SFS 2014:340 Lag om skatteavtal mellan Sverige och Georgien

Skatterätt

Start / Skatterätt / Lag (2014:340) om skatteavtal mellan Sverige och Georgien / SFS 2014:340 Lag om skatteavtal mellan Sverige och Georgien

140340.PDF

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                             </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om skatteavtal mellan Sverige och Georgien; utf�rdad den 15 maj 2014. 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 Georgien undertecknade den 6 november 2013 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. Avtalet och protokollet �r avfattade p� svenska, georgiska och engelska. Den svenska och engelska texten 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�religga. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Lagen 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 p� f�rm�genhet, p� skatt som tas ut f�r be- skattnings�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. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2013/14:149, bet. 2013/14:SkU25, rskr. 2013/14:246. SFS 2014:340 Utkom fr�n trycket den 27 maj 2014 </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2014:340 Bilaga Avtal mellan Sveriges regering och Geor- giens regering f�r undvikande av dubbel- beskattning och f�rhindrande av skatte- flykt betr�ffande skatter p� inkomst och p� f�rm�genhet Sveriges regering och Georgiens regering, som �nskar ing� ett avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatte- flykt betr�ffande skatter p� inkomst och p� f�r- m�genhet, har kommit �verens om f�ljande: Artikel 1 Personer p� vilka avtalet till�mpas 1. Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da av- talsslutande staterna. 2. Inkomst som f�rv�rvas av eller genom en person vars inkomst enligt lagstiftningen i en- dera avtalsslutande staten �r f�rem�l f�r del- �garbeskattning, ska anses f�rv�rvad av en per- son med hemvist i en av staterna till den del som inkomsten, enligt skattelagstiftningen i denna stat, behandlas som inkomst hos en per- son med hemvist i staten i fr�ga. Artikel 2 Skatter som omfattas av avtalet 1. Detta avtal till�mpas p� skatter p� in- komst och p� f�rm�genhet som p�f�rs f�r en avtalsslutande stats, dess politiska underavdel- ningars eller lokala myndigheters r�kning, obe- roende av det s�tt p� vilket skatterna tas ut. 2. Med skatter p� inkomst och p� f�rm�gen- het f�rst�s alla skatter som tas ut p� inkomst eller p� f�rm�genhet 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 egendom, samt skatter p� v�rdesteg- ring. 3. De skatter p� vilka detta avtal till�mpas �r: Convention between the Government of Sweden and the Government of Georgia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital The Government of Sweden and the Go- vernment of Georgia, desiring to conclude a Convention for the avoidance of double taxa- tion and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows: Article 1 Persons covered 1. This Convention shall apply to persons who are residents of one or both of the Con- tracting States. 2. In the case of an item of income derived by or through a person that is fiscally transpar- ent under the laws of either Contracting State, such item shall be considered to be derived 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. Article 2 Taxes covered 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivi- sions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on in- come and on capital all taxes imposed on total income, on total capital, or on elements of in- come or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital apprecia- tion. 3. The taxes to which the Convention shall apply are: </div> <div id="page3-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2014:340 a) i Georgien: 1) vinstskatten, 2) inkomstskatten, och 3) egendomsskatten, (i det f�ljande ben�mnd georgisk skatt); b) i Sverige: 1) den statliga inkomstskatten, 2) kupongskatten, 3) den s�rskilda inkomstskatten f�r utom- lands bosatta, 4) den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., 5) den kommunala inkomstskatten, och 6) den statliga f�rm�genhetsskatten, (i det f�ljande ben�mnd svensk skatt). 4. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter undertecknandet av avtalet tas ut 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 meddela varandra de v�sentliga �ndringar som gjorts i deras skattelagstiftning. Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ranleder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) Georgien avser det territorium s�som detta definieras i georgisk lagstiftning, innefat- tande det landomr�de, dess underlag och luft- rummet �ver detta omr�de, samt inre vatten och territorialhav, havsbottnen, dess underlag och luftrummet �ver dessa omr�den, inom vil- ket Georgien ut�var suver�nitet, och den an- gr�nsande zonen, den exklusiva ekonomiska zonen och kontinentalsockeln som gr�nsar till a) in Georgia: (i) profit tax; (ii) income tax, and (iii) property tax (hereinafter referred to as Georgian tax); (b) in Sweden: (i) the national income tax (den statliga inkomstskatten); (ii) the withholding tax on dividends (kupongskatten); (iii) the income tax on non-residents (den s�rskilda inkomstskatten f�r utomlands bosatta); (iv) the income tax on non-resident artistes and athletes (den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl.); (v) the municipal income tax (den kommu- nala inkomstskatten), and (vi) the net wealth tax (den statliga f�rm�- genhetsskatten) (hereinafter referred to as Swedish tax). 4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Con- vention in addition to, or in place of, the taxes referred to in paragraph 3. The competent au- thorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. Article 3 General definitions 1. For the purposes of this Convention, un- less the context otherwise requires: a) the term Georgia means the territory de- fined by Georgian legislation, including land territory, its subsoil and the air space above it, internal waters and territorial sea, the sea bed, its sub-soil and the air space above them, in re- spect of which Georgia exercises sovereignty, as well as the contiguous zone, the exclusive economic zone and continental shelf adjacent to its territorial sea, in respect of which Geor- </div> <div id="page4-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2014:340 territorialhavet, inom vilka Georgien ut�var su- ver�na r�ttigheter eller jurisdiktion i �verens- st�mmelse med folkr�ttens regler, b) Sverige avser Konungariket Sverige och, n�r uttrycket anv�nds i geografisk bety- delse, innefattar Sveriges territorium, Sveriges territorialhav och andra havsomr�den �ver vilka Sverige i �verensst�mmelse med folkr�t- tens regler ut�var suver�na r�ttigheter eller jurisdiktion, c) en avtalsslutande stat och den andra avtalsslutande staten avser Georgien eller Sverige, beroende p� sammanhanget, d) person inbegriper fysisk person, bolag och annan sammanslutning, e) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juri- disk person, f) f�retag avser bedrivandet av varje form av r�relse, g) f�retag i en avtalsslutande stat och f�retag i den andra avtalsslutande staten av- ser f�retag som bedrivs av en person med hem- vist i en avtalsslutande stat, respektive f�retag som bedrivs av person med hemvist i den andra avtalsslutande staten, h) internationell trafik avser transport med skepp eller luftfartyg som anv�nds av ett f�re- tag i en avtalsslutande stat, utom d� skeppet el- ler luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande staten, i) medborgare, i f�rh�llande till en avtals- slutande stat, avser: 1) fysisk person som har medborgarskap i en avtalsslutande stat, 2) juridisk person, handelsbolag eller annan sammanslutning som bildats enligt den lagstift- ning som g�ller i en avtalsslutande stat, j) beh�rig myndighet avser: 1) i Georgien: finansdepartementet eller det- tas befullm�ktigade ombud, 2) i Sverige: finansministern, dennes befull- m�ktigade ombud eller den myndighet �t vil- ken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, gia may exercise its sovereign rights and/or ju- risdiction in accordance with the international law; b) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the terri- torial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights or jurisdiction; c) the terms a Contracting State and the other Contracting State mean Georgia or Swe- den, as the context requires; d) the term person includes an individual, a company and any other body of persons; e) the term company means any body cor- porate or any entity that is treated as a body corporate for tax purposes; f) the term enterprise applies to the carry- ing on of any business; g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; h) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; i) the term national, in relation to a Con- tracting State, means: (i) any individual possessing the nationality or citizenship of that Contracting State; and (ii) any legal person, partnership or associa- tion deriving its status as such from the laws in force in that Contracting State; j) the term competent authority means: (i) in Georgia: the Ministry of Finance or its authorised representative; (ii) in Sweden: the Minister of Finance, his authorized representative or the authority which is designated as a competent authority for the purposes of this Convention; </div> <div id="page5-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2014:340 k) r�relse innefattar ut�vandet av fritt yrke och annan sj�lvst�ndig verksamhet. 2. D� en avtalsslutande stat till�mpar avtalet vid n�gon tidpunkt anses, s�vida inte samman- hanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som ut- trycket har vid denna tidpunkt enligt den sta- tens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till�mpas, och den betydelse som uttrycket har enligt till�mplig skattelagstiftning i denna stat �ger f�retr�de framf�r den bety- delse uttrycket ges i annan lagstiftning i denna stat. Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal avser ut- trycket person med hemvist i en avtalsslu- tande stat person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av do- micil, bos�ttning, plats f�r f�retagsledning el- ler annan liknande omst�ndighet och innefattar ocks� denna stat, dess offentligr�ttsliga organ eller institutioner, politiska underavdelningar eller lokala myndigheter. Detta uttryck inbegri- per 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. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da avtalsslutande staterna, best�ms hans hemvist p� f�ljande s�tt: a) han anses ha hemvist endast i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist endast i den stat med vilken hans personliga och ekono- miska f�rbindelser �r starkast (centrum f�r lev- nadsintressena), b) om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen eller om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�rfogande, anses k) the term business includes the perform- ance of professional services and of other ac- tivities of an independent character. 2. As regards the application of the Conven- tion at any time by a Contracting State, any term not defined therein shall, unless the con- text otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Conven- tion applies, any meaning under the applicable tax laws of that State prevailing over a mean- ing given to the term under other laws of that State. Article 4 Resident 1. For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any governmental body or agency, political subdivision or local authority thereof. This term, however, 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. 2. Where by reason of the provisions of par- agraph 1 an individual is a resident of both Contracting States, then his status shall be de- termined as follows: a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident </div> <div id="page6-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2014:340 han ha hemvist endast i den stat d�r han stadig- varande vistas, c) om han stadigvarande vistas i b�da sta- terna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist endast i den stat d�r han �r medborgare, d) om han �r medborgare i b�da staterna eller om han inte �r medborgare i n�gon av dem, ska de beh�riga myndigheterna i de av- talsslutande staterna avg�ra fr�gan genom �m- sesidig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, ska de beh�riga myndigheterna s�ka avg�ra fr�gan genom �m- sesidig �verenskommelse. Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal avser ut- trycket fast driftst�lle en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�retags verksamhet helt eller delvis bedrivs. 2. Uttrycket fast driftst�lle innefattar s�r- skilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, och f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. 3. Plats f�r byggnads-, anl�ggnings-, monte- rings- eller installationsverksamhet eller verk- samhet som best�r av �vervakning i anslutning d�rtill utg�r fast driftst�lle endast om verksam- heten p�g�r l�ngre tid �n tolv m�nader. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket fast driftst�lle inte innefatta: a) anv�ndningen av anordningar uteslutande f�r lagring, utst�llning eller utl�mnande av f�- retaget tillh�riga varor, only of the State in which he has an habitual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a na- tional; d) if he is a national of both States or of nei- ther of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of par- agraph 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. Article 5 Permanent establishment 1. For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term permanent establishment in- cludes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site or construction, assembly or installation project or supervisory activities in connection therewith constitutes a perma- nent establishment only if it lasts more than twelve months. 4. Notwithstanding the preceding provi- sions of this Article, the term permanent es- tablishment shall be deemed not to include: a) the use of facilities solely for the purpose of storage, display or delivery of goods or mer- chandise belonging to the enterprise; </div> <div id="page7-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2014:340 b) innehavet av ett f�retaget tillh�rigt varu- lager uteslutande f�r lagring, utst�llning eller utl�mnande, c) innehavet av ett f�retaget tillh�rigt varu- lager uteslutande f�r bearbetning eller f�r�d- ling genom ett annat f�retags f�rsorg, d) innehavet av stadigvarande plats f�r af- f�rsverksamhet uteslutande f�r ink�p av varor eller inh�mtande av upplysningar f�r f�retaget, e) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att f�r f�reta- get bedriva annan verksamhet av f�rberedande eller bitr�dande art, f) ett installationsprojekt som ett f�retag i en avtalsslutande stat bedriver i den andra avtals- slutande staten, om projektet bedrivs i samband med f�retagets leverans av maskiner eller ut- rustning, g) innehavet av stadigvarande plats f�r af- f�rsverksamhet uteslutande f�r n�gon kombi- nation av verksamheter som anges i a) till f) ovan, under f�ruts�ttning att hela den verksam- het som bedrivs fr�n den stadigvarande platsen f�r aff�rsverksamhet p� grund av denna kombi- nation �r av f�rberedande eller bitr�dande art. 5. Om en person som inte �r en s�dan obe- roende representant p� vilken punkt 6 till�mpas �r verksam f�r ett f�retag samt i en avtalsslu- tande stat har och d�r regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, anses detta f�retag utan hinder av best�mmelserna i punkterna 1 och 2 ha fast driftst�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 bedriver �r be- gr�nsad till s�dan som anges i punkt 4 och som, om den bedrevs fr�n en stadigvarande plats f�r aff�rsverksamhet, inte skulle g�ra denna sta- digvarande plats f�r aff�rsverksamhet till fast driftst�lle enligt best�mmelserna i n�mnda punkt. 6. F�retag anses inte ha fast driftst�lle i en avtalsslutande stat endast p� den grund att f�re- taget bedriver aff�rsverksamhet i denna stat ge- b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enter- prise; d) the maintenance of a fixed place of busi- ness solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; e) the maintenance of a fixed place of busi- ness solely for the purpose of carrying on, for the enterprise, any other activity of a prepara- tory or auxiliary character; f) an installation project carried on by an en- terprise of a Contracting State in the other Con- tracting State in connection with delivery of machinery or equipment by that enterprise; g) the maintenance of a fixed place of busi- ness solely for any combination of activities mentioned in subparagraphs 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. 5. Notwithstanding the provisions of para- graphs 1 and 2, where a person - other than an agent of an independent status to whom para- graph 6 applies - is acting on behalf of an en- terprise and has, and habitually exercises, in a Contracting State an authority to conclude con- tracts in the name of the enterprise, that enter- prise shall be deemed to have a permanent es- tablishment in that State in respect of any ac- tivities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in </div> <div id="page8-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2014:340 nom f�rmedling av m�klare, kommission�r eller annan oberoende representant, under f�r- uts�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar eller kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� annat s�tt) medf�r inte i sig att n�gotdera bolaget ut- g�r fast driftst�lle f�r det andra. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en av- talsslutande stat f�rv�rvar av fast egendom (d�ri inbegripet inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Uttrycket fast egendom har den bety- delse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r bel�- gen. Uttrycket inbegriper dock alltid tillbeh�r till fast egendom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privatr�tten om fast egendom till�mpas, byggnader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan na- turtillg�ng. Skepp, b�tar och luftfartyg anses inte vara fast egendom. 3. Best�mmelserna i punkt 1 till�mpas p� in- komst som f�rv�rvas genom omedelbart bru- kande, genom uthyrning eller annan anv�nd- ning av fast egendom. 4. Best�mmelserna i punkterna 1 och 3 till- l�mpas �ven p� inkomst av fast egendom som tillh�r f�retag. that State through a broker, general commis- sion agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. The fact that a company which is a resi- dent of a Contracting State controls or is con- trolled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a perma- nent establishment of the other. Article 6 Income from immovable property 1. Income derived by a resident of a Con- tracting State from immovable property (in- cluding income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term immovable property shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable prop- erty, livestock and equipment used in agricul- ture and forestry, rights to which the provisions of general law respecting landed property ap- ply, buildings, usufruct of immovable property and rights to variable or fixed payments as con- sideration for the working of, or the right to work, mineral deposits, sources and other natu- ral resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable prop- erty. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise. </div> <div id="page9-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2014:340 Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en av- talsslutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�- relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets in- komst beskattas i den andra staten, men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat bedri- ver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle h�nf�rs, om inte best�mmelserna i punkt 3 f�ranleder annat, i vardera avtalsslutande staten till det fasta drift- st�llet den inkomst som det kan antas att drift- st�llet skulle ha f�rv�rvat, om det varit ett fri- st�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. Vid best�mmande av fast driftst�lles in- komst medges avdrag f�r utgifter som upp- kommit f�r det fasta driftst�llets verksamhet, h�runder inbegripna utgifter f�r f�retagets led- ning och allm�nna f�rvaltning, oavsett om ut- gifterna uppkommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. 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�reta- get. 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. Ing�r i inkomst av r�relse inkomst som behandlas s�rskilt i andra artiklar av detta av- tal, ber�rs best�mmelserna i dessa artiklar inte av best�mmelserna i denna artikel. Article 7 Business profits 1. The profits of an enterprise of a Contract- ing State shall be taxable only in that State un- less the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State car- ries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly inde- pendently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as deduc- tions expenses which are incurred for the pur- poses of the business of the permanent estab- lishment, including executive and general ad- ministrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. 4. No profits shall be attributed to a perma- nent establishment by reason of the mere pur- chase by that permanent establishment of goods or merchandise for the enterprise. 5. For the purposes of the preceding para- graphs, the profits to be attributed to the per- manent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 6. Where profits include items of income which are dealt with separately in other Arti- cles of this Convention, then the provisions of those Articles shall not be affected by the pro- visions of this Article. </div> <div id="page10-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2014:340 Artikel 8 Sj�fart och luftfart 1. Inkomst som f�rv�rvas av f�retag i en av- talsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik beskattas endast i denna stat. 2. Best�mmelserna i punkt 1 till�mpas p� in- komst som f�rv�rvas av luftfartskonsortiet Scandinavian Airlines 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. 3. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en interna- tionell driftsorganisation. Artikel 9 F�retag med intressegemenskap 1. I fall d� a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrollen av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller b) samma personer direkt eller indirekt del- tar i ledningen eller kontrollen av s�v�l ett f�- retag i en avtalsslutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. Om mellan f�retagen i fr�ga om handelsf�r- bindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra obe- roende f�retag, f�r all inkomst, som utan s�- dana villkor skulle ha tillkommit det ena f�re- taget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�knas i detta f�retags inkomst och beskattas i �verensst�m- melse d�rmed. 2. I fall d� en avtalsslutande stat i inkomsten f�r ett f�retag i denna stat inr�knar och i �verensst�mmelse d�rmed beskattar inkomst, Article 8 Shipping and air transport 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. With respect to profits derived by the air transport consortium Scandinavian 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. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. Article 9 Associated enterprises 1. Where a) an enterprise of a Contracting State partic- ipates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or im- posed between the two enterprises in their commercial or financial relations which differ from those which would be made between in- dependent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of </div> <div id="page11-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2014:340 f�r vilken ett f�retag i den andra avtalsslutande 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�re- tagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�retag, ska denna andra stat genomf�ra vederb�rlig juste- ring av det skattebelopp som p�f�rts inkomsten d�r. Vid s�dan justering iakttas �vriga best�m- melser i detta avtal och de beh�riga myndighe- terna i de avtalsslutande staterna �verl�gger vid behov med varandra. Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en av- talsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som beta- lar utdelningen har hemvist, enligt lagstift- ningen i denna stat, men om den som har r�tt till utdelningen har hemvist i den andra avtals- slutande staten f�r skatten inte �verstiga: a) 0 procent av utdelningens bruttobelopp om den som har r�tt till utdelningen �r ett bolag (med undantag f�r handelsbolag) som innehar minst 10 procent av det utdelande bolagets ka- pital eller r�stetal, b) 10 procent av utdelningens bruttobelopp i �vriga fall. Denna punkt ber�r inte bolagets beskattning f�r den vinst av vilken utdelningen betalas. 3. Med uttrycket utdelning f�rst�s i denna artikel inkomst av aktier eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra r�ttigheter i bolag som enligt lagstiftningen i den stat d�r det ut- delande bolaget har hemvist vid beskattningen the other Contracting State has been charged to tax in that other State and the profits so in- cluded 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 between independent enterprises, then that other State shall make an appropriate adjust- ment to the amount of the tax charged therein on those profits. In determining such adjust- ment, due regard shall be had to the other pro- visions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. Article 10 Dividends 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: a) 0 per cent of the gross amount of the divi- dends if the beneficial owner is a company (other than a partnership) which holds at least 10 per cent of the capital or the voting power of the company paying the dividends; b) 10 per cent of the gross amount of the div- idends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term dividends as used in this Arti- cle means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treat- ment as income from shares by the laws of the </div> <div id="page12-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2014:340 behandlas p� samma s�tt som inkomst av ak- tier. 4. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte, om den som har r�tt till utdel- ningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande sta- ten, d�r bolaget som betalar utdelningen har hemvist, fr�n d�r bel�get fast driftst�lle, samt den andel p� grund av vilken utdelningen beta- las �ger verkligt samband med det fasta drift- st�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. 5. Om bolag med hemvist i en avtalsslutande stat f�rv�rvar inkomst fr�n den andra avtalsslu- tande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verk- ligt samband med fast driftst�lle i denna andra stat, och ej heller p� bolagets icke utdelade vinst ta ut en skatt som utg�r p� bolagets icke utdelade vinst, �ven om utdelningen eller den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. Artikel 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som en person med hemvist i den andra avtalsslutande staten har r�tt till, beskat- tas endast i denna andra stat. 2. Med uttrycket r�nta f�rst�s i denna arti- kel inkomst av varje slags fordran, antingen den s�kerst�llts genom inteckning i fast egen- dom eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket avser s�rskilt inkomst av v�rdepapper som ut- f�rdats av staten och inkomst av obligationer eller debentures, d�ri inbegripet agiobelopp och vinster som h�nf�r sig till s�dana v�rde- State of which the company making the distri- bution is a resident. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the divi- dends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the divi- dends is a resident through a permanent estab- lishment situated therein and the holding in re- spect of which the dividends are paid is effec- tively connected with such permanent estab- lishment. In such case the provisions of Article 7 shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively con- nected with a permanent establishment situated in that other State, nor subject the companys undistributed profits to a tax on the companys undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. Article 11 Interest 1. Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State. 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 de- bentures. Penalty charges for late payment </div> <div id="page13-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 2014:340 papper, obligationer eller debentures. Straffav- gift p� grund av sen betalning anses inte som r�nta vid till�mpningen av denna artikel. 3. Best�mmelserna i punkt 1 till�mpas inte om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle, samt den fordran f�r vilken r�ntan betalas �ger verk- ligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. 4. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�n- tan eller mellan dem b�da och annan person r�ntebeloppet, med h�nsyn till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbin- delser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslutande stat och som en person med hemvist i den andra avtalsslutande staten har r�tt till, beskat- tas endast i denna andra stat. 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 bio- graffilm och filmer eller band f�r radio- eller televisionsuts�ndning, patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod, eller f�r upp- shall not be regarded as interest for the purpose of this Article. 3. The provisions of paragraph 1 shall not apply if the beneficial owner of the interest, be- ing a resident 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 es- tablishment. In such case the provisions of Ar- ticle 7 shall apply. 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 ab- sence of such relationship, the provisions of this Article shall apply only to the last-men- tioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Con- vention. Article 12 Royalties 1. Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State. 2. The term royalties as used in this Arti- cle means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience. </div> <div id="page14-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS 2014:340 lysning om erfarenhetsr�n av industriell, kom- mersiell eller vetenskaplig natur. 3. Best�mmelserna i punkt 1 till�mpas inte om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken royal- tyn h�rr�r, fr�n d�r bel�get fast driftst�lle, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�m- melserna i artikel 7. 4. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan per- son royaltybeloppet, med h�nsyn till det nytt- jande, den r�ttighet eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�rbin- delser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp en- ligt lagstiftningen i vardera avtalsslutande sta- ten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 13 Realisationsvinst 1. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslu- tande staten, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av l�s egen- dom 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 driftst�lle (f�r sig eller tillsammans med hela f�retaget). 3. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- 3. The provisions of paragraph 1 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such perma- nent establishment. In such case the provisions of Article 7 shall apply. 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 information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the benefi- cial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxa- ble according to the laws of each Contracting State, due regard being had to the other provi- sions of this Convention. Article 13 Capital gains 1. Gains derived by a resident of a Contract- ing State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enter- prise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establish- ment (alone or with the whole enterprise), may be taxed in that other State. 3. Gains derived by a resident of a Contract- ing State from the alienation of ships or aircraft </div> <div id="page15-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 15 SFS 2014:340 telse av skepp eller luftfartyg som anv�nds i in- ternationell trafik eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp el- ler luftfartyg, beskattas endast i denna stat. Best�mmelserna i denna punkt till�mpas i fr�ga om vinst som f�rv�rvas av luftfartskon- sortiet Scandinavian 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. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av andelar vars v�rde till mer �n 50 pro- cent, direkt eller indirekt, kan h�nf�ras till fast egendom som �r bel�gen i den andra avtalsslu- tande staten, f�r beskattas i denna andra stat. 5. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1, 2, 3 och 4 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 6. 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 hem- vist i den andra avtalsslutande staten f�r utan hinder av best�mmelserna i punkt 5 beskattas i den f�rstn�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 upph�rt att ha hemvist i den f�rst- n�mnda staten. Artikel 14 Inkomst av anst�llning 1. Om inte best�mmelserna i artiklarna 15, 17 och 18 f�ranleder annat, beskattas l�n och annan liknande ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning, endast i denna stat, s�- vida inte arbetet utf�rs i den andra avtalsslu- tande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet be- skattas d�r. operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. With respect to gains derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of this paragraph shall apply only to such part of the gains as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. 4. Gains derived by a resident of a Contract- ing State from the alienation of shares deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State. 5. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident. 6. Notwithstanding the provisions of para- graph 5, gains from the alienation of any prop- erty derived by an individual who has been a resident of a Contracting State and who has be- come a resident of the other Contracting State, may be taxed in the first-mentioned State if the alienation of the property occurs at any time during the ten years next following the date on which the individual has ceased to be a resident of the first-mentioned State. Article 14 Income from employment 1. Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other similar re- muneration derived by a resident of a Contract- ing State in respect of an employment shall be taxable only in that State unless the employ- ment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. </div> <div id="page16-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 16 SFS 2014:340 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r f�r arbete i den andra avtalsslutande staten, endast i den f�rst- n�mnda staten, om: a) mottagaren vistas i den andra staten under tidsperiod eller tidsperioder som sammanlagt inte �verstiger 183 dagar under en tolvm�na- dersperiod som b�rjar eller slutar under be- skattnings�ret i fr�ga, b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra staten eller p� den- nes v�gnar, och c) ers�ttningen inte belastar fast driftst�lle som arbetsgivaren har i den andra staten. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete som ut- f�rs ombord p� skepp eller luftfartyg som an- v�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 internationell trafik av luftfartskon- sortiet Scandinavian Airlines System (SAS), ska s�dan ers�ttning beskattas endast i Sverige. Artikel 15 Styrelsearvode Styrelsearvode och annan liknande ers�tt- ning, som person med hemvist i en avtalsslu- tande stat uppb�r i egenskap av medlem i sty- relse eller annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artikel 16 Artister och sportut�vare 1. Utan hinder av best�mmelserna i artik- larna 7 och 14 f�r inkomst, som person med 2. Notwithstanding the provisions of para- graph 1, remuneration derived by a resident of a Contracting State in respect of an employ- ment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) the recipient is present in the other State for a period or periods not exceeding in the ag- gregate 183 days in any twelve month period commencing or ending in the fiscal year con- cerned, and b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and c) the remuneration is not borne by a perma- nent establishment which the employer has in the other State. 3. Notwithstanding the preceding provi- sions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State. Where a resident of Sweden derives remuneration in respect of an employ- ment 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. Article 15 Directors' fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of direc- tors of a company which is a resident of the other Contracting State may be taxed in that other State. Article 16 Artistes and sportsmen 1. Notwithstanding the provisions of Arti- cles 7 and 14, income derived by a resident of a </div> <div id="page17-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 17 SFS 2014:340 hemvist i en avtalsslutande stat f�rv�rvar genom sin personliga verksamhet i den andra avtalsslutande staten i egenskap av artist, s�- som teater- eller filmsk�despelare, radio- eller televisionsartist eller musiker, eller i egenskap av sportut�vare, beskattas i denna andra stat. 2. I fall d� inkomst genom personlig verk- samhet som artist eller sportut�vare bedriver i denna egenskap inte tillfaller artisten eller sportut�varen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmelserna i artiklarna 7 och 14, beskattas i den avtalsslu- tande stat d�r artisten eller sportut�varen bedri- ver verksamheten. 3. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte p� inkomst som en artist eller sportut�vare f�rv�rvar genom sin personliga verksamhet i en avtalsslutande stat, om artis- tens eller sportut�varens bes�k i denna stat i sin helhet finansieras av allm�nna medel fr�n den andra avtalsslutande staten. I s�dant fall beskattas inkomsten endast i den avtalsslu- tande stat d�r artisten eller sportut�varen har hemvist. Artikel 17 Pensioner, livr�ntor och liknande betalningar 1. Pension och annan liknande ers�ttning, ut- betalning enligt socialf�rs�kringslagstift- ningen och livr�nta, som h�rr�r fr�n en avtals- slutande stat och betalas till en person med hemvist i den andra avtalsslutande staten, f�r beskattas i den f�rstn�mnda avtalsslutande sta- ten. 2. Med uttrycket livr�nta f�rst�s ett fast- st�llt belopp, som utbetalas periodiskt p� fast- st�llda tider under en persons livstid eller under angiven eller fastst�llbar tidsperiod och som utg�r p� grund av f�rpliktelse att verkst�lla dessa utbetalningar som ers�ttning f�r d�remot fullt svarande vederlag i pengar eller pengars v�rde. Contracting State as an artiste, such as a thea- tre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his per- sonal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal ac- tivities exercised by an artiste or a sportsman in his capacity as such accrues not to the artiste or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the artiste or sportsman are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities ex- ercised 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 Con- tracting State. In such case, the income shall be taxable only in the Contracting State in which the artiste or sportsman is a resident. Article 17 Pensions, annuities and similar payments 1. Pensions and other similar remuneration, disbursements under the Social Security legis- lation and annuities arising in a Contracting State and paid to a resident of the other Con- tracting State may be taxed in the first-men- tioned Contracting State. 2. The term annuity means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or moneys worth. </div> <div id="page18-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 18 SFS 2014:340 Artikel 18 Offentlig tj�nst 1. a) L�n och annan liknande ers�ttning, med undantag f�r pension, som betalas av en avtalsslutande stat, en av dess politiska under- avdelningar eller lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna stats, underavdelnings eller myndighets tj�nst, beskattas endast i denna stat. b) S�dan l�n och annan liknande ers�ttning beskattas emellertid endast i den andra avtals- slutande staten om arbetet utf�rs i denna andra stat och personen i fr�ga har hemvist i denna stat och: 1) �r medborgare i denna stat, eller 2) inte fick hemvist i denna stat uteslutande f�r att utf�ra arbetet. 2. Best�mmelserna i artiklarna 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 po- litiska underavdelningar eller lokala myndighe- ter. Artikel 19 Studerande 1. Studerande eller aff�rspraktikant som har eller omedelbart f�re vistelsen i en avtalsslu- tande stat hade hemvist i den andra avtalsslu- tande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin undervisning eller praktik, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppeh�lle, sin under- visning eller praktik, om beloppen h�rr�r fr�n k�lla utanf�r denna stat. 2. S�vitt avser bidrag, stipendier och ers�tt- ning fr�n anst�llning som inte omfattas av be- st�mmelserna i punkt 1, ska en student eller aff�rspraktikant som avses i n�mnda punkt, under tiden f�r s�dan undervisning eller prak- tik, vara ber�ttigad till samma befrielser, l�tt- nader och f�rm�ner vid beskattningen som g�l- Article 18 Government service 1. a) Salaries, wages and other similar remu- neration, other than a pension, paid by a Con- tracting State or a political subdivision or a lo- cal authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of Articles 14, 15 and 16 shall apply to remuneration in respect of serv- ices rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. Article 19 Students 1. Payments which a student or business ap- prentice who is or was immediately before vis- iting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the pur- pose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. 2. In respect of grants, scholarships and re- muneration from employment not covered by paragraph 1, a student or business apprentice described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in re- spect of taxes available to residents of the State </div> <div id="page19-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 19 SFS 2014:340 ler f�r en person med hemvist i den stat d�r han vistas, under f�ruts�ttning att studenten eller praktikanten vistas i denna stat under en period som �verstiger sex m�nader. Artikel 20 Annan inkomst 1. Inkomst som person med hemvist i en av- talsslutande stat f�rv�rvar och som inte be- handlas i f�reg�ende artiklar av detta avtal be- skattas endast i denna stat, oavsett varifr�n in- komsten h�rr�r. 2. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med undantag av inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en av- talsslutande stat och bedriver r�relse i den 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 verk- ligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. Artikel 21 F�rm�genhet 1. F�rm�genhet best�ende av s�dan fast egendom som avses i artikel 6, som en person med hemvist i en avtalsslutande stat innehar och som �r bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. F�rm�genhet best�ende av l�s egendom, som utg�r del av r�relsetillg�ngarna i fast drift- st�lle vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, f�r be- skattas i denna andra stat. 3. F�rm�genhet best�ende av skepp och luft- fartyg som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat och av l�s egen- dom som �r h�nf�rlig till anv�ndningen av s�- dana skepp och luftfartyg, beskattas endast i denna stat. which he is visiting provided that the student or business apprentice remains in that State for a period of more than six months. Article 20 Other income 1. Items of income of a resident of a Con- tracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from im- movable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the in- come is paid is effectively connected with such permanent establishment. In such case the pro- visions of Article 7 shall apply. Article 21 Capital 1. Capital represented by immovable prop- erty referred to in Article 6, owned by a resi- dent of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a per- manent establishment which an enterprise of a Contracting State has in the other Contracting State may be taxed in that other State. 