SFS 2008:1302 Lag om avtal mellan Sverige och Isle of Man om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap

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<div><style type="text/css">       </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om avtal mellan Sverige och Isle of Man om f�rfarande f�r �msesidig �verenskommelse vid justering av inkomst mellan f�retag i intressegemenskap; utf�rdad den 27 november 2008. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal mellan Konungariket Sverige och Isle of Man om f�rfarande f�r �msesidig �verenskommelse vid justering av inkomst mellan f�retag i intressegemenskap som undertecknades den 30 oktober 2007 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska. Den engelska texten samt en svensk �vers�ttning framg�r av bilaga till denna lag. 2 � Avtalets beskattningsregler ska till�mpas endast till den del dessa med- f�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�re- ligga. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag ska till�mpas p� skatt som tas ut f�r beskattnings�r som b�r- jar den 1 januari det �r som f�ljer n�rmast efter det �r d� lagen tr�der i kraft eller senare. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2008/09:55, bet. 2008/09:SkU16, rskr. 2008/09:72. SFS 2008:1302 Utkom fr�n trycket den 16 december 2008 </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2008:1302 AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE ISLE OF MAN ON THE ACCESS TO MUTUAL AGREEMENT PROCEDURES IN CONNECTION WITH THE ADJUSTMENT OF PROFITS OF ASSOCIATED ENTERPRISES The Government of the Kingdom of Sweden and the Government of the Isle of Man, desiring to conclude an agreement on the access to mutual agreement procedures in connection with the adjustment of profits of associated enterprises, have agreed as follows: Article 1 Taxes covered This Agreement shall apply to taxes on in- come and profits. Article 2 Definitions 1. For the purposes of this Agreement, un- less the context otherwise requires: (a) the term Party means the Isle of Man or Sweden as the context requires; the term Parties means the Isle of Man and Sweden; (b) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the terri- torial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights or jurisdiction; (c) the term Isle of Man means the island of the Isle of Man; (d) the term competent authority means (i) in the case of the Isle of Man, the Asses- sor of Income Tax or his delegate; Bilaga (�vers�ttning) AVTAL MELLAN KONUNGARIKET SVERIGE OCH ISLE OF MAN OM F�RFARANDE F�R �MSESIDIG �VERENSKOMMELSE VID JUSTERING AV INKOMST MELLAN F�RETAG I INTRESSEGEMENSKAP Konungariket Sveriges regering och Isle of Mans regering, som �nskar ing� ett avtal om f�rfarande f�r �msesidig �verenskommelse vid justering av inkomst mellan f�retag i in- tressegemenskap, har kommit �verens om f�l- jande: Artikel 1 Skatter som omfattas av avtalet Detta avtal till�mpas p� skatter p� inkomst. Artikel 2 Definitioner 1. Om inte sammanhanget f�ranleder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) part avser Isle of Man eller Sverige, beroende p� sammanhanget; parterna avser Isle of Man och Sverige, b) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geogra- fisk betydelse, Sveriges territorium, Sveriges territorialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folk- r�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion, c) Isle of Man avser �n Isle of Man, d) beh�rig myndighet avser: 1) i Isle of Man: the Assessor of Income Tax eller dennes befullm�ktigade ombud, </div> <div id="page3-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2008:1302 (ii) in the case of Sweden, the Minister of Finance, his authorised representative or the authority which is designated as a competent authority for the purposes of this Agreement. 2. As regards the application of this Agree- ment at any time by a Party, any term not defi- ned therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party for the purpo- ses of the taxes to which the Agreement app- lies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. Article 3 Principles applying to the adjustment of profits of associated enterprises 1. Where: (a) an enterprise of a Party participates di- rectly or indirectly in the management, control or capital of an enterprise of the other Party, or (b) the same persons participate directly or indirectly in the management, control or capi- tal of an enterprise of a Party and an enterprise of the other Party, 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 Party includes in the profits of an enterprise of that Party and taxes