SFS 2005:456 Lag om skatteavtal mellan Sverige och Nigeria

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<div><style type="text/css">                                 </style> <div id="page1-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om skatteavtal mellan Sverige och Nigeria; utf�rdad den 9 juni 2005. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och p� kapitalvinst som Konunga- riket Sverige och Federala Republiken Nigeria undertecknade den 18 no- vember 2004 skall g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska spr�ket. Den engelska texten och en svensk �vers�ttning av avtalet 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 obegr�nsat eller begr�nsat skattskyldig f�rv�rvar inkomst som enligt best�mmelserna i avtalet beskattas endast i Nigeria, skall s�dan in- komst inte tas med vid taxeringen i Sverige. 4 � Oberoende av best�mmelserna i artikel 8 i avtalet skall inkomst som f�rv�rvas av en person med hemvist i Nigeria genom anv�ndning av skepp eller luftfartyg i internationell trafik inte beskattas i Sverige. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag skall till�mpas a) betr�ffande k�llskatter, p� inkomst som betalas eller tillgodof�rs den 1 januari �ret efter det �r d� lagen tr�der i kraft eller senare, och b) betr�ffande andra skatter, p� beskattnings�r som b�rjar den 1 januari �ret efter det �r d� lagen tr�der i kraft eller senare. P� regeringens v�gnar G�RAN PERSSON P�R NUDER (Finansdepartementet) 1 Prop. 2004/05:141, bet. 2004/05:SkU33, rskr. 2004/05:286. SFS 2005:456 Utkom fr�n trycket den 17 juni 2005 3 SFS 2005:429474 </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 2005:456 Bilaga (�vers�ttning) Agreement between the Kingdom of Sweden and the Federal Republic of Nigeria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains The Government of the Kingdom of Swe- den and the Government of the Federal Repu- blic of Nigeria, desiring to conclude an Agree- ment for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains, 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. This Agreement shall apply to taxes on income and on capital gains imposed on be- half of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on in- come and on capital gains all taxes imposed on total income, or on elements of income, in- cluding taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 3. The existing taxes to which this Agree- ment shall apply are: (a) in Nigeria: (i) the Personal Income Tax; (ii) the Companies Income Tax; (iii) the Petroleum Profits Tax; (iv) the Capital Gains Tax; and (v) the Education Tax; (hereinafter referred to as Nigerian tax); (b) in Sweden: Avtal mellan Konungariket Sverige och Federala Republiken Nigeria f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�f- fande skatter p� inkomst och p� kapi- talvinst Konungariket Sveriges regering och Fede- rala Republiken Nigerias regering, som �nskar ing� ett avtal f�r undvikande av dubbelbe- skattning och f�rhindrande av skatteflykt be- tr�ffande skatter p� inkomst och p� kapital- vinst, 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. Detta avtal till�mpas p� skatter p� in- komst och p� kapitalvinst som p�f�rs f�r en avtalsslutande stats, dess politiska underavdel- ningars eller lokala myndigheters r�kning, oberoende av det s�tt p� vilket skatterna tas ut. 2. Med skatter p� inkomst och p� kapital- vinst f�rst�s alla skatter som tas ut p� inkomst i dess helhet, eller p� delar av inkomst, d�ri in- begripet skatter p� vinst p� grund av �verl�- telse av l�s eller fast egendom samt skatter p� v�rdestegring. 3. De f�r n�rvarande utg�ende skatter p� vilka detta avtal till�mpas �r: a) i Nigeria: 1) den personliga inkomstskatten, 2) bolagsskatten, 3) skatten p� petroleumvinster, 4) skatten p� kapitalvinster, och 5) utbildningsskatten, (i det f�ljande ben�mnda nigeriansk skatt), b) i Sverige: </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 2005:456 (i) the national income tax (den statliga in- komstskatten); (ii) the withholding tax on dividends (ku- pongskatten); (iii) the income tax on non-residents (den s�rskilda inkomstskatten f�r utomlands bo- satta); (iv) the income tax on non-resident 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). 4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the taxes referred to in paragraph 3 of this Article. The competent authorities of the Contracting States shall notify each other of any signifi- cant 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 Nigeria means the Federal Republic of Nigeria including any area outside the territorial waters of the Federal Republic of Nigeria which in accordance with interna- tional law has been or may hereafter be desig- nated, under the laws of the Federal Republic of Nigeria concerning the continental shelf, as an area within which the rights of the Federal Republic of Nigeria with respect to the sea- bed and subsoil and their natural resources may be exercised; (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; 1) den statliga inkomstskatten, 2) kupongskatten, 3) den s�rskilda inkomstskatten f�r utom- lands bosatta, 4) den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., och 5) den kommunala inkomstskatten, (i det f�ljande ben�mnda svensk skatt). 4. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter undertecknandet av avtalet p�f�rs vid sidan av eller i st�llet f�r de i punkt 3 i denna artikel n�mnda skatterna. De beh�riga myndigheterna i de avtalsslutande staterna skall meddela var- andra de v�sentliga �ndringar som gjorts i res- pektive 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) Nigeria avser Federala Republiken Ni- geria, innefattande varje omr�de utanf�r Fede- rala Republiken Nigerias territorialvatten som i �verensst�mmelse med folkr�ttens regler ut- g�r eller i framtiden kommer att utg�ra, i en- lighet med Federala Republiken Nigerias lag- stiftning betr�ffande kontinentalsockeln, ett omr�de inom vilket Federala Republiken Ni- gerias r�ttigheter avseende havsbottnen, dess underlag och dess naturtillg�ngar kan ut�vas, b) Sverige avser Konungariket Sverige och innefattar n�r det anv�nds i geografisk be- tydelse Sveriges territorium, Sveriges territori- alvatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folkr�ttens regler, ut�var suver�na r�ttigheter eller juris- diktion, </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 2005:456 (c) the terms a Contracting State and the other Contracting State mean Nigeria or Sweden, as the context requires; (d) the term person includes an indivi- dual, a company and any other body of per- sons; (e) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes; (f) the term enterprise applies to the car- rying on of any business; (g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term competent authority means: (i) in Nigeria, the Minister of Finance or his authorised representative; (ii) in Sweden, the Minister of Finance, his authorised representative or the authority which is designated as a competent authority for the purposes of this Agreement; (i) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (j) the term national means: (i) any individual possessing the citizenship or nationality of a Contracting State; (ii) any legal person, partnership, associ- ation or other entity deriving its status as such from the laws in force in a Contracting State; (k) the term business includes the perfor- mance of professional services and of other activities of an independent character. 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 the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. c) en avtalsslutande stat och den andra avtalsslutande staten avser Nigeria eller Sverige, beroende p� sammanhanget, d) person inbegriper fysisk person, bolag och annan sammanslutning, e) bolag avser juridisk person eller annan som vid beskattningen behandlas som en juri- disk person, f) f�retag avser bedrivandet av varje form av r�relse, g) f�retag i en avtalsslutande stat och f�- retag i den andra avtalsslutande staten avser f�retag som bedrivs av person med hemvist i en avtalsslutande stat respektive f�retag som bedrivs av person med hemvist i den andra av- talsslutande staten, h) beh�rig myndighet avser: 1) i Nigeria, finansministern eller dennes befullm�ktigade ombud, 2) i Sverige, finansministern, dennes befull- m�ktigade ombud eller den myndighet �t vil- ken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, i) internationell trafik avser transport med skepp eller luftfartyg som anv�nds av ett f�re- tag i en avtalsslutande stat utom d� skeppet el- ler luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande staten, j) medborgare avser: 1) fysisk person som har medborgarskap i en avtalsslutande stat, 2) juridisk person, handelsbolag, associa- tion eller annan sammanslutning som bildats enligt den lagstiftning som g�ller i en avtals- slutande stat, k) r�relse innefattar ut�vandet av fritt yrke och annan sj�lvst�ndig verksamhet. 2. D� en avtalsslutande stat till�mpar avtalet vid en viss tidpunkt anses, s�vida inte sam- manhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den sta- tens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till�mpas och skall den betydelse uttrycket har enligt g�llande skattelagstiftning i n�mnda stat �ga f�retr�de framf�r den bety- delse uttrycket har enligt n�gon annan lagstift- ning i denna stat. </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 2005:456 Article 4 Resident 1. For the purposes of this Agreement, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domi- cile, residence, place of management, place of incorporation or any other criterion of a si- milar nature, and also includes that State, any governmental body or agency, political subdi- vision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of in- come from sources in that State or capital situ- ated therein. 2. Where by reason of the provisions of pa- ragraph 1 of this Article an individual is a resi- dent of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be de- emed 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 habi- tual 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 endeavour to settle the question by mutual agreement. 3. Where by reason of the provisions of pa- ragraph 1 of this Article a person other than an individual is a resident of both Contracting States, the competent authorities of the Con- tracting States shall endeavour to settle the question by mutual agreement. Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal avser ut- trycket person med hemvist i en avtalsslu- tande stat person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av do- micil, bos�ttning, plats f�r f�retagsledning, bolagsbildning eller annan liknande omst�n- dighet och innefattar ocks� denna stat, dess of- fentligr�ttsliga organ eller institutioner, poli- tiska underavdelningar eller lokala myndighe- ter. Detta uttryck inbegriper emellertid inte person som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat eller f�r f�r- m�genhet bel�gen d�r. 2. D� p� grund av best�mmelserna i punkt 1 i denna artikel fysisk person har hemvist i b�da avtalsslutande staterna, best�ms hans hemvist p� f�ljande s�tt: a) han anses ha hemvist endast i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist endast i den stat med vilken hans personliga och 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 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 inte �r medborgare i n�gon av dem, skall de beh�riga myndigheterna i de avtalsslutande staterna s�ka avg�ra fr�gan genom �msesidig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 i denna artikel annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, skall de beh�riga myndigheterna i de avtals- slutande staterna s�ka avg�ra fr�gan genom �msesidig �verenskommelse. </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 2005:456 Article 5 Permanent establishment 1. For the purposes of this Agreement, the term permanent establishment means a 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; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resour- ces; (g) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities last more than six months; and (h) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activi- ties of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than six months within any twelve-month period. 3. Notwithstanding the preceding provi- sions of this Article, the term permanent establishment shall be deemed not to include: (a) the use of facilities solely for the pur- pose of storage or display of goods or mer- chandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; (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; Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal avser ut- trycket fast driftst�lle en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�retags verksamhet helt eller delvis bedrivs. 2. Uttrycket fast driftst�lle innefattar s�r- skilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar, g) plats f�r byggnads-, anl�ggnings-, mon- terings- eller installationsverksamhet och verksamhet som best�r av �vervakning i an- slutning d�rtill, men endast om verksamheten p�g�r l�ngre tid �n sex m�nader, och h) tillhandah�llandet av tj�nster, inklusive konsulttj�nster, av ett f�retag genom anst�llda eller annan personal som anlitas av f�retaget f�r s�dant �ndam�l, men endast om s�dan verksamhet p�g�r (avseende samma eller en d�rtill h�rande verksamhet) inom en avtalsslu- tande stat under en tidsperiod eller tidsperio- der som sammanlagt �verstiger sex m�nader inom en tolvm�nadersperiod. 3. 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 eller utst�llning av f�retaget tillh�riga varor, b) innehavet av ett f�retaget tillh�rigt varu- lager uteslutande f�r lagring eller utst�llning, 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, </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 2005:456 (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) of this paragraph, provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 4. The term permanent establishment shall include a fixed place of business used as a sales outlet notwithstanding the fact that such fixed place of business is otherwise maintained for any of the activities mentioned in paragraph 3 of this Article. 5. 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. 6. A person, other than an agent of an inde- pendent status to whom paragraph 5 of this Article applies, who acts in a Contracting State on behalf of an enterprise of the other Contracting State shall, unless the activities of such person are limited to those mentioned in paragraph 3 of this Article 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 pa- ragraph, be deemed to be a permanent estab- lishment of that enterprise in the first-mentio- ned State if: (a) he has, and habitually exercises in that State, an authority to conclude contracts or carries on any business activities on behalf of the enterprise, or (b) he habitually secures orders for the sales of goods or merchandise in that State exclusi- vely or almost exclusively on behalf of the en- terprise or other enterprises controlled by it or which have a controlling interest in it. e) innehavet av en stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att f�r f�reta- get bedriva annan verksamhet av f�rberedande eller bitr�dande art, f) innehavet av en stadigvarande plats f�r aff�rsverksamhet uteslutande f�r n�gon kom- bination av verksamheter som anges i a) till e) ovan, under f�ruts�ttning att hela den verk- samhet som bedrivs vid den stadigvarande platsen f�r aff�rsverksamhet p� grund av denna kombination �r av f�rberedande eller bitr�dande art. 4. Uttrycket fast driftst�lle skall anses innefatta en stadigvarande plats f�r aff�rsverk- samhet som anv�nds som f�rs�ljningsst�lle oavsett om denna stadigvarande plats f�r af- f�rsverksamhet i �vrigt anv�nds f�r verksam- heter som anges i punkt 3 i denna artikel. 5. F�retag i en avtalsslutande stat anses inte ha fast driftst�lle i den andra avtalsslutande staten endast p� den grund att f�retaget bedri- ver aff�rsverksamhet i denna stat genom f�r- medling av m�klare, kommission�r eller an- nan oberoende representant, under f�ruts�tt- ning att s�dana personer d�rvid bedriver sin sedvanliga aff�rsverksamhet. 6. En person, som inte �r en s�dan obero- ende representant p� vilken punkt 5 i denna ar- tikel till�mpas, och som �r verksam i en av- talsslutande stat f�r ett f�retag i den andra av- talsslutande staten skall, om inte den verksam- het som personen bedriver �r begr�nsad till s�dan som anges i punkt 3 i denna artikel 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, anses utg�ra ett fast driftst�lle f�r detta f�retag i den f�rstn�mnda staten om: a) personen har och i denna stat regelm�s- sigt anv�nder fullmakt att sluta avtal eller d�r bedriver aff�rsverksamhet i f�retagets namn, eller b) personen regelm�ssigt s�krar order f�r f�rs�ljning av varor i denna stat uteslutande eller n�stan uteslutande f�r detta f�retags r�k- ning eller andra f�retag som kontrolleras av det eller innehar en kontrollerande andel av det. </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 2005:456 7. The fact that a company which is a resi- dent of a Contracting State controls or is con- trolled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise) shall not of itself constitute either company a per- manent establishment of the other. Article 6 Income from immovable property 1. Income derived by a resident of a Cont- racting State from immovable property (in- cluding income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term immovable property shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, buildings, usufruct of immov- able property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 of this Ar- ticle shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. The provisions of paragraphs 1 and 3 of this Article shall also apply to the income from immovable property of an enterprise. Article 7 Business profits 1. The profits of an enterprise of a Contract- ing State shall be taxable only in that State un- less the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar el- ler kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� annat s�tt), medf�r inte i och f�r sig att n�gotdera bolaget utg�r fast driftst�lle f�r det andra. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (d�ri inbegripet inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Uttrycket fast egendom har den bety- delse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r bel�- gen. Uttrycket inbegriper dock alltid tillbeh�r till fast egendom, levande och d�da inventa- rier i lantbruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privatr�tten om fast egendom till�mpas, byggnader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga el- ler fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan naturtillg�ng. Skepp, b�tar och luftfar- tyg anses inte vara fast egendom. 3. Best�mmelserna i punkt 1 i denna artikel till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, genom uthyrning eller annan anv�ndning av fast egendom. 4. Best�mmelserna i punkterna 1 och 3 i denna artikel till�mpas �ven p� inkomst av fast egendom som tillh�r f�retag. Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en av- talsslutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�- relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver </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 2005:456 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: (a) that permanent establishment; (b) sales in that other State of goods or mer- chandise of the same or similar kind as those sold through that permanent establishment; or (c) other business activities carried on in that other State of the same or similar kind as those effected through that permanent estab- lishment. 2. Subject to the provisions of paragraph 3 of this Article, where an enterprise of a Con- tracting State carries on business in the other Contracting State through a permanent estab- lishment situated therein, there shall in each Contracting State be attributed to that perma- nent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as de- ductions expenses which are shown to have been incurred for the purposes of the business of the permanent establishment, including ex- ecutive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or el- sewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of ac- tual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of pa- tents or other rights, or by way of commission, for specific services performed or for manage- ment, or, except in the case of a banking enter- prise, by way of interest on moneys lent to the permanent establishment. Likewise, no ac- count shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses) by the per- manent establishment to the head office of the enterprise or any of its other offices, by way of r�relse p� nyss angivet s�tt, f�r f�retagets in- komst beskattas i den andra staten, men endast s� stor del d�rav som �r h�nf�rlig till: a) det fasta driftst�llet, b) f�rs�ljning i denna andra stat av varor av samma eller liknande slag som de som s�ljs genom det fasta driftst�llet, eller c) annan aff�rsverksamhet som bedrivs i denna andra stat vilken �r av samma eller lik- nande slag som den som bedrivs genom 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 i denna artikel f�ranleder annat, i vardera avtalsslutande sta- ten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�r- vat, om det varit ett frist�ende f�retag, som be- drivit verksamhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat aff�rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fast driftst�lles in- komst medges avdrag f�r utgifter som kan vi- sas ha uppkommit f�r det fasta driftst�llet, h�runder inbegripna utgifter f�r f�retagets led- ning och allm�nna f�rvaltning, oavsett om ut- gifterna uppkommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. Av- drag medges emellertid inte f�r belopp, om n�got, som det fasta driftst�llet betalat till f�- retagets huvudkontor eller n�got av dess andra kontor (om inte beloppen utg�r ers�ttning f�r faktiska utgifter) i form av royalty, avgifter el- ler andra liknande betalningar f�r nyttjandet av patent eller andra r�ttigheter, eller i form av ers�ttning f�r s�rskilda tj�nster eller f�r f�re- tagsledning, eller, utom i fr�ga om bankf�re- tag, i form av r�nta p� kapital utl�nat till det fasta driftst�llet. P� samma s�tt skall, vid be- st�mmandet av det fasta driftst�llets inkomst, inte beaktas belopp som det fasta driftst�llet debiterat f�retagets huvudkontor eller n�got av dess andra kontor (om inte beloppen utg�r ers�ttning f�r faktiska utgifter) i form av roy- alty, avgifter eller andra liknande betalningar f�r nyttjandet av patent eller andra r�ttigheter, eller i form av ers�ttning f�r s�rskilda tj�nster </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 2005:456 royalties, fees or other similar payments in re- turn for the use of patents or other rights, or by way of commission for specific services per- formed or for management, or, except in the case of a banking enterprise, by way of inte- rest on moneys lent to the head office of the enterprise or any of its other offices. 4. No profits shall be attributed to a perma- nent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. Pro- vided that where that permanent establishment is also used as a sales outlet for the goods or merchandise so purchased the profits on such sales may be attributed to that permanent establishment. For the purpose of this para- graph sales outlet shall be deemed to have the same meaning as in paragraph 4 of Article 5. 5. For the purposes of the preceding para- graphs, the profits to be attributed to the per- manent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 6. Where profits include items of income which are dealt with separately in other Artic- les 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. A resident of a Contracting State shall on reciprocal basis be exempt from tax in the other Contracting State in respect of profits or gains derived from the operations of ships or aircraft in international traffic. 2. With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of paragraph 1 of this Article shall apply only to such part of the profits as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. 3. The provisions of paragraph 1 of this Ar- ticle shall also apply to profits from the parti- cipation in a pool, a joint business or an inter- national operating agency. eller f�retagsledning, eller, utom i fr�ga om bankf�retag, i form av r�nta p� kapital utl�nat till f�retagets huvudkontor eller n�got annat av dess kontor. 4. Inkomst h�nf�rs inte till fast driftst�lle endast av den anledningen att varor ink�ps ge- nom det fasta driftst�llets f�rsorg f�r f�retaget. Detta g�ller under f�ruts�ttning att, i fall d� det fasta driftst�llet �ven anv�nds som f�rs�lj- ningsst�lle f�r de varor som k�ps in, inkom- ster som uppkommer vid s�dan f�rs�ljning h�nf�rs till det fasta driftst�llet. Vid till�mp- ningen av denna punkt skall uttrycket f�rs�lj- ningsst�lle anses ha samma inneb�rd som i ar- tikel 5 punkt 4. 5. Vid till�mpningen av f�reg�ende punk- ter best�ms inkomst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. 6. Ing�r i inkomst av r�relse inkomst som behandlas s�rskilt i andra artiklar av detta av- tal, ber�rs best�mmelserna i dessa artiklar inte av best�mmelserna i denna artikel Artikel 8 Sj�fart och luftfart 1. En person med hemvist i en avtalsslu- tande stat skall, under f�ruts�ttning av �msesi- dighet, undantas fr�n beskattning i den andra avtalsslutande staten p� inkomst eller vinst som f�rv�rvas genom anv�ndningen av skepp eller luftfartyg i internationell trafik. 2. Best�mmelserna i punkt 1 i denna artikel till�mpas p� inkomst som f�rv�rvas av luft- fartskonsortiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av in- komsten som motsvarar den andel av konsor- tiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. 3. Best�mmelserna i punkt 1 i denna artikel till�mpas �ven p� inkomster som f�rv�rvas ge- nom deltagande i en pool, ett gemensamt f�re- tag eller en internationell driftsorganisation. </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 2005:456 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 those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enter- prise of the other Contracting State has been charged to tax in that other State and the pro- fits so included are profits which would have accrued to the enterprise of the first-mentio- ned State if the conditions made between the two enterprises had been those which would have been made between independent enter- prises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In deter- mining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contract- ing States shall if necessary consult each other. Article 10 Dividends 1. Dividends paid by a company which is a resident of a Contracting State to a resident of Artikel 9 F�retag med intressegemenskap 1. I fall d� a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrol- len av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, el- ler b) samma personer direkt eller indirekt del- tar i ledningen eller kontrollen av s�v�l ett f�- retag i en avtalsslutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. Om mellan f�retagen i fr�ga om handelsf�r- bindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra obe- roende f�retag, f�r all inkomst, som utan s�- dana villkor skulle ha tillkommit det ena f�re- taget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�knas i detta f�retags inkomst och beskattas i �verensst�m- melse d�rmed. 2. I fall d� en avtalsslutande stat i inkom- sten f�r ett f�retag i denna stat inr�knar och i �verensst�mmelse d�rmed beskattar in- komst, f�r vilken ett f�retag i den andra av- talsslutande staten beskattats i denna andra stat, samt den s�lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retaget i den f�rstn�mnda staten om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�- retag, skall denna andra stat genomf�ra veder- b�rlig justering av det skattebelopp som p�- f�rts f�r inkomsten d�r. Vid s�dan justering iakttas �vriga best�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna �verl�gger vid behov med varandra. Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person med hemvist i </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 2005:456 the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resi- dent of the other Contracting State, the tax so charged shall not exceed: (a) 7.5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 10 per cent of the capital of the com- pany paying the dividends; (b) 10 per cent of the gross amount of the dividends in all other cases. The competent authorities of the Contract- ing States may by mutual agreement settle the mode of application of these limitations. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term dividends as used in this Ar- ticle means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the pro- visions of Article 7 shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment si- den andra avtalsslutande staten f�r beskattas i denna andra stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som beta- lar utdelningen har hemvist, enligt lagstift- ningen i denna stat. Om den som har r�tt till utdelningen har hemvist i den andra avtalsslu- tande staten f�r skatten inte �verstiga: a) 7,5 procent av utdelningens bruttobelopp, om den som har r�tt till utdelningen �r ett bo- lag (med undantag f�r handelsbolag) som di- rekt innehar minst 10 procent av det utbeta- lande bolagets kapital, b) 10 procent av utdelningens bruttobelopp i �vriga fall. De beh�riga myndigheterna i de avtalsslu- tande staterna kan tr�ffa �verenskommelse om s�ttet att genomf�ra dessa begr�nsningar. Denna punkt ber�r inte bolagets beskattning f�r den vinst av vilken utdelningen betalas. 3. Med uttrycket utdelning f�rst�s i denna artikel inkomst av aktier eller andra r�ttighe- ter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra r�ttigheter i bo- lag som enligt lagstiftningen i den stat d�r det utdelande bolaget har hemvist vid beskatt- ningen behandlas p� samma s�tt som inkomst av aktier. 