SFS 2004:874 Lag om skatteavtal mellan Sverige och Malaysia

Skatterätt

Start / Skatterätt / Lag (2004:874) om skatteavtal mellan Sverige och Malaysia / SFS 2004:874 Lag om skatteavtal mellan Sverige och Malaysia

040874.PDF

Källa Regeringskansliets rättsdatabaser m.fl.

<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 Malaysia; utf�rdad den 21 oktober 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 som Sverige och Malaysia under- tecknade den 12 mars 2002 skall, tillsammans med det protokoll och den skriftv�xling som �r fogade till avtalet och som utg�r en del av detta, g�lla som lag h�r i landet. Avtalet och protokollet �r avfattade p� svenska, malay- siska och engelska. Skriftv�xlingen �r avfattad p� engelska. 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 Malaysia, skall s�dan inkomst inte tas med vid taxeringen i Sverige. 1. Denna lag tr�der i kraft den dag regeringen best�mmer och till�mpas a) betr�ffande skatt som inneh�lls vid k�llan, p� inkomst som f�rv�rvas den 1 januari kalender�ret n�rmast efter det �r d� lagen tr�der i kraft eller se- nare, och b) betr�ffande andra skatter p� inkomst, p� skatter som tas ut f�r beskatt- nings�r som b�rjar den 1 januari kalender�ret n�rmast efter det �r d� lagen tr�der i kraft eller senare. 2. Genom lagen upph�vs lagen (1995:542) om dubbelbeskattningsavtal mellan Sverige och Malaysia. Den upph�vda f�rfattningen skall dock fortfarande till�mpas a) betr�ffande skatt som inneh�lls vid k�llan, p� inkomst som f�rv�rvas f�re den 1 januari kalender�ret n�rmast efter det �r d� lagen tr�der i kraft, och b) betr�ffande andra skatter p� inkomst, p� skatter som tas ut f�r beskatt- nings�r som b�rjar f�re den 1 januari kalender�ret n�rmast efter det �r d� la- gen tr�der i kraft. 1 Prop. 2003/04:173, bet. 2004/05:SkU5, rskr. 2004/05:3. SFS 2004:874 Utkom fr�n trycket den 9 november 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 2004:874 P� regeringens v�gnar G�RAN PERSSON BOSSE RINGHOLM (Finansdepartementet) </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 2004:874 Avtal mellan Konungariket Sveriges rege- ring och Malaysias regering f�r undvi- kande av dubbelbeskattning och f�rhind- rande av skatteflykt betr�ffande skatter p� inkomst Konungariket Sveriges regering och Malay- sias regering, som �nskar ing� ett avtal f�r undvikande av dubbelbeskattning och f�rhind- rande av skatteflykt betr�ffande skatter p� in- komst, har kommit �verens om f�ljande: Artikel 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da av- talsslutande staterna. Artikel 2 Skatter som omfattas av avtalet 1. De f�r n�rvarande utg�ende skatter, p� vilka avtalet till�mpas, �r: a) i Malaysia: 1) inkomstskatten, och 2) inkomstskatten p� petroleum, (i det f�ljande ben�mnd malaysisk skatt), b) i Sverige: 1) den statliga inkomstskatten, 2) kupongskatten, 3) den s�rskilda inkomstskatten f�r utom- lands bosatta, 4) den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., och 5) den kommunala inkomstskatten, (i det f�ljande ben�mnd svensk skatt). Agreement between the Government of the Kingdom of Sweden and the Government of Malaysia for the avoidance of double taxa- tion and the prevention of fiscal evasion with respect to taxes on income The Government of the Kingdom of Swe- den and the Government of Malaysia, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows: Article 1 Persons covered This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes covered 1. The existing taxes which are the subject of this Agreement are: (a) in Malaysia: (i) the income tax; and (ii) the petroleum income tax; (hereinafter referred to as Malaysian tax); (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 bo- satta); (iv) the income tax on non-residents artistes and athletes (den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl.); and (v) the municipal income tax (den kommu- nala inkomstskatten); (hereinafter referred to as Swedish tax). Bilaga </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 2004:874 2. Detta avtal till�mpas �ven p� skatter p� inkomst av samma eller i huvudsak likartat slag, som efter undertecknandet av avtalet p�- f�rs vid sidan av eller i st�llet f�r de f�r n�rva- rande utg�ende skatterna. De beh�riga myn- digheterna i de avtalsslutande staterna skall meddela varandra de v�sentliga �ndringar som gjorts i respektive skattelagstiftning. 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) Malaysia �syftar Federationen Malay- sias territorium, dess territorialvatten och terri- torialvattnets havsbotten och underlag, och innefattar omr�den utanf�r Malaysias territori- alvatten, samt s�dant omr�des havsbotten och underlag, som �r eller kommer enligt malay- sisk lag och i enlighet med folkr�ttens regler att bli ett omr�de �ver vilket Malaysia ut�var suver�na r�ttigheter att utforska och exploa- tera naturtillg�ngar, levande eller icke le- vande, b) Sverige �syftar Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geogra- fisk betydelse, Sveriges territorium, Sveriges territorialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folk- r�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion, c) en avtalsslutande stat och den andra avtalsslutande staten �syftar Malaysia eller Sverige, beroende p� sammanhanget, d) person inbegriper fysisk person, bolag och annan sammanslutning, e) bolag �syftar juridisk person eller an- nan som vid beskattningen behandlas s�som juridisk person, f) f�retag i en avtalsslutande stat och f�- retag i den andra avtalsslutande staten �syftar 2. This Agreement shall apply also to any identical or substantially similar taxes on in- come which are imposed after the date of sig- nature of this Agreement in addition to, or in place of, the existing taxes. The competent au- thorities of the Contracting States shall notify each other of important changes which have been made in their respective taxation laws. Article 3 General definitions 1. For the purposes of this Agreement, un- less the context otherwise requires: (a) the term Malaysia means the territo- ries of the Federation of Malaysia, the territo- rial waters of Malaysia and the sea-bed and subsoil of the territorial waters, and includes any area extending beyond the limits of the territorial waters of Malaysia, and the sea-bed and subsoil of any such area, which has been or may hereafter be designated under the laws of Malaysia and in accordance with interna- tional law as an area over which Malaysia has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living; (b) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the terri- torial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights or jurisdiction; (c) the terms a Contracting State and the other Contracting State mean Malaysia or Sweden as the context requires; (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 </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 2004:874 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) medborgare �syftar: 1) fysisk person som har medborgarskap i en avtalsslutande stat, 2) juridisk person eller annan sammanslut- ning som bildats enligt den lagstiftning som g�ller i en avtalsslutande stat, h) internationell trafik �syftar transport med skepp eller luftfartyg som anv�nds av f�- retag i en avtalsslutande stat utom d� skeppet eller luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande staten, i) beh�rig myndighet �syftar: 1) i Malaysia: finansministern eller dennes befullm�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. 2. D� en avtalsslutande stat till�mpar avtalet vid n�gon tidpunkt anses, s�vida inte samman- hanget f�ranleder annat, varje uttryck som inte definierats i avtalet, ha den betydelse som ut- trycket har vid denna tidpunkt enligt den sta- tens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till�mpas, och den betydelse som uttrycket har enligt till�mplig skattelagstift- ning i denna stat �ger f�retr�de framf�r den betydelse uttrycket ges i annan lagstiftning i denna stat. Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal �syftar uttrycket person med hemvist i en avtalsslu- tande stat person som enligt skattelagstift- ningen i denna stat �r skattskyldig d�r p� grund av domicil, bos�ttning, plats f�r f�re- tagsledning eller annan liknande omst�ndighet och innefattar ocks� denna stat, dess politiska underavdelningar, lokala myndigheter, offent- 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 national means: (i) any individual possessing the citizenship of a Contracting State; (ii) any legal person, partnership or associa- tion deriving its status as such from the laws in force in a Contracting State; (h) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely be- tween places in the other Contracting State; (i) the term competent authority means: (i) in the case of Malaysia, the Minister of Finance or his authorised representative; 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 purpose of this Agreement. 2. As regards the application of this Agree- ment 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 this Agreement applies, any meaning under the ap- plicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. Article 4 Resident 1. For the purposes of this Agreement, the term resident of a Contracting State means any person who, under the tax laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and a political subdivision, a local authority and any statutory body or </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 2004:874 ligr�ttsliga och statliga organ. Uttrycket inbe- griper handelsbolag och d�dsbon endast till den del dess inkomst �r skattepliktig i denna stat p� samma s�tt som inkomst som f�rv�rvas av person med hemvist d�r, antingen hos han- delsbolaget eller d�dsboet eller hos dess del- �gare eller f�rm�nstagare. 2. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da avtalsslu- tande staterna, best�ms hans hemvist p� f�l- jande s�tt: a) han anses ha hemvist endast i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfogande; om han har en s�dan bostad i b�da staterna, anses han ha hemvist endast i den stat med vilken hans personliga och eko- nomiska f�rbindelser �r starkast (centrum f�r levnadsintressena), b) om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen eller om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�rfogande, anses han ha hemvist endast i den stat d�r han sta- digvarande vistas, c) om han stadigvarande vistas i b�da sta- terna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist endast i den stat d�r han �r medborgare, d) om han �r medborgare i b�da staterna el- ler om han inte �r medborgare i n�gon av dem, avg�r de beh�riga myndigheterna i de avtals- slutande staterna fr�gan genom �msesidig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, skall de beh�riga myndigheterna s�ka avg�ra fr�gan genom �m- sesidig �verenskommelse. Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal �syftar uttrycket fast driftst�lle en stadigvarande governmental agency thereof. However, in the case of a partnership or estate the term applies only to the extent that the income derived by such partnership or estate is subject to tax in that State as the income of a resident, either in its hands or in the hands of its partners or be- neficiaries. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be de- termined as follows: (a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resi- dent only of the State in which he has an habit- ual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a na- tional; (d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement. Article 5 Permanent establishment 1. For the purposes of this Agreement, the term permanent establishment means a </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 2004:874 plats f�r aff�rsverksamhet, fr�n vilken ett f�re- tags verksamhet helt eller delvis bedrivs. 2. Uttrycket fast driftst�lle innefattar s�r- skilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, och f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. 3. Plats f�r byggnads-, anl�ggnings-, instal- lations- eller monteringsverksamhet utg�r fast driftst�lle endast om verksamheten p�g�r mer �n tolv m�nader. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket fast driftst�lle inte innefatta: a) anv�ndningen av anordningar 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 att f�r f�reta- get bedriva annan verksamhet av f�rberedande eller bitr�dande art, f) innehavet av stadigvarande plats f�r af- f�rsverksamhet uteslutande f�r att kombinera verksamheter som anges i punkterna a) e), under f�ruts�ttning att hela den verksamhet som bedrivs fr�n den stadigvarande platsen f�r aff�rsverksamhet p� grund av denna kombina- tion �r av f�rberedande eller bitr�dande art. fixed place of business through which the bu- siness of an enterprise is wholly or partly car- ried on. 2. The term permanent establishment in- cludes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural re- sources. 3. A building site or construction, installa- tion or assembly project constitutes a perma- nent establishment only if it lasts more than 12 months. 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 carrying on, for the enterprise, any other activity of a prepara- tory or auxiliary character; (f) the maintenance of a fixed place of busi- ness solely for any combination of activities mentioned in sub-paragraphs (a) to (e), pro- vided that the overall activity of the fixed place of business resulting from this combina- tion 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 2004:874 5. Ett f�retag i en avtalsslutande stat anses ha ett fast driftst�lle i den andra avtalsslutande staten om f�retaget bedriver verksamhet som best�r av �vervakning i den andra staten under en tidsperiod som �verstiger sex m�nader i an- slutning till plats f�r byggnads-, anl�ggnings-, installations- eller monteringsverksamhet i den andra staten. 6. Om en person, som inte �r s�dan obero- ende representant p� vilken punkt 7 till�mpas, �r verksam i en avtalsslutande stat f�r ett f�re- tag i den andra avtalsslutande staten, anses detta f�retag utan hinder av best�mmelserna i punkterna 1 och 2 ha fast driftst�lle i den f�rstn�mnda staten i fr�ga om varje verksam- het som denna person bedriver f�r f�retaget, om personen: a) har och d�r regelm�ssigt anv�nder full- makt att sluta avtal i f�retagets namn, om inte 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, eller b) innehar ett f�retaget tillh�rigt varulager i den f�rstn�mnda staten fr�n vilket han regel- m�ssigt tar emot och expedierar best�llningar f�r f�retaget. 7. F�retag i en avtalsslutande stat anses inte ha fast driftst�lle i den andra avtalsslutande staten endast p� den grund att f�retaget bedri- ver aff�rsverksamhet i denna andra stat genom f�rmedling av m�klare, kommission�r eller annan oberoende representant, under f�ruts�tt- ning att s�dan person d�rvid bedriver sin sed- vanliga aff�rsverksamhet. 8. 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 5. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other State for more than six months in connection with a building site or a construction, installation or assembly project which is being undertaken in that other State. 6. Notwithstanding the provisions of para- graphs 1 and 2, where a person other than an agent of an independent status to whom para- graph 7 applies is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in re- spect of any activities which that person un- dertakes for the enterprise, if such a person: (a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such a person are limited to those mentioned in para- graph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or (b) maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly re- ceives and fills orders on behalf of the enter- prise. 7. An enterprise of a Contracting State shall not be deemed to have a permanent establish- ment in the other Contracting State merely be- cause it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, pro- vided that such persons are acting in the ordi- nary course of their business. 8. 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 </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 2004:874 (antingen fr�n fast driftst�lle eller p� annat s�tt), medf�r inte i och f�r sig att n�gotdera bolaget utg�r fast driftst�lle f�r det andra. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (d�ri inbegripet inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. a) Uttrycket fast egendom har den be- tydelse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r be- l�gen, om inte best�mmelserna i b) och c) nedan f�ranleder annat. b) Uttrycket fast egendom inbegriper dock alltid byggnader, tillbeh�r till fast egen- dom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttigheter p� vilka best�m- melserna i privatr�tten om fast egendom till- l�mpas, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�- rekomst, k�lla eller annan naturtillg�ng. c) Skepp, b�tar 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 permanent establishment or otherwise), shall not of itself constitute either company a per- manent establishment of the other. Article 6 Income from immovable property 1. Income derived by a resident of a Con- tracting State from immovable property (inclu- ding income from agriculture or forestry) situ- ated in the other Contracting State may be taxed in that other State. 2. (a) The term immovable property shall, subject to the provisions of subparagraphs (b) and (c), have the meaning which it has under the law of the Contracting State in which the property in question is situated. (b) The term immovable property shall in any case include buildings, property accessory to immovable property, livestock and equip- ment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, 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. (c) Ships, boats and aircraft shall not be re- garded 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 immov- able property of an enterprise and to income from immovable property used for the perfor- mance 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 </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 2004:874 denna stat, s�vida inte f�retaget bedriver r�- relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets in- komst beskattas i den andra staten, men endast s� stor del av den som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat bedri- ver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle, h�nf�rs, om inte best�mmelserna i punkt 3 f�ranleder an- nat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat, om det varit ett frist�ende f�retag som bedrivit verksamhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat af- f�rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fast driftst�lles in- komst medges avdrag f�r utgifter, h�runder in- begripna utgifter f�r f�retagets ledning och allm�nna f�rvaltning, vilka skulle ha varit av- dragsgilla om det fasta driftst�llet varit ett oberoende f�retag, i den m�n utgifterna r�tteli- gen har h�nf�rts till det fasta driftst�llet, oav- sett om utgifterna uppkommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. 4. Om den information som finns tillg�nglig inte �r tillr�cklig f�r att best�mma vilka in- komster som �r h�nf�rliga till ett f�retags fasta driftst�lle, skall best�mmelserna i denna arti- kel inte hindra en stat att, med till�mpning av intern lagstiftning, sk�nsm�ssigt best�mma en persons skattskyldighet med anv�ndning av information som finns tillg�nglig och i enlig- het med best�mmelserna i denna artikel. 5. 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. unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State car- ries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise en- gaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as de- ductions expenses including executive and general administrative expenses, which would be deductible if the permanent establishment were an independent enterprise, insofar as they are reasonably allocable to the permanent establishment, whether incurred in the State in which the permanent establishment is situated or elsewhere. 4. If the information available is inadequate to determine the profits to be attributed to a permanent establishment of an enterprise, nothing in this Article shall affect the applica- tion of any law of that State relating to the de- termination of the tax liability of a person by the exercise of a discretion or the making of an estimate, provided that the law shall be ap- plied, so far as the information available per- mits, in accordance with the principles of this Article. 5. 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. </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 2004:874 6. 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. 7. Ing�r i inkomst av r�relse inkomst som behandlas s�rskilt i andra artiklar av detta av- tal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i denna artikel. Artikel 8 Sj�fart och luftfart 1. Inkomst som f�rv�rvas av f�retag i en av- talsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik be- skattas endast i den staten. 2. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en inter- nationell driftsorganisation. Artikel 9 F�retag med intressegemenskap 1. I fall d� a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrol- len av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller b) samma personer direkt eller indirekt del- tar i ledningen eller kontrollen av s�v�l ett f�- retag i en avtalsslutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. Om mellan f�retagen i fr�ga om handelsf�r- bindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra obe- roende f�retag, f�r all inkomst, som utan s�- dana villkor skulle ha tillkommit det ena f�re- taget men som p� grund av villkoren i fr�ga 6. 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. 7. Where profits include items of income which are dealt with separately in other Arti- cles of this Agreement, then the provisions of those Articles shall not be affected by the pro- visions of this Article. Article 8 Shipping and air transport 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to the 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 imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between in- dependent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of </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 2004:874 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 genomf�ra veder- b�rlig justering av det skattebelopp som p�- f�rts f�r inkomsten d�r om denna andra stat finner justeringen motiverad. Vid s�dan juste- ring iakttas �vriga best�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslu- tande staterna �verl�gger vid behov med var- andra. Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Utdelning som betalas av ett bolag med hemvist i Sverige till en person med hemvist i Malaysia f�r �ven beskattas i Sverige i enlig- het med svensk lagstiftning, men om mottaga- ren har r�tt till utdelningen f�r skatten inte �verstiga 15 procent av utdelningens bruttobe- lopp. Om den som har r�tt till utdelningen �r ett bolag (med undantag f�r handelsbolag) som direkt innehar minst 10 procent av det ut- betalande bolagets sammanlagda r�stv�rde �r utdelningen undantagen fr�n beskattning i Sverige. 3. Utdelning som betalas av ett bolag med hemvist i Malaysia till en person med hemvist those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enter- prise of the other Contracting State has been charged to tax in that other State and the prof- its so included are profits which would have accrued to the enterprise of the first-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 make an appropriate adjustment to the amount of the tax charged therein on those profits where that other State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary con- sult each other. Article 10 Dividends 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. Dividends paid by a company which is a resident of Sweden to a resident of Malaysia may also be taxed in Sweden according to Swedish laws, but if the recipient is the bene- ficial owner of the dividends the tax so charged shall not exceed 15 per cent of the gross amount of the dividends. Where, how- ever, the beneficial owner of the dividends is a company (other than a partnership) which holds directly at least 10 per cent of the voting power of the company paying the dividends, the dividends shall be exempt from tax in Sweden. 3. Dividends paid by a company which is a resident of Malaysia to a resident of Sweden </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 2004:874 i Sverige, som har r�tt till utdelningen, �r un- dantagen fr�n varje skatt som skulle kunna tas ut p� utdelning i Malaysia ut�ver den skatt som tas ut p� bolagets inkomst eller vinst. 4. Best�mmelserna i punkterna 2 och 3 be- r�r inte bolagets beskattning f�r den vinst av vilken utdelningen betalas. 5. 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 andelar i bolag, som enligt lagstiftningen i den stat d�r det ut- delande bolaget har hemvist vid beskattningen behandlas p� samma s�tt som inkomst av ak- tier. 6. Best�mmelserna i punkterna 1, 2 och 3 till�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 det bolag 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 15. 7. Om bolag med hemvist i en avtalsslu- tande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle eller stadigvarande anordning i denna andra stat, och ej heller p� bolagets icke utdelade vinst ta ut en skatt som utg�r p� bolagets icke utdelade vinst, �ven om utdelningen eller den icke ut- delade vinsten helt eller delvis utg�rs av in- komst som uppkommit i denna andra stat. who is the beneficial owner thereof shall be exempt from any tax in Malaysia which is chargeable on dividends in addition to the tax chargeable in respect of income or profits of the company. 4. The provisions of paragraphs 2 and 3 shall not affect the taxation of the company in respect of the profits out of which the divi- dends are paid. 5. 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 corporate rights which is subjected to the same taxation treat- ment as income from shares by the laws of the State of which the company making the distri- bution is a resident. 6. The provisions of paragraphs 1, 2 and 3 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 15, as the case may be, shall apply. 7. Where a company which is a resident of a Contracting State derives income or profits from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the companys undistributed profits to a tax on the companys undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of income or profits arising in such other State. </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 2004:874 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 10 procent av r�ntans bruttobelopp. 3. Utan hinder av best�mmelserna i punkt 2 skall en avtalsslutande stats regering vara be- friad fr�n skatt i den andra avtalsslutande sta- ten i fr�ga om r�nta som regeringen erh�ller och som h�rr�r fr�n denna andra stat. 4. Vid till�mpning av punkt 3, avses med uttrycket regering: a) i Malaysia, regeringen i Malaysia och innefattar: 1) delstaternas regeringar, 2) Bank Negara Malaysia, 3) lokala myndigheter, 4) offentligr�ttsliga organ, och 5) Export-Import Bank of Malaysia Berhad (EXIM Bank), b) i Sverige, regeringen i Sverige och inne- fattar: 1) Riksbanken, 2) politiska underavdelningar, 3) lokala myndigheter, 4) offentligr�ttsliga organ, 5) AB Svensk Exportkredit (SEK), i den ut- str�ckning l�net har garanterats av svenska staten, och 6) Styrelsen f�r Internationellt Utvecklings- samarbete (SIDA). 5. Med uttrycket r�nta f�rst�s i denna ar- tikel inkomst av varje slags fordran, antingen den s�kerst�llts genom inteckning i fast egen- dom eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket Article 11 Interest 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. Notwithstanding the provisions of para- graph 2, the Government of a Contracting State shall be exempt from tax in the other Contracting State in respect of interest derived by the Government from that other State. 4. For the purposes of paragraph 3, the term Government: (a) in the case of Malaysia means the Gov- ernment of Malaysia and shall include: (i) the governments of the states; (ii) the Bank Negara Malaysia; (iii) the local authorities; (iv) the statutory bodies; and (v) the Export-Import Bank of Malaysia Berhad (EXIM Bank); (b) in the case of Sweden means the Gov- ernment of Sweden and shall include: (i) the Central Bank of Sweden; (ii) the political subdivisions; (iii) the local authorities; (iv) the statutory bodies; (v) the Swedish Export Credit Corporation (SEK), to the extent that the loan is guaranteed by the Government of Sweden; and (vi) the Swedish International Development Authority (SIDA). 