SFS 2015:666 Lag om skatteavtal mellan Sverige samt Storbritannien och Nordirland

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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 samt Storbritannien och Nordirland; utf�rdad den 12 november 2015. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och p� kapitalvinst som Sverige samt Storbritannien och Nordirland undertecknade den 26 mars 2015 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska. Den engelska texten och en svensk �vers�ttning av avtalet framg�r av bilagan 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 som 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, b) andra skatter p� inkomst, p� skatt som tas ut f�r beskattnings�r som b�r- jar den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare, c) skiljef�rfarande enligt artikel 23 i avtalet, fr�n och med den dag d� lagen tr�der i kraft oavsett vilket beskattnings�r �rendet g�ller, och d) informationsutbyte enligt artikel 24 i avtalet, p� beg�ran som framst�lls den dag d� lagen tr�der i kraft eller senare, oavsett till vilket �r beskattnings- anspr�ket �r att h�nf�ra. 3. Ett �rende kan inte bli f�rem�l f�r skiljef�rfarande enligt 2 c) tidigare �n tre �r efter lagens ikrafttr�dande. 4. Genom lagen upph�vs lagen (1983:898) om dubbelbeskattningsavtal mellan Sverige samt Storbritannien och Nordirland. 5. Den upph�vda lagen g�ller dock fortfarande i fr�ga om f�ljande: a) K�llskatter, p� belopp som betalas eller tillgodof�rs f�re den 1 januari det �r som f�ljer n�rmast efter den dag lagen tr�der i kraft. b) Andra skatter p� inkomst, p� skatt som tas ut f�r beskattnings�r som b�r- jar f�re den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft. 1 Prop. 2015/16:7, bet. 2015/16:SkU6, rskr. 2015/16:17. SFS 2015:666 Utkom fr�n trycket den 24 november 2015 </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 2015:666 c) Artikel 18 och artikel 19 punkt 2 i bilagan om en fysisk person omedel- bart f�re ikrafttr�dandet av avtalet av den 26 mars 2015 var mottagare av ut- betalning som omfattas av n�mnda best�mmelser och denne, i enlighet med avtalets artikel 29 punkt 5, valt att dessa �ldre best�mmelser, och inte best�m- melserna i artikel 17 i avtalet, ska till�mpas p� s�dan utbetalning. De �ldre be- st�mmelserna ska till�mpas fr�n och med det �r d� valet g�rs till dess valet �terkallas. N�r ett val har �terkallats kan inget nytt val g�ras. P� regeringens v�gnar MARGOT WALLSTR�M MAGDALENA ANDERSSON (Finansdepartementet) </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 2015:666 Bilaga (�vers�ttning) Convention between the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains The Government of the Kingdom of Sweden and the Government of the United Kingdom of Great Britain and Northern Ireland; Desiring to conclude a Convention for the avoidance of double taxation and the preven- tion of fiscal evasion with respect to taxes on income and on capital gains; 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. For the purposes of this Convention, in- come, profit or gain derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under the tax law of either Contracting State shall be considered to be income, profit or gain of a resident of a Contracting State but only to the extent that the income, profit or gain is treated, for purposes of taxation by that State, as the income, profit or gain of a resident of that State. In no case shall the provisions of this paragraph be con- strued so as to restrict in any way a Contracting States right to tax the income, profit or gain of the residents of that State. Article 2 Taxes covered 1. This Convention shall apply to taxes on income and on capital gains imposed on behalf Avtal mellan Konungariket Sverige och F�renade konungariket Storbritannien och Nordirland f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och p� kapitalvinst Konungariket Sveriges regering och F�ren- ade konungariket Storbritannien och Nordir- lands regering, som �nskar ing� ett avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatte- flykt betr�ffande skatter p� inkomst och p� kapitalvinst, 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. Vid till�mpning av detta avtal ska inkomst eller vinst som f�rv�rvas av eller genom en person vars inkomst eller vinst enligt lagstift- ningen i endera avtalsslutande staten �r f�re- m�l f�r del�garbeskattning, anses f�rv�rvad av en person med hemvist i en av de avtalsslu- tande staterna till den del som inkomsten eller vinsten, enligt skattelagstiftningen i denna stat, behandlas som inkomst eller vinst hos en per- son med hemvist i staten i fr�ga. Best�mmel- serna i denna punkt begr�nsar inte p� n�got s�tt en avtalsslutande stats r�tt att beskatta inkomst eller vinst f�rv�rvad av person med hemvist i denna stat. Artikel 2 Skatter som omfattas av avtalet 1. Detta avtal till�mpas p� skatter p� in- komst och p� kapitalvinst som p�f�rs f�r en av- </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 2015:666 of a Contracting State or of its political sub- divisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on in- come and on capital gains all taxes imposed on total income or on elements of income, includ- ing taxes on gains from the alienation of mov- able or immovable property, as well as taxes on capital appreciation. 