4. Best�mmelserna i punkterna 1 och 2 i denna artikel till�mpas inte, om den som har r�tt till utdelningen har hemvist i en avtalsslu- tande stat och bedriver r�relse i den andra av- talsslutande staten, d�r bolaget som betalar ut- delningen har hemvist, fr�n d�r bel�get fast driftst�lle, samt den andel p� grund av vilken utdelningen betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�m- pas best�mmelserna i artikel 7. 5. Om bolag med hemvist i en avtalsslu- tande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle i denna andra stat, och ej heller p� bolagets icke </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 2005:456 tuated in that other State, nor subject the com- pany's undistributed profits to a tax on the company's undistributed profits, even if the di- vidends paid or the undistributed profits con- sist wholly or partly of profits or income aris- ing in such other State. 6. The provisions of this Article shall not apply if the right giving rise to the dividend was created or assigned mainly for the pur- pose of taking advantage of this Article and not for bona-fide commercial reasons. 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 7.5 per cent of the gross amount of the interest. The competent authori- ties of the Contracting States may by mutual agreement settle the mode of application of this limitation. 3. Notwithstanding the provisions of para- graph 2 of this Article, interest mentioned in paragraph 1 of this Article shall be taxable only in the Contracting State where the benefi- cial owner of the interest is a resident if one of the following requirements is fulfilled: (a) the recipient of the interest is the Con- tracting State itself, a statutory body, a politi- cal subdivision, a local authority thereof or any other agency or instrumentality thereof; or (b) the interest is paid in respect of a loan which has been guaranteed by the Govern- ment of the Contracting State where the payer of the interest is a resident; or (c) in the case of Sweden, the interest is paid in respect of a loan granted or guaranteed by the Swedish International Development Cooperation Agency (SIDA), the Swedish Ex- port Credit Corporation (SEK), Swedfund In- utdelade vinst ta ut en skatt som utg�r p� bola- gets icke utdelade vinst, �ven om utdelningen eller den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. 6. Best�mmelserna i denna artikel skall inte till�mpas om den r�ttighet som givit upphov till utdelningen bildats eller placerats huvud- sakligen i syfte att uppn� f�rdelar i denna arti- kel och inte av verkliga aff�rsm�ssiga sk�l. 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 7,5 procent av r�ntans bruttobelopp. De beh�- riga myndigheterna i de avtalsslutande sta- terna kan tr�ffa �verenskommelse om s�ttet att genomf�ra denna begr�nsning. 3. Utan hinder av best�mmelserna i punkt 2 i denna artikel skall r�nta som anges i punkt 1 i denna artikel beskattas endast i den avtalsslu- tande stat i vilken den som har r�tt till r�ntan har hemvist om n�gon av f�ljande f�ruts�tt- ningar �r uppfyllda: a) mottagaren av r�ntan �r en avtalsslutande stat, ett av dess offentligr�ttsliga organ eller en av dess politiska underavdelningar, lokala myndigheter eller n�gon annan av dess institu- tioner eller organ, eller b) r�ntan betalas p� grund av ett l�n som har garanterats av regeringen i den avtalsslutande stat d�r den som betalar r�ntan har hemvist, el- ler c) betr�ffande Sverige, r�ntan betalas p� grund av ett l�n som beviljats eller garanterats av Styrelsen f�r internationellt utvecklings- samarbete (SIDA), AB Svensk Exportkredit (SEK), Swedfund International AB, Export- </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 2005:456 ternational AB, the Swedish Export Credits Guarantee Board (Exportkreditn�mnden) or any other institution of a public character with the objective to promote exports or develop- ment. 4. The term interest as used in this Article means income from debt claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the pur- pose of this Article. 5. The provisions of paragraphs 1, 2 and 3 of this Article shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment si- tuated therein and the debt-claim in respect of which the interest is paid is effectively con- nected with such permanent establishment. In such case the provisions of Article 7 shall apply. 6. 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 in connection with which the indebtedness on which the in- terest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated. 7. Where, by reason of a special relation- ship between the payer and the beneficial ow- ner or between both of them and some other person, the amount of the interest, having re- gard to the debt-claim for which it is paid, ex- ceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the kreditn�mnden (EKN) eller annan institution av offentligr�ttslig natur med syfte att fr�mja export eller utveckling. 4. Med uttrycket r�nta f�rst�s i denna ar- tikel inkomst av varje slags fordran, antingen den s�kerst�llts genom inteckning i fast egen- dom eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket �syftar s�rskilt inkomst av v�rdepapper som utf�rdats av staten och inkomst av obligationer eller debentures, d�ri inbegripet agiobelopp och vinster som h�nf�r sig till s�dana v�rde- papper, obligationer eller debentures. Straff- avgift p� grund av sen betalning anses inte som r�nta vid till�mpningen av denna artikel. 5. Best�mmelserna i punkterna 1, 2 och 3 i denna artikel till�mpas inte, om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslu- tande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�m- pas best�mmelserna i artikel 7. 6. R�nta anses h�rr�ra fr�n en avtalsslu- tande stat om utbetalaren �r en person med hemvist i denna stat. Om emellertid den per- son som betalar r�ntan, antingen han har hem- vist i en avtalsslutande stat eller inte, i en av- talsslutande stat har fast driftst�lle i samband med vilket den skuld uppkommit f�r vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet, anses r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet finns. 7. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan per- son r�ntebeloppet, med h�nsyn till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbin- delser inte f�relegat, till�mpas best�mmel- serna i denna artikel endast p� sistn�mnda be- lopp. I s�dant fall beskattas �verskjutande be- </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 2005:456 excess part of the payments shall remain tax- able according to the laws of each Contracting State, due regard being had to the other provi- sions of this Agreement. 8. The provisions of this Article shall not apply if the right or property giving rise to the interest was created or assigned mainly for the purpose of taking advantage of this Article and not for bona-fide commercial reasons. 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 7.5 per cent of the gross amount of the royalties. The competent authorities of the Contracting States may by mutual agreement settle the mode of applica- tion of this limitation. 3. The term royalties as used in this Ar- ticle means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scien- tific 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 concerning industrial, commercial or scientific experience. 4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situ- ated therein, and the right or property in re- spect of which the royalties are paid is effecti- lopp enligt lagstiftningen i vardera avtalsslu- tande staten med iakttagande av �vriga best�mmelser i detta avtal. 8. Best�mmelserna i denna artikel skall inte till�mpas om den r�ttighet eller den egendom som givit upphov till r�ntan tillskapats eller placerats huvudsakligen i syfte att uppn� f�r- delar i denna artikel och inte p� grund av verk- liga aff�rsm�ssiga sk�l. 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 7,5 procent av royaltyns bruttobelopp. De beh�riga myndigheterna i de avtalsslu- tande staterna kan tr�ffa �verenskommelse om s�ttet att genomf�ra denna begr�nsning. 3. Med uttrycket royalty f�rst�s i denna artikel varje slags betalning som tas emot s�- som ers�ttning f�r nyttjandet av eller f�r r�tten att nyttja upphovsr�tt till litter�rt, konstn�rligt eller vetenskapligt verk, h�ri inbegripet bio- graffilm eller film eller band f�r radio- eller televisionsuts�ndning, patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod eller f�r nytt- jandet av eller f�r r�tten att nyttja industriell, kommersiell eller vetenskaplig utrustning eller f�r upplysning om erfarenhetsr�n av industri- ell, kommersiell eller vetenskaplig natur. 4. Best�mmelserna i punkterna 1 och 2 i denna artikel till�mpas inte, om den som har r�tt till royaltyn har hemvist i en avtalsslu- tande stat och bedriver r�relse i den andra av- talsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle, samt den r�t- tighet eller egendom i fr�ga om vilken royal- tyn betalas �ger verkligt samband med det </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 2005:456 vely connected with such permanent establish- ment. In such case the provisions of Article 7 shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person pay- ing the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such roy- alties shall be deemed to arise in the State in which the permanent establishment is situated. 6. Where, by reason of a special relation- ship between the payer and the beneficial ow- ner or between both of them and some other person, the amount of the royalties, having re- gard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such 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. 7. The provisions of this Article shall not apply if the right or property giving rise to the royalties was created or assigned mainly for the purpose of taking advantage of this Article and not for bona-fide commercial reasons. Article 13 Capital gains 1. Gains derived by a resident of a Contract- ing State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State, 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 fasta driftst�llet. I s�dant fall till�mpas be- st�mmelserna i artikel 7. 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 i sam- band varmed skyldigheten att betala royaltyn uppkommit, och royaltyn belastar det fasta driftst�llet, anses royaltyn h�rr�ra fr�n den stat d�r det fasta driftst�llet finns. 6. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan per- son royaltybeloppet, med h�nsyn till det nytt- jande, den r�ttighet eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�r- bindelser inte f�relegat, till�mpas best�mmel- serna i denna artikel endast p� sistn�mnda be- lopp. I s�dant fall beskattas �verskjutande be- lopp enligt lagstiftningen i vardera avtalsslu- tande staten med iakttagande av �vriga best�mmelser i detta avtal. 7. Best�mmelserna i denna artikel skall inte till�mpas om den r�ttighet eller egendom som givit upphov till royaltyn tillskapats eller pla- cerats huvudsakligen i syfte att uppn� f�rdelar i denna artikel och inte av verkliga aff�rsm�s- siga sk�l. Artikel 13 Kapitalvinst 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 andelar i ett bolag vars tillg�ngar huvudsakli- gen 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 </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 2005:456 of a permanent establishment which an enter- prise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establish- ment (alone or with the whole enterprise), 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. With respect to gains derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of this para- graph shall apply only to such part of the gains as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. 4. Subject to the provisions of paragraph 1 of this Article, gains derived by a resident of a Contracting State from the alienation of shares in a company shall be taxable only in that State except if the alienator is an individual who has been a resident of the other Contract- ing State and who has become a resident of the first-mentioned Contracting State. In such case the gains may be taxed in the other Con- tracting State but only if the company, which shares are being alienated, is a resident of that other State and if the alienation of the shares occurs at any time during the ten years next following the date on which the individual has ceased to be a resident of that other State. Article 14 Income from employment 1. Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other similar remuneration derived by a resident of a Con- tracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Con- tracting State. If the employment is so exer- cised, such remuneration as is derived there- from may be taxed in that other State. i fast driftst�lle, vilket ett f�retag i en avtals- slutande stat har i den andra avtalsslutande staten, h�ri inbegripet vinst p� grund av �ver- l�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med hela f�retaget), f�r beskattas i denna andra stat. 3. Vinst som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av skepp eller luftfartyg som anv�nds i internationell trafik eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i denna stat. S�vitt avser vinst som f�rv�rvas av luft- fartskonsortiet Scandinavian Airlines System (SAS) skall best�mmelserna i denna punkt till- l�mpas endast i fr�ga om den del av vinsten som motsvarar den andel av konsortiet som innehas av SAS Sverige AB, den svenske del- �garen i SAS. 4. Om inte best�mmelserna i punkt 1 i denna artikel f�ranleder annat skall vinst som f�rv�rvas av en person med hemvist i en av- talsslutande stat p� grund av �verl�telse av an- delar i ett bolag beskattas endast i denna stat utom i fall d� �verl�taren �r en fysisk person som har haft hemvist i den andra avtalsslu- tande staten och f�tt hemvist i den f�rst- n�mnda avtalsslutande staten. I s�dant fall f�r vinsten beskattas i den andra avtalsslutande staten men endast om bolaget, vars andelar �verl�ts, har hemvist i den andra avtalsslu- tande staten och �verl�telsen sker vid n�got tillf�lle under de tio �r som f�ljer n�rmast efter det att den fysiska personen upph�rt att ha hemvist i denna andra stat. Artikel 14 Inkomst av anst�llning 1. Om inte best�mmelserna i artiklarna 15, 17 och 18 f�ranleder annat, beskattas l�n och annan liknande ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning, endast i denna stat, s�- vida inte arbetet utf�rs i den andra avtalsslu- tande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet be- skattas d�r. </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 2005:456 2. Notwithstanding the provisions of para- graph 1 of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Con- tracting State shall be taxable only in the first- mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the ag- gregate 183 days in any twelve-month period commencing or ending in the fiscal year con- cerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) the remuneration is not borne by a per- manent establishment 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. Where a resident of Swe- den derives remuneration in respect of an employment exercised aboard an aircraft ope- rated in international traffic by the air trans- port consortium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. Article 15 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 16 Artistes and sportspersons 1. Notwithstanding the provisions of Article 14, income derived by a resident of a Con- tracting State as an artiste, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his perso- 2. Utan hinder av best�mmelserna i punkt 1 i denna artikel beskattas ers�ttning, som per- son med hemvist i en avtalsslutande stat upp- b�r f�r arbete som utf�rs i den andra avtalsslu- tande staten, endast i den f�rstn�mnda staten, om a) mottagaren vistas i den andra staten un- der tidsperiod eller tidsperioder som samman- lagt inte �verstiger 183 dagar under en tolv- m�nadersperiod som b�rjar eller slutar under beskattnings�ret i fr�ga, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra staten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar fast driftst�lle som arbetsgivaren har i den andra staten. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat, beskattas i denna stat. Om en person med hemvist i Sverige uppb�r ers�ttning f�r arbete utf�rt ombord p� luftfar- tyg som anv�nds i internationell trafik av luft- fartskonsortiet Scandinavian Airlines System (SAS), skall s�dan ers�ttning beskattas endast i Sverige. Artikel 15 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 i annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artikel 16 Artister och sportut�vare 1. Utan hinder av best�mmelserna i artikel 14 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom sin per- sonliga verksamhet i den andra avtalsslutande staten i egenskap av artist, s�som teater- eller </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 2005:456 nal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal acti- vities exercised by an artiste or a sportsperson in his capacity as such accrues not to the ar- tiste or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the artiste or sportsperson are exercised. Article 17 Pensions, annuities and similar payments 1. Pensions and other similar remuneration, disbursements 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 pay- ments in return for adequate and full conside- ration in money or moneys worth. Article 18 Government service 1. (a) Salaries, wages and other remunera- tion, other than a pension, paid by a Contract- ing State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such salaries, wages and other remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resi- dent of that State who: (i) is a national of that State; or filmsk�despelare, radio- eller televisionsartist eller musiker, eller i egenskap av sportut�vare, beskattas i denna andra stat. 2. Utan hinder av best�mmelserna i artik- larna 7 och 14 f�r, i fall d� inkomst genom personlig verksamhet som artist eller sport- ut�vare bedriver i denna egenskap inte till- faller artisten eller sportut�varen personligen utan annan person, denna inkomst beskattas i den avtalsslutande stat d�r artisten eller sport- ut�varen bedriver verksamheten. Artikel 17 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 en person med hemvist i den andra avtalsslutande staten, f�r beskattas 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. Artikel 18 Offentlig tj�nst 1. a) L�n och annan ers�ttning, med undan- tag f�r pension, som betalas av en avtalsslu- tande stat, en av dess politiska underavdel- ningar eller lokala myndigheter till fysisk per- son p� grund av arbete som utf�rts i denna stats, underavdelnings eller myndighets tj�nst, beskattas endast i denna stat. b) S�dan l�n och annan ers�ttning beskattas emellertid endast i den andra avtalsslutande staten om arbetet utf�rs i denna andra stat och personen i fr�ga har hemvist i denna stat och 1) �r medborgare i denna stat, eller </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 2005:456 (ii) did not become a resident of that State solely for the purpose of rendering the servi- ces. 2. The provisions of Articles 14, 15 and 16 shall apply to remuneration in respect of servi- ces rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. Article 19 Students and trainees Payments which a student or business trai- nee or apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is pre- sent in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, pro- vided that such payments arise from sources outside that State. Article 20 Teachers and researchers 1. Notwithstanding the provisions of Article 14, a professor or teacher who visits a Con- tracting State for the purpose of teaching or re- search at a university or any other similarly re- cognized educational institution in that State and who, immediately before that visit, was a resident of the other Contracting State shall be exempt from tax in the first-mentioned State in respect of any remuneration for such teach- ing and research for a period not exceeding one year from the date of his first arrival in the first-mentioned State for such purposes, provi- ded that such remuneration is derived by him from sources in the other Contracting State. 2. The provisions of this Article shall not apply to income from research if such research is undertaken not in the public interest but wholly or mainly for the benefit of a specific person or persons. 2) inte fick hemvist i denna stat uteslutande f�r att utf�ra arbetet. 2. Best�mmelserna i artiklarna 14, 15 och 16 till�mpas p� ers�ttning som betalas p� grund av arbete som utf�rts i samband med r�- relse som bedrivs av en avtalsslutande stat, en av dess politiska underavdelningar eller lokala myndigheter. Artikel 19 Studerande och praktikanter Studerande, l�rling eller praktikant som har eller omedelbart f�re vistelsen i en avtalsslu- tande stat hade hemvist i den andra avtalsslu- tande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin undervisning eller praktik, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppeh�lle, sin under- visning eller praktik, om beloppen h�rr�r fr�n k�lla utanf�r denna stat. Artikel 20 L�rare och forskare 1. Utan hinder av best�mmelserna i artikel 14 skall en professor eller l�rare som vistas i en avtalsslutande stat i syfte att bedriva under- visning eller forskning vid ett universitet eller annan liknande erk�nd undervisningsanstalt i denna stat och som omedelbart f�re denna vis- telse hade hemvist i den andra avtalsslutande staten, undantas fr�n beskattning i den f�rst- n�mnda staten f�r ers�ttning f�r s�dan under- visning och forskning under en tidsperiod som inte �verstiger ett �r fr�n dagen f�r den f�rsta ankomsten i s�dant syfte till den f�rstn�mnda staten, under f�ruts�ttning att s�dan ers�ttning uppb�rs av honom fr�n k�llor i den andra av- talsslutande staten. 2. Best�mmelserna i denna artikel till�m- pas inte p� inkomster fr�n forskning om denna forskning inte bedrivs i allm�nt intresse utan helt eller huvudsakligen till f�rm�n f�r en eller flera specifika personer. </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 2005:456 Article 21 Other income 1. Items of income of a resident of a Con- tracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State. 2. The provisions of paragraph 1 of this Ar- ticle shall not apply to income, other than in- come from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Con- tracting State through a permanent establish- ment situated therein, and the right or property in respect of which the income is paid is effec- tively connected with such permanent estab- lishment. In such case the provisions of Ar- ticle 7 shall apply. 3. Notwithstanding the provisions of para- graphs 1 and 2 of this Article, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agree- ment and arising in the other Contracting State may also be taxed in that other State. Article 22 Elimination of double taxation 1. In the case of Nigeria: Subject to the provisions of the laws of Ni- geria regarding the allowance as a credit against Nigerian tax of tax payable in a terri- tory outside Nigeria (which shall not affect the general principle thereof) Swedish tax payable under the laws of Sweden and in accordance with this Agreement, whether directly or by deduction, on profits, income or chargeable gains from sources within Sweden (excluding in the case of a dividend, tax payable in re- spect of the profits out of which dividend is paid) shall be allowed as a credit against any Nigerian tax computed by reference to the same profits, income or chargeable gains by reference to which Swedish tax is computed. 2. In the case of Sweden: (a) Where a resident of Sweden derives in- come which under the laws of Nigeria and in Artikel 21 Annan inkomst 1. Inkomst som person med hemvist i en av- talsslutande stat f�rv�rvar och som inte be- handlas i f�reg�ende artiklar av detta avtal be- skattas endast i denna stat, oavsett varifr�n in- komsten h�rr�r. 2. Best�mmelserna i punkt 1 i denna artikel till�mpas inte p� inkomst, med undantag f�r inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle samt den r�ttighet eller egendom i fr�ga om vilken inkomsten be- talas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmel- serna i artikel 7. 3. Utan hinder av best�mmelserna i punk- terna 1 och 2 i denna artikel f�r inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg�ende artiklar av detta avtal och som h�rr�r fr�n den andra avtalsslutande staten, �ven beskattas i denna andra stat. Artikel 22 Undanr�jande av dubbelbeskattning 1. Betr�ffande Nigeria: I enlighet med nigeriansk lagstiftning ang�- ende avr�kning fr�n nigeriansk skatt av skatt som tas ut inom ett territorium utanf�r Nigeria (vilket inte skall p�verka den allm�nna princip som anges h�r) avr�knas svensk skatt som en- ligt svensk lag och i �verensst�mmelse med detta avtal tas ut antingen direkt eller genom skatteavdrag, p� inkomst eller vinst fr�n k�lla i Sverige (dock inte s�vitt avser utdelning, f�r skatt som tas ut p� den vinst av vilken utdel- ningen betalas), fr�n nigeriansk skatt som tas ut p� samma inkomst eller vinst. 2. Betr�ffande Sverige: a) Om en person med hemvist i Sverige f�r- v�rvar inkomst som enligt nigeriansk lagstift- </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 2005:456 accordance with the provisions of this Agree- ment may be taxed in Nigeria, 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 Nigerian 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 Nigeria, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Nigeria. (c) Notwithstanding the provisions of sub- paragraph (a) of this paragraph, dividends paid by a company which is a resident of Nigeria to a company which is a resident of Sweden shall be exempt from Swedish tax according to the provisions of Swedish laws governing the ex- emption 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 a permanent establishment in Nigeria, the term Nigerian tax paid shall be deemed to include the Nigerian tax which would have been paid but for any reduction or time-limi- ted exemption of tax granted under incentive provisions contained in Nigerian laws desig- ned to promote economic development to the extent that such exemption or reduction is granted for profits from the export of Nigerian products, the mining industry, the installation, operation or maintenance of fixed or mobile telecommunication systems and related equip- ment, industrial and manufacturing activities, oil and gas industry as well as agriculture and tourism (including restaurants and hotels), provided that the activities have been carried out in Nigeria. For the purpose of sub-para- graph (c) of this paragraph, a tax of 15 per cent shall be considered to have been paid for such activities under those conditions mentio- ned in the previous sentence. (e) For the purposes of sub-paragraph (a) of this paragraph the Nigerian tax paid in respect ning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Nigeria, skall Sverige med beaktande av best�mmelserna i svensk lagstiftning betr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de framdeles kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) fr�n den svenska skatten p� inkomsten avr�kna ett be- lopp motsvarande den nigerianska skatt som erlagts p� inkomsten. b) Om en person med hemvist i Sverige f�r- v�rvar inkomst som enligt best�mmelserna i detta avtal beskattas endast i Nigeria, f�r Sverige vid fastst�llandet av skattesatsen f�r svensk progressiv skatt beakta den inkomst som skall beskattas endast i Nigeria. c) Utan hinder av best�mmelserna i a) i denna punkt �r utdelning fr�n bolag med hem- vist i Nigeria till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt best�m- melserna i svensk lag om skattebefrielse f�r utdelning som betalas till svenska bolag fr�n bolag i utlandet. d) Vid till�mpningen av a) i denna punkt skall, i fall d� ett svenskt bolag har ett fast driftst�lle i Nigeria, uttrycket den nigerianska skatt som erlagts innefatta den nigerianska skatt som skulle ha erlagts om inte s�dan tids- begr�nsad befrielse fr�n eller neds�ttning av skatt medgivits enligt best�mmelser om skat- tel�ttnader i nigeriansk lag som syftar till att fr�mja ekonomisk utveckling till den del s�- dan befrielse eller neds�ttning medgivits f�r inkomster fr�n export av nigerianska produk- ter, gruvindustrin eller f�r installation, drift el- ler underh�ll av station�ra eller mobila tele- kommunikationssystem och d�rtill h�rande ut- rustning, industri- och tillverkningsverksam- het, olje- och gasindustrin samt jordbruk och turism (inklusive restauranger och hotell), un- der f�ruts�ttning att verksamheterna ut�vats i Nigeria. Vid till�mpningen av c) i denna punkt skall en skatt om 15 procent anses ha erlagts f�r s�dana verksamheter och under s�dana f�r- uts�ttningar som anges i f�reg�ende mening. e) Vid till�mpningen av a) i denna punkt skall nigeriansk skatt som erlagts med anled- </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 2005:456 of royalties received as a consideration for the use of any patent, design or model, plan, sec- ret formula or process, or for information con- cerning industrial, commercial or scientific experience, shall, where it has been used in the export of Nigerian products, the mining indu- stry, the installation, operation or maintenance of fixed or mobile telecommunication systems and related equipment, industrial and manu- facturing activities, oil and gas industry as well as agriculture and tourism (including res- taurants and hotels), provided that the activi- ties have been carried out in Nigeria, in addi- tion to the Nigerian tax actually paid be con- sidered to have been paid with an additional amount of 5 per cent, or if no such tax has been charged be considered to have been paid with 5 per cent, of the gross amount of such royalties. (f) The provisions of sub-paragraphs (d) and (e) shall apply only for the first ten years during which this Agreement is effective. This period may be extended by a mutual agree- ment between the competent authorities. Article 23 Non-discrimination 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the pro- visions of Article 1, also apply to persons who are not residents of one or both of the Con- tracting States. 