5. The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, 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 2004:874 �syftar s�rskilt inkomst av v�rdepapper som utf�rdats av staten och inkomst av obligationer eller debentures, d�ri inbegripet agiobelopp och vinster som h�nf�r sig till s�dana v�rde- papper, obligationer eller debentures. Straff- avgift p� grund av sen betalning anses inte som r�nta vid till�mpningen av denna artikel. 6. Best�mmelserna i punkterna 1, 2 och 3 till�mpas inte, om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedri- ver r�relse i den andra avtalsslutande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk- samhet i denna andra stat fr�n d�r bel�gen sta- digvarande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigva- rande anordningen. I s�dant fall till�mpas be- st�mmelserna i artikel 7 respektive artikel 15. 7. R�nta anses h�rr�ra fr�n en avtalsslu- tande stat om utbetalaren �r en person med hemvist i denna stat. Om emellertid den per- son som betalar r�ntan, antingen han har hem- vist i en avtalsslutande stat eller inte, i en av- talsslutande stat har fast driftst�lle eller stadig- varande anordning i samband varmed den skuld uppkommit p� vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet eller den stadigvarande anordningen, anses r�ntan h�r- r�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 8. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan per- son r�ntebeloppet, med h�nsyn till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbin- delser inte f�relegat, till�mpas best�mmel- serna i denna artikel endast p� sistn�mnda be- lopp. I s�dant fall beskattas �verskjutande be- lopp enligt lagstiftningen i vardera avtalsslu- from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the pur- pose of this Article. 6. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Con- tracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State inde- pendent 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 15, as the case may be, shall apply. 7. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person pay- ing the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebted- ness on which the interest is paid was in- curred, and such interest is borne by such per- manent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 8. Where, by reason of a special relation- ship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, hav- ing regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the benefi- cial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain </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 2004:874 tande staten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslu- tande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Royaltyn f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lagstiftningen i denna stat, men om den som har r�tt till royaltyn har hemvist i den an- dra avtalsslutande staten f�r skatten inte �ver- stiga 8 procent av royaltyns bruttobelopp. 3. Med uttrycket royalty f�rst�s i denna artikel varje slags betalning som tas emot s�- som ers�ttning f�r nyttjandet av eller f�r r�tten att nyttja upphovsr�tt till litter�rt, konstn�rligt eller vetenskapligt verk, h�ri inbegripet bio- graffilm och film eller band f�r radio- eller te- levisionsuts�ndning, patent, varum�rke, m�ns- ter eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod eller f�r nyttjandet av, eller f�r r�tten att nyttja, industriell, kom- mersiell eller vetenskaplig utrustning eller f�r upplysning (know-how) om erfarenhetsr�n av industriell, kommersiell eller vetenskaplig na- tur. 4. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte, om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och bedri- ver r�relse i den andra avtalsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkes- verksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn beta- las �ger verkligt samband med det fasta drift- st�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 15. taxable according to the laws of each Con- tracting State, due regard being had to the other provisions of this Agreement. 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 8 per cent of the gross amount of the royalties. 3. The term royalties as used in this Arti- cle means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, and films or tapes for radio or television broad- casting), any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, com- mercial or scientific equipment, or for infor- mation (know-how) concerning industrial, commercial or scientific experience. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Con- tracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State inde- pendent 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 a case the pro- visions of Article 7 or Article 15, as the case may be, shall apply. </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 2004:874 5. Royalty anses h�rr�ra fr�n en avtalsslu- tande stat om utbetalaren �r en person med hemvist i denna stat. Om emellertid den per- son som betalar royaltyn, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller sta- digvarande anordning i samband varmed skyl- digheten att betala royaltyn uppkommit, och royaltyn belastar det fasta driftst�llet eller den stadigvarande anordningen, anses royaltyn h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 6. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan per- son royaltybeloppet, med h�nsyn till det nytt- jande, den r�ttighet eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�r- bindelser inte f�relegat, till�mpas best�mmel- serna i denna artikel endast p� sistn�mnda be- lopp. I s�dant fall beskattas �verskjutande be- lopp enligt lagstiftningen i vardera avtalsslu- tande staten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 13 Ers�ttning f�r tekniska tj�nster 1. Ers�ttning f�r tekniska tj�nster, som h�r- r�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslu- tande staten, f�r beskattas i denna andra stat. 2. Ers�ttningen f�r tekniska tj�nster f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lagstift- ningen i denna stat, men om den som har r�tt till ers�ttningen f�r tekniska tj�nster har hem- vist i den andra avtalsslutande staten f�r skat- ten inte �verstiga 8 procent av ers�ttningens bruttobelopp. 3. Med uttrycket ers�ttning f�r tekniska tj�nster f�rst�s i denna artikel varje slags be- 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 such royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royal- ties are borne by such permanent establish- ment 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 which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Ar- ticle shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. Article 13 Fees for technical services 1. Fees for technical services 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 fees for technical services may also be taxed in the Contracting State in which they arise and according to the laws of that State, but where the beneficial owner of the fees for technical services is a resident of the other Contracting State the tax so charged shall not exceed 8 per cent of the gross amount of the fees for technical services. 3. The term fees for technical services as used in this Article means payments of any </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 2004:874 talning till en person, om den inte sker till en anst�lld hos personen som g�r utbetalningen, f�r tj�nster av teknisk eller f�retagsledande art eller f�r konsulttj�nster. 4. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte, om den som har r�tt till ers�tt- ningen f�r tekniska tj�nster har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken ers�tt- ningen f�r tekniska tj�nster h�rr�r, fr�n d�r be- l�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt ers�tt- ningen f�r tekniska tj�nster �ger verkligt sam- band med det fasta driftst�llet eller den stadig- varande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 15. 5. Ers�ttning f�r tekniska tj�nster anses h�r- r�ra fr�n en avtalsslutande stat om utbetalaren �r en person med hemvist i denna stat. Om emellertid den person som betalar ers�ttningen f�r tekniska tj�nster, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtals- slutande stat har fast driftst�lle eller stadigva- rande anordning i samband varmed skyldighe- ten att betala ers�ttningen f�r tekniska tj�nster uppkommit, och ers�ttningen f�r tekniska tj�nster belastar det fasta driftst�llet eller den stadigvarande anordningen, anses ers�ttningen f�r tekniska tj�nster 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 er- s�ttningen f�r tekniska tj�nster eller mellan dem b�da och annan person ers�ttningsbelop- pet, med h�nsyn till de tj�nster f�r vilken er- s�ttningen f�r tekniska tj�nster betalas, �ver- stiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till ers�tt- ningen om s�dana f�rbindelser inte f�relegat, till�mpas best�mmelserna i denna artikel en- dast p� sistn�mnda belopp. I s�dant fall be- skattas �verskjutande belopp enligt lagstift- kind to any person, other than to an employee of the person making the payments, in consid- eration for any services of a technical, mana- gerial or consultancy nature. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the fees for technical services, being a resident of a Contracting State, carries on business in the other Contracting State in which the fees for technical services arise through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the fees for technical services are effectively con- nected with such permanent establishment or fixed base. In such a case the provisions of Ar- ticle 7 or Article 15, as the case may be, shall apply. 5. Fees for technical services shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the fees for tech- nical services, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the fees for technical services was in- curred, and such fees for technical services are borne by such permanent establishment or fixed base, then such fees for technical ser- vices shall be deemed to arise in the Contract- ing State in which the permanent establish- ment 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 fees for tech- nical services having regard to the services for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Ar- ticle shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to </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 2004:874 ningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta av- tal. Artikel 14 Realisationsvinst 1. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av s�dan fast egendom som avses i arti- kel 6 och som �r bel�gen i den andra avtalsslu- tande staten, eller p� grund av �verl�telse av aktier i ett bolag vars huvudsakliga tillg�ngar best�r av s�dan egendom, 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 som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av skepp eller luftfartyg som anv�nds i internationell trafik, eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i den staten. 4. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1, 2 och 3 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 5. Vinst p� grund av �verl�telse av egen- dom, som f�rv�rvas av en fysisk person som har haft hemvist i en avtalsslutande stat och f�tt hemvist i den andra avtalsslutande staten f�r utan hinder av best�mmelserna i punkt 4 beskattas i den f�rstn�mnda avtalsslutande staten om �verl�telsen av egendomen intr�ffar the law of each Contracting State, due regard being had to the other provisions of this Agreement. Article 14 Capital gains 1. Gains derived by a resident of a Contract- ing State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State, or from the aliena- tion of shares in a company the assets of which consist principally of such property, may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enter- prise of a Contracting State has in the other Contracting State or of movable property per- taining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing indepen- dent personal services, including such gains from the alienation of such a permanent estab- lishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. 3. Gains derived by a resident of a Contract- ing State from the alienation of ships or air- craft operated in international traffic or mov- able property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. 4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident. 5. Notwithstanding the provisions of para- graph 4, gains from the alienation of any prop- erty derived by an individual who has been a resident of a Contracting State and who has become a resident of the other Contracting State, may be taxed in the first-mentioned State if the alienation of the property occurs at </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 2004:874 vid n�got tillf�lle som infaller under de tio �r som f�ljer n�rmast efter det att personen upp- h�rt att ha hemvist i den f�rstn�mnda staten. Artikel 15 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verksamhet, beskattas endast i denna stat. Inkomsten f�r dock beskattas i den andra avtalsslutande sta- ten om: a) han i den andra avtalsslutande staten har en stadigvarande anordning som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksam- heten, men endast s� stor del av inkomsten som �r h�nf�rlig till den stadigvarande anord- ningen f�r beskattas i denna andra avtalsslu- tande stat, eller b) han vistas i den andra avtalsslutande sta- ten under tidsperiod eller tidsperioder som sammanlagt uppg�r till eller �verstiger 183 dagar under en tolvm�nadersperiod som b�rjar eller slutar under kalender�ret i fr�ga, men en- dast s� stor del av inkomsten som �r h�nf�rlig till den verksamhet som bedrivs i denna andra stat f�r beskattas i denna andra stat. 2. Uttrycket fritt yrke inbegriper s�rskilt sj�lvst�ndig vetenskaplig, litter�r och konst- n�rlig verksamhet, uppfostrings- och under- visningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�kare, advokat, ingenj�r, ar- kitekt, tandl�kare och revisor ut�var. Artikel 16 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 17, 19, 20 och 21 f�ranleder annat, beskattas l�n och annan liknande ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning, endast i denna stat, s�- any time during the ten years next following the date on which the individual has ceased to be a resident of the first-mentioned State. Article 15 Independent personal services 1. Income derived by a resident of a Con- tracting State in respect of professional servi- ces or other activities of an independent cha- racter shall be taxable only in that State except in the following circumstances, when such in- come may also be taxed in the other Contract- ing State: (a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attrib- utable to that fixed base may be taxed in that other Contracting State; or (b) if his stay in the other Contracting State is for a period or periods amounting to or ex- ceeding in the aggregate 183 days in any twelve month period commencing or ending in the calendar year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other 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 16 Dependent personal services 1. Subject to the provisions of Articles 17, 19, 20 and 21, salaries, wages and other simi- lar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the </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 2004:874 vida inte arbetet utf�rs i den andra avtalsslu- tande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet be- skattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r f�r arbete som utf�rs i den andra avtalsslutande staten, endast i den f�rstn�mnda staten, om: a) mottagaren vistas i den andra avtalsslu- tande staten under tidsperiod eller tidsperioder som sammanlagt inte �verstiger 183 dagar un- der en tolvm�nadersperiod som b�rjar eller slutar under kalender�ret i fr�ga, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra staten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande anordning som arbetsgiva- ren har i den andra staten. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg i inter- nationell trafik av ett f�retag i en avtalsslu- tande stat, beskattas i denna stat. Artikel 17 Styrelsearvode Styrelsearvode och annan liknande ers�tt- ning, som person med hemvist i en avtalsslu- tande stat uppb�r i egenskap av medlem i sty- relse eller annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artikel 18 Artister och sportut�vare 1. Utan hinder av best�mmelserna i artik- larna 15 och 16 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar ge- employment is exercised in the other Contract- ing State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of para- graph 1, remuneration derived by a resident of a Contracting State in respect of an employ- ment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other Con- tracting State for a period or periods not ex- ceeding in the aggregate 183 days in any twelve month period commencing or ending in the calendar year concerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) the remuneration is not borne by a per- manent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provi- sions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State. Article 17 Directors fees Directors fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of direc- tors of a company which is a resident of the other Contracting State, may be taxed in that other State. Article 18 Artistes and sportsmen 1. Notwithstanding the provisions of Artic- les 15 and 16, income derived by a resident of a Contracting State as an artiste, such as a thea- </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 2004:874 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. 2. I fall d� inkomst genom personlig verk- samhet, som artist eller sportut�vare bedriver i denna egenskap, inte tillfaller artisten eller sportut�varen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmel- serna i artiklarna 7, 15 och 16, beskattas i den avtalsslutande stat d�r artisten eller sportut- �varen bedriver verksamheten. 3. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte p� ers�ttning eller inkomst som f�rv�rvas p� grund av verksamhet ut�vad i en avtalsslutande stat om bes�ket i den staten, di- rekt eller indirekt, finansierats, helt eller n�s- tan helt, av offentliga medel fr�n den andra avtalsslutande staten, en av dess politiska un- deravdelningar, lokala myndigheter eller of- fentligr�ttsliga organ. Artikel 19 Pensioner, livr�ntor och liknande betalningar 1. Pension och annan liknande ers�ttning, utbetalning enligt socialf�rs�kringslagstift- ningen och livr�nta, som h�rr�r fr�n en avtals- slutande stat och betalas till person med hem- vist i den andra avtalsslutande staten, f�r be- skattas i den f�rstn�mnda avtalsslutande staten. 2. Med uttrycket livr�nta f�rst�s ett fast- st�llt belopp, som utbetalas periodiskt p� fast- st�llda tider under en persons livstid eller un- der angiven eller fastst�llbar tidsperiod och som utg�r p� grund av f�rpliktelse att verk- st�lla dessa utbetalningar som ers�ttning f�r d�remot fullt svarande vederlag i pengar eller pengars v�rde. tre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his per- sonal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal ac- tivities exercised by an artiste or a sportsman in his capacity as such accrues not to the ar- tiste or sportsman himself but to another per- son, that income may, notwithstanding the provisions of Articles 7, 15 and 16, be taxed in the Contracting State in which the activities of the artiste or sportsman are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to remuneration or profits de- rived from activities exercised in a Contract- ing State if the visit to that State is directly or indirectly supported wholly or almost wholly from the public funds of the other Contracting State, a political subdivision, a local authority or a statutory body thereof. Article 19 Pensions, annuities and similar payments 1. Pensions and other similar remuneration, disbursement under the Social Security legis- lation and annuities arising in a Contracting State and paid to a resident of the other Con- tracting State may be taxed in the first-mentio- ned Contracting State. 2. The term annuity means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or moneys worth. </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 2004:874 6 SFS 2004:820874 Artikel 20 Offentlig tj�nst 1. a) L�n och annan liknande ers�ttning (med undantag f�r pension), som betalas av en avtalsslutande stat, en av dess politiska under- avdelningar, lokala myndigheter eller offent- ligr�ttsliga organ till fysisk person p� grund av arbete som utf�rts i denna stats, dess politiska underavdelningars, lokala myndigheters eller offentligr�ttsliga organs tj�nst, beskattas en- dast i denna stat. b) S�dan l�n och annan liknande ers�ttning beskattas emellertid endast i den andra avtals- slutande staten om arbetet utf�rs i denna andra stat och personen i fr�ga har hemvist i denna andra stat och 1) �r medborgare i denna andra stat, eller 2) inte fick hemvist i denna andra stat ute- slutande f�r att utf�ra arbetet. 2. Best�mmelserna i artiklarna 16 och 17 till�mpas p� l�n och annan liknande ers�ttning som betalas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en av- talsslutande stat, en av dess politiska underav- delningar, lokala myndigheter eller offentlig- r�ttsliga organ. Artikel 21 Studerande och aff�rspraktikanter En fysisk person som har hemvist i en av- talsslutande stat omedelbart f�re en vistelse i den andra avtalsslutande staten och som vistas tillf�lligt i den andra staten uteslutande i egen- skap av a) studerande vid ett erk�nt universitet, skola eller annan liknande erk�nd utbildnings- institution i den andra staten, b) aff�rs- eller yrkespraktikant, eller c) mottagare av stipendium, underh�ll av- sett att t�cka specifika utgifter eller premie f�r det huvudsakliga syftet att studera, forska eller praktisera och som erh�llits fr�n regeringen i Article 20 Government service 1. (a) Salaries, wages and other similar re- muneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority or a statutory body thereof to an individual in respect of services rendered to that State or political subdivision or local authority or statutory body thereof shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration, shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who: (i) is a national of that other State, or (ii) did not become a resident of that other State solely for the purpose of rendering the services. 2. The provisions of Articles 16 and 17 shall apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority or a statutory body thereof. Article 21 Students and trainees An individual who is a resident of a Con- tracting State immediately before making a visit to the other Contracting State and is tem- porarily present in the other State solely: (a) as a student at a recognised university, college, school or other similar recognised educational institution in that other State; (b) as a business or technical apprentice; or (c) as a recipient of a grant, allowances to compensate for specific expenses or award for the primary purpose of study, research or training from the Government of either 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 2004:874 n�gon av staterna eller fr�n en vetenskaplig el- ler religi�s organisation eller en utbildnings- eller v�lg�renhetsorganisation eller enligt ett tekniskt bist�ndsprogram som ing�tts av re- geringen i en av staterna, skall vara undanta- gen fr�n beskattning i den andra staten s�vitt avser 1) ers�ttning fr�n utlandet som avser att t�cka kostnader f�r hans uppeh�lle, utbild- ning, studier, forskning eller praktik, 2) tidigare angivet stipendium, underh�ll avsett att t�cka specifika utgifter eller premie, och 3) ers�ttning f�r utf�rt arbete i den andra staten som inte �verstiger 2 500 US dollar per kalender�r om arbetet utf�rts i samband med studier, forskning eller praktik eller �r n�dv�n- digt f�r hans f�rs�rjning. Det n�mnda belop- pet skall innefatta grundavdrag f�r kalender- �ret i fr�ga. Artikel 22 Annan inkomst Inkomst som person med hemvist i en av- talsslutande stat f�rv�rvar och som inte ut- tryckligen behandlas i f�reg�ende artiklar av detta avtal beskattas endast i denna avtalsslu- tande stat. Om s�dan inkomst h�rr�r fr�n den andra avtalsslutande staten f�r den emellertid �ven beskattas i denna andra stat. Artikel 23 Undanr�jande av dubbelbeskattning 1. I fr�ga om Malaysia skall dubbelbeskatt- ning undvikas p� f�ljande s�tt: Med beaktande av den malaysiska lagstift- ning som till�ter att skatt som betalats i ett an- nat land �n Malaysia avr�knas mot malaysisk skatt, skall person med hemvist i Malaysia som erh�llit inkomst som h�rr�r fr�n Sverige medges avr�kning f�r den svenska skatt som or from a scientific, educational, religious or charitable organisation or under a technical as- sistance programme entered into by the Gov- ernment of either State, shall be exempt from tax in that other State on: (i) all remittances from abroad for the pur- poses of his maintenance, education, study, re- search or training; (ii) the amount of such grant, allowances to compensate for specific expenses or award; and (iii) any remuneration not exceeding 2,500 US dollars per annum in respect of services in that other State provided the services are per- formed in connection with his study, research or training or are necessary for the purposes of his maintenance. The amount stated above shall include the personal allowance for the calendar year in question. Article 22 Other income Items of income of a resident of a Contract- ing State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that Contracting State except that if such income is derived from sources in the other Contracting State, it may also be taxed in that other State. Article 23 Elimination of double taxation 1. In the case of Malaysia, double taxation shall be avoided as follows: Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, the Swedish tax payable under the laws of Sweden and in accordance with this Agreement by a resident of Malaysia in re- </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 2004:874 erlagts enligt svensk lagstiftning och i enlighet med best�mmelserna i detta avtal fr�n den ma- laysiska skatt som betalats p� inkomsten. N�r s�dan inkomst utg�r utdelning som utbetalats av ett bolag med hemvist i Sverige till ett bo- lag med hemvist i Malaysia som �ger minst 10 procent av r�stetalet f�r aktierna i det utde- lande bolaget, skall vid avr�kning h�nsyn tas till den svenska skatt som det utdelande bola- get erlagt f�r inkomst av vilken utdelningen betalats. Avr�kningen skall emellertid inte �verstiga den del av den malaysiska skatten, ber�knad f�re avr�kning, som �r h�nf�rlig till s�dan inkomst. 2. I fr�ga om Sverige skall dubbelbeskatt- ning undvikas p� f�ljande s�tt: a) Om person med hemvist i Sverige f�rv�r- var inkomst som enligt malaysisk lagstiftning och i enlighet med best�mmelserna i detta av- tal f�r beskattas i Malaysia skall Sverige med beaktande av best�mmelserna i svensk lagstiftning betr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de framdeles kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) fr�n den svenska skatten p� inkomsten avr�kna ett belopp mot- svarande den malaysiska 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 Malaysia, f�r Sverige vid best�mmandet av svensk pro- gressiv skatt beakta s�dan inkomst som be- skattas endast i Malaysia. c) Utan hinder av best�mmelserna i a) i denna punkt �r utdelning fr�n bolag med hem- vist i Malaysia till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt best�mmelserna i svensk lag om skattebe- frielse f�r utdelning som erh�lls av svenska bolag fr�n bolag utomlands. d) Om ett svenskt bolag har ett fast drift- st�lle i Malaysia skall vid till�mpningen av a) i spect of income derived from Sweden shall be allowed as a credit against Malaysian tax pay- able in respect of that income. Where such in- come is a dividend paid by a company which is a resident of Sweden to a company which is a resident of Malaysia and which owns not less than 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Swedish tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, how- ever, exceed that part of the Malaysian tax, as computed before the credit is given, which is appropriate to such item of income. 