SFS 2012:638 Lag om skatteavtal mellan Sverige och Mauritius

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<div><style type="text/css">                                     </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om skatteavtal mellan Sverige och Mauritius; utf�rdad den 1 november 2012. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och p� f�rm�genhet som Sverige och Mauritius undertecknade den 1 december 2011 ska, tillsammans med det protokoll som �r fogat till avtalet och som utg�r en del av detta, g�lla som lag h�r i landet. Inneh�llet i avtalet och protokollet som fogats till avtalet 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 i fr�ga om a) k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare, och b) andra skatter p� inkomst, och skatter p� f�rm�genhet, p� skatt som tas ut f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare. 3. Genom lagen upph�vs lagen (1992:1195) om dubbelbeskattningsavtal mellan Sverige och Mauritius. Den upph�vda f�rfattningen ska dock fortfarande till�mpas i fr�ga om a) k�llskatter, p� belopp som betalas eller tillgodof�rs f�re den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft, och b) andra skatter p� inkomst, p� skatt som tas ut f�r beskattnings�r som b�rjar f�re den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�- der i kraft. P� regeringens v�gnar FREDRIK REINFELDT PETER NORMAN (Finansdepartementet) 1 Prop. 2011/12:168, bet. 2012/13:SkU4, rskr. 2012/13:12. SFS 2012:638 Utkom fr�n trycket den 13 november 2012 </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2012:638 Bilaga (�vers�ttning) Convention between the Kingdom of Sweden and the Republic of Mauritius for the avoidance of double taxation and the preven- tion of fiscal evasion with respect to taxes on income and on capital Avtal mellan Konungariket Sve- rige och Republiken Mauritius f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och p� f�rm�genhet The Government of the Kingdom of Sweden and the Government of the Republic of Mauritius, desiring to conclude a Convention for the av- oidance of double taxation and the prevention of fiscal evasion with re- spect to taxes on income and on ca- pital, have agreed as follows: Konungariket Sveriges regering och Republiken Mauritius regering, som �nskar ing� ett avtal f�r undvi- kande av dubbelbeskattning och f�r- hindrande av skatteflykt betr�ffande skatter p� inkomst och p� f�rm�gen- het, har kommit �verens om f�l- jande: Article 1 Artikel 1 Persons covered Personer p� vilka avtalet till�mpas 1. This Convention shall apply to persons who are residents of one or both of the Contracting States. 1. Detta avtal till�mpas p� perso- ner som har hemvist i en avtalsslu- tande stat eller i b�da avtalsslutande staterna. 2. In the case of an item of income derived by or through a person that is fiscally transparent under the laws of either Contracting State, such item shall be considered to be deri- ved by a resident of a State to the extent that the item is treated for the purposes of the taxation law of such State as the income of a resident. 2. Inkomst som f�rv�rvas av eller genom en person vars inkomst enligt lagstiftningen i endera avtalsslu- tande staten �r f�rem�l f�r del�gar- beskattning, ska anses f�rv�rvad av en person med hemvist i en av sta- terna till den del som inkomsten, enligt skattelagstiftningen i denna stat, behandlas som inkomst hos en person med hemvist i staten i fr�ga. Article 2 Artikel 2 Taxes covered Skatter som omfattas av avtalet 1. This Convention shall apply to taxes on income and on capital im- posed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 1. Detta avtal till�mpas p� skatter p� inkomst och p� f�rm�genhet som p�f�rs f�r en avtalsslutande stats, dess politiska underavdelningars el- ler lokala myndigheters r�kning, oberoende av det s�tt p� vilket skat- terna tas ut. </div> <div id="page3-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2012:638 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 2. Med skatter p� inkomst och p� f�rm�genhet f�rst�s alla skatter som tas ut p� inkomst eller p� f�rm�gen- het i dess helhet eller p� delar av inkomst eller f�rm�genhet, d�ri inbegripet skatter p� vinst p� grund av �verl�telse av l�s eller fast egen- dom, samt skatter p� v�rdestegring. 3. The taxes to which this Con- vention shall apply are: 3. De skatter p� vilka detta avtal till�mpas �r: (a) In Mauritius: the income tax (hereinafter referred to as Mauri- tius tax); a) i Mauritius: inkomstskatten, (i det f�ljande ben�mnd mauri- tisk skatt), (b) in Sweden: b) i Sverige: (i) the national income tax (den statliga inkomstskatten); 1) den statliga inkomstskatten, (ii) the withholding tax on divi- dends (kupongskatten); 2) kupongskatten, (iii) the income tax on non-resi- dents (den s�rskilda inkomstskatten f�r utomlands bosatta); 3) den s�rskilda inkomstskatten f�r utomlands bosatta, (iv) the income tax on non-resi- dent artistes and athletes (den s�r- skilda inkomstskatten f�r utomlands bosatta artister m.fl.); 4) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., (v) the municipal income tax (den kommunala inkomstskatten); and 5) den kommunala inkomstskat- ten, och (vi) the net wealth tax (den stat- liga f�rm�genhetsskatten) (hereinafter referred to as Swe- dish tax). 6) den statliga f�rm�genhetsskat- ten, (i det f�ljande ben�mnd svensk skatt). 4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Conven- tion in addition to, or in place of, the taxes referred to in paragraph 3. The competent authorities of the Cont- racting States shall notify each other of any significant changes which have been made in their respective taxation laws. 4. Avtalet till�mpas �ven p� skat- ter av samma eller i huvudsak likar- tat slag, som efter undertecknandet av avtalet p�f�rs vid sidan av eller i st�llet f�r de skatter som anges i punkt 3. De beh�riga myndigheterna i de avtalsslutande staterna ska med- dela varandra de v�sentliga �nd- ringar som gjorts i respektive skatte- lagstiftning. </div> <div id="page4-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2012:638 Article 3 Artikel 3 General definitions Allm�nna definitioner 1. For the purposes of this Con- vention, unless the context otherwise requires: 1. Om inte sammanhanget f�ranleder annat, har vid till�mp- ningen av detta avtal f�ljande uttryck nedan angiven betydelse: (a) the term Mauritius means all the territories, including all the islands, which, in accordance with the laws of Mauritius, constitute the State of Mauritius and includes: a) Mauritius avser allt territo- rium, infattande alla �ar, som i enlighet med lagstiftningen i Mauri- tius konstituerar staten Mauritius och innefattar: (i) the territorial sea of Mauritius; and 1) Mauritius territorialvatten, och (ii) any area outside the territorial sea of Mauritius which in accor- dance with international law has been or may hereafter be designated, under the laws of Mauritius relating to the Continental Shelf as an area within which the rights of Mauritius with respect to the sea, the sea bed and sub-soil and their natural resour- ces may be exercised; 2) varje omr�de utanf�r Mauri- tius territorialvatten som i �verens- st�mmelse med folkr�ttens regler betecknas eller senare kommer att betecknas, enligt Mauritius lagstift- ning om kontinentalsockeln, som ett omr�de inom vilket Mauritius �ger ut�va r�ttigheter med avseende p� havet, havsbottnen och dess under- lag samt dess naturtillg�ngar, (b) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accor- dance with international law exerci- ses sovereign rights or jurisdiction; b) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geografisk betydelse, Sve- riges territorium, Sveriges territori- alvatten och andra havsomr�den �ver vilka Sverige i �verensst�m- melse med folkr�ttens regler ut�- var suver�na r�ttigheter eller juris- diktion, (c) the term person includes an individual, a company and any other body of persons; c) person inbegriper fysisk per- son, bolag och annan sammanslut- ning, (d) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes; d) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juridisk person, (e) the term enterprise applies to the carrying on of any business; e) f�retag avser bedrivandet av varje form av r�relse, (f) the terms enterprise of a Cont- racting 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; f) f�retag i en avtalsslutande stat och f�retag i den andra avtals- slutande staten avser f�retag som bedrivs av en person med hemvist i en avtalsslutande stat, respektive f�retag som bedrivs av person med hemvist i den andra avtalsslutande staten, </div> <div id="page5-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2012:638 (g) 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 Contrac- ting State; g) internationell trafik avser transport med skepp eller luftfartyg som anv�nds av ett f�retag i en av- talsslutande stat utom d� skeppet el- ler luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslu- tande staten, (h) the term national means: h) medborgare avser: (i) any individual possessing the nationality or citizenship of a Cont- racting State; 1) fysisk person som har medbor- garskap i en avtalsslutande stat (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; 2) juridisk person, handelsbolag eller annan sammanslutning som bil- dats enligt den lagstiftning som g�l- ler i en avtalsslutande stat, (i) the term competent autho- rity means: i) beh�rig myndighet avser: (i) in Mauritius, the Minister to whom the responsibility for the sub- ject of finance is assigned, his autho- rized representative or the authority which is designated as a competent authority for the purposes of this Convention; 1) i Mauritius, den f�r Mauritius finanser ansvariga ministern, den- nes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mp- ningen av detta avtal, (ii) in Sweden, the Minister of Fi- nance, his authorized representative or the authority which is designated as a competent authority for the pur- poses of this Convention; 2) i Sverige, finansministern, den- nes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mp- ningen av detta avtal, (j) the term business includes the performance of professional ser- vices and of other activities of an in- dependent character. j) r�relse innefattar ut�vandet av fritt yrke och annan sj�lvst�ndig verksamhet. 2. As regards the application of the Convention at any time by a Contracting State, any term not defi- ned therein shall, unless the context otherwise requires, have the mea- ning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the app- licable tax laws of that State prevai- ling over a meaning given to the term under other laws of that State. 2. D� en avtalsslutande stat till- l�mpar avtalet vid n�gon tidpunkt anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den bety- delse som uttrycket har vid denna tidpunkt enligt den statens lagstift- ning i fr�ga om s�dana skatter p� vilka avtalet till�mpas, och den bety- delse som uttrycket har enligt till- l�mplig skattelagstiftning i denna stat �ger f�retr�de framf�r den bety- delse uttrycket ges i annan lagstift- ning i denna stat. </div> <div id="page6-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2012:638 Article 4 Artikel 4 Resident Hemvist 1. For the purposes of this Con- vention, 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 domicile, residence, place of mana- gement or any other criterion of a similar nature, and also includes that State, any governmental body or agency, political subdivision or local authority thereof. The term resident of a Contracting State does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein. 1. Vid till�mpningen av detta avtal avser uttrycket person med hemvist i en avtalsslutande stat per- son som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av domicil, bos�ttning, plats f�r f�re- tagsledning eller annan liknande omst�ndighet och innefattar ocks� denna stat, dess offentligr�ttsliga organ eller institutioner, politiska underavdelningar eller lokala myn- digheter. Uttrycket person med hemvist i en avtalsslutande stat inbegriper emellertid inte person som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat eller f�r f�rm�genhet bel�gen d�r. 2. Where by reason of the provi- sions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: 2. D� p� grund av best�mmel- serna i punkt 1 fysisk person har hemvist i b�da avtalsslutande sta- terna, best�ms hans hemvist p� f�l- jande s�tt: (a) he shall be deemed to be a resi- dent only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); a) han anses ha hemvist endast i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfo- gande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist endast i den stat med vilken hans personliga och ekonomiska f�rbin- delser �r starkast (centrum f�r lev- nadsintressena), (b) if the State in which he has his centre of vital interests cannot be de- termined, or if he has not a perma- nent home available to him in either State, he shall be deemed to be a re- sident only of the State in which he has an habitual abode; b) om det inte kan avg�ras i vil- ken 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�rfo- gande, anses han ha hemvist endast i den stat d�r han stadigvarande vis- tas, (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 national; c) om han stadigvarande vistas i b�da staterna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist endast i den stat d�r han �r medborgare, </div> <div id="page7-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2012:638 (d) if he is a national of both Sta- tes or of neither of them, the compe- tent authorities of the Contracting States shall settle the question by mutual agreement. d) om han �r medborgare i b�da staterna eller om han inte �r medbor- gare i n�gon av dem, ska de beh�- riga myndigheterna i de avtalsslu- tande staterna avg�ra fr�gan genom �msesidig �verenskommelse. 3. Where by reason of the provi- sions of paragraph 1 a person other than an individual is a resident of both Contracting States, the compe- tent authorities of the Contracting States shall endeavour to settle the question by mutual agreement. 3. D� p� grund av best�mmel- serna i punkt 1 annan person �n fy- sisk person har hemvist i b�da av- talsslutande staterna, ska de beh�- riga myndigheterna s�ka avg�ra fr�- gan genom �msesidig �verenskom- melse. Article 5 Artikel 5 Permanent establishment Fast driftst�lle 1. For the purposes of this Con- vention, the term permanent esta- blishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 1. Vid till�mpningen av detta av- tal avser uttrycket fast driftst�lle en stadigvarande plats f�r aff�rs- verksamhet, fr�n vilken ett f�retags verksamhet helt eller delvis bedrivs. 2. The term permanent establish- ment includes especially: 2. Uttrycket fast driftst�lle inne- fattar s�rskilt: (a) a place of management; a) plats f�r f�retagsledning, (b) a branch; b) filial, (c) an office; c) kontor, (d) a factory; d) fabrik, (e) a workshop; and e) verkstad, och (f) a mine, an oil or gas well, a quarry or any other place of extrac- tion of natural resources. f) gruva, olje- eller gask�lla, sten- brott eller annan plats f�r utvinning av naturtillg�ngar. 3. A building site or a construc- tion, assembly or installation project or supervisory activities in connec- tion therewith constitutes a perma- nent establishment only if it lasts for more than twelve months. 3. Plats f�r byggnads-, anl�gg- nings-, monterings- eller installa- tionsverksamhet eller verksamhet som best�r av �vervakning i anslut- ning d�rtill utg�r fast driftst�lle en- dast om verksamheten p�g�r l�ngre tid �n tolv m�nader. 4. Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include: 4. Utan hinder av f�reg�ende be- st�mmelser i denna artikel anses ut- trycket fast driftst�lle inte inne- fatta: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; a) anv�ndningen av anordningar uteslutande f�r lagring, utst�llning eller utl�mnande av f�retaget tillh�- riga varor, </div> <div id="page8-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2012:638 (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; b) innehavet av ett f�retaget till- h�rigt varulager uteslutande f�r lag- ring, utst�llning eller utl�mnande, (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; c) innehavet av ett f�retaget till- h�rigt varulager uteslutande f�r bearbetning eller f�r�dling genom ett annat f�retags f�rsorg, (d) the maintenance of a fixed place of business solely for the pur- pose of purchasing goods or mer- chandise or of collecting informa- tion, for the enterprise; d) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslu- tande f�r ink�p av varor eller inh�m- tande av upplysningar f�r f�retaget, (e) the maintenance of a fixed place of business solely for the pur- pose of carrying on, for the enter- prise, any other activity of a prepara- tory or auxiliary character; e) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslu- tande f�r att f�r f�retaget bedriva annan verksamhet av f�rberedande eller bitr�dande art, (f) an installation project carried on by an enterprise of a Contracting State in the other Contracting State in connection with delivery of mach- inery or equipment by that enter- prise; f) ett installationsprojekt som ett f�retag i en avtalsslutande stat bedri- ver i den andra avtalsslutande staten, om projektet bedrivs i samband med f�retagets leverans av maskiner eller utrustning, (g) the maintenance of a fixed place of business solely for any com- bination of activities mentioned in sub-paragraphs (a) to (f), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. g) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslu- tande f�r att kombinera verksamhe- ter som anges i a) till f) ovan, under f�ruts�ttning att hela den verksam- het som bedrivs fr�n den stadigva- rande platsen f�r aff�rsverksamhet p� grund av denna kombination �r av f�rberedande eller bitr�dande art. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a per- son other than an agent of an inde- pendent status to whom paragraph 6 applies is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enter- prise shall be deemed to have a per- manent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person 5. Om en person som inte �r en s�dan oberoende representant p� vil- ken punkt 6 till�mpas �r verksam f�r ett f�retag samt i en avtals- slutande stat har och d�r regelm�s- sigt anv�nder fullmakt att sluta avtal i f�retagets namn, anses f�retaget utan hinder av best�mmelserna i punkterna 1 och 2 ha fast drift- st�lle i denna stat i fr�ga om varje verksamhet som personen driver f�r f�retaget. Detta g�ller dock inte, om den verksamhet som personen bedri- ver �r begr�nsad till s�dan som </div> <div id="page9-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2012:638 are limited to those mentioned in pa- ragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that para- graph. anges i punkt 4 och som, om den bedrevs fr�n en stadigvarande plats f�r aff�rsverksamhet, inte skulle g�ra denna stadigvarande plats f�r aff�rsverksamhet till fast driftst�lle enligt best�mmelserna i n�mnda punkt. 6. An enterprise shall not be dee- med to have a permanent establish- ment in a Contracting State merely because it carries on business in that State through a broker, general com- mission agent or any other agent of an independent status, provided that such persons are acting in the ordi- nary course of their business. 6. F�retag anses inte ha fast drift- st�lle i en avtalsslutande stat endast p� den grund att f�retaget bedriver aff�rsverksamhet i denna stat genom f�rmedling av m�klare, kommissio- n�r eller annan oberoende represen- tant, under f�ruts�ttning att s�dan person d�rvid bedriver sin sedvan- liga aff�rsverksamhet. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a com- pany which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent esta- blishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslu- tande stat kontrollerar eller kontrol- leras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksam- het i denna andra stat (antingen fr�n fast driftst�lle eller p� annat s�tt) medf�r inte i sig att n�gotdera bola- get utg�r fast driftst�lle f�r det andra. Article 6 Artikel 6 Income from immovable property Inkomst av fast egendom 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 1. Inkomst, som person med hem- vist i en avtalsslutande stat f�rv�rvar av fast egendom (d�ri inbegripet in- komst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. </div> <div id="page10-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2012:638 2. The term immovable pro- perty shall have the meaning which it has under the law of the Contrac- ting State in which the property in question is situated. The term shall in any case include property acces- sory to immovable property, live- stock and equipment used in agricul- ture and forestry, rights to which the provisions of general law respecting landed property apply, buildings, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral depo- sits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 2. Uttrycket fast egendom har den betydelse som uttrycket har enligt lagstiftningen i den avtalsslu- tande stat d�r egendomen �r bel�- gen. Uttrycket inbegriper dock all- tid tillbeh�r till fast egendom, levande och d�da inventarier i lant- bruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privatr�tten om fast egendom till�mpas, byggna- der, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan naturtillg�ng. Skepp, b�tar och luftfartyg anses inte vara fast egendom. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 3. Best�mmelserna i punkt 1 till- l�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, genom uthyrning eller annan anv�ndning av fast egendom. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise. 4. Best�mmelserna i punkterna 1 och 3 till�mpas �ven p� inkomst av fast egendom som tillh�r f�retag. Article 7 Artikel 7 Business profits Inkomst av r�relse 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enter- prise carries on business in the other Contracting State through a perma- nent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enter- prise may be taxed in the other State but only so much of them as is attri- butable to that permanent establish- ment. 1. Inkomst av r�relse, som f�retag i en avtalsslutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets inkomst beskattas i den andra staten, men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. </div> <div id="page11-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2012:638 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and sepa- rate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enter- prise of which it is a permanent esta- blishment. 2. Om f�retag i en avtalsslutande stat bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle h�nf�rs, om inte best�mmelserna i punkt 3 f�ranleder annat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat, om det varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat aff�rer med det f�retag till vilket driftst�llet h�r. 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. 3. Vid best�mmande av fast drift- st�lles inkomst medges avdrag f�r utgifter som uppkommit f�r det fasta driftst�llet, h�runder inbegripna utgifter f�r f�retagets ledning och allm�nna f�rvaltning, oavsett om utgifterna uppkommit i den stat d�r det fasta driftst�llets �r bel�get eller annorst�des. 4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that perma- nent establishment of goods or mer- chandise for the enterprise. 4. Inkomst h�nf�rs inte till fast driftst�lle endast av den anledningen att varor ink�ps genom det fasta driftst�llets f�rsorg f�r f�retaget. 5. For the purposes of the prece- ding paragraphs, the profits to be att- ributed to the permanent establish- ment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 5. Vid till�mpningen av f�reg�- ende punkter best�ms inkomst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. 6. Where profits include items of income which are dealt with separa- tely in other Articles of this Conven- tion, then the provisions of those Articles shall not be affected by the provisions of this Article. 6. Ing�r i inkomst av r�relse inkomst som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i denna artikel. </div> <div id="page12-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2012:638 Article 8 Artikel 8 Shipping and air transport Sj�fart och luftfart 1. Profits of an enterprise of a Contracting State from the opera- tion of ships or aircraft in internatio- nal traffic shall be taxable only in that State. 1. Inkomst som f�rv�rvas av f�re- tag i en avtalsslutande stat genom anv�ndningen av skepp eller luftfar- tyg i internationell trafik beskattas endast i denna stat. 2. For the purposes of this Article the expression operation of ships or aircraft by an enterprise, also inclu- des: 2. Vid till�mpningen av denna artikel inbegriper uttrycket anv�nd- ningen av skepp eller luftfartyg av ett f�retag: (i) the charter or rental on a bare boat basis of ships and aircraft, and 1) charter eller uthyrning av skepp eller luftfartyg p� s.k. bare boat basis, och (ii) the rental of containers and related equipment; if that charter or rental is inciden- tal to the operation by the enterprise of ships or aircraft in international traffic. 2) uthyrning av containrar och d�rtill h�rande utrustning, under f�ruts�ttning att s�dan char- ter eller uthyrning �r av underordnad betydelse, i f�rh�llande till f�reta- gets anv�ndning av skepp eller luft- fartyg i internationell trafik. 