2. The taxation on a permanent establish- ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activi- ties. This provision shall not be construed as obliging a Contracting State to grant to resi- dents of the other Contracting State any perso- ning av royalty som tagits emot f�r nyttjandet av patent, m�nster eller modell, ritning, hem- ligt recept eller hemlig tillverkningsmetod el- ler f�r upplysning om erfarenhetsr�n av indu- striell, kommersiell eller vetenskaplig natur, d�r r�ttigheten anv�nts f�r export av nigerian- ska produkter, gruvindustrin eller f�r installa- tion, drift eller underh�ll av station�ra eller mobila telekommunikationssystem och d�rtill h�rande utrustning, industri- och tillverk- ningsverksamhet, olje- och gasindustrin samt jordbruk och turism (inklusive restauranger och hotell), under f�ruts�ttning att verksamhe- terna ut�vats i Nigeria, anses utg�ra 5 procent ut�ver den skatt som faktiskt erlagts, eller om ingen skatt erlagts 5 procent, av royaltyns bruttobelopp. f) Best�mmelserna i d) och e) i denna punkt till�mpas endast under de f�rsta tio �ren under vilka detta avtal till�mpas. Denna tidsperiod kan utstr�ckas genom en �msesidig �verens- kommelse mellan de beh�riga myndigheterna. Artikel 23 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den andra avtalsslutande staten bli f�re- m�l f�r beskattning eller d�rmed samman- h�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sam- manh�ngande krav som medborgare i denna andra stat under samma f�rh�llanden �r eller kan bli underkastad. Utan hinder av best�m- melserna i artikel 1 till�mpas denna best�m- melse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslu- tande staterna. 2. Beskattningen av fast driftst�lle, som f�- retag i en avtalsslutande stat har i den andra avtalsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. Denna best�m- melse anses inte medf�ra skyldighet f�r en av- talsslutande stat att medge personer med hem- vist i den andra avtalsslutande staten s�dant </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 2005:456 nal allowances, reliefs or reductions for tax- ation purposes on account of civil status or fa- mily responsibilities which it grants to its own residents. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or pa- ragraph 6 of Article 12, apply, interest, royal- ties and other disbursements paid by an enter- prise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such en- terprise, be deductible under the same condi- tions as if they had been paid to a resident of the first-mentioned State. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subject in the first-mentioned State to any taxation or any requirement con- nected therewith which is other or more bur- densome than the taxation and connected re- quirements to which other similar enterprises of the first-mentioned State are or may be sub- jected. 5. The provisions of this Article shall, not- withstanding the provisions of Article 2, apply to taxes of every kind and description. Article 24 Mutual agreement procedure 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accord- ance with the provisions of this 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 23, to that of the Contracting State of which he is a national. The case must be presented within six years from the first notification of the action resulting in taxation not in accord- ance with the provisions of the Agreement. personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�ttning p� grund av civilst�nd eller f�rs�rjningsplikt som medges personer med hemvist i den egna sta- ten. 3. Utom i de fall d� best�mmelserna i arti- kel 9 punkt 1, artikel 11 punkt 7 eller artikel 12 punkt 6 till�mpas, �r r�nta, royalty och an- nan betalning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtals- slutande staten, avdragsgilla vid best�mman- det av den beskattningsbara inkomsten f�r s�- dant f�retag p� samma villkor som betalning till person med hemvist i den f�rstn�mnda sta- ten. 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. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i denna artikel p� skatter av varje slag och beskaffenhet. Artikel 24 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutande stat eller b�da avtalsslutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot be- st�mmelserna i detta avtal, kan han, utan att det p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordningar, 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 23 punkt 1, i den avtalsslutande stat d�r han �r medborgare. Saken skall l�ggas fram inom sex �r fr�n den tidpunkt d� perso- nen i fr�ga fick vetskap om den �tg�rd som gi- vit upphov till beskattning som strider mot be- st�mmelserna i avtalet. </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 2005:456 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agree- ment with the competent authority of the other Contracting State, with a view to the avoid- ance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Con- tracting States. 3. The competent authorities of the Con- tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult to- gether for the elimination of double taxation in cases not provided for in the Agreement. 4. The competent authorities of the Con- tracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding para- graphs. Article 25 Exchange of information 1. The competent authorities of the Con- tracting States shall exchange such informa- tion as is necessary for carrying out the provi- sions of this Agreement or of the domestic laws concerning taxes of every kind and de- scription imposed on behalf of the Contracting States, or of their political subdivisions or lo- cal authorities, insofar as the taxation there- under is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2. 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 (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in the first sentence. Such persons or authorities shall use the infor- 2. Om den beh�riga myndigheten finner in- v�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myn- digheten s�ka l�sa fr�gan genom �msesidig �verenskommelse med den beh�riga myndig- heten i den andra avtalsslutande staten i syfte att undvika beskattning som strider mot avta- let. �verenskommelse som tr�ffats 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 detta av- tal. 4. De beh�riga myndigheterna i de avtals- slutande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskom- melse i de fall som angivits i f�reg�ende punk- ter. Artikel 25 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtals- slutande staterna skall utbyta s�dana upplys- ningar som �r n�dv�ndiga f�r att till�mpa be- st�mmelserna i detta avtal eller i de avtalsslu- tande staternas interna lagstiftning i fr�ga om skatter av varje slag och beskaffenhet som tas ut f�r de avtalsslutande staterna eller f�r deras politiska underavdelningar eller lokala myn- digheter, i den m�n beskattningen enligt denna lagstiftning inte strider mot avtalet. Utbytet av upplysningar begr�nsas inte av artiklarna 1 och 2. 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 myn- digheter (d�ri inbegripet domstolar och f�r- valtningsorgan) som fastst�ller, uppb�r eller driver in de skatter som anges i f�rsta me- ningen eller handl�gger �tal eller besv�r i fr�ga om dessa skatter. Dessa personer eller </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 2005:456 mation only for such purposes. They may dis- close the information in public court proceed- ings or in judicial decisions. The competent authorities may through consultation, develop appropriate conditions, methods and tech- niques concerning the matters in respect of which such exchanges of information shall be made including, where appropriate, exchanges of information regarding tax avoidance. 2. In no case shall the provisions of para- graph 1 of this Article be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not ob- tainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would dis- close any trade, business, industrial, commer- cial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). Article 26 Limitations on benefits Notwithstanding any other provisions of this Agreement, where: (a) a company that is a resident of a Con- tracting State derives its income primarily from other States (i) from activities such as banking, shipp- ing, financing or insurance or (ii) from being the headquarters, co-ordina- tion centre or similar entity providing admi- nistrative services or other support to a group of companies which carry on business prima- rily in other States; and (b) such income would bear a significantly lower tax under the laws of that State than in- come from similar activities carried out within that State or from being the headquarters, co- ordination centre or similar entity providing myndigheter skall anv�nda upplysningarna endast f�r s�dana �ndam�l. De f�r yppa upp- lysningarna vid offentliga r�tteg�ngar eller i domstolsavg�randen. De beh�riga myndighe- terna kan tr�da i f�rbindelse med varandra f�r att best�mma l�mpliga villkor, metoder och f�rfaringss�tt f�r hur s�dant utbyte av infor- mation skall genomf�ras inklusive, d�r s� an- ses l�mpligt, utbyte av information g�llande skatteflykt. 2. Best�mmelserna i punkt 1 i denna artikel anses inte medf�ra skyldighet f�r en avtalsslu- tande stat att a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra av- talsslutande staten, b) l�mna upplysningar som inte �r tillg�ng- liga enligt lagstiftning eller sedvanlig admini- strativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, c) l�mna upplysningar som skulle r�ja af- f�rshemlighet, industri-, handels- eller yrkes- hemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �ver- l�mnande skulle strida mot allm�nna h�nsyn (ordre public). Artikel 26 Begr�nsningar av f�rm�ner Utan hinder av �vriga best�mmelser i detta avtal, om: a) bolag med hemvist i en avtalsslutande stat f�rv�rvar sina inkomster huvudsakligen fr�n andra stater 1) fr�n aktiviteter s�dana som bank-, sj�- farts-, finans- eller f�rs�kringsverksamhet, el- ler 2) genom att vara huvudkontor, coordina- tion centre eller liknande enhet som tillhanda- h�ller administrativa eller andra tj�nster till en grupp av f�retag som bedriver r�relse huvud- sakligen i andra stater, och b) s�dan inkomst beskattas v�sentligt l�gre enligt lagstiftningen i denna stat �n inkomster fr�n liknande verksamheter som bedrivs inom denna stat eller genom att vara huvudkontor, coordination centre eller liknande enhet som </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 2005:456 administrative services or other support to a group of companies which carry on business in that State, as the case may be, any provisions of this Agreement conferr- ing an exemption or a reduction of tax shall not apply to the income of such company or to the dividends paid by such company. Article 27 Members of diplomatic missions and consular posts Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions and consular posts under the general rules of international law or under the provi- sions of special agreements. Article 28 Entry into force 1. Each of the Contracting States shall no- tify the other of the completion of the proce- dures required by its laws 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 Nigeria: (i) in respect of withholding tax on income and taxes on capital gains derived by a non-re- sident, in relation to income and capital gains derived on or after the first day of January in the calendar year immediately following that in which the Agreement enters into force; (ii) in respect of other taxes, in relation to income of any basis period beginning on or af- ter the first day of January in the calendar year immediately following that in which the Agreement enters into force; tillhandah�ller administrativa eller andra tj�nster till en grupp av f�retag som bedriver sin verksamhet i denna stat, skall de best�mmelser i detta avtal som medger undantag fr�n beskattning eller reduk- tion av skatt inte till�mpas p� inkomst som s�- dant bolag f�rv�rvar och inte heller p� utdel- ning som betalas av s�dant bolag. Artikel 27 Medlemmar av diplomatisk beskickning och konsulat Best�mmelserna i detta avtal ber�r inte de privilegier vid beskattningen som enligt folk- r�ttens allm�nna regler eller best�mmelser i s�rskilda �verenskommelser tillkommer med- lemmar av diplomatisk beskickning eller kon- sulat. Artikel 28 Ikrafttr�dande 1. De avtalsslutande staterna skall p� diplo- matisk v�g underr�tta varandra om n�r de �t- g�rder vidtagits enligt respektive stats lagstift- ning som kr�vs f�r att detta avtal skall tr�da i kraft. 2. Avtalet tr�der i kraft den trettionde dagen efter det att den sista av dessa underr�ttelser tagits emot och skall d�refter till�mpas: a) i Nigeria: 1) i fr�ga om k�llskatter p� inkomst och skatter p� kapitalvinst som f�rv�rvas av en person som inte har hemvist i Nigeria, s�vitt avser inkomst och kapitalvinst som f�rv�rvas den 1 januari det kalender�r som f�ljer n�r- mast efter det �r d� avtalet tr�der i kraft eller senare, 2) i fr�ga om andra skatter, s�vitt avser in- komster h�nf�rliga till beskattningsperiod som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft el- ler senare, </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 2005:456 (b) in Sweden: (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the date on which the Agreement enters into force; (ii) in respect of other taxes on income and on capital gains, on taxes chargeable for any tax year beginning on or after the first day of January of the year next following the date on which the Agreement enters into force. Article 29 Termination This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agree- ment, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year. In such case, the Agreement shall cease to have effect: (a) in Nigeria: (i) in respect of withholding tax on income and taxes on capital gains derived by a non-re- sident, in relation to income and capital gains derived on or after the first day of January in the calendar year immediately following the end of the six-month period; (ii) in respect of other taxes, in relation to income of any basis period beginning on or af- ter the first day of January in the calendar year immediately following the end of the six- month period; (b) in Sweden: (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the end of the six-month period; (ii) in respect of other taxes on income and on capital gains, on income chargeable for any tax year beginning on or after the first day of January of the year next following the end of the six-month period. b) i Sverige: 1) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller senare, 2) i fr�ga om andra skatter p� inkomst och kapitalvinst, p� skatt som p�f�rs f�r beskatt- nings�r som b�rjar den 1 januari det �r som n�rmast f�ljer efter det �r d� avtalet tr�der i kraft eller senare. Artikel 29 Upph�rande Detta avtal skall f�rbli i kraft intill dess det s�gs upp av en avtalsslutande stat. En avtals- slutande stat kan p� diplomatisk v�g s�ga upp avtalet genom att minst sex m�nader f�re ut- g�ngen av n�got kalender�r h�rom skriftligen underr�tta den andra staten. I s�dant fall skall avtalet upph�ra att g�lla: a) i Nigeria: 1) i fr�ga om k�llskatter p� inkomst och skatter p� kapitalvinst som f�rv�rvas av per- son som inte har hemvist i Nigeria, s�vitt av- ser inkomst och kapitalvinst som f�rv�rvas den 1 januari det kalender�r som f�ljer n�r- mast efter utg�ngen av sexm�nadersperioden eller senare, 2) i fr�ga om andra skatter, s�vitt avser in- komster h�nf�rliga till beskattningsperiod som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter utg�ngen av sexm�nadersperio- den eller senare, b) i Sverige: 1) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter utg�ngen av sexm�naders- perioden eller senare, 2) i fr�ga om andra skatter p� inkomst och kapitalvinst, p� skatt som p�f�rs f�r beskatt- nings�r som b�rjar den 1 januari det �r som n�rmast f�ljer efter utg�ngen av sexm�naders- perioden eller senare. </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 2005:456 In witness whereof the undersigned being duly authorised thereto have signed this Agreement. Done at Stockholm, this 18th day of No- vember, 2004, in duplicate in the English language. For the Government of the Kingdom of Sweden Thomas �stros For the Government of the Federal Republic of Nigeria Alhaji Abubakar A. Tanko Protocol to the Agreement between the Kingdom of Sweden and the Federal Republic of Nigeria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains At the moment of signing the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains between the Kingdom of Sweden and the Federal Re- public of Nigeria, the Contracting States have agreed that the following provisions shall form an integral part of the Agreement: Article 5 1. It is agreed that if any agreement or con- vention between Nigeria and a member state of the Organisation for Economic Cooperation and Development (OECD) provides for a lon- ger time period than any of those provided for in sub-paragraph (g) or (h) of paragraph 2 of Article 5 (either generally or in respect of spe- cific activities), such longer time period or pe- riods shall automatically apply (either gen- erally or in respect of specific activities) if a resident of Nigeria carries on any such activi- ties in Sweden or if a resident of Sweden car- ries on any such activities in Nigeria, under the same conditions as if such longer time pe- riod or periods had been specified in those sub-paragraphs. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i Stockholm den 18 november 2004 i tv� exemplar p� engelska spr�ket. F�r Konungariket Sveriges regering Thomas �stros F�r Federala Republiken Nigerias regering Alhaji Abubakar A. Tanko Protokoll till avtalet mellan Konunga- riket Sverige och Federala Republiken Nigeria f�r undvikande av dubbelbe- skattning och f�rhindrande av skatte- flykt betr�ffande skatter p� inkomst och p� kapitalvinst Vid undertecknandet av avtalet f�r undvi- kande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och p� kapitalvinst mellan Konungariket Sverige och Federala Republiken Nigeria, har de avtalsslutande staterna kommit �verens om att f�ljande best�mmelser skall utg�ra en inte- grerande del av avtalet: Artikel 5 1. Om en �verenskommelse eller ett avtal mellan Nigeria och en medlemsstat i Organi- sationen f�r ekonomiskt samarbete och ut- veckling (OECD) f�reskriver en l�ngre tidspe- riod �n n�gon av dem som f�reskrivs i artikel 5 punkt 2 g) eller h) (antingen generellt eller i f�rh�llande till s�rskilda aktiviteter), skall s�- dan l�ngre tidsperiod eller s�dana l�ngre tids- perioder automatiskt till�mpas (antingen gene- rellt eller i f�rh�llande till s�rskilda aktivite- ter) om en person med hemvist i Nigeria be- driver s�dan verksamhet i Sverige eller om en person med hemvist i Sverige bedriver s�dan verksamhet i Nigeria, p� samma s�tt som om s�dan l�ngre tidsperiod eller s�dana l�ngre tidsperioder hade f�reskrivits i dessa punkter. </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 2005:456 2. It is agreed that if in any agreement or convention between Nigeria and a member state of the Organisation for Economic Coope- ration and Development (OECD) signed after the signing of this Agreement the word deliv- ery is included in a provision or provisions corresponding to sub-paragraph (a) or sub- paragraph (b) of paragraph 3 of Article 5, or both sub-paragraphs, sub-paragraphs (a) and (b) of paragraph 3 of Article 5 of this Agree- ment shall automatically be applied as if the word delivery had been so included from the same time when the agreement or conven- tion between Nigeria and the third state be- comes effective. Article 7 It is agreed that the provisions of sub-para- graphs (b) and (c) of paragraph 1 of Article 7 shall apply only where sales and business acti- vities are effected directly by the enterprise in the other Contracting State through other out- lets than the permanent establishment for the purpose of depleting the profits that would otherwise have been attributable to the perma- nent establishment and (i) the profits of the permanent establish- ment are not determined on the basis of the to- tal amount received by the enterprise, but are determined on the basis of the remuneration which it is expected to make if it were a dis- tinct and independent enterprise engaged in the same or similar activities under the same or similar conditions; (ii) the profits of such permanent establish- ment are not determined on the basis of the to- tal amount of the contract, but are determined on the basis of that part of the contract which is effectively carried out by the permanent es- tablishment. Article 8 1. If the competent authorities of the Con- tracting States by mutual agreement conclude that profits are derived by a resident or resi- dents of a Contracting State from the opera- tion of ships or aircraft in international traffic 2. Om en �verenskommelse eller ett avtal mellan Nigeria och en medlemsstat i Organi- sationen f�r ekonomiskt samarbete och ut- veckling (OECD), som undertecknas efter un- dertecknandet av detta avtal, ordet utl�m- nande inkluderas i en best�mmelse eller i be- st�mmelser som motsvarar artikel 5 punkt 3 a) eller b), eller i b�da dessa punkter, skall artikel 5 punkt 3 a) och b) automatiskt till�mpas som om ordet utl�mnande hade inkluderats p� detta s�tt fr�n och med den tidpunkt d� avtalet mellan Nigeria och denna tredje stat b�rjar att till�mpas. Artikel 7 Best�mmelserna i artikel 7 punkt 1 b) och c) till�mpas endast i fall d� f�retagets f�rs�ljning och aff�rsverksamhet i den andra avtalsslu- tande staten p�verkas negativt p� grund av att andra f�rs�ljningsst�llen �n det fasta driftst�l- let gynnas genom att tillf�ras inkomster som annars skulle ha varit h�nf�rliga till det fasta driftst�llet, och 1) inkomsterna i det fasta driftst�llet inte best�ms p� grundval av det totala beloppet som f�retaget erh�ller utan p� grundval av den ers�ttning som driftst�llet kan antas ha erh�llit om det varit ett frist�ende f�retag, som bedri- vit verksamhet av samma eller liknande slag under samma eller liknande villkor, 2) inkomsterna i ett s�dant fast driftst�lle inte best�ms p� grundval av den totala kon- traktssumman utan p� grundval av den del av kontraktet som fullg�rs vid det fasta driftst�l- let. Artikel 8 1. Om de beh�riga myndigheterna i de av- talsslutande staterna genom �msesidig �ver- enskommelse enas om att inkomst som f�rv�r- vas av en eller flera personer med hemvist i en avtalsslutande stat fr�n anv�ndningen av </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 2005:456 to or from places in the other Contracting State and that such profits are not derived by a resident or residents of the other Contracting State from the operation of ships or aircraft in international traffic to or from places in the first-mentioned State, and that such situation has a permanent nature, then the condition of reciprocity envisaged in paragraph 1 of Article 8 for tax exemption is not met. In such case the tax charged shall not exceed 1 per cent of the earnings of the enterprise derived from the other Contracting State. For the purpose of the foregoing sentence, the term earnings means income derived by a resident of a Contracting State from the carriage of passengers, mail, livestock or goods boarded or loaded in the other Contracting State, less refunds and pay- ments of wages and salaries of ground staff and excluding income derived from the carri- age of passengers, mail, livestock or goods which are brought to that other State solely for transhipments or transfers. 2. If any agreement or convention for the avoidance of double taxation, or protocol thereto, or any other international arrangement concluded after the date of the signing of this Agreement between Nigeria and a third State provides for rates of taxation (including nil ra- tes) on the profits derived from the operation of ships or aircraft in international traffic which are lower than the rate provided for un- der this Protocol, then the same lower rate shall apply under this Agreement and shall have effect from the latter of the dates of which this Agreement or the relevant conven- tion, agreement, protocol or other internatio- nal arrangement between Nigeria and a third state becomes effective. Articles 10, 11 and 12 In respect of paragraph 6 of Article 10, pa- ragraph 8 of Article 11 and paragraph 7 of Ar- ticle 12, it is agreed that when a Contracting skepp eller luftfartyg i internationell trafik till eller fr�n platser i den andra avtalsslutande staten och att motsvarande inkomster inte f�r- v�rvas av en eller flera personer med hemvist i den andra avtalsslutande staten fr�n anv�nd- ningen av skepp eller luftfartyg i internationell trafik till eller fr�n platser i den f�rstn�mnda staten, samt att detta f�rh�llande �r av perma- nent natur, anses kravet p� �msesidighet som f�reskrivs i artikel 8 punkt 1 f�r skattebe- frielse inte uppfyllt. Vid s�dant f�rh�llande skall den skatt som tas ut inte �verstiga en pro- cent av de inkomster som f�retaget f�rv�rvar fr�n den andra avtalsslutande staten. Vid till- l�mpningen av f�reg�ende mening skall med uttrycket inkomst, f�rst�s inkomst som f�r- v�rvas av en person med hemvist i en avtals- slutande stat fr�n transport av passagerare, post, boskap eller gods som stiger ombord el- ler lastas i den andra avtalsslutande staten med avdrag f�r �terbetalningar, l�ner avseende markpersonal och med bortseende fr�n inkom- ster som f�rv�rvats f�r transport av passage- rare, post, boskap eller gods som ankommit till denna andra stat uteslutande f�r omlast- ning eller transfer. 2. Om en �verenskommelse eller ett avtal f�r undvikande av dubbelbeskattning, eller d�rtill h�rande protokoll, eller n�gon annan internationell �verenskommelse som under- tecknas efter dagen f�r undertecknandet av detta avtal, mellan Nigeria och en tredje stat, f�reskriver skattesatser (inklusive nollskatte- sats) p� inkomster fr�n anv�ndningen av skepp eller luftfartyg i internationell trafik som �r l�gre �n den som anges i detta proto- koll, skall denna l�gre skattesats till�mpas �ven med avseende p� detta avtal fr�n den se- nare tidpunkt d� antingen detta avtal eller ifr�- gavarande �verenskommelse, avtal, protokoll eller annan internationell �verenskommelse mellan Nigeria och denna tredje stat b�rjar att till�mpas. Artiklarna 10, 11 och 12 I fr�ga om artikel 10 punkt 6, artikel 11 punkt 8 och artikel 12 punkt 7 g�ller att n�r en avtalsslutande stat �verv�ger att neka en per- </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 2005:456 Thomson Fakta, tel. 08-587 671 00 Elanders Gotab, Stockholm 2005 State contemplates to deny benefits to a resi- dent of the other Contracting State, the com- petent authorities should consult with each other. It is agreed that if any agreement or conven- tion between Nigeria and a member state of the Organisation for Economic Cooperation and Development (OECD) provides that Nige- ria shall exempt from tax dividends, interest or royalties (either generally or in respect of spe- cific categories of dividends, interest or royal- ties) arising in Nigeria, or limit the tax char- ged in Nigeria on such dividends, interest or royalties (either generally or in respect of spe- cific categories of dividends, interest or royal- ties) to a rate lower than that provided for in sub-paragraph (a) of paragraph 2 of Article 10, paragraph 2 of Article 11 or paragraph 2 of Article 12 of the Agreement, such exemption or lower rate shall automatically apply to divi- dends, interest or royalties (either generally or in respect of those specific categories of divi- dends, interest or royalties) arising in Nigeria and beneficially owned by a resident of Swe- den and dividends, interest or royalties (either generally or in respect of those specific cate- gories of dividends, interest or royalties) aris- ing in Sweden and beneficially owned by a re- sident of Nigeria, under the same conditions as if such exemption or lower rate had been specified in those sub-paragraph or para- graphs. In witness whereof the undersigned being duly authorised thereto have signed this Proto- col. Done at Stockholm, this 18th day of No- vember, 2004, in duplicate in the English language. For the Government of the Kingdom of Sweden Thomas �stros For the Government of the Federal Republic of Nigeria Alhaji Abubakar A. Tanko son med hemvist i den andra avtalsslutande staten f�rm�ner skall de beh�riga myndighe- terna �verl�gga med varandra. Om en �verenskommelse eller ett avtal mel- lan Nigeria och en medlemsstat i Organisatio- nen f�r ekonomiskt samarbete och utveckling (OECD) f�reskriver att Nigeria skall skattebe- fria utdelning, r�nta eller royalty (antingen ge- nerellt eller i f�rh�llande till s�rskilda katego- rier av utdelning, r�nta eller royalty) h�rr�- rande fr�n Nigeria, eller begr�nsa den skatt som tas ut i Nigeria avseende s�dan utdelning, r�nta eller royalty (antingen generellt eller i f�rh�llande till s�rskilda kategorier av utdel- ning, r�nta eller royalty) till en skattesats som understiger den som f�reskrivs i artikel 10 punkt 2 a), artikel 11 punkt 2 eller artikel 12 punkt 2 i detta avtal, skall s�dan skattebe- frielse eller l�gre skattesats automatiskt till�m- pas avseende utdelning, r�nta eller royalty (an- tingen generellt eller i f�rh�llande till dessa s�rskilda kategorier av utdelning, r�nta eller royalty) h�rr�rande fr�n Nigeria och som beta- las till en person med hemvist i Sverige som har r�tt till denna och utdelningar, r�nta och royalty (antingen generellt eller i f�rh�llande till dessa s�rskilda kategorier av utdelningar, r�nta eller royalty) h�rr�rande fr�n Sverige och som betalas till en person med hemvist i Nigeria som har r�tt till denna, p� samma vill- kor som om s�dan skattebefrielse eller s�dan l�gre skattesats hade f�reskrivits i n�mnda punkter. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta protokoll. Som skedde i Stockholm den 18 november 2004 i tv� exemplar p� engelska spr�ket. F�r Konungariket Sveriges regering Thomas �stros F�r Federala Republiken Nigerias regering Alhaji Abubakar A. Tanko </div> </div>