accor- dingly profits on which an enterprise of the other Party has been charged to tax in that other Party and the profits so included are pro- 2) i Sverige: finansministern, dennes befull- m�ktigade ombud eller den myndighet �t vil- ken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal. 2. D� en part till�mpar avtalet vid en viss tidpunkt anses, s�vida inte sammanhanget f�r- anleder annat, varje uttryck som inte definie- rats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den partens lag- stiftning i fr�ga om s�dana skatter p� vilka av- talet till�mpas. Den betydelse som uttrycket har enligt till�mplig skattelagstiftning i denna part �ger f�retr�de framf�r den betydelse ut- trycket har enligt annan lagstiftning i denna part. Artikel 3 Principer f�r justering av inkomst mellan f�retag i intressegemenskap 1. I fall d� a) ett f�retag i en part direkt eller indirekt deltar i ledningen eller kontrollen av ett f�re- tag i den andra parten eller �ger del i detta f�- retags kapital, eller b) samma personer direkt eller indirekt del- tar i ledningen eller kontrollen av s�v�l ett f�- retag i en part som ett f�retag i den andra par- ten 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 part i inkomsten f�r ett f�retag i denna part inr�knar och i �verensst�m- melse d�rmed beskattar inkomst, f�r vilken ett f�retag i den andra parten beskattats i denna andra part, samt den s�lunda inr�knade </div> <div id="page4-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2008:1302 fits which would have accrued to the enter- prise of the first-mentioned Party if the condi- tions made between the two enterprises had been those which would have been made be- tween independent enterprises, then that other Party shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement. Article 4 General provision Where a Party intends to adjust the profits of an enterprise in accordance with the prin- ciples set out in Article 3, it shall in accor- dance with its laws inform the enterprise of the intended action in due time and give it the opportunity to inform the other enterprise so as to give that other enterprise the opportunity to inform in turn the other Party. However, the Party providing such information shall not be prevented from making the proposed adjust- ment. Article 5 Mutual agreement procedures 1. Where an enterprise considers that, in any case to which this Agreement applies, the actions of one or both of the Parties result or will result for it in double taxation, it may, ir- respective of the remedies provided by the domestic law of the Party concerned, present its case to the competent authority of the Party of which it is a resident. The case must be pre- sented within three years of the first notifica- tion of the action which is contrary or is likely to be contrary to the principles set out in Ar- ticle 3. The competent authority shall then without delay notify the competent authority of the other Party. inkomsten �r s�dan som skulle ha tillkommit f�retaget i den f�rstn�mnda parten om de vill- kor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�retag, ska denna andra part genomf�ra vederb�rlig justering av det skattebelopp som p�f�rts f�r inkomsten d�r. Vid s�dan justering iakttas �vriga best�mmel- ser i detta avtal. Artikel 4 Allm�n best�mmelse Om en part avser att justera ett f�retags in- komst i enlighet med de principer som anges i artikel 3, ska den i �verensst�mmelse med sin lagstiftning i god tid meddela f�retaget detta och ge f�retaget tillf�lle att underr�tta det an- dra f�retaget s� att det i sin tur kan underr�tta den andra parten. Den part som l�mnar ett s�- dant meddelande �r emellertid inte f�rhindrad att genomf�ra den avsedda justeringen. Artikel 5 �msesidig �verenskommelse 1. Om ett f�retag anser att en part eller b�da parterna, i ett fall som omfattas av detta avtal, vidtagit �tg�rder som f�r f�retaget medf�r el- ler kommer att medf�ra dubbelbeskattning, kan det, utan att detta p�verkar dess r�tt att an- v�nda sig av de r�ttsmedel som finns i denna parts interna r�ttsordning, l�gga fram saken f�r den beh�riga myndigheten i den part d�r det har hemvist. Saken ska l�ggas fram inom tre �r fr�n den tidpunkt d� f�retaget i fr�ga fick vetskap om den �tg�rd som strider mot el- ler sannolikt kan antas strida mot de principer som anges i artikel 3. Den beh�riga myndig- heten ska d�refter utan dr�jsm�l underr�tta den beh�riga myndigheten i den andra parten. </div> <div id="page5-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2008:1302 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 Party, with a view to the avoidance of taxation which is not in accordance with the Agree- ment. Any agreement reached shall be imple- mented notwithstanding any time limits in the domestic law of the Parties. 