av n�mnda punkt,
tvist som uppst�r mellan dem om huruvida en
�tg�rd omfattas av detta avtal f�r, i enlighet
med n�mnda punkt, avg�ras av the Council
for Trade in Services endast med samtycke av
b�da avtalsslutande staterna. Tveksamhet om
tolkningen av denna punkt skall l�sas enligt
artikel 25 punkt 3 eller, om detta misslyckas,
enligt annat f�rfarande som b�da avtalsslu-
tande staterna enas om.

3. Detta avtal p�verkar inte till�mpningen

av g�llande best�mmelser i den chilenska la-
gen DL 600 i den lydelse de har vid tiden f�r
undertecknandet av detta avtal, med den ly-
delse de framdeles kan f� genom att �ndras
utan att den allm�nna princip som anges h�r
�ndras.

4. Avgifter p� grund av tj�nster som utf�rs

under ett �r, och som betalas under detta �r av
eller f�r en fysisk person med hemvist i en av-
talsslutande stat till en pensionsplan som er-
k�nns f�r skatte�ndam�l i den andra avtalsslu-
tande staten skall, under en period som inte
�verstiger 60 m�nader, behandlas p� samma
s�tt f�r skatte�ndam�l i den f�rstn�mnda sta-
ten som en avgift vilken betalas till en pen-
sionsplan som erk�nns f�r skatte�ndam�l i
denna f�rstn�mnda stat, om

a) betalningar gjorts regelbundet av eller f�r

s�dan fysisk person till pensionsplanen under

Article 28

Miscellaneous rules

1. For the purposes of this Convention, in-

vestment funds or any other fund of any kind,
which are being administered by a person resi-
dent in Chile, may be taxed in Chile in respect
of dividends, interest, capital gains and other
income derived from property or investment
in Chile.

2. For the purposes of paragraph 3 of Arti-

cle XXII (Consultation) of the General Agree-
ment on Trade in Services, the Contracting
States agree that, notwithstanding that para-
graph, any dispute between them as to
whether a measure falls within the scope of
this Convention may be brought before the
Council for Trade in Services, as provided by
that paragraph, only with the consent of both
Contracting States. Any doubt as to the inter-
pretation of this paragraph shall be resolved
under paragraph 3 of Article 25 or, failing
agreement under that procedure, pursuant to
any other procedure agreed to by both Con-
tracting States.

3. Nothing in this Convention shall affect

the application of the existing provisions of
the Chilean legislation DL 600 as they are in
force at the time of signature of this Conven-
tion and as they may be amended from time to
time without changing the general principle
hereof.

4. Contributions in a year in respect of ser-

vices rendered in that year paid by, or on behalf
of, an individual who is a resident of a Con-
tracting State to a pension plan that is recog-
nised for tax purposes in the other Contracting
State shall, during a period not exceeding in the
aggregate 60 months, be treated in the same
way for tax purposes in the first-mentioned
State as a contribution paid to a pension plan
that is recognised for tax purposes in that first-
mentioned State, if

(a) contributions were made by, or on be-

half of, such individual on a regular basis to

SFS 2004:1051

perioden omedelbart innan personen fick hem-
vist i den f�rstn�mnda staten, och

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

n�mnda staten anser att pensionsplanen i stort
�verensst�mmer med en pensionsplan erk�nd
f�r skatte�ndam�l i denna stat.

Vid till�mpningen av denna punkt omfattar

uttrycket pensionsplan en pensionsplan som
tillkommit i enlighet med socialf�rs�krings-
systemet i en avtalsslutande stat.

5. Med beaktande av att det viktigaste syftet

med avtalet �r att undvika internationell dub-
belbeskattning �r de avtalsslutande staterna
�verens om att, f�r det fall avtalets best�m-
melser till�mpas p� ett s�dant s�tt att f�rm�ner
utg�r som inte �verv�gts eller avsetts, de be-
h�riga myndigheterna i de avtalsslutande sta-
terna snabbt skall �verl�gga med varandra i
enlighet med f�rfarandet vid �msesidig �ver-
enskommelse enligt artikel 25 i avsikt att
�ndra avtalet om s� anses n�dv�ndigt.

6. Best�mmelserna i detta avtal p�verkar

inte beskattningen i Chile av person med hem-
vist i Sverige i fr�ga om vinst som �r h�nf�rlig
till fast driftst�lle i Chile, s�vitt avser b�de den
prim�ra bolagsskatten (the first category
tax) och till�ggsskatten (the additional tax)
under f�ruts�ttning att den prim�ra bolags-
skatten kan avr�knas fr�n till�ggsskatten.