Svensk f�rfattningssamling

Lag
om skatteavtal mellan Sverige och Nigeria;

utf�rdad den 9 juni 2005.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av
skatteflykt betr�ffande skatter p� inkomst och p� kapitalvinst som Konunga-
riket Sverige och Federala Republiken Nigeria undertecknade den 18 no-
vember 2004 skall g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska
spr�ket. Den engelska texten och en svensk �vers�ttning av avtalet 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 obegr�nsat eller begr�nsat skattskyldig f�rv�rvar inkomst som
enligt best�mmelserna i avtalet beskattas endast i Nigeria, skall s�dan in-
komst inte tas med vid taxeringen i Sverige.

4 � Oberoende av best�mmelserna i artikel 8 i avtalet skall inkomst som
f�rv�rvas av en person med hemvist i Nigeria genom anv�ndning av skepp
eller luftfartyg i internationell trafik inte beskattas i Sverige.

1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Denna lag skall till�mpas
a) betr�ffande k�llskatter, p� inkomst som betalas eller tillgodof�rs den

1 januari �ret efter det �r d� lagen tr�der i kraft eller senare, och

b) betr�ffande andra skatter, p� beskattnings�r som b�rjar den 1 januari

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

P� regeringens v�gnar

G�RAN PERSSON

P�R NUDER
(Finansdepartementet)

1 Prop. 2004/05:141, bet. 2004/05:SkU33, rskr. 2004/05:286.

SFS 2005:456

Utkom fr�n trycket
den 17 juni 2005

3 SFS 2005:429474

SFS 2005:456

Bilaga

(�vers�ttning)

Agreement between the Kingdom of
Sweden and the Federal Republic of
Nigeria for the avoidance of double
taxation and the prevention of fiscal
evasion with respect to taxes on income
and on capital gains

The Government of the Kingdom of Swe-

den and the Government of the Federal Repu-
blic of Nigeria, desiring to conclude an Agree-
ment for the avoidance of double taxation and
the prevention of fiscal evasion with respect to
taxes on income and on capital gains,

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. This Agreement shall apply to taxes on

income and on capital gains imposed on be-
half of a Contracting State or of its political
subdivisions or local authorities, irrespective
of the manner in which they are levied.

2. There shall be regarded as taxes on in-

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

3. The existing taxes to which this Agree-

ment shall apply are:

(a) in Nigeria:
(i) the Personal Income Tax;
(ii) the Companies Income Tax;
(iii) the Petroleum Profits Tax;
(iv) the Capital Gains Tax; and
(v) the Education Tax;
(hereinafter referred to as Nigerian tax);

(b) in Sweden:

Avtal mellan Konungariket Sverige
och Federala Republiken Nigeria f�r
undvikande av dubbelbeskattning och
f�rhindrande av skatteflykt betr�f-
fande skatter p� inkomst och p� kapi-
talvinst

Konungariket Sveriges regering och Fede-

rala Republiken Nigerias regering, som �nskar
ing� ett avtal f�r undvikande av dubbelbe-
skattning och f�rhindrande av skatteflykt be-
tr�ffande skatter p� inkomst och p� kapital-
vinst,

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

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

2. Med skatter p� inkomst och p� kapital-

vinst f�rst�s alla skatter som tas ut p� inkomst
i dess helhet, eller p� delar av inkomst, d�ri in-
begripet skatter p� vinst p� grund av �verl�-
telse av l�s eller fast egendom samt skatter p�
v�rdestegring.