3. The competent authorities of the Parties shall endeavour to resolve by mutual agree- ment any difficulties or doubts arising as to the interpretation or application of the Agree- ment. 4. The competent authorities of the Parties may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. Article 6 Entry into force 1. This Agreement shall enter into force on the thirtieth day after the later of the dates on which each of the Parties has notified the other in writing that the procedures required by its law have been complied with. The Agreement shall have effect on taxes chargeable for any tax year beginning on or after the first day of January of the year next following that in which this Agreement enters into force. 2. Notwithstanding paragraph 1 of this Ar- ticle, this Agreement shall only have effect when the Agreement signed on 30 October 2007 between the Kingdom of Sweden and the Isle of Man for the exchange of information relating to tax matters shall have effect. Article 7 Termination 1. This Agreement shall remain in force un- til terminated by a Party. Either Party may 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, ska myn- digheten s�ka avg�ra saken genom �msesidig �verenskommelse med den beh�riga myndig- heten i den andra parten i syfte att undvika be- skattning som strider mot avtalet. �verens- kommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i parternas interna lagstiftning. 3. De beh�riga myndigheterna i parterna ska genom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som upp- kommer i fr�ga om tolkningen eller till�mp- ningen av avtalet. 4. De beh�riga myndigheterna i parterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse i den mening som avses i f�reg�ende punkter. Artikel 6 Ikrafttr�dande 1. Detta avtal tr�der i kraft den trettionde dagen efter den dag d� den sista av de skrift- liga underr�ttelser som respektive regering ska l�mna n�r de �tg�rder vidtagits som kr�vs enligt respektive parts lagstiftning har l�m- nats. Avtalet ska till�mpas p� skatt som p�f�rs f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller senare. 2. Utan hinder av punkt 1 i denna artikel, �r detta avtal endast till�mpligt n�r avtalet mel- lan Konungariket Sverige och Isle of Man om utbyte av upplysningar i skatte�renden under- tecknat den 30 oktober 2007 �r till�mpligt. Artikel 7 Upph�rande 1. Detta avtal f�rblir i kraft till dess det s�gs upp av en part. Vardera parten kan skriftligen </div> <div id="page6-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2008:1302 Thomson F�rlag AB, tel. 08-587 671 00 Elanders, V�llingby 2008 terminate the Agreement by giving written no- tice of termination at least six months before the end of any calendar year. In such event, the Agreement shall cease to have effect on taxes chargeable for any tax year beginning on or after the first day of January of the year next following the end of the six months pe- riod. 2. Notwithstanding paragraph 1 of this Ar- ticle, this Agreement will be terminated, with- out giving notice of termination, on the date of termination of the Agreement signed on 30 October 2007 between the Kingdom of Sweden and the Isle of Man for the exchange of information relating to tax matters. In witness whereof the undersigned being duly authorised thereto have signed this Agreement. Done at Oslo, this Thirtieth day of October 2007, in duplicate in the English language. For the Government of the Kingdom of Sweden Ingemar Hansson For the Government of the Isle of Man Allan Robert Bell s�ga upp avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�got kalender�r. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla i fr�ga om skatt som p�f�rs f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter ut- g�ngen av sexm�nadersperioden eller senare. 2. Utan hinder av punkt 1 i denna artikel, upph�r detta avtal att g�lla, utan skriftlig upp- s�gning, den dag avtalet mellan Konungariket Sverige och Isle of Man om utbyte av upplys- ningar i skatte�renden undertecknat den 30 oktober 2007 upph�r att g�lla. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, under- tecknat detta avtal. Som skedde i Oslo den 30 oktober 2007 i tv� exemplar p� engelska spr�ket. F�r Konungariket Sveriges regering Ingemar Hansson F�r Isle of Mans regering Allan Robert Bell </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och Isle of Man om
f�rfarande f�r �msesidig �verenskommelse vid
justering av inkomst mellan f�retag i
intressegemenskap;