2. In the case of Sweden, double taxation shall be avoided as follows: (a) Where a resident of Sweden derives in- come which under the laws of Malaysia and in accordance with the provisions of this Agree- ment may be taxed in Malaysia, Sweden shall allow subject to the provisions of the laws of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) as a deduction from the tax on such income, an amount equal to the Malaysian 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 Agreement, shall be taxable only in Malaysia, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Malaysia. (c) Notwithstanding the provisions of sub- paragraph (a) of this paragraph, dividends paid by a company which is a resident of Malaysia to a company which is a resident of Sweden shall be exempt from Swedish tax according to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by companies abroad. (d) For the purposes of sub-paragraph (a) of this paragraph, when a Swedish company has </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 2004:874 denna punkt uttrycket den malaysiska skatt som erlagts anses innefatta den malaysiska skatt p� s�dant fast driftst�lles inkomst som skulle ha erlagts men som inte erlagts eller er- lagts med l�gre belopp p� grund av tidsbe- gr�nsade best�mmelser om stimulans�tg�rder i den lagstiftning i Malaysia som �r avsedd att fr�mja ekonomisk utveckling i den m�n s�dan skattebefrielse eller skattereduktion beviljas f�r vinst fr�n industriell verksamhet eller till- verkningsverksamhet eller fr�n jordbruk, skogsbruk, fiske eller turistn�ring (d�ri inbe- gripna restauranger och hotell), under f�rut- s�ttning att verksamheterna ut�vats i Malay- sia. Vid till�mpningen av c) i denna punkt skall en skatt p� 15 procent p� ett svenskt be- skattningsunderlag ansetts ha erlagts f�r s�- dana verksamheter och under de f�ruts�tt- ningar som anges i f�reg�ende mening �ven om den skatt som faktiskt erlagts i Malaysia �r l�gre �n 15 procent. e) Best�mmelserna i d) skall till�mpas en- dast under de f�rsta tio �ren som detta avtal till�mpas. Denna tidsperiod kan utstr�ckas ge- nom �msesidig �verenskommelse mellan de beh�riga myndigheterna. 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 �r eller kan bli underkastad. Utan hinder av best�m- melserna i artikel 1 till�mpas denna best�m- melse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslu- tande staterna. 2. Beskattningen av fast driftst�lle, som f�- retag i en avtalsslutande stat har i den andra avtalsslutande staten, skall i denna andra stat a permanent establishment in Malaysia, the term Malaysian tax paid shall be deemed to include the Malaysian tax on profits attribut- able to such permanent establishment which would have been paid but for any time-limited exemption or reduction of tax granted under incentive provisions contained in the laws of Malaysia designed to promote economic de- velopment to the extent that such exemption or reduction is granted for profits from indus- trial or manufacturing activities or from the agriculture, forestry, fishing or tourism sectors (including restaurants and hotels) provided that the activities have been carried out in Ma- laysia. For the purposes of sub-paragraph (c) of this paragraph a tax of 15 per cent calcu- lated on a Swedish tax base shall be consid- ered to have been paid for such activities and under those conditions mentioned in the previ- ous sentence even if the tax actually paid in Malaysia is less than 15 per cent. (e) The provisions of sub-paragraph (d) shall apply only for the first ten years during which this Agreement is effective. This period may be extended by a mutual agreement be- tween the competent authorities. Article 24 Non-discrimination 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the pro- visions of Article 1, also apply to persons who are not residents of one or both of the Con- tracting States. 2. The taxation on a permanent establish- ment which an enterprise of a Contracting State has in the other Contracting State shall </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 2004:874 inte vara mindre f�rdelaktig �n beskattningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. 3. Utom i de fall d� best�mmelserna i arti- kel 9 punkt 1, artikel 11 punkt 8, artikel 12 punkt 6 eller artikel 13 punkt 6 till�mpas, �r r�nta, royalty, ers�ttning f�r tekniska tj�nster och annan betalning fr�n f�retag i en avtals- slutande stat till person med hemvist i den andra avtalsslutande staten avdragsgilla vid best�mmandet av den beskattningsbara in- komsten f�r s�dant f�retag p� samma villkor som betalning till person med hemvist i den f�rstn�mnda staten. Detta g�ller emellertid inte om en avtalsslutande stats interna lagstift- ning f�reskriver att skatt skall inneh�llas vid k�llan och denna skyldighet inte fullgjorts. 4. F�retag i en avtalsslutande stat, vars ka- pital helt eller delvis �gs eller kontrolleras, di- rekt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande staten, skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sammanh�ng- ande krav som �r av annat slag eller mer tyng- ande �n den beskattning och d�rmed samman- h�ngande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli under- kastat. 5. Denna artikel medf�r inte skyldighet f�r a) en avtalsslutande stat att medge fysisk person med hemvist i den andra avtalsslutande staten s�dant personligt avdrag vid beskatt- ningen, s�dan skattebefrielse eller skattened- s�ttning p� grund av civilst�nd eller f�rs�rj- ningsplikt mot familj som medges person med hemvist i den egna staten, b) Malaysia att medge svenska medborgare som inte har hemvist i Malaysia, de personliga avdrag vid beskattningen, skattebefrielse eller skatteneds�ttning som vid tidpunkten f�r un- dertecknandet av detta avtal enligt lag �r till- not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activi- ties. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 8 of Article 11, para- graph 6 of Article 12 and paragraph 6 of Arti- cle 13 apply, interest, royalties, fees for tech- nical services and other disbursements paid by an enterprise of a Contracting State to a resi- dent of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. When, however, the domestic laws of a Contracting State provide that a tax shall be withheld at source and this obligation has not been ful- filled the aforesaid requirements may be set aside. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement con- nected therewith which is other or more bur- densome than the taxation and connected re- quirements to which other similar enterprises of that first-mentioned State are or may be subjected. 5. Nothing in this Article shall be construed as obliging: (a) a Contracting State to grant to individ- uals who are resident of the other Contracting State any personal allowances, reliefs and re- ductions for tax purposes on account of civil status or family responsibilities which it grants to its own residents; (b) Malaysia to grant to nationals of Swe- den not resident in Malaysia those personal al- lowances, reliefs and reductions for tax pur- poses which are by law available on the date of signature of this Agreement only to nation- </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 2004:874 g�ngliga endast f�r malaysiska medborgare som inte har hemvist i Malaysia. 6. Med uttrycket beskattning avses i denna artikel de skatter p� vilka avtalet �r till- l�mpligt. Artikel 25 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutande stat eller b�da avtalsslutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot be- st�mmelserna i detta avtal, kan han, utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordning, l�gga fram saken f�r den beh�- riga myndigheten i den avtalsslutande stat d�r han har hemvist, eller, om fr�ga �r om till�mp- ning av artikel 24 punkt 1, i den avtalsslutande stat d�r han �r medborgare. Saken skall l�ggas fram inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot be- st�mmelserna i avtalet. 2. Om den beh�riga myndigheten finner in- v�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myn- digheten s�ka avg�ra saken genom �msesidig �verenskommelse med den beh�riga myndig- heten i den andra avtalsslutande staten i syfte att undvika beskattning som strider mot avta- let. �verenskommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i de avtalsslutande staternas interna lagstiftning. 3. De beh�riga myndigheterna i de avtals- slutande staterna skall genom �msesidig �ver- enskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolk- ningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbe- skattning i fall som inte omfattas av avtalet. 4. De beh�riga myndigheterna i de avtals- slutande staterna kan tr�da i direkt f�rbindelse als of Malaysia who are not resident in Malay- sia. 6. In this Article, the term taxation means taxes to which this Agreement applies. 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 him in taxation not in accord- ance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Con- tracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accord- ance with the provisions of this Agreement. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agree- ment with the competent authority of the other Contracting State, with a view to the avoid- ance of taxation which is not in accordance with this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Con- tracting States. 3. The competent authorities of the Con- tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. They may also consult to- gether for the elimination of double taxation in cases not provided for in this Agreement. 4. The competent authorities of the Con- tracting States may communicate with each </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 2004:874 med varandra i syfte att tr�ffa �verenskom- melse i den mening som avses i f�reg�ende punkter. Artikel 26 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtals- slutande staterna skall utbyta s�dana upplys- ningar som �r n�dv�ndiga f�r att till�mpa be- st�mmelserna i detta avtal eller i de avtalsslu- tande staternas interna lagstiftning i fr�ga om 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 �verklaganden i fr�ga om dessa skatter. Dessa personer eller myndigheter skall anv�nda upplysningarna endast f�r s�dana �ndam�l. De f�r yppa upp- lysningarna vid offentlig r�tteg�ng eller i domstolsavg�randen. 2. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r en avtalsslutande stat att a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning eller 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 other directly for the purposes 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 information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes cov- ered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained un- der the domestic laws of that State and shall be disclosed only to persons or authorities (in- cluding courts and administrative bodies) con- cerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the informa- tion in public court proceedings or in judicial decisions. 2. In no case shall the provisions of para- graph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State; (b) to supply information which are not ob- tainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would dis- close any trade, business, industrial, commer- cial or professional secret or trade process, or </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 2004:874 f�rfaringss�tt eller upplysningar, vilkas �ver- l�mnande skulle strida mot allm�nna h�nsyn (ordre public). Artikel 27 Begr�nsning av f�rm�ner 1. Om inkomst p� grund av best�mmelse i detta avtal inte fullt ut kan beskattas i en av- talsslutande stat och, enligt g�llande lagstift- ning i den andra avtalsslutande staten, en per- son, vad g�ller denna inkomst, beskattas f�r den del av inkomsten som �verf�rs eller tas emot i denna andra stat och inte f�r inkoms- tens hela belopp, skall s�dan begr�nsning av beskattningsr�tten i den f�rstn�mnda avtals- slutande staten endast g�lla f�r den del av in- komsten som �verf�rs till eller tas emot i denna andra avtalsslutande stat. 2. Best�mmelser i detta avtal som medger befrielse fr�n eller neds�ttning av skatt skall inte till�mpas p� personer som �r ber�ttigade till n�gon skattef�rm�n enligt: a) lagstiftning i n�gon av staterna som anges i noter som utv�xlas mellan staterna, el- ler b) n�gon i huvudsak likartad skattelagstift- ning. Artikel 28 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. information, the disclosure of which would be contrary to public policy. Article 27 Limitation of relief 1. Where under any provision of this Agree- ment any income is relieved from tax in a Contracting State and, under the law in force in the other Contracting State a person, in re- spect of that income, is subject to tax by refer- ence to the amount thereof which is remitted to or received in that other Contracting State and not by reference to the full amount there- of, then the relief to be allowed under this Agreement in the first-mentioned Contracting State shall apply only to so much of the in- come as is remitted to or received in that other Contracting State. 2. Any provision of this Agreement confer- ring an exemption or a reduction of tax shall not apply to persons entitled to any tax bene- fits under: (a) a law of either one of the States which has been identified in an Exchange of Notes between the States; or (b) any other substantially similar tax law. Article 28 Members of diplomatic missions and consular posts Nothing in this Agreement 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="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 2004:874 Artikel 29 Ikrafttr�dande 1. De avtalsslutande staterna skall meddela varandra n�r de �tg�rder vidtagits som kr�vs enligt lagstiftningen i staten i fr�ga f�r att detta avtal skall tr�da i kraft. 2. Avtalet tr�der i kraft den trettionde dagen efter den dag d� den sista av dessa underr�ttel- ser tas emot och till�mpas: a) i Malaysia: 1) betr�ffande annan malaysisk skatt �n in- komstskatten p� petroleum, p� skatt som p�- f�rs f�r taxerings�r som b�rjar den 1 januari kalender�ret n�rmast efter det �r d� avtalet tr�- der i kraft eller senare, 2) betr�ffande inkomstskatten p� petro- leum, p� skatt som p�f�rs f�r taxerings�r som b�rjar den 1 januari det andra kalender�ret som f�ljer efter det �r d� avtalet tr�der i kraft eller senare, b) i Sverige: 1) betr�ffande skatt som inneh�lls vid k�l- lan, p� inkomst som f�rv�rvas den 1 januari kalender�ret n�rmast efter det �r d� avtalet tr�- der i kraft eller senare, 2) betr�ffande andra skatter p� inkomst, p� skatter som p�f�rs f�r beskattnings�r som b�r- jar den 1 januari kalender�ret n�rmast efter det �r d� avtalet tr�der i kraft eller senare. 3. Avtalet mellan Malaysias regering och Konungariket Sveriges regering f�r undvi- kande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande inkomstskatter, un- dertecknat i Kuala Lumpur den 21 november 1970, skall upph�ra att g�lla och dess best�m- melser skall inte l�ngre till�mpas fr�n de da- tum som detta avtal skall till�mpas enligt be- st�mmelserna i punkt 2 av denna artikel. Article 29 Entry into force 1. Each of the Contracting States shall no- tify the other of the completion of the proce- dures required by its law for the entry into force of this Agreement. 2. The Agreement shall enter into force on the thirtieth day after the receipt of the later of these notifications and shall thereupon have effect (a) in Malaysia: (i) in respect of Malaysian tax, other than petroleum income tax, to tax chargeable for any year of assessment beginning on or after the first day of January in the calendar year following the year in which this Agreement enters into force; (ii) in respect of petroleum income tax, to tax chargeable for any year of assessment be- ginning on or after the first day of January of the second calendar year following the year in which this Agreement enters into force; (b) in Sweden: (i) in respect of taxes withheld at source, to income derived on or after the first day of January in the calendar year following the year in which this Agreement enters into force; (ii) in respect of other taxes on income, to taxes chargeable for any tax year beginning on or after the first day of January in the calendar year following the year in which this Agree- ment enters into force. 3. The Agreement between the Government of Malaysia and the Government of the King- dom of Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Kuala Lumpur on November 21, 1970, shall terminate and cease to have effect from the dates upon which this Agreement has effect in accordance with the provisions of paragraph 2 of this Article. </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 2004:874 Artikel 30 Upph�rande Detta avtal f�rblir i kraft tills vidare. Var- dera avtalsslutande staten kan p� diplomatisk v�g skriftligen s�ga upp avtalet genom under- r�ttelse till den andra avtalsslutande staten h�rom senast den 30 juni under n�got kalen- der�r som f�ljer efter en tidsperiod av fem �r fr�n den dag d� avtalet tr�der i kraft. I h�n- delse av s�dan upps�gning upph�r avtalet att till�mpas a) i Malaysia: 1) betr�ffande annan malaysisk skatt �n in- komstskatten p� petroleum, p� skatt som p�- f�rs f�r taxerings�r som b�rjar den 1 januari kalender�ret n�rmast efter det �r d� upps�g- ningen sker eller senare, 2) betr�ffande inkomstskatten p� petro- leum, p� skatt som p�f�rs f�r taxerings�r som b�rjar den 1 januari det andra kalender�ret som f�ljer efter det �r d� upps�gningen sker eller senare, b) i Sverige: 1) betr�ffande skatt som inneh�lls vid k�l- lan, p� inkomst som f�rv�rvas den 1 januari kalender�ret n�rmast efter det �r d� upps�g- ningen sker eller senare, 2) betr�ffande andra skatter p� inkomst, p� skatter som p�f�rs f�r beskattnings�r som b�r- jar den 1 januari kalender�ret n�rmast efter det �r d� upps�gningen sker eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i Stockholm den 12 mars 2002 i tv� exemplar p� malaysiska, svenska och engelska spr�ken vilka �ger lika vitsord. F�r den h�ndelse att tvist uppst�r om tolk- Article 30 Termination This Agreement shall remain in effect inde- finitely, but either Contracting State may terminate the Agreement, through diplomatic channels, by giving to the other Contracting State written notice of termination on or be- fore June 30th in any calendar year after the period of five years from the date on which this Agreement enters into force. In such an event this Agreement shall cease to have ef- fect: (a) in Malaysia: (i) in respect of Malaysian tax, other than petroleum income tax, to tax chargeable for any year of assessment beginning on or after the first day of January in the calendar year following the year in which the notice is given; (ii) in respect of petroleum income tax, to tax chargeable for any year of assessment be- ginning on or after the first day of January of the second calendar year following the year in which the notice is given; (b) in Sweden: (i) in respect of taxes withheld at source, to income derived on or after the first day of January in the calendar year following the year in which the notice is given; (ii) in respect of other taxes on income, to taxes chargeable for any tax year beginning on or after the first day of January in the calendar year following the year in which the notice is given. IN WITNESS whereof the undersigned, duly authorised thereto, by their respective Governments, have signed this Agreement. DONE in duplicate at Stockholm this twelfth day of March 2002, each in the Malay, the Swedish and the English language, the three texts being equally authentic. In the </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 2004:874 ningen eller till�mpningen av avtalet skall den engelska texten �ga f�retr�de. F�r Konungariket Sveriges regering Leif Pagrotsky F�r Malaysias regering Seri Rafidah Aziz PROTOKOLL 1. Vid undertecknandet av avtalet mellan Konungariket Sveriges regering och Malay- sias regering f�r undvikande av dubbelbe- skattning och f�rhindrande av skatteflykt be- tr�ffande skatter p� inkomst har de tv� rege- ringarna kommit �verens om att f�ljande be- st�mmelser skall utg�ra en integrerande del av avtalet. 2. Det �r �verenskommet att: a) best�mmelserna i artikel 8 punkt 1 till�m- pas p� inkomst som f�rv�rvas av luftfartskon- sortiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av inkomsten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del- �garen i SAS, b) best�mmelserna i artikel 14 punkt 3 till- l�mpas i fr�ga om vinst som f�rv�rvas av luft- fartskonsortiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av vins- ten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del- �garen i SAS, och c) vid till�mpning av best�mmelserna i arti- kel 16 punkt 3, skall inkomst som person med hemvist i Sverige uppb�r f�r arbete, vilket ut- f�rs ombord p� ett luftfartyg som anv�nds i in- ternationell trafik av luftfartskonsortiet Scan- dinavian Airlines System (SAS), beskattas en- dast i Sverige. event of there being a dispute in the interpreta- tion and the application of this Agreement, the English text shall prevail. For the Government of the Kingdom of Sweden Leif Pagrotsky For the Government of Malaysia Seri Rafidah Aziz PROTOCOL 1. At the time of signing the Agreement be- tween the Government of the Kingdom of Sweden and the Government of Malaysia for the avoidance of double taxation and the pre- vention of fiscal evasion with respect to taxes on income, both Governments have agreed that the following provisions shall form an in- tegral part of the Agreement. 2. It is understood that: (a) with reference to Article 8, profits de- rived by the air transport consortium Scandi- navian Airlines System (SAS) the provisions of paragraph 1 shall apply only to such part of the profits as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS; (b) with reference to paragraph 3 of Article 14, gains derived by the air transport consor- tium Scandinavian Airlines System (SAS) the provisions of this paragraph 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; and (c) with reference to paragraph 3 of Article 16, where a resident of Sweden derives remu- neration in respect of an employment exer- cised aboard an aircraft operated in interna- tional traffic by the air transport consortium Scandinavian Airlines System (SAS), such re- muneration shall be taxable only in Sweden. </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 2004:874 Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta protokoll. Som skedde i Stockholm den 12 mars 2002 i tv� exemplar p� malaysiska, svenska och engelska spr�ken vilka �ger lika vitsord. F�r den h�ndelse att tvist uppst�r om tolkningen eller till�mpningen av protokollet skall den engelska texten �ga f�retr�de. F�r Konungariket Sveriges regering Leif Pagrotsky F�r Malaysias regering Seri Rafidah Aziz SKRIFTV�XLING Sveriges note ang�ende artikel 27 punkt 2 I have the honour to refer to the Agreement between the Government of the Kingdom of Sweden and the Government of Malaysia for the avoidance of double taxation and the pre- vention of fiscal evasion with respect to taxes on income which has been signed today and to propose on behalf of the Government of the Kingdom of Sweden that with reference to pa- ragraph 2 of Article 27: The provisions of this Agreement shall not apply to persons carrying on offshore business activity under the Labuan Offshore Business Activity Tax Act 1990 (as amended). Offshore business activity means an off- shore business activity as defined under Sec- tion 2(1) of the Labuan Offshore Business Ac- tivity Tax Act 1990 (as amended). IN WITNESS whereof the undersigned, duly authorised thereto, by their respective Governments, have signed this Protocol. DONE in duplicate at Stockholm this twelfth day of March 2002, each in the Malay, the Swedish and the English language, the three texts being equally authentic. In the event of there being a dispute in the interpreta- tion and the application of this Protocol, the English text shall prevail. For the Government of the Kingdom of Sweden Leif Pagrotsky For the Government of Malaysia Seri Rafidah Aziz (�vers�ttning) Jag har �ran att h�nvisa till avtalet mellan Konungariket Sveriges regering och Malay- sias regering f�r undvikande av dubbelbe- skattning och f�rhindrande av skatteflykt be- tr�ffande skatter p� inkomst som har under- tecknats i dag och att f�resl� f�r Konungariket Sveriges r�kning att med h�nvisning till arti- kel 27 punkt 2: Best�mmelserna i detta avtal skall inte till�mpas p� personer som bedriver offshore- verksamhet enligt Labuan Offshore Activity Business Tax Act 1990 (med �ndringar). Offshoreverksamhet inneb�r offshore- verksamhet som definieras enligt Section 2(1) i Labuan Offshore Business Activity Tax Act 1990 (med �ndringar). </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 2004:874 If the foregoing proposal is acceptable to the Government of Malaysia, I have the hon- our to suggest that the present Note and Your Excellencys reply to that effect should be re- garded as constituting an agreement that shall form an integral part of the Agreement for the avoidance of double taxation in this matter, which shall enter into force at the same time as the entry into force of this Agreement. For the Government of the Kingdom of Sweden Leif Pagrotsky Malaysias note ang�ende artikel 27 punkt 2 I have the honour to acknowledge receipt of Your Excellencys Note of today which reads as follows: I have the honour to refer to the Agree- ment between the Government of the King- dom of Sweden and the Government of Ma- laysia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income which has been signed today and to propose on behalf of the Government of the Kingdom of Sweden that with reference to paragraph 2 of Article 27: The provisions of this Agreement shall not apply to persons carrying on offshore business activity under the Labuan Offshore Business Activity Tax Act 1990 (as amended). Offshore business activity means an off- shore business activity as defined under Sec- tion 2(1) of the Labuan Offshore Business Ac- tivity Tax Act 1990 (as amended). If the foregoing proposal is acceptable to the Government of Malaysia, I have the hon- our to suggest that the present Note and Your Excellencys reply to that effect should be re- garded as constituting an agreement that shall Om detta f�rslag �r godtagbart f�r Malay- sias regering, har jag �ran att f�resl� att denna note och Ers Excellens svar p� denna skall anses som en �verenskommelse vilken utg�r en integrerande del av avtalet f�r undvikande av dubbelbeskattning i denna del, som skall tr�da i kraft vid samma tidpunkt som ikraft- tr�dandet av detta avtal. F�r Konungariket Sveriges regering Leif Pagrotsky Jag har �ran att bekr�fta mottagandet av Ers Excellens note av i dag som lyder som f�ljer. Jag har �ran att h�nvisa till avtalet mellan Konungariket Sveriges regering och Malay- sias regering f�r undvikande av dubbel- beskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst som har un- dertecknats i dag och att f�resl� f�r Konunga- riket Sveriges r�kning att med h�nvisning till artikel 27 punkt 2: Best�mmelserna i detta avtal skall inte till�mpas p� personer som bedriver offshore- verksamhet enligt Labuan Offshore Activity Business Tax Act 1990 (med �ndringar). Offshoreverksamhet inneb�r offshore- verksamhet som definieras enligt Section 2(1) i Labuan Offshore Business Activity Tax Act 1990 (med �ndringar). Om detta f�rslag �r godtagbart f�r Malay- sias regering, har jag �ran att f�resl� att denna note och Ers Excellens svar p� denna skall anses som en �verenskommelse vilken utg�r en integrerande del av avtalet f�r undvikande </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 2004:874 Thomson Fakta, tel. 08-587 671 00 Elanders Gotab, Stockholm 2004 form an integral part of the Agreement for the avoidance of double taxation in this matter, which shall enter into force at the same time as the entry into force of this Agreement. The above proposal being acceptable to the Government of Malaysia, l have the honour to confirm that Your Excellencys Note and this reply shall be regarded as constituting an agreement that shall form an integral part of the Agreement for the avoidance of double taxation in this matter, which shall enter into force at the same time as the entry into force of this Agreement. For the Government of Malaysia Seri Rafidah Aziz av dubbelbeskattning i denna del, som skall tr�da i kraft vid samma tidpunkt som ikraft- tr�dandet av detta avtal. F�rslaget ovan �r godtagbart f�r Malaysias regering, varf�r jag har �ran att bekr�fta att Ers Excellens note och detta svar skall anses som en �verenskommelse vilken utg�r en inte- grerande del av avtalet f�r undvikande av dub- belbeskattning i denna del, som skall tr�da i kraft vid samma tidpunkt som ikrafttr�dandet av detta avtal. F�r Malaysias regering Seri Rafidah Aziz </div> </div>