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

vilka detta avtal till�mpas �r:

a) i Nigeria:
1) den personliga inkomstskatten,
2) bolagsskatten,
3) skatten p� petroleumvinster,
4) skatten p� kapitalvinster, och
5) utbildningsskatten,
(i det f�ljande ben�mnda nigeriansk

skatt),

b) i Sverige:

SFS 2005:456

(i) the national income tax (den statliga in-

komstskatten);

(ii) the withholding tax on dividends (ku-

pongskatten);

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

s�rskilda inkomstskatten f�r utomlands bo-
satta);

(iv) the income tax on non-resident 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).
4. The Agreement shall apply also to any

identical or substantially similar taxes which
are imposed after the date of signature of the
Agreement in addition to, or in place of, the
taxes referred to in paragraph 3 of this Article.
The competent authorities of the Contracting
States shall notify each other of any signifi-
cant 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 Nigeria means the Federal

Republic of Nigeria including any area outside
the territorial waters of the Federal Republic
of Nigeria which in accordance with interna-
tional law has been or may hereafter be desig-
nated, under the laws of the Federal Republic
of Nigeria concerning the continental shelf, as
an area within which the rights of the Federal
Republic of Nigeria with respect to the sea-
bed and subsoil and their natural resources
may be exercised;

(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;

1) den statliga inkomstskatten,

2) kupongskatten,

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

lands bosatta,

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

lands bosatta artister m.fl., och

5) den kommunala inkomstskatten,

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

Avtalet till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag, som efter
undertecknandet av avtalet p�f�rs vid sidan av
eller i st�llet f�r de i punkt 3 i denna artikel
n�mnda skatterna. De beh�riga myndigheterna
i de avtalsslutande staterna skall meddela var-
andra de v�sentliga �ndringar som gjorts i res-
pektive 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) Nigeria avser Federala Republiken Ni-

geria, innefattande varje omr�de utanf�r Fede-
rala Republiken Nigerias territorialvatten som
i �verensst�mmelse med folkr�ttens regler ut-
g�r eller i framtiden kommer att utg�ra, i en-
lighet med Federala Republiken Nigerias lag-
stiftning betr�ffande kontinentalsockeln, ett
omr�de inom vilket Federala Republiken Ni-
gerias r�ttigheter avseende havsbottnen, dess
underlag och dess naturtillg�ngar kan ut�vas,

b) Sverige avser Konungariket Sverige

och innefattar n�r det anv�nds i geografisk be-
tydelse Sveriges territorium, Sveriges territori-
alvatten och andra havsomr�den �ver vilka
Sverige, i �verensst�mmelse med folkr�ttens
regler, ut�var suver�na r�ttigheter eller juris-
diktion,

SFS 2005:456

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

(d) the term person includes an indivi-

dual, a company and any other body of per-
sons;

(e) the term company means any body

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

(f) the term enterprise applies to the car-

rying on of any business;

(g) the terms enterprise of a Contracting

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

(h) the term competent authority means:
(i) in Nigeria, the Minister of Finance or his

authorised representative;

(ii) in Sweden, the Minister of Finance, his

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

(i) the term international traffic means

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

(j) the term national means:
(i) any individual possessing the citizenship

or nationality of a Contracting State;

(ii) any legal person, partnership, associ-

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

(k) the term business includes the perfor-

mance of professional services and of other
activities of an independent character.

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 the
Agreement applies, any meaning under the
applicable tax laws of that State prevailing
over a meaning given to the term under other
laws of that State.

c) en avtalsslutande stat och den andra

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

d) person inbegriper fysisk person, bolag

och annan sammanslutning,

e) bolag avser juridisk person eller annan

som vid beskattningen behandlas som en juri-
disk person,

f) f�retag avser bedrivandet av varje form

av r�relse,

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

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

h) beh�rig myndighet avser:
1) i Nigeria, finansministern eller dennes

befullm�ktigade ombud,

2) i Sverige, finansministern, dennes befull-

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

i) internationell trafik avser transport med

skepp eller luftfartyg som anv�nds av ett f�re-
tag i en avtalsslutande stat utom d� skeppet el-
ler luftfartyget anv�nds uteslutande mellan
platser i den andra avtalsslutande staten,

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

en avtalsslutande stat,

2) juridisk person, handelsbolag, associa-

tion eller annan sammanslutning som bildats
enligt den lagstiftning som g�ller i en avtals-
slutande stat,

k) r�relse innefattar ut�vandet av fritt

yrke och annan sj�lvst�ndig verksamhet.

2. D� en avtalsslutande stat till�mpar avtalet

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

SFS 2005:456

Article 4

Resident

1. For the purposes of this Agreement, the

term resident of a Contracting State means
any person who, under the laws of that State,
is liable to tax therein by reason of his domi-
cile, residence, place of management, place of
incorporation or any other criterion of a si-
milar nature, and also includes that State, any
governmental body or agency, political subdi-
vision or local authority thereof. This term,
however, does not include any person who is
liable to tax in that State in respect only of in-
come from sources in that State or capital situ-
ated therein.

2. Where by reason of the provisions of pa-

ragraph 1 of this Article an individual is a resi-
dent of both Contracting States, then his status
shall be determined as follows:

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

of the State in which he has a permanent home
available to him; if he has a permanent home
available to him in both States, he shall be de-
emed 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 habi-
tual 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 endeavour to
settle the question by mutual agreement.

3. Where by reason of the provisions of pa-

ragraph 1 of this Article a person other than an
individual is a resident of both Contracting
States, the competent authorities of the Con-
tracting States shall endeavour to settle the
question by mutual agreement.

Artikel 4

Hemvist

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

trycket person med hemvist i en avtalsslu-
tande stat person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p� grund av do-
micil, bos�ttning, plats f�r f�retagsledning,
bolagsbildning eller annan liknande omst�n-
dighet och innefattar ocks� denna stat, dess of-
fentligr�ttsliga organ eller institutioner, poli-
tiska underavdelningar eller lokala myndighe-
ter. Detta uttryck inbegriper emellertid inte
person som �r skattskyldig i denna stat endast
f�r inkomst fr�n k�lla i denna stat eller f�r f�r-
m�genhet bel�gen d�r.

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

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

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

han har en bostad som stadigvarande st�r till
hans f�rfogande. Om han har en s�dan bostad
i b�da staterna, anses han ha hemvist endast i
den stat med vilken hans personliga och 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 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 inte �r medborgare i n�gon av dem, skall
de beh�riga myndigheterna i de avtalsslutande
staterna s�ka avg�ra fr�gan genom �msesidig
�verenskommelse.

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

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

SFS 2005:456

Article 5

Permanent establishment

1. For the purposes of this Agreement, the

term permanent establishment means a
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;
(f) a mine, an oil or gas well, a quarry or

any other place of extraction of natural resour-
ces;

(g) a building site, a construction, assembly

or installation project or supervisory activities
in connection therewith, but only if such site,
project or activities last more than six months;
and

(h) the furnishing of services, including

consultancy services, by an enterprise through
employees or other personnel engaged by the
enterprise for such purpose, but only if activi-
ties of that nature continue (for the same or a
connected project) within a Contracting State
for a period or periods aggregating more than
six months within any twelve-month period.

Notwithstanding the preceding provi-

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

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

pose of storage or display of goods or mer-
chandise belonging to the enterprise;

(b) the maintenance of a stock of goods or

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

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;

Artikel 5

Fast driftst�lle

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

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

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

skilt:

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

annan plats f�r utvinning av naturtillg�ngar,

g) plats f�r byggnads-, anl�ggnings-, mon-

terings- eller installationsverksamhet och
verksamhet som best�r av �vervakning i an-
slutning d�rtill, men endast om verksamheten
p�g�r l�ngre tid �n sex m�nader, och

h) tillhandah�llandet av tj�nster, inklusive

konsulttj�nster, av ett f�retag genom anst�llda
eller annan personal som anlitas av f�retaget
f�r s�dant �ndam�l, men endast om s�dan
verksamhet p�g�r (avseende samma eller en
d�rtill h�rande verksamhet) inom en avtalsslu-
tande stat under en tidsperiod eller tidsperio-
der som sammanlagt �verstiger sex m�nader
inom en tolvm�nadersperiod.

3. 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 eller utst�llning av f�retaget
tillh�riga varor,

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

lager uteslutande f�r lagring eller utst�llning,

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

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

d) innehavet av stadigvarande plats f�r af-

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

SFS 2005:456

(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) of this
paragraph, provided that the overall activity of
the fixed place of business resulting from this
combination is of a preparatory or auxiliary
character.

The term permanent establishment

shall include a fixed place of business used as
a sales outlet notwithstanding the fact that
such fixed place of business is otherwise
maintained for any of the activities mentioned
in paragraph 3 of this Article.

5. 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.

6. A person, other than an agent of an inde-

pendent status to whom paragraph 5 of this
Article applies, who acts in a Contracting
State on behalf of an enterprise of the other
Contracting State shall, unless the activities of
such person are limited to those mentioned in
paragraph 3 of this Article 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 pa-
ragraph, be deemed to be a permanent estab-
lishment of that enterprise in the first-mentio-
ned State if:

(a) he has, and habitually exercises in that

State, an authority to conclude contracts or
carries on any business activities on behalf of
the enterprise, or

(b) he habitually secures orders for the sales

of goods or merchandise in that State exclusi-
vely or almost exclusively on behalf of the en-
terprise or other enterprises controlled by it or
which have a controlling interest in it.

e) innehavet av en stadigvarande plats f�r

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

f) innehavet av en stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r n�gon kom-
bination av verksamheter som anges i a) till e)
ovan, under f�ruts�ttning att hela den verk-
samhet som bedrivs vid den stadigvarande
platsen f�r aff�rsverksamhet p� grund av
denna kombination �r av f�rberedande eller
bitr�dande art.

4. Uttrycket fast driftst�lle skall anses

innefatta en stadigvarande plats f�r aff�rsverk-
samhet som anv�nds som f�rs�ljningsst�lle
oavsett om denna stadigvarande plats f�r af-
f�rsverksamhet i �vrigt anv�nds f�r verksam-
heter som anges i punkt 3 i denna artikel.

5. F�retag i en avtalsslutande stat anses inte

ha fast driftst�lle i den andra avtalsslutande
staten endast p� den grund att f�retaget bedri-
ver aff�rsverksamhet i denna stat genom f�r-
medling av m�klare, kommission�r eller an-
nan oberoende representant, under f�ruts�tt-
ning att s�dana personer d�rvid bedriver sin
sedvanliga aff�rsverksamhet.

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

ende representant p� vilken punkt 5 i denna ar-
tikel till�mpas, och som �r verksam i en av-
talsslutande stat f�r ett f�retag i den andra av-
talsslutande staten skall, om inte den verksam-
het som personen bedriver �r begr�nsad till
s�dan som anges i punkt 3 i denna artikel 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, anses utg�ra ett fast driftst�lle
f�r detta f�retag i den f�rstn�mnda staten om:

a) personen har och i denna stat regelm�s-

sigt anv�nder fullmakt att sluta avtal eller d�r
bedriver aff�rsverksamhet i f�retagets namn,
eller

b) personen regelm�ssigt s�krar order f�r

f�rs�ljning av varor i denna stat uteslutande
eller n�stan uteslutande f�r detta f�retags r�k-
ning eller andra f�retag som kontrolleras av
det eller innehar en kontrollerande andel av
det.

SFS 2005:456

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

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

Article 6

Income from immovable property

1. Income derived by a resident of a Cont-

racting State from immovable property (in-
cluding income from agriculture or forestry)
situated in the other Contracting State may be
taxed in that other State.

2. The term immovable property shall

have the meaning which it has under the law
of the Contracting State in which the property
in question is situated. The term shall in any
case include property accessory to immovable
property, livestock and equipment used in
agriculture and forestry, rights to which the
provisions of general law respecting landed
property apply, buildings, usufruct of immov-
able property and rights to variable or fixed
payments as consideration for the working of,
or the right to work, mineral deposits, sources
and other natural resources; ships, boats and
aircraft shall not be regarded as immovable
property.

3. The provisions of paragraph 1 of this Ar-

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

4. The provisions of paragraphs 1 and 3 of

this Article shall also apply to the income
from immovable property of an enterprise.

Article 7

Business profits

1. The profits of an enterprise of a Contract-

ing State shall be taxable only in that State un-
less the enterprise carries on business in the
other Contracting State through a permanent
establishment situated therein. If the enterprise

7. Den omst�ndigheten att ett bolag med

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

Artikel 6

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

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

2. Uttrycket fast egendom har den bety-

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

3. Best�mmelserna i punkt 1 i denna artikel

till�mpas p� inkomst som f�rv�rvas genom
omedelbart brukande, genom uthyrning eller
annan anv�ndning av fast egendom.

4. Best�mmelserna i punkterna 1 och 3 i

denna artikel till�mpas �ven p� inkomst av
fast egendom som tillh�r f�retag.

Artikel 7

Inkomst av r�relse

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

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

SFS 2005:456

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:

(a) that permanent establishment;
(b) sales in that other State of goods or mer-

chandise of the same or similar kind as those
sold through that permanent establishment; or

that other State of the same or similar kind as
those effected through that permanent estab-
lishment.

2. Subject to the provisions of paragraph 3

of this Article, where an enterprise of a Con-
tracting State carries on business in the other
Contracting State through a permanent estab-
lishment situated therein, there shall in each
Contracting State be attributed to that perma-
nent establishment the profits which it might
be expected to make if it were a distinct and
separate enterprise engaged in the same or
similar activities under the same or similar
conditions and dealing wholly independently
with the enterprise of which it is a permanent
establishment.

3. In determining the profits of a permanent

establishment, there shall be allowed as de-
ductions expenses which are shown to have
been incurred for the purposes of the business
of the permanent establishment, including ex-
ecutive and general administrative expenses
so incurred, whether in the State in which the
permanent establishment is situated or el-
sewhere. However, no such deduction shall be
allowed in respect of amounts, if any, paid
(otherwise than towards reimbursement of ac-
tual expenses) by the permanent establishment
to the head office of the enterprise or any of its
other offices, by way of royalties, fees or other
similar payments in return for the use of pa-
tents or other rights, or by way of commission,
for specific services performed or for manage-
ment, or, except in the case of a banking enter-
prise, by way of interest on moneys lent to the
permanent establishment. Likewise, no ac-
count shall be taken, in the determination of
the profits of a permanent establishment, for
amounts charged (otherwise than towards
reimbursement of actual expenses) by the per-
manent establishment to the head office of the
enterprise or any of its other offices, by way of

r�relse p� nyss angivet s�tt, f�r f�retagets in-
komst beskattas i den andra staten, men endast
s� stor del d�rav som �r h�nf�rlig till:

a) det fasta driftst�llet,
b) f�rs�ljning i denna andra stat av varor av

samma eller liknande slag som de som s�ljs
genom det fasta driftst�llet, eller

c) annan aff�rsverksamhet som bedrivs i

denna andra stat vilken �r av samma eller lik-
nande slag som den som bedrivs genom 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 i denna artikel
f�ranleder annat, i vardera avtalsslutande sta-
ten till det fasta driftst�llet den inkomst som
det kan antas att driftst�llet skulle ha f�rv�r-
vat, om det varit ett frist�ende f�retag, som be-
drivit verksamhet av samma eller liknande
slag under samma eller liknande villkor och
sj�lvst�ndigt avslutat aff�rer med det f�retag
till vilket driftst�llet h�r.

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

komst medges avdrag f�r utgifter som kan vi-
sas ha uppkommit f�r det fasta driftst�llet,
h�runder inbegripna utgifter f�r f�retagets led-
ning och allm�nna f�rvaltning, oavsett om ut-
gifterna uppkommit i den stat d�r det fasta
driftst�llet �r bel�get eller annorst�des. Av-
drag medges emellertid inte f�r belopp, om
n�got, som det fasta driftst�llet betalat till f�-
retagets huvudkontor eller n�got av dess andra
kontor (om inte beloppen utg�r ers�ttning f�r
faktiska utgifter) i form av royalty, avgifter el-
ler andra liknande betalningar f�r nyttjandet
av patent eller andra r�ttigheter, eller i form av
ers�ttning f�r s�rskilda tj�nster eller f�r f�re-
tagsledning, eller, utom i fr�ga om bankf�re-
tag, i form av r�nta p� kapital utl�nat till det
fasta driftst�llet. P� samma s�tt skall, vid be-
st�mmandet av det fasta driftst�llets inkomst,
inte beaktas belopp som det fasta driftst�llet
debiterat f�retagets huvudkontor eller n�got
av dess andra kontor (om inte beloppen utg�r
ers�ttning f�r faktiska utgifter) i form av roy-
alty, avgifter eller andra liknande betalningar
f�r nyttjandet av patent eller andra r�ttigheter,
eller i form av ers�ttning f�r s�rskilda tj�nster

SFS 2005:456

royalties, fees or other similar payments in re-
turn for the use of patents or other rights, or by
way of commission for specific services per-
formed or for management, or, except in the
case of a banking enterprise, by way of inte-
rest on moneys lent to the head office of the
enterprise or any of its other offices.

4. No profits shall be attributed to a perma-

nent establishment by reason of the mere
purchase by that permanent establishment of
goods or merchandise for the enterprise. Pro-
vided that where that permanent establishment
is also used as a sales outlet for the goods or
merchandise so purchased the profits on such
sales may be attributed to that permanent
establishment. For the purpose of this para-
graph sales outlet shall be deemed to have the
same meaning as in paragraph 4 of Article 5.

5. For the purposes of the preceding para-

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

6. Where profits include items of income

which are dealt with separately in other Artic-
les 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. A resident of a Contracting State shall on

reciprocal basis be exempt from tax in the
other Contracting State in respect of profits or
gains derived from the operations of ships or
aircraft in international traffic.

2. With respect to profits derived by the air

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

3. The provisions of paragraph 1 of this Ar-

ticle shall also apply to profits from the parti-
cipation in a pool, a joint business or an inter-
national operating agency.

eller f�retagsledning, eller, utom i fr�ga om
bankf�retag, i form av r�nta p� kapital utl�nat
till f�retagets huvudkontor eller n�got annat
av dess kontor.

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

endast av den anledningen att varor ink�ps ge-
nom det fasta driftst�llets f�rsorg f�r f�retaget.
Detta g�ller under f�ruts�ttning att, i fall d�
det fasta driftst�llet �ven anv�nds som f�rs�lj-
ningsst�lle f�r de varor som k�ps in, inkom-
ster som uppkommer vid s�dan f�rs�ljning
h�nf�rs till det fasta driftst�llet. Vid till�mp-
ningen av denna punkt skall uttrycket f�rs�lj-
ningsst�lle anses ha samma inneb�rd som i ar-
tikel 5 punkt 4.

5. Vid till�mpningen av f�reg�ende punk-

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

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

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

Artikel 8

Sj�fart och luftfart

1. En person med hemvist i en avtalsslu-

tande stat skall, under f�ruts�ttning av �msesi-
dighet, undantas fr�n beskattning i den andra
avtalsslutande staten p� inkomst eller vinst
som f�rv�rvas genom anv�ndningen av skepp
eller luftfartyg i internationell trafik.