7. Betr�ffande inkomst som f�rv�rvas av

luftfartskonsortiet Scandinavian Airlines Sys-
tem (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.

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

fartskonsortiet Scandinavian Airlines System
(SAS) till�mpas best�mmelserna i artikel 13
endast i fr�ga om den del av vinsten som mot-
svarar den andel i konsortiet som innehas av
SAS Sverige AB, den svenske del�garen i
SAS.

the pension plan for a period ending immedi-
ately before that individual became a resident
of the first-mentioned State; and

(b) the competent authority of the first-men-

tioned State agrees that the pension plan gen-
erally corresponds to a pension plan recog-
nised for tax purposes by that State.

For the purposes of this paragraph, pension

plan includes a pension plan created under
the social security system in a Contracting
State.

5. Considering that the main aim of the

Convention is to avoid international double
taxation, the Contracting States agree that, in
the event the provisions of the Convention are
used in such a manner as to provide benefits
not contemplated or not intended, the compe-
tent authorities of the Contracting States shall
in an expeditious manner, consult according to
the mutual agreement procedure of Article 25
with a view to amending the Convention,
where necessary.

6. Nothing in this Convention shall affect

the taxation in Chile of a resident in Sweden in
respect of profits attributable to a permanent
establishment situated in Chile, under both the
first category tax and the additional tax but
only as long as the first category tax is deduct-
ible in computing the additional tax.

7. With respect to profits derived by the air

transport consortium Scandinavian Airlines
System (SAS) the provisions of Article 8 para-
graph 1 shall apply only to such part of the
profits as corresponds to the participation held
in that consortium by SAS Sverige AB, the
Swedish partner of SAS.

8. With respect to gains derived by the air

transport consortium Scandinavian Airlines
System (SAS), the provisions of Article 13
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.

SFS 2004:1051

9. Betr�ffande f�rm�genhet som innehas av

luftfartskonsortiet Scandinavian Airlines Sys-
tem (SAS) till�mpas best�mmelserna i artikel
22 endast i fr�ga om den del av f�rm�genhe-
ten som motsvarar den andel i konsortiet som
innehas av SAS Sverige AB, den svenske del-
�garen i SAS.

KAPITEL VII

AVSLUTANDE BEST�MMELSER

Artikel 29

Ikrafttr�dande

1. Vardera avtalsslutande staten skall p�

diplomatisk v�g underr�tta den andra staten
om n�r de �tg�rder vidtagits enligt respektive
stats lagstiftning som kr�vs f�r att detta avtal
skall tr�da i kraft. Avtalet tr�der i kraft den
dag d� den sista av dessa underr�ttelser tas
emot.

2. Best�mmelserna i detta avtal skall till�m-

pas:

a) i Chile,
1) i fr�ga om skatter p� inkomst som f�rv�r-

vas och belopp som betalas, tillgodof�rs ett
konto, st�lls till f�rfogande eller redovisas
som kostnad, den 1 januari det kalender�r som
n�rmast f�ljer efter det �r d� avtalet tr�der i
kraft eller senare,

2) i fr�ga om f�rm�genhetsskatt, om och i

den omfattning s�dan skatt inf�rs i Chile efter
undertecknandet av detta avtal, f�r skatt som
tas ut p� f�rm�genhet som innehas den 1 janu-
ari det �r som n�rmast f�ljer efter den dag d�
f�rm�genhetsskatten inf�rs eller senare,

b) i Sverige,
1) i fr�ga om k�llskatter, p� belopp som be-

talas eller tillgodof�rs den 1 januari det �r som
f�ljer n�rmast efter det �r d� avtalet tr�der i
kraft eller senare,

2) i fr�ga om andra skatter p� inkomst, p�

inkomstskatt som p�f�rs f�r beskattnings�r

9. With respect to capital owned by the air

transport consortium Scandinavian Airlines
System (SAS), the provisions of Article 22
shall apply only to such part of the capital as
corresponds to the participation held in that
consortium by SAS Sverige AB, the Swedish
partner of SAS.

CHAPTER VII

FINAL PROVISIONS

Article 29

Entry into force

1. Each of the Contracting States shall no-

tify the other through diplomatic channels of
the completion of the procedures required by
law for the bringing into force of this Conven-
tion. This Convention shall enter into force on
the date of the receipt of the later of these noti-
fications.