3. With respect to profits derived by the air transport consortium Scan- dinavian Airlines System (SAS) the provisions of paragraph 1 shall apply only to such part of the profits as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. 3. Best�mmelserna i punkt 1 till- l�mpas p� inkomst som f�rv�rvas av luftfartskonsortiet Scandinavian Air- lines System (SAS) men endast i fr�ga om den del av inkomsten som motsvarar den andel av konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. 4. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint busi- ness or an international operating agency. 4. Best�mmelserna i punkt 1 till- l�mpas �ven p� inkomster som f�r- v�rvas genom deltagande i en pool, ett gemensamt f�retag eller en inter- nationell driftsorganisation. Article 9 Artikel 9 Associated enterprises F�retag med intressegemenskap 1. Where: 1. I fall d� (a) an enterprise of a Contracting State participates directly or indi- rectly in the management, control or capital of an enterprise of the other Contracting State, or a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i led- ningen eller kontrollen av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller </div> <div id="page13-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 2012:638 (b) the same persons participate directly or indirectly in the manage- ment, control or capital of an enter- prise of a Contracting State and an enterprise of the other Contracting State, b) samma personer direkt eller indirekt deltar i ledningen eller kon- trollen 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 kapi- tal, iakttas f�ljande. 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 independent 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 pro- fits of that enterprise and taxed accordingly. Om mellan f�retagen i fr�ga om handelsf�rbindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra oberoende f�retag, f�r all inkomst, som utan s�dana villkor skulle ha tillkommit det ena f�retaget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�k- nas i detta f�retags inkomst och beskattas i �verensst�mmelse d�r- med. 2. Where a Contracting State includes in the profits of an enter- prise of that State and taxes accor- dingly profits on which an enter- prise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made bet- ween independent enterprises, then that other State shall make an appro- priate adjustment to the amount of the tax charged therein on those pro- fits. In determining such adjust- ment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. 2. I fall d� en avtalsslutande stat i inkomsten f�r ett f�retag i denna stat inr�knar och i �verensst�mmelse d�rmed beskattar inkomst, f�r vil- ken ett f�retag i den andra avtalsslu- tande staten beskattats i denna andra stat, samt den s�lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retag i den f�rstn�mnda staten om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av var- andra oberoende f�retag, ska denna andra stat genomf�ra vederb�rlig justering av det skattebelopp som p�f�rts inkomsten d�r. Vid s�dan justering iakttas �vriga best�mmel- ser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna �verl�gger vid behov med varandra. Article 10 Artikel 10 Dividends Utdelning 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Cont- racting State may be taxed in that other State. 1. Utdelning fr�n bolag med hem- vist i en avtalsslutande stat till per- son med hemvist i den andra avtals- slutande staten f�r beskattas i denna andra stat. </div> <div id="page14-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS 2012:638 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 resident of the other Contracting State, the tax so char- ged shall not exceed 15 per cent of the gross amount of the dividends. However, if the beneficial owner is a company (other than a partner- ship) which holds at least 10 per cent of the voting power of the company paying the dividends, the dividends shall be exempt from tax in the Contracting State of which the company paying the dividends is a resident. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdel- ningen har hemvist, enligt lagstift- ningen i denna stat, men om den som har r�tt till utdelningen har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga 15 procent av utdelningens bruttobe- lopp. S�dan utdelning ska emellertid vara undantagen fr�n beskattning i den stat d�r bolaget som betalar utdelningen har hemvist, om den som har r�tt till utdelningen �r ett bolag (med undantag f�r handelsbo- lag) som innehar minst 10 procent av det utdelande bolagets r�stetal. This paragraph shall not affect the taxation of the company in respect of the profits out of which the divi- dends are paid. Best�mmelserna i denna punkt ber�r inte bolagets beskattning f�r den vinst av vilken utdelningen beta- las. 3. The term dividends as used in this Article means income from sha- res 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 dist- ribution is a resident. 3. Med uttrycket utdelning f�r- st�s i denna artikel inkomst av aktier eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag som enligt lagstiftningen i den stat d�r det utdelande bolaget har hemvist vid beskattningen behandlas p� samma s�tt som inkomst av aktier. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resi- dent 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 per- manent establishment. In such case the provisions of Article 7 shall apply. 4. Best�mmelserna i punkt 1 och 2 till�mpas inte, om den som har r�tt till utdelningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, d�r bolaget som betalar utdel- ningen 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�mpas artikel 7. </div> <div id="page15-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 15 SFS 2012:638 5. Where a company which is a resident of a Contracting State deri- ves profits or income from the other Contracting State, that other State may not impose any tax on the divi- dends paid by the company, except insofar as such dividends are paid to a resident of that other State or inso- far as the holding in respect of which the dividends are paid is effectively connected with a permanent esta- blishment situated in that other State, nor subject the company's undistri- buted profits to a tax on the com- pany's undistributed profits, even if the dividends paid or the undistribu- ted profits consist wholly or partly of profits or income arising in such other State. 5. Om bolag med hemvist i en av- talsslutande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta ut- delning som bolaget betalar, utom i den m�n utdelningen betalas till per- son 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 inte utdelade vinst ta ut en skatt som utg�r p� bolagets icke ut- delade vinst, �ven om utdelningen eller den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. Article 11 Artikel 11 Interest R�nta 1. Interest arising in a Contrac- ting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State. 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, beskattas endast i denna andra stat om perso- nen i fr�ga har r�tt till r�ntan. 2. 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 debentu- res. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. 2. Med uttrycket r�nta f�rst�s i denna artikel inkomst av varje slags fordran, antingen den s�kerst�llts genom inteckning i fast egendom eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket avser s�rskilt inkomst av v�rdepapper som utf�r- dats av staten och inkomst av obliga- tioner eller debentures, d�ri inbegri- pet agiobelopp och vinster som h�n- f�r sig till s�dana v�rdepapper, obli- gationer eller debentures. Straffavgift p� grund av sen betal- ning anses inte som r�nta vid till- l�mpningen av denna artikel. </div> <div id="page16-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 16 SFS 2012:638 3. The provisions of paragraph 1 shall not apply if the beneficial owner of the interest, being a resi- dent of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 3. Best�mmelserna i punkt 1 till- l�mpas inte om den som har r�tt till r�ntan har hemvist i en avtalsslu- tande stat och bedriver r�relse i den andra avtalsslutande staten fr�n vil- ken 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�mpas best�mmelserna i artikel 7. 4. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Cont- racting State, due regard being had to the other provisions of this Con- vention. 4. D� p� grund av s�rskilda f�r- bindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan person r�ntebe- loppet, 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�rbindel- ser inte f�relegat, till�mpas best�m- melserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtals- slutande staten med iakttagande av �vriga best�mmelser i detta avtal. Article 12 Artikel 12 Royalties Royalty 1. Royalties arising in a Contrac- ting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State. 1. Royalty, som h�rr�r fr�n en av- talsslutande stat och som betalas till person som har hemvist i den andra avtalsslutande staten, beskattas en- dast i denna andra stat om personen i fr�ga har r�tt till royaltyn. </div> <div id="page17-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 17 SFS 2012:638 2. The term royalties as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or sci- entific work including cinemato- graph films and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning indu- strial, commercial or scientific expe- rience. 2. 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 biograffilm och fil- mer eller band f�r radio- eller televi- sionsuts�ndning, patent, varum�rke, m�nster eller modell, ritning, hem- ligt recept eller hemlig tillverknings- metod, eller f�r upplysning om erfa- renhetsr�n av industriell, kommersi- ell eller vetenskaplig natur. 3. The provisions of paragraph 1 shall not apply if the beneficial owner of the royalties, being a resi- dent of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein and the right or pro- perty in respect of which the royalt- ies are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 3. Best�mmelserna i punkt 1 till- l�mpas inte om den som har r�tt till royaltyn har hemvist i en avtalsslu- tande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vil- ken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle, samt den r�ttighet eller egendom i fr�ga om vilken roy- altyn betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�mpas artikel 7. 4. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or informa- tion 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 Article 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 Convention. 4. D� p� grund av s�rskilda f�r- bindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan person royalty- beloppet, med h�nsyn till det nytt- jande, den r�ttighet eller den upplys- ning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royalty om s�dana f�rbindelser inte f�relegat, tilll�m- pas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iaktta- gande av �vriga best�mmelser i detta avtal. </div> <div id="page18-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 18 SFS 2012:638 Article 13 Artikel 13 Capital gains Realisationsvinst 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State, or from the alie- nation of shares in a company the assets of which consist principally of such property, may be taxed in that other State. 1. Vinst, som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslu- tande staten, eller p� grund av avytt- ring av andelar i ett bolag vars till- g�ngar huvudsakligen best�r av s�dan egendom, f�r beskattas i denna andra stat. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State. 2. Vinst p� grund av �verl�telse av l�s egendom som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Detsamma g�ller vinst p� grund av �verl�telse av s�dant fast drift- st�lle (f�r sig eller tillsammans med hela f�retaget). 3. Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in inter- national traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. 3. Vinst som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i internatio- nell trafik eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, beskat- tas endast i denna stat. With respect to gains derived by the air transport consortium Scandi- navian Airlines System (SAS), the provisions of this paragraph shall apply only to such part of the gains as corresponds to the participation held in that consortium by SAS Sve- rige AB, the Swedish partner of SAS. Best�mmelserna i denna punkt till�mpas i fr�ga om vinst som f�r- v�rvas av luftfartskonsortiet Scandi- navian Airlines System (SAS), men endast i fr�ga om den del av vinsten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. 4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident. 4. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1, 2 och 3 beskat- tas endast i den avtalsslutande stat d�r �verl�taren har hemvist. </div> <div id="page19-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 19 SFS 2012:638 5. Notwithstanding the provisions of paragraph 4, gains from the alie- nation of any property derived by an individual who has been a resident of a Contracting State and who has become a resident of the other Cont- racting State, may be taxed in the first-mentioned State if the aliena- tion of the property occurs at any time during the ten years next follo- wing the date on which the indivi- dual has ceased to be a resident of the first-mentioned State. 5. Vinst, p� grund av avyttring av tillg�ng, som f�rv�rvas av en fysisk person som har haft hemvist i en avtalsslutande stat och f�tt hemvist i den andra avtalsslutande staten f�r utan hinder av best�mmelserna i punkt 4 beskattas i den f�rst- n�mnda staten om �verl�telsen av tillg�ngen intr�ffar vid n�got tillf�lle under de tio �r som f�ljer n�rmast efter den tidpunkt d� personen upp- h�rt att ha hemvist i den f�rst- n�mnda staten. Article 14 Artikel 14 Income from employment Inkomst av anst�llning 1. Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other similar remunera- tion derived by a resident of a Cont- racting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exer- cised, such remuneration as is deri- ved therefrom may be taxed in that other State. 1. Om inte best�mmelserna i artiklarna 15, 17 och 18 f�ranleder annat, beskattas l�n och annan lik- nande ers�ttning som person med hemvist i en avtalsslutande stat upp- b�r p� grund av anst�llning, endast i denna stat, s�vida inte arbetet utf�rs i den andra avtalsslutande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbe- tet beskattas d�r. 2. Notwithstanding the provisions of paragraph 1, remuneration deri- ved by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtalsslu- tande stat uppb�r f�r arbete i den andra avtalsslutande staten, endast i den f�rstn�mnda staten, om: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate183 days in any twelve month period commencing or ending in the fiscal year concerned; and a) mottagaren vistas i den andra staten under tidsperiod eller tidsperi- oder som sammanlagt inte �verstiger 183 dagar under en tolvm�naderspe- riod som b�rjar eller slutar under be- skattnings�ret i fr�ga, och (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and b) ers�ttningen betalas av arbets- givare som inte har hemvist i den andra staten eller p� dennes v�gnar, samt (c) the remuneration is not borne by a permanent establishment which the employer has in the other State. c) ers�ttningen inte belastar fast driftst�lle som arbetsgivaren har i den andra staten. </div> <div id="page20-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 20 SFS 2012:638 3. Notwithstanding the preceding provisions of this Article, remunera- tion derived in respect of an employ- ment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contrac- ting State may be taxed in that State. Where a resident of Sweden derives remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by the air transport consor- tium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. 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�tt- ning f�r arbete utf�rt ombord p� luftfartyg som anv�nds i internatio- nell trafik av luftfartskonsortiet Scandinavian Airlines System (SAS), ska s�dan ers�ttning beskat- tas endast i Sverige. Article 15 Artikel 15 Directors' fees Styrelsearvode Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. Styrelsearvode och annan lik- nande ers�ttning, som person med hemvist i en avtalsslutande stat upp- b�r i egenskap av medlem i styrelse i bolag med hemvist i den andra av- talsslutande staten, f�r beskattas i denna andra stat. Article 16 Artikel 16 Artistes and sportsmen Artister och sportut�vare 1. Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an artiste, such as a theatre, mo- tion picture, radio or television ar- tiste, or a musician, or as a sports- man, from his personal activities as such exercised in the other Contrac- ting State, may be taxed in that other State. 1. Utan hinder av best�mmelserna i artiklarna 7 och 14 f�r inkomst, som person med hemvist i en avtals- slutande stat f�rv�rvar genom sin personliga verksamhet i den andra avtalsslutande staten i egenskap av artist, s�som teater- eller filmsk�de- spelare, radio- eller televisionsartist eller musiker, eller i egenskap av sportut�vare, beskattas i denna an- dra stat. </div> <div id="page21-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 21 SFS 2012:638 2. Where income in respect of per- sonal activities exercised by an artiste or a sportsman in his capacity as such accrues not to the artiste or sportsman himself but to another person, that income may, notwith- standing the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the artiste or sportsman are exercised. 2. I fall d� inkomst genom person- lig verksamhet som artist eller sport- ut�vare bedriver i denna egenskap inte tillfaller artisten eller sportut�- varen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmelserna i artiklarna 7 och 14, beskattas i den avtalsslutande stat d�r artisten eller sportut�varen bedriver verksamheten. 3. The provisions of paragraphs 1 and 2 shall not apply to income deri- ved from activities exercised in a Contracting State by an artiste or a sportsman if the visit to that State is wholly supported by public funds of the other Contracting State. In such case, the income shall be taxable only in the Contracting State in which the artiste or sportsman is a resident. 3. Best�mmelserna i punkterna 1 och 2 till�mpas inte p� inkomst, som en artist eller sportut�vare f�rv�rvar genom sin personliga verksamhet i en avtalsslutande stat, om artistens eller sportut�varens bes�k i denna stat i sin helhet finansieras av all- m�nna medel fr�n den andra avtals- slutande staten. I s�dant fall beskat- tas inkomsten endast i den avtalsslu- tande stat d�r artisten eller sportut�- varen har hemvist. Article 17 Artikel 17 Pensions, annuities and similar pay- ments Pensioner, livr�ntor och liknande betalningar 1. Pensions and other similar remuneration, disbursements under the Social Security legislation and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned Contracting State. 1. Pension och annan liknande er- s�ttning, utbetalning enligt social- f�rs�kringslagstiftningen och liv- r�nta som h�rr�r fr�n en avtalsslu- tande stat och betalas till en person med hemvist i den andra avtalsslu- tande staten, f�r beskattas i den f�rstn�mnda avtalsslutande staten. 2. The term annuity means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or mo- ney's worth. 2. Med uttrycket livr�nta f�r- st�s ett fastst�llt belopp, som utbeta- las periodiskt p� fastst�llda tider un- der en persons livstid eller under an- given eller fastst�llbar tidsperiod och som utg�r p� grund av f�rplik- telse att verkst�lla dessa utbetal- ningar som ers�ttning f�r d�remot fullt svarande vederlag i pengar eller pengars v�rde. </div> <div id="page22-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 22 SFS 2012:638 Article 18 Artikel 18 Government service Offentlig tj�nst 1.(a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting 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. 1. a) L�n och annan liknande ers�ttning, med undantag f�r pen- sion, som betalas av en avtalsslu- tande stat, en av dess politiska underavdelningar eller lokala myn- digheter till fysisk person p� grund av arbete som utf�rts i denna stats, underavdelnings eller myndighets tj�nst, beskattas endast i denna stat. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contrac- ting State if the services are rendered in that State and the individual is a resident of that State who: b) S�dan l�n och annan liknande 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: (i) is a national of that State; or 1) �r medborgare i denna stat, eller (ii) did not become a resident of that State solely for the purpose of rendering the services. 2) inte fick hemvist i denna stat uteslutande f�r att utf�ra arbetet. 2. The provisions of Articles 14, 15 and 16 shall apply to remunera- tion in respect of services rendered in connection with a business carried on by a Contracting State or a politi- cal subdivision or a local authority thereof. 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. Article 19 Artikel 19 Students Studerande Payments which a student or busi- ness apprentice who is or was imme- diately before visiting a Contracting State a resident of the other Contrac- ting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his main- tenance, education or training shall not be taxed in that State, provided that such payments arise from sour- ces outside that State. Studerande eller praktikant som har eller omedelbart f�re vistelsen i en avtalsslutande stat hade hemvist i den andra avtalsslutande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin undervisning el- ler praktik, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppeh�lle, sin undervisning eller praktik, om beloppen h�rr�r fr�n k�lla utanf�r denna stat. </div> <div id="page23-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 23 SFS 2012:638 Article 20 Artikel 20 Other income Annan inkomst 1. Items of income of a resident of a Contracting State, wherever ari- sing, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 1. Inkomst som person med hem- vist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg�ende artiklar av detta avtal beskattas endast i denna stat, oavsett varifr�n inkomsten h�rr�r. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, car- ries on business in the other Contrac- ting State through a permanent esta- blishment situated therein and the right or property in respect of which the income is paid is effectively con- nected with such permanent esta- blishment. In such case the provi- sions of Article 7 shall apply. 2. Best�mmelserna i punkt 1 till- l�mpas inte p� inkomst, med undan- tag av inkomst av fast egendom som avses i artikel 6 punkt 2, om motta- garen 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 betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. Article 21 Artikel 21 Capital F�rm�genhet 1. Capital represented by immo- vable property referred to in Article 6, owned by a resident of a Contrac- ting State and situated in the other Contracting State, may be taxed in that other State. 1. F�rm�genhet best�ende av s�- dan fast egendom som avses i artikel 6, vilken person med hemvist i en avtalsslutande stat innehar och vil- ken �r bel�gen i den andra avtalsslu- tande staten f�r beskattas i denna an- dra stat. 2. Capital represented by movable property forming part of the business property of a permanent establish- ment which an enterprise of a Cont- racting State has in the other Cont- racting State may be taxed in that other State. 2. F�rm�genhet best�ende av l�s egendom, som utg�r del av r�relse- tillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. </div> <div id="page24-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 24 SFS 2012:638 3. Capital represented by ships and aircraft operated in international traffic by an enterprise of a Contrac- ting State and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State. 3. F�rm�genhet best�ende av skepp och luftfartyg som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat och av l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp och luftfartyg, beskattas endast i denna stat. With respect to capital owned by the air transport consortium Scandi- navian Airlines System (SAS), the provisions of this paragraph shall apply only to such part of the capital as corresponds to the participation held in that consortium by SAS Sve- rige AB, the Swedish partner of SAS. Best�mmelserna i denna punkt till�mpas i fr�ga om f�rm�genhet som �gs av luftfartskonsortiet Scan- dinavian Airlines System (SAS), men endast i fr�ga om den del av f�rm�genheten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�- garen i SAS. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. 4. Alla andra slag av f�rm�genhet som person med hemvist i en avtals- slutande stat innehar, beskattas endast i denna stat. 5. If, pursuant to paragraph 4 of this Article, the right to tax capital held by an individual who is resident of a Contracting State, is vested only in that State, such capital may be taxed in the other Contracting State, where the net capital is not subject to a general tax on net capital accor- ding to the laws of the first-mentio- ned State. 