utf�rdad den 27 november 2008.

Enligt riksdagens beslut

f�reskrivs f�ljande.

1 �

Det avtal mellan Konungariket Sverige och Isle of Man om f�rfarande

f�r �msesidig �verenskommelse vid justering av inkomst mellan f�retag i
intressegemenskap som undertecknades den 30 oktober 2007 ska g�lla som
lag h�r i landet. Avtalet �r avfattat p� engelska. Den engelska texten samt en
svensk �vers�ttning framg�r av

bilaga

till denna lag.

2 �

Avtalets beskattningsregler ska till�mpas endast till den del dessa med-

f�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�re-
ligga.

1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Denna lag ska till�mpas p� skatt som tas ut f�r beskattnings�r som b�r-

jar den 1 januari det �r som f�ljer n�rmast efter det �r d� lagen tr�der i kraft
eller senare.

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

Prop. 2008/09:55, bet. 2008/09:SkU16, rskr. 2008/09:72.

SFS 2008:1302

Utkom fr�n trycket
den 16 december 2008

SFS 2008:1302

AGREEMENT BETWEEN THE KINGDOM
OF SWEDEN AND THE ISLE OF MAN ON
THE ACCESS TO MUTUAL AGREEMENT
PROCEDURES IN CONNECTION WITH
THE ADJUSTMENT OF PROFITS OF
ASSOCIATED ENTERPRISES

The Government of the Kingdom of

Sweden and the Government of the Isle of
Man, desiring to conclude an agreement on
the access to mutual agreement procedures in
connection with the adjustment of profits of
associated enterprises, have agreed as follows:

Article 1

Taxes covered

This Agreement shall apply to taxes on in-

come and profits.

Article 2

Definitions

1. For the purposes of this Agreement, un-

less the context otherwise requires:

(a) the term Party means the Isle of Man

or Sweden as the context requires; the term
Parties means the Isle of Man and Sweden;

(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;

of the Isle of Man;

(d) the term competent authority means
(i) in the case of the Isle of Man, the Asses-

sor of Income Tax or his delegate;

Bilaga

(�vers�ttning)

AVTAL MELLAN KONUNGARIKET
SVERIGE OCH ISLE OF MAN OM
F�RFARANDE F�R �MSESIDIG
�VERENSKOMMELSE VID JUSTERING
AV INKOMST MELLAN F�RETAG I
INTRESSEGEMENSKAP

Konungariket Sveriges regering och Isle of

Mans regering, som �nskar ing� ett avtal om
f�rfarande f�r �msesidig �verenskommelse
vid justering av inkomst mellan f�retag i in-
tressegemenskap, har kommit �verens om f�l-
jande:

Artikel 1

Skatter som omfattas av avtalet

Detta avtal till�mpas p� skatter p� inkomst.

Artikel 2

Definitioner

1. Om inte sammanhanget f�ranleder annat,

har vid till�mpningen av detta avtal f�ljande
uttryck nedan angiven betydelse:

a) part avser Isle of Man eller Sverige,

beroende p� sammanhanget; parterna avser
Isle of Man och Sverige,

b) Sverige avser Konungariket Sverige

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

c) Isle of Man avser �n Isle of Man,

d) beh�rig myndighet avser:
1) i Isle of Man: the Assessor of Income

Tax eller dennes befullm�ktigade ombud,

SFS 2008:1302

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

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

2. As regards the application of this Agree-

ment at any time by a Party, any term not defi-
ned therein shall, unless the context otherwise
requires, have the meaning that it has at that
time under the law of that Party for the purpo-
ses of the taxes to which the Agreement app-
lies, any meaning under the applicable tax
laws of that Party prevailing over a meaning
given to the term under other laws of that
Party.

Article 3

Principles applying to the adjustment of
profits of associated enterprises

1. Where:
(a) an enterprise of a Party participates di-

rectly or indirectly in the management, control
or capital of an enterprise of the other Party, or

(b) the same persons participate directly or

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

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 Party includes in the profits of

an enterprise of that Party and taxes accor-
dingly profits on which an enterprise of the
other Party has been charged to tax in that
other Party and the profits so included are pro-

2) i Sverige: finansministern, dennes befull-

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

2. D� en part till�mpar avtalet vid en viss

tidpunkt anses, s�vida inte sammanhanget f�r-
anleder annat, varje uttryck som inte definie-
rats i avtalet ha den betydelse som uttrycket
har vid denna tidpunkt enligt den partens lag-
stiftning i fr�ga om s�dana skatter p� vilka av-
talet till�mpas. Den betydelse som uttrycket
har enligt till�mplig skattelagstiftning i denna
part �ger f�retr�de framf�r den betydelse ut-
trycket har enligt annan lagstiftning i denna
part.