3. The taxes to which the Convention shall apply are: a) 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.); and (v) the municipal income tax (den kommu- nala inkomstskatten); (hereinafter referred to as Swedish tax); b) in the United Kingdom: (i) the income tax; (ii) the corporation tax; and (iii) the capital gains tax; (hereinafter referred to as United Kingdom 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. talsslutande 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� kapital- vinst f�rst�s alla skatter som tas ut p� inkomst i dess helhet eller p� delar av inkomst, d�ri inbe- gripet skatter p� vinst p� grund av �verl�telse av l�s eller fast egendom, samt skatter p� v�r- destegring. 3. De skatter p� vilka detta avtal till�mpas �r: a) i Sverige: 1) den statliga inkomstskatten, 2) kupongskatten, 3) den s�rskilda inkomstskatten f�r utom- lands bosatta, 4) den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., och 5) den kommunala inkomstskatten, (i det f�ljande ben�mnd svensk skatt); b) i F�renade konungariket Storbritannien och Nordirland: 1) inkomstskatten, 2) bolagsskatten, och 3) kapitalvinstskatten, (i det f�ljande ben�mnd brittisk 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. </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 2015:666 Article 3 General definitions 1. For the purposes of this Convention, un- less the context otherwise requires: a) 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; b) the term United Kingdom means Great Britain and Northern Ireland but, when used in a geographical sense, means the territory and territorial sea of Great Britain and Northern Ireland and the areas beyond that territorial sea over which Great Britain and Northern Ireland exercise sovereign rights or jurisdiction in ac- cordance with their domestic law and interna- tional law; c) the terms a Contracting State and the other Contracting State mean Sweden or the United Kingdom, 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 except when the ship or aircraft is operated solely between places in a Contracting State and the enterprise that operates the ship or aircraft is not an enter- prise of that State; 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) 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 ju- risdiktion, b) F�renade konungariket avser Storbri- tannien och Nordirland men, n�r uttrycket an- v�nds i en geografisk betydelse, inbegriper Storbritannien och Nordirlands territorium och territorialhav och varje omr�de bel�get utanf�r Storbritannien och Nordirlands territorialhav �ver vilka Storbritannien och Nordirland i �verensst�mmelse med dess lagstiftning och folkr�ttens regler ut�var suver�na r�ttigheter eller jurisdiktion, c) en avtalsslutande stat och den andra avtalsslutande staten avser Sverige eller F�r- enade konungariket, beroende p� samman- hanget, 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 avser f�retag som bedrivs av en person med hemvist i en avtalsslutande stat, respektive f�retag som bedrivs av person med hemvist i den andra av- talsslutande staten, h) internationell trafik avser transport med skepp eller luftfartyg utom d� skeppet eller luftfartyget anv�nds uteslutande mellan platser i en avtalsslutande stat av ett f�retag som inte �r ett f�retag i denna stat, </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 2015:666 i) the term competent authority means: (i) in Sweden, the Minister of Finance, his authorised representative or the authority which is designated as a competent authority for the purposes of this Convention; (ii) in the United Kingdom, the Commis- sioners for Her Majestys Revenue and Cus- toms or their authorised representative; j) the term national means: (i) in relation to Sweden, any individual pos- sessing the nationality of Sweden and any legal person, partnership or association deriving its status as such from the laws in force in Swe- den; (ii) in relation to the United Kingdom, any British citizen, or any British subject not pos- sessing the citizenship of any other Common- wealth country or territory, provided he has the right of abode in the United Kingdom; and any legal person, partnership or association deriv- ing its status as such from the laws in force in the United Kingdom; 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, place of in- i) beh�rig myndighet avser: 1) i Sverige, finansministern, dennes befull- m�ktigade ombud eller den myndighet �t vil- ken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, 2) i F�renade konungariket, the Commissi- oners for Her Majestys Revenue and Cus- toms eller deras befullm�ktigade ombud, j) medborgare, avser: 1) i Sverige, fysisk person som �r svensk medborgare samt juridisk person, handelsbolag eller annan sammanslutning som bildats enligt g�llande svensk lag, 2) i F�renade konungariket, brittisk medbor- gare eller brittisk person som inte innehar med- borgarskap i n�gon annan stat, eller annat terri- torium, i samv�ldet, under f�ruts�ttning att per- sonen i fr�ga har r�tt att vistas i F�renade kon- ungariket, samt juridisk person, handelsbolag eller annan sammanslutning som bildats enligt g�llande brittisk lag, 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, </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 2015:666 corporation or any other criterion of a similar nature, and also includes that State and any governmental body or agency, political subdi- vision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of in- come or capital gains from sources in that State. 