5. Om, i enlighet med punkt 4 i denna artikel, r�tten att beskatta f�r- m�genhet som innehas av person med hemvist i en avtalsslutande stat, tillfaller endast denna stat, f�r denna f�rm�genhet beskattas i den andra avtalsslutande staten, om f�rm�gen- heten inte �r f�rem�l f�r en allm�n f�rm�genhetsskatt enligt lagstift- ningen i den f�rstn�mnda staten. Article 22 Artikel 22 Elimination of double taxation Undanr�jande av dubbelbeskattning 1. In the case of Mauritius, double taxation shall be eliminated as fol- lows: 1. Betr�ffande Mauritius ska dub- belbeskattning undvikas p� f�ljande s�tt: (a) Where a resident of Mauritius derives income from Sweden the amount of tax on that income paya- ble in Sweden in accordance with the provisions of this Agreement may be credited against the Mauri- tius tax imposed on that resident. a) Om en person med hemvist i Mauritius f�rv�rvar inkomst fr�n Sverige, f�r den skatt p� inkomsten som i enlighet med detta avtal tagits ut i Sverige, avr�knas mot skatt som personen betalat i Mauritius. </div> <div id="page25-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 25 SFS 2012:638 (b) Where a company which is a resident of Sweden pays a dividend to a resident of Mauritius who con- trols, directly or indirectly, at least 5 per cent of the capital of the com- pany paying the dividend, the credit shall take into account (in addition to any Swedish tax for which credit may be allowed under the provisions of subparagraph (a) of this para- graph) the Swedish tax payable by the first-mentioned company in re- spect of the profits out of which such dividend is paid. b) Om ett bolag med hemvist i Sverige betalar utdelning till en per- son med hemvist i Mauritius som kontrollerar, direkt eller indirekt, minst 5 procent av det utdelande bolagets kapital, ska vid avr�k- ningen beaktas (f�rutom s�dan svensk skatt f�r vilken avr�kning ska ges enligt punkt a) ovan) den svenska skatt som bolaget betalat p� den vinst av vilken utdelningen betalas. Provided that any credit allowed under subparagraphs (a) and (b) shall not exceed the Mauritius tax (as computed before allowing any such credit), which is appropriate to the profits or income derived from sources within Sweden. Avr�kningsbeloppet enligt punk- terna a) och b) ovan ska emellertid inte �verstiga den mauritiska skatt som (ber�knad utan s�dan avr�k- ning) bel�per p� den inkomst som h�rr�r fr�n Sverige. 2. In the case of Sweden, double taxation shall be avoided as follows: 2. Betr�ffande Sverige ska dub- belbeskattning undvikas p� f�ljande s�tt: (a) Where a resident of Sweden derives income which under the laws of Mauritius and in accordance with the provisions of this Convention may be taxed in Mauritius, Sweden shall allow subject to the provi- sions of the laws of Sweden concer- ning credit for foreign tax (as it may be amended from time to time with- out changing the general principle hereof) as a deduction from the tax on such income, an amount equal to the Mauritius tax paid in respect of such income. a) Om person med hemvist i Sve- rige f�rv�rvar inkomst som enligt mauritisk lagstiftning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Mauritius, ska Sverige med beaktande av best�mmelserna i svensk lagstiftning betr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de framledes kan f� genom att �ndras utan att den all- m�nna princip som anges h�r �nd- ras) fr�n den svenska skatten p� inkomsten avr�kna ett belopp mot- svarande den mauritiska skatt som erlagts p� inkomsten. (b) Where a resident of Sweden derives income which, in accordance with the provisions of this Conven- tion, shall be taxable only in Mauri- tius, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Mauritius. b) Om en person med hemvist i Sverige erh�ller inkomst som i en- lighet med detta avtal beskattas en- dast i Mauritius, f�r Sverige, vid fastst�llande av skattesatsen f�r svensk progressiv skatt beakta den inkomst som ska beskattas endast i Mauritius. </div> <div id="page26-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 26 SFS 2012:638 (c) Notwithstanding the provi- sions of sub-paragraph (a) of this paragraph, dividends paid by a com- pany which is a resident of Mauritius to a company which is a resident of Sweden shall be exempt from Swe- dish tax according to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by companies abroad. c) Utan hinder av best�mmelserna i punkt a) ovan �r utdelning fr�n bolag med hemvist i Mauritius till bolag med hemvist i Sverige undan- tagen fr�n svensk skatt enligt best�mmelserna i svensk lag om skattebefrielse f�r utdelning som betalas till svenska bolag fr�n bolag i utlandet. (d) Where a resident of Sweden owns capital which, in accordance with the provisions of this Conven- tion, may be taxed in Mauritius, Sweden shall allow as a deduction from the tax on the capital of that resident an amount equal to the capi- tal tax paid in Mauritius. Such deduction shall not, however, exceed that part of the Swedish capital tax, as computed before the deduction is given, which is attributable to the capital which may be taxed in Mau- ritius. d) Om en person med hemvist i Sverige innehar f�rm�genhet, som enligt best�mmelserna i detta avtal f�r beskattas i Mauritius, ska Sve- rige fr�n skatten p� denna persons f�rm�genhet avr�kna ett belopp motsvarande den f�rm�genhetsskatt som erlagts i Mauritius. Avr�knings- beloppet ska emellertid inte �ver- stiga den del av den svenska f�rm�- genhetsskatten, ber�knad utan s�dan avr�kning, som bel�per p� den f�r- m�genhet som f�r beskattas i Mauri- tius. Article 23 Artikel 23 Non-discrimination F�rbud mot diskriminering 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected there- with, which is other or more bur- densome than the taxation and con- nected requirements to which natio- nals of that other State in the same circumstances are or may be subjec- ted. This provision shall, notwith- standing the provisions of Article 1, also apply to persons who are not residents of one or both of the Cont- racting States. 1. Medborgare i en avtalsslu- tande stat ska inte i den andra avtals- slutande staten bli f�rem�l f�r beskattning eller d�rmed samman- h�ngande krav som �r av annat slag eller mer tyngande �n den beskatt- ning och d�rmed sammanh�ngande krav som medborgare i denna andra stat under samma f�rh�llanden �r eller kan bli underkastad. Utan hin- der av best�mmelserna i artikel 1 till�mpas denna best�mmelse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. </div> <div id="page27-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 27 SFS 2012:638 2. The taxation on a permanent establishment 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 enterpri- ses of that other State carrying on the same activities. This provision shall not be construed as obliging a Cont- racting State to grant to residents of the other Contracting State any per- sonal allowances, reliefs or reduc- tions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 2. Beskattningen av fast drift- st�lle, som f�retag i en avtalsslu- tande stat har i den andra avtalsslu- tande staten, ska 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�mmelse anses inte medf�ra skyldighet f�r en avtalsslutande stat att medge perso- ner med hemvist i den andra avtals- slutande staten s�dant personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�tt- ning p� grund av civilst�nd eller f�r- s�rjningsplikt som medges personer med hemvist i den egna staten. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 4 of Article 11, or paragraph 4 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of deter- mining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentio- ned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of deter- mining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first- mentioned State. 3. Utom i de fall d� best�mmel- serna i artikel 9 punkt 1, artikel 11 punkt 4 eller artikel 12 punkt 4 till- l�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslu- tande stat till person med hemvist i den andra avtalsslutande staten, avdragsgilla vid best�mmandet av den beskattningsbara inkomsten f�r s�dant f�retag p� samma villkor som betalning till person med hemvist i den f�rstn�mnda staten. P� samma s�tt �r skuld som f�retag i en avtals- slutande stat har till person med hemvist i den andra avtalsslutande staten avdragsgill vid best�mmande av s�dant f�retags beskattningsbara f�rm�genhet p� samma villkor som skuld till person med hemvist i den f�rstn�mnda staten. </div> <div id="page28-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 28 SFS 2012:638 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 connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected. 4. F�retag i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kontrolleras, direkt eller indirekt av en eller flera personer med hemvist i den andra avtalsslutande staten, ska inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�r- med sammanh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sam- manh�ngande krav som annat lik- nande f�retag i den f�rstn�mnda sta- ten �r eller kan bli underkastat. 5. The provisions of this Article shall, notwithstanding the provi- sions of Article 2, apply to taxes of every kind and description. 5. Utan hinder av best�mmel- serna i artikel 2 till�mpas best�m- melserna i denna artikel p� skatter av varje slag och beskaffenhet. Article 24 Artikel 24 Mutual agreement procedure F�rfarande vid �msesidig �verens- kommelse 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 accordance with the provisions of this Convention, he may, irrespec- tive of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 1. Om en person anser att en avtalsslutande stat eller b�da avtals- slutande staterna vidtagit �tg�rder som f�r honom medf�r eller kom- mer att medf�ra beskattning som strider mot best�mmelserna i detta avtal, kan han, utan att det p�verkar hans r�tt att anv�nda sig av de r�tts- medel 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- l�mpning av artikel 23 punkt 1, i den avtalsslutande stat d�r han �r med- borgare. Saken ska l�ggas fram inom tre �r fr�n den tidpunkt d� per- sonen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskatt- ning som strider mot best�mmel- serna i avtalet. </div> <div id="page29-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 29 SFS 2012:638 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 agreement with the compe- tent authority of the other Contrac- ting State, with a view to the avoi- dance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en till- fredsst�llande l�sning, ska myndig- heten s�ka l�sa fr�gan genom �mse- sidig �verenskommelse med den beh�riga myndigheten i den andra avtalsslutande staten i syfte att und- vika beskattning som strider mot avtalet. �verenskommelse som tr�f- fats genomf�rs utan hinder av tids- gr�nser i de avtalsslutande staternas interna lagstiftning. 3. The competent authorities of the Contracting States shall endea- vour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also con- sult together for the elimination of double taxation in cases not provi- ded for in the Convention. 3. De beh�riga myndigheterna i de avtalsslutande staterna ska genom �msesidig �verenskom- melse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbeskatt- ning i fall som inte omfattas av detta avtal. 4. The competent authorities of the Contracting States may commu- nicate with each other directly for the purpose of reaching an agree- ment in the sense of the preceding paragraphs. 4. De beh�riga myndigheterna i de avtalsslutande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse i de fall som angivits i f�reg�ende punkter. Article 25 Artikel 25 Exchange of information Utbyte av upplysningar 1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contrac- ting States, or of their political sub- divisions or local authorities, inso- far as the taxation thereunder is not contrary to the Convention. The exchange of information is not res- tricted by Articles 1 and 2. 1. De beh�riga myndigheterna i de avtalsslutande staterna ska utbyta s�dana upplysningar som kan antas vara relevanta vid till�mpningen av best�mmelserna i detta avtal eller f�r administration eller verkst�llig- het av intern lagstiftning i fr�ga om skatter av varje slag och beskaffen- het som tas ut f�r de avtalsslutande staternas eller f�r deras politiska underavdelningar eller lokala myn- digheter, om beskattningen enligt denna lagstiftning inte strider mot avtalet. Utbytet av upplysningar begr�nsas inte av artiklarna 1 och 2. </div> <div id="page30-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 30 SFS 2012:638 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtai- ned under 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 paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purpo- ses. They may disclose the informa- tion in public court proceedings or in judicial decisions. 2. Upplysningar som en avtalsslu- tande stat tagit emot enligt punkt 1 ska behandlas som hemliga p� samma s�tt som upplysningar som erh�llits enligt den interna lagstift- ningen i denna stat och f�r yppas endast f�r personer eller myndighe- ter (d�ri inbegripet domstolar och f�rvaltningsorgan) som fastst�ller, uppb�r eller driver in de skatter som �syftas i punkt 1 eller handl�gger �tal eller �verklagande i fr�ga om dessa skatter eller som ut�var tillsyn �ver n�mnda verksamheter. Dessa personer eller myndigheter f�r anv�nda upplysningar bara f�r s�dana �ndam�l. De f�r yppa upp- lysningarna vid offentlig r�tteg�ng eller i domstolsavg�randen. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: 3. Best�mmelserna i punkterna 1 och 2 medf�r inte skyldighet f�r en avtalsslutande stat att: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och admi- nistrativ praxis i denna avtalsslu- tande stat eller i den andra avtalsslu- tande staten, (b) to supply information which is not obtainable under the laws or in the normal course of the administra- tion of that or of the other Contrac- ting State; b) l�mna upplysningar som inte �r tillg�ngliga enligt lagstiftning eller sedvanlig administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, (c) to supply information which would disclose any trade, business, industrial, commercial or professio- nal secret or trade process, or infor- mation, the disclosure of which would be contrary to public policy (ordre public). c) l�mna upplysningar som skulle r�ja aff�rshemlighet, industri-, han- dels- eller yrkeshemlighet eller i n�ringsverksamhet nyttjat f�rfa- ringss�tt eller upplysningar, vilkas �verl�mnande skulle strida mot all- m�nna h�nsyn (ordre public). </div> <div id="page31-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 31 SFS 2012:638 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathe- ring measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the pre- ceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be con- strued to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 4. D� en avtalsslutande stat beg�r upplysningar enligt denna artikel ska den andra avtalsslutande staten anv�nda de medel som denna stat f�rfogar �ver f�r att inh�mta de beg�rda upplysningarna, �ven om denna andra stat inte har behov av upplysningarna f�r sina egna beskattnings�ndam�l. F�rpliktelsen i f�reg�ende mening begr�nsas av best�mmelserna i punkt 3, men detta medf�r inte en r�tt f�r en avtalsslu- tande stat att v�gra l�mna upplys- ningar uteslutande d�rf�r att denna stat inte har n�got eget intresse av s�dana upplysningar. 5. In no case shall the provisions of paragraph 3 be construed to per- mit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it rela- tes to ownership interests in a per- son. 5. Best�mmelserna i punkt 3 med- f�r inte r�tt f�r en avtalsslutande stat att v�gra att l�mna upplysningar ute- slutande d�rf�r att upplysningarna innehas av en bank, annan finansiell institution, ombud, representant eller f�rvaltare eller d�rf�r att upp- lysningarna g�ller �gander�tt i en person. Article 26 Artikel 26 Limitations of benefits Begr�nsning av f�rm�ner Notwithstanding any other provi- sions of this Convention, where Utan hinder av �vriga best�mmel- ser i detta avtal, om (a) a company that is a resident of a Contracting State derives its income primarily from other States a) bolag med hemvist i en avtals- slutande stat f�rv�rvar sina inkom- ster huvudsakligen fr�n andra stater (i) from activities such as finan- cial services or shipping; or 1) fr�n aktiviteter s�dana som finansiella tj�nster eller sj�fart, eller (ii) from being the headquarters, co-ordination centre or similar entity providing administrative services or other support to a group of compa- nies which carry on business prima- rily in other States; and 2) genom att vara huvudkontor, coordination centre eller liknande enhet som tillhandah�ller adminis- trativa eller andra tj�nster till en grupp av bolag som bedriver r�relse huvudsakligen i andra stater, och </div> <div id="page32-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 32 SFS 2012:638 (b) such income would bear a sig- nificantly lower tax under the laws of that State than income from simi- lar activities carried out within that State or from being the headquarters, co-ordination centre or similar entity providing administrative services or other support to a group of compa- nies which carry on business in that State, as the case may be, b) s�dan inkomst beskattas v�sentligt l�gre enligt lagstiftningen i denna stat �n inkomster fr�n lik- nande verksamhet som bedrivs inom denna stat eller fr�n att vara huvud- kontor, coordination centre eller lik- nande enhet som tillhandah�ller administrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse i denna stat, any provisions of this Convention conferring an exemption or a reduc- tion of tax shall not apply to the income of such company and to the dividends paid by such company. ska de best�mmelser i detta avtal som medger undantag fr�n eller ned- s�ttning av skatt inte till�mpas p� inkomst som s�dant bolag f�rv�rvar och inte heller p� utdelning som betalas av s�dant bolag. Article 27 Artikel 27 Members of diplomatic missions and consular posts Diplomatiska f�retr�dare och kon- sul�ra tj�nstem�n Nothing in this Convention shall affect the fiscal privileges of mem- bers of diplomatic missions or con- sular posts under the general rules of international law or under the provi- sions of special agreements. Best�mmelserna i detta avtal ber�r inte de privilegier vid beskatt- ningen som enligt folkr�ttens all- m�nna regler eller best�mmelser i s�rskilda �verenskommelser till- kommer medlemmar av diploma- tisk beskickning och konsulat. Article 28 Artikel 28 Entry into force Ikrafttr�dande 1. Each of the Contracting States shall notify the other in writing of the completion of the procedures required by its law for the entry into force of this Convention. 1. De avtalsslutande staterna ska skriftligen underr�tta varandra n�r de �tg�rder vidtagits som enligt res- pektive stats lagstiftning kr�vs f�r att detta avtal ska tr�da i kraft. 2. The Convention shall enter into force on the thirtieth day after the receipt of the later of these notifica- tions and shall thereupon have effect 2. Avtalet tr�der i kraft den tretti- onde dagen efter det att den sista av dessa underr�ttelser tagits emot och ska d�refter till�mpas (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the date on which the Convention enters into force; 1) i fr�ga om k�llskatter, f�r belopp som betalas eller tillgodof�rs den 1 januari det �r som f�ljer n�r- mast efter den dag d� avtalet tr�der i kraft eller senare, </div> <div id="page33-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 33 SFS 2012:638 (ii) in respect of other taxes on income, and taxes on capital, 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 Convention enters into force. 2) i fr�ga om andra skatter p� inkomst, och skatter p� f�rm�gen- het, p� skatt som tas ut f�r beskatt- nings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter den dag d� avtalet tr�der i kraft eller senare. 3. The Convention between the Government of Sweden and the Government of Mauritius for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains signed on 23 April 1992 (the 1992 Convention) shall terminate upon the entry into force of this Convention. However, the provisions of the 1992 Convention shall remain effective until the pro- visions of this Convention, in accor- dance with the provisions of para- graph 2 of this Article, shall have effect. 3. Avtalet mellan Sveriges reger- ing och Mauritius regering f�r att undvika dubbelbeskattning och f�r- hindra skatteflykt betr�ffande skat- ter p� inkomst och realisationsvinst som undertecknades den 23 april 1992 (1992 �rs avtal) ska upph�ra genom ikrafttr�dandet av detta avtal. Best�mmelserna i 1992 �rs avtal ska emellertid forts�tta att till�mpas till dess best�mmelserna i detta avtal, i enlighet med best�mmelserna i punkt 2 i denna artikel, b�rjar till�m- pas. Article 29 Artikel 29 Termination Upph�rande This Convention shall remain in force until terminated by a Contrac- ting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year. In such case, the Convention shall cease to have effect Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslutande stat. Vardera avtalsslutande staten kan p� diplomatisk v�g skriftligen s�ga upp avtalet genom underr�t- telse h�rom minst sex m�nader f�re utg�ngen av n�got kalender�r. I h�n- delse av s�dan upps�gning upph�r avtalet att g�lla (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; 1) i fr�ga om k�llskatt, f�r belopp som betalas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter utg�ngen av sexm�nadersperio- den eller senare, (ii) in respect of other taxes on income, and taxes on capital, 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 month period. 2) i fr�ga om andra skatter p� in- komst, och skatter p� f�rm�genhet, p� skatt som tas ut f�r det beskatt- nings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter utg�ngen av sexm�nadersperioden eller senare. </div> <div id="page34-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 34 SFS 2012:638 In witness whereof the undersig- ned, being duly authorized thereto, have signed this Convention. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta avtal. Done at Paris, this 1st day of De- cember 2011, in duplicate in the English language. Som skedde i Paris den 1 decem- ber 2011, i tv� exemplar p� engelska spr�ket. For the Government of the Kingdom of Sweden F�r Konungariket Sveriges regering Gunnar Lund Gunnar Lund For the Government of the Republic of Mauritius F�r Republiken Mauritius regering Jacques Chasteau de Balyon Jacques Chasteau de Balyon Protocol Protokoll At the signing of the Convention between the Kingdom of Sweden and the Republic of Mauritius for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the Contracting States have agreed upon the following provi- sions, which shall form an integral part of the Convention: Vid undertecknandet av avtalet mellan Konungariket Sverige och Republiken Mauritius f�r undvi- kande av dubbelbeskattning och f�r- hindrande av skatteflykt betr�ffande skatter p� inkomst och p� f�rm�gen- het, har de avtalsslutande staterna kommit �verens om f�ljande best�mmelser, som ska utg�ra en integrerande del av avtalet: With respect to Article 26, it is un- derstood that I fr�ga om artikel 26 �r det �ver- enskommet (a) the provisions of that Article shall apply to the income of, and to the dividends paid by, a company a) att best�mmelserna i n�mnda artikel g�ller f�r inkomst hos, och utdelning fr�n, ett bolag som (i) entitled to the preferential treatment as regards credit for foreign tax under regulation 8(3) of the Mauritius Income Tax (Foreign Tax Credit) Regulations 1996, or 1) �r ber�ttigat till f�rm�nlig behandling vad g�ller avr�kning av utl�ndsk skatt enligt best�mmel- serna i punkt 8(3) i Mauritius In- come Tax (Foreign Tax Credit) Re- gulations 1996, eller (ii) referred to in section 73A of the Mauritius Income Tax Act 1995, or 2) avses i sektion 73A i Mauritius Income Tax Act 1995, eller </div> <div id="page35-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 35 SFS 2012:638 (iii) covered by any law substanti- ally similar to the laws mentioned in (i) or (ii), enacted after the date of signature of this Convention; and 3) omfattas av n�gon lag som �r i huvudsak likartad de lagar som n�mns i 1) eller 2) ovan och som inf�rts efter dagen f�r undertecknan- det av detta avtal, samt (b) the term financial services shall include banking, financing, insurance, assets management, cus- todian services, distribution of finan- cial products, brokerage, pension scheme management, retirement benefits scheme management and treasury management. b) att uttrycket finansiella tj�ns- ter innefattar bank-, finansierings- och f�rs�kringsverksamhet, f�rvalt- ning av tillg�ngar, f�rvaringstj�ns- ter, distribution av finansiella produkter, m�kleri, f�rvaltning av pensioner och pensionsf�rm�ner samt likviditetsf�rvaltning. In witness whereof the undersig- ned, being duly authorized thereto, have signed this Protocol. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen bemyndigade, undertecknat detta protokoll. Done at Paris, this 1st day of De- cember 2011, in duplicate in the English language. Som skedde i Paris den 1 decem- ber 2011, i tv� exemplar p� engelska spr�ket. For the Government of the King- dom of Sweden F�r Konungariket Sveriges regering Gunnar Lund Gunnar Lund For the Government of the Republic of Mauritius F�r Republiken Mauritius regering Jacques Chasteau de Balyon Jacques Chasteau de Balyon </div> <div id="page36-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> Karnov Group Sweden AB, tel. 08-587 671 00 Edita V�stra Aros, V�ster�s 2012 </div> </div>