2. Best�mmelserna i punkt 1 i denna artikel

till�mpas p� inkomst som f�rv�rvas av luft-
fartskonsortiet Scandinavian Airlines System
(SAS) men endast i fr�ga om den del av in-
komsten som motsvarar den andel av konsor-
tiet som innehas av SAS Sverige AB, den
svenske del�garen i SAS.

3. Best�mmelserna i punkt 1 i denna artikel

till�mpas �ven p� inkomster som f�rv�rvas ge-
nom deltagande i en pool, ett gemensamt f�re-
tag eller en internationell driftsorganisation.

SFS 2005:456

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

2. Where a Contracting State includes in the

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

Article 10

Dividends

1. Dividends paid by a company which is a

resident of a Contracting State to a resident of

Artikel 9

F�retag med intressegemenskap

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

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

b) samma personer direkt eller indirekt del-

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

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

bindelser eller finansiella f�rbindelser avtalas
eller f�reskrivs villkor, som avviker fr�n dem
som skulle ha avtalats mellan av varandra obe-
roende f�retag, f�r all inkomst, som utan s�-
dana villkor skulle ha tillkommit det ena f�re-
taget men som p� grund av villkoren i fr�ga
inte tillkommit detta f�retag, inr�knas i detta
f�retags inkomst och beskattas i �verensst�m-
melse d�rmed.

2. I fall d� en avtalsslutande stat i inkom-

sten f�r ett f�retag i denna stat inr�knar och i
�verensst�mmelse d�rmed beskattar in-
komst, f�r vilken ett f�retag i den andra av-
talsslutande staten beskattats i denna andra
stat, samt den s�lunda inr�knade inkomsten �r
s�dan som skulle ha tillkommit f�retaget i den
f�rstn�mnda staten om de villkor som avtalats
mellan f�retagen hade varit s�dana som skulle
ha avtalats mellan av varandra oberoende f�-
retag, skall denna andra stat genomf�ra veder-
b�rlig justering av det skattebelopp som p�-
f�rts f�r inkomsten d�r. Vid s�dan justering
iakttas �vriga best�mmelser i detta avtal och
de beh�riga myndigheterna i de avtalsslutande
staterna �verl�gger vid behov med varandra.

Artikel 10

Utdelning

1. Utdelning fr�n bolag med hemvist i en

avtalsslutande stat till person med hemvist i

SFS 2005:456

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

2. However, such dividends may also be

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

(a) 7.5 per cent of the gross amount of the

dividends if the beneficial owner is a company
(other than a partnership) which holds directly
at least 10 per cent of the capital of the com-
pany paying the dividends;

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

dividends in all other cases.

The competent authorities of the Contract-

ing States may by mutual agreement settle the
mode of application of these limitations.

This paragraph shall not affect the taxation

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

3. The term dividends as used in this Ar-

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

4. The provisions of paragraphs 1 and 2 of

this Article shall not apply if the beneficial
owner of the dividends, being a resident of a
Contracting State, carries on business in the
other Contracting State of which the company
paying the dividends is a resident, through a
permanent establishment situated therein and
the holding in respect of which the dividends
are paid is effectively connected with such
permanent establishment. In such case the pro-
visions of Article 7 shall apply.

5. Where a company which is a resident of a

Contracting State derives profits or income
from the other Contracting State, that other
State may not impose any tax on the dividends
paid by the company, except insofar as such
dividends are paid to a resident of that other
State or insofar as the holding in respect of
which the dividends are paid is effectively
connected with a permanent establishment si-

den andra avtalsslutande staten f�r beskattas i
denna andra stat.

2. Utdelningen f�r emellertid beskattas �ven

i den avtalsslutande stat d�r bolaget som beta-
lar utdelningen har hemvist, enligt lagstift-
ningen i denna stat. Om den som har r�tt till
utdelningen har hemvist i den andra avtalsslu-
tande staten f�r skatten inte �verstiga:

a) 7,5 procent av utdelningens bruttobelopp,

om den som har r�tt till utdelningen �r ett bo-
lag (med undantag f�r handelsbolag) som di-
rekt innehar minst 10 procent av det utbeta-
lande bolagets kapital,

b) 10 procent av utdelningens bruttobelopp

i �vriga fall.

De beh�riga myndigheterna i de avtalsslu-

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

Denna punkt ber�r inte bolagets beskattning

f�r den vinst av vilken utdelningen betalas.

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

artikel inkomst av aktier eller andra r�ttighe-
ter, som inte �r fordringar, med r�tt till andel i
vinst, samt inkomst av andra r�ttigheter i bo-
lag som enligt lagstiftningen i den stat d�r det
utdelande bolaget har hemvist vid beskatt-
ningen behandlas p� samma s�tt som inkomst
av aktier.

4. Best�mmelserna i punkterna 1 och 2 i

denna artikel till�mpas inte, om den som har
r�tt till utdelningen har hemvist i en avtalsslu-
tande stat och bedriver r�relse i den andra av-
talsslutande staten, d�r bolaget som betalar ut-
delningen har hemvist, fr�n d�r bel�get fast
driftst�lle, samt den andel p� grund av vilken
utdelningen betalas �ger verkligt samband
med det fasta driftst�llet. I s�dant fall till�m-
pas best�mmelserna i artikel 7.

5. Om bolag med hemvist i en avtalsslu-

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

SFS 2005:456

tuated in that other State, nor subject the com-
pany's undistributed profits to a tax on the
company's undistributed profits, even if the di-
vidends paid or the undistributed profits con-
sist wholly or partly of profits or income aris-
ing in such other State.

6. The provisions of this Article shall not

apply if the right giving rise to the dividend
was created or assigned mainly for the pur-
pose of taking advantage of this Article and
not for bona-fide commercial reasons.

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 7.5 per cent of the gross
amount of the interest. The competent authori-
ties of the Contracting States may by mutual
agreement settle the mode of application of
this limitation.

3. Notwithstanding the provisions of para-

graph 2 of this Article, interest mentioned in
paragraph 1 of this Article shall be taxable
only in the Contracting State where the benefi-
cial owner of the interest is a resident if one of
the following requirements is fulfilled:

(a) the recipient of the interest is the Con-

tracting State itself, a statutory body, a politi-
cal subdivision, a local authority thereof or
any other agency or instrumentality thereof; or

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

which has been guaranteed by the Govern-
ment of the Contracting State where the payer
of the interest is a resident; or

paid in respect of a loan granted or guaranteed
by the Swedish International Development
Cooperation Agency (SIDA), the Swedish Ex-
port Credit Corporation (SEK), Swedfund In-

utdelade vinst ta ut en skatt som utg�r p� bola-
gets icke utdelade vinst, �ven om utdelningen
eller den icke utdelade vinsten helt eller delvis
utg�rs av inkomst som uppkommit i denna
andra stat.

6. Best�mmelserna i denna artikel skall inte

till�mpas om den r�ttighet som givit upphov
till utdelningen bildats eller placerats huvud-
sakligen i syfte att uppn� f�rdelar i denna arti-
kel och inte av verkliga aff�rsm�ssiga sk�l.

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
7,5 procent av r�ntans bruttobelopp. De beh�-
riga myndigheterna i de avtalsslutande sta-
terna kan tr�ffa �verenskommelse om s�ttet att
genomf�ra denna begr�nsning.

3. Utan hinder av best�mmelserna i punkt 2

i denna artikel skall r�nta som anges i punkt 1
i denna artikel beskattas endast i den avtalsslu-
tande stat i vilken den som har r�tt till r�ntan
har hemvist om n�gon av f�ljande f�ruts�tt-
ningar �r uppfyllda:

a) mottagaren av r�ntan �r en avtalsslutande

stat, ett av dess offentligr�ttsliga organ eller en
av dess politiska underavdelningar, lokala
myndigheter eller n�gon annan av dess institu-
tioner eller organ, eller

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

garanterats av regeringen i den avtalsslutande
stat d�r den som betalar r�ntan har hemvist, el-
ler

c) betr�ffande Sverige, r�ntan betalas p�

grund av ett l�n som beviljats eller garanterats
av Styrelsen f�r internationellt utvecklings-
samarbete (SIDA), AB Svensk Exportkredit
(SEK), Swedfund International AB, Export-

SFS 2005:456

ternational AB, the Swedish Export Credits
Guarantee Board (Exportkreditn�mnden) or
any other institution of a public character with
the objective to promote exports or develop-
ment.

4. The term interest as used in this Article

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

5. The provisions of paragraphs 1, 2 and 3

of this Article shall not apply if the beneficial
owner of the interest, being a resident of a
Contracting State, carries on business in the
other Contracting State in which the interest
arises, through a permanent establishment si-
tuated therein and the debt-claim in respect of
which the interest is paid is effectively con-
nected with such permanent establishment. In
such case the provisions of Article 7 shall
apply.

6. 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 in connection
with which the indebtedness on which the in-
terest is paid was incurred, and such interest is
borne by such permanent establishment, then
such interest shall be deemed to arise in the
State in which the permanent establishment is
situated.

7. Where, by reason of a special relation-

ship between the payer and the beneficial ow-
ner or between both of them and some other
person, the amount of the interest, having re-
gard to the debt-claim for which it is paid, ex-
ceeds the amount which would have been
agreed upon by the payer and the beneficial
owner in the absence of such relationship, the
provisions of this Article shall apply only to
the last-mentioned amount. In such case, the

kreditn�mnden (EKN) eller annan institution
av offentligr�ttslig natur med syfte att fr�mja
export eller utveckling.

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

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

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

denna artikel till�mpas inte, om den som har
r�tt till r�ntan har hemvist i en avtalsslutande
stat och bedriver r�relse i den andra avtalsslu-
tande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r
bel�get fast driftst�lle, samt den fordran f�r
vilken r�ntan betalas �ger verkligt samband
med det fasta driftst�llet. I s�dant fall till�m-
pas best�mmelserna i artikel 7.

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

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

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

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

SFS 2005:456

excess part of the payments shall remain tax-
able according to the laws of each Contracting
State, due regard being had to the other provi-
sions of this Agreement.

8. The provisions of this Article shall not

apply if the right or property giving rise to the
interest was created or assigned mainly for the
purpose of taking advantage of this Article
and not for bona-fide commercial reasons.

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 7.5 per cent of the
gross amount of the royalties. The competent
authorities of the Contracting States may by
mutual agreement settle the mode of applica-
tion of this limitation.

3. The term royalties as used in this Ar-

ticle means payments of any kind received as
a consideration for the use of, or the right to
use, any copyright of literary, artistic or scien-
tific 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 concerning industrial, commercial or
scientific experience.

4. The provisions of paragraphs 1 and 2 of

this Article shall not apply if the beneficial
owner of the royalties, being a resident of a
Contracting State, carries on business in the
other Contracting State in which the royalties
arise, through a permanent establishment situ-
ated therein, and the right or property in re-
spect of which the royalties are paid is effecti-

lopp enligt lagstiftningen i vardera avtalsslu-
tande staten med iakttagande av �vriga
best�mmelser i detta avtal.

8. Best�mmelserna i denna artikel skall inte

till�mpas om den r�ttighet eller den egendom
som givit upphov till r�ntan tillskapats eller
placerats huvudsakligen i syfte att uppn� f�r-
delar i denna artikel och inte p� grund av verk-
liga aff�rsm�ssiga sk�l.

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 7,5 procent av royaltyns bruttobelopp.
De beh�riga myndigheterna i de avtalsslu-
tande staterna kan tr�ffa �verenskommelse om
s�ttet att genomf�ra denna begr�nsning.

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

artikel varje slags betalning som tas emot s�-
som ers�ttning f�r nyttjandet av eller f�r r�tten
att nyttja upphovsr�tt till litter�rt, konstn�rligt
eller vetenskapligt verk, h�ri inbegripet bio-
graffilm eller film eller band f�r radio- eller
televisionsuts�ndning, patent, varum�rke,
m�nster eller modell, ritning, hemligt recept
eller hemlig tillverkningsmetod eller f�r nytt-
jandet av eller f�r r�tten att nyttja industriell,
kommersiell eller vetenskaplig utrustning eller
f�r upplysning om erfarenhetsr�n av industri-
ell, kommersiell eller vetenskaplig natur.

4. Best�mmelserna i punkterna 1 och 2 i

denna artikel till�mpas inte, om den som har
r�tt till royaltyn har hemvist i en avtalsslu-
tande stat och bedriver r�relse i den andra av-
talsslutande staten, fr�n vilken royaltyn h�rr�r,
fr�n d�r bel�get fast driftst�lle, samt den r�t-
tighet eller egendom i fr�ga om vilken royal-
tyn betalas �ger verkligt samband med det

SFS 2005:456

vely connected with such permanent establish-
ment. In such case the provisions of Article 7
shall apply.

5. Royalties shall be deemed to arise in a

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

6. Where, by reason of a special relation-

ship between the payer and the beneficial ow-
ner or between both of them and some other
person, the amount of the royalties, having re-
gard to the use, right or information for which
they are paid, exceeds the amount which
would have been agreed upon by the payer
and the beneficial owner in the absence of
such 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.

7. The provisions of this Article shall not

apply if the right or property giving rise to the
royalties was created or assigned mainly for
the purpose of taking advantage of this Article
and not for bona-fide commercial reasons.

Article 13

Capital gains

1. Gains derived by a resident of a Contract-

ing State from the alienation of immovable
property referred to in Article 6 and situated in
the other Contracting State, 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

fasta driftst�llet. I s�dant fall till�mpas be-
st�mmelserna i artikel 7.

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 i sam-
band varmed skyldigheten att betala royaltyn
uppkommit, och royaltyn belastar det fasta
driftst�llet, anses royaltyn h�rr�ra fr�n den stat
d�r det fasta driftst�llet finns.

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

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

7. Best�mmelserna i denna artikel skall inte

till�mpas om den r�ttighet eller egendom som
givit upphov till royaltyn tillskapats eller pla-
cerats huvudsakligen i syfte att uppn� f�rdelar
i denna artikel och inte av verkliga aff�rsm�s-
siga sk�l.

Artikel 13

Kapitalvinst

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
andelar i ett bolag vars tillg�ngar huvudsakli-
gen 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

SFS 2005:456

of a permanent establishment which an enter-
prise of a Contracting State has in the other
Contracting State, including such gains from
the alienation of such a permanent establish-
ment (alone or with the whole enterprise),
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.

With respect to gains derived by the air

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

4. Subject to the provisions of paragraph 1

of this Article, gains derived by a resident of a
Contracting State from the alienation of shares
in a company shall be taxable only in that
State except if the alienator is an individual
who has been a resident of the other Contract-
ing State and who has become a resident of the
first-mentioned Contracting State. In such
case the gains may be taxed in the other Con-
tracting State but only if the company, which
shares are being alienated, is a resident of that
other State and if the alienation of the shares
occurs at any time during the ten years next
following the date on which the individual has
ceased to be a resident of that other State.

Article 14

Income from employment

1. Subject to the provisions of Articles 15,

17 and 18, salaries, wages and other similar
remuneration derived by a resident of a Con-
tracting State in respect of an employment
shall be taxable only in that State unless the
employment is exercised in the other Con-
tracting State. If the employment is so exer-
cised, such remuneration as is derived there-
from may be taxed in that other State.

i fast driftst�lle, vilket ett f�retag i en avtals-
slutande stat har i den andra avtalsslutande
staten, h�ri inbegripet vinst p� grund av �ver-
l�telse av s�dant fast driftst�lle (f�r sig eller
tillsammans med hela f�retaget), f�r beskattas
i denna andra stat.

3. Vinst som person med hemvist i en av-

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

S�vitt avser vinst som f�rv�rvas av luft-

fartskonsortiet Scandinavian Airlines System
(SAS) skall best�mmelserna i denna punkt till-
l�mpas endast i fr�ga om den del av vinsten
som motsvarar den andel av konsortiet som
innehas av SAS Sverige AB, den svenske del-
�garen i SAS.

4. Om inte best�mmelserna i punkt 1 i

denna artikel f�ranleder annat skall vinst som
f�rv�rvas av en person med hemvist i en av-
talsslutande stat p� grund av �verl�telse av an-
delar i ett bolag beskattas endast i denna stat
utom i fall d� �verl�taren �r en fysisk person
som har haft hemvist i den andra avtalsslu-
tande staten och f�tt hemvist i den f�rst-
n�mnda avtalsslutande staten. I s�dant fall f�r
vinsten beskattas i den andra avtalsslutande
staten men endast om bolaget, vars andelar
�verl�ts, har hemvist i den andra avtalsslu-
tande staten och �verl�telsen sker vid n�got
tillf�lle under de tio �r som f�ljer n�rmast efter
det att den fysiska personen upph�rt att ha
hemvist i denna andra stat.

Artikel 14

Inkomst av anst�llning

1. Om inte best�mmelserna i artiklarna 15,

17 och 18 f�ranleder annat, beskattas l�n och
annan liknande ers�ttning som person med
hemvist i en avtalsslutande stat uppb�r p�
grund av anst�llning, endast i denna stat, s�-
vida inte arbetet utf�rs i den andra avtalsslu-
tande staten. Om arbetet utf�rs i denna andra
stat, f�r ers�ttning som uppb�rs f�r arbetet be-
skattas d�r.

SFS 2005:456

2. Notwithstanding the provisions of para-

graph 1 of this Article, remuneration derived
by a resident of a Contracting State in respect
of an employment exercised in the other Con-
tracting State shall be taxable only in the first-
mentioned State if:

(a) the recipient is present in the other State

for a period or periods not exceeding in the ag-
gregate 183 days in any twelve-month period
commencing or ending in the fiscal year con-
cerned; and

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

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

manent establishment 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. Where a resident of Swe-
den derives remuneration in respect of an
employment exercised aboard an aircraft ope-
rated in international traffic by the air trans-
port consortium Scandinavian Airlines System
(SAS), such remuneration shall be taxable
only in Sweden.

Article 15

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 16

Artistes and sportspersons

1. Notwithstanding the provisions of Article

14, income derived by a resident of a Con-
tracting State as an artiste, such as a theatre,
motion picture, radio or television artiste, or a
musician, or as a sportsperson, from his perso-

2. Utan hinder av best�mmelserna i punkt 1

i denna artikel beskattas ers�ttning, som per-
son med hemvist i en avtalsslutande stat upp-
b�r f�r arbete som utf�rs i den andra avtalsslu-
tande staten, endast i den f�rstn�mnda staten,
om

a) mottagaren vistas i den andra staten un-

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

b) ers�ttningen betalas av arbetsgivare som

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

c) ers�ttningen inte belastar fast driftst�lle

som arbetsgivaren har i den andra staten.

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

i denna artikel f�r ers�ttning f�r arbete, som
utf�rs ombord p� skepp eller luftfartyg som
anv�nds i internationell trafik av ett f�retag i
en avtalsslutande stat, beskattas i denna stat.
Om en person med hemvist i Sverige uppb�r
ers�ttning f�r arbete utf�rt ombord p� luftfar-
tyg som anv�nds i internationell trafik av luft-
fartskonsortiet Scandinavian Airlines System
(SAS), skall s�dan ers�ttning beskattas endast
i Sverige.

Artikel 15

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 i annat liknande organ i bolag med
hemvist i den andra avtalsslutande staten, f�r
beskattas i denna andra stat.

Artikel 16

Artister och sportut�vare

1. Utan hinder av best�mmelserna i artikel

14 f�r inkomst, som person med hemvist i en
avtalsslutande stat f�rv�rvar genom sin per-
sonliga verksamhet i den andra avtalsslutande
staten i egenskap av artist, s�som teater- eller

SFS 2005:456

nal activities as such exercised in the other
Contracting State, may be taxed in that other
State.

2. Where income in respect of personal acti-

vities exercised by an artiste or a sportsperson
in his capacity as such accrues not to the ar-
tiste or sportsperson himself but to another
person, that income may, notwithstanding the
provisions of Articles 7 and 14, be taxed in the
Contracting State in which the activities of the
artiste or sportsperson are exercised.