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 does not have a permanent home available to him in either State, he shall be deemed to be a resident 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, then the competent authorities of the Contracting States shall endeavour to determine by mutual agree- ment the Contracting State of which that per- son shall be deemed to be a resident for the purposes of this Convention. In the absence of a mutual agreement by the competent authori- ties of the Contracting States, the person shall not be considered a resident of either Contract- ing State for the purposes of claiming any plats f�r bildande, eller annan liknande om- st�ndighet och innefattar ocks� denna stat, dess offentligr�ttsliga organ eller institutioner, poli- tiska underavdelningar eller lokala myndighe- ter. Detta uttryck inbegriper emellertid inte person som �r skattskyldig i denna stat endast f�r inkomst eller kapitalvinst fr�n k�lla i denna stat. 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 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 el- ler om han inte �r medborgare i n�gon av dem, ska de beh�riga myndigheterna i de avtalsslu- tande staterna avg�ra fr�gan genom �msesidig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, ska de beh�riga myndigheterna i de avtalsslutande staterna ge- nom �msesidig �verenskommelse s�ka avg�ra i vilken avtalsslutande stat personen ska anses ha sitt hemvist vid till�mpningen av detta avtal. I avsaknad av en �msesidig �verenskommelse mellan de beh�riga myndigheterna i de avtals- slutande staterna ska personen inte anses ha hemvist i n�gondera avtalsslutande stat i syfte att beg�ra andra f�rm�ner enligt detta avtal �n </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 2015:666 benefits provided by the Convention, except those provided by Articles 21, 22 and 23. 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 establishment 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; 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; de som f�ljer av artiklarna 21, 22 och 23. 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, 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 aff�rsverksamhet uteslutande f�r ink�p av va- ror eller inh�mtande av upplysningar f�r f�re- taget, 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, </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 2015:666 f) an installation project carried on by an enterprise of a Contracting State in the other Contracting State in connection with delivery of machinery or equipment produced 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 enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enter- prise shall be deemed to have a permanent establishment 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 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. f) ett installationsprojekt som ett f�retag i en avtalsslutande stat bedriver i den andra avtals- slutande staten i samband med leverans av ma- skiner eller utrustning som har tillverkats av f�retaget, g) innehavet av stadigvarande plats f�r aff�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- nom f�rmedling av m�klare, kommission�r el- ler annan oberoende representant, under f�rut- s�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. </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 2015:666 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 natural 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. Article 7 Business profits 1. Profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent estab- lishment situated therein. If the enterprise car- ries on business as aforesaid, the profits that are attributable to the permanent establishment in accordance with the provisions of paragraph 2 may be taxed in that other State. 2. For the purposes of this Article and Arti- cle 21, the profits that are attributable in each Contracting State to the permanent establish- 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. 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 inkomst som �r h�nf�rlig till det fasta driftst�llet i enlighet med best�mmelserna i punkt 2 beskattas i den andra staten. 2. Vid till�mpningen av denna artikel och ar- tikel 21 ska den inkomst som i vardera avtals- slutande staten �r h�nf�rlig till det fasta drift- </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 2015:666 ment referred to in paragraph 1 are the profits it might be expected to make, in particular in its dealings with other parts of the enterprise, if it were a separate and independent enterprise en- gaged in the same or similar activities under the same or similar conditions, taking into ac- count the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise. 3. Where, in accordance with paragraph 2, a Contracting State adjusts the profits that are at- tributable to a permanent establishment of an enterprise of one of the Contracting States and taxes accordingly profits of the enterprise that have been charged to tax in the other State, that other State shall, to the extent necessary to eliminate double taxation on these profits, make an appropriate adjustment if it agrees with the adjustment made by the first-men- tioned State; if the other Contracting State does not so agree, the Contracting States shall en- deavour to eliminate any double taxation re- sulting therefrom by mutual agreement. 