Svensk f�rfattningssamling

Lag
om skatteavtal mellan Sverige och Mauritius;

utf�rdad den 1 november 2012.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

1 �

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

skatteflykt betr�ffande skatter p� inkomst och p� f�rm�genhet som Sverige
och Mauritius undertecknade den 1 december 2011 ska, tillsammans med det
protokoll som �r fogat till avtalet och som utg�r en del av detta, g�lla som
lag h�r i landet.

Inneh�llet i avtalet och protokollet som fogats till avtalet 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 i fr�ga om
a) k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari det �r

som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare, och

b) andra skatter p� inkomst, och skatter p� f�rm�genhet, p� skatt som tas

ut f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter
den dag d� lagen tr�der i kraft eller senare.

3. Genom lagen upph�vs lagen (1992:1195) om dubbelbeskattningsavtal

mellan Sverige och Mauritius.

Den upph�vda f�rfattningen ska dock fortfarande till�mpas i fr�ga om
a) k�llskatter, p� belopp som betalas eller tillgodof�rs f�re den 1 januari

det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft, och

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

b�rjar f�re den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�-
der i kraft.

P� regeringens v�gnar

FREDRIK REINFELDT

PETER NORMAN
(Finansdepartementet)

1 Prop. 2011/12:168, bet. 2012/13:SkU4, rskr. 2012/13:12.

SFS 2012:638

Utkom fr�n trycket
den 13 november 2012

SFS 2012:638

Bilaga

(�vers�ttning)

Convention between the Kingdom
of Sweden and the Republic of
Mauritius for the avoidance of
double taxation and the preven-
tion of fiscal evasion with respect
to taxes on income and on capital

Avtal mellan Konungariket Sve-
rige och Republiken Mauritius f�r
undvikande av dubbelbeskattning
och f�rhindrande av skatteflykt
betr�ffande skatter p� inkomst
och p� f�rm�genhet

The Government of the Kingdom

of Sweden and the Government of
the Republic of Mauritius, desiring
to conclude a Convention for the av-
oidance of double taxation and the
prevention of fiscal evasion with re-
spect to taxes on income and on ca-
pital, have agreed as follows:

Konungariket Sveriges regering

och Republiken Mauritius regering,
som �nskar ing� ett avtal f�r undvi-
kande av dubbelbeskattning och f�r-
hindrande av skatteflykt betr�ffande
skatter p� inkomst och p� f�rm�gen-
het, har kommit �verens om f�l-
jande:

Article 1

Artikel 1

Persons covered

Personer p� vilka avtalet till�mpas

1. This Convention shall apply to

persons who are residents of one or
both of the Contracting States.

1. Detta avtal till�mpas p� perso-

ner som har hemvist i en avtalsslu-
tande stat eller i b�da avtalsslutande
staterna.

2. In the case of an item of income

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

2. Inkomst som f�rv�rvas av eller

genom en person vars inkomst enligt
lagstiftningen i endera avtalsslu-
tande staten �r f�rem�l f�r del�gar-
beskattning, ska anses f�rv�rvad av
en person med hemvist i en av sta-
terna till den del som inkomsten,
enligt skattelagstiftningen i denna
stat, behandlas som inkomst hos en
person med hemvist i staten i fr�ga.

Article 2

Artikel 2

Taxes covered

Skatter som omfattas av avtalet

1. This Convention shall apply to

taxes on income and on capital im-
posed on behalf of a Contracting
State or of its political subdivisions
or local authorities, irrespective of
the manner in which they are levied.

1. Detta avtal till�mpas p� skatter

p� inkomst och p� f�rm�genhet som
p�f�rs f�r en avtalsslutande stats,
dess politiska underavdelningars el-
ler lokala myndigheters r�kning,
oberoende av det s�tt p� vilket skat-
terna tas ut.

SFS 2012:638

2. There shall be regarded as taxes

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

2. Med skatter p� inkomst och p�

f�rm�genhet f�rst�s alla skatter som
tas ut p� inkomst eller p� f�rm�gen-
het i dess helhet eller p� delar av
inkomst eller f�rm�genhet, d�ri
inbegripet skatter p� vinst p� grund
av �verl�telse av l�s eller fast egen-
dom, samt skatter p� v�rdestegring.

3. The taxes to which this Con-

vention shall apply are:

3. De skatter p� vilka detta avtal

till�mpas �r:

(a) In Mauritius: the income tax
(hereinafter referred to as Mauri-

tius tax);

a) i Mauritius: inkomstskatten,
(i det f�ljande ben�mnd mauri-

tisk skatt),

(b) in Sweden:

b) i Sverige:

(i) the national income tax (den

statliga inkomstskatten);

1) den statliga inkomstskatten,

(ii) the withholding tax on divi-

dends (kupongskatten);

2) kupongskatten,

(iii) the income tax on non-resi-

dents (den s�rskilda inkomstskatten
f�r utomlands bosatta);

3) den s�rskilda inkomstskatten

f�r utomlands bosatta,

(iv) the income tax on non-resi-

dent artistes and athletes (den s�r-
skilda inkomstskatten f�r utomlands
bosatta artister m.fl.);

4) den s�rskilda inkomstskatten

f�r utomlands bosatta artister m.fl.,

(v) the municipal income tax (den

kommunala inkomstskatten); and

5) den kommunala inkomstskat-

ten, och

(vi) the net wealth tax (den stat-

liga f�rm�genhetsskatten)

(hereinafter referred to as Swe-

dish tax).

6) den statliga f�rm�genhetsskat-

ten,

(i det f�ljande ben�mnd svensk

skatt).

4. The Convention shall apply

also to any identical or substantially
similar taxes that are imposed after
the date of signature of the Conven-
tion in addition to, or in place of, the
taxes referred to in paragraph 3. The
competent authorities of the Cont-
racting States shall notify each other
of any significant changes which
have been made in their respective
taxation laws.

4. Avtalet till�mpas �ven p� skat-

ter av samma eller i huvudsak likar-
tat slag, som efter undertecknandet
av avtalet p�f�rs vid sidan av eller i
st�llet f�r de skatter som anges i
punkt 3. De beh�riga myndigheterna
i de avtalsslutande staterna ska med-
dela varandra de v�sentliga �nd-
ringar som gjorts i respektive skatte-
lagstiftning.