Svensk f�rfattningssamling

Lag
om skatteavtal mellan Sverige och Malaysia;

utf�rdad den 21 oktober 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 som Sverige och Malaysia under-
tecknade den 12 mars 2002 skall, tillsammans med det protokoll och den
skriftv�xling som �r fogade till avtalet och som utg�r en del av detta, g�lla
som lag h�r i landet. Avtalet och protokollet �r avfattade p� svenska, malay-
siska och engelska. Skriftv�xlingen �r avfattad p� engelska. 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 Malaysia, skall s�dan inkomst inte
tas med vid taxeringen i Sverige.

1. Denna lag tr�der i kraft den dag regeringen best�mmer och till�mpas
a) betr�ffande skatt som inneh�lls vid k�llan, p� inkomst som f�rv�rvas

den 1 januari kalender�ret n�rmast efter det �r d� lagen tr�der i kraft eller se-
nare, och

b) betr�ffande andra skatter p� inkomst, p� skatter som tas ut f�r beskatt-

nings�r som b�rjar den 1 januari kalender�ret n�rmast efter det �r d� lagen
tr�der i kraft eller senare.

2. Genom lagen upph�vs lagen (1995:542) om dubbelbeskattningsavtal

mellan Sverige och Malaysia.

Den upph�vda f�rfattningen skall dock fortfarande till�mpas
a) betr�ffande skatt som inneh�lls vid k�llan, p� inkomst som f�rv�rvas

f�re den 1 januari kalender�ret n�rmast efter det �r d� lagen tr�der i kraft,
och

b) betr�ffande andra skatter p� inkomst, p� skatter som tas ut f�r beskatt-

nings�r som b�rjar f�re den 1 januari kalender�ret n�rmast efter det �r d� la-
gen tr�der i kraft.

1 Prop. 2003/04:173, bet. 2004/05:SkU5, rskr. 2004/05:3.

SFS 2004:874

Utkom fr�n trycket
den 9 november 2004

SFS 2004:874

P� regeringens v�gnar

G�RAN PERSSON

BOSSE RINGHOLM
(Finansdepartementet)

SFS 2004:874

Avtal mellan Konungariket Sveriges rege-
ring och Malaysias regering f�r undvi-
kande av dubbelbeskattning och f�rhind-
rande av skatteflykt betr�ffande skatter p�
inkomst

Konungariket Sveriges regering och Malay-

sias regering, som �nskar ing� ett avtal f�r
undvikande av dubbelbeskattning och f�rhind-
rande av skatteflykt betr�ffande skatter p� in-
komst, har kommit �verens om f�ljande:

Artikel 1

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har

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

Artikel 2

Skatter som omfattas av avtalet

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

vilka avtalet till�mpas, �r:

a) i Malaysia:
1) inkomstskatten, och
2) inkomstskatten p� petroleum,
(i det f�ljande ben�mnd malaysisk skatt),
b) i Sverige:
1) den statliga inkomstskatten,

2) kupongskatten,

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

lands bosatta,

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

lands bosatta artister m.fl., och

5) den kommunala inkomstskatten,

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

Agreement between the Government of the
Kingdom of Sweden and the Government of
Malaysia for the avoidance of double taxa-
tion and the prevention of fiscal evasion
with respect to taxes on income

The Government of the Kingdom of Swe-

den and the Government of Malaysia, desiring
to conclude an Agreement for the avoidance
of double taxation and the prevention of fiscal
evasion with respect to taxes on income, have
agreed as follows:

Article 1

Persons covered

This Agreement shall apply to persons who

are residents of one or both of the Contracting
States.

Article 2

Taxes covered

1. The existing taxes which are the subject

of this Agreement are:

(a) in Malaysia:
(i) the income tax; and
(ii) the petroleum income tax;
(hereinafter referred to as Malaysian tax);
(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 bo-
satta);

(iv) the income tax on non-residents artistes

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

(v) the municipal income tax (den kommu-

nala inkomstskatten);

(hereinafter referred to as Swedish tax).

Bilaga

SFS 2004:874

2. Detta avtal till�mpas �ven p� skatter p�

inkomst av samma eller i huvudsak likartat
slag, som efter undertecknandet av avtalet p�-
f�rs vid sidan av eller i st�llet f�r de f�r n�rva-
rande utg�ende skatterna. De beh�riga myn-
digheterna i de avtalsslutande staterna skall
meddela varandra de v�sentliga �ndringar som
gjorts i respektive skattelagstiftning.

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) Malaysia �syftar Federationen Malay-

sias territorium, dess territorialvatten och terri-
torialvattnets havsbotten och underlag, och
innefattar omr�den utanf�r Malaysias territori-
alvatten, samt s�dant omr�des havsbotten och
underlag, som �r eller kommer enligt malay-
sisk lag och i enlighet med folkr�ttens regler
att bli ett omr�de �ver vilket Malaysia ut�var
suver�na r�ttigheter att utforska och exploa-
tera naturtillg�ngar, levande eller icke le-
vande,

b) Sverige �syftar Konungariket Sverige

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

c) en avtalsslutande stat och den andra

avtalsslutande staten �syftar Malaysia eller
Sverige, beroende p� sammanhanget,

d) person inbegriper fysisk person, bolag

och annan sammanslutning,

e) bolag �syftar juridisk person eller an-

nan som vid beskattningen behandlas s�som
juridisk person,

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

retag i den andra avtalsslutande staten �syftar

2. This Agreement shall apply also to any

identical or substantially similar taxes on in-
come which are imposed after the date of sig-
nature of this Agreement in addition to, or in
place of, the existing taxes. The competent au-
thorities of the Contracting States shall notify
each other of important changes which have
been made in their respective taxation laws.