3. Capital represented by ships and aircraft operated in international traffic by an enter- prise of a Contracting State and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State. </div> <div id="page20-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 20 SFS 2014:340 Best�mmelserna i denna punkt till�mpas i fr�ga om f�rm�genhet som �gs av luftfartskon- sortiet Scandinavian Airlines System (SAS), men endast i fr�ga om den del av f�rm�genhe- ten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del- �garen i SAS. 4. Alla andra slag av f�rm�genhet som per- son med hemvist i en avtalsslutande stat inne- har, beskattas endast i denna stat. 5. Om, i enlighet med punkt 4 i denna arti- kel, r�tten att beskatta f�rm�genhet som inne- has av person med hemvist i en avtalsslutande stat, tillfaller endast denna stat, f�r denna f�r- m�genhet beskattas i den andra avtalsslutande staten, om f�rm�genheten inte �r f�rem�l f�r en allm�n f�rm�genhetsskatt enligt lagstift- ningen i den f�rstn�mnda staten. Artikel 22 Undanr�jande av dubbelbeskattning 1. a) Om en person med hemvist i Georgien f�rv�rvar inkomst eller innehar f�rm�genhet som i enlighet med best�mmelserna i detta av- tal f�r beskattas i Sverige, ska Georgien: 1) fr�n den personens inkomstskatt avr�kna ett belopp motsvarande den inkomstskatt som har erlagts i Sverige, 2) fr�n den personens f�rm�genhetsskatt av- r�kna ett belopp motsvarande den f�rm�gen- hetsskatt som har erlagts i Sverige. S�dan avr�kning ska emellertid inte i n�got fall �verstiga den skatt som skulle ha bel�pt p� inkomsten och f�rm�genheten i enlighet med till�mpliga regler och skattesatser i Georgien. b) Om i enlighet med n�gon av best�mmel- serna i detta avtal en person med hemvist i Georgien f�rv�rvar inkomst eller innehar f�r- m�genhet som �r undantagen fr�n beskattning i Georgien f�r Georgien likv�l, vid ber�kningen av skatten p� den personens �vriga inkomst eller f�rm�genhet, beakta den undantagna in- komsten eller f�rm�genheten. With respect to capital owned by the air transport consortium Scandinavian 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 Sverige AB, the Swedish partner of SAS. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. 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 capi- tal is not subject to a general tax on net capital according to the laws of the first-mentioned State. Article 22 Elimination of double taxation 1. a) Where a resident of Georgia derives in- come or owns capital which, in accordance with the provisions of this Convention, may be taxed in Sweden, Georgia shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Sweden; (ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Sweden. Such deduction in either case shall not, how- ever, exceed the sums of the tax which would have been accrued according to the rules and rates on this income and capital effective in Georgia. b) Where in accordance with any provision of the Convention income derived or capital owned by a resident of a Georgia is exempt from tax in Georgia, Georgia may neverthe- less, in calculating the amount of tax on the re- maining income or capital of such resident, take into account the exempted income or capi- tal. </div> <div id="page21-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 21 SFS 2014:340 2. Betr�ffande Sverige ska dubbelbeskatt- ning undvikas p� f�ljande s�tt: a) Om en person med hemvist i Sverige f�r- v�rvar inkomst som enligt georgisk lagstiftning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Georgien, ska Sverige med be- aktande av best�mmelserna i svensk lagstift- ning betr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de framdeles kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) fr�n den svenska skatten p� inkomsten avr�kna ett belopp motsvarande den georgiska skatt som erlagts p� inkomsten. b) Om en person med hemvist i Sverige er- h�ller inkomst som i enlighet med detta avtal beskattas endast i Georgien, f�r Sverige, vid fastst�llande av skattesatsen f�r svensk pro- gressiv skatt beakta den inkomst som ska be- skattas endast i Georgien. c) Utan hinder av best�mmelserna i a) i denna punkt �r utdelning fr�n bolag med hem- vist i Georgien till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt best�mmel- serna i svensk lag om skattebefrielse f�r utdel- ning som betalas till svenska bolag fr�n bolag i utlandet. d) Om en person med hemvist i Sverige innehar f�rm�genhet, som enligt best�mmel- serna i detta avtal f�r beskattas i Georgien, ska Sverige fr�n skatten p� denna persons f�rm�- genhet avr�kna ett belopp motsvarande den f�rm�genhetsskatt som erlagts i Georgien. Av- r�kningsbeloppet ska emellertid inte �verstiga den del av den svenska f�rm�genhetsskatten, ber�knad utan s�dan avr�kning, som bel�per p� den f�rm�genhet som f�r beskattas i Georgien. Artikel 23 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat ska inte i den andra avtalsslutande staten bli f�re- m�l f�r beskattning eller d�rmed sammanh�ng- 2. In the case of Sweden, double taxation shall be avoided as follows: a) Where a resident of Sweden derives in- come which under the laws of Georgia and in accordance with the provisions of this Conven- tion may be taxed in Georgia, Sweden shall al- low - subject to the provisions of the laws of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) - as a deduction from the tax on such income, an amount equal to the Georgian tax paid in re- spect of such income. b) Where a resident of Sweden derives in- come which, in accordance with the provisions of this Convention, shall be taxable only in Georgia, Sweden may, when determining the graduated rate of Swedish tax, take into ac- count the income which shall be taxable only in Georgia. c) Notwithstanding the provisions of subpar- agraph a) of this paragraph, dividends paid by a company which is a resident of Georgia to a company which is a resident of Sweden shall be exempt from Swedish tax according to the provisions of Swedish law governing the ex- emption of tax on dividends paid to Swedish companies by companies abroad. d) Where a resident of Sweden owns capital which, in accordance with the provisions of this Convention, may be taxed in Georgia, Sweden shall allow as a deduction from the tax on the capital of that resident an amount equal to the capital tax paid in Georgia. Such deduc- tion 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 Georgia. Article 23 Non-discrimination 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected </div> <div id="page22-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 22 SFS 2014:340 ande krav som �r av annat slag eller mer tyng- ande �n den beskattning och d�rmed samman- h�ngande krav som medborgare i denna andra stat under samma f�rh�llanden �r eller kan bli underkastad. Utan hinder 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. 2. Beskattningen av fast driftst�lle, som f�- retag i en avtalsslutande stat har i den andra av- talsslutande staten, ska i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av f�retag i denna andra stat, som bedriver verk- samhet av samma slag. Denna best�mmelse an- ses inte medf�ra skyldighet f�r en avtalsslu- tande stat att medge personer med hemvist i den andra avtalsslutande staten s�dant person- ligt avdrag vid beskattningen, s�dan skattebe- frielse eller skatteneds�ttning p� grund av ci- vilst�nd eller f�rs�rjningsplikt som medges personer med hemvist i den egna staten. 3. Utom i de fall d� best�mmelserna i artikel 9 punkt 1, artikel 11 punkt 4 eller artikel 12 punkt 4 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtalsslu- tande staten avdragsgilla vid best�mmandet av den beskattningsbara inkomsten f�r s�dant f�- retag p� samma villkor som betalning till per- son med hemvist i den f�rstn�mnda staten. P� samma s�tt �r skuld som f�retag i en avtalsslu- tande stat har till person med hemvist i den an- dra avtalsslutande staten avdragsgill vid be- st�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. 4. F�retag i en avtalsslutande stat, vars kapi- tal 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�rmed sammanh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ng- therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the pro- visions of Article 1, also apply to persons who are not residents of one or both of the Contract- ing States. 2. The taxation on a permanent establish- ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allow- ances, reliefs and reductions for taxation pur- poses on account of civil status or family re- sponsibilities which it grants to its own resi- dents. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 4 of Article 11, or paragraph 4 of Article 12, apply, interest, roy- alties and other disbursements paid by an en- terprise of a Contracting State to a resident of the other Contracting State shall, for the pur- pose of determining the taxable profits of such enterprise, be deductible under the same condi- tions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resi- dent of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement con- nected therewith which is other or more bur- densome than the taxation and connected re- quirements to which other similar enterprises </div> <div id="page23-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 23 SFS 2014:340 ande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli underkastat. 5. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i denna artikel p� skatter av varje slag och beskaffenhet. Artikel 24 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutande stat eller b�da avtalsslutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot be- st�mmelserna i detta avtal, kan han, utan att det p�verkar hans r�tt att anv�nda sig av de r�tts- medel som finns i dessa staters interna r�ttsord- ningar, 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�mpning av artikel 23 punkt 1, i den avtalsslutande stat d�r han �r medborgare. Saken ska l�ggas fram inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot be- st�mmelserna i avtalet. 2. Om den beh�riga myndigheten finner in- v�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, ska myndig- heten s�ka l�sa fr�gan genom �msesidig �ver- enskommelse med den beh�riga myndigheten i den andra avtalsslutande staten i syfte att und- vika beskattning som strider mot avtalet. �ver- enskommelse som tr�ffats genomf�rs utan hin- der av tidsgr�nser i de avtalsslutande staternas interna lagstiftning. 3. De beh�riga myndigheterna i de avtalsslu- tande staterna ska genom �msesidig �verens- kommelse s�ka avg�ra sv�righeter eller tvi- velsm�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. De beh�riga myndigheterna i de avtalsslu- tande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskom- of the first-mentioned State are or may be sub- jected. 5. The provisions of this Article shall, not- withstanding the provisions of Article 2, apply to taxes of every kind and description. Article 24 Mutual agreement procedure 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accord- ance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Con- tracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the ac- tion resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agree- ment with the competent authority of the other Contracting State, with a view to the avoidance 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. 3. The competent authorities of the Con- tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult to- gether for the elimination of double taxation in cases not provided for in the Convention. 4. The competent authorities of the Con- tracting States may communicate with each other directly for the purpose of reaching an </div> <div id="page24-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 24 SFS 2014:340 melse i de fall som angivits i f�reg�ende punk- ter. Artikel 25 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtalsslu- tande staterna ska utbyta s�dana upplysningar som kan antas vara relevanta vid till�mpningen av best�mmelserna i detta avtal eller f�r admi- nistration eller verkst�llighet av intern lagstift- ning i fr�ga om skatter av varje slag och be- skaffenhet som tas ut f�r de avtalsslutande sta- terna eller f�r deras politiska underavdelningar eller lokala myndigheter, om beskattningen en- ligt denna lagstiftning inte strider mot avtalet. Utbytet av upplysningar begr�nsas inte av ar- tiklarna 1 och 2. 2. Upplysningar som en avtalsslutande stat tagit emot enligt punkt 1 ska behandlas som hemliga p� samma s�tt som upplysningar som erh�llits enligt den interna lagstiftningen i denna stat och f�r yppas endast f�r personer el- ler myndigheter (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 upplysningarna vid offentlig r�tteg�ng eller i domstolsavg�ran- den. 3. Best�mmelserna i punkterna 1 och 2 med- f�r inte skyldighet f�r en avtalsslutande stat att: a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra av- talsslutande staten, b) l�mna upplysningar som inte �r tillg�ng- liga enligt lagstiftning eller sedvanlig adminis- trativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, agreement in the sense of the preceding para- graphs. Article 25 Exchange of information 1. The competent authorities of the Con- tracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the admin- istration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authori- ties, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under para- graph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or au- thorities (including courts and administrative bodies) concerned with the assessment or col- lection of, the enforcement or prosecution in respect of, the determination of appeals in rela- tion to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or au- thorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial deci- sions. 3. In no case shall the provisions of para- graphs 1 and 2 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative prac- tice of that or of the other Contracting State; b) to supply information which is not obtain- able under the laws or in the normal course of the administration of that or of the other Con- tracting State; </div> <div id="page25-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 25 SFS 2014:340 c) l�mna upplysningar som skulle r�ja af- f�rshemlighet, industri-, handels- eller yrkes- hemlighet eller i n�ringsverksamhet nyttjat f�r- faringss�tt eller upplysningar, vilkas �verl�m- nande skulle strida mot allm�nna h�nsyn (ordre public). 4. D� en avtalsslutande stat beg�r upplys- ningar enligt denna artikel ska den andra av- talsslutande staten anv�nda de medel som denna stat f�rfogar �ver f�r att inh�mta de be- g�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 avtalsslutande 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. Best�mmelserna i punkt 3 medf�r inte r�tt f�r en avtalsslutande stat att v�gra att l�mna upplysningar uteslutande d�rf�r att upplysning- arna innehas av en bank, annan finansiell insti- tution, ombud, representant eller f�rvaltare eller d�rf�r att upplysningarna g�ller �gande- r�tt i en person. Artikel 26 Begr�nsning av f�rm�ner Utan hinder av �vriga best�mmelser i detta avtal, om a) bolag med hemvist i en avtalsslutande stat huvudsakligen f�rv�rvar sina inkomster fr�n andra stater 1) fr�n aktiviteter s�dana som bank-, sj�- farts-, finans- eller f�rs�kringsverksamhet, eller 2) genom att vara huvudkontor, coordination centre eller liknande enhet som tillhandah�ller administrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse huvudsakligen i andra stater, och b) s�dan inkomst beskattas v�sentligt l�gre enligt lagstiftningen i denna stat �n inkomster c) to supply information which would dis- close any trade, business, industrial, commer- cial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 4. If information is requested by a Contract- ing State in accordance with this Article, the other Contracting State shall use its informa- tion gathering measures to obtain the requested information, even though that other State may not need such information for its own tax pur- poses. The obligation contained in the preced- ing sentence is subject to the limitations of par- agraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of para- graph 3 be construed to permit 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 relates to ownership interests in a person. Article 26 Limitations of benefits Notwithstanding any other provisions of this Convention, where a) a company that is a resident of a Contract- ing State derives its income primarily from other States (i) from activities such as banking, shipping, financing or insurance or (ii) from being the headquarters, co-ordina- tion centre or similar entity providing adminis- trative services or other support to a group of companies which carry on business primarily in other States; and b) such income would bear a significantly lower tax under the laws of that State than in- </div> <div id="page26-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 26 SFS 2014:340 fr�n liknande verksamhet som bedrivs inom denna stat eller genom att vara huvudkontor, coordination centre eller liknande enhet som tillhandah�ller administrativa eller andra tj�ns- ter till en grupp av bolag som bedriver r�relse i denna stat, ska de best�mmelser i detta avtal som med- ger undantag fr�n eller neds�ttning av skatt inte till�mpas p� inkomst som s�dant bolag f�rv�r- var och inte heller p� utdelning som betalas av s�dant bolag. Artikel 27 Medlemmar av diplomatisk beskickning och konsulat Best�mmelserna i detta avtal ber�r inte de privilegier vid beskattningen som enligt folk- r�ttens allm�nna regler eller best�mmelser i s�rskilda �verenskommelser tillkommer med- lemmar av diplomatisk beskickning och konsu- lat. Artikel 28 Ikrafttr�dande 1. De avtalsslutande staterna ska skriftligen p� diplomatisk v�g underr�tta varandra n�r de �tg�rder vidtagits som enligt respektive stats lagstiftning kr�vs f�r att detta avtal ska tr�da i kraft. 2. Avtalet tr�der i kraft den trettionde dagen efter det att den sista av dessa underr�ttelser tagits emot och ska d�refter till�mpas a) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter den dag d� avtalet tr�der i kraft eller senare, b) i fr�ga om andra skatter p� inkomst, och skatter p� f�rm�genhet, p� skatt som p�f�rs f�r beskattnings�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. come from similar 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 companies which carry on business in that State, as the case may be, any provisions of this Convention conferring an exemption or a reduction of tax shall not ap- ply to the income of such company and to the dividends paid by such company. Article 27 Members of diplomatic missions and consular posts Nothing in this Convention shall affect the fiscal privileges of members of diplomatic mis- sions or consular posts under the general rules of international law or under the provisions of special agreements. Article 28 Entry into force 1. Each of the Contracting States shall notify in written form the other through diplomatic channels of the completion of the procedures required by its law for the entry into force of this Convention. 2. The Convention shall enter into force on the thirtieth day after the receipt of the later of these notifications and shall thereupon have ef- fect a) 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; b) 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. </div> <div id="page27-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 27 SFS 2014:340 Artikel 29 Upph�rande Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslutande stat. Vardera avtals- slutande staten kan p� diplomatisk v�g skriftli- gen s�ga upp avtalet genom underr�ttelse h�- rom minst sex m�nader f�re utg�ngen av n�got kalender�r. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla a) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter utg�ngen av sexm�naders- perioden eller senare, b) i fr�ga om andra skatter p� inkomst, och skatter p� f�rm�genhet, p� skatt som p�f�rs f�r beskattnings�r som b�rjar 1 januari det �r som f�ljer n�rmast efter utg�ngen av sexm�naders- perioden eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i Tbilisi den 6 november 2013, i tv� exemplar p� svenska, georgiska och engel- ska spr�ken, vilka �ger lika vitsord. I h�ndelse av skiljaktigheter ska den engelska texten ha f�retr�de. F�r Sveriges regering Diana Janse F�r Georgiens regering Nodar Khaduri Article 29 Termination This Convention shall remain in force until terminated by a Contracting State. Either Con- tracting 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: a) 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; b) 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. In witness whereof the undersigned being duly authorised thereto have signed this Con- vention. Done at Tbilisi this 6 th day of November 2013, in two copies, in the Swedish, Georgian and English languages, each text being equally authentic. In case of any divergence, the Eng- lish text shall prevail. For the Government of Sweden Diana Janse For the Government of Georgia Nodar Khaduri </div> <div id="page28-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 28 SFS 2014:340 Norstedts Juridik AB/Fritzes Elanders Sverige AB, 2014 Protokoll Vid tillf�llet f�r undertecknandet av avtalet mellan Sveriges regering och Georgiens reger- ing f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och p� f�rm�genhet, har de avtals- slutande staterna kommit �verens om att f�l- jande best�mmelse ska utg�ra en integrerande del av avtalet: Med h�nvisning till avtalet: S�vitt avser Georgien ska med uttrycket politiska underavdelningar och lokala myn- digheter f�rst�s administrative-territorial units och local self governing authorities. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta protokoll. Som skedde i Tbilisi den 6 november 2013, i tv� exemplar p� svenska, georgiska och engel- ska spr�ken, vilka �ger lika vitsord. I h�ndelse av skiljaktigheter ska den engelska texten ha f�retr�de. F�r Sveriges regering Diana Janse F�r Georgiens regering Nodar Khaduri Protocol At the moment of signing the Convention between the Government of Sweden and the Government of Georgia 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 that the following provisions shall form an integral part of the Convention: With reference to the Convention: In the case of Georgia, the term political subdivisions or local authorities means ad- ministrative-territorial units or local self gov- erning authorities. In witness whereof the undersigned being duly authorised thereto have signed this Proto- col. Done at Tbilisi this 6 th day of November 2013, in two copies, in the Swedish, Georgian and English languages, each text being equally authentic. In case of any divergence, the Eng- lish text shall prevail. For the Government of Sweden Diana Janse For the Government of Georgia Nodar Khaduri </div> </div>