4. Where profits include items of income or capital gains which are dealt with separately in other Articles of this Convention, then the pro- visions of those Articles shall not be affected by the provisions of this Article. Article 8 Shipping and air transport 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. 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 st�llet som avses i punkt 1 vara den inkomst som det kan antas att driftst�llet skulle ha f�r- v�rvat, s�rskilt med avseende p� driftst�llets mellanhavanden med andra delar av f�retaget, om det hade varit ett frist�ende f�retag som be- drivit verksamhet av samma eller liknande slag under samma eller liknande villkor, med beak- tande av de funktioner som utf�rts, tillg�ngar som anv�nts och risker som f�retaget har tagit genom det fasta driftst�llet och genom andra delar av f�retaget. 3. I fall d� en avtalsslutande stat, i enlighet med punkt 2, justerar de inkomster som �r h�n- f�rliga till ett fast driftst�lle f�r ett f�retag med hemvist i en av de avtalsslutande staterna och d�rmed beskattar f�retaget f�r inkomst som har beskattats i den andra staten, ska denna andra stat, i den utstr�ckning som �r n�dv�ndigt f�r att undvika dubbelbeskattning av dessa in- komster, genomf�ra vederb�rlig justering om den inst�mmer med den justering som gjorts av den f�rstn�mnda staten. Om den andra avtals- slutande staten inte inst�mmer ska de avtalsslu- tande staterna s�ka undanr�ja eventuell dub- belbeskattning till f�ljd av detta genom �mse- sidig �verenskommelse. 4. Ing�r i inkomst av r�relse inkomst eller kapitalvinst som behandlas s�rskilt i andra ar- tiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av best�mmelserna i denna artikel. Artikel 8 Sj�fart och luftfart 1. Inkomst som f�rv�rvas av f�retag i en av- talsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik 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 en- dast i fr�ga om den del av inkomsten som mot- svarar den andel av konsortiet som innehas av </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 2015:666 consortium by SAS Sverige AB, the Swedish partner of SAS. 3. For the purposes of this Article, profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic include: a) profits from the rental on a bareboat basis of ships or aircraft; and b) profits from the use, maintenance or rental of containers (including trailers and re- lated equipment for the transport of containers) used for the transport of goods or merchandise; where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in interna- tional traffic by that enterprise. 4. 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 SAS Sverige AB, den svenske del�garen i SAS. 3. Vid till�mpningen av denna artikel inne- fattas i inkomst som f�rv�rvas av f�retag i en avtalsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik, a) inkomst som f�rv�rvas genom uthyrning av obemannade skepp eller luftfartyg, och b) inkomst som f�rv�rvas genom anv�nd- ning, underh�ll eller uthyrning av containrar (d�ri inbegripet sl�pvagnar och annan utrust- ning f�r transport av containrar) som anv�nds f�r transport av gods eller varor, under f�ruts�ttning att s�dan uthyrning eller s�dan anv�ndning, underh�ll eller uthyrning �r av underordnad betydelse i f�rh�llande till f�- retagets anv�ndning av skepp eller luftfartyg i internationell trafik. 4. 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 </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 2015:666 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 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, dividends paid by a company which is a resident of a Contracting State may also be taxed in that State and according to its laws, but if the beneficial owner of the divi- dends is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the dividends. However, if the beneficial owner is a company which controls, directly or indirectly, at least 10 per cent of the voting power of the company paying the dividends, the dividends shall be ex- empt from tax in the Contracting State of which the company paying the dividends is a resident. Notwithstanding the previous provisions of this paragraph, where dividends are paid out of income (including gains) derived directly or in- directly from immovable property within the 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, 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. Utdelning fr�n bolag med hemvist i en av- talsslutande stat f�r emellertid beskattas �ven i denna stat, enligt lagstiftningen i denna stat, men om den som har r�tt till utdelningen �r en person med hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga 5 procent av ut- delningens bruttobelopp. S�dan utdelning ska emellertid vara undantagen fr�n beskattning i den stat d�r bolaget som betalar utdelningen har hemvist, om den som har r�tt till utdel- ningen �r ett bolag som kontrollerar, direkt el- ler indirekt, minst 10 procent av det utdelande bolagets r�stetal. S�vitt avser utdelning som betalas fr�n in- komst (inklusive vinst) som direkt eller indi- rekt f�rv�rvas fr�n s�dan fast egendom som av- ses i artikel 6 av ett �tagande om kollektiva in- </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 2015:666 meaning of Article 6 by an investment vehicle which distributes most of this income annually and whose income from such immovable prop- erty is exempted from tax, the tax so charged shall not exceed 15 per cent of the gross amount of the dividends. 