2. The provisions of this Convention shall

have effect:

(a) in Chile,
(i) in respect of taxes on income obtained

and amounts paid, credited to an account, put
at the disposal or accounted as an expense, on
or after the first day of January in the calendar
year next following that in which this Conven-
tion enters into force;

(ii) in respect of taxes on capital, if and to

the extent such tax will be imposed by Chile
after the date of signature of this Convention,
for tax levied in relation to capital owned on
or after the first day of January of the year
next following the date on which tax on capi-
tal has been introduced; and

(b) in Sweden,
(i) in respect of taxes withheld at source, for

amounts paid or credited on or after the first
day of January of the year next following the
date on which the Convention enters into
force;

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

income tax chargeable for any tax year begin-

SFS 2004:1051

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

3) i fr�ga om f�rm�genhetsskatt, om och i

Artikel 30

Upph�rande

1. Detta avtal f�rblir i kraft utan tidsbe-

gr�nsning men endera avtalsslutande staten
kan senast den 30 juni under n�got kalender�r
som b�rjar efter utg�ngen av �ret f�r avtalets
ikrafttr�dande p� diplomatisk v�g skriftligen
s�ga upp avtalet hos den andra avtalsslutande
staten.

2. Best�mmelserna i detta avtal upph�r att

g�lla:

a) i Chile,
i fr�ga om skatt p� inkomst som f�rv�rvas,

belopp som betalas, tillgodof�rs ett konto,
st�lls till f�rfogande eller redovisas som kost-
nad, eller p� f�rm�genhet som innehas, den
1 januari det kalender�r som f�ljer n�rmast ef-
ter det �r d� upps�gningen sker eller senare,

b) i Sverige,
1) i fr�ga om k�llskatter, p� belopp som be-

talas eller tillgodof�rs den 1 januari det �r som
f�ljer n�rmast efter utg�ngen av sexm�naders-
perioden eller senare,

2) i fr�ga om andra skatter p� inkomst, p�

inkomstskatt som p�f�rs f�r taxerings�r som
b�rjar den 1 januari det �r som f�ljer n�rmast
efter utg�ngen av sexm�nadersperioden eller
senare,

3) i fr�ga om f�rm�genhetsskatt, f�r skatt

som taxeras det andra kalender�ret som f�ljer
n�rmast efter utg�ngen av sexm�nadersperio-
den eller senare.

ning on or after the first day of January of the
year next following the date on which the
Convention enters into force;

(iii) in respect of taxes on capital, if and to

Article 30

Termination

1. This Convention shall continue in effect

indefinitely but either Contracting State may,
on or before the thirtieth day of June in any
calendar year beginning after the year in
which the Convention enters into force, give
to the other Contracting State a notice of ter-
mination in writing through diplomatic chan-
nels.

2. The provisions of this Convention shall

cease to have effect:

(a) in Chile,
in respect of taxes on income obtained and

amounts paid, credited to an account, put at
the disposal or accounted as an expense, or on
capital owned, on or after the first day of Janu-
ary in the calendar year next following that in
which the notice is given; and

(b) in Sweden,
(i) in respect of taxes withheld at source, for

amounts paid or credited on or after the first
day of January of the year next following the
end of the six month period;

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

income tax chargeable for any tax year begin-
ning on or after the first day of January of the
year next following the end of the six month
period;

(iii) in respect of taxes on capital, for tax

which is assessed on or after the second calen-
dar year next following the end of the six
month period.

SFS 2004:1051

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Stockholm den 4 juni 2004, i

tv� exemplar p� spanska, svenska och engel-
ska spr�ken. F�r den h�ndelse att tvist upp-
kommer vid tolkningen skall den engelska
texten �ga f�retr�de.

F�r Konungariket Sveriges regering

Bosse Ringholm

F�r Republiken Chiles regering

Nicol�s Eyzaguirre

Protokoll till avtalet mellan Konungariket
Sverige och Republiken Chile f�r undvi-
kande av dubbelbeskattning och f�rhind-
rande av skatteflykt betr�ffande skatter p�
inkomst och p� f�rm�genhet

Vid undertecknandet av avtalet f�r undvi-

kande av dubbelbeskattning och f�rhindrande
av skatteflykt betr�ffande skatter p� inkomst
och p� f�rm�genhet mellan Konungariket
Sverige och Republiken Chile, har de avtals-
slutande staterna kommit �verens om att f�l-
jande best�mmelser skall utg�ra en integre-
rande del av avtalet:

Artiklarna 10, 11 och 12

Betr�ffande artikel 10 punkt 6, artikel 11

punkt 7 och artikel 12 punkt 7 skall, n�r en av-
talsslutande stat �verv�ger att neka en person
med hemvist i den andra avtalsslutande staten
f�rm�ner, de beh�riga myndigheterna �ver-
l�gga med varandra.