Svensk f�rfattningssamling

Lag
om skatteavtal mellan Sverige och Georgien;

utf�rdad den 15 maj 2014.

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 Georgien undertecknade den 6 november 2013 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. Avtalet och protokollet �r avfattade p� svenska, georgiska och
engelska. Den svenska och engelska texten 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�religga.

1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Lagen 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 p� f�rm�genhet, p� skatt som tas ut f�r be-

skattnings�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.

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

1 Prop. 2013/14:149, bet. 2013/14:SkU25, rskr. 2013/14:246.

SFS 2014:340

Utkom fr�n trycket
den 27 maj 2014

SFS 2014:340

Bilaga

Avtal mellan Sveriges regering och Geor-
giens regering f�r undvikande av dubbel-
beskattning och f�rhindrande av skatte-
flykt betr�ffande skatter p� inkomst och p�
f�rm�genhet

Sveriges regering och Georgiens regering,

som �nskar ing� ett avtal f�r undvikande av
dubbelbeskattning och f�rhindrande av skatte-
flykt betr�ffande skatter p� inkomst och p� f�r-
m�genhet, har kommit �verens om f�ljande:

Artikel 1

Personer p� vilka avtalet till�mpas

1. Detta avtal till�mpas p� personer som har

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

2. Inkomst som f�rv�rvas av eller genom en

person vars inkomst enligt lagstiftningen i en-
dera avtalsslutande staten �r f�rem�l f�r del-
�garbeskattning, ska anses f�rv�rvad av en per-
son med hemvist i en av staterna till den del
som inkomsten, enligt skattelagstiftningen i
denna stat, behandlas som inkomst hos en per-
son med hemvist i staten i fr�ga.

Artikel 2

Skatter som omfattas av avtalet

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

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

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

het f�rst�s alla skatter som tas ut p� inkomst
eller p� f�rm�genhet 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 egendom, samt skatter p� v�rdesteg-
ring.

3. De skatter p� vilka detta avtal till�mpas

�r:

Convention between the Government of
Sweden and the Government of Georgia for
the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income and on capital

The Government of Sweden and the Go-

vernment of Georgia, desiring to conclude a
Convention for the avoidance of double taxa-
tion and the prevention of fiscal evasion with
respect to taxes on income and on capital, have
agreed as follows:

Article 1

Persons covered

1. This Convention shall apply to persons

who are residents of one or both of the Con-
tracting States.