SFS 2012:638

Article 3

Artikel 3

General definitions

Allm�nna definitioner

1. For the purposes of this Con-

vention, unless the context otherwise
requires:

1. Om inte sammanhanget

f�ranleder annat, har vid till�mp-
ningen av detta avtal f�ljande
uttryck nedan angiven betydelse:

(a) the term Mauritius means all

the territories, including all the
islands, which, in accordance with
the laws of Mauritius, constitute the
State of Mauritius and includes:

a) Mauritius avser allt territo-

rium, infattande alla �ar, som i
enlighet med lagstiftningen i Mauri-
tius konstituerar staten Mauritius
och innefattar:

(i) the territorial sea of Mauritius;

and

1) Mauritius territorialvatten, och

(ii) any area outside the territorial

sea of Mauritius which in accor-
dance with international law has
been or may hereafter be designated,
under the laws of Mauritius relating
to the Continental Shelf as an area
within which the rights of Mauritius
with respect to the sea, the sea bed
and sub-soil and their natural resour-
ces may be exercised;

2) varje omr�de utanf�r Mauri-

tius territorialvatten som i �verens-
st�mmelse med folkr�ttens regler
betecknas eller senare kommer att
betecknas, enligt Mauritius lagstift-
ning om kontinentalsockeln, som ett
omr�de inom vilket Mauritius �ger
ut�va r�ttigheter med avseende p�
havet, havsbottnen och dess under-
lag samt dess naturtillg�ngar,

(b) the term Sweden means the

Kingdom of Sweden and, when used
in a geographical sense, includes the
national territory, the territorial sea
of Sweden as well as other maritime
areas over which Sweden in accor-
dance with international law exerci-
ses sovereign rights or jurisdiction;

b) Sverige avser Konungariket

Sverige och innefattar, n�r uttrycket
anv�nds i geografisk betydelse, Sve-
riges territorium, Sveriges territori-
alvatten och andra havsomr�den
�ver vilka Sverige i �verensst�m-
melse med folkr�ttens regler ut�-
var suver�na r�ttigheter eller juris-
diktion,

individual, a company and any other
body of persons;

c) person inbegriper fysisk per-

son, bolag och annan sammanslut-
ning,

(d) the term company means

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

d) bolag avser juridisk person

eller annan som vid beskattningen
behandlas s�som juridisk person,

(e) the term enterprise applies to

the carrying on of any business;

e) f�retag avser bedrivandet av

varje form av r�relse,

(f) the terms enterprise of a Cont-

racting 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;

f) f�retag i en avtalsslutande

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

SFS 2012:638

(g) 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 Contrac-
ting State;

g) internationell trafik avser

transport med skepp eller luftfartyg
som anv�nds av ett f�retag i en av-
talsslutande stat utom d� skeppet el-
ler luftfartyget anv�nds uteslutande
mellan platser i den andra avtalsslu-
tande staten,

(h) the term national means:

h) medborgare avser:

(i) any individual possessing the

nationality or citizenship of a Cont-
racting State;

1) fysisk person som har medbor-

garskap i en avtalsslutande stat

(ii) any legal person, partnership

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

2) juridisk person, handelsbolag

eller annan sammanslutning som bil-
dats enligt den lagstiftning som g�l-
ler i en avtalsslutande stat,

(i) the term competent autho-

rity means:

i) beh�rig myndighet avser:

(i) in Mauritius, the Minister to

whom the responsibility for the sub-
ject of finance is assigned, his autho-
rized representative or the authority
which is designated as a competent
authority for the purposes of this
Convention;

1) i Mauritius, den f�r Mauritius

finanser ansvariga ministern, den-
nes befullm�ktigade ombud eller
den myndighet �t vilken uppdras att
vara beh�rig myndighet vid till�mp-
ningen av detta avtal,

(ii) in Sweden, the Minister of Fi-

nance, his authorized representative
or the authority which is designated
as a competent authority for the pur-
poses of this Convention;

2) i Sverige, finansministern, den-

nes befullm�ktigade ombud eller
den myndighet �t vilken uppdras att
vara beh�rig myndighet vid till�mp-
ningen av detta avtal,

(j) the term business includes

the performance of professional ser-
vices and of other activities of an in-
dependent character.

j) r�relse innefattar ut�vandet

av fritt yrke och annan sj�lvst�ndig
verksamhet.

2. As regards the application of

the Convention at any time by a
Contracting State, any term not defi-
ned therein shall, unless the context
otherwise requires, have the mea-
ning that it has at that time under the
law of that State for the purposes of
the taxes to which the Convention
applies, any meaning under the app-
licable tax laws of that State prevai-
ling over a meaning given to the
term under other laws of that State.

2. D� en avtalsslutande stat till-

l�mpar avtalet vid n�gon tidpunkt
anses, s�vida inte sammanhanget
f�ranleder annat, varje uttryck som
inte definierats i avtalet ha den bety-
delse som uttrycket har vid denna
tidpunkt enligt den statens lagstift-
ning i fr�ga om s�dana skatter p�
vilka avtalet till�mpas, och den bety-
delse som uttrycket har enligt till-
l�mplig skattelagstiftning i denna
stat �ger f�retr�de framf�r den bety-
delse uttrycket ges i annan lagstift-
ning i denna stat.

SFS 2012:638

Article 4

Artikel 4

Resident

Hemvist

1. For the purposes of this Con-

vention, 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
domicile, residence, place of mana-
gement or any other criterion of a
similar nature, and also includes that
State, any governmental body or
agency, political subdivision or local
authority thereof. The term resident
of a Contracting State does not
include any person who is liable to
tax in that State in respect only of
income from sources in that State or
capital situated therein.

1. Vid till�mpningen av detta

avtal avser uttrycket person med
hemvist i en avtalsslutande stat per-
son som enligt lagstiftningen i denna
stat �r skattskyldig d�r p� grund av
domicil, bos�ttning, plats f�r f�re-
tagsledning eller annan liknande
omst�ndighet och innefattar ocks�
denna stat, dess offentligr�ttsliga
organ eller institutioner, politiska
underavdelningar eller lokala myn-
digheter. Uttrycket person med
hemvist i en avtalsslutande stat
inbegriper emellertid inte person
som �r skattskyldig i denna stat
endast f�r inkomst fr�n k�lla i denna
stat eller f�r f�rm�genhet bel�gen
d�r.

2. Where by reason of the provi-

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

2. D� p� grund av best�mmel-

serna i punkt 1 fysisk person har
hemvist i b�da avtalsslutande sta-
terna, best�ms hans hemvist p� f�l-
jande s�tt:

(a) he shall be deemed to be a resi-

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

a) han anses ha hemvist endast i

den stat d�r han har en bostad som
stadigvarande st�r till hans f�rfo-
gande. Om han har en s�dan bostad i
b�da staterna, anses han ha hemvist
endast i den stat med vilken hans
personliga och ekonomiska f�rbin-
delser �r starkast (centrum f�r lev-
nadsintressena),

(b) if the State in which he has his

centre of vital interests cannot be de-
termined, or if he has not a perma-
nent home available to him in either
State, he shall be deemed to be a re-
sident only of the State in which he
has an habitual abode;

b) om det inte kan avg�ras i vil-

ken 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�rfo-
gande, anses han ha hemvist endast i
den stat d�r han stadigvarande vis-
tas,

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

c) om han stadigvarande vistas i

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

SFS 2012:638

(d) if he is a national of both Sta-

tes or of neither of them, the compe-
tent authorities of the Contracting
States shall settle the question by
mutual agreement.

d) om han �r medborgare i b�da

staterna eller om han inte �r medbor-
gare i n�gon av dem, ska de beh�-
riga myndigheterna i de avtalsslu-
tande staterna avg�ra fr�gan genom
�msesidig �verenskommelse.

3. Where by reason of the provi-

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

3. D� p� grund av best�mmel-

serna i punkt 1 annan person �n fy-
sisk person har hemvist i b�da av-
talsslutande staterna, ska de beh�-
riga myndigheterna s�ka avg�ra fr�-
gan genom �msesidig �verenskom-
melse.

Article 5

Artikel 5

Permanent establishment

Fast driftst�lle

1. For the purposes of this Con-

vention, the term permanent esta-
blishment means a fixed place of
business through which the business
of an enterprise is wholly or partly
carried on.

1. Vid till�mpningen av detta av-

tal avser uttrycket fast driftst�lle
en stadigvarande plats f�r aff�rs-
verksamhet, fr�n vilken ett f�retags
verksamhet helt eller delvis bedrivs.

2. The term permanent establish-

ment includes especially:

2. Uttrycket fast driftst�lle inne-

fattar s�rskilt:

(a) a place of management;

a) plats f�r f�retagsledning,

(b) a branch;

b) filial,

c) kontor,

(d) a factory;

d) fabrik,

(e) a workshop; and

e) verkstad, och

(f) a mine, an oil or gas well, a

quarry or any other place of extrac-
tion of natural resources.

f) gruva, olje- eller gask�lla, sten-

brott eller annan plats f�r utvinning
av naturtillg�ngar.

3. A building site or a construc-

tion, assembly or installation project
or supervisory activities in connec-
tion therewith constitutes a perma-
nent establishment only if it lasts for
more than twelve months.

3. Plats f�r byggnads-, anl�gg-

nings-, monterings- eller installa-
tionsverksamhet eller verksamhet
som best�r av �vervakning i anslut-
ning d�rtill utg�r fast driftst�lle en-
dast om verksamheten p�g�r l�ngre
tid �n tolv m�nader.

4. Notwithstanding the preceding

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

4. Utan hinder av f�reg�ende be-

st�mmelser i denna artikel anses ut-
trycket fast driftst�lle inte inne-
fatta:

(a) the use of facilities solely for

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

a) anv�ndningen av anordningar

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

SFS 2012:638

(b) the maintenance of a stock of

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

b) innehavet av ett f�retaget till-

h�rigt varulager uteslutande f�r lag-
ring, utst�llning eller utl�mnande,

goods or merchandise belonging to
the enterprise solely for the purpose
of processing by another enterprise;

c) innehavet av ett f�retaget till-

h�rigt varulager uteslutande f�r
bearbetning eller f�r�dling genom
ett annat f�retags f�rsorg,

(d) the maintenance of a fixed

place of business solely for the pur-
pose of purchasing goods or mer-
chandise or of collecting informa-
tion, for the enterprise;

d) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslu-
tande f�r ink�p av varor eller inh�m-
tande av upplysningar f�r f�retaget,

(e) the maintenance of a fixed

place of business solely for the pur-
pose of carrying on, for the enter-
prise, any other activity of a prepara-
tory or auxiliary character;

e) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslu-
tande f�r att f�r f�retaget bedriva
annan verksamhet av f�rberedande
eller bitr�dande art,

(f) an installation project carried

on by an enterprise of a Contracting
State in the other Contracting State
in connection with delivery of mach-
inery or equipment by that enter-
prise;

f) ett installationsprojekt som ett

f�retag i en avtalsslutande stat bedri-
ver i den andra avtalsslutande staten,
om projektet bedrivs i samband med
f�retagets leverans av maskiner eller
utrustning,

(g) the maintenance of a fixed

place of business solely for any com-
bination of activities mentioned in
sub-paragraphs (a) to (f), provided
that the overall activity of the fixed
place of business resulting from this
combination is of a preparatory or
auxiliary character.

g) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslu-
tande f�r att kombinera verksamhe-
ter som anges i a) till f) ovan, under
f�ruts�ttning att hela den verksam-
het som bedrivs fr�n den stadigva-
rande platsen f�r aff�rsverksamhet
p� grund av denna kombination �r
av f�rberedande eller bitr�dande art.

5. Notwithstanding the provisions

of paragraphs 1 and 2, where a per-
son other than an agent of an inde-
pendent status to whom paragraph 6
applies is acting on behalf of an
enterprise and has, and habitually
exercises, in a Contracting State an
authority to conclude contracts in the
name of the enterprise, that enter-
prise shall be deemed to have a per-
manent establishment in that State in
respect of any activities which that
person undertakes for the enterprise,
unless the activities of such person

5. Om en person som inte �r en

s�dan oberoende representant p� vil-
ken punkt 6 till�mpas �r verksam
f�r ett f�retag samt i en avtals-
slutande stat har och d�r regelm�s-
sigt anv�nder fullmakt att sluta avtal
i f�retagets namn, anses f�retaget
utan hinder av best�mmelserna i
punkterna 1 och 2 ha fast drift-
st�lle i denna stat i fr�ga om varje
verksamhet som personen driver f�r
f�retaget. Detta g�ller dock inte, om
den verksamhet som personen bedri-
ver �r begr�nsad till s�dan som

SFS 2012:638

are limited to those mentioned in pa-
ragraph 4 which, if exercised
through a fixed place of business,
would not make this fixed place of
business a permanent establishment
under the provisions of that para-
graph.

anges i punkt 4 och som, om den
bedrevs fr�n en stadigvarande plats
f�r aff�rsverksamhet, inte skulle
g�ra denna stadigvarande plats f�r
aff�rsverksamhet till fast driftst�lle
enligt best�mmelserna i n�mnda
punkt.

6. An enterprise shall not be dee-

med to have a permanent establish-
ment in a Contracting State merely
because it carries on business in that
State through a broker, general com-
mission agent or any other agent of
an independent status, provided that
such persons are acting in the ordi-
nary course of their business.

6. F�retag anses inte ha fast drift-

st�lle i en avtalsslutande stat endast
p� den grund att f�retaget bedriver
aff�rsverksamhet i denna stat genom
f�rmedling av m�klare, kommissio-
n�r eller annan oberoende represen-
tant, under f�ruts�ttning att s�dan
person d�rvid bedriver sin sedvan-
liga aff�rsverksamhet.

7. The fact that a company which

is a resident of a Contracting State
controls or is controlled by a com-
pany which is a resident of the other
Contracting State, or which carries
on business in that other State
(whether through a permanent esta-
blishment or otherwise), shall not of
itself constitute either company a
permanent establishment of the
other.

7. Den omst�ndigheten att ett

bolag med hemvist i en avtalsslu-
tande stat kontrollerar eller kontrol-
leras av ett bolag med hemvist i den
andra avtalsslutande staten eller ett
bolag som bedriver aff�rsverksam-
het i denna andra stat (antingen fr�n
fast driftst�lle eller p� annat s�tt)
medf�r inte i sig att n�gotdera bola-
get utg�r fast driftst�lle f�r det
andra.

Article 6

Artikel 6

Income from immovable property

Inkomst av fast egendom

1. Income derived by a resident of

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

1. Inkomst, som person med hem-

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

SFS 2012:638

2. The term immovable pro-

perty shall have the meaning which
it has under the law of the Contrac-
ting State in which the property in
question is situated. The term shall
in any case include property acces-
sory to immovable property, live-
stock and equipment used in agricul-
ture and forestry, rights to which the
provisions of general law respecting
landed property apply, buildings,
usufruct of immovable property and
rights to variable or fixed payments
as consideration for the working of,
or the right to work, mineral depo-
sits, sources and other natural
resources; ships, boats and aircraft
shall not be regarded as immovable
property.

2. Uttrycket fast egendom har

den betydelse som uttrycket har
enligt lagstiftningen i den avtalsslu-
tande stat d�r egendomen �r bel�-
gen. Uttrycket inbegriper dock all-
tid tillbeh�r till fast egendom,
levande och d�da inventarier i lant-
bruk och skogsbruk, r�ttigheter p�
vilka best�mmelserna i privatr�tten
om fast egendom till�mpas, byggna-
der, nyttjander�tt till fast egendom
samt r�tt till f�r�nderliga eller fasta
ers�ttningar f�r nyttjandet av eller
r�tten att nyttja mineralf�rekomst,
k�lla eller annan naturtillg�ng.
Skepp, b�tar och luftfartyg anses
inte vara fast egendom.

3. The provisions of paragraph 1

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

3. Best�mmelserna i punkt 1 till-

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

4. The provisions of paragraphs 1

and 3 shall also apply to the income
from immovable property of an
enterprise.

4. Best�mmelserna i punkterna 1

och 3 till�mpas �ven p� inkomst av
fast egendom som tillh�r f�retag.

Article 7

Artikel 7

Business profits

Inkomst av r�relse

1. The profits of an enterprise of a

Contracting State shall be taxable
only in that State unless the enter-
prise carries on business in the other
Contracting State through a perma-
nent establishment situated therein.
If the enterprise carries on business
as aforesaid, the profits of the enter-
prise may be taxed in the other State
but only so much of them as is attri-
butable to that permanent establish-
ment.

1. Inkomst av r�relse, som f�retag

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

SFS 2012:638

2. Subject to the provisions of

paragraph 3, where an enterprise of a
Contracting State carries on business
in the other Contracting State
through a permanent establishment
situated therein, there shall in each
Contracting State be attributed to
that permanent establishment the
profits which it might be expected to
make if it were a distinct and sepa-
rate enterprise engaged in the same
or similar activities under the same
or similar conditions and dealing
wholly independently with the enter-
prise of which it is a permanent esta-
blishment.

2. Om f�retag i en avtalsslutande

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

3. In determining the profits of a

permanent establishment, there shall
be allowed as deductions expenses
which are incurred for the purposes
of the business of the permanent
establishment, including executive
and general administrative expenses
so incurred, whether in the State in
which the permanent establishment
is situated or elsewhere.

3. Vid best�mmande av fast drift-

st�lles inkomst medges avdrag f�r
utgifter som uppkommit f�r det fasta
driftst�llet, h�runder inbegripna
utgifter f�r f�retagets ledning och
allm�nna f�rvaltning, oavsett om
utgifterna uppkommit i den stat d�r
det fasta driftst�llets �r bel�get eller
annorst�des.

4. No profits shall be attributed to

a permanent establishment by reason
of the mere purchase by that perma-
nent establishment of goods or mer-
chandise for the enterprise.

4. Inkomst h�nf�rs inte till fast

driftst�lle endast av den anledningen
att varor ink�ps genom det fasta
driftst�llets f�rsorg f�r f�retaget.

5. For the purposes of the prece-

ding paragraphs, the profits to be att-
ributed to the permanent establish-
ment shall be determined by the
same method year by year unless
there is good and sufficient reason to
the contrary.

5. Vid till�mpningen av f�reg�-

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

6. Where profits include items of

income which are dealt with separa-
tely in other Articles of this Conven-
tion, then the provisions of those
Articles shall not be affected by the
provisions of this Article.

6. Ing�r i inkomst av r�relse

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

SFS 2012:638

Article 8

Artikel 8

Shipping and air transport

Sj�fart och luftfart

1. Profits of an enterprise of a

Contracting State from the opera-
tion of ships or aircraft in internatio-
nal traffic shall be taxable only in
that State.

1. Inkomst som f�rv�rvas av f�re-

tag i en avtalsslutande stat genom
anv�ndningen av skepp eller luftfar-
tyg i internationell trafik beskattas
endast i denna stat.

2. For the purposes of this Article

the expression operation of ships or
aircraft by an enterprise, also inclu-
des:

2. Vid till�mpningen av denna

artikel inbegriper uttrycket anv�nd-
ningen av skepp eller luftfartyg av
ett f�retag:

(i) the charter or rental on a bare

boat basis of ships and aircraft, and

1) charter eller uthyrning av

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

(ii) the rental of containers and

related equipment;

if that charter or rental is inciden-

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

2) uthyrning av containrar och

d�rtill h�rande utrustning,

under f�ruts�ttning att s�dan char-

ter eller uthyrning �r av underordnad
betydelse, i f�rh�llande till f�reta-
gets anv�ndning av skepp eller luft-
fartyg i internationell trafik.

3. With respect to profits derived

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

3. Best�mmelserna i punkt 1 till-

l�mpas p� inkomst som f�rv�rvas av
luftfartskonsortiet Scandinavian Air-
lines System (SAS) men endast i
fr�ga om den del av inkomsten som
motsvarar den andel av konsortiet
som innehas av SAS Sverige AB,
den svenske del�garen i SAS.

4. The provisions of paragraph 1

shall also apply to profits from the
participation in a pool, a joint busi-
ness or an international operating
agency.