Article 3

General definitions

1. For the purposes of this Agreement, un-

less the context otherwise requires:

(a) the term Malaysia means the territo-

ries of the Federation of Malaysia, the territo-
rial waters of Malaysia and the sea-bed and
subsoil of the territorial waters, and includes
any area extending beyond the limits of the
territorial waters of Malaysia, and the sea-bed
and subsoil of any such area, which has been
or may hereafter be designated under the laws
of Malaysia and in accordance with interna-
tional law as an area over which Malaysia has
sovereign rights for the purposes of exploring
and exploiting the natural resources, whether
living or non-living;

(b) the term Sweden means the Kingdom

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

other Contracting State mean Malaysia or
Sweden as the context requires;

(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

SFS 2004:874

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) medborgare �syftar:
1) fysisk person som har medborgarskap i

en avtalsslutande stat,

2) juridisk person eller annan sammanslut-

ning som bildats enligt den lagstiftning som
g�ller i en avtalsslutande stat,

h) internationell trafik �syftar transport

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

i) beh�rig myndighet �syftar:
1) i Malaysia: finansministern eller dennes

befullm�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.

2. D� en avtalsslutande stat till�mpar avtalet

vid n�gon tidpunkt anses, s�vida inte samman-
hanget f�ranleder annat, varje uttryck som inte
definierats i avtalet, ha den betydelse som ut-
trycket har vid denna tidpunkt enligt den sta-
tens lagstiftning i fr�ga om s�dana skatter p�
vilka avtalet till�mpas, och den betydelse som
uttrycket har enligt till�mplig skattelagstift-
ning i denna stat �ger f�retr�de framf�r den
betydelse uttrycket ges i annan lagstiftning i
denna stat.

Artikel 4

Hemvist

1. Vid till�mpningen av detta avtal �syftar

uttrycket person med hemvist i en avtalsslu-
tande stat person som enligt skattelagstift-
ningen i denna stat �r skattskyldig d�r p�
grund av domicil, bos�ttning, plats f�r f�re-
tagsledning eller annan liknande omst�ndighet
och innefattar ocks� denna stat, dess politiska
underavdelningar, lokala myndigheter, offent-

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 national means:
(i) any individual possessing the citizenship

of a Contracting State;

(ii) any legal person, partnership or associa-

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

(h) the term international traffic means

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

(i) the term competent authority means:
(i) in the case of Malaysia, the Minister of

Finance or his authorised representative; 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 purpose of this Agreement.

2. As regards the application of this Agree-

ment 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 this
Agreement applies, any meaning under the ap-
plicable tax laws of that State prevailing over
a meaning given to the term under other laws
of that State.

Article 4

Resident

1. For the purposes of this Agreement, the

term resident of a Contracting State means
any person who, under the tax laws of that
State, is liable to tax therein by reason of his
domicile, residence, place of management or
any other criterion of a similar nature, and also
includes that State and a political subdivision,
a local authority and any statutory body or

SFS 2004:874

ligr�ttsliga och statliga organ. Uttrycket inbe-
griper handelsbolag och d�dsbon endast till
den del dess inkomst �r skattepliktig i denna
stat p� samma s�tt som inkomst som f�rv�rvas
av person med hemvist d�r, antingen hos han-
delsbolaget eller d�dsboet eller hos dess del-
�gare eller f�rm�nstagare.

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

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

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

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

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

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

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

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

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

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

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

annan person �n fysisk person har hemvist i
b�da avtalsslutande staterna, skall de beh�riga
myndigheterna s�ka avg�ra fr�gan genom �m-
sesidig �verenskommelse.

Artikel 5

Fast driftst�lle

1. Vid till�mpningen av detta avtal �syftar

uttrycket fast driftst�lle en stadigvarande

governmental agency thereof. However, in the
case of a partnership or estate the term applies
only to the extent that the income derived by
such partnership or estate is subject to tax in
that State as the income of a resident, either in
its hands or in the hands of its partners or be-
neficiaries.

2. Where by reason of the provisions of

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

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

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

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

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

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

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

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

3. Where by reason of the provisions of

paragraph 1 a person other than an individual
is a resident of both Contracting States, the
competent authorities of the Contracting
States shall endeavour to settle the question by
mutual agreement.

Article 5

Permanent establishment

1. For the purposes of this Agreement, the

term permanent establishment means a

SFS 2004:874

plats f�r aff�rsverksamhet, fr�n vilken ett f�re-
tags verksamhet helt eller delvis bedrivs.

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

skilt:

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

annan plats f�r utvinning av naturtillg�ngar.

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

lations- eller monteringsverksamhet utg�r fast
driftst�lle endast om verksamheten p�g�r mer
�n tolv m�nader.

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

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

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

f) innehavet av stadigvarande plats f�r af-

f�rsverksamhet uteslutande f�r att kombinera
verksamheter som anges i punkterna a)

e),

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

fixed place of business through which the bu-
siness of an enterprise is wholly or partly car-
ried on.

2. The term permanent establishment in-

cludes especially:

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

any other place of extraction of natural re-
sources.

3. A building site or construction, installa-

tion or assembly project constitutes a perma-
nent establishment only if it lasts more than 12
months.

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

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

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

SFS 2004:874

5. Ett f�retag i en avtalsslutande stat anses

ha ett fast driftst�lle i den andra avtalsslutande
staten om f�retaget bedriver verksamhet som
best�r av �vervakning i den andra staten under
en tidsperiod som �verstiger sex m�nader i an-
slutning till plats f�r byggnads-, anl�ggnings-,
installations- eller monteringsverksamhet i
den andra staten.

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

ende representant p� vilken punkt 7 till�mpas,
�r verksam i en avtalsslutande stat f�r ett f�re-
tag i den andra avtalsslutande staten, anses
detta f�retag utan hinder av best�mmelserna
i punkterna 1 och 2 ha fast driftst�lle i den
f�rstn�mnda staten i fr�ga om varje verksam-
het som denna person bedriver f�r f�retaget,
om personen:

a) har och d�r regelm�ssigt anv�nder full-

makt att sluta avtal i f�retagets namn, om inte
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, eller

b) innehar ett f�retaget tillh�rigt varulager i

den f�rstn�mnda staten fr�n vilket han regel-
m�ssigt tar emot och expedierar best�llningar
f�r f�retaget.

7. F�retag i en avtalsslutande stat anses inte

ha fast driftst�lle i den andra avtalsslutande
staten endast p� den grund att f�retaget bedri-
ver aff�rsverksamhet i denna andra stat genom
f�rmedling av m�klare, kommission�r eller
annan oberoende representant, under f�ruts�tt-
ning att s�dan person d�rvid bedriver sin sed-
vanliga aff�rsverksamhet.

8. 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

5. An enterprise of a Contracting State shall

be deemed to have a permanent establishment
in the other Contracting State if it carries on
supervisory activities in that other State for
more than six months in connection with a
building site or a construction, installation or
assembly project which is being undertaken in
that other State.

6. Notwithstanding the provisions of para-

graphs 1 and 2, where a person other than an
agent of an independent status to whom para-
graph 7 applies is acting in a Contracting
State on behalf of an enterprise of the other
Contracting State, that enterprise shall be
deemed to have a permanent establishment in
the first-mentioned Contracting State in re-
spect of any activities which that person un-
dertakes for the enterprise, if such a person:

(a) has and habitually exercises in that State

an authority to conclude contracts in the name
of the enterprise, unless the activities of such a
person are limited to those mentioned in para-
graph 4 which, if exercised through a fixed
place of business, would not make this fixed
place of business a permanent establishment
under the provisions of that paragraph; or

(b) maintains in the first-mentioned State a

stock of goods or merchandise belonging to
the enterprise from which he regularly re-
ceives and fills orders on behalf of the enter-
prise.

7. An enterprise of a Contracting State shall

not be deemed to have a permanent establish-
ment in the other Contracting State merely be-
cause it carries on business in that other State
through a broker, general commission agent or
any other agent of an independent status, pro-
vided that such persons are acting in the ordi-
nary course of their business.

8. 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

SFS 2004:874

(antingen fr�n fast driftst�lle eller p� annat
s�tt), medf�r inte i och f�r sig att n�gotdera
bolaget utg�r fast driftst�lle f�r det andra.

Artikel 6

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

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

2. a) Uttrycket fast egendom har den be-

tydelse som uttrycket har enligt lagstiftningen
i den avtalsslutande stat d�r egendomen �r be-
l�gen, om inte best�mmelserna i b) och c)
nedan f�ranleder annat.

Uttrycket fast egendom inbegriper

dock alltid byggnader, tillbeh�r till fast egen-
dom, levande och d�da inventarier i lantbruk
och skogsbruk, r�ttigheter p� vilka best�m-
melserna i privatr�tten om fast egendom till-
l�mpas, nyttjander�tt till fast egendom samt
r�tt till f�r�nderliga eller fasta ers�ttningar f�r
nyttjandet av eller r�tten att nyttja mineralf�-
rekomst, k�lla eller annan naturtillg�ng.

c) Skepp, b�tar 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

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

Article 6

Income from immovable property

1. Income derived by a resident of a Con-

tracting State from immovable property (inclu-
ding income from agriculture or forestry) situ-
ated in the other Contracting State may be
taxed in that other State.

2. (a) The term immovable property shall,

subject to the provisions of subparagraphs (b)
and (c), have the meaning which it has under
the law of the Contracting State in which the
property in question is situated.

(b) The term immovable property shall in

any case include buildings, property accessory
to immovable property, livestock and equip-
ment used in agriculture and forestry, rights to
which the provisions of general law respecting
landed property apply, 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.

garded 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 immov-
able property of an enterprise and to income
from immovable property used for the perfor-
mance 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

SFS 2004:874

denna stat, s�vida inte f�retaget bedriver r�-
relse i den andra avtalsslutande staten fr�n d�r
bel�get fast driftst�lle. Om f�retaget bedriver
r�relse p� nyss angivet s�tt, f�r f�retagets in-
komst beskattas i den andra staten, men endast
s� stor del av den som �r h�nf�rlig till det fasta
driftst�llet.

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

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

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

komst medges avdrag f�r utgifter, h�runder in-
begripna utgifter f�r f�retagets ledning och
allm�nna f�rvaltning, vilka skulle ha varit av-
dragsgilla om det fasta driftst�llet varit ett
oberoende f�retag, i den m�n utgifterna r�tteli-
gen har h�nf�rts till det fasta driftst�llet, oav-
sett om utgifterna uppkommit i den stat d�r det
fasta driftst�llet �r bel�get eller annorst�des.

4. Om den information som finns tillg�nglig

inte �r tillr�cklig f�r att best�mma vilka in-
komster som �r h�nf�rliga till ett f�retags fasta
driftst�lle, skall best�mmelserna i denna arti-
kel inte hindra en stat att, med till�mpning av
intern lagstiftning, sk�nsm�ssigt best�mma en
persons skattskyldighet med anv�ndning av
information som finns tillg�nglig och i enlig-
het med best�mmelserna i denna artikel.

5. 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.

unless the enterprise carries on business in the
other Contracting State through a permanent
establishment situated therein. If the enterprise
carries on business as aforesaid, the profits of
the enterprise may be taxed in the other State
but only so much of them as is attributable to
that permanent establishment.

2. Subject to the provisions of paragraph 3,

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

3. In determining the profits of a permanent

establishment, there shall be allowed as de-
ductions expenses including executive and
general administrative expenses, which would
be deductible if the permanent establishment
were an independent enterprise, insofar as
they are reasonably allocable to the permanent
establishment, whether incurred in the State in
which the permanent establishment is situated
or elsewhere.

4. If the information available is inadequate

to determine the profits to be attributed to a
permanent establishment of an enterprise,
nothing in this Article shall affect the applica-
tion of any law of that State relating to the de-
termination of the tax liability of a person by
the exercise of a discretion or the making of an
estimate, provided that the law shall be ap-
plied, so far as the information available per-
mits, in accordance with the principles of this
Article.

5. 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.

SFS 2004:874

6. 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.

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

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

Artikel 8

Sj�fart och luftfart

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

talsslutande stat genom anv�ndningen av
skepp eller luftfartyg i internationell trafik be-
skattas endast i den staten.

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

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

Artikel 9

F�retag med intressegemenskap

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

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

b) samma personer direkt eller indirekt del-

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

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

bindelser eller finansiella f�rbindelser avtalas
eller f�reskrivs villkor, som avviker fr�n dem
som skulle ha avtalats mellan av varandra obe-
roende f�retag, f�r all inkomst, som utan s�-
dana villkor skulle ha tillkommit det ena f�re-
taget men som p� grund av villkoren i fr�ga

6. 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.

7. Where profits include items of income

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

Article 8

Shipping and air transport

1. Profits of an enterprise of a Contracting

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

2. The provisions of paragraph 1 shall also

apply to the 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

imposed between the two enterprises in their
commercial or financial relations which differ
from those which would be made between in-
dependent enterprises, then any profits which
would, but for those conditions, have accrued
to one of the enterprises, but, by reason of

SFS 2004:874

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

Artikel 10

Utdelning

1. Utdelning fr�n bolag med hemvist i en

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

2. Utdelning som betalas av ett bolag med

hemvist i Sverige till en person med hemvist i
Malaysia f�r �ven beskattas i Sverige i enlig-
het med svensk lagstiftning, men om mottaga-
ren har r�tt till utdelningen f�r skatten inte
�verstiga 15 procent av utdelningens bruttobe-
lopp. Om den som har r�tt till utdelningen �r
ett bolag (med undantag f�r handelsbolag)
som direkt innehar minst 10 procent av det ut-
betalande bolagets sammanlagda r�stv�rde �r
utdelningen undantagen fr�n beskattning i
Sverige.

3. Utdelning som betalas av ett bolag med

hemvist i Malaysia till en person med hemvist

those conditions, have not so accrued, may be
included in the profits of that enterprise and
taxed accordingly.

2. Where a Contracting State includes in the

profits of an enterprise of that State and
taxes accordingly profits on which an enter-
prise of the other Contracting State has been
charged to tax in that other State and the prof-
its so included are profits which would have
accrued to the enterprise of the first-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 make an
appropriate adjustment to the amount of the
tax charged therein on those profits where that
other State considers the adjustment justified.
In determining such adjustment, due regard
shall be had to the other provisions of this
Agreement and the competent authorities of
the Contracting States shall if necessary con-
sult each other.

Article 10

Dividends

1. Dividends paid by a company which is a

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

2. Dividends paid by a company which is a

resident of Sweden to a resident of Malaysia
may also be taxed in Sweden according to
Swedish laws, but if the recipient is the bene-
ficial owner of the dividends the tax so
charged shall not exceed 15 per cent of the
gross amount of the dividends. Where, how-
ever, the beneficial owner of the dividends is a
company (other than a partnership) which
holds directly at least 10 per cent of the voting
power of the company paying the dividends,
the dividends shall be exempt from tax in
Sweden.

3. Dividends paid by a company which is a

resident of Malaysia to a resident of Sweden

SFS 2004:874

i Sverige, som har r�tt till utdelningen, �r un-
dantagen fr�n varje skatt som skulle kunna tas
ut p� utdelning i Malaysia ut�ver den skatt
som tas ut p� bolagets inkomst eller vinst.

4. Best�mmelserna i punkterna 2 och 3 be-

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

5. 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 andelar i bolag,
som enligt lagstiftningen i den stat d�r det ut-
delande bolaget har hemvist vid beskattningen
behandlas p� samma s�tt som inkomst av ak-
tier.

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

till�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 det bolag 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 15.

7. Om bolag med hemvist i en avtalsslu-

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

who is the beneficial owner thereof shall be
exempt from any tax in Malaysia which is
chargeable on dividends in addition to the tax
chargeable in respect of income or profits of
the company.

4. The provisions of paragraphs 2 and 3

shall not affect the taxation of the company in
respect of the profits out of which the divi-
dends are paid.

5. 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 corporate rights
which is subjected to the same taxation treat-
ment as income from shares by the laws of the
State of which the company making the distri-
bution is a resident.

6. The provisions of paragraphs 1, 2 and 3

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 15, as the case may be, shall apply.

7. Where a company which is a resident of a

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

SFS 2004:874

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
10 procent av r�ntans bruttobelopp.

3. Utan hinder av best�mmelserna i punkt 2

skall en avtalsslutande stats regering vara be-
friad fr�n skatt i den andra avtalsslutande sta-
ten i fr�ga om r�nta som regeringen erh�ller
och som h�rr�r fr�n denna andra stat.

4. Vid till�mpning av punkt 3, avses med

uttrycket regering:

a) i Malaysia, regeringen i Malaysia och

innefattar:

1) delstaternas regeringar,
2) Bank Negara Malaysia,
3) lokala myndigheter,
4) offentligr�ttsliga organ, och
5) Export-Import Bank of Malaysia Berhad

(EXIM Bank),

b) i Sverige, regeringen i Sverige och inne-

fattar:

1) Riksbanken,
2) politiska underavdelningar,
3) lokala myndigheter,
4) offentligr�ttsliga organ,
5) AB Svensk Exportkredit (SEK), i den ut-

str�ckning l�net har garanterats av svenska
staten, och

6) Styrelsen f�r Internationellt Utvecklings-

samarbete (SIDA).

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

tikel inkomst av varje slags fordran, antingen
den s�kerst�llts genom inteckning i fast egen-
dom eller inte och antingen den medf�r r�tt till
andel i g�lden�rens vinst eller inte. Uttrycket

Article 11

Interest

1. Interest arising in a Contracting State and

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

2. However, such interest may also be taxed

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

3. Notwithstanding the provisions of para-

graph 2, the Government of a Contracting
State shall be exempt from tax in the other
Contracting State in respect of interest derived
by the Government from that other State.

4. For the purposes of paragraph 3, the term

Government:

(a) in the case of Malaysia means the Gov-

ernment of Malaysia and shall include:

(i) the governments of the states;
(ii) the Bank Negara Malaysia;
(iii) the local authorities;
(iv) the statutory bodies; and
(v) the Export-Import Bank of Malaysia

Berhad (EXIM Bank);

(b) in the case of Sweden means the Gov-

ernment of Sweden and shall include:

(i) the Central Bank of Sweden;
(ii) the political subdivisions;
(iii) the local authorities;
(iv) the statutory bodies;
(v) the Swedish Export Credit Corporation

(SEK), to the extent that the loan is guaranteed
by the Government of Sweden; and

(vi) the Swedish International Development

Authority (SIDA).

5. The term interest as used in this Article

means income from debt-claims of every kind,
whether or not secured by mortgage and
whether or not carrying a right to participate in
the debtor's profits, and in particular, income

SFS 2004:874

�syftar s�rskilt inkomst av v�rdepapper som
utf�rdats av staten och inkomst av obligationer
eller debentures, d�ri inbegripet agiobelopp
och vinster som h�nf�r sig till s�dana v�rde-
papper, obligationer eller debentures. Straff-
avgift p� grund av sen betalning anses inte
som r�nta vid till�mpningen av denna artikel.