2. In the case of an item of income derived

by or through a person that is fiscally transpar-
ent under the laws of either Contracting State,
such item shall be considered to be derived 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.

Article 2

Taxes covered

1. This Convention shall apply to taxes on

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

2. There shall be regarded as taxes on in-

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

3. The taxes to which the Convention shall

apply are:

SFS 2014:340

a) i Georgien:
1) vinstskatten,
2) inkomstskatten, och
3) egendomsskatten,
(i det f�ljande ben�mnd georgisk skatt);
b) i Sverige:
1) den statliga inkomstskatten,

2) kupongskatten,

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

lands bosatta,

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

lands bosatta artister m.fl.,

5) den kommunala inkomstskatten, och

6) den statliga f�rm�genhetsskatten,
(i det f�ljande ben�mnd svensk skatt).

4. Avtalet till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag, som efter
undertecknandet av avtalet tas ut 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 meddela varandra de v�sentliga
�ndringar som gjorts i deras skattelagstiftning.

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ranleder annat,

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

a) Georgien avser det territorium s�som

detta definieras i georgisk lagstiftning, innefat-
tande det landomr�de, dess underlag och luft-
rummet �ver detta omr�de, samt inre vatten
och territorialhav, havsbottnen, dess underlag
och luftrummet �ver dessa omr�den, inom vil-
ket Georgien ut�var suver�nitet, och den an-
gr�nsande zonen, den exklusiva ekonomiska
zonen och kontinentalsockeln som gr�nsar till

a) in Georgia:
(i) profit tax;
(ii) income tax, and
(iii) property tax
(hereinafter referred to as Georgian tax);
(b) in Sweden:
(i) the national income tax (den statliga

inkomstskatten);

(ii) the withholding tax on dividends

(kupongskatten);

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

s�rskilda inkomstskatten f�r utomlands
bosatta);

(iv) the income tax on non-resident artistes

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

(v) the municipal income tax (den kommu-

nala inkomstskatten), and

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

genhetsskatten)

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

identical or substantially similar taxes that are
imposed after the date of signature of the Con-
vention in addition to, or in place of, the taxes
referred to in paragraph 3. The competent au-
thorities of the Contracting States shall notify
each other of any significant changes that have
been made in their taxation laws.

Article 3

General definitions

1. For the purposes of this Convention, un-

less the context otherwise requires:

a) the term Georgia means the territory de-

fined by Georgian legislation, including land
territory, its subsoil and the air space above it,
internal waters and territorial sea, the sea bed,
its sub-soil and the air space above them, in re-
spect of which Georgia exercises sovereignty,
as well as the contiguous zone, the exclusive
economic zone and continental shelf adjacent
to its territorial sea, in respect of which Geor-

SFS 2014:340

territorialhavet, inom vilka Georgien ut�var su-
ver�na r�ttigheter eller jurisdiktion i �verens-
st�mmelse med folkr�ttens regler,

b) Sverige avser Konungariket Sverige

och, n�r uttrycket anv�nds i geografisk bety-
delse, innefattar Sveriges territorium, Sveriges
territorialhav och andra havsomr�den �ver
vilka Sverige i �verensst�mmelse med folkr�t-
tens regler ut�var suver�na r�ttigheter eller
jurisdiktion,

c) en avtalsslutande stat och den andra

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

d) person inbegriper fysisk person, bolag

och annan sammanslutning,

e) bolag avser juridisk person eller annan

som vid beskattningen behandlas s�som juri-
disk person,

f) f�retag avser bedrivandet av varje form

av r�relse,

g) f�retag i en avtalsslutande stat och

f�retag i den andra avtalsslutande staten av-
ser f�retag som bedrivs av en person med hem-
vist i en avtalsslutande stat, respektive f�retag
som bedrivs av person med hemvist i den andra
avtalsslutande staten,

h) internationell trafik avser transport med

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

i) medborgare, i f�rh�llande till en avtals-

slutande stat, avser:

1) fysisk person som har medborgarskap i en

avtalsslutande stat,

2) juridisk person, handelsbolag eller annan

sammanslutning som bildats enligt den lagstift-
ning som g�ller i en avtalsslutande stat,

j) beh�rig myndighet avser:
1) i Georgien: finansdepartementet eller det-

tas befullm�ktigade ombud,

2) i Sverige: finansministern, dennes befull-

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

gia may exercise its sovereign rights and/or ju-
risdiction in accordance with the international
law;

b) the term Sweden means the Kingdom

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

c) the terms a Contracting State and the

other Contracting State mean Georgia or Swe-
den, as the context requires;

d) the term person includes an individual,

a company and any other body of persons;

e) the term company means any body cor-

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

f) the term enterprise applies to the carry-

ing on of any business;

g) the terms enterprise of a Contracting

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

h) the term international traffic means any

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

i) the term national, in relation to a Con-

tracting State, means:

(i) any individual possessing the nationality

or citizenship of that Contracting State; and

(ii) any legal person, partnership or associa-

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

j) the term competent authority means:
(i) in Georgia: the Ministry of Finance or its

authorised representative;

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

authorized representative or the authority
which is designated as a competent authority
for the purposes of this Convention;

SFS 2014:340

k) r�relse innefattar ut�vandet av fritt yrke

och annan sj�lvst�ndig verksamhet.

2. D� en avtalsslutande stat till�mpar avtalet

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

Artikel 4

Hemvist

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

trycket person med hemvist i en avtalsslu-
tande stat person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p� grund av do-
micil, bos�ttning, plats f�r f�retagsledning el-
ler annan liknande omst�ndighet och innefattar
ocks� denna stat, dess offentligr�ttsliga organ
eller institutioner, politiska underavdelningar
eller lokala myndigheter. Detta uttryck inbegri-
per 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. D� p� grund av best�mmelserna i punkt 1

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

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

han har en bostad som stadigvarande st�r till
hans f�rfogande. Om han har en s�dan bostad i
b�da staterna, anses han ha hemvist endast i
den stat med vilken hans personliga och ekono-
miska f�rbindelser �r starkast (centrum f�r lev-
nadsintressena),

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

har centrum f�r sina levnadsintressen eller om
han inte i n�gondera staten har en bostad som
stadigvarande st�r till hans f�rfogande, anses

k) the term business includes the perform-

ance of professional services and of other ac-
tivities of an independent character.

2. As regards the application of the Conven-

tion at any time by a Contracting State, any
term not defined therein shall, unless the con-
text otherwise requires, have the meaning that
it has at that time under the law of that State for
the purposes of the taxes to which the Conven-
tion applies, any meaning under the applicable
tax laws of that State prevailing over a mean-
ing given to the term under other laws of that
State.

Article 4

Resident

1. For the purposes of this Convention, the

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

2. Where by reason of the provisions of par-

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

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

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

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

vital interests cannot be determined, or if he
has not a permanent home available to him in
either State, he shall be deemed to be a resident

SFS 2014:340

han ha hemvist endast i den stat d�r han stadig-
varande vistas,

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

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

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

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

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

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

Artikel 5

Fast driftst�lle

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

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

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

skilt:

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

annan plats f�r utvinning av naturtillg�ngar.

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

rings- eller installationsverksamhet eller verk-
samhet som best�r av �vervakning i anslutning
d�rtill utg�r fast driftst�lle endast om verksam-
heten p�g�r l�ngre tid �n tolv m�nader.

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

denna artikel anses uttrycket fast driftst�lle
inte innefatta:

a) anv�ndningen av anordningar uteslutande

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

only of the State in which he has an habitual
abode;

c) if he has an habitual abode in both States

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

d) if he is a national of both States or of nei-

ther of them, the competent authorities of the
Contracting States shall settle the question by
mutual agreement.

3. Where by reason of the provisions of par-

agraph 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.

Article 5

Permanent establishment

1. For the purposes of this Convention, the

term permanent establishment means a fixed
place of business through which the business
of an enterprise is wholly or partly carried on.

2. The term permanent establishment in-

cludes especially:

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

other place of extraction of natural resources.

3. A building site or construction, assembly

or installation project or supervisory activities
in connection therewith constitutes a perma-
nent establishment only if it lasts more than
twelve months.

4. Notwithstanding the preceding provi-

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

a) the use of facilities solely for the purpose

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

SFS 2014:340

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

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

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

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

d) innehavet av stadigvarande plats f�r af-

f�rsverksamhet uteslutande f�r ink�p av varor
eller inh�mtande av upplysningar f�r f�retaget,

e) innehavet av stadigvarande plats f�r

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

f) ett installationsprojekt som ett f�retag i en

avtalsslutande stat bedriver i den andra avtals-
slutande staten, om projektet bedrivs i samband
med f�retagets leverans av maskiner eller ut-
rustning,

g) innehavet av stadigvarande plats f�r af-

f�rsverksamhet uteslutande f�r n�gon kombi-
nation av verksamheter som anges i a) till f)
ovan, under f�ruts�ttning att hela den verksam-
het som bedrivs fr�n den stadigvarande platsen
f�r aff�rsverksamhet p� grund av denna kombi-
nation �r av f�rberedande eller bitr�dande art.

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

roende representant p� vilken punkt 6 till�mpas
�r verksam f�r ett f�retag samt i en avtalsslu-
tande stat har och d�r regelm�ssigt anv�nder
fullmakt att sluta avtal i f�retagets namn, anses
detta f�retag utan hinder av best�mmelserna i
punkterna 1 och 2 ha fast driftst�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 bedriver �r be-
gr�nsad till s�dan som anges i punkt 4 och som,
om den bedrevs fr�n en stadigvarande plats f�r
aff�rsverksamhet, inte skulle g�ra denna sta-
digvarande plats f�r aff�rsverksamhet till fast
driftst�lle enligt best�mmelserna i n�mnda
punkt.

6. F�retag anses inte ha fast driftst�lle i en

avtalsslutande stat endast p� den grund att f�re-
taget bedriver aff�rsverksamhet i denna stat ge-

b) the maintenance of a stock of goods or

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

c) the maintenance of a stock of goods or

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

d) the maintenance of a fixed place of busi-

ness solely for the purpose of purchasing goods
or merchandise or of collecting information,
for the enterprise;

e) the maintenance of a fixed place of busi-

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

f) an installation project carried on by an en-

terprise of a Contracting State in the other Con-
tracting State in connection with delivery of
machinery or equipment by that enterprise;

g) the maintenance of a fixed place of busi-

ness solely for any combination of activities
mentioned in subparagraphs 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.

5. Notwithstanding the provisions of para-

graphs 1 and 2, where a person - other than an
agent of an independent status to whom para-
graph 6 applies - is acting on behalf of an en-
terprise and has, and habitually exercises, in a
Contracting State an authority to conclude con-
tracts in the name of the enterprise, that enter-
prise shall be deemed to have a permanent es-
tablishment in that State in respect of any ac-
tivities which that person undertakes for the
enterprise, unless the activities of such person
are limited to those mentioned in paragraph 4
which, if exercised through a fixed place of
business, would not make this fixed place of
business a permanent establishment under the
provisions of that paragraph.

6. An enterprise shall not be deemed to have

a permanent establishment in a Contracting
State merely because it carries on business in

SFS 2014:340

nom f�rmedling av m�klare, kommission�r
eller annan oberoende representant, under f�r-
uts�ttning att s�dan person d�rvid bedriver sin
sedvanliga aff�rsverksamhet.

7. Den omst�ndigheten att ett bolag med

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

Artikel 6

Inkomst av fast egendom

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

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

2. Uttrycket fast egendom har den bety-

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

3. Best�mmelserna i punkt 1 till�mpas p� in-

komst som f�rv�rvas genom omedelbart bru-
kande, genom uthyrning eller annan anv�nd-
ning av fast egendom.

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

l�mpas �ven p� inkomst av fast egendom som
tillh�r f�retag.

that State through a broker, general commis-
sion agent or any other agent of an independent
status, provided that such persons are acting in
the ordinary course of their business.

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

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

Article 6

Income from immovable property

1. Income derived by a resident of a Con-

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

2. The term immovable property shall

have the meaning which it has under the law of
the Contracting State in which the property in
question is situated. The term shall in any case
include property accessory to immovable prop-
erty, livestock and equipment used in agricul-
ture and forestry, rights to which the provisions
of general law respecting landed property ap-
ply, buildings, usufruct of immovable property
and rights to variable or fixed payments as con-
sideration for the working of, or the right to
work, mineral deposits, sources and other natu-
ral resources; ships, boats and aircraft shall not
be regarded as immovable property.

3. The provisions of paragraph 1 shall apply

to income derived from the direct use, letting,
or use in any other form of immovable prop-
erty.

4. The provisions of paragraphs 1 and 3 shall

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

SFS 2014:340

Artikel 7

Inkomst av r�relse

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

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

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

ver r�relse i den andra avtalsslutande staten
fr�n d�r bel�get fast driftst�lle h�nf�rs, om inte
best�mmelserna i punkt 3 f�ranleder annat, i
vardera avtalsslutande staten till det fasta drift-
st�llet den inkomst som det kan antas att drift-
st�llet skulle ha f�rv�rvat, om det varit ett fri-
st�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. Vid best�mmande av fast driftst�lles in-

komst medges avdrag f�r utgifter som upp-
kommit f�r det fasta driftst�llets verksamhet,
h�runder inbegripna utgifter f�r f�retagets led-
ning och allm�nna f�rvaltning, oavsett om ut-
gifterna uppkommit i den stat d�r det fasta
driftst�llet �r bel�get eller annorst�des.

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�reta-
get.