Artikel 3

Principer f�r justering av inkomst mellan
f�retag i intressegemenskap

1. I fall d�
a) ett f�retag i en part direkt eller indirekt

deltar i ledningen eller kontrollen av ett f�re-
tag i den andra parten eller �ger del i detta f�-
retags kapital, eller

b) samma personer direkt eller indirekt del-

tar i ledningen eller kontrollen av s�v�l ett f�-
retag i en part som ett f�retag i den andra par-
ten 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 part i inkomsten f�r ett f�retag

i denna part inr�knar och i �verensst�m-
melse d�rmed beskattar inkomst, f�r vilken
ett f�retag i den andra parten beskattats i
denna andra part, samt den s�lunda inr�knade

SFS 2008:1302

fits which would have accrued to the enter-
prise of the first-mentioned Party if the condi-
tions made between the two enterprises had
been those which would have been made be-
tween independent enterprises, then that other
Party shall make an appropriate adjustment to
the amount of the tax charged therein on those
profits. In determining such adjustment, due
regard shall be had to the other provisions of
this Agreement.

Article 4

General provision

Where a Party intends to adjust the profits

of an enterprise in accordance with the prin-
ciples set out in Article 3, it shall in accor-
dance with its laws inform the enterprise of
the intended action in due time and give it the
opportunity to inform the other enterprise so
as to give that other enterprise the opportunity
to inform in turn the other Party. However, the
Party providing such information shall not be
prevented from making the proposed adjust-
ment.

Article 5

Mutual agreement procedures

1. Where an enterprise considers that, in

any case to which this Agreement applies, the
actions of one or both of the Parties result or
will result for it in double taxation, it may, ir-
respective of the remedies provided by the
domestic law of the Party concerned, present
its case to the competent authority of the Party
of which it is a resident. The case must be pre-
sented within three years of the first notifica-
tion of the action which is contrary or is likely
to be contrary to the principles set out in Ar-
ticle 3. The competent authority shall then
without delay notify the competent authority
of the other Party.

inkomsten �r s�dan som skulle ha tillkommit
f�retaget i den f�rstn�mnda parten om de vill-
kor som avtalats mellan f�retagen hade varit
s�dana som skulle ha avtalats mellan av
varandra oberoende f�retag, ska denna andra
part genomf�ra vederb�rlig justering av det
skattebelopp som p�f�rts f�r inkomsten d�r.
Vid s�dan justering iakttas �vriga best�mmel-
ser i detta avtal.

Artikel 4

Allm�n best�mmelse

Om en part avser att justera ett f�retags in-

komst i enlighet med de principer som anges i
artikel 3, ska den i �verensst�mmelse med sin
lagstiftning i god tid meddela f�retaget detta
och ge f�retaget tillf�lle att underr�tta det an-
dra f�retaget s� att det i sin tur kan underr�tta
den andra parten. Den part som l�mnar ett s�-
dant meddelande �r emellertid inte f�rhindrad
att genomf�ra den avsedda justeringen.

Artikel 5

�msesidig �verenskommelse

1. Om ett f�retag anser att en part eller b�da

parterna, i ett fall som omfattas av detta avtal,
vidtagit �tg�rder som f�r f�retaget medf�r el-
ler kommer att medf�ra dubbelbeskattning,
kan det, utan att detta p�verkar dess r�tt att an-
v�nda sig av de r�ttsmedel som finns i denna
parts interna r�ttsordning, l�gga fram saken
f�r den beh�riga myndigheten i den part d�r
det har hemvist. Saken ska l�ggas fram inom
tre �r fr�n den tidpunkt d� f�retaget i fr�ga
fick vetskap om den �tg�rd som strider mot el-
ler sannolikt kan antas strida mot de principer
som anges i artikel 3. Den beh�riga myndig-
heten ska d�refter utan dr�jsm�l underr�tta
den beh�riga myndigheten i den andra parten.

SFS 2008:1302

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
Party, with a view to the avoidance of taxation
which is not in accordance with the Agree-
ment. Any agreement reached shall be imple-
mented notwithstanding any time limits in the
domestic law of the Parties.

3. The competent authorities of the Parties

shall endeavour to resolve by mutual agree-
ment any difficulties or doubts arising as to
the interpretation or application of the Agree-
ment.

4. The competent authorities of the Parties

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

Article 6

Entry into force

1. This Agreement shall enter into force on

the thirtieth day after the later of the dates on
which each of the Parties has notified the other
in writing that the procedures required by its
law have been complied with. The Agreement
shall have effect on taxes chargeable for any
tax year beginning on or after the first day of
January of the year next following that in
which this Agreement enters into force.