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

till�mpas inte, om den som har r�tt till r�ntan
har hemvist i en avtalsslutande stat och bedri-
ver r�relse i den andra avtalsslutande staten,
fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast
driftst�lle eller ut�var sj�lvst�ndig yrkesverk-
samhet i denna andra stat fr�n d�r bel�gen sta-
digvarande anordning, samt den fordran f�r
vilken r�ntan betalas �ger verkligt samband
med det fasta driftst�llet eller den stadigva-
rande anordningen. I s�dant fall till�mpas be-
st�mmelserna i artikel 7 respektive artikel 15.

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

tande stat om utbetalaren �r en person med
hemvist i denna stat. Om emellertid den per-
son som betalar r�ntan, antingen han har hem-
vist i en avtalsslutande stat eller inte, i en av-
talsslutande stat har fast driftst�lle eller stadig-
varande anordning i samband varmed den
skuld uppkommit p� vilken r�ntan betalas, och
r�ntan belastar det fasta driftst�llet eller den
stadigvarande anordningen, anses r�ntan h�r-
r�ra fr�n den stat d�r det fasta driftst�llet eller
den stadigvarande anordningen finns.

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

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

from government securities and income from
bonds or debentures, including premiums and
prizes attaching to such securities, bonds or
debentures. Penalty charges for late payment
shall not be regarded as interest for the pur-
pose of this Article.

6. The provisions of paragraphs 1, 2 and 3

shall not apply if the beneficial owner of the
interest, being a resident of a Contracting
State, carries on business in the other Con-
tracting State in which the interest arises,
through a permanent establishment situated
therein, or performs in that other State inde-
pendent 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 15, as the case may be, shall
apply.

7. Interest shall be deemed to arise in a

Contracting State when the payer is a resident
of that State. Where, however, the person pay-
ing the interest, whether he is a resident of a
Contracting State or not, has in a Contracting
State a permanent establishment or a fixed
base in connection with which the indebted-
ness on which the interest is paid was in-
curred, and such interest is borne by such per-
manent establishment or fixed base, then such
interest shall be deemed to arise in the State in
which the permanent establishment or fixed
base is situated.

8. Where, by reason of a special relation-

ship between the payer and the beneficial
owner or between both of them and some
other person, the amount of the interest, hav-
ing regard to the debt-claim for which it is
paid, exceeds the amount which would have
been agreed upon by the payer and the benefi-
cial owner in the absence of such relationship,
the provisions of this Article shall apply only
to the last-mentioned amount. In such case,
the excess part of the payments shall remain

SFS 2004:874

tande staten med iakttagande av �vriga
best�mmelser i detta avtal.

Artikel 12

Royalty

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

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

2. Royaltyn f�r emellertid beskattas �ven i

den avtalsslutande stat fr�n vilken den h�rr�r,
enligt lagstiftningen i denna stat, men om den
som har r�tt till royaltyn har hemvist i den an-
dra avtalsslutande staten f�r skatten inte �ver-
stiga 8 procent av royaltyns bruttobelopp.

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

artikel varje slags betalning som tas emot s�-
som ers�ttning f�r nyttjandet av eller f�r r�tten
att nyttja upphovsr�tt till litter�rt, konstn�rligt
eller vetenskapligt verk, h�ri inbegripet bio-
graffilm och film eller band f�r radio- eller te-
levisionsuts�ndning, patent, varum�rke, m�ns-
ter eller modell, ritning, hemligt recept eller
hemlig tillverkningsmetod eller f�r nyttjandet
av, eller f�r r�tten att nyttja, industriell, kom-
mersiell eller vetenskaplig utrustning eller f�r
upplysning (know-how) om erfarenhetsr�n av
industriell, kommersiell eller vetenskaplig na-
tur.

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

l�mpas inte, om den som har r�tt till royaltyn
har hemvist i en avtalsslutande stat och bedri-
ver r�relse i den andra avtalsslutande staten,
fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get
fast driftst�lle eller ut�var sj�lvst�ndig yrkes-
verksamhet i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den r�ttighet
eller egendom i fr�ga om vilken royaltyn beta-
las �ger verkligt samband med det fasta drift-
st�llet eller den stadigvarande anordningen. I
s�dant fall till�mpas best�mmelserna i artikel
7 respektive artikel 15.

taxable according to the laws of each Con-
tracting State, due regard being had to the
other provisions of this Agreement.

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 8 per cent of the
gross amount of the royalties.

3. The term royalties as used in this Arti-

cle means payments of any kind received as a
consideration for the use of, or the right to use,
any copyright of literary, artistic or scientific
work (including cinematograph films, and
films or tapes for radio or television broad-
casting), any patent, trade mark, design or
model, plan, secret formula or process, or for
the use of, or the right to use, industrial, com-
mercial or scientific equipment, or for infor-
mation (know-how) concerning industrial,
commercial or scientific experience.

4. The provisions of paragraphs 1 and 2

shall not apply if the beneficial owner of the
royalties, being a resident of a Contracting
State, carries on business in the other Con-
tracting State in which the royalties arise,
through a permanent establishment situated
therein, or performs in that other State inde-
pendent 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 a case the pro-
visions of Article 7 or Article 15, as the case
may be, shall apply.

SFS 2004:874

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

tande stat om utbetalaren �r en person med
hemvist i denna stat. Om emellertid den per-
son som betalar royaltyn, antingen han har
hemvist i en avtalsslutande stat eller inte, i en
avtalsslutande stat har fast driftst�lle eller sta-
digvarande anordning i samband varmed skyl-
digheten att betala royaltyn uppkommit, och
royaltyn belastar det fasta driftst�llet eller den
stadigvarande anordningen, anses royaltyn
h�rr�ra fr�n den stat d�r det fasta driftst�llet
eller den stadigvarande anordningen finns.

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

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

Artikel 13

Ers�ttning f�r tekniska tj�nster

1. Ers�ttning f�r tekniska tj�nster, som h�r-

r�r fr�n en avtalsslutande stat och som betalas
till person med hemvist i den andra avtalsslu-
tande staten, f�r beskattas i denna andra stat.

Ers�ttningen f�r tekniska tj�nster f�r

emellertid beskattas �ven i den avtalsslutande
stat fr�n vilken den h�rr�r, enligt lagstift-
ningen i denna stat, men om den som har r�tt
till ers�ttningen f�r tekniska tj�nster har hem-
vist i den andra avtalsslutande staten f�r skat-
ten inte �verstiga 8 procent av ers�ttningens
bruttobelopp.

3. Med uttrycket ers�ttning f�r tekniska

tj�nster f�rst�s i denna artikel varje slags be-

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 such royalties, whether he is a resident of a
Contracting State or not, has in a Contracting
State a permanent establishment or a fixed
base in connection with which the liability to
pay the royalties was incurred, and such royal-
ties are borne by such permanent establish-
ment 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
which would have been agreed upon by the
payer and the beneficial owner in the absence
of such relationship, the provisions of this Ar-
ticle shall apply only to the last-mentioned
amount. In such case, the excess part of the
payments shall remain taxable according to
the laws of each Contracting State, due regard
being had to the other provisions of this
Agreement.

Article 13

Fees for technical services

1. Fees for technical services 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 fees for technical services

may also be taxed in the Contracting State in
which they arise and according to the laws of
that State, but where the beneficial owner of
the fees for technical services is a resident of
the other Contracting State the tax so charged
shall not exceed 8 per cent of the gross amount
of the fees for technical services.

3. The term fees for technical services as

used in this Article means payments of any

SFS 2004:874

talning till en person, om den inte sker till en
anst�lld hos personen som g�r utbetalningen,
f�r tj�nster av teknisk eller f�retagsledande art
eller f�r konsulttj�nster.

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

l�mpas inte, om den som har r�tt till ers�tt-
ningen f�r tekniska tj�nster har hemvist i en
avtalsslutande stat och bedriver r�relse i den
andra avtalsslutande staten, fr�n vilken ers�tt-
ningen f�r tekniska tj�nster h�rr�r, fr�n d�r be-
l�get fast driftst�lle eller ut�var sj�lvst�ndig
yrkesverksamhet i denna andra stat fr�n d�r
bel�gen stadigvarande anordning, samt ers�tt-
ningen f�r tekniska tj�nster �ger verkligt sam-
band med det fasta driftst�llet eller den stadig-
varande anordningen. I s�dant fall till�mpas
best�mmelserna i artikel 7 respektive artikel
15.

5. Ers�ttning f�r tekniska tj�nster anses h�r-

r�ra fr�n en avtalsslutande stat om utbetalaren
�r en person med hemvist i denna stat. Om
emellertid den person som betalar ers�ttningen
f�r tekniska tj�nster, antingen han har hemvist
i en avtalsslutande stat eller inte, i en avtals-
slutande stat har fast driftst�lle eller stadigva-
rande anordning i samband varmed skyldighe-
ten att betala ers�ttningen f�r tekniska tj�nster
uppkommit, och ers�ttningen f�r tekniska
tj�nster belastar det fasta driftst�llet eller den
stadigvarande anordningen, anses ers�ttningen
f�r tekniska tj�nster 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 er-
s�ttningen f�r tekniska tj�nster eller mellan
dem b�da och annan person ers�ttningsbelop-
pet, med h�nsyn till de tj�nster f�r vilken er-
s�ttningen f�r tekniska tj�nster betalas, �ver-
stiger det belopp som skulle ha avtalats mellan
utbetalaren och den som har r�tt till ers�tt-
ningen om s�dana f�rbindelser inte f�relegat,
till�mpas best�mmelserna i denna artikel en-
dast p� sistn�mnda belopp. I s�dant fall be-
skattas �verskjutande belopp enligt lagstift-

kind to any person, other than to an employee
of the person making the payments, in consid-
eration for any services of a technical, mana-
gerial or consultancy nature.

4. The provisions of paragraphs 1 and 2

shall not apply if the beneficial owner of the
fees for technical services, being a resident of
a Contracting State, carries on business in the
other Contracting State in which the fees for
technical services arise through a permanent
establishment situated therein, or performs in
that other State independent personal services
from a fixed base situated therein, and the fees
for technical services are effectively con-
nected with such permanent establishment or
fixed base. In such a case the provisions of Ar-
ticle 7 or Article 15, as the case may be, shall
apply.

Fees for technical services shall be

deemed to arise in a Contracting State when
the payer is a resident of that State. Where,
however, the person paying the fees for tech-
nical services, whether he is a resident of a
Contracting State or not, has in a Contracting
State a permanent establishment or a fixed
base in connection with which the liability to
pay the fees for technical services was in-
curred, and such fees for technical services are
borne by such permanent establishment or
fixed base, then such fees for technical ser-
vices shall be deemed to arise in the Contract-
ing State in which the permanent establish-
ment 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 fees for tech-
nical services having regard to the services for
which they are paid, exceeds the amount
which would have been agreed upon by the
payer and the beneficial owner in the absence
of such relationship, the provisions of this Ar-
ticle shall apply only to the last-mentioned
amount. In such case, the excess part of the
payments shall remain taxable according to

SFS 2004:874

ningen i vardera avtalsslutande staten med
iakttagande av �vriga best�mmelser i detta av-
tal.

Artikel 14

Realisationsvinst

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

talsslutande stat f�rv�rvar p� grund av �verl�-
telse av s�dan fast egendom som avses i arti-
kel 6 och som �r bel�gen i den andra avtalsslu-
tande staten, eller p� grund av �verl�telse av
aktier i ett bolag vars huvudsakliga tillg�ngar
best�r av s�dan egendom, 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 som person med hemvist i en av-

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

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

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

5. Vinst p� grund av �verl�telse av egen-

dom, som f�rv�rvas av en fysisk person som
har haft hemvist i en avtalsslutande stat och
f�tt hemvist i den andra avtalsslutande staten
f�r utan hinder av best�mmelserna i punkt 4
beskattas i den f�rstn�mnda avtalsslutande
staten om �verl�telsen av egendomen intr�ffar

the law of each Contracting State, due regard
being had to the other provisions of this
Agreement.

Article 14

Capital gains

1. Gains derived by a resident of a Contract-

ing State from the alienation of immovable
property referred to in Article 6 and situated in
the other Contracting State, or from the aliena-
tion of shares in a company the assets of
which consist principally of such property,
may be taxed in that other State.

2. Gains from the alienation of movable

property forming part of the business property
of a permanent establishment which an enter-
prise of a Contracting State has in the other
Contracting State or of movable property per-
taining to a fixed base available to a resident
of a Contracting State in the other Contracting
State for the purpose of performing indepen-
dent personal services, including such gains
from the alienation of such a permanent estab-
lishment (alone or with the whole enterprise)
or of such fixed base, may be taxed in that
other State.

3. Gains derived by a resident of a Contract-

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

4. Gains from the alienation of any property

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

5. Notwithstanding the provisions of para-

graph 4, gains from the alienation of any prop-
erty derived by an individual who has been a
resident of a Contracting State and who has
become a resident of the other Contracting
State, may be taxed in the first-mentioned
State if the alienation of the property occurs at

SFS 2004:874

vid n�got tillf�lle som infaller under de tio �r
som f�ljer n�rmast efter det att personen upp-
h�rt att ha hemvist i den f�rstn�mnda staten.

Artikel 15

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar genom att ut�va
fritt yrke eller annan sj�lvst�ndig verksamhet,
beskattas endast i denna stat. Inkomsten f�r
dock beskattas i den andra avtalsslutande sta-
ten om:

a) han i den andra avtalsslutande staten har

en stadigvarande anordning som regelm�ssigt
st�r till hans f�rfogande f�r att ut�va verksam-
heten, men endast s� stor del av inkomsten
som �r h�nf�rlig till den stadigvarande anord-
ningen f�r beskattas i denna andra avtalsslu-
tande stat, eller

b) han vistas i den andra avtalsslutande sta-

ten under tidsperiod eller tidsperioder som
sammanlagt uppg�r till eller �verstiger 183
dagar under en tolvm�nadersperiod som b�rjar
eller slutar under kalender�ret i fr�ga, men en-
dast s� stor del av inkomsten som �r h�nf�rlig
till den verksamhet som bedrivs i denna andra
stat f�r beskattas i denna andra stat.

2. Uttrycket fritt yrke inbegriper s�rskilt

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

Artikel 16

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 17,

19, 20 och 21 f�ranleder annat, beskattas l�n
och annan liknande ers�ttning, som person
med hemvist i en avtalsslutande stat uppb�r p�
grund av anst�llning, endast i denna stat, s�-

any time during the ten years next following
the date on which the individual has ceased to
be a resident of the first-mentioned State.

Article 15

Independent personal services

1. Income derived by a resident of a Con-

tracting State in respect of professional servi-
ces or other activities of an independent cha-
racter shall be taxable only in that State except
in the following circumstances, when such in-
come may also be taxed in the other Contract-
ing State:

(a) if he has a fixed base regularly available

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

(b) if his stay in the other Contracting State

is for a period or periods amounting to or ex-
ceeding in the aggregate 183 days in any
twelve month period commencing or ending
in the calendar year concerned; in that case,
only so much of the income as is derived from
his activities performed in that other State may
be taxed in that other 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 16

Dependent personal services

1. Subject to the provisions of Articles 17,

19, 20 and 21, salaries, wages and other simi-
lar remuneration derived by a resident of a
Contracting State in respect of an employment
shall be taxable only in that State unless the

SFS 2004:874

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

2. Utan hinder av best�mmelserna i punkt 1

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

a) mottagaren vistas i den andra avtalsslu-

tande staten under tidsperiod eller tidsperioder
som sammanlagt inte �verstiger 183 dagar un-
der en tolvm�nadersperiod som b�rjar eller
slutar under kalender�ret i fr�ga, och

b) ers�ttningen betalas av arbetsgivare som

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

c) ers�ttningen inte belastar fast driftst�lle

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

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

i denna artikel f�r ers�ttning f�r arbete, som
utf�rs ombord p� skepp eller luftfartyg i inter-
nationell trafik av ett f�retag i en avtalsslu-
tande stat, beskattas i denna stat.

Artikel 17

Styrelsearvode

Styrelsearvode och annan liknande ers�tt-

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

Artikel 18

Artister och sportut�vare

1. Utan hinder av best�mmelserna i artik-

larna 15 och 16 f�r inkomst, som person med
hemvist i en avtalsslutande stat f�rv�rvar ge-

employment is exercised in the other Contract-
ing State. If the employment is so exercised,
such remuneration as is derived therefrom
may be taxed in that other State.

2. Notwithstanding the provisions of para-

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

(a) the recipient is present in the other Con-

tracting State for a period or periods not ex-
ceeding in the aggregate 183 days in any
twelve month period commencing or ending
in the calendar year concerned; and

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

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

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

Notwithstanding the preceding provi-

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

Article 17

Directors fees

Directors fees and other similar payments

derived by a resident of a Contracting State in
his capacity as a member of the board of direc-
tors of a company which is a resident of the
other Contracting State, may be taxed in that
other State.

Article 18

Artistes and sportsmen

1. Notwithstanding the provisions of Artic-

les 15 and 16, income derived by a resident of
a Contracting State as an artiste, such as a thea-

SFS 2004:874

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.

2. I fall d� inkomst genom personlig verk-

samhet, som artist eller sportut�vare bedriver i
denna egenskap, inte tillfaller artisten eller
sportut�varen sj�lv utan annan person, f�r
denna inkomst, utan hinder av best�mmel-
serna i artiklarna 7, 15 och 16, beskattas i den
avtalsslutande stat d�r artisten eller sportut-
�varen bedriver verksamheten.

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

l�mpas inte p� ers�ttning eller inkomst som
f�rv�rvas p� grund av verksamhet ut�vad i en
avtalsslutande stat om bes�ket i den staten, di-
rekt eller indirekt, finansierats, helt eller n�s-
tan helt, av offentliga medel fr�n den andra
avtalsslutande staten, en av dess politiska un-
deravdelningar, lokala myndigheter eller of-
fentligr�ttsliga organ.

Artikel 19

Pensioner, livr�ntor och liknande betalningar

1. Pension och annan liknande ers�ttning,

utbetalning enligt socialf�rs�kringslagstift-
ningen och livr�nta, som h�rr�r fr�n en avtals-
slutande stat och betalas till person med hem-
vist i den andra avtalsslutande staten, f�r be-
skattas i den f�rstn�mnda avtalsslutande
staten.

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

st�llt belopp, som utbetalas periodiskt p� fast-
st�llda tider under en persons livstid eller un-
der angiven eller fastst�llbar tidsperiod och
som utg�r p� grund av f�rpliktelse att verk-
st�lla dessa utbetalningar som ers�ttning f�r
d�remot fullt svarande vederlag i pengar eller
pengars v�rde.

tre, motion picture, radio or television artiste,
or a musician, or as a sportsman, from his per-
sonal activities as such exercised in the other
Contracting State, may be taxed in that other
State.