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

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

Article 7

Business profits

1. The profits of an enterprise of a Contract-

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

2. Subject to the provisions of paragraph 3,

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

3. In determining the profits of a permanent

establishment, there shall be allowed as deduc-
tions expenses which are incurred for the pur-
poses of the business of the permanent estab-
lishment, including executive and general ad-
ministrative expenses so incurred, whether in
the State in which the permanent establishment
is situated or elsewhere.

4. No profits shall be attributed to a perma-

nent establishment by reason of the mere pur-
chase by that permanent establishment of
goods or merchandise for the enterprise.

5. For the purposes of the preceding para-

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

6. Where profits include items of income

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

SFS 2014:340

Artikel 8

Sj�fart och luftfart

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

talsslutande stat genom anv�ndningen av skepp
eller luftfartyg i internationell trafik beskattas
endast i denna stat.

2. Best�mmelserna i punkt 1 till�mpas p� in-

komst som f�rv�rvas av luftfartskonsortiet
Scandinavian Airlines 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.

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

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

Artikel 9

F�retag med intressegemenskap

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

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

b) samma personer direkt eller indirekt del-

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

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

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

2. I fall d� en avtalsslutande stat i inkomsten

f�r ett f�retag i denna stat inr�knar och i
�verensst�mmelse d�rmed beskattar inkomst,

Article 8

Shipping and air transport

1. Profits of an enterprise of a Contracting

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

2. With respect to profits derived by the air

transport consortium Scandinavian 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. The provisions of paragraph 1 shall also

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

Article 9

Associated enterprises

1. Where
a) an enterprise of a Contracting State partic-

ipates directly or indirectly in the management,
control or capital of an enterprise of the other
Contracting State, or

b) the same persons participate directly or

indirectly in the management, control or capital
of an enterprise of a Contracting State and an
enterprise of the other Contracting State,

and in either case conditions are made or im-

posed between the two enterprises in their
commercial or financial relations which differ
from those which would be made between in-
dependent enterprises, then any profits which
would, but for those conditions, have accrued
to one of the enterprises, but, by reason of
those conditions, have not so accrued, may be
included in the profits of that enterprise and
taxed accordingly.

2. Where a Contracting State includes in the

profits of an enterprise of that State and taxes
accordingly profits on which an enterprise of

SFS 2014:340

f�r vilken ett f�retag i den andra avtalsslutande
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�re-
tagen hade varit s�dana som skulle ha avtalats
mellan av varandra oberoende f�retag, ska
denna andra stat genomf�ra vederb�rlig juste-
ring av det skattebelopp som p�f�rts inkomsten
d�r. Vid s�dan justering iakttas �vriga best�m-
melser i detta avtal och de beh�riga myndighe-
terna i de avtalsslutande staterna �verl�gger
vid behov med varandra.

Artikel 10

Utdelning

1. Utdelning fr�n bolag med hemvist i en av-

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

2. Utdelningen f�r emellertid beskattas �ven

i den avtalsslutande stat d�r bolaget som beta-
lar utdelningen har hemvist, enligt lagstift-
ningen i denna stat, men om den som har r�tt
till utdelningen har hemvist i den andra avtals-
slutande staten f�r skatten inte �verstiga:

a) 0 procent av utdelningens bruttobelopp

om den som har r�tt till utdelningen �r ett bolag
(med undantag f�r handelsbolag) som innehar
minst 10 procent av det utdelande bolagets ka-
pital eller r�stetal,

b) 10 procent av utdelningens bruttobelopp i

�vriga fall.

Denna punkt ber�r inte bolagets beskattning

f�r den vinst av vilken utdelningen betalas.

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

artikel inkomst av aktier eller andra r�ttigheter,
som inte �r fordringar, med r�tt till andel i
vinst, samt inkomst av andra r�ttigheter i bolag
som enligt lagstiftningen i den stat d�r det ut-
delande bolaget har hemvist vid beskattningen

the other Contracting State has been charged to
tax in that other State and the profits so in-
cluded 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
between independent enterprises, then that
other State shall make an appropriate adjust-
ment to the amount of the tax charged therein
on those profits. In determining such adjust-
ment, due regard shall be had to the other pro-
visions of this Convention and the competent
authorities of the Contracting States shall if
necessary consult each other.

Article 10

Dividends

1. Dividends paid by a company which is a

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

2. However, such dividends may also be

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

a) 0 per cent of the gross amount of the divi-

dends if the beneficial owner is a company
(other than a partnership) which holds at least
10 per cent of the capital or the voting power of
the company paying the dividends;

b) 10 per cent of the gross amount of the div-

idends in all other cases.

This paragraph shall not affect the taxation

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

3. The term dividends as used in this Arti-

cle means income from shares or other rights,
not being debt-claims, participating in profits,
as well as income from other corporate rights
which is subjected to the same taxation treat-
ment as income from shares by the laws of the

SFS 2014:340

behandlas p� samma s�tt som inkomst av ak-
tier.

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

l�mpas inte, om den som har r�tt till utdel-
ningen har hemvist i en avtalsslutande stat och
bedriver r�relse i den andra avtalsslutande sta-
ten, d�r bolaget som betalar utdelningen har
hemvist, fr�n d�r bel�get fast driftst�lle, samt
den andel p� grund av vilken utdelningen beta-
las �ger verkligt samband med det fasta drift-
st�llet. I s�dant fall till�mpas best�mmelserna i
artikel 7.

5. Om bolag med hemvist i en avtalsslutande

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

Artikel 11

R�nta

1. R�nta, som h�rr�r fr�n en avtalsslutande

stat och som en person med hemvist i den
andra avtalsslutande staten har r�tt till, beskat-
tas endast i denna andra stat.

2. Med uttrycket r�nta f�rst�s i denna arti-

kel inkomst av varje slags fordran, antingen
den s�kerst�llts genom inteckning i fast egen-
dom eller inte och antingen den medf�r r�tt till
andel i g�lden�rens vinst eller inte. Uttrycket
avser s�rskilt inkomst av v�rdepapper som ut-
f�rdats av staten och inkomst av obligationer
eller debentures, d�ri inbegripet agiobelopp
och vinster som h�nf�r sig till s�dana v�rde-

State of which the company making the distri-
bution is a resident.

4. The provisions of paragraphs 1 and 2 shall

not apply if the beneficial owner of the divi-
dends, being a resident of a Contracting State,
carries on business in the other Contracting
State of which the company paying the divi-
dends is a resident through a permanent estab-
lishment situated therein and the holding in re-
spect of which the dividends are paid is effec-
tively connected with such permanent estab-
lishment. In such case the provisions of Article
7 shall apply.

5. Where a company which is a resident of a

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

Article 11

Interest

1. Interest arising in a Contracting State and

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

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 de-
bentures. Penalty charges for late payment

SFS 2014:340

papper, obligationer eller debentures. Straffav-
gift p� grund av sen betalning anses inte som
r�nta vid till�mpningen av denna artikel.

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

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

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

mellan utbetalaren och den som har r�tt till r�n-
tan eller mellan dem b�da och annan person
r�ntebeloppet, med h�nsyn till den fordran f�r
vilken r�ntan betalas, �verstiger det belopp
som skulle ha avtalats mellan utbetalaren och
den som har r�tt till r�ntan om s�dana f�rbin-
delser inte f�relegat, till�mpas best�mmelserna
i denna artikel endast p� sistn�mnda belopp. I
s�dant fall beskattas �verskjutande belopp
enligt lagstiftningen i vardera avtalsslutande
staten med iakttagande av �vriga best�mmelser
i detta avtal.

Artikel 12

Royalty

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

stat och som en person med hemvist i den
andra avtalsslutande staten har r�tt till, beskat-
tas endast i denna andra stat.

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 bio-
graffilm och filmer eller band f�r radio- eller
televisionsuts�ndning, patent, varum�rke,
m�nster eller modell, ritning, hemligt recept
eller hemlig tillverkningsmetod, eller f�r upp-

shall not be regarded as interest for the purpose
of this Article.

3. The provisions of paragraph 1 shall not

apply if the beneficial owner of the interest, be-
ing a resident 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 es-
tablishment. In such case the provisions of Ar-
ticle 7 shall apply.

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 ab-
sence of such relationship, the provisions of
this Article shall apply only to the last-men-
tioned amount. In such case, the excess part of
the payments shall remain taxable according to
the laws of each Contracting State, due regard
being had to the other provisions of this Con-
vention.

Article 12

Royalties

1. Royalties arising in a Contracting State

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

2. The term royalties as used in this Arti-

cle means payments of any kind received as a
consideration for the use of, or the right to use,
any copyright of literary, artistic or scientific
work including cinematograph films and films
or tapes for radio or television broadcasting,
any patent, trade mark, design or model, plan,
secret formula or process, or for information
concerning industrial, commercial or scientific
experience.

SFS 2014:340

lysning om erfarenhetsr�n av industriell, kom-
mersiell eller vetenskaplig natur.

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

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

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

mellan utbetalaren och den som har r�tt till
royaltyn eller mellan dem b�da och annan per-
son royaltybeloppet, med h�nsyn till det nytt-
jande, den r�ttighet eller den upplysning f�r
vilken royaltyn betalas, �verstiger det belopp
som skulle ha avtalats mellan utbetalaren och
den som har r�tt till royaltyn om s�dana f�rbin-
delser inte f�relegat, till�mpas best�mmelserna
i denna artikel endast p� sistn�mnda belopp. I
s�dant fall beskattas �verskjutande belopp en-
ligt lagstiftningen i vardera avtalsslutande sta-
ten med iakttagande av �vriga best�mmelser i
detta avtal.

Artikel 13

Realisationsvinst

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

talsslutande stat f�rv�rvar p� grund av �verl�-
telse av s�dan fast egendom som avses i artikel
6 och som �r bel�gen i den andra avtalsslu-
tande staten, f�r beskattas i denna andra stat.

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

dom 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
driftst�lle (f�r sig eller tillsammans med hela
f�retaget).

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

talsslutande stat f�rv�rvar p� grund av �verl�-

3. The provisions of paragraph 1 shall not

apply if the beneficial owner of the royalties,
being a resident of a Contracting State, carries
on business in the other Contracting State in
which the royalties arise through a permanent
establishment situated therein and the right or
property in respect of which the royalties are
paid is effectively connected with such perma-
nent establishment. In such case the provisions
of Article 7 shall apply.

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 information for which they are
paid, exceeds the amount which would have
been agreed upon by the payer and the benefi-
cial owner in the absence of such relationship,
the provisions of this Article shall apply only
to the last-mentioned amount. In such case, the
excess part of the payments shall remain taxa-
ble according to the laws of each Contracting
State, due regard being had to the other provi-
sions of this Convention.

Article 13

Capital gains

1. Gains derived by a resident of a Contract-

ing State from the alienation of immovable
property referred to in Article 6 and situated in
the other Contracting State may be taxed in
that other State.

2. Gains from the alienation of movable

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

3. Gains derived by a resident of a Contract-

ing State from the alienation of ships or aircraft

SFS 2014:340

telse av skepp eller luftfartyg som anv�nds i in-
ternationell trafik eller l�s egendom som �r
h�nf�rlig till anv�ndningen av s�dana skepp el-
ler luftfartyg, beskattas endast i denna stat.

Best�mmelserna i denna punkt till�mpas i

fr�ga om vinst som f�rv�rvas av luftfartskon-
sortiet Scandinavian 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. Vinst, som person med hemvist i en av-

talsslutande stat f�rv�rvar p� grund av �verl�-
telse av andelar vars v�rde till mer �n 50 pro-
cent, direkt eller indirekt, kan h�nf�ras till fast
egendom som �r bel�gen i den andra avtalsslu-
tande staten, f�r beskattas i denna andra stat.

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

egendom �n s�dan som avses i punkterna 1, 2,
3 och 4 beskattas endast i den avtalsslutande
stat d�r �verl�taren har hemvist.

6. 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 hem-
vist i den andra avtalsslutande staten f�r utan
hinder av best�mmelserna i punkt 5 beskattas
i den f�rstn�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 upph�rt att ha hemvist i den f�rst-
n�mnda staten.

Artikel 14

Inkomst av anst�llning

1. Om inte best�mmelserna i artiklarna 15,

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

operated in international traffic or movable
property pertaining to the operation of such
ships or aircraft, shall be taxable only in that
State.

With respect to gains derived by the air

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

4. Gains derived by a resident of a Contract-

ing State from the alienation of shares deriving
more than 50 per cent of their value directly or
indirectly from immovable property situated in
the other Contracting State may be taxed in
that other State.

5. Gains from the alienation of any property

other than that referred to in paragraphs 1, 2, 3
and 4, shall be taxable only in the Contracting
State of which the alienator is a resident.

6. Notwithstanding the provisions of para-

graph 5, gains from the alienation of any prop-
erty derived by an individual who has been a
resident of a Contracting State and who has be-
come a resident of the other Contracting State,
may be taxed in the first-mentioned State if the
alienation of the property occurs at any time
during the ten years next following the date on
which the individual has ceased to be a resident
of the first-mentioned State.

Article 14

Income from employment

1. Subject to the provisions of Articles 15,

17 and 18, salaries, wages and other similar re-
muneration derived by a resident of a Contract-
ing State in respect of an employment shall be
taxable only in that State unless the employ-
ment is exercised in the other Contracting
State. If the employment is so exercised, such
remuneration as is derived therefrom may be
taxed in that other State.

SFS 2014:340

2. Utan hinder av best�mmelserna i punkt 1

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

a) mottagaren vistas i den andra staten under

tidsperiod eller tidsperioder som sammanlagt
inte �verstiger 183 dagar under en tolvm�na-
dersperiod som b�rjar eller slutar under be-
skattnings�ret i fr�ga,

b) ers�ttningen betalas av arbetsgivare som

inte har hemvist i den andra staten eller p� den-
nes v�gnar, och

c) ers�ttningen inte belastar fast driftst�lle

som arbetsgivaren har i den andra staten.