Article 17

Pensions, annuities and similar payments

1. Pensions and other similar remuneration,

disbursements 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 pay-
ments in return for adequate and full conside-
ration in money or moneys worth.

Article 18

Government service

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

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

(b) However, such salaries, wages and other

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

(i) is a national of that State; or

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

2. Utan hinder av best�mmelserna i artik-

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

Artikel 17

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 en person med
hemvist i den andra avtalsslutande staten, f�r
beskattas 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.

Artikel 18

Offentlig tj�nst

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

tag f�r pension, som betalas av en avtalsslu-
tande stat, en av dess politiska underavdel-
ningar eller lokala myndigheter till fysisk per-
son p� grund av arbete som utf�rts i denna
stats, underavdelnings eller myndighets tj�nst,
beskattas endast i denna stat.

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

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

1) �r medborgare i denna stat, eller

SFS 2005:456

(ii) did not become a resident of that State

solely for the purpose of rendering the servi-
ces.

2. The provisions of Articles 14, 15 and 16

shall apply to remuneration in respect of servi-
ces rendered in connection with a business
carried on by a Contracting State or a political
subdivision or a local authority thereof.

Article 19

Students and trainees

Payments which a student or business trai-

nee or apprentice who is or was immediately
before visiting a Contracting State a resident
of the other Contracting State and who is pre-
sent in the first-mentioned State solely for the
purpose of his education or training receives
for the purpose of his maintenance, education
or training shall not be taxed in that State, pro-
vided that such payments arise from sources
outside that State.

Article 20

Teachers and researchers

1. Notwithstanding the provisions of Article

14, a professor or teacher who visits a Con-
tracting State for the purpose of teaching or re-
search at a university or any other similarly re-
cognized educational institution in that State
and who, immediately before that visit, was a
resident of the other Contracting State shall be
exempt from tax in the first-mentioned State
in respect of any remuneration for such teach-
ing and research for a period not exceeding
one year from the date of his first arrival in the
first-mentioned State for such purposes, provi-
ded that such remuneration is derived by him
from sources in the other Contracting State.

2. The provisions of this Article shall not

apply to income from research if such research
is undertaken not in the public interest but
wholly or mainly for the benefit of a specific
person or persons.

2) inte fick hemvist i denna stat uteslutande

f�r att utf�ra arbetet.

2. Best�mmelserna i artiklarna 14, 15 och

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

Artikel 19

Studerande och praktikanter

Studerande, l�rling eller praktikant som har

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

Artikel 20

L�rare och forskare

1. Utan hinder av best�mmelserna i artikel

14 skall en professor eller l�rare som vistas i
en avtalsslutande stat i syfte att bedriva under-
visning eller forskning vid ett universitet eller
annan liknande erk�nd undervisningsanstalt i
denna stat och som omedelbart f�re denna vis-
telse hade hemvist i den andra avtalsslutande
staten, undantas fr�n beskattning i den f�rst-
n�mnda staten f�r ers�ttning f�r s�dan under-
visning och forskning under en tidsperiod som
inte �verstiger ett �r fr�n dagen f�r den f�rsta
ankomsten i s�dant syfte till den f�rstn�mnda
staten, under f�ruts�ttning att s�dan ers�ttning
uppb�rs av honom fr�n k�llor i den andra av-
talsslutande staten.

2. Best�mmelserna i denna artikel till�m-

pas inte p� inkomster fr�n forskning om denna
forskning inte bedrivs i allm�nt intresse utan
helt eller huvudsakligen till f�rm�n f�r en eller
flera specifika personer.

SFS 2005:456

Article 21

Other income

1. Items of income of a resident of a Con-

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

2. The provisions of paragraph 1 of this Ar-

ticle shall not apply to income, other than in-
come from immovable property as defined in
paragraph 2 of Article 6, if the recipient of
such income, being a resident of a Contracting
State, carries on business in the other Con-
tracting State through a permanent establish-
ment situated therein, and the right or property
in respect of which the income is paid is effec-
tively connected with such permanent estab-
lishment. In such case the provisions of Ar-
ticle 7 shall apply.

3. Notwithstanding the provisions of para-

graphs 1 and 2 of this Article, items of income
of a resident of a Contracting State not dealt
with in the foregoing Articles of this Agree-
ment and arising in the other Contracting State
may also be taxed in that other State.

Article 22

Elimination of double taxation

1. In the case of Nigeria:
Subject to the provisions of the laws of Ni-

geria regarding the allowance as a credit
against Nigerian tax of tax payable in a terri-
tory outside Nigeria (which shall not affect the
general principle thereof) Swedish tax payable
under the laws of Sweden and in accordance
with this Agreement, whether directly or by
deduction, on profits, income or chargeable
gains from sources within Sweden (excluding
in the case of a dividend, tax payable in re-
spect of the profits out of which dividend is
paid) shall be allowed as a credit against any
Nigerian tax computed by reference to the
same profits, income or chargeable gains by
reference to which Swedish tax is computed.

2. In the case of Sweden:
(a) Where a resident of Sweden derives in-

come which under the laws of Nigeria and in

Artikel 21

Annan inkomst

1. Inkomst som person med hemvist i en av-

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

2. Best�mmelserna i punkt 1 i denna artikel

till�mpas inte p� inkomst, med undantag f�r
inkomst av fast egendom som avses i artikel 6
punkt 2, om mottagaren av inkomsten har
hemvist i en avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande staten fr�n
d�r bel�get fast driftst�lle samt den r�ttighet
eller egendom i fr�ga om vilken inkomsten be-
talas �ger verkligt samband med det fasta
driftst�llet. I s�dant fall till�mpas best�mmel-
serna i artikel 7.

3. Utan hinder av best�mmelserna i punk-

terna 1 och 2 i denna artikel f�r inkomst som
person med hemvist i en avtalsslutande stat
f�rv�rvar och som inte behandlas i f�reg�ende
artiklar av detta avtal och som h�rr�r fr�n den
andra avtalsslutande staten, �ven beskattas i
denna andra stat.

Artikel 22

Undanr�jande av dubbelbeskattning

1. Betr�ffande Nigeria:
I enlighet med nigeriansk lagstiftning ang�-

ende avr�kning fr�n nigeriansk skatt av skatt
som tas ut inom ett territorium utanf�r Nigeria
(vilket inte skall p�verka den allm�nna princip
som anges h�r) avr�knas svensk skatt som en-
ligt svensk lag och i �verensst�mmelse med
detta avtal tas ut antingen direkt eller genom
skatteavdrag, p� inkomst eller vinst fr�n k�lla
i Sverige (dock inte s�vitt avser utdelning, f�r
skatt som tas ut p� den vinst av vilken utdel-
ningen betalas), fr�n nigeriansk skatt som tas
ut p� samma inkomst eller vinst.

2. Betr�ffande Sverige:
a) Om en person med hemvist i Sverige f�r-

v�rvar inkomst som enligt nigeriansk lagstift-

SFS 2005:456

accordance with the provisions of this Agree-
ment may be taxed in Nigeria, 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 Nigerian 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 Nigeria, Sweden may, when determining
the graduated rate of Swedish tax, take into
account the income which shall be taxable
only in Nigeria.

paragraph (a) of this paragraph, dividends paid
by a company which is a resident of Nigeria to
a company which is a resident of Sweden shall
be exempt from Swedish tax according to the
provisions of Swedish laws governing the ex-
emption 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
a permanent establishment in Nigeria, the
term Nigerian tax paid shall be deemed to
include the Nigerian tax which would have
been paid but for any reduction or time-limi-
ted exemption of tax granted under incentive
provisions contained in Nigerian laws desig-
ned to promote economic development to the
extent that such exemption or reduction is
granted for profits from the export of Nigerian
products, the mining industry, the installation,
operation or maintenance of fixed or mobile
telecommunication systems and related equip-
ment, industrial and manufacturing activities,
oil and gas industry as well as agriculture and
tourism (including restaurants and hotels),
provided that the activities have been carried
out in Nigeria. For the purpose of sub-para-
graph (c) of this paragraph, a tax of 15 per
cent shall be considered to have been paid for
such activities under those conditions mentio-
ned in the previous sentence.

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

this paragraph the Nigerian tax paid in respect

ning och i enlighet med best�mmelserna i
detta avtal f�r beskattas i Nigeria, skall
Sverige med beaktande av best�mmelserna i
svensk lagstiftning betr�ffande avr�kning av
utl�ndsk skatt (�ven i den lydelse de framdeles
kan f� genom att �ndras utan att den allm�nna
princip som anges h�r �ndras) fr�n den
svenska skatten p� inkomsten avr�kna ett be-
lopp motsvarande den nigerianska skatt som
erlagts p� inkomsten.

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

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

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

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

d) Vid till�mpningen av a) i denna punkt

skall, i fall d� ett svenskt bolag har ett fast
driftst�lle i Nigeria, uttrycket den nigerianska
skatt som erlagts innefatta den nigerianska
skatt som skulle ha erlagts om inte s�dan tids-
begr�nsad befrielse fr�n eller neds�ttning av
skatt medgivits enligt best�mmelser om skat-
tel�ttnader i nigeriansk lag som syftar till att
fr�mja ekonomisk utveckling till den del s�-
dan befrielse eller neds�ttning medgivits f�r
inkomster fr�n export av nigerianska produk-
ter, gruvindustrin eller f�r installation, drift el-
ler underh�ll av station�ra eller mobila tele-
kommunikationssystem och d�rtill h�rande ut-
rustning, industri- och tillverkningsverksam-
het, olje- och gasindustrin samt jordbruk och
turism (inklusive restauranger och hotell), un-
der f�ruts�ttning att verksamheterna ut�vats i
Nigeria. Vid till�mpningen av c) i denna punkt
skall en skatt om 15 procent anses ha erlagts
f�r s�dana verksamheter och under s�dana f�r-
uts�ttningar som anges i f�reg�ende mening.

e) Vid till�mpningen av a) i denna punkt

skall nigeriansk skatt som erlagts med anled-

SFS 2005:456

of royalties received as a consideration for the
use of any patent, design or model, plan, sec-
ret formula or process, or for information con-
cerning industrial, commercial or scientific
experience, shall, where it has been used in the
export of Nigerian products, the mining indu-
stry, the installation, operation or maintenance
of fixed or mobile telecommunication systems
and related equipment, industrial and manu-
facturing activities, oil and gas industry as
well as agriculture and tourism (including res-
taurants and hotels), provided that the activi-
ties have been carried out in Nigeria, in addi-
tion to the Nigerian tax actually paid be con-
sidered to have been paid with an additional
amount of 5 per cent, or if no such tax has
been charged be considered to have been paid
with 5 per cent, of the gross amount of such
royalties.

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

and (e) shall apply only for the first ten years
during which this Agreement is effective. This
period may be extended by a mutual agree-
ment between the competent authorities.

Article 23

Non-discrimination

1. Nationals of a Contracting State shall not

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

2. The taxation on a permanent establish-

ment which an enterprise of a Contracting
State has in the other Contracting State shall
not be less favourably levied in that other
State than the taxation levied on enterprises of
that other State carrying on the same activi-
ties. This provision shall not be construed as
obliging a Contracting State to grant to resi-
dents of the other Contracting State any perso-

ning av royalty som tagits emot f�r nyttjandet
av patent, m�nster eller modell, ritning, hem-
ligt recept eller hemlig tillverkningsmetod el-
ler f�r upplysning om erfarenhetsr�n av indu-
striell, kommersiell eller vetenskaplig natur,
d�r r�ttigheten anv�nts f�r export av nigerian-
ska produkter, gruvindustrin eller f�r installa-
tion, drift eller underh�ll av station�ra eller
mobila telekommunikationssystem och d�rtill
h�rande utrustning, industri- och tillverk-
ningsverksamhet, olje- och gasindustrin samt
jordbruk och turism (inklusive restauranger
och hotell), under f�ruts�ttning att verksamhe-
terna ut�vats i Nigeria, anses utg�ra 5 procent
ut�ver den skatt som faktiskt erlagts, eller om
ingen skatt erlagts 5 procent, av royaltyns
bruttobelopp.

f) Best�mmelserna i d) och e) i denna punkt

till�mpas endast under de f�rsta tio �ren under
vilka detta avtal till�mpas. Denna tidsperiod
kan utstr�ckas genom en �msesidig �verens-
kommelse mellan de beh�riga myndigheterna.

Artikel 23

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat skall

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

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

retag i en avtalsslutande stat har i den andra
avtalsslutande staten, skall i denna andra stat
inte vara mindre f�rdelaktig �n beskattningen
av f�retag i denna andra stat, som bedriver
verksamhet av samma slag. Denna best�m-
melse anses inte medf�ra skyldighet f�r en av-
talsslutande stat att medge personer med hem-
vist i den andra avtalsslutande staten s�dant

SFS 2005:456

nal allowances, reliefs or reductions for tax-
ation purposes on account of civil status or fa-
mily responsibilities which it grants to its own
residents.

3. Except where the provisions of paragraph

1 of Article 9, paragraph 7 of Article 11, or pa-
ragraph 6 of Article 12, apply, interest, royal-
ties and other disbursements paid by an enter-
prise of a Contracting State to a resident of the
other Contracting State shall, for the purpose
of determining the taxable profits of such en-
terprise, be deductible under the same condi-
tions as if they had been paid to a resident of
the first-mentioned State.

4. Enterprises of a Contracting State, the

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

5. The provisions of this Article shall, not-

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

Article 24

Mutual agreement procedure

1. Where a person considers that the actions

of one or both of the Contracting States result
or will result for him in taxation not in accord-
ance with the provisions of this 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
23, to that of the Contracting State of which he
is a national. The case must be presented
within six years from the first notification of
the action resulting in taxation not in accord-
ance with the provisions of the Agreement.

personligt avdrag vid beskattningen, s�dan
skattebefrielse eller skatteneds�ttning p�
grund av civilst�nd eller f�rs�rjningsplikt som
medges personer med hemvist i den egna sta-
ten.

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

kel 9 punkt 1, artikel 11 punkt 7 eller artikel
12 punkt 6 till�mpas, �r r�nta, royalty och an-
nan betalning fr�n f�retag i en avtalsslutande
stat till person med hemvist i den andra avtals-
slutande staten, avdragsgilla vid best�mman-
det av den beskattningsbara inkomsten f�r s�-
dant f�retag p� samma villkor som betalning
till person med hemvist i den f�rstn�mnda sta-
ten.

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. Utan hinder av best�mmelserna i artikel 2

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

Artikel 24

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutande

stat eller b�da avtalsslutande staterna vidtagit
�tg�rder som f�r honom medf�r eller kommer
att medf�ra beskattning som strider mot be-
st�mmelserna i detta avtal, kan han, utan att
det p�verkar hans r�tt att anv�nda sig av de
r�ttsmedel som finns i dessa staters interna
r�ttsordningar, 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 23 punkt 1, i den avtalsslutande
stat d�r han �r medborgare. Saken skall l�ggas
fram inom sex �r fr�n den tidpunkt d� perso-
nen i fr�ga fick vetskap om den �tg�rd som gi-
vit upphov till beskattning som strider mot be-
st�mmelserna i avtalet.

SFS 2005:456

2. The competent authority shall endeavour,

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

3. The competent authorities of the Con-

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

4. The competent authorities of the Con-

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

Article 25

Exchange of information

1. The competent authorities of the Con-

tracting States shall exchange such informa-
tion as is necessary for carrying out the provi-
sions of this Agreement or of the domestic
laws concerning taxes of every kind and de-
scription imposed on behalf of the Contracting
States, or of their political subdivisions or lo-
cal authorities, insofar as the taxation there-
under is not contrary to the Agreement. The
exchange of information is not restricted by
Articles 1 and 2. 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
(including courts and administrative bodies)
concerned with the assessment or collection
of, the enforcement or prosecution in respect
of, or the determination of appeals in relation
to the taxes referred to in the first sentence.
Such persons or authorities shall use the infor-

2. Om den beh�riga myndigheten finner in-

v�ndningen grundad men inte sj�lv kan f� till
st�nd en tillfredsst�llande l�sning, skall myn-
digheten s�ka l�sa fr�gan genom �msesidig
�verenskommelse med den beh�riga myndig-
heten i den andra avtalsslutande staten i syfte
att undvika beskattning som strider mot avta-
let. �verenskommelse som tr�ffats 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 detta av-
tal.

4. De beh�riga myndigheterna i de avtals-

slutande staterna kan tr�da i direkt f�rbindelse
med varandra i syfte att tr�ffa �verenskom-
melse i de fall som angivits i f�reg�ende punk-
ter.

Artikel 25

Utbyte av upplysningar

1. De beh�riga myndigheterna i de avtals-

slutande staterna skall utbyta s�dana upplys-
ningar som �r n�dv�ndiga f�r att till�mpa be-
st�mmelserna i detta avtal eller i de avtalsslu-
tande staternas interna lagstiftning i fr�ga om
skatter av varje slag och beskaffenhet som tas
ut f�r de avtalsslutande staterna eller f�r deras
politiska underavdelningar eller lokala myn-
digheter, i den m�n beskattningen enligt denna
lagstiftning inte strider mot avtalet. Utbytet av
upplysningar begr�nsas inte av artiklarna 1
och 2. 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 myn-
digheter (d�ri inbegripet domstolar och f�r-
valtningsorgan) som fastst�ller, uppb�r eller
driver in de skatter som anges i f�rsta me-
ningen eller handl�gger �tal eller besv�r i
fr�ga om dessa skatter. Dessa personer eller

SFS 2005:456

mation only for such purposes. They may dis-
close the information in public court proceed-
ings or in judicial decisions. The competent
authorities may through consultation, develop
appropriate conditions, methods and tech-
niques concerning the matters in respect of
which such exchanges of information shall be
made including, where appropriate, exchanges
of information regarding tax avoidance.

2. In no case shall the provisions of para-

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

(a) to carry out administrative measures at

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

(b) to supply information which is not ob-

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

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

Article 26

Limitations on benefits

Notwithstanding any other provisions of

this Agreement, where:

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

tracting State derives its income primarily
from other States

(i) from activities such as banking, shipp-

ing, financing or insurance or

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

tion centre or similar entity providing admi-
nistrative services or other support to a group
of companies which carry on business prima-
rily in other States; and

(b) such income would bear a significantly

lower tax under the laws of that State than in-
come from similar activities carried out within
that State or from being the headquarters, co-
ordination centre or similar entity providing

myndigheter skall anv�nda upplysningarna
endast f�r s�dana �ndam�l. De f�r yppa upp-
lysningarna vid offentliga r�tteg�ngar eller i
domstolsavg�randen. De beh�riga myndighe-
terna kan tr�da i f�rbindelse med varandra f�r
att best�mma l�mpliga villkor, metoder och
f�rfaringss�tt f�r hur s�dant utbyte av infor-
mation skall genomf�ras inklusive, d�r s� an-
ses l�mpligt, utbyte av information g�llande
skatteflykt.