2. Notwithstanding paragraph 1 of this Ar-

ticle, this Agreement shall only have effect
when the Agreement signed on 30 October
2007 between the Kingdom of Sweden and the
Isle of Man for the exchange of information
relating to tax matters shall have effect.

Article 7

Termination

1. This Agreement shall remain in force un-

til terminated by a Party. Either Party may

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, ska myn-
digheten s�ka avg�ra saken genom �msesidig
�verenskommelse med den beh�riga myndig-
heten i den andra parten i syfte att undvika be-
skattning som strider mot avtalet. �verens-
kommelse som tr�ffats genomf�rs utan hinder
av tidsgr�nser i parternas interna lagstiftning.

3. De beh�riga myndigheterna i parterna

ska genom �msesidig �verenskommelse s�ka
avg�ra sv�righeter eller tvivelsm�l som upp-
kommer i fr�ga om tolkningen eller till�mp-
ningen av avtalet.

4. De beh�riga myndigheterna i parterna

kan tr�da i direkt f�rbindelse med varandra i
syfte att tr�ffa �verenskommelse i den mening
som avses i f�reg�ende punkter.

Artikel 6

Ikrafttr�dande

1. Detta avtal tr�der i kraft den trettionde

dagen efter den dag d� den sista av de skrift-
liga underr�ttelser som respektive regering
ska l�mna n�r de �tg�rder vidtagits som kr�vs
enligt respektive parts lagstiftning har l�m-
nats. Avtalet ska till�mpas p� skatt som p�f�rs
f�r beskattnings�r som b�rjar den 1 januari det
�r som f�ljer n�rmast efter det �r d� avtalet
tr�der i kraft eller senare.

2. Utan hinder av punkt 1 i denna artikel, �r

detta avtal endast till�mpligt n�r avtalet mel-
lan Konungariket Sverige och Isle of Man om
utbyte av upplysningar i skatte�renden under-
tecknat den 30 oktober 2007 �r till�mpligt.

Artikel 7

Upph�rande

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

upp av en part. Vardera parten kan skriftligen

SFS 2008:1302

Thomson F�rlag AB, tel. 08-587 671 00

Elanders, V�llingby 2008

terminate the Agreement by giving written no-
tice of termination at least six months before
the end of any calendar year. In such event,
the Agreement shall cease to have effect on
taxes chargeable for any tax year beginning on
or after the first day of January of the year
next following the end of the six months pe-
riod.

2. Notwithstanding paragraph 1 of this Ar-

ticle, this Agreement will be terminated, with-
out giving notice of termination, on the date of
termination of the Agreement signed on 30
October 2007 between the Kingdom of
Sweden and the Isle of Man for the exchange
of information relating to tax matters.

In witness whereof the undersigned being

duly authorised thereto have signed this
Agreement.

Done at Oslo, this Thirtieth day of October

2007, in duplicate in the English language.

For the Government of the Kingdom of
Sweden

Ingemar Hansson

For the Government of the Isle of Man

Allan Robert Bell

s�ga upp avtalet genom underr�ttelse h�rom
minst sex m�nader f�re utg�ngen av n�got
kalender�r. I h�ndelse av s�dan upps�gning
upph�r avtalet att g�lla i fr�ga om skatt som
p�f�rs f�r beskattnings�r som b�rjar den 1
januari det �r som f�ljer n�rmast efter ut-
g�ngen av sexm�nadersperioden eller senare.

2. Utan hinder av punkt 1 i denna artikel,

upph�r detta avtal att g�lla, utan skriftlig upp-
s�gning, den dag avtalet mellan Konungariket
Sverige och Isle of Man om utbyte av upplys-
ningar i skatte�renden undertecknat den 30
oktober 2007 upph�r att g�lla.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, under-
tecknat detta avtal.

Som skedde i Oslo den 30 oktober 2007 i

tv� exemplar p� engelska spr�ket.

F�r Konungariket Sveriges regering

Ingemar Hansson

F�r Isle of Mans regering

Allan Robert Bell

;

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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Utbildningar

Juridisk rådgivning

SFS 2008:1302 Lag om avtal mellan Sverige och Isle of Man om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap

Viktiga lagar inom skatterätten

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