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

denna artikel f�r ers�ttning f�r arbete som ut-
f�rs ombord p� skepp eller luftfartyg som an-
v�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 internationell trafik av luftfartskon-
sortiet Scandinavian Airlines System (SAS),
ska s�dan ers�ttning beskattas endast i Sverige.

Artikel 15

Styrelsearvode

Styrelsearvode och annan liknande ers�tt-

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

Artikel 16

Artister och sportut�vare

1. Utan hinder av best�mmelserna i artik-

larna 7 och 14 f�r inkomst, som person med

2. Notwithstanding the provisions of para-

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

a) the recipient is present in the other State

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

b) the remuneration is paid by, or on behalf

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

c) the remuneration is not borne by a perma-

nent establishment which the employer has in
the other State.

3. Notwithstanding the preceding provi-

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

Article 15

Directors' fees

Directors' fees and other similar payments

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

Article 16

Artistes and sportsmen

1. Notwithstanding the provisions of Arti-

cles 7 and 14, income derived by a resident of a

SFS 2014:340

hemvist i en avtalsslutande stat f�rv�rvar
genom sin personliga verksamhet i den andra
avtalsslutande staten i egenskap av artist, s�-
som teater- eller filmsk�despelare, radio- eller
televisionsartist eller musiker, eller i egenskap
av sportut�vare, beskattas i denna andra stat.

2. I fall d� inkomst genom personlig verk-

samhet som artist eller sportut�vare bedriver i
denna egenskap inte tillfaller artisten eller
sportut�varen sj�lv utan annan person, f�r
denna inkomst, utan hinder av best�mmelserna
i artiklarna 7 och 14, beskattas i den avtalsslu-
tande stat d�r artisten eller sportut�varen bedri-
ver verksamheten.

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

l�mpas inte p� inkomst som en artist eller
sportut�vare f�rv�rvar genom sin personliga
verksamhet i en avtalsslutande stat, om artis-
tens eller sportut�varens bes�k i denna stat i
sin helhet finansieras av allm�nna medel fr�n
den andra avtalsslutande staten. I s�dant fall
beskattas inkomsten endast i den avtalsslu-
tande stat d�r artisten eller sportut�varen har
hemvist.

Artikel 17

Pensioner, livr�ntor och liknande betalningar

1. Pension och annan liknande ers�ttning, ut-

betalning enligt socialf�rs�kringslagstift-
ningen och livr�nta, som h�rr�r fr�n en avtals-
slutande stat och betalas till en person med
hemvist i den andra avtalsslutande staten, f�r
beskattas i den f�rstn�mnda avtalsslutande sta-
ten.

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

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

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

2. Where income in respect of personal ac-

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

3. The provisions of paragraphs 1 and 2 shall

not apply to income derived from activities ex-
ercised 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 Con-
tracting State. In such case, the income shall be
taxable only in the Contracting State in which
the artiste or sportsman is a resident.

Article 17

Pensions, annuities and similar payments

1. Pensions and other similar remuneration,

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

2. The term annuity means a stated sum

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

SFS 2014:340

Artikel 18

Offentlig tj�nst

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

med undantag f�r pension, som betalas av en
avtalsslutande stat, en av dess politiska under-
avdelningar eller lokala myndigheter till fysisk
person p� grund av arbete som utf�rts i denna
stats, underavdelnings eller myndighets tj�nst,
beskattas endast i denna stat.

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

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

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

f�r att utf�ra arbetet.

2. Best�mmelserna i artiklarna 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 po-
litiska underavdelningar eller lokala myndighe-
ter.

Artikel 19

Studerande

1. Studerande eller aff�rspraktikant som har

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

2. S�vitt avser bidrag, stipendier och ers�tt-

ning fr�n anst�llning som inte omfattas av be-
st�mmelserna i punkt 1, ska en student eller
aff�rspraktikant som avses i n�mnda punkt,
under tiden f�r s�dan undervisning eller prak-
tik, vara ber�ttigad till samma befrielser, l�tt-
nader och f�rm�ner vid beskattningen som g�l-

Article 18

Government service

1. a) Salaries, wages and other similar remu-

neration, other than a pension, paid by a Con-
tracting State or a political subdivision or a lo-
cal authority thereof to an individual in respect
of services rendered to that State or subdivision
or authority shall be taxable only in that State.

b) However, such salaries, wages and other

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

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

solely for the purpose of rendering the services.

2. The provisions of Articles 14, 15 and 16

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

Article 19

Students

1. Payments which a student or business ap-

prentice who is or was immediately before vis-
iting a Contracting State a resident of the other
Contracting State and who is present in the
first-mentioned State solely for the purpose of
his education or training receives for the pur-
pose of his maintenance, education or training
shall not be taxed in that State, provided that
such payments arise from sources outside that
State.

2. In respect of grants, scholarships and re-

muneration from employment not covered by
paragraph 1, a student or business apprentice
described in paragraph 1 shall, in addition, be
entitled during such education or training to the
same exemptions, reliefs or reductions in re-
spect of taxes available to residents of the State

SFS 2014:340

ler f�r en person med hemvist i den stat d�r han
vistas, under f�ruts�ttning att studenten eller
praktikanten vistas i denna stat under en period
som �verstiger sex m�nader.

Artikel 20

Annan inkomst

1. Inkomst som person med hemvist i en av-

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

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

p� inkomst, med undantag av inkomst av fast
egendom som avses i artikel 6 punkt 2, om
mottagaren av inkomsten har hemvist i en av-
talsslutande stat och bedriver r�relse i den
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 verk-
ligt samband med det fasta driftst�llet. I s�dant
fall till�mpas best�mmelserna i artikel 7.

Artikel 21

F�rm�genhet

1. F�rm�genhet best�ende av s�dan fast

egendom som avses i artikel 6, som en person
med hemvist i en avtalsslutande stat innehar
och som �r bel�gen i den andra avtalsslutande
staten, f�r beskattas i denna andra stat.

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

som utg�r del av r�relsetillg�ngarna i fast drift-
st�lle vilket ett f�retag i en avtalsslutande stat
har i den andra avtalsslutande staten, f�r be-
skattas i denna andra stat.

3. F�rm�genhet best�ende av skepp och luft-

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

which he is visiting provided that the student or
business apprentice remains in that State for a
period of more than six months.

Article 20

Other income

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

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

2. The provisions of paragraph 1 shall not

apply to income, other than income from im-
movable property as defined in paragraph 2 of
Article 6, if the recipient of such income, being
a resident of a Contracting State, carries on
business in the other Contracting State through
a permanent establishment situated therein and
the right or property in respect of which the in-
come is paid is effectively connected with such
permanent establishment. In such case the pro-
visions of Article 7 shall apply.

Article 21

Capital

1. Capital represented by immovable prop-

erty referred to in Article 6, owned by a resi-
dent of a Contracting State and situated in the
other Contracting State, may be taxed in that
other State.

2. Capital represented by movable property

forming part of the business property of a per-
manent establishment which an enterprise of a
Contracting State has in the other Contracting
State may be taxed in that other State.

3. Capital represented by ships and aircraft

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

SFS 2014:340

Best�mmelserna i denna punkt till�mpas i

fr�ga om f�rm�genhet som �gs av luftfartskon-
sortiet Scandinavian Airlines System (SAS),
men endast i fr�ga om den del av f�rm�genhe-
ten som motsvarar den andel i konsortiet som
innehas av SAS Sverige AB, den svenske del-
�garen i SAS.

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

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

5. Om, i enlighet med punkt 4 i denna arti-

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

Artikel 22

Undanr�jande av dubbelbeskattning

1. a) Om en person med hemvist i Georgien

f�rv�rvar inkomst eller innehar f�rm�genhet
som i enlighet med best�mmelserna i detta av-
tal f�r beskattas i Sverige, ska Georgien:

1) fr�n den personens inkomstskatt avr�kna

ett belopp motsvarande den inkomstskatt som
har erlagts i Sverige,

2) fr�n den personens f�rm�genhetsskatt av-

r�kna ett belopp motsvarande den f�rm�gen-
hetsskatt som har erlagts i Sverige.

S�dan avr�kning ska emellertid inte i n�got

fall �verstiga den skatt som skulle ha bel�pt p�
inkomsten och f�rm�genheten i enlighet med
till�mpliga regler och skattesatser i Georgien.

b) Om i enlighet med n�gon av best�mmel-

serna i detta avtal en person med hemvist i
Georgien f�rv�rvar inkomst eller innehar f�r-
m�genhet som �r undantagen fr�n beskattning i
Georgien f�r Georgien likv�l, vid ber�kningen
av skatten p� den personens �vriga inkomst
eller f�rm�genhet, beakta den undantagna in-
komsten eller f�rm�genheten.

With respect to capital owned by the air

transport consortium Scandinavian 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 Sverige AB, the Swedish
partner of SAS.

4. All other elements of capital of a resident

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

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 capi-
tal is not subject to a general tax on net capital
according to the laws of the first-mentioned
State.

Article 22

Elimination of double taxation

1. a) Where a resident of Georgia derives in-

come or owns capital which, in accordance
with the provisions of this Convention, may be
taxed in Sweden, Georgia shall allow:

(i) as a deduction from the tax on the income

of that resident, an amount equal to the income
tax paid in Sweden;

(ii) as a deduction from the tax on the capital

of that resident, an amount equal to the capital
tax paid in Sweden.

Such deduction in either case shall not, how-

ever, exceed the sums of the tax which would
have been accrued according to the rules and
rates on this income and capital effective in
Georgia.

b) Where in accordance with any provision

of the Convention income derived or capital
owned by a resident of a Georgia is exempt
from tax in Georgia, Georgia may neverthe-
less, in calculating the amount of tax on the re-
maining income or capital of such resident,
take into account the exempted income or capi-
tal.

SFS 2014:340

2. Betr�ffande Sverige ska dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

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

v�rvar inkomst som enligt georgisk lagstiftning
och i enlighet med best�mmelserna i detta avtal
f�r beskattas i Georgien, ska Sverige med be-
aktande av best�mmelserna i svensk lagstift-
ning betr�ffande avr�kning av utl�ndsk skatt
(�ven i den lydelse de framdeles kan f� genom
att �ndras utan att den allm�nna princip som
anges h�r �ndras) fr�n den svenska skatten p�
inkomsten avr�kna ett belopp motsvarande den
georgiska skatt som erlagts p� inkomsten.

b) Om en person med hemvist i Sverige er-

h�ller inkomst som i enlighet med detta avtal
beskattas endast i Georgien, f�r Sverige, vid
fastst�llande av skattesatsen f�r svensk pro-
gressiv skatt beakta den inkomst som ska be-
skattas endast i Georgien.

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

denna punkt �r utdelning fr�n bolag med hem-
vist i Georgien till bolag med hemvist i Sverige
undantagen fr�n svensk skatt enligt best�mmel-
serna i svensk lag om skattebefrielse f�r utdel-
ning som betalas till svenska bolag fr�n bolag i
utlandet.

d) Om en person med hemvist i Sverige

innehar f�rm�genhet, som enligt best�mmel-
serna i detta avtal f�r beskattas i Georgien, ska
Sverige fr�n skatten p� denna persons f�rm�-
genhet avr�kna ett belopp motsvarande den
f�rm�genhetsskatt som erlagts i Georgien. Av-
r�kningsbeloppet ska emellertid inte �verstiga
den del av den svenska f�rm�genhetsskatten,
ber�knad utan s�dan avr�kning, som bel�per p�
den f�rm�genhet som f�r beskattas i Georgien.

Artikel 23

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat ska

inte i den andra avtalsslutande staten bli f�re-
m�l f�r beskattning eller d�rmed sammanh�ng-

2. In the case of Sweden, double taxation

shall be avoided as follows:

a) Where a resident of Sweden derives in-

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

b) Where a resident of Sweden derives in-

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

c) Notwithstanding the provisions of subpar-

agraph a) of this paragraph, dividends paid by a
company which is a resident of Georgia to a
company which is a resident of Sweden shall
be exempt from Swedish tax according to the
provisions of Swedish law governing the ex-
emption of tax on dividends paid to Swedish
companies by companies abroad.

d) Where a resident of Sweden owns capital

which, in accordance with the provisions of
this Convention, may be taxed in Georgia,
Sweden shall allow as a deduction from the tax
on the capital of that resident an amount equal
to the capital tax paid in Georgia. Such deduc-
tion 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 Georgia.

Article 23

Non-discrimination

1. Nationals of a Contracting State shall not

be subjected in the other Contracting State to
any taxation or any requirement connected

SFS 2014:340

ande krav som �r av annat slag eller mer tyng-
ande �n den beskattning och d�rmed samman-
h�ngande krav som medborgare i denna andra
stat under samma f�rh�llanden �r eller kan bli
underkastad. Utan hinder 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.

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

retag i en avtalsslutande stat har i den andra av-
talsslutande staten, ska i denna andra stat inte
vara mindre f�rdelaktig �n beskattningen av
f�retag i denna andra stat, som bedriver verk-
samhet av samma slag. Denna best�mmelse an-
ses inte medf�ra skyldighet f�r en avtalsslu-
tande stat att medge personer med hemvist i
den andra avtalsslutande staten s�dant person-
ligt avdrag vid beskattningen, s�dan skattebe-
frielse eller skatteneds�ttning p� grund av ci-
vilst�nd eller f�rs�rjningsplikt som medges
personer med hemvist i den egna staten.

3. Utom i de fall d� best�mmelserna i artikel

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

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

tal 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�rmed sammanh�ngande
krav som �r av annat slag eller mer tyngande
�n den beskattning och d�rmed sammanh�ng-

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

2. The taxation on a permanent establish-

ment which an enterprise of a Contracting
State has in the other Contracting State shall
not be less favourably levied in that other State
than the taxation levied on enterprises of that
other State carrying on the same activities. This
provision shall not be construed as obliging a
Contracting State to grant to residents of the
other Contracting State any personal allow-
ances, reliefs and reductions for taxation pur-
poses on account of civil status or family re-
sponsibilities which it grants to its own resi-
dents.