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 any other item which is treated as in- come from shares by the taxation laws of the 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 company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other State. 6. No relief shall be available under this Ar- ticle if it was the main purpose or one of the main purposes of any person concerned with vesteringar som �rligen delar ut �verv�gande delen av dess inkomst och vars inkomst fr�n s�dan fast egendom �r undantagen fr�n beskatt- ning f�r utan hinder av f�reg�ende best�m- melser i denna punkt skatten inte �verstiga 15 procent av utdelningens bruttobelopp. 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 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. 6. L�ttnader enligt denna artikel ska inte er- h�llas om det huvudsakliga syftet eller ett av de huvudsakliga syftena, hos n�gon person som </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 2015:666 the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment. 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 shall not be regarded as interest for the purpose of this Article. The term shall not include any item which is treated as a dividend under the provisions of Article 10. 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 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 interest paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such rela- har inflytande �ver tillskapandet eller place- ringen av de aktier eller andra r�ttigheter p� grund av vilka utdelningen betalas, �r att uppn� f�rm�n av denna artikel genom s�dant tillska- pande eller s�dan placering. 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- papper, obligationer eller debentures. Straffav- gift p� grund av sen betalning anses inte som r�nta vid till�mpningen av denna artikel. Ut- trycket innefattar inte s�dana inkomster som behandlas som utdelning enligt best�mmel- serna i artikel 10. 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- </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 2015:666 tionship, the provisions of this Article shall ap- ply only to the last-mentioned amount. In such case, the excess part of the payments shall re- main taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. 5. No relief shall be available under this Ar- ticle if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take ad- vantage of this Article by means of that crea- tion or assignment. 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 (know-how) concerning industrial, commercial or scientific experience. 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 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. 5. L�ttnader enligt denna artikel ska inte er- h�llas om det huvudsakliga syftet eller ett av de huvudsakliga syftena, hos n�gon person som har inflytande �ver tillskapandet eller place- ringen av den fordran p� grund av vilka r�ntan betalas, �r att uppn� f�rm�n av denna artikel genom s�dant tillskapande eller s�dan place- ring. Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslutande stat och som en person med hemvist i den an- dra avtalsslutande staten har r�tt till, beskattas 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 el- ler hemlig tillverkningsmetod, eller f�r upplys- ning (know-how) om erfarenhetsr�n av indu- striell, kommersiell 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 </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 2015:666 between both of them and some other person, the amount of the royalties paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such rela- tionship, the provisions of this Article shall ap- ply only to the last-mentioned amount. In such case, the excess part of the payments shall re- main taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. 5. No relief shall be available under this Ar- ticle if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in re- spect of which the royalties are paid to take ad- vantage of this Article by means of that crea- tion or assignment. 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 derived by a resident of a Contract- ing State from the alienation of shares, other than shares in which there is substantial and regular trading on a Stock Exchange, or com- parable interests, deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Con- tracting State may be taxed in that other State. 3. 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- 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. 5. L�ttnader enligt denna artikel ska inte er- h�llas om det huvudsakliga syftet eller ett av de huvudsakliga syftena, hos n�gon person som har inflytande �ver tillskapandet eller place- ringen av r�ttigheterna p� grund av vilka royal- tyn betalas, �r att uppn� f�rm�n av denna arti- kel genom s�dant tillskapande eller s�dan pla- cering. Artikel 13 Kapitalvinst 1. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslu- tande staten, f�r beskattas i denna andra stat. 2. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av andelar eller liknande r�ttigheter som inte i v�sentlig omfattning och regelm�ssigt oms�tts p� en aktieb�rs, vars v�rde till mer �n 50 procent, direkt eller indirekt, kan h�nf�ras till fast egendom som �r bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 3. 