2. Where income in respect of personal ac-

tivities exercised by an artiste or a sportsman
in his capacity as such accrues not to the ar-
tiste or sportsman himself but to another per-
son, that income may, notwithstanding the
provisions of Articles 7, 15 and 16, be taxed in
the Contracting State in which the activities of
the artiste or sportsman are exercised.

3. The provisions of paragraphs 1 and 2

shall not apply to remuneration or profits de-
rived from activities exercised in a Contract-
ing State if the visit to that State is directly or
indirectly supported wholly or almost wholly
from the public funds of the other Contracting
State, a political subdivision, a local authority
or a statutory body thereof.

Article 19

Pensions, annuities and similar payments

1. Pensions and other similar remuneration,

disbursement under the Social Security legis-
lation and annuities arising in a Contracting
State and paid to a resident of the other Con-
tracting State may be taxed in the first-mentio-
ned Contracting State.

2. The term annuity means a stated sum

payable periodically at stated times during life
or during a specified or ascertainable period of
time under an obligation to make the payments
in return for adequate and full consideration in
money or moneys worth.

SFS 2004:874

6 SFS 2004:820874

Artikel 20

Offentlig tj�nst

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

(med undantag f�r pension), som betalas av en
avtalsslutande stat, en av dess politiska under-
avdelningar, lokala myndigheter eller offent-
ligr�ttsliga organ till fysisk person p� grund av
arbete som utf�rts i denna stats, dess politiska
underavdelningars, lokala myndigheters eller
offentligr�ttsliga organs tj�nst, beskattas en-
dast i denna stat.

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

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

1) �r medborgare i denna andra stat, eller
2) inte fick hemvist i denna andra stat ute-

slutande f�r att utf�ra arbetet.

2. Best�mmelserna i artiklarna 16 och 17

till�mpas p� l�n och annan liknande ers�ttning
som betalas p� grund av arbete som utf�rts i
samband med r�relse som bedrivs av en av-
talsslutande stat, en av dess politiska underav-
delningar, lokala myndigheter eller offentlig-
r�ttsliga organ.

Artikel 21

Studerande och aff�rspraktikanter

En fysisk person som har hemvist i en av-

talsslutande stat omedelbart f�re en vistelse i
den andra avtalsslutande staten och som vistas
tillf�lligt i den andra staten uteslutande i egen-
skap av

studerande vid ett erk�nt universitet,

skola eller annan liknande erk�nd utbildnings-
institution i den andra staten,

b) aff�rs- eller yrkespraktikant, eller
c) mottagare av stipendium, underh�ll av-

sett att t�cka specifika utgifter eller premie f�r
det huvudsakliga syftet att studera, forska eller
praktisera och som erh�llits fr�n regeringen i

Article 20

Government service

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

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

(b) However, such salaries, wages and other

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

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

State solely for the purpose of rendering the
services.

2. The provisions of Articles 16 and 17

shall apply to salaries, wages and other similar
remuneration in respect of services rendered
in connection with a business carried on by a
Contracting State or a political subdivision or
a local authority or a statutory body thereof.

Article 21

Students and trainees

An individual who is a resident of a Con-

tracting State immediately before making a
visit to the other Contracting State and is tem-
porarily present in the other State solely:

(a) as a student at a recognised university,

college, school or other similar recognised
educational institution in that other State;

(b) as a business or technical apprentice; or
(c) as a recipient of a grant, allowances to

compensate for specific expenses or award for
the primary purpose of study, research or
training from the Government of either State

SFS 2004:874

n�gon av staterna eller fr�n en vetenskaplig el-
ler religi�s organisation eller en utbildnings-
eller v�lg�renhetsorganisation eller enligt ett
tekniskt bist�ndsprogram som ing�tts av re-
geringen i en av staterna, skall vara undanta-
gen fr�n beskattning i den andra staten s�vitt
avser

1) ers�ttning fr�n utlandet som avser att

t�cka kostnader f�r hans uppeh�lle, utbild-
ning, studier, forskning eller praktik,

2) tidigare angivet stipendium, underh�ll

avsett att t�cka specifika utgifter eller premie,
och

3) ers�ttning f�r utf�rt arbete i den andra

staten som inte �verstiger 2 500 US dollar per
kalender�r om arbetet utf�rts i samband med
studier, forskning eller praktik eller �r n�dv�n-
digt f�r hans f�rs�rjning. Det n�mnda belop-
pet skall innefatta grundavdrag f�r kalender-
�ret i fr�ga.

Artikel 22

Annan inkomst

Inkomst som person med hemvist i en av-

talsslutande stat f�rv�rvar och som inte ut-
tryckligen behandlas i f�reg�ende artiklar av
detta avtal beskattas endast i denna avtalsslu-
tande stat. Om s�dan inkomst h�rr�r fr�n den
andra avtalsslutande staten f�r den emellertid
�ven beskattas i denna andra stat.

Artikel 23

Undanr�jande av dubbelbeskattning

1. I fr�ga om Malaysia skall dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

Med beaktande av den malaysiska lagstift-

ning som till�ter att skatt som betalats i ett an-
nat land �n Malaysia avr�knas mot malaysisk
skatt, skall person med hemvist i Malaysia
som erh�llit inkomst som h�rr�r fr�n Sverige
medges avr�kning f�r den svenska skatt som

or from a scientific, educational, religious or
charitable organisation or under a technical as-
sistance programme entered into by the Gov-
ernment of either State, shall be exempt from
tax in that other State on:

(i) all remittances from abroad for the pur-

poses of his maintenance, education, study, re-
search or training;

(ii) the amount of such grant, allowances to

compensate for specific expenses or award;
and

(iii) any remuneration not exceeding 2,500

US dollars per annum in respect of services in
that other State provided the services are per-
formed in connection with his study, research
or training or are necessary for the purposes of
his maintenance. The amount stated above
shall include the personal allowance for the
calendar year in question.

Article 22

Other income

Items of income of a resident of a Contract-

ing State which are not expressly mentioned in
the foregoing Articles of this Agreement shall
be taxable only in that Contracting State
except that if such income is derived from
sources in the other Contracting State, it may
also be taxed in that other State.

Article 23

Elimination of double taxation

1. In the case of Malaysia, double taxation

shall be avoided as follows:

Subject to the laws of Malaysia regarding

the allowance as a credit against Malaysian
tax of tax payable in any country other than
Malaysia, the Swedish tax payable under the
laws of Sweden and in accordance with this
Agreement by a resident of Malaysia in re-

SFS 2004:874

erlagts enligt svensk lagstiftning och i enlighet
med best�mmelserna i detta avtal fr�n den ma-
laysiska skatt som betalats p� inkomsten. N�r
s�dan inkomst utg�r utdelning som utbetalats
av ett bolag med hemvist i Sverige till ett bo-
lag med hemvist i Malaysia som �ger minst 10
procent av r�stetalet f�r aktierna i det utde-
lande bolaget, skall vid avr�kning h�nsyn tas
till den svenska skatt som det utdelande bola-
get erlagt f�r inkomst av vilken utdelningen
betalats. Avr�kningen skall emellertid inte
�verstiga den del av den malaysiska skatten,
ber�knad f�re avr�kning, som �r h�nf�rlig till
s�dan inkomst.

2. I fr�ga om Sverige skall dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

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

var inkomst som enligt malaysisk lagstiftning
och i enlighet med best�mmelserna i detta av-
tal f�r beskattas i Malaysia skall Sverige
med beaktande av best�mmelserna i svensk
lagstiftning betr�ffande avr�kning av utl�ndsk
skatt (�ven i den lydelse de framdeles kan f�
genom att �ndras utan att den allm�nna princip
som anges h�r �ndras) fr�n den svenska
skatten p� inkomsten avr�kna ett belopp mot-
svarande den malaysiska 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 Malaysia, f�r
Sverige vid best�mmandet av svensk pro-
gressiv skatt beakta s�dan inkomst som be-
skattas endast i Malaysia.

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

denna punkt �r utdelning fr�n bolag med hem-
vist i Malaysia till bolag med hemvist i
Sverige undantagen fr�n svensk skatt enligt
best�mmelserna i svensk lag om skattebe-
frielse f�r utdelning som erh�lls av svenska
bolag fr�n bolag utomlands.

d) Om ett svenskt bolag har ett fast drift-

st�lle i Malaysia skall vid till�mpningen av a) i

spect of income derived from Sweden shall be
allowed as a credit against Malaysian tax pay-
able in respect of that income. Where such in-
come is a dividend paid by a company which
is a resident of Sweden to a company which is
a resident of Malaysia and which owns not
less than 10 per cent of the voting shares of the
company paying the dividend, the credit shall
take into account Swedish tax payable by that
company in respect of its income out of which
the dividend is paid. The credit shall not, how-
ever, exceed that part of the Malaysian tax, as
computed before the credit is given, which is
appropriate to such item of income.

2. In the case of Sweden, double taxation

shall be avoided as follows:

(a) Where a resident of Sweden derives in-

come which under the laws of Malaysia and in
accordance with the provisions of this Agree-
ment may be taxed in Malaysia, Sweden shall
allow subject to the provisions of the laws of
Sweden concerning credit for foreign tax (as it
may be amended from time to time without
changing the general principle hereof) as a
deduction from the tax on such income, an
amount equal to the Malaysian 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 Agreement, shall be taxable only
in Malaysia, Sweden may, when determining
the graduated rate of Swedish tax, take into
account the income which shall be taxable
only in Malaysia.

paragraph (a) of this paragraph, dividends paid
by a company which is a resident of Malaysia
to a company which is a resident of Sweden
shall be exempt from Swedish tax according
to the provisions of Swedish law governing
the exemption of tax on dividends paid to
Swedish companies by companies abroad.

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

this paragraph, when a Swedish company has

SFS 2004:874

denna punkt uttrycket den malaysiska skatt
som erlagts anses innefatta den malaysiska
skatt p� s�dant fast driftst�lles inkomst som
skulle ha erlagts men som inte erlagts eller er-
lagts med l�gre belopp p� grund av tidsbe-
gr�nsade best�mmelser om stimulans�tg�rder
i den lagstiftning i Malaysia som �r avsedd att
fr�mja ekonomisk utveckling i den m�n s�dan
skattebefrielse eller skattereduktion beviljas
f�r vinst fr�n industriell verksamhet eller till-
verkningsverksamhet eller fr�n jordbruk,
skogsbruk, fiske eller turistn�ring (d�ri inbe-
gripna restauranger och hotell), under f�rut-
s�ttning att verksamheterna ut�vats i Malay-
sia. Vid till�mpningen av c) i denna punkt
skall en skatt p� 15 procent p� ett svenskt be-
skattningsunderlag ansetts ha erlagts f�r s�-
dana verksamheter och under de f�ruts�tt-
ningar som anges i f�reg�ende mening �ven
om den skatt som faktiskt erlagts i Malaysia �r
l�gre �n 15 procent.

e) Best�mmelserna i d) skall till�mpas en-

dast under de f�rsta tio �ren som detta avtal
till�mpas. Denna tidsperiod kan utstr�ckas ge-
nom �msesidig �verenskommelse mellan de
beh�riga myndigheterna.

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 �r eller
kan bli underkastad. Utan hinder av best�m-
melserna i artikel 1 till�mpas denna best�m-
melse �ven p� person som inte har hemvist i
en avtalsslutande stat eller i b�da avtalsslu-
tande staterna.

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

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

a permanent establishment in Malaysia, the
term Malaysian tax paid shall be deemed to
include the Malaysian tax on profits attribut-
able to such permanent establishment which
would have been paid but for any time-limited
exemption or reduction of tax granted under
incentive provisions contained in the laws of
Malaysia designed to promote economic de-
velopment to the extent that such exemption
or reduction is granted for profits from indus-
trial or manufacturing activities or from the
agriculture, forestry, fishing or tourism sectors
(including restaurants and hotels) provided
that the activities have been carried out in Ma-
laysia. For the purposes of sub-paragraph (c)
of this paragraph a tax of 15 per cent calcu-
lated on a Swedish tax base shall be consid-
ered to have been paid for such activities and
under those conditions mentioned in the previ-
ous sentence even if the tax actually paid in
Malaysia is less than 15 per cent.

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

shall apply only for the first ten years during
which this Agreement is effective. This period
may be extended by a mutual agreement be-
tween the competent authorities.

Article 24

Non-discrimination

1. Nationals of a Contracting State shall not

be subjected in the other Contracting State to
any taxation or any requirement connected
therewith which is other or more burdensome
than the taxation and connected requirements
to which nationals of that other State in the
same circumstances are or may be subjected.
This provision shall, notwithstanding the pro-
visions of Article 1, also apply to persons who
are not residents of one or both of the Con-
tracting States.

2. The taxation on a permanent establish-

ment which an enterprise of a Contracting
State has in the other Contracting State shall

SFS 2004:874

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

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

kel 9 punkt 1, artikel 11 punkt 8, artikel 12
punkt 6 eller artikel 13 punkt 6 till�mpas, �r
r�nta, royalty, ers�ttning f�r tekniska tj�nster
och annan betalning fr�n f�retag i en avtals-
slutande stat till person med hemvist i den
andra avtalsslutande staten avdragsgilla vid
best�mmandet av den beskattningsbara in-
komsten f�r s�dant f�retag p� samma villkor
som betalning till person med hemvist i den
f�rstn�mnda staten. Detta g�ller emellertid
inte om en avtalsslutande stats interna lagstift-
ning f�reskriver att skatt skall inneh�llas vid
k�llan och denna skyldighet inte fullgjorts.

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

pital helt eller delvis �gs eller kontrolleras, di-
rekt eller indirekt, av en eller flera personer
med hemvist i den andra avtalsslutande staten,
skall inte i den f�rstn�mnda staten bli f�rem�l
f�r beskattning eller d�rmed sammanh�ng-
ande krav som �r av annat slag eller mer tyng-
ande �n den beskattning och d�rmed samman-
h�ngande krav som annat liknande f�retag i
den f�rstn�mnda staten �r eller kan bli under-
kastat.

5. Denna artikel medf�r inte skyldighet f�r

a) en avtalsslutande stat att medge fysisk

person med hemvist i den andra avtalsslutande
staten s�dant personligt avdrag vid beskatt-
ningen, s�dan skattebefrielse eller skattened-
s�ttning p� grund av civilst�nd eller f�rs�rj-
ningsplikt mot familj som medges person med
hemvist i den egna staten,

b) Malaysia att medge svenska medborgare

som inte har hemvist i Malaysia, de personliga
avdrag vid beskattningen, skattebefrielse eller
skatteneds�ttning som vid tidpunkten f�r un-
dertecknandet av detta avtal enligt lag �r till-

not be less favourably levied in that other
State than the taxation levied on enterprises of
that other State carrying on the same activi-
ties.

3. Except where the provisions of paragraph

1 of Article 9, paragraph 8 of Article 11, para-
graph 6 of Article 12 and paragraph 6 of Arti-
cle 13 apply, interest, royalties, fees for tech-
nical services and other disbursements paid by
an enterprise of a Contracting State to a resi-
dent of the other Contracting State shall, for
the purpose of determining the taxable profits
of such enterprise, be deductible under the
same conditions as if they had been paid to a
resident of the first-mentioned State. When,
however, the domestic laws of a Contracting
State provide that a tax shall be withheld at
source and this obligation has not been ful-
filled the aforesaid requirements may be set
aside.

4. Enterprises of a Contracting State, the

capital of which is wholly or partly owned or
controlled, directly or indirectly, by one or
more residents of the other Contracting State,
shall not be subjected in the first-mentioned
State to any taxation or any requirement con-
nected therewith which is other or more bur-
densome than the taxation and connected re-
quirements to which other similar enterprises
of that first-mentioned State are or may be
subjected.

5. Nothing in this Article shall be construed

as obliging:

(a) a Contracting State to grant to individ-

uals who are resident of the other Contracting
State any personal allowances, reliefs and re-
ductions for tax purposes on account of civil
status or family responsibilities which it grants
to its own residents;

(b) Malaysia to grant to nationals of Swe-

den not resident in Malaysia those personal al-
lowances, reliefs and reductions for tax pur-
poses which are by law available on the date
of signature of this Agreement only to nation-

SFS 2004:874

g�ngliga endast f�r malaysiska medborgare
som inte har hemvist i Malaysia.

Med uttrycket beskattning avses i

denna artikel de skatter p� vilka avtalet �r till-
l�mpligt.

Artikel 25

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutande

stat eller b�da avtalsslutande staterna vidtagit
�tg�rder som f�r honom medf�r eller kommer
att medf�ra beskattning som strider mot be-
st�mmelserna i detta avtal, kan han, utan att
detta p�verkar hans r�tt att anv�nda sig av de
r�ttsmedel som finns i dessa staters interna
r�ttsordning, l�gga fram saken f�r den beh�-
riga myndigheten i den avtalsslutande stat d�r
han har hemvist, eller, om fr�ga �r om till�mp-
ning av artikel 24 punkt 1, i den avtalsslutande
stat d�r han �r medborgare. Saken skall l�ggas
fram inom tre �r fr�n den tidpunkt d� personen
i fr�ga fick vetskap om den �tg�rd som givit
upphov till beskattning som strider mot be-
st�mmelserna i avtalet.

2. Om den beh�riga myndigheten finner in-

v�ndningen grundad men inte sj�lv kan f� till
st�nd en tillfredsst�llande l�sning, skall myn-
digheten s�ka avg�ra saken genom �msesidig
�verenskommelse med den beh�riga myndig-
heten i den andra avtalsslutande staten i syfte
att undvika beskattning som strider mot avta-
let. �verenskommelse som tr�ffats genomf�rs
utan hinder av tidsgr�nser i de avtalsslutande
staternas interna lagstiftning.

3. De beh�riga myndigheterna i de avtals-

slutande staterna skall genom �msesidig �ver-
enskommelse s�ka avg�ra sv�righeter eller
tvivelsm�l som uppkommer i fr�ga om tolk-
ningen eller till�mpningen av avtalet. De kan
�ven �verl�gga i syfte att undanr�ja dubbelbe-
skattning i fall som inte omfattas av avtalet.

4. De beh�riga myndigheterna i de avtals-

slutande staterna kan tr�da i direkt f�rbindelse

als of Malaysia who are not resident in Malay-
sia.

6. In this Article, the term taxation means

taxes to which this Agreement applies.

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

2. The competent authority shall endeavour,

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

3. The competent authorities of the Con-

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

4. The competent authorities of the Con-

tracting States may communicate with each

SFS 2004:874

med varandra i syfte att tr�ffa �verenskom-
melse i den mening som avses i f�reg�ende
punkter.

Artikel 26

Utbyte av upplysningar

1. De beh�riga myndigheterna i de avtals-

slutande staterna skall utbyta s�dana upplys-
ningar som �r n�dv�ndiga f�r att till�mpa be-
st�mmelserna i detta avtal eller i de avtalsslu-
tande staternas interna lagstiftning i fr�ga om
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 �verklaganden i
fr�ga om dessa skatter. Dessa personer eller
myndigheter skall anv�nda upplysningarna
endast f�r s�dana �ndam�l. De f�r yppa upp-
lysningarna vid offentlig r�tteg�ng eller i
domstolsavg�randen.