3. Except where the provisions of paragraph

1 of Article 9, paragraph 4 of Article 11, or
paragraph 4 of Article 12, apply, interest, roy-
alties and other disbursements paid by an en-
terprise of a Contracting State to a resident of
the other Contracting State shall, for the pur-
pose of determining the taxable profits of such
enterprise, be deductible under the same condi-
tions as if they had been paid to a resident of
the first-mentioned State. Similarly, any debts
of an enterprise of a Contracting State to a resi-
dent of the other Contracting State shall, for the
purpose of determining the taxable capital of
such enterprise, be deductible under the same
conditions as if they had been contracted to a
resident of the first-mentioned State.

4. Enterprises of a Contracting State, the

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

SFS 2014:340

ande krav som annat liknande f�retag i den
f�rstn�mnda staten �r eller kan bli underkastat.

5. Utan hinder av best�mmelserna i artikel 2

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

Artikel 24

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutande

stat eller b�da avtalsslutande staterna vidtagit
�tg�rder som f�r honom medf�r eller kommer
att medf�ra beskattning som strider mot be-
st�mmelserna i detta avtal, kan han, utan att det
p�verkar hans r�tt att anv�nda sig av de r�tts-
medel som finns i dessa staters interna r�ttsord-
ningar, 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�mpning
av artikel 23 punkt 1, i den avtalsslutande stat
d�r han �r medborgare. Saken ska l�ggas fram
inom tre �r fr�n den tidpunkt d� personen i
fr�ga fick vetskap om den �tg�rd som givit
upphov till beskattning som strider mot be-
st�mmelserna i avtalet.

2. Om den beh�riga myndigheten finner in-

v�ndningen grundad men inte sj�lv kan f� till
st�nd en tillfredsst�llande l�sning, ska myndig-
heten s�ka l�sa fr�gan genom �msesidig �ver-
enskommelse med den beh�riga myndigheten i
den andra avtalsslutande staten i syfte att und-
vika beskattning som strider mot avtalet. �ver-
enskommelse som tr�ffats genomf�rs utan hin-
der av tidsgr�nser i de avtalsslutande staternas
interna lagstiftning.

3. De beh�riga myndigheterna i de avtalsslu-

tande staterna ska genom �msesidig �verens-
kommelse s�ka avg�ra sv�righeter eller tvi-
velsm�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. De beh�riga myndigheterna i de avtalsslu-

tande staterna kan tr�da i direkt f�rbindelse
med varandra i syfte att tr�ffa �verenskom-

of the first-mentioned State are or may be sub-
jected.

5. The provisions of this Article shall, not-

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

Article 24

Mutual agreement procedure

1. Where a person considers that the actions

of one or both of the Contracting States result
or will result for him in taxation not in accord-
ance with the provisions of this Convention, he
may, irrespective of the remedies provided by
the domestic law of those States, present his
case to the competent authority of the Con-
tracting State of which he is a resident or, if his
case comes under paragraph 1 of Article 23, to
that of the Contracting State of which he is a
national. The case must be presented within
three years from the first notification of the ac-
tion resulting in taxation not in accordance
with the provisions of the Convention.

2. The competent authority shall endeavour,

if the objection appears to it to be justified and
if it is not itself able to arrive at a satisfactory
solution, to resolve the case by mutual agree-
ment with the competent authority of the other
Contracting State, with a view to the avoidance
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.

3. The competent authorities of the Con-

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

4. The competent authorities of the Con-

tracting States may communicate with each
other directly for the purpose of reaching an

SFS 2014:340

melse i de fall som angivits i f�reg�ende punk-
ter.

Artikel 25

Utbyte av upplysningar

1. De beh�riga myndigheterna i de avtalsslu-

tande staterna ska utbyta s�dana upplysningar
som kan antas vara relevanta vid till�mpningen
av best�mmelserna i detta avtal eller f�r admi-
nistration eller verkst�llighet av intern lagstift-
ning i fr�ga om skatter av varje slag och be-
skaffenhet som tas ut f�r de avtalsslutande sta-
terna eller f�r deras politiska underavdelningar
eller lokala myndigheter, om beskattningen en-
ligt denna lagstiftning inte strider mot avtalet.
Utbytet av upplysningar begr�nsas inte av ar-
tiklarna 1 och 2.

2. Upplysningar som en avtalsslutande stat

tagit emot enligt punkt 1 ska behandlas som
hemliga p� samma s�tt som upplysningar som
erh�llits enligt den interna lagstiftningen i
denna stat och f�r yppas endast f�r personer el-
ler myndigheter (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 upplysningarna
vid offentlig r�tteg�ng eller i domstolsavg�ran-
den.

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

f�r inte skyldighet f�r en avtalsslutande stat att:

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

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

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

liga enligt lagstiftning eller sedvanlig adminis-
trativ praxis i denna avtalsslutande stat eller i
den andra avtalsslutande staten,

agreement in the sense of the preceding para-
graphs.

Article 25

Exchange of information

1. The competent authorities of the Con-

tracting States shall exchange such information
as is foreseeably relevant for carrying out the
provisions of this Convention or to the admin-
istration or enforcement of the domestic laws
concerning taxes of every kind and description
imposed on behalf of the Contracting States, or
of their political subdivisions or local authori-
ties, insofar as the taxation thereunder is not
contrary to the Convention. The exchange of
information is not restricted by Articles 1 and
2.

2. Any information received under para-

graph 1 by a Contracting State shall be treated
as secret in the same manner as information
obtained under the domestic laws of that State
and shall be disclosed only to persons or au-
thorities (including courts and administrative
bodies) concerned with the assessment or col-
lection of, the enforcement or prosecution in
respect of, the determination of appeals in rela-
tion to the taxes referred to in paragraph 1, or
the oversight of the above. Such persons or au-
thorities shall use the information only for such
purposes. They may disclose the information in
public court proceedings or in judicial deci-
sions.

3. In no case shall the provisions of para-

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

a) to carry out administrative measures at

variance with the laws and administrative prac-
tice of that or of the other Contracting State;

b) to supply information which is not obtain-

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

SFS 2014:340

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

f�rshemlighet, industri-, handels- eller yrkes-
hemlighet eller i n�ringsverksamhet nyttjat f�r-
faringss�tt eller upplysningar, vilkas �verl�m-
nande skulle strida mot allm�nna h�nsyn (ordre
public).

4. D� en avtalsslutande stat beg�r upplys-

ningar enligt denna artikel ska den andra av-
talsslutande staten anv�nda de medel som
denna stat f�rfogar �ver f�r att inh�mta de be-
g�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
avtalsslutande 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. Best�mmelserna i punkt 3 medf�r inte r�tt

f�r en avtalsslutande stat att v�gra att l�mna
upplysningar uteslutande d�rf�r att upplysning-
arna innehas av en bank, annan finansiell insti-
tution, ombud, representant eller f�rvaltare
eller d�rf�r att upplysningarna g�ller �gande-
r�tt i en person.

Artikel 26

Begr�nsning av f�rm�ner

Utan hinder av �vriga best�mmelser i detta

avtal, om

a) bolag med hemvist i en avtalsslutande stat

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

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

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

2) genom att vara huvudkontor, coordination

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

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

enligt lagstiftningen i denna stat �n inkomster

c) to supply information which would dis-

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

4. If information is requested by a Contract-

ing State in accordance with this Article, the
other Contracting State shall use its informa-
tion gathering measures to obtain the requested
information, even though that other State may
not need such information for its own tax pur-
poses. The obligation contained in the preced-
ing sentence is subject to the limitations of par-
agraph 3 but in no case shall such limitations
be construed to permit a Contracting State to
decline to supply information solely because it
has no domestic interest in such information.

5. In no case shall the provisions of para-

graph 3 be construed to permit 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 relates to ownership interests in a
person.

Article 26

Limitations of benefits

Notwithstanding any other provisions of this

Convention, where

a) a company that is a resident of a Contract-

ing State derives its income primarily from
other States

(i) from activities such as banking, shipping,

financing or insurance or

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

tion centre or similar entity providing adminis-
trative services or other support to a group of
companies which carry on business primarily
in other States; and

b) such income would bear a significantly

lower tax under the laws of that State than in-

SFS 2014:340

fr�n liknande verksamhet som bedrivs inom
denna stat eller genom att vara huvudkontor,
coordination centre eller liknande enhet som
tillhandah�ller administrativa eller andra tj�ns-
ter till en grupp av bolag som bedriver r�relse i
denna stat,

ska de best�mmelser i detta avtal som med-

ger undantag fr�n eller neds�ttning av skatt inte
till�mpas p� inkomst som s�dant bolag f�rv�r-
var och inte heller p� utdelning som betalas av
s�dant bolag.

Artikel 27

Medlemmar av diplomatisk beskickning och
konsulat

Best�mmelserna i detta avtal ber�r inte de

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

Artikel 28

Ikrafttr�dande

1. De avtalsslutande staterna ska skriftligen

p� diplomatisk v�g underr�tta varandra n�r de
�tg�rder vidtagits som enligt respektive stats
lagstiftning kr�vs f�r att detta avtal ska tr�da i
kraft.

2. Avtalet tr�der i kraft den trettionde dagen

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

a) i fr�ga om k�llskatter, p� belopp som be-

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

b) i fr�ga om andra skatter p� inkomst, och

skatter p� f�rm�genhet, p� skatt som p�f�rs f�r
beskattnings�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.

come from similar 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 companies which carry on business in
that State, as the case may be,

any provisions of this Convention conferring

an exemption or a reduction of tax shall not ap-
ply to the income of such company and to the
dividends paid by such company.

Article 27

Members of diplomatic missions and consular
posts

Nothing in this Convention shall affect the

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

Article 28

Entry into force

1. Each of the Contracting States shall notify

in written form the other through diplomatic
channels of the completion of the procedures
required by its law for the entry into force of
this Convention.

2. The Convention shall enter into force on

the thirtieth day after the receipt of the later of
these notifications and shall thereupon have ef-
fect

a) 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;

b) 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.

SFS 2014:340

Artikel 29

Upph�rande

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

upp av en avtalsslutande stat. Vardera avtals-
slutande staten kan p� diplomatisk v�g skriftli-
gen s�ga upp avtalet genom underr�ttelse h�-
rom minst sex m�nader f�re utg�ngen av n�got
kalender�r. I h�ndelse av s�dan upps�gning
upph�r avtalet att g�lla

a) i fr�ga om k�llskatter, p� belopp som be-

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

b) i fr�ga om andra skatter p� inkomst, och

skatter p� f�rm�genhet, p� skatt som p�f�rs f�r
beskattnings�r som b�rjar 1 januari det �r som
f�ljer n�rmast efter utg�ngen av sexm�naders-
perioden eller senare.

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Tbilisi den 6 november 2013, i

tv� exemplar p� svenska, georgiska och engel-
ska spr�ken, vilka �ger lika vitsord. I h�ndelse
av skiljaktigheter ska den engelska texten ha
f�retr�de.

F�r Sveriges regering

Diana Janse

F�r Georgiens regering

Nodar Khaduri

Article 29

Termination

This Convention shall remain in force until

terminated by a Contracting State. Either Con-
tracting 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:

a) 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;

b) 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.

In witness whereof the undersigned being

duly authorised thereto have signed this Con-
vention.

Done at Tbilisi this 6

th day of November

2013, in two copies, in the Swedish, Georgian
and English languages, each text being equally
authentic. In case of any divergence, the Eng-
lish text shall prevail.

For the Government of Sweden

Diana Janse

For the Government of Georgia

Nodar Khaduri

SFS 2014:340

Norstedts Juridik AB/Fritzes

Elanders Sverige AB, 2014

Protokoll

Vid tillf�llet f�r undertecknandet av avtalet

mellan Sveriges regering och Georgiens reger-
ing f�r undvikande av dubbelbeskattning och
f�rhindrande av skatteflykt betr�ffande skatter
p� inkomst och p� f�rm�genhet, har de avtals-
slutande staterna kommit �verens om att f�l-
jande best�mmelse ska utg�ra en integrerande
del av avtalet:

Med h�nvisning till avtalet:

S�vitt avser Georgien ska med uttrycket

politiska underavdelningar och lokala myn-
digheter f�rst�s administrative-territorial
units och local self governing authorities.

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Tbilisi den 6 november 2013, i

tv� exemplar p� svenska, georgiska och engel-
ska spr�ken, vilka �ger lika vitsord. I h�ndelse
av skiljaktigheter ska den engelska texten ha
f�retr�de.

F�r Sveriges regering

Diana Janse

F�r Georgiens regering

Nodar Khaduri

Protocol

At the moment of signing the Convention

between the Government of Sweden and the
Government of Georgia 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 that
the following provisions shall form an integral
part of the Convention:

With reference to the Convention:

In the case of Georgia, the term political

subdivisions or local authorities means ad-
ministrative-territorial units or local self gov-
erning authorities.

In witness whereof the undersigned being

duly authorised thereto have signed this Proto-
col.

Done at Tbilisi this 6

th day of November

2013, in two copies, in the Swedish, Georgian
and English languages, each text being equally
authentic. In case of any divergence, the Eng-
lish text shall prevail.

For the Government of Sweden

Diana Janse

For the Government of Georgia

Nodar Khaduri

;

Viktiga lagar inom skatterätten

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

JP Infonets skatterättsliga tjänster

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

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2014:340 Lag om skatteavtal mellan Sverige och Georgien

Viktiga lagar inom skatterätten

JP Infonets skatterättsliga tjänster

Om Lagboken.se