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 </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 2015:666 ment (alone or with the whole enterprise), may be taxed in that other State. 4. Gains that an enterprise of a Contracting State that operates ships or aircraft in interna- tional traffic derives from the alienation of such ships or aircraft, or from movable prop- erty pertaining to the operation of such ships or aircraft, shall be taxable only in that Contract- ing 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. 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 shares or other rights in a company, or of interests in a partnership or trust derived by an individual who has been a resident of a Contracting State and who has become a resident of the other Contracting State, may be taxed in the first- mentioned State if the alienation of the prop- erty occurs at any time during the seven years next following the date on which the individual has ceased to be a resident of the first-men- tioned State. The gain so taxed shall not in- clude the gain, if any, that accrues during the period during which the individual is or was a resident of the other Contracting 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 driftst�lle (f�r sig eller tillsammans med hela f�retaget). 4. Vinst, som f�rv�rvas av ett f�retag i av- talsslutande stat f�rv�rvar p� grund av �verl�- 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 avtals- slutande 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. 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 �verl�telse av andelar eller liknande r�ttigheter i bolag, eller andelar i handelsbolag eller stiftelse (trust) som f�r- v�rvas av en fysisk person som har haft hem- vist i en avtalsslutande stat och som 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 sker vid n�got tillf�lle under de sju �r som f�ljer n�rmast efter den tidpunkt d� den fysiska per- sonen har upph�rt att ha hemvist i den f�rst- n�mnda staten. S�dan vinst ska dock inte inklu- dera eventuell vinst som har uppkommit under den tid personen har haft hemvist i den andra avtalsslutande 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- </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 2015:666 State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of para- graph 1, remuneration derived by a resident of a Contracting State in respect of an employ- ment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) the recipient is present in the other 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 by a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft operated in international traffic (other than aboard a ship or aircraft operated solely within the other Contracting State) shall be taxable only in that State. 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 Article 14, income derived by a resident of a Contract- tande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet be- skattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r f�r arbete 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 ska ers�ttning som en person med hemvist i en avtalsslutande stat uppb�r f�r ar- bete som utf�rs ombord p� skepp eller luftfar- tyg som anv�nds i internationell trafik (i andra fall �n ombord p� skepp eller luftfartyg som anv�nds uteslutande mellan platser i den andra avtalsslutande staten) beskattas endast i denna stat. Artikel 15 Styrelsearvode Styrelsearvode och annan lik-nande 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 artikel 14 f�r inkomst, som person med hemvist i en </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 2015:666 ing State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Con- tracting State, may be taxed in that other State. 2. Where income in respect of personal ac- tivities exercised by an entertainer or a sports- man in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Article 14, be taxed in the Con- tracting State in which the activities of the en- tertainer or sportsman are exercised. Article 17 Pensions, annuities and similar payments 1. Pensions and other similar remuneration (including annuities) arising in a Contracting State, and disbursements under the Social Se- curity legislation of a Contracting State may be taxed in that 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 money's worth. 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 avtalsslutande stat f�rv�rvar genom sin person- liga verksamhet i den andra avtalsslutande sta- ten 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 artikel 14, beskattas i den avtalsslutande stat d�r artisten eller sportut�varen bedriver verk- samheten. Artikel 17 Pensioner, livr�ntor och liknande betalningar 1. Pension och annan liknande ers�ttning (inklusive livr�nta) som h�rr�r fr�n en avtals- slutande stat samt utbetalningar enligt social- f�rs�kringslagstiftningen i en avtalsslutande stat f�r beskattas i denna stat. 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. 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 </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 2015:666 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 serv- ices; and is subject to tax in that State on such sal- aries, wages and other similar remuneration. 