IN WITNESS WHEREOF the undersigned,

duly authorised to that effect, have signed this
Convention.

DONE in duplicate at Stockholm this 4th

day of June 2004, in the Spanish, Swedish and
English languages. In case of divergence be-
tween the texts the English text shall prevail.

For the Government of the Kingdom of
Sweden

Bosse Ringholm

For the Government of the Republic of Chile

Nicol�s Eyzaguirre

Protocol to the Convention between the
Kingdom of Sweden and the Republic of
Chile for the avoidance of double taxation
and the prevention of fiscal evasion with re-
spect to taxes on income and on capital

At the moment of signing the Convention

for the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income and on capital between the
Kingdom of Sweden and the Republic of
Chile, the Contracting States have agreed that
the following provisions shall form an integral
part of the Convention:

Articles 10, 11 and 12

In respect of paragraph 6 of Article 10,

paragraph 7 of Article 11 and paragraph 7 of
Article 12, it is agreed that when a Contracting
State contemplates to deny benefits to a resi-
dent of the other Contracting State, the com-
petent authorities should consult with each
other.

SFS 2004:1051

Artiklarna 11 och 12

Om en �verenskommelse eller ett avtal mel-

lan Chile och en medlemsstat av Organisatio-
nen f�r ekonomiskt samarbete och utveckling
f�reskriver att Chile undantar fr�n beskattning
r�nta eller royalty (antingen generellt eller be-
tr�ffande vissa typer av r�nta eller royalty)
som h�rr�r fr�n Chile, eller begr�nsar skatteut-
taget p� s�dan r�nta eller royalty (antingen ge-
nerellt eller betr�ffande vissa typer av r�nta el-
ler royalty) till en l�gre skattesats �n som
anges i artikel 11 punkt 2 eller artikel 12 punkt
2 i avtalet, skall s�dant undantag eller l�gre
skattesats g�lla automatiskt p� r�nta eller roy-
alty (antingen generellt eller betr�ffande de
s�rskilda typerna av r�nta eller royalty) som
h�rr�r fr�n Chile och som r�tteligen tillkom-
mer en person med hemvist i Sverige samt
r�nta eller royalty som h�rr�r fr�n Sverige och
som r�tteligen tillkommer en person med
hemvist i Chile under samma f�rh�llanden
som om undantaget eller den l�gre skattesat-
sen hade f�reskrivits i n�mnda punkter. Den
beh�riga myndigheten i Chile skall utan dr�js-
m�l underr�tta den beh�riga myndigheten i
Sverige n�r villkoren f�r till�mpningen av
denna punkt har uppfyllts.

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Stockholm den 4 juni 2004, i

tv� exemplar p� spanska, svenska och engel-
ska spr�ken. F�r den h�ndelse att tvist upp-
kommer vid tolkningen skall den engelska
texten �ga f�retr�de.

Articles 11 and 12

It is agreed that if any agreement or conven-

tion between Chile and a member state of the
Organisation for Economic Co-operation and
Development provides that Chile shall exempt
from tax interest or royalties (either generally
or in respect of specific categories of interest
or royalties) arising in Chile, or limit the tax
charged in Chile on such interest or royalties
(either generally or in respect of specific cate-
gories of interest or royalties) to a rate lower
than that provided for in paragraph 2 of Arti-
cle 11 or paragraph 2 of Article 12 of the Con-
vention, such exemption or lower rate shall
automatically apply to interest or royalties (ei-
ther generally or in respect of those specific
categories of interest or royalties) arising in
Chile and beneficially owned by a resident of
Sweden and interest or royalties arising in
Sweden and beneficially owned by a resident
of Chile under the same conditions as if such
exemption or lower rate had been specified in
those paragraphs. The competent authority of
Chile shall inform the competent authority of
Sweden without delay that the conditions for
the application of this paragraph have been
met.

IN WITNESS WHEREOF the undersigned,

duly authorised to that effect, have signed this
Protocol.

DONE in duplicate at Stockholm this 4th

day of June 2004, in the Spanish, Swedish and
English languages. In case of divergence be-
tween the texts the English text shall prevail.

SFS 2004:1051

Thomson Fakta, tel. 08-587 671 00

Elanders Gotab, Stockholm 2004

F�r Konungariket Sveriges regering

Bosse Ringholm

F�r Republiken Chiles regering

Nicol�s Eyzaguirre

For the Government of the Kingdom of
Sweden

Bosse Ringholm

For the Government of the Republic of Chile

Nicol�s Eyzaguirre

;

Viktiga lagar inom skatterätten

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

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