2. Best�mmelserna i punkt 1 anses inte

medf�ra skyldighet f�r en avtalsslutande stat
att

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

fr�n lagstiftning eller 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

other directly for the purposes 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 information
as is necessary for carrying out the provisions
of this Agreement or of the domestic laws of
the Contracting States concerning taxes cov-
ered by the Agreement insofar as the taxation
thereunder is not contrary to the Agreement.
The exchange of information is not restricted
by Article 1. Any information received by a
Contracting State shall be treated as secret in
the same manner as information obtained un-
der the domestic laws of that State and shall be
disclosed only to persons or authorities (in-
cluding courts and administrative bodies) con-
cerned with the assessment or collection of, the
enforcement or prosecution in respect of, or the
determination of appeals in relation to, the
taxes covered by the Agreement. Such persons
or authorities shall use the information only for
such purposes. They may disclose the informa-
tion in public court proceedings or in judicial
decisions.

2. In no case shall the provisions of para-

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

(a) to carry out administrative measures at

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

(b) to supply information which are not ob-

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

close any trade, business, industrial, commer-
cial or professional secret or trade process, or

SFS 2004:874

f�rfaringss�tt eller upplysningar, vilkas �ver-
l�mnande skulle strida mot allm�nna h�nsyn
(ordre public).

Artikel 27

Begr�nsning av f�rm�ner

1. Om inkomst p� grund av best�mmelse i

detta avtal inte fullt ut kan beskattas i en av-
talsslutande stat och, enligt g�llande lagstift-
ning i den andra avtalsslutande staten, en per-
son, vad g�ller denna inkomst, beskattas f�r
den del av inkomsten som �verf�rs eller tas
emot i denna andra stat och inte f�r inkoms-
tens hela belopp, skall s�dan begr�nsning av
beskattningsr�tten i den f�rstn�mnda avtals-
slutande staten endast g�lla f�r den del av in-
komsten som �verf�rs till eller tas emot i
denna andra avtalsslutande stat.

2. Best�mmelser i detta avtal som medger

befrielse fr�n eller neds�ttning av skatt skall
inte till�mpas p� personer som �r ber�ttigade
till n�gon skattef�rm�n enligt:

lagstiftning i n�gon av staterna som

anges i noter som utv�xlas mellan staterna, el-
ler

b) n�gon i huvudsak likartad skattelagstift-

ning.

Artikel 28

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.

information, the disclosure of which would be
contrary to public policy.

Article 27

Limitation of relief

1. Where under any provision of this Agree-

ment any income is relieved from tax in a
Contracting State and, under the law in force
in the other Contracting State a person, in re-
spect of that income, is subject to tax by refer-
ence to the amount thereof which is remitted
to or received in that other Contracting State
and not by reference to the full amount there-
of, then the relief to be allowed under this
Agreement in the first-mentioned Contracting
State shall apply only to so much of the in-
come as is remitted to or received in that other
Contracting State.

2. Any provision of this Agreement confer-

ring an exemption or a reduction of tax shall
not apply to persons entitled to any tax bene-
fits under:

(a) a law of either one of the States which

has been identified in an Exchange of Notes
between the States; or

(b) any other substantially similar tax law.

Article 28

Members of diplomatic missions and consular
posts

Nothing in this Agreement 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 2004:874

Artikel 29

Ikrafttr�dande

1. De avtalsslutande staterna skall meddela

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

2. Avtalet tr�der i kraft den trettionde dagen

efter den dag d� den sista av dessa underr�ttel-
ser tas emot och till�mpas:

a) i Malaysia:
1) betr�ffande annan malaysisk skatt �n in-

komstskatten p� petroleum, p� skatt som p�-
f�rs f�r taxerings�r som b�rjar den 1 januari
kalender�ret n�rmast efter det �r d� avtalet tr�-
der i kraft eller senare,

betr�ffande inkomstskatten p� petro-

leum, p� skatt som p�f�rs f�r taxerings�r som
b�rjar den 1 januari det andra kalender�ret
som f�ljer efter det �r d� avtalet tr�der i kraft
eller senare,

b) i Sverige:
1) betr�ffande skatt som inneh�lls vid k�l-

lan, p� inkomst som f�rv�rvas den 1 januari
kalender�ret n�rmast efter det �r d� avtalet tr�-
der i kraft eller senare,

2) betr�ffande andra skatter p� inkomst, p�

skatter som p�f�rs f�r beskattnings�r som b�r-
jar den 1 januari kalender�ret n�rmast efter det
�r d� avtalet tr�der i kraft eller senare.

3. Avtalet mellan Malaysias regering och

Konungariket Sveriges regering f�r undvi-
kande av dubbelbeskattning och f�rhindrande
av skatteflykt betr�ffande inkomstskatter, un-
dertecknat i Kuala Lumpur den 21 november
1970, skall upph�ra att g�lla och dess best�m-
melser skall inte l�ngre till�mpas fr�n de da-
tum som detta avtal skall till�mpas enligt be-
st�mmelserna i punkt 2 av denna artikel.

Article 29

Entry into force

1. Each of the Contracting States shall no-

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

2. The Agreement shall enter into force on

the thirtieth day after the receipt of the later of
these notifications and shall thereupon have
effect

(a) in Malaysia:
(i) in respect of Malaysian tax, other than

petroleum income tax, to tax chargeable for
any year of assessment beginning on or after
the first day of January in the calendar year
following the year in which this Agreement
enters into force;

(ii) in respect of petroleum income tax, to

tax chargeable for any year of assessment be-
ginning on or after the first day of January of
the second calendar year following the year in
which this Agreement enters into force;

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

income derived on or after the first day of
January in the calendar year following the year
in which this Agreement enters into force;

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

taxes chargeable for any tax year beginning on
or after the first day of January in the calendar
year following the year in which this Agree-
ment enters into force.

3. The Agreement between the Government

of Malaysia and the Government of the King-
dom of Sweden for the avoidance of double
taxation and the prevention of fiscal evasion
with respect to taxes on income signed at
Kuala Lumpur on November 21, 1970, shall
terminate and cease to have effect from the
dates upon which this Agreement has effect in
accordance with the provisions of paragraph 2
of this Article.

SFS 2004:874

Artikel 30

Upph�rande

Detta avtal f�rblir i kraft tills vidare. Var-

dera avtalsslutande staten kan p� diplomatisk
v�g skriftligen s�ga upp avtalet genom under-
r�ttelse till den andra avtalsslutande staten
h�rom senast den 30 juni under n�got kalen-
der�r som f�ljer efter en tidsperiod av fem �r
fr�n den dag d� avtalet tr�der i kraft. I h�n-
delse av s�dan upps�gning upph�r avtalet att
till�mpas

a) i Malaysia:
1) betr�ffande annan malaysisk skatt �n in-

komstskatten p� petroleum, p� skatt som p�-
f�rs f�r taxerings�r som b�rjar den 1 januari
kalender�ret n�rmast efter det �r d� upps�g-
ningen sker eller senare,

betr�ffande inkomstskatten p� petro-

leum, p� skatt som p�f�rs f�r taxerings�r som
b�rjar den 1 januari det andra kalender�ret
som f�ljer efter det �r d� upps�gningen sker
eller senare,

b) i Sverige:
1) betr�ffande skatt som inneh�lls vid k�l-

lan, p� inkomst som f�rv�rvas den 1 januari
kalender�ret n�rmast efter det �r d� upps�g-
ningen sker eller senare,

2) betr�ffande andra skatter p� inkomst, p�

skatter som p�f�rs f�r beskattnings�r som b�r-
jar den 1 januari kalender�ret n�rmast efter det
�r d� upps�gningen sker eller senare.

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Stockholm den 12 mars

2002 i tv� exemplar p� malaysiska, svenska
och engelska spr�ken vilka �ger lika vitsord.
F�r den h�ndelse att tvist uppst�r om tolk-

Article 30

Termination

This Agreement shall remain in effect inde-

finitely, but either Contracting State may
terminate the Agreement, through diplomatic
channels, by giving to the other Contracting
State written notice of termination on or be-
fore June 30th in any calendar year after the
period of five years from the date on which
this Agreement enters into force. In such an
event this Agreement shall cease to have ef-
fect:

(a) in Malaysia:
(i) in respect of Malaysian tax, other than

petroleum income tax, to tax chargeable for
any year of assessment beginning on or after
the first day of January in the calendar year
following the year in which the notice is
given;

(ii) in respect of petroleum income tax, to

tax chargeable for any year of assessment be-
ginning on or after the first day of January of
the second calendar year following the year in
which the notice is given;

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

income derived on or after the first day of
January in the calendar year following the
year in which the notice is given;

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

taxes chargeable for any tax year beginning on
or after the first day of January in the calendar
year following the year in which the notice is
given.

IN WITNESS whereof the undersigned,

duly authorised thereto, by their respective
Governments, have signed this Agreement.

DONE in duplicate at Stockholm this

twelfth day of March 2002, each in the Malay,
the Swedish and the English language, the
three texts being equally authentic. In the

SFS 2004:874

ningen eller till�mpningen av avtalet skall
den engelska texten �ga f�retr�de.

F�r Konungariket Sveriges regering

Leif Pagrotsky

F�r Malaysias regering

Seri Rafidah Aziz

PROTOKOLL

1. Vid undertecknandet av avtalet mellan

Konungariket Sveriges regering och Malay-
sias regering f�r undvikande av dubbelbe-
skattning och f�rhindrande av skatteflykt be-
tr�ffande skatter p� inkomst har de tv� rege-
ringarna kommit �verens om att f�ljande be-
st�mmelser skall utg�ra en integrerande del av
avtalet.

2. Det �r �verenskommet att:
a) best�mmelserna i artikel 8 punkt 1 till�m-

pas p� inkomst som f�rv�rvas av luftfartskon-
sortiet Scandinavian Airlines System (SAS)
men endast i fr�ga om den del av inkomsten
som motsvarar den andel i konsortiet som
innehas av SAS Sverige AB, den svenske del-
�garen i SAS,

b) best�mmelserna i artikel 14 punkt 3 till-

l�mpas i fr�ga om vinst som f�rv�rvas av luft-
fartskonsortiet Scandinavian Airlines System
(SAS) men endast i fr�ga om den del av vins-
ten som motsvarar den andel i konsortiet som
innehas av SAS Sverige AB, den svenske del-
�garen i SAS, och

c) vid till�mpning av best�mmelserna i arti-

kel 16 punkt 3, skall inkomst som person med
hemvist i Sverige uppb�r f�r arbete, vilket ut-
f�rs ombord p� ett luftfartyg som anv�nds i in-
ternationell trafik av luftfartskonsortiet Scan-
dinavian Airlines System (SAS), beskattas en-
dast i Sverige.

event of there being a dispute in the interpreta-
tion and the application of this Agreement, the
English text shall prevail.

For the Government of the Kingdom of
Sweden

Leif Pagrotsky

For the Government of Malaysia

Seri Rafidah Aziz

PROTOCOL

1. At the time of signing the Agreement be-

tween the Government of the Kingdom of
Sweden and the Government of Malaysia for
the avoidance of double taxation and the pre-
vention of fiscal evasion with respect to taxes
on income, both Governments have agreed
that the following provisions shall form an in-
tegral part of the Agreement.

2. It is understood that:
(a) with reference to Article 8, profits de-

rived by the air transport consortium Scandi-
navian Airlines System (SAS) the provisions
of paragraph 1 shall apply only to such part of
the profits as corresponds to the participation
held in that consortium by SAS Sverige AB,
the Swedish partner of SAS;

(b) with reference to paragraph 3 of Article

14, gains derived by the air transport consor-
tium Scandinavian Airlines System (SAS) the
provisions of this paragraph 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; and

16, where a resident of Sweden derives remu-
neration in respect of an employment exer-
cised aboard an aircraft operated in interna-
tional traffic by the air transport consortium
Scandinavian Airlines System (SAS), such re-
muneration shall be taxable only in Sweden.

SFS 2004:874

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Stockholm den 12 mars 2002

i tv� exemplar p� malaysiska, svenska och
engelska spr�ken vilka �ger lika vitsord. F�r
den h�ndelse att tvist uppst�r om tolkningen
eller till�mpningen av protokollet skall den
engelska texten �ga f�retr�de.

F�r Konungariket Sveriges regering

Leif Pagrotsky

F�r Malaysias regering

Seri Rafidah Aziz

SKRIFTV�XLING

Sveriges note ang�ende artikel 27 punkt 2

I have the honour to refer to the Agreement
between the Government of the Kingdom of
Sweden and the Government of Malaysia for
the avoidance of double taxation and the pre-
vention of fiscal evasion with respect to taxes
on income which has been signed today and to
propose on behalf of the Government of the
Kingdom of Sweden that with reference to pa-
ragraph 2 of Article 27:

The provisions of this Agreement shall not

apply to persons carrying on offshore business
activity under the Labuan Offshore Business
Activity Tax Act 1990 (as amended).

Offshore business activity means an off-

shore business activity as defined under Sec-
tion 2(1) of the Labuan Offshore Business Ac-
tivity Tax Act 1990 (as amended).

IN WITNESS whereof the undersigned,

duly authorised thereto, by their respective
Governments, have signed this Protocol.

DONE in duplicate at Stockholm this

twelfth day of March 2002, each in the Malay,
the Swedish and the English language, the
three texts being equally authentic. In the
event of there being a dispute in the interpreta-
tion and the application of this Protocol, the
English text shall prevail.

For the Government of the Kingdom of
Sweden

Leif Pagrotsky

For the Government of Malaysia

Seri Rafidah Aziz

(�vers�ttning)

Jag har �ran att h�nvisa till avtalet mellan
Konungariket Sveriges regering och Malay-
sias regering f�r undvikande av dubbelbe-
skattning och f�rhindrande av skatteflykt be-
tr�ffande skatter p� inkomst som har under-
tecknats i dag och att f�resl� f�r Konungariket
Sveriges r�kning att med h�nvisning till arti-
kel 27 punkt 2:

Best�mmelserna i detta avtal skall inte

till�mpas p� personer som bedriver offshore-
verksamhet enligt Labuan Offshore Activity
Business Tax Act 1990 (med �ndringar).

Offshoreverksamhet inneb�r offshore-

verksamhet som definieras enligt Section 2(1)
i Labuan Offshore Business Activity Tax Act
1990 (med �ndringar).

SFS 2004:874

If the foregoing proposal is acceptable to

the Government of Malaysia, I have the hon-
our to suggest that the present Note and Your
Excellencys reply to that effect should be re-
garded as constituting an agreement that shall
form an integral part of the Agreement for the
avoidance of double taxation in this matter,
which shall enter into force at the same time as
the entry into force of this Agreement.

For the Government of the Kingdom of
Sweden

Leif Pagrotsky

Malaysias note ang�ende artikel 27 punkt 2

I have the honour to acknowledge receipt of
Your Excellencys Note of today which reads
as follows:

I have the honour to refer to the Agree-

ment between the Government of the King-
dom of Sweden and the Government of Ma-
laysia for the avoidance of double taxation and
the prevention of fiscal evasion with respect to
taxes on income which has been signed today
and to propose on behalf of the Government of
the Kingdom of Sweden that with reference to
paragraph 2 of Article 27:

The provisions of this Agreement shall not

apply to persons carrying on offshore business
activity under the Labuan Offshore Business
Activity Tax Act 1990 (as amended).

Offshore business activity means an off-

shore business activity as defined under Sec-
tion 2(1) of the Labuan Offshore Business Ac-
tivity Tax Act 1990 (as amended).

If the foregoing proposal is acceptable to

the Government of Malaysia, I have the hon-
our to suggest that the present Note and Your
Excellencys reply to that effect should be re-
garded as constituting an agreement that shall

Om detta f�rslag �r godtagbart f�r Malay-

sias regering, har jag �ran att f�resl� att denna
note och Ers Excellens svar p� denna skall
anses som en �verenskommelse vilken utg�r
en integrerande del av avtalet f�r undvikande
av dubbelbeskattning i denna del, som skall
tr�da i kraft vid samma tidpunkt som ikraft-
tr�dandet av detta avtal.

F�r Konungariket Sveriges regering

Leif Pagrotsky

Jag har �ran att bekr�fta mottagandet av Ers
Excellens note av i dag som lyder som f�ljer.

Jag har �ran att h�nvisa till avtalet mellan

Konungariket Sveriges regering och Malay-
sias regering f�r undvikande av dubbel-
beskattning och f�rhindrande av skatteflykt
betr�ffande skatter p� inkomst som har un-
dertecknats i dag och att f�resl� f�r Konunga-
riket Sveriges r�kning att med h�nvisning till
artikel 27 punkt 2:

Best�mmelserna i detta avtal skall inte

till�mpas p� personer som bedriver offshore-
verksamhet enligt Labuan Offshore Activity
Business Tax Act 1990 (med �ndringar).

Offshoreverksamhet inneb�r offshore-

verksamhet som definieras enligt Section 2(1)
i Labuan Offshore Business Activity Tax Act
1990 (med �ndringar).

Om detta f�rslag �r godtagbart f�r Malay-

sias regering, har jag �ran att f�resl� att denna
note och Ers Excellens svar p� denna skall
anses som en �verenskommelse vilken utg�r
en integrerande del av avtalet f�r undvikande

SFS 2004:874

Thomson Fakta, tel. 08-587 671 00

Elanders Gotab, Stockholm 2004

form an integral part of the Agreement for the
avoidance of double taxation in this matter,
which shall enter into force at the same time as
the entry into force of this Agreement.

The above proposal being acceptable to the

Government of Malaysia, l have the honour to
confirm that Your Excellencys Note and this
reply shall be regarded as constituting an
agreement that shall form an integral part of
the Agreement for the avoidance of double
taxation in this matter, which shall enter into
force at the same time as the entry into force
of this Agreement.

For the Government of Malaysia

Seri Rafidah Aziz

av dubbelbeskattning i denna del, som skall
tr�da i kraft vid samma tidpunkt som ikraft-
tr�dandet av detta avtal.

F�rslaget ovan �r godtagbart f�r Malaysias

regering, varf�r jag har �ran att bekr�fta att
Ers Excellens note och detta svar skall anses
som en �verenskommelse vilken utg�r en inte-
grerande del av avtalet f�r undvikande av dub-
belbeskattning i denna del, som skall tr�da i
kraft vid samma tidpunkt som ikrafttr�dandet
av detta avtal.

F�r Malaysias regering

Seri Rafidah Aziz

;

Viktiga lagar inom skatterätten

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

JP Infonets skatterättsliga tjänster

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

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2004:874 Lag om skatteavtal mellan Sverige och Malaysia

Viktiga lagar inom skatterätten

JP Infonets skatterättsliga tjänster

Om Lagboken.se