2. The provisions of Articles 14, 15 and 16 shall apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. Article 19 Students 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. Article 20 Other income 1. Items of income beneficially owned by a resident of a Contracting State, wherever aris- ing, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. Notwithstanding the provisions of para- graph 1, where an amount of income is paid to a resident of a Contracting State out of income received by trustees or personal representatives administering the estates of deceased persons and those trustees or personal representatives are residents of the other Contracting State, that amount shall be treated as arising from the 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, samt beskattas i denna stat f�r s�dan l�n och annan liknande ers�ttning. 2. Best�mmelserna i artiklarna 14, 15 och 16 till�mpas p� l�n och annan liknande ers�ttning som betalas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en avtals- slutande stat, en av dess politiska underavdel- ningar eller lokala myndigheter. Artikel 19 Studerande Studerande eller aff�rspraktikant som har el- ler omedelbart f�re vistelsen i en avtalsslu- tande stat hade hemvist i den andra avtalsslu- tande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin undervisning eller praktik, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppeh�lle, sin under- visning eller praktik, om beloppen h�rr�r fr�n k�lla utanf�r denna stat. Artikel 20 Annan inkomst 1. Inkomst som person med hemvist i en av- talsslutande stat har r�tt till 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. Utan hinder av best�mmelserna i punkt 1 ska belopp, som betalas till person med hem- vist i en avtalsslutande stat fr�n inkomst som har uppburits av f�rvaltare eller personliga re- presentanter som f�rvaltar d�dsbon med hem- vist i den andra avtalsslutande staten, anses h�rr�ra fr�n samma k�lla och i samma propor- tioner som den inkomst som uppburits av f�r- </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 2015:666 same sources, and in the same proportions, as the income received by the trustees or personal representatives out of which that amount is paid. Any tax paid by the trustees or personal re- presentatives in respect of the income paid to the beneficiary shall be treated as if it had been paid by the beneficiary. 3. 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 beneficial owner of such in- come, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situ- ated therein and the right or property in respect of which the income is paid is effectively con- nected with such permanent establishment. In such case the provisions of Article 7 shall ap- ply. 4. Where, by reason of a special relationship between the resident referred to in paragraph 1 and some other person, or between both of them and some third person, the amount of the income referred to in that paragraph exceeds the amount (if any) which would have been agreed upon between them in the absence of such a relationship, the provisions of this Arti- cle shall apply only to the last-mentioned amount. In such case, the excess part of the in- come shall remain taxable according to the laws of each Contracting State, due regard be- ing had to the other applicable provisions of this Convention. 5. No relief shall be available under this Ar- ticle if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in re- spect of which the income is paid to take ad- vantage of this Article by means of that crea- tion or assignment. valtarna eller de personliga representanterna och fr�n vilken betalning sker. Skatt som har betalats av f�rvaltare eller per- sonliga representanter p� inkomst som betalas till f�rm�nstagare ska anses vara betald av f�r- m�nstagaren. 3. Best�mmelserna i punkt 1 till�mpas inte p� annan inkomst, �n inkomst av fast egendom som avses i artikel 6 punkt 2, om den som har r�tt till inkomsten har hemvist i en avtalsslu- tande stat och bedriver r�relse i den andra av- talsslutande staten fr�n d�r bel�get fast drift- st�lle samt den r�ttighet eller egendom i fr�ga om vilken inkomsten betalas �ger verkligt sam- band med det fasta driftst�llet. I s�dant fall till- l�mpas best�mmelserna i artikel 7. 4. D�, p� grund av s�rskilda f�rbindelser mellan den person med hemvist som avses i punkt 1 och n�gon annan person eller mellan dem b�da och annan person, den inkomst som avses i n�mnda punkt �verstiger det belopp som skulle ha avtalats mellan dem om s�dana f�rbindelser inte f�relegat, till�mpas best�m- melserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslu- tande staten med iakttagande av �vriga best�m- melser i avtalet. 5. L�ttnader enligt denna artikel ska inte er- h�llas om det huvudsakliga syftet eller ett av de huvudsakliga syftena, hos n�gon person som har inflytande �ver tillskapandet eller place- ringen av r�ttigheterna p� grund av vilka in- komsterna betalas, �r att uppn� f�rm�n av denna artikel genom s�dant tillskapande eller s�dan placering. </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 2015:666 Article 21 Elimination of double taxation 1. 