2. Best�mmelserna i punkt 1 i denna artikel

anses inte medf�ra skyldighet f�r en avtalsslu-
tande stat att

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

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

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

liga enligt lagstiftning eller sedvanlig admini-
strativ praxis i denna avtalsslutande stat eller i
den andra avtalsslutande staten,

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

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

Artikel 26

Begr�nsningar av f�rm�ner

Utan hinder av �vriga best�mmelser i detta

avtal, om:

a) bolag med hemvist i en avtalsslutande

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

1) fr�n aktiviteter s�dana som bank-, sj�-

farts-, finans- eller f�rs�kringsverksamhet, el-
ler

2) genom att vara huvudkontor, coordina-

tion centre eller liknande enhet som tillhanda-
h�ller administrativa eller andra tj�nster till en
grupp av f�retag som bedriver r�relse huvud-
sakligen i andra stater, och

b) s�dan inkomst beskattas v�sentligt l�gre

enligt lagstiftningen i denna stat �n inkomster
fr�n liknande verksamheter som bedrivs inom
denna stat eller genom att vara huvudkontor,
coordination centre eller liknande enhet som

SFS 2005:456

administrative services or other support to a
group of companies which carry on business
in that State, as the case may be,

any provisions of this Agreement conferr-

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

Article 27

Members of diplomatic missions and consular
posts

Nothing in this Agreement shall affect the

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

Article 28

Entry into force

1. Each of the Contracting States shall no-

tify the other of the completion of the proce-
dures required by its laws 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 Nigeria:
(i) in respect of withholding tax on income

and taxes on capital gains derived by a non-re-
sident, in relation to income and capital gains
derived on or after the first day of January in
the calendar year immediately following that
in which the Agreement enters into force;

(ii) in respect of other taxes, in relation to

income of any basis period beginning on or af-
ter the first day of January in the calendar year
immediately following that in which the
Agreement enters into force;

tillhandah�ller administrativa eller andra
tj�nster till en grupp av f�retag som bedriver
sin verksamhet i denna stat,

skall de best�mmelser i detta avtal som

medger undantag fr�n beskattning eller reduk-
tion av skatt inte till�mpas p� inkomst som s�-
dant bolag f�rv�rvar och inte heller p� utdel-
ning som betalas av s�dant bolag.

Artikel 27

Medlemmar av diplomatisk beskickning och
konsulat

Best�mmelserna i detta avtal ber�r inte de

privilegier vid beskattningen som enligt folk-
r�ttens allm�nna regler eller best�mmelser i
s�rskilda �verenskommelser tillkommer med-
lemmar av diplomatisk beskickning eller kon-
sulat.

Artikel 28

Ikrafttr�dande

1. De avtalsslutande staterna skall p� diplo-

matisk v�g underr�tta varandra om n�r de �t-
g�rder vidtagits enligt respektive stats lagstift-
ning som kr�vs f�r att detta avtal skall tr�da i
kraft.

2. Avtalet tr�der i kraft den trettionde dagen

efter det att den sista av dessa underr�ttelser
tagits emot och skall d�refter till�mpas:

a) i Nigeria:
1) i fr�ga om k�llskatter p� inkomst och

skatter p� kapitalvinst som f�rv�rvas av en
person som inte har hemvist i Nigeria, s�vitt
avser inkomst och kapitalvinst som f�rv�rvas
den 1 januari det kalender�r som f�ljer n�r-
mast efter det �r d� avtalet tr�der i kraft eller
senare,

2) i fr�ga om andra skatter, s�vitt avser in-

komster h�nf�rliga till beskattningsperiod som
b�rjar den 1 januari det kalender�r som f�ljer
n�rmast efter det �r d� avtalet tr�der i kraft el-
ler senare,

SFS 2005:456

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

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

(ii) in respect of other taxes on income and

on capital gains, on taxes chargeable for any
tax year beginning on or after the first day of
January of the year next following the date on
which the Agreement enters into force.

Article 29

Termination

This Agreement shall remain in force until

terminated by a Contracting State. Either
Contracting State may terminate the Agree-
ment, through diplomatic channels, by giving
written notice of termination at least six
months before the end of any calendar year. In
such case, the Agreement shall cease to have
effect:

(a) in Nigeria:
(i) in respect of withholding tax on income

(ii) in respect of other taxes, in relation to

income of any basis period beginning on or af-
ter the first day of January in the calendar year
immediately following the end of the six-
month period;

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

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

(ii) in respect of other taxes on income and

on capital gains, on income chargeable for any
tax year beginning on or after the first day of
January of the year next following the end of
the six-month period.

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

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

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

kapitalvinst, p� skatt som p�f�rs f�r beskatt-
nings�r som b�rjar den 1 januari det �r som
n�rmast f�ljer efter det �r d� avtalet tr�der i
kraft eller senare.

Artikel 29

Upph�rande

Detta avtal skall f�rbli i kraft intill dess det

s�gs upp av en avtalsslutande stat. En avtals-
slutande stat kan p� diplomatisk v�g s�ga upp
avtalet genom att minst sex m�nader f�re ut-
g�ngen av n�got kalender�r h�rom skriftligen
underr�tta den andra staten. I s�dant fall skall
avtalet upph�ra att g�lla:

a) i Nigeria:
1) i fr�ga om k�llskatter p� inkomst och

skatter p� kapitalvinst som f�rv�rvas av per-
son som inte har hemvist i Nigeria, s�vitt av-
ser inkomst och kapitalvinst som f�rv�rvas
den 1 januari det kalender�r som f�ljer n�r-
mast efter utg�ngen av sexm�nadersperioden
eller senare,

2) i fr�ga om andra skatter, s�vitt avser in-

komster h�nf�rliga till beskattningsperiod som
b�rjar den 1 januari det kalender�r som f�ljer
n�rmast efter utg�ngen av sexm�nadersperio-
den eller senare,

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

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

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

kapitalvinst, p� skatt som p�f�rs f�r beskatt-
nings�r som b�rjar den 1 januari det �r som
n�rmast f�ljer efter utg�ngen av sexm�naders-
perioden eller senare.

SFS 2005:456

In witness whereof the undersigned being

duly authorised thereto have signed this
Agreement.

Done at Stockholm, this 18th day of No-

vember, 2004, in duplicate in the English
language.

For the Government of the Kingdom of
Sweden

Thomas �stros

For the Government of the Federal Republic
of Nigeria

Alhaji Abubakar A. Tanko

Protocol to the Agreement between the
Kingdom of Sweden and the Federal
Republic of Nigeria for the avoidance
of double taxation and the prevention
of fiscal evasion with respect to taxes
on income and on capital gains

At the moment of signing the Agreement

for the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income and on capital gains between
the Kingdom of Sweden and the Federal Re-
public of Nigeria, the Contracting States have
agreed that the following provisions shall
form an integral part of the Agreement:

Article 5

1. It is agreed that if any agreement or con-

vention between Nigeria and a member state
of the Organisation for Economic Cooperation
and Development (OECD) provides for a lon-
ger time period than any of those provided for
in sub-paragraph (g) or (h) of paragraph 2 of
Article 5 (either generally or in respect of spe-
cific activities), such longer time period or pe-
riods shall automatically apply (either gen-
erally or in respect of specific activities) if a
resident of Nigeria carries on any such activi-
ties in Sweden or if a resident of Sweden car-
ries on any such activities in Nigeria, under
the same conditions as if such longer time pe-
riod or periods had been specified in those
sub-paragraphs.

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Stockholm den 18 november

2004 i tv� exemplar p� engelska spr�ket.

F�r Konungariket Sveriges regering

Thomas �stros

F�r Federala Republiken Nigerias regering

Alhaji Abubakar A. Tanko

Protokoll till avtalet mellan Konunga-
riket Sverige och Federala Republiken
Nigeria f�r undvikande av dubbelbe-
skattning och f�rhindrande av skatte-
flykt betr�ffande skatter p� inkomst
och p� kapitalvinst

Vid undertecknandet av avtalet f�r undvi-

kande av dubbelbeskattning och f�rhindrande
av skatteflykt betr�ffande skatter p� inkomst
och p� kapitalvinst mellan Konungariket
Sverige och Federala Republiken Nigeria, har
de avtalsslutande staterna kommit �verens om
att f�ljande best�mmelser skall utg�ra en inte-
grerande del av avtalet:

Artikel 5

1. Om en �verenskommelse eller ett avtal

mellan Nigeria och en medlemsstat i Organi-
sationen f�r ekonomiskt samarbete och ut-
veckling (OECD) f�reskriver en l�ngre tidspe-
riod �n n�gon av dem som f�reskrivs i artikel
5 punkt 2 g) eller h) (antingen generellt eller i
f�rh�llande till s�rskilda aktiviteter), skall s�-
dan l�ngre tidsperiod eller s�dana l�ngre tids-
perioder automatiskt till�mpas (antingen gene-
rellt eller i f�rh�llande till s�rskilda aktivite-
ter) om en person med hemvist i Nigeria be-
driver s�dan verksamhet i Sverige eller om en
person med hemvist i Sverige bedriver s�dan
verksamhet i Nigeria, p� samma s�tt som om
s�dan l�ngre tidsperiod eller s�dana l�ngre
tidsperioder hade f�reskrivits i dessa punkter.

SFS 2005:456

2. It is agreed that if in any agreement or

convention between Nigeria and a member
state of the Organisation for Economic Coope-
ration and Development (OECD) signed after
the signing of this Agreement the word deliv-
ery is included in a provision or provisions
corresponding to sub-paragraph (a) or sub-
paragraph (b) of paragraph 3 of Article 5, or
both sub-paragraphs, sub-paragraphs (a) and
(b) of paragraph 3 of Article 5 of this Agree-
ment shall automatically be applied as if the
word delivery had been so included from
the same time when the agreement or conven-
tion between Nigeria and the third state be-
comes effective.

Article 7

It is agreed that the provisions of sub-para-

graphs (b) and (c) of paragraph 1 of Article 7
shall apply only where sales and business acti-
vities are effected directly by the enterprise in
the other Contracting State through other out-
lets than the permanent establishment for the
purpose of depleting the profits that would
otherwise have been attributable to the perma-
nent establishment and

(i) the profits of the permanent establish-

ment are not determined on the basis of the to-
tal amount received by the enterprise, but are
determined on the basis of the remuneration
which it is expected to make if it were a dis-
tinct and independent enterprise engaged in
the same or similar activities under the same
or similar conditions;

(ii) the profits of such permanent establish-

ment are not determined on the basis of the to-
tal amount of the contract, but are determined
on the basis of that part of the contract which
is effectively carried out by the permanent es-
tablishment.

Article 8

1. If the competent authorities of the Con-

tracting States by mutual agreement conclude
that profits are derived by a resident or resi-
dents of a Contracting State from the opera-
tion of ships or aircraft in international traffic

2. Om en �verenskommelse eller ett avtal

mellan Nigeria och en medlemsstat i Organi-
sationen f�r ekonomiskt samarbete och ut-
veckling (OECD), som undertecknas efter un-
dertecknandet av detta avtal, ordet utl�m-
nande inkluderas i en best�mmelse eller i be-
st�mmelser som motsvarar artikel 5 punkt 3 a)
eller b), eller i b�da dessa punkter, skall artikel
5 punkt 3 a) och b) automatiskt till�mpas som
om ordet utl�mnande hade inkluderats p�
detta s�tt fr�n och med den tidpunkt d� avtalet
mellan Nigeria och denna tredje stat b�rjar att
till�mpas.

Artikel 7

Best�mmelserna i artikel 7 punkt 1 b) och c)

till�mpas endast i fall d� f�retagets f�rs�ljning
och aff�rsverksamhet i den andra avtalsslu-
tande staten p�verkas negativt p� grund av att
andra f�rs�ljningsst�llen �n det fasta driftst�l-
let gynnas genom att tillf�ras inkomster som
annars skulle ha varit h�nf�rliga till det fasta
driftst�llet, och

1) inkomsterna i det fasta driftst�llet inte

best�ms p� grundval av det totala beloppet
som f�retaget erh�ller utan p� grundval av den
ers�ttning som driftst�llet kan antas ha erh�llit
om det varit ett frist�ende f�retag, som bedri-
vit verksamhet av samma eller liknande slag
under samma eller liknande villkor,

2) inkomsterna i ett s�dant fast driftst�lle

inte best�ms p� grundval av den totala kon-
traktssumman utan p� grundval av den del av
kontraktet som fullg�rs vid det fasta driftst�l-
let.

Artikel 8

1. Om de beh�riga myndigheterna i de av-

talsslutande staterna genom �msesidig �ver-
enskommelse enas om att inkomst som f�rv�r-
vas av en eller flera personer med hemvist i en
avtalsslutande stat fr�n anv�ndningen av

SFS 2005:456

to or from places in the other Contracting
State and that such profits are not derived by a
resident or residents of the other Contracting
State from the operation of ships or aircraft in
international traffic to or from places in the
first-mentioned State, and that such situation
has a permanent nature, then the condition of
reciprocity envisaged in paragraph 1 of Article
8 for tax exemption is not met. In such case
the tax charged shall not exceed 1 per cent of
the earnings of the enterprise derived from the
other Contracting State. For the purpose of the
foregoing sentence, the term earnings means
income derived by a resident of a Contracting
State from the carriage of passengers, mail,
livestock or goods boarded or loaded in the
other Contracting State, less refunds and pay-
ments of wages and salaries of ground staff
and excluding income derived from the carri-
age of passengers, mail, livestock or goods
which are brought to that other State solely for
transhipments or transfers.

2. If any agreement or convention for the

avoidance of double taxation, or protocol
thereto, or any other international arrangement
concluded after the date of the signing of this
Agreement between Nigeria and a third State
provides for rates of taxation (including nil ra-
tes) on the profits derived from the operation
of ships or aircraft in international traffic
which are lower than the rate provided for un-
der this Protocol, then the same lower rate
shall apply under this Agreement and shall
have effect from the latter of the dates of
which this Agreement or the relevant conven-
tion, agreement, protocol or other internatio-
nal arrangement between Nigeria and a third
state becomes effective.

Articles 10, 11 and 12

In respect of paragraph 6 of Article 10, pa-

ragraph 8 of Article 11 and paragraph 7 of Ar-
ticle 12, it is agreed that when a Contracting

skepp eller luftfartyg i internationell trafik till
eller fr�n platser i den andra avtalsslutande
staten och att motsvarande inkomster inte f�r-
v�rvas av en eller flera personer med hemvist i
den andra avtalsslutande staten fr�n anv�nd-
ningen av skepp eller luftfartyg i internationell
trafik till eller fr�n platser i den f�rstn�mnda
staten, samt att detta f�rh�llande �r av perma-
nent natur, anses kravet p� �msesidighet som
f�reskrivs i artikel 8 punkt 1 f�r skattebe-
frielse inte uppfyllt. Vid s�dant f�rh�llande
skall den skatt som tas ut inte �verstiga en pro-
cent av de inkomster som f�retaget f�rv�rvar
fr�n den andra avtalsslutande staten. Vid till-
l�mpningen av f�reg�ende mening skall med
uttrycket inkomst, f�rst�s inkomst som f�r-
v�rvas av en person med hemvist i en avtals-
slutande stat fr�n transport av passagerare,
post, boskap eller gods som stiger ombord el-
ler lastas i den andra avtalsslutande staten med
avdrag f�r �terbetalningar, l�ner avseende
markpersonal och med bortseende fr�n inkom-
ster som f�rv�rvats f�r transport av passage-
rare, post, boskap eller gods som ankommit
till denna andra stat uteslutande f�r omlast-
ning eller transfer.

2. Om en �verenskommelse eller ett avtal

f�r undvikande av dubbelbeskattning, eller
d�rtill h�rande protokoll, eller n�gon annan
internationell �verenskommelse som under-
tecknas efter dagen f�r undertecknandet av
detta avtal, mellan Nigeria och en tredje stat,
f�reskriver skattesatser (inklusive nollskatte-
sats) p� inkomster fr�n anv�ndningen av
skepp eller luftfartyg i internationell trafik
som �r l�gre �n den som anges i detta proto-
koll, skall denna l�gre skattesats till�mpas
�ven med avseende p� detta avtal fr�n den se-
nare tidpunkt d� antingen detta avtal eller ifr�-
gavarande �verenskommelse, avtal, protokoll
eller annan internationell �verenskommelse
mellan Nigeria och denna tredje stat b�rjar att
till�mpas.

Artiklarna 10, 11 och 12

I fr�ga om artikel 10 punkt 6, artikel 11

punkt 8 och artikel 12 punkt 7 g�ller att n�r en
avtalsslutande stat �verv�ger att neka en per-

SFS 2005:456

Thomson Fakta, tel. 08-587 671 00

Elanders Gotab, Stockholm 2005

State contemplates to deny benefits to a resi-
dent of the other Contracting State, the com-
petent authorities should consult with each
other.

It is agreed that if any agreement or conven-

tion between Nigeria and a member state of
the Organisation for Economic Cooperation
and Development (OECD) provides that Nige-
ria shall exempt from tax dividends, interest or
royalties (either generally or in respect of spe-
cific categories of dividends, interest or royal-
ties) arising in Nigeria, or limit the tax char-
ged in Nigeria on such dividends, interest or
royalties (either generally or in respect of spe-
cific categories of dividends, interest or royal-
ties) to a rate lower than that provided for in
sub-paragraph (a) of paragraph 2 of Article 10,
paragraph 2 of Article 11 or paragraph 2 of
Article 12 of the Agreement, such exemption
or lower rate shall automatically apply to divi-
dends, interest or royalties (either generally or
in respect of those specific categories of divi-
dends, interest or royalties) arising in Nigeria
and beneficially owned by a resident of Swe-
den and dividends, interest or royalties (either
generally or in respect of those specific cate-
gories of dividends, interest or royalties) aris-
ing in Sweden and beneficially owned by a re-
sident of Nigeria, under the same conditions
as if such exemption or lower rate had been
specified in those sub-paragraph or para-
graphs.

In witness whereof the undersigned being

duly authorised thereto have signed this Proto-
col.

Done at Stockholm, this 18th day of No-

vember, 2004, in duplicate in the English
language.

For the Government of the Kingdom of
Sweden

Thomas �stros

For the Government of the Federal Republic
of Nigeria

Alhaji Abubakar A. Tanko

son med hemvist i den andra avtalsslutande
staten f�rm�ner skall de beh�riga myndighe-
terna �verl�gga med varandra.

Om en �verenskommelse eller ett avtal mel-

lan Nigeria och en medlemsstat i Organisatio-
nen f�r ekonomiskt samarbete och utveckling
(OECD) f�reskriver att Nigeria skall skattebe-
fria utdelning, r�nta eller royalty (antingen ge-
nerellt eller i f�rh�llande till s�rskilda katego-
rier av utdelning, r�nta eller royalty) h�rr�-
rande fr�n Nigeria, eller begr�nsa den skatt
som tas ut i Nigeria avseende s�dan utdelning,
r�nta eller royalty (antingen generellt eller i
f�rh�llande till s�rskilda kategorier av utdel-
ning, r�nta eller royalty) till en skattesats som
understiger den som f�reskrivs i artikel 10
punkt 2 a), artikel 11 punkt 2 eller artikel 12
punkt 2 i detta avtal, skall s�dan skattebe-
frielse eller l�gre skattesats automatiskt till�m-
pas avseende utdelning, r�nta eller royalty (an-
tingen generellt eller i f�rh�llande till dessa
s�rskilda kategorier av utdelning, r�nta eller
royalty) h�rr�rande fr�n Nigeria och som beta-
las till en person med hemvist i Sverige som
har r�tt till denna och utdelningar, r�nta och
royalty (antingen generellt eller i f�rh�llande
till dessa s�rskilda kategorier av utdelningar,
r�nta eller royalty) h�rr�rande fr�n Sverige
och som betalas till en person med hemvist i
Nigeria som har r�tt till denna, p� samma vill-
kor som om s�dan skattebefrielse eller s�dan
l�gre skattesats hade f�reskrivits i n�mnda
punkter.

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Stockholm den 18 november

2004 i tv� exemplar p� engelska spr�ket.

F�r Konungariket Sveriges regering

Thomas �stros

F�r Federala Republiken Nigerias regering

Alhaji Abubakar A. Tanko

;

Viktiga lagar inom skatterätten

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

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Juridisk rådgivning

SFS 2005:456 Lag om skatteavtal mellan Sverige och Nigeria

Viktiga lagar inom skatterätten

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