4. Best�mmelserna i punkt 1 till-

l�mpas �ven p� inkomster som f�r-
v�rvas genom deltagande i en pool,
ett gemensamt f�retag eller en inter-
nationell driftsorganisation.

Article 9

Artikel 9

Associated enterprises

F�retag med intressegemenskap

1. Where:

1. I fall d�

(a) an enterprise of a Contracting

State participates directly or indi-
rectly in the management, control or
capital of an enterprise of the other
Contracting State, or

a) ett f�retag i en avtalsslutande

stat direkt eller indirekt deltar i led-
ningen eller kontrollen av ett f�retag
i den andra avtalsslutande staten
eller �ger del i detta f�retags kapital,
eller

SFS 2012:638

(b) the same persons participate

directly or indirectly in the manage-
ment, control or capital of an enter-
prise of a Contracting State and an
enterprise of the other Contracting
State,

b) samma personer direkt eller

indirekt deltar i ledningen eller kon-
trollen 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 kapi-
tal, iakttas f�ljande.

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
independent 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 pro-
fits of that enterprise and taxed
accordingly.

Om mellan f�retagen i fr�ga om

handelsf�rbindelser eller finansiella
f�rbindelser avtalas eller f�reskrivs
villkor, som avviker fr�n dem som
skulle ha avtalats mellan av varandra
oberoende f�retag, f�r all inkomst,
som utan s�dana villkor skulle ha
tillkommit det ena f�retaget men
som p� grund av villkoren i fr�ga
inte tillkommit detta f�retag, inr�k-
nas i detta f�retags inkomst och
beskattas i �verensst�mmelse d�r-
med.

2. Where a Contracting State

includes in the profits of an enter-
prise of that State and taxes accor-
dingly profits on which an enter-
prise of the other Contracting State
has been charged to tax in that other
State and the profits so included are
profits which would have accrued to
the enterprise of the first-mentioned
State if the conditions made between
the two enterprises had been those
which would have been made bet-
ween independent enterprises, then
that other State shall make an appro-
priate adjustment to the amount of
the tax charged therein on those pro-
fits. In determining such adjust-
ment, due regard shall be had to the
other provisions of this Convention
and the competent authorities of the
Contracting States shall if necessary
consult each other.

2. I fall d� en avtalsslutande stat i

inkomsten f�r ett f�retag i denna stat
inr�knar och i �verensst�mmelse
d�rmed beskattar inkomst, f�r vil-
ken ett f�retag i den andra avtalsslu-
tande staten beskattats i denna andra
stat, samt den s�lunda inr�knade
inkomsten �r s�dan som skulle ha
tillkommit f�retag i den f�rstn�mnda
staten om de villkor som avtalats
mellan f�retagen hade varit s�dana
som skulle ha avtalats mellan av var-
andra oberoende f�retag, ska denna
andra stat genomf�ra vederb�rlig
justering av det skattebelopp som
p�f�rts inkomsten d�r. Vid s�dan
justering iakttas �vriga best�mmel-
ser i detta avtal och de beh�riga
myndigheterna i de avtalsslutande
staterna �verl�gger vid behov med
varandra.

Article 10

Artikel 10

Dividends

Utdelning

1. Dividends paid by a company

which is a resident of a Contracting
State to a resident of the other Cont-
racting State may be taxed in that
other State.

1. Utdelning fr�n bolag med hem-

vist i en avtalsslutande stat till per-
son med hemvist i den andra avtals-
slutande staten f�r beskattas i denna
andra stat.

SFS 2012:638

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 resident of the other
Contracting State, the tax so char-
ged shall not exceed 15 per cent of
the gross amount of the dividends.
However, if the beneficial owner is
a company (other than a partner-
ship) which holds at least 10 per
cent of the voting power of the
company paying the dividends, the
dividends shall be exempt from tax
in the Contracting State of which
the company paying the dividends
is a resident.

2. Utdelningen f�r emellertid

beskattas �ven i den avtalsslutande
stat d�r bolaget som betalar utdel-
ningen har hemvist, enligt lagstift-
ningen i denna stat, men om den
som har r�tt till utdelningen har
hemvist i den andra avtalsslutande
staten f�r skatten inte �verstiga 15
procent av utdelningens bruttobe-
lopp. S�dan utdelning ska emellertid
vara undantagen fr�n beskattning i
den stat d�r bolaget som betalar
utdelningen har hemvist, om den
som har r�tt till utdelningen �r ett
bolag (med undantag f�r handelsbo-
lag) som innehar minst 10 procent
av det utdelande bolagets r�stetal.

This paragraph shall not affect the

taxation of the company in respect of
the profits out of which the divi-
dends are paid.

Best�mmelserna i denna punkt

ber�r inte bolagets beskattning f�r
den vinst av vilken utdelningen beta-
las.

3. The term dividends as used in

this Article means income from sha-
res 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 dist-
ribution is a resident.

3. Med uttrycket utdelning f�r-

st�s i denna artikel inkomst av aktier
eller andra r�ttigheter, som inte �r
fordringar, med r�tt till andel i vinst,
samt inkomst av andra andelar i
bolag som enligt lagstiftningen i den
stat d�r det utdelande bolaget har
hemvist vid beskattningen behandlas
p� samma s�tt som inkomst av
aktier.

4. The provisions of paragraphs 1

and 2 shall not apply if the beneficial
owner of the dividends, being a resi-
dent 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 per-
manent establishment. In such case
the provisions of Article 7 shall
apply.

4. Best�mmelserna i punkt 1 och

2 till�mpas inte, om den som har r�tt
till utdelningen har hemvist i en
avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande
staten, d�r bolaget som betalar utdel-
ningen 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�mpas
artikel 7.

SFS 2012:638

5. Where a company which is a

resident of a Contracting State deri-
ves profits or income from the other
Contracting State, that other State
may not impose any tax on the divi-
dends paid by the company, except
insofar as such dividends are paid to
a resident of that other State or inso-
far as the holding in respect of which
the dividends are paid is effectively
connected with a permanent esta-
blishment situated in that other State,
nor subject the company's undistri-
buted profits to a tax on the com-
pany's undistributed profits, even if
the dividends paid or the undistribu-
ted profits consist wholly or partly of
profits or income arising in such
other State.

5. Om bolag med hemvist i en av-

talsslutande stat f�rv�rvar inkomst
fr�n den andra avtalsslutande staten,
f�r denna andra stat inte beskatta ut-
delning som bolaget betalar, utom i
den m�n utdelningen betalas till per-
son 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 inte utdelade vinst ta ut en
skatt som utg�r p� bolagets icke ut-
delade vinst, �ven om utdelningen
eller den icke utdelade vinsten helt
eller delvis utg�rs av inkomst som
uppkommit i denna andra stat.

Article 11

Artikel 11

Interest

R�nta

1. Interest arising in a Contrac-

ting State and beneficially owned by
a resident of the other Contracting
State shall be taxable only in that
other State.

1. R�nta, som h�rr�r fr�n en

avtalsslutande stat och som betalas
till person med hemvist i den andra
avtalsslutande staten, beskattas
endast i denna andra stat om perso-
nen i fr�ga har r�tt till r�ntan.

2. 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 debentu-
res. Penalty charges for late payment
shall not be regarded as interest for
the purpose of this Article.

2. Med uttrycket r�nta f�rst�s i

denna artikel inkomst av varje slags
fordran, antingen den s�kerst�llts
genom inteckning i fast egendom
eller inte och antingen den medf�r
r�tt till andel i g�lden�rens vinst
eller inte. Uttrycket avser s�rskilt
inkomst av v�rdepapper som utf�r-
dats av staten och inkomst av obliga-
tioner eller debentures, d�ri inbegri-
pet agiobelopp och vinster som h�n-
f�r sig till s�dana v�rdepapper, obli-
gationer eller debentures.
Straffavgift p� grund av sen betal-
ning anses inte som r�nta vid till-
l�mpningen av denna artikel.

SFS 2012:638

3. The provisions of paragraph 1

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

3. Best�mmelserna i punkt 1 till-

l�mpas inte om den som har r�tt till
r�ntan har hemvist i en avtalsslu-
tande stat och bedriver r�relse i den
andra avtalsslutande staten fr�n vil-
ken 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�mpas best�mmelserna
i artikel 7.

4. Where, by reason of a special

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

4. D� p� grund av s�rskilda f�r-

bindelser mellan utbetalaren och den
som har r�tt till r�ntan eller mellan
dem b�da och annan person r�ntebe-
loppet, 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�rbindel-
ser inte f�relegat, till�mpas best�m-
melserna i denna artikel endast p�
sistn�mnda belopp. I s�dant fall
beskattas �verskjutande belopp
enligt lagstiftningen i vardera avtals-
slutande staten med iakttagande av
�vriga best�mmelser i detta avtal.

Article 12

Artikel 12

Royalties

Royalty

1. Royalties arising in a Contrac-

ting State and beneficially owned by
a resident of the other Contracting
State shall be taxable only in that
other State.

1. Royalty, som h�rr�r fr�n en av-

talsslutande stat och som betalas till
person som har hemvist i den andra
avtalsslutande staten, beskattas en-
dast i denna andra stat om personen i
fr�ga har r�tt till royaltyn.

SFS 2012:638

2. The term royalties as used in

this Article means payments of any
kind received as a consideration for
the use of, or the right to use, any
copyright of literary, artistic or sci-
entific work including cinemato-
graph films and films or tapes for
radio or television broadcasting, any
patent, trade mark, design or model,
plan, secret formula or process, or
for information concerning indu-
strial, commercial or scientific expe-
rience.

2. 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 biograffilm och fil-
mer eller band f�r radio- eller televi-
sionsuts�ndning, patent, varum�rke,
m�nster eller modell, ritning, hem-
ligt recept eller hemlig tillverknings-
metod, eller f�r upplysning om erfa-
renhetsr�n av industriell, kommersi-
ell eller vetenskaplig natur.

3. The provisions of paragraph 1

shall not apply if the beneficial
owner of the royalties, being a resi-
dent of a Contracting State, carries
on business in the other Contracting
State in which the royalties arise,
through a permanent establishment
situated therein and the right or pro-
perty in respect of which the royalt-
ies are paid is effectively connected
with such permanent establishment.
In such case the provisions of Article
7 shall apply.

3. Best�mmelserna i punkt 1 till-

l�mpas inte om den som har r�tt till
royaltyn har hemvist i en avtalsslu-
tande stat och bedriver r�relse i den
andra avtalsslutande staten, fr�n vil-
ken royaltyn h�rr�r, fr�n d�r bel�get
fast driftst�lle, samt den r�ttighet
eller egendom i fr�ga om vilken roy-
altyn betalas �ger verkligt samband
med det fasta driftst�llet. I s�dant
fall till�mpas artikel 7.

4. Where, by reason of a special

relationship between the payer and
the beneficial owner or between both
of them and some other person, the
amount of the royalties, having
regard to the use, right or informa-
tion 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 Article 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 Convention.

4. D� p� grund av s�rskilda f�r-

bindelser mellan utbetalaren och den
som har r�tt till royaltyn eller mellan
dem b�da och annan person royalty-
beloppet, med h�nsyn till det nytt-
jande, den r�ttighet eller den upplys-
ning f�r vilken royaltyn betalas,
�verstiger det belopp som skulle ha
avtalats mellan utbetalaren och den
som har r�tt till royalty om s�dana
f�rbindelser inte f�relegat, tilll�m-
pas best�mmelserna i denna artikel
endast p� sistn�mnda belopp. I
s�dant fall beskattas �verskjutande
belopp enligt lagstiftningen i vardera
avtalsslutande staten med iaktta-
gande av �vriga best�mmelser i
detta avtal.

SFS 2012:638

Article 13

Artikel 13

Capital gains

Realisationsvinst

1. Gains derived by a resident of a

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

1. Vinst, som person med hemvist

i en avtalsslutande stat f�rv�rvar p�
grund av �verl�telse av s�dan fast
egendom som avses i artikel 6 och
som �r bel�gen i den andra avtalsslu-
tande staten, eller p� grund av avytt-
ring av andelar i ett bolag vars till-
g�ngar huvudsakligen best�r av
s�dan egendom, f�r beskattas i
denna andra stat.

2. Gains from the alienation of

movable property forming part of
the business property of a permanent
establishment which an enterprise of
a Contracting State has in the other
Contracting State, including such
gains from the alienation of such a
permanent establishment (alone or
with the whole enterprise), may be
taxed in that other State.

2. Vinst p� grund av �verl�telse

av l�s egendom som utg�r del av
r�relsetillg�ngarna i fast driftst�lle,
vilket ett f�retag i en avtalsslutande
stat har i den andra avtalsslutande
staten, f�r beskattas i denna andra
stat. Detsamma g�ller vinst p� grund
av �verl�telse av s�dant fast drift-
st�lle (f�r sig eller tillsammans med
hela f�retaget).

3. Gains derived by a resident of a

Contracting State from the alienation
of ships or aircraft operated in inter-
national traffic or movable property
pertaining to the operation of such
ships or aircraft, shall be taxable
only in that State.

3. Vinst som person med hemvist

i en avtalsslutande stat f�rv�rvar p�
grund av �verl�telse av skepp eller
luftfartyg som anv�nds i internatio-
nell trafik eller l�s egendom som �r
h�nf�rlig till anv�ndningen av
s�dana skepp eller luftfartyg, beskat-
tas endast i denna stat.

With respect to gains derived by

the air transport consortium Scandi-
navian Airlines System (SAS), the
provisions of this paragraph shall
apply only to such part of the gains
as corresponds to the participation
held in that consortium by SAS Sve-
rige AB, the Swedish partner of
SAS.

Best�mmelserna i denna punkt

till�mpas i fr�ga om vinst som f�r-
v�rvas av luftfartskonsortiet Scandi-
navian Airlines System (SAS), men
endast i fr�ga om den del av vinsten
som motsvarar den andel i konsortiet
som innehas av SAS Sverige AB,
den svenske del�garen i SAS.

4. Gains from the alienation of

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

4. Vinst p� grund av �verl�telse

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

SFS 2012:638

5. Notwithstanding the provisions

of paragraph 4, gains from the alie-
nation of any property derived by an
individual who has been a resident
of a Contracting State and who has
become a resident of the other Cont-
racting State, may be taxed in the
first-mentioned State if the aliena-
tion of the property occurs at any
time during the ten years next follo-
wing the date on which the indivi-
dual has ceased to be a resident of
the first-mentioned State.

5. Vinst, p� grund av avyttring av

tillg�ng, som f�rv�rvas av en fysisk
person som har haft hemvist i en
avtalsslutande stat och f�tt hemvist i
den andra avtalsslutande staten f�r
utan hinder av best�mmelserna i
punkt 4 beskattas i den f�rst-
n�mnda staten om �verl�telsen av
tillg�ngen intr�ffar vid n�got tillf�lle
under de tio �r som f�ljer n�rmast
efter den tidpunkt d� personen upp-
h�rt att ha hemvist i den f�rst-
n�mnda staten.

Article 14

Artikel 14

Income from employment

Inkomst av anst�llning

1. Subject to the provisions of

Articles 15, 17 and 18, salaries,
wages and other similar remunera-
tion derived by a resident of a Cont-
racting State in respect of an
employment shall be taxable only in
that State unless the employment is
exercised in the other Contracting
State. If the employment is so exer-
cised, such remuneration as is deri-
ved therefrom may be taxed in that
other State.

1. Om inte best�mmelserna i

artiklarna 15, 17 och 18 f�ranleder
annat, beskattas l�n och annan lik-
nande ers�ttning som person med
hemvist i en avtalsslutande stat upp-
b�r p� grund av anst�llning, endast i
denna stat, s�vida inte arbetet utf�rs
i den andra avtalsslutande staten.
Om arbetet utf�rs i denna andra stat,
f�r ers�ttning som uppb�rs f�r arbe-
tet beskattas d�r.

2. Notwithstanding the provisions

of paragraph 1, remuneration deri-
ved by a resident of a Contracting
State in respect of an employment
exercised in the other Contracting
State shall be taxable only in the
first-mentioned State if:

2. Utan hinder av best�mmelserna

i punkt 1 beskattas ers�ttning, som
person med hemvist i en avtalsslu-
tande stat uppb�r f�r arbete i den
andra avtalsslutande staten, endast i
den f�rstn�mnda staten, om:

(a) the recipient is present in the

other State for a period or periods not
exceeding in the aggregate183 days in
any twelve month period commencing
or ending in the fiscal year concerned;
and

a) mottagaren vistas i den andra

staten under tidsperiod eller tidsperi-
oder som sammanlagt inte �verstiger
183 dagar under en tolvm�naderspe-
riod som b�rjar eller slutar under be-
skattnings�ret i fr�ga, och

(b) the remuneration is paid by, or

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

b) ers�ttningen betalas av arbets-

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

by a permanent establishment which
the employer has in the other State.

c) ers�ttningen inte belastar fast

driftst�lle som arbetsgivaren har i
den andra staten.

SFS 2012:638

3. Notwithstanding the preceding

provisions of this Article, remunera-
tion derived in respect of an employ-
ment exercised aboard a ship or
aircraft operated in international
traffic by an enterprise of a Contrac-
ting State may be taxed in that State.
Where a resident of Sweden derives
remuneration in respect of an
employment exercised aboard an
aircraft operated in international
traffic by the air transport consor-
tium Scandinavian Airlines System
(SAS), such remuneration shall be
taxable only in Sweden.

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�tt-
ning f�r arbete utf�rt ombord p�
luftfartyg som anv�nds i internatio-
nell trafik av luftfartskonsortiet
Scandinavian Airlines System
(SAS), ska s�dan ers�ttning beskat-
tas endast i Sverige.

Article 15

Artikel 15

Directors' fees

Styrelsearvode

Directors' fees and other similar

payments derived by a resident of a
Contracting State in his capacity as a
member of the board of directors of
a company which is a resident of the
other Contracting State may be taxed
in that other State.

Styrelsearvode och annan lik-

nande ers�ttning, som person med
hemvist i en avtalsslutande stat upp-
b�r i egenskap av medlem i styrelse i
bolag med hemvist i den andra av-
talsslutande staten, f�r beskattas i
denna andra stat.

Article 16

Artikel 16

Artistes and sportsmen

Artister och sportut�vare

1. Notwithstanding the provisions

of Articles 7 and 14, income derived
by a resident of a Contracting State
as an artiste, such as a theatre, mo-
tion picture, radio or television ar-
tiste, or a musician, or as a sports-
man, from his personal activities as
such exercised in the other Contrac-
ting State, may be taxed in that other
State.

1. Utan hinder av best�mmelserna

i artiklarna 7 och 14 f�r inkomst,
som person med hemvist i en avtals-
slutande stat f�rv�rvar genom sin
personliga verksamhet i den andra
avtalsslutande staten i egenskap av
artist, s�som teater- eller filmsk�de-
spelare, radio- eller televisionsartist
eller musiker, eller i egenskap av
sportut�vare, beskattas i denna an-
dra stat.

SFS 2012:638

2. Where income in respect of per-

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

2. I fall d� inkomst genom person-

lig verksamhet som artist eller sport-
ut�vare bedriver i denna egenskap
inte tillfaller artisten eller sportut�-
varen sj�lv utan annan person, f�r
denna inkomst, utan hinder av
best�mmelserna i artiklarna 7 och
14, beskattas i den avtalsslutande
stat d�r artisten eller sportut�varen
bedriver verksamheten.

3. The provisions of paragraphs 1

and 2 shall not apply to income deri-
ved from activities exercised in a
Contracting State by an artiste or a
sportsman if the visit to that State is
wholly supported by public funds of
the other Contracting State. In such
case, the income shall be taxable
only in the Contracting State in
which the artiste or sportsman is a
resident.

3. Best�mmelserna i punkterna 1

och 2 till�mpas inte p� inkomst, som
en artist eller sportut�vare f�rv�rvar
genom sin personliga verksamhet i
en avtalsslutande stat, om artistens
eller sportut�varens bes�k i denna
stat i sin helhet finansieras av all-
m�nna medel fr�n den andra avtals-
slutande staten. I s�dant fall beskat-
tas inkomsten endast i den avtalsslu-
tande stat d�r artisten eller sportut�-
varen har hemvist.

Article 17

Artikel 17

Pensions, annuities and similar pay-
ments

Pensioner, livr�ntor och liknande
betalningar

1. Pensions and other similar

remuneration, disbursements under
the Social Security legislation and
annuities arising in a Contracting
State and paid to a resident of the
other Contracting State may be taxed
in the first-mentioned Contracting
State.

1. Pension och annan liknande er-

s�ttning, utbetalning enligt social-
f�rs�kringslagstiftningen och liv-
r�nta som h�rr�r fr�n en avtalsslu-
tande stat och betalas till en person
med hemvist i den andra avtalsslu-
tande staten, f�r beskattas i den
f�rstn�mnda avtalsslutande staten.

2. The term annuity means a

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

2. Med uttrycket livr�nta f�r-

st�s ett fastst�llt belopp, som utbeta-
las periodiskt p� fastst�llda tider un-
der en persons livstid eller under an-
given eller fastst�llbar tidsperiod
och som utg�r p� grund av f�rplik-
telse att verkst�lla dessa utbetal-
ningar som ers�ttning f�r d�remot
fullt svarande vederlag i pengar eller
pengars v�rde.

SFS 2012:638

Article 18

Artikel 18

Government service

Offentlig tj�nst

1.(a) Salaries, wages and other

similar remuneration, other than a
pension, paid by a Contracting 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.

1. a) L�n och annan liknande

ers�ttning, med undantag f�r pen-
sion, som betalas av en avtalsslu-
tande stat, en av dess politiska
underavdelningar eller lokala myn-
digheter till fysisk person p� grund
av arbete som utf�rts i denna stats,
underavdelnings eller myndighets
tj�nst, beskattas endast i denna stat.

(b) However, such salaries, wages

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

b) S�dan l�n och annan liknande

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:

(i) is a national of that State; or

1) �r medborgare i denna stat,

eller

(ii) did not become a resident of

that State solely for the purpose of
rendering the services.

2) inte fick hemvist i denna stat

uteslutande f�r att utf�ra arbetet.

2. The provisions of Articles 14,

15 and 16 shall apply to remunera-
tion in respect of services rendered
in connection with a business carried
on by a Contracting State or a politi-
cal subdivision or a local authority
thereof.

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.

Article 19

Artikel 19

Students

Studerande

Payments which a student or busi-

ness apprentice who is or was imme-
diately before visiting a Contracting
State a resident of the other Contrac-
ting State and who is present in the
first-mentioned State solely for the
purpose of his education or training
receives for the purpose of his main-
tenance, education or training shall
not be taxed in that State, provided
that such payments arise from sour-
ces outside that State.

Studerande eller praktikant som

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

SFS 2012:638

Article 20

Artikel 20

Other income

Annan inkomst

1. Items of income of a resident of

a Contracting State, wherever ari-
sing, not dealt with in the foregoing
Articles of this Convention shall be
taxable only in that State.

1. Inkomst som person med hem-

vist i en avtalsslutande stat f�rv�rvar
och som inte behandlas i f�reg�ende
artiklar av detta avtal beskattas
endast i denna stat, oavsett varifr�n
inkomsten h�rr�r.

2. The provisions of paragraph 1

shall not apply to income, other than
income from immovable property as
defined in paragraph 2 of Article 6, if
the recipient of such income, being a
resident of a Contracting State, car-
ries on business in the other Contrac-
ting State through a permanent esta-
blishment situated therein and the
right or property in respect of which
the income is paid is effectively con-
nected with such permanent esta-
blishment. In such case the provi-
sions of Article 7 shall apply.

2. Best�mmelserna i punkt 1 till-

l�mpas inte p� inkomst, med undan-
tag av inkomst av fast egendom som
avses i artikel 6 punkt 2, om motta-
garen 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 betalas
�ger verkligt samband med det fasta
driftst�llet. I s�dant fall till�mpas
best�mmelserna i artikel 7.

Article 21

Artikel 21

Capital

F�rm�genhet

1. Capital represented by immo-

vable property referred to in Article
6, owned by a resident of a Contrac-
ting State and situated in the other
Contracting State, may be taxed in
that other State.

1. F�rm�genhet best�ende av s�-

dan fast egendom som avses i artikel
6, vilken person med hemvist i en
avtalsslutande stat innehar och vil-
ken �r bel�gen i den andra avtalsslu-
tande staten f�r beskattas i denna an-
dra stat.

2. Capital represented by movable

property forming part of the business
property of a permanent establish-
ment which an enterprise of a Cont-
racting State has in the other Cont-
racting State may be taxed in that
other State.

2. F�rm�genhet best�ende av l�s

egendom, som utg�r del av r�relse-
tillg�ngarna i fast driftst�lle, vilket
ett f�retag i en avtalsslutande stat
har i den andra avtalsslutande staten,
f�r beskattas i denna andra stat.

SFS 2012:638

3. Capital represented by ships

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

3. F�rm�genhet best�ende av

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

With respect to capital owned by

the air transport consortium Scandi-
navian Airlines System (SAS), the
provisions of this paragraph shall
apply only to such part of the capital
as corresponds to the participation
held in that consortium by SAS Sve-
rige AB, the Swedish partner of
SAS.

Best�mmelserna i denna punkt

till�mpas i fr�ga om f�rm�genhet
som �gs av luftfartskonsortiet Scan-
dinavian Airlines System (SAS),
men endast i fr�ga om den del av
f�rm�genheten som motsvarar den
andel i konsortiet som innehas av
SAS Sverige AB, den svenske del�-
garen i SAS.

4. All other elements of capital of

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

4. Alla andra slag av f�rm�genhet

som person med hemvist i en avtals-
slutande stat innehar, beskattas
endast i denna stat.

5. If, pursuant to paragraph 4 of

this Article, the right to tax capital
held by an individual who is resident
of a Contracting State, is vested only
in that State, such capital may be
taxed in the other Contracting State,
where the net capital is not subject to
a general tax on net capital accor-
ding to the laws of the first-mentio-
ned State.

5. Om, i enlighet med punkt 4 i

denna artikel, r�tten att beskatta f�r-
m�genhet som innehas av person
med hemvist i en avtalsslutande stat,
tillfaller endast denna stat, f�r denna
f�rm�genhet beskattas i den andra
avtalsslutande staten, om f�rm�gen-
heten inte �r f�rem�l f�r en allm�n
f�rm�genhetsskatt enligt lagstift-
ningen i den f�rstn�mnda staten.

Article 22

Artikel 22

Elimination of double taxation

Undanr�jande av dubbelbeskattning

1. In the case of Mauritius, double

taxation shall be eliminated as fol-
lows:

1. Betr�ffande Mauritius ska dub-

belbeskattning undvikas p� f�ljande
s�tt:

(a) Where a resident of Mauritius

derives income from Sweden the
amount of tax on that income paya-
ble in Sweden in accordance with
the provisions of this Agreement
may be credited against the Mauri-
tius tax imposed on that resident.

a) Om en person med hemvist i

Mauritius f�rv�rvar inkomst fr�n
Sverige, f�r den skatt p� inkomsten
som i enlighet med detta avtal tagits
ut i Sverige, avr�knas mot skatt som
personen betalat i Mauritius.

SFS 2012:638

(b) Where a company which is a

resident of Sweden pays a dividend
to a resident of Mauritius who con-
trols, directly or indirectly, at least
5 per cent of the capital of the com-
pany paying the dividend, the credit
shall take into account (in addition to
any Swedish tax for which credit
may be allowed under the provisions
of subparagraph (a) of this para-
graph) the Swedish tax payable by
the first-mentioned company in re-
spect of the profits out of which such
dividend is paid.

b) Om ett bolag med hemvist i

Sverige betalar utdelning till en per-
son med hemvist i Mauritius som
kontrollerar, direkt eller indirekt,
minst 5 procent av det utdelande
bolagets kapital, ska vid avr�k-
ningen beaktas (f�rutom s�dan
svensk skatt f�r vilken avr�kning
ska ges enligt punkt a) ovan) den
svenska skatt som bolaget betalat p�
den vinst av vilken utdelningen
betalas.

Provided that any credit allowed

under subparagraphs (a) and (b)
shall not exceed the Mauritius tax
(as computed before allowing any
such credit), which is appropriate to
the profits or income derived from
sources within Sweden.

Avr�kningsbeloppet enligt punk-

terna a) och b) ovan ska emellertid
inte �verstiga den mauritiska skatt
som (ber�knad utan s�dan avr�k-
ning) bel�per p� den inkomst som
h�rr�r fr�n Sverige.

2. In the case of Sweden, double

taxation shall be avoided as follows:

2. Betr�ffande Sverige ska dub-

belbeskattning undvikas p� f�ljande
s�tt:

(a) Where a resident of Sweden

derives income which under the laws
of Mauritius and in accordance with
the provisions of this Convention
may be taxed in Mauritius, Sweden
shall allow subject to the provi-
sions of the laws of Sweden concer-
ning credit for foreign tax (as it may
be amended from time to time with-
out changing the general principle
hereof) as a deduction from the tax
on such income, an amount equal to
the Mauritius tax paid in respect of
such income.

a) Om person med hemvist i Sve-

rige f�rv�rvar inkomst som enligt
mauritisk lagstiftning och i enlighet
med best�mmelserna i detta avtal f�r
beskattas i Mauritius, ska Sverige
med beaktande av best�mmelserna i
svensk lagstiftning betr�ffande
avr�kning av utl�ndsk skatt (�ven i
den lydelse de framledes kan f�
genom att �ndras utan att den all-
m�nna princip som anges h�r �nd-
ras) fr�n den svenska skatten p�
inkomsten avr�kna ett belopp mot-
svarande den mauritiska skatt som
erlagts p� inkomsten.

(b) Where a resident of Sweden

derives income which, in accordance
with the provisions of this Conven-
tion, shall be taxable only in Mauri-
tius, Sweden may, when determining
the graduated rate of Swedish tax,
take into account the income which
shall be taxable only in Mauritius.

b) Om en person med hemvist i

Sverige erh�ller inkomst som i en-
lighet med detta avtal beskattas en-
dast i Mauritius, f�r Sverige, vid
fastst�llande av skattesatsen f�r
svensk progressiv skatt beakta den
inkomst som ska beskattas endast i
Mauritius.

SFS 2012:638

sions of sub-paragraph (a) of this
paragraph, dividends paid by a com-
pany which is a resident of Mauritius
to a company which is a resident of
Sweden shall be exempt from Swe-
dish tax according to the provisions
of Swedish law governing the
exemption of tax on dividends paid
to Swedish companies by companies
abroad.

c) Utan hinder av best�mmelserna

i punkt a) ovan �r utdelning fr�n
bolag med hemvist i Mauritius till
bolag med hemvist i Sverige undan-
tagen fr�n svensk skatt enligt
best�mmelserna i svensk lag om
skattebefrielse f�r utdelning som
betalas till svenska bolag fr�n bolag
i utlandet.

(d) Where a resident of Sweden

owns capital which, in accordance
with the provisions of this Conven-
tion, may be taxed in Mauritius,
Sweden shall allow as a deduction
from the tax on the capital of that
resident an amount equal to the capi-
tal tax paid in Mauritius. Such
deduction shall not, however, exceed
that part of the Swedish capital tax,
as computed before the deduction is
given, which is attributable to the
capital which may be taxed in Mau-
ritius.

d) Om en person med hemvist i

Sverige innehar f�rm�genhet, som
enligt best�mmelserna i detta avtal
f�r beskattas i Mauritius, ska Sve-
rige fr�n skatten p� denna persons
f�rm�genhet avr�kna ett belopp
motsvarande den f�rm�genhetsskatt
som erlagts i Mauritius. Avr�knings-
beloppet ska emellertid inte �ver-
stiga den del av den svenska f�rm�-
genhetsskatten, ber�knad utan s�dan
avr�kning, som bel�per p� den f�r-
m�genhet som f�r beskattas i Mauri-
tius.

Article 23

Artikel 23

Non-discrimination

F�rbud mot diskriminering

1. Nationals of a Contracting State

shall not be subjected in the other
Contracting State to any taxation or
any requirement connected there-
with, which is other or more bur-
densome than the taxation and con-
nected requirements to which natio-
nals of that other State in the same
circumstances are or may be subjec-
ted. This provision shall, notwith-
standing the provisions of Article 1,
also apply to persons who are not
residents of one or both of the Cont-
racting States.

1. Medborgare i en avtalsslu-

tande stat ska inte i den andra avtals-
slutande staten bli f�rem�l f�r
beskattning eller d�rmed samman-
h�ngande krav som �r av annat slag
eller mer tyngande �n den beskatt-
ning och d�rmed sammanh�ngande
krav som medborgare i denna andra
stat under samma f�rh�llanden �r
eller kan bli underkastad. Utan hin-
der av best�mmelserna i artikel 1
till�mpas denna best�mmelse �ven
p� person som inte har hemvist i en
avtalsslutande stat eller i b�da
avtalsslutande staterna.

SFS 2012:638

2. The taxation on a permanent

establishment 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 enterpri-
ses of that other State carrying on the
same activities. This provision shall
not be construed as obliging a Cont-
racting State to grant to residents of
the other Contracting State any per-
sonal allowances, reliefs or reduc-
tions for taxation purposes on
account of civil status or family
responsibilities which it grants to its
own residents.

2. Beskattningen av fast drift-

st�lle, som f�retag i en avtalsslu-
tande stat har i den andra avtalsslu-
tande staten, ska 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�mmelse
anses inte medf�ra skyldighet f�r en
avtalsslutande stat att medge perso-
ner med hemvist i den andra avtals-
slutande staten s�dant personligt
avdrag vid beskattningen, s�dan
skattebefrielse eller skatteneds�tt-
ning p� grund av civilst�nd eller f�r-
s�rjningsplikt som medges personer
med hemvist i den egna staten.

3. Except where the provisions of

paragraph 1 of Article 9, paragraph 4
of Article 11, or paragraph 4 of
Article 12, apply, interest, royalties
and other disbursements paid by an
enterprise of a Contracting State to a
resident of the other Contracting
State shall, for the purpose of deter-
mining the taxable profits of such
enterprise, be deductible under the
same conditions as if they had been
paid to a resident of the first-mentio-
ned State. Similarly, any debts of an
enterprise of a Contracting State to a
resident of the other Contracting
State shall, for the purpose of deter-
mining the taxable capital of such
enterprise, be deductible under the
same conditions as if they had been
contracted to a resident of the first-
mentioned State.

3. Utom i de fall d� best�mmel-

serna i artikel 9 punkt 1, artikel 11
punkt 4 eller artikel 12 punkt 4 till-
l�mpas, �r r�nta, royalty och annan
betalning fr�n f�retag i en avtalsslu-
tande stat till person med hemvist i
den andra avtalsslutande staten,
avdragsgilla vid best�mmandet av
den beskattningsbara inkomsten f�r
s�dant f�retag p� samma villkor som
betalning till person med hemvist i
den f�rstn�mnda staten. P� samma
s�tt �r skuld som f�retag i en avtals-
slutande stat har till person med
hemvist i den andra avtalsslutande
staten avdragsgill vid best�mmande
av s�dant f�retags beskattningsbara
f�rm�genhet p� samma villkor som
skuld till person med hemvist i den
f�rstn�mnda staten.

SFS 2012:638

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 connected therewith
which is other or more burdensome
than the taxation and connected
requirements to which other similar
enterprises of the first-mentioned
State are or may be subjected.

4. F�retag i en avtalsslutande stat,

vars kapital helt eller delvis �gs eller
kontrolleras, direkt eller indirekt av
en eller flera personer med hemvist i
den andra avtalsslutande staten, ska
inte i den f�rstn�mnda staten bli
f�rem�l f�r beskattning eller d�r-
med sammanh�ngande krav som �r
av annat slag eller mer tyngande �n
den beskattning och d�rmed sam-
manh�ngande krav som annat lik-
nande f�retag i den f�rstn�mnda sta-
ten �r eller kan bli underkastat.

5. The provisions of this Article

shall, notwithstanding the provi-
sions of Article 2, apply to taxes of
every kind and description.