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 the United King- dom and in accordance with the provisions of this Convention may be taxed in the United Kingdom, Sweden shall allow subject to the provisions of the laws of Sweden concerning credit for foreign tax (as they 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 United Kingdom tax paid in respect 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 the United Kingdom, Sweden may, when deter- mining the graduated rate of Swedish tax, take into account the income which shall be taxable only in the United Kingdom. c) Notwithstanding the provisions of subpar- agraph a) of this paragraph, dividends paid by a company which is a resident of the United Kingdom to a company which is a resident of Sweden shall be exempt from Swedish tax ac- cording to the provisions of Swedish law gov- erning the exemption of tax on dividends paid to Swedish companies by companies abroad. 2. Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax paya- ble in a territory outside the United Kingdom or, as the case may be, regarding the exemption from United Kingdom tax of a dividend arising in a territory outside the United Kingdom or of the profits of a permanent establishment situ- ated in a territory outside the United Kingdom (which shall not affect the general principle hereof): a) Swedish tax payable under the laws of Sweden and in accordance with this Conven- Artikel 21 Undvikande av dubbelbeskattning 1. 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 lagstiftning i F�r- enade konungariket och i enlighet med best�m- melserna i detta avtal f�r beskattas i F�renade konungariket, ska Sverige med beaktande av best�mmelserna i svensk lagstiftning betr�f- fande avr�kning av utl�ndsk skatt (�ven i den lydelse de framledes kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) fr�n den svenska skatten p� inkom- sten avr�kna ett belopp motsvarande den skatt i F�renade konungariket som erlagts p� inkom- sten. b) Om en person med hemvist i Sverige f�r- v�rvar inkomst som i enlighet med detta avtal beskattas endast i F�renade konungariket, f�r Sverige, vid fastst�llande av skattesatsen f�r svensk progressiv skatt beakta den inkomst som ska beskattas endast i F�renade konunga- riket. c) Utan hinder av best�mmelserna i a) i denna punkt �r utdelning fr�n bolag med hem- vist i F�renade konungariket till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt best�mmelserna i svensk lag om skatte- befrielse f�r utdelning som betalas till svenska bolag fr�n bolag i utlandet. 2. I enlighet med F�renade konungarikets lagstiftning ang�ende avr�kning fr�n skatt i F�renade konungariket av skatt som betalas i annan stat, eller undantagande fr�n skatt i F�r- enade konungariket g�llande utdelning med k�lla i annan stat eller inkomst fr�n fast drift- st�lle bel�get i annan stat (vilken lagstiftning inte ska p�verka den allm�nna princip som anges h�r) g�ller f�ljande: a) svensk skatt, som enligt svensk lagstift- ning och i �verensst�mmelse med detta avtal </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 2015:666 tion, whether directly or by deduction, on prof- its, income or chargeable gains from sources within Sweden (excluding in the case of a divi- dend tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any United Kingdom tax com- puted by reference to the same profits, income or chargeable gains by reference to which the Swedish tax is computed; b) a dividend which is paid by a company which is a resident of Sweden to a company which is a resident of the United Kingdom shall be exempted from United Kingdom tax when the exemption is applicable and the con- ditions for exemption under the law of the United Kingdom are met; c) the profits of a permanent establishment in Sweden of a company which is a resident of the United Kingdom shall be exempted from United Kingdom tax when the exemption is ap- plicable and the conditions for exemption un- der the law of the United Kingdom are met; d) in the case of a dividend not exempted from tax under subparagraph b) above which is paid by a company which is a resident of Swe- den to a company which is a resident of the United Kingdom and which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividend, the credit mentioned in subparagraph a) above shall also take into account the Swedish tax payable by the company in respect of its profits out of which such dividend is paid. 3. For the purposes of paragraphs 1 and 2, profits, income and gains owned by a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State. 4. Where a resident of a Contracting State derives gains which may be taxed in the other Contracting State under the provisions of para- graph 6 of Article 13, and those gains are in re- spect of: betalas, antingen direkt eller genom avdrag, p� inkomst eller skattepliktig kapitalvinst fr�n k�lla i Sverige (med undantag, i fr�ga om ut- delning, av skatt p� vinst av vilken utdelningen betalas), avr�knas fr�n varje skatt i F�renade konungariket, som bel�per p� samma inkomst eller skattepliktiga kapitalvinst f�r vilken den svenska skatten ber�knats, b) utdelning fr�n bolag med hemvist i Sve- rige till bolag med hemvist i F�renade konung- ariket ska vara undantagen fr�n skatt i F�ren- ade konungariket n�r undantagandet �r till�mp- ligt och villkoren f�r undantagande enligt lag- stiftning i F�renade konungariket �r uppfyllda, c) inkomst som f�rv�rvas av ett fast drift- st�lle i Sverige f�r ett bolag med hemvist i F�r- enade konungariket ska vara undantagen fr�n skatt i F�renade konungariket n�r undanta- gande �r till