5. Utan hinder av best�mmel-

serna i artikel 2 till�mpas best�m-
melserna i denna artikel p� skatter av
varje slag och beskaffenhet.

Article 24

Artikel 24

Mutual agreement procedure

F�rfarande vid �msesidig �verens-
kommelse

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
accordance with the provisions of
this Convention, he may, irrespec-
tive of the remedies provided by the
domestic law of those States, present
his case to the competent authority
of the Contracting State of which he
is a resident or, if his case comes
under paragraph 1 of Article 23, to
that of the Contracting State of
which he is a national. The case
must be presented within three years
from the first notification of the
action resulting in taxation not in
accordance with the provisions of
the Convention.

1. Om en person anser att en

avtalsslutande stat eller b�da avtals-
slutande staterna vidtagit �tg�rder
som f�r honom medf�r eller kom-
mer att medf�ra beskattning som
strider mot best�mmelserna i detta
avtal, kan han, utan att det p�verkar
hans r�tt att anv�nda sig av de r�tts-
medel 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-
l�mpning av artikel 23 punkt 1, i den
avtalsslutande stat d�r han �r med-
borgare. Saken ska l�ggas fram
inom tre �r fr�n den tidpunkt d� per-
sonen i fr�ga fick vetskap om den
�tg�rd som givit upphov till beskatt-
ning som strider mot best�mmel-
serna i avtalet.

SFS 2012:638

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 agreement with the compe-
tent authority of the other Contrac-
ting State, with a view to the avoi-
dance of taxation which is not in
accordance with the Convention.
Any agreement reached shall be
implemented notwithstanding any
time limits in the domestic law of the
Contracting States.

2. Om den beh�riga myndigheten

finner inv�ndningen grundad men
inte sj�lv kan f� till st�nd en till-
fredsst�llande l�sning, ska myndig-
heten s�ka l�sa fr�gan genom �mse-
sidig �verenskommelse med den
beh�riga myndigheten i den andra
avtalsslutande staten i syfte att und-
vika beskattning som strider mot
avtalet. �verenskommelse som tr�f-
fats genomf�rs utan hinder av tids-
gr�nser i de avtalsslutande staternas
interna lagstiftning.

3. The competent authorities of

the Contracting States shall endea-
vour to resolve by mutual agreement
any difficulties or doubts arising as
to the interpretation or application of
the Convention. They may also con-
sult together for the elimination of
double taxation in cases not provi-
ded for in the Convention.

3. De beh�riga myndigheterna i

de avtalsslutande staterna ska
genom �msesidig �verenskom-
melse s�ka avg�ra sv�righeter eller
tvivelsm�l som uppkommer i fr�ga
om tolkningen eller till�mpningen
av avtalet. De kan �ven �verl�gga i
syfte att undanr�ja dubbelbeskatt-
ning i fall som inte omfattas av detta
avtal.

4. The competent authorities of

the Contracting States may commu-
nicate with each other directly for
the purpose of reaching an agree-
ment in the sense of the preceding
paragraphs.

4. De beh�riga myndigheterna i

de avtalsslutande staterna kan tr�da i
direkt f�rbindelse med varandra i
syfte att tr�ffa �verenskommelse i
de fall som angivits i f�reg�ende
punkter.

Article 25

Artikel 25

Exchange of information

Utbyte av upplysningar

1. The competent authorities of

the Contracting States shall
exchange such information as is
foreseeably relevant for carrying out
the provisions of this Convention or
to the administration or enforcement
of the domestic laws concerning
taxes of every kind and description
imposed on behalf of the Contrac-
ting States, or of their political sub-
divisions or local authorities, inso-
far as the taxation thereunder is not
contrary to the Convention. The
exchange of information is not res-
tricted by Articles 1 and 2.

1. De beh�riga myndigheterna i

de avtalsslutande staterna ska utbyta
s�dana upplysningar som kan antas
vara relevanta vid till�mpningen av
best�mmelserna i detta avtal eller
f�r administration eller verkst�llig-
het av intern lagstiftning i fr�ga om
skatter av varje slag och beskaffen-
het som tas ut f�r de avtalsslutande
staternas eller f�r deras politiska
underavdelningar eller lokala myn-
digheter, om beskattningen enligt
denna lagstiftning inte strider mot
avtalet. Utbytet av upplysningar
begr�nsas inte av artiklarna 1 och 2.

SFS 2012:638

2. Any information received

under paragraph 1 by a Contracting
State shall be treated as secret in the
same manner as information obtai-
ned under 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 paragraph
1, or the oversight of the above.
Such persons or authorities shall use
the information only for such purpo-
ses. They may disclose the informa-
tion in public court proceedings or in
judicial decisions.

2. Upplysningar som en avtalsslu-

tande stat tagit emot enligt punkt 1
ska behandlas som hemliga p�
samma s�tt som upplysningar som
erh�llits enligt den interna lagstift-
ningen i denna stat och f�r yppas
endast f�r personer eller myndighe-
ter (d�ri inbegripet domstolar och
f�rvaltningsorgan) som fastst�ller,
uppb�r eller driver in de skatter som
�syftas i punkt 1 eller handl�gger
�tal eller �verklagande i fr�ga om
dessa skatter eller som ut�var tillsyn
�ver n�mnda verksamheter. Dessa
personer eller myndigheter f�r
anv�nda upplysningar bara f�r
s�dana �ndam�l. De f�r yppa upp-
lysningarna vid offentlig r�tteg�ng
eller i domstolsavg�randen.

3. In no case shall the provisions

of paragraphs 1 and 2 be construed
so as to impose on a Contracting
State the obligation:

3. Best�mmelserna i punkterna 1

och 2 medf�r inte skyldighet f�r en
avtalsslutande stat att:

(a) to carry out administrative

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

a) vidta f�rvaltnings�tg�rder som

avviker fr�n lagstiftning och admi-
nistrativ praxis i denna avtalsslu-
tande stat eller i den andra avtalsslu-
tande staten,

(b) to supply information which is

not obtainable under the laws or in
the normal course of the administra-
tion of that or of the other Contrac-
ting State;

b) l�mna upplysningar som inte �r

tillg�ngliga enligt lagstiftning eller
sedvanlig administrativ praxis i
denna avtalsslutande stat eller i den
andra avtalsslutande staten,

would disclose any trade, business,
industrial, commercial or professio-
nal secret or trade process, or infor-
mation, the disclosure of which
would be contrary to public policy
(ordre public).

c) l�mna upplysningar som skulle

r�ja aff�rshemlighet, industri-, han-
dels- eller yrkeshemlighet eller i
n�ringsverksamhet nyttjat f�rfa-
ringss�tt eller upplysningar, vilkas
�verl�mnande skulle strida mot all-
m�nna h�nsyn (ordre public).

SFS 2012:638

4. If information is requested by a

Contracting State in accordance with
this Article, the other Contracting
State shall use its information gathe-
ring measures to obtain the
requested information, even though
that other State may not need such
information for its own tax purposes.
The obligation contained in the pre-
ceding sentence is subject to the
limitations of paragraph 3 but in no
case shall such limitations be con-
strued to permit a Contracting State
to decline to supply information
solely because it has no domestic
interest in such information.

4. D� en avtalsslutande stat beg�r

upplysningar enligt denna artikel
ska den andra avtalsslutande staten
anv�nda de medel som denna stat
f�rfogar �ver f�r att inh�mta de
beg�rda upplysningarna, �ven om
denna andra stat inte har behov av
upplysningarna f�r sina egna
beskattnings�ndam�l. F�rpliktelsen i
f�reg�ende mening begr�nsas av
best�mmelserna i punkt 3, men detta
medf�r inte en r�tt f�r en avtalsslu-
tande stat att v�gra l�mna upplys-
ningar uteslutande d�rf�r att denna
stat inte har n�got eget intresse av
s�dana upplysningar.

5. In no case shall the provisions

of paragraph 3 be construed to per-
mit a Contracting State to decline to
supply information solely because
the information is held by a bank,
other financial institution, nominee
or person acting in an agency or a
fiduciary capacity or because it rela-
tes to ownership interests in a per-
son.

5. Best�mmelserna i punkt 3 med-

f�r inte r�tt f�r en avtalsslutande stat
att v�gra att l�mna upplysningar ute-
slutande d�rf�r att upplysningarna
innehas av en bank, annan finansiell
institution, ombud, representant
eller f�rvaltare eller d�rf�r att upp-
lysningarna g�ller �gander�tt i en
person.

Article 26

Artikel 26

Limitations of benefits

Begr�nsning av f�rm�ner

Notwithstanding any other provi-

sions of this Convention, where

Utan hinder av �vriga best�mmel-

ser i detta avtal, om

(a) a company that is a resident of

a Contracting State derives its
income primarily from other States

a) bolag med hemvist i en avtals-

slutande stat f�rv�rvar sina inkom-
ster huvudsakligen fr�n andra stater

(i) from activities such as finan-

cial services or shipping; or

1) fr�n aktiviteter s�dana som

finansiella tj�nster eller sj�fart, eller

(ii) from being the headquarters,

co-ordination centre or similar entity
providing administrative services or
other support to a group of compa-
nies which carry on business prima-
rily in other States; and

2) genom att vara huvudkontor,

coordination centre eller liknande
enhet som tillhandah�ller adminis-
trativa eller andra tj�nster till en
grupp av bolag som bedriver r�relse
huvudsakligen i andra stater, och

SFS 2012:638

(b) such income would bear a sig-

nificantly lower tax under the laws
of that State than income from simi-
lar activities carried out within that
State or from being the headquarters,
co-ordination centre or similar entity
providing administrative services or
other support to a group of compa-
nies which carry on business in that
State, as the case may be,

b) s�dan inkomst beskattas

v�sentligt l�gre enligt lagstiftningen
i denna stat �n inkomster fr�n lik-
nande verksamhet som bedrivs inom
denna stat eller fr�n att vara huvud-
kontor, coordination centre eller lik-
nande enhet som tillhandah�ller
administrativa eller andra tj�nster
till en grupp av bolag som bedriver
r�relse i denna stat,

any provisions of this Convention

conferring an exemption or a reduc-
tion of tax shall not apply to the
income of such company and to the
dividends paid by such company.

ska de best�mmelser i detta avtal

som medger undantag fr�n eller ned-
s�ttning av skatt inte till�mpas p�
inkomst som s�dant bolag f�rv�rvar
och inte heller p� utdelning som
betalas av s�dant bolag.

Article 27

Artikel 27

Members of diplomatic missions and
consular posts

Diplomatiska f�retr�dare och kon-
sul�ra tj�nstem�n

Nothing in this Convention shall

affect the fiscal privileges of mem-
bers of diplomatic missions or con-
sular posts under the general rules of
international law or under the provi-
sions of special agreements.

Best�mmelserna i detta avtal

ber�r inte de privilegier vid beskatt-
ningen som enligt folkr�ttens all-
m�nna regler eller best�mmelser i
s�rskilda �verenskommelser till-
kommer medlemmar av diploma-
tisk beskickning och konsulat.

Article 28

Artikel 28

Entry into force

Ikrafttr�dande

1. Each of the Contracting States

shall notify the other in writing of
the completion of the procedures
required by its law for the entry into
force of this Convention.

1. De avtalsslutande staterna ska

skriftligen underr�tta varandra n�r
de �tg�rder vidtagits som enligt res-
pektive stats lagstiftning kr�vs f�r
att detta avtal ska tr�da i kraft.

2. The Convention shall enter into

force on the thirtieth day after the
receipt of the later of these notifica-
tions and shall thereupon have effect

2. Avtalet tr�der i kraft den tretti-

onde dagen efter det att den sista av
dessa underr�ttelser tagits emot och
ska d�refter till�mpas

(i) in respect of taxes withheld at

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

1) i fr�ga om k�llskatter, f�r

belopp som betalas eller tillgodof�rs
den 1 januari det �r som f�ljer n�r-
mast efter den dag d� avtalet tr�der i
kraft eller senare,

SFS 2012:638

(ii) in respect of other taxes on

income, and taxes on capital, 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 Convention
enters into force.

2) i fr�ga om andra skatter p�

inkomst, och skatter p� f�rm�gen-
het, p� skatt som tas ut f�r beskatt-
nings�r som b�rjar den 1 januari det
�r som f�ljer n�rmast efter den dag
d� avtalet tr�der i kraft eller senare.

3. The Convention between the

Government of Sweden and the
Government of Mauritius for the
avoidance of double taxation and the
prevention of fiscal evasion with
respect to taxes on income and on
capital gains signed on 23 April
1992 (the 1992 Convention) shall
terminate upon the entry into force
of this Convention. However, the
provisions of the 1992 Convention
shall remain effective until the pro-
visions of this Convention, in accor-
dance with the provisions of para-
graph 2 of this Article, shall have
effect.

3. Avtalet mellan Sveriges reger-

ing och Mauritius regering f�r att
undvika dubbelbeskattning och f�r-
hindra skatteflykt betr�ffande skat-
ter p� inkomst och realisationsvinst
som undertecknades den 23 april
1992 (1992 �rs avtal) ska upph�ra
genom ikrafttr�dandet av detta avtal.
Best�mmelserna i 1992 �rs avtal ska
emellertid forts�tta att till�mpas till
dess best�mmelserna i detta avtal, i
enlighet med best�mmelserna i
punkt 2 i denna artikel, b�rjar till�m-
pas.

Article 29

Artikel 29

Termination

Upph�rande

This Convention shall remain in

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

Detta avtal f�rblir i kraft till dess

att det s�gs upp av en avtalsslutande
stat. Vardera avtalsslutande staten
kan p� diplomatisk v�g skriftligen
s�ga upp avtalet genom underr�t-
telse h�rom minst sex m�nader f�re
utg�ngen av n�got kalender�r. I h�n-
delse av s�dan upps�gning upph�r
avtalet att g�lla

(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;

1) i fr�ga om k�llskatt, f�r belopp

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

(ii) in respect of other taxes on

income, and taxes on capital, 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 month period.

2) i fr�ga om andra skatter p� in-

komst, och skatter p� f�rm�genhet,
p� skatt som tas ut f�r det beskatt-
nings�r som b�rjar den 1 januari det
�r som f�ljer n�rmast efter utg�ngen
av sexm�nadersperioden eller
senare.

SFS 2012:638

In witness whereof the undersig-

ned, being duly authorized thereto,
have signed this Convention.

Till bekr�ftelse h�rav har under-

tecknade, d�rtill vederb�rligen be-
myndigade, undertecknat detta avtal.

Done at Paris, this 1st day of De-

cember 2011, in duplicate in the
English language.

Som skedde i Paris den 1 decem-

ber 2011, i tv� exemplar p� engelska
spr�ket.

For the Government of the Kingdom
of Sweden

F�r Konungariket Sveriges regering

Gunnar Lund

For the Government of the Republic
of Mauritius

F�r Republiken Mauritius regering

Jacques Chasteau de Balyon

Protocol Protokoll

At the signing of the Convention

between the Kingdom of Sweden
and the Republic of Mauritius for the
avoidance of double taxation and the
prevention of fiscal evasion with
respect to taxes on income and on
capital, the Contracting States have
agreed upon the following provi-
sions, which shall form an integral
part of the Convention:

Vid undertecknandet av avtalet

mellan Konungariket Sverige och
Republiken Mauritius f�r undvi-
kande av dubbelbeskattning och f�r-
hindrande av skatteflykt betr�ffande
skatter p� inkomst och p� f�rm�gen-
het, har de avtalsslutande staterna
kommit �verens om f�ljande
best�mmelser, som ska utg�ra en
integrerande del av avtalet:

With respect to Article 26, it is un-

derstood that

I fr�ga om artikel 26 �r det �ver-

enskommet

(a) the provisions of that Article

shall apply to the income of, and to
the dividends paid by, a company

a) att best�mmelserna i n�mnda

artikel g�ller f�r inkomst hos, och
utdelning fr�n, ett bolag som

(i) entitled to the preferential

treatment as regards credit for
foreign tax under regulation 8(3) of
the Mauritius Income Tax (Foreign
Tax Credit) Regulations 1996, or

1) �r ber�ttigat till f�rm�nlig

behandling vad g�ller avr�kning av
utl�ndsk skatt enligt best�mmel-
serna i punkt 8(3) i Mauritius In-
come Tax (Foreign Tax Credit) Re-
gulations 1996, eller

(ii) referred to in section 73A of

the Mauritius Income Tax Act 1995,
or

2) avses i sektion 73A i Mauritius

Income Tax Act 1995, eller

SFS 2012:638

(iii) covered by any law substanti-

ally similar to the laws mentioned in
(i) or (ii), enacted after the date of
signature of this Convention; and

3) omfattas av n�gon lag som �r i

huvudsak likartad de lagar som
n�mns i 1) eller 2) ovan och som
inf�rts efter dagen f�r undertecknan-
det av detta avtal, samt

(b) the term financial services

shall include banking, financing,
insurance, assets management, cus-
todian services, distribution of finan-
cial products, brokerage, pension
scheme management, retirement
benefits scheme management and
treasury management.

b) att uttrycket finansiella tj�ns-

ter innefattar bank-, finansierings-
och f�rs�kringsverksamhet, f�rvalt-
ning av tillg�ngar, f�rvaringstj�ns-
ter, distribution av finansiella
produkter, m�kleri, f�rvaltning av
pensioner och pensionsf�rm�ner
samt likviditetsf�rvaltning.

In witness whereof the undersig-

ned, being duly authorized thereto,
have signed this Protocol.

Till bekr�ftelse h�rav har under-

tecknade, d�rtill vederb�rligen
bemyndigade, undertecknat detta
protokoll.

Done at Paris, this 1st day of De-

cember 2011, in duplicate in the
English language.

Som skedde i Paris den 1 decem-

ber 2011, i tv� exemplar p� engelska
spr�ket.

For the Government of the King-
dom of Sweden

F�r Konungariket Sveriges regering

Gunnar Lund

For the Government of the Republic
of Mauritius

F�r Republiken Mauritius regering

Jacques Chasteau de Balyon

Karnov Group Sweden AB, tel. 08-587 671 00

Edita V�stra Aros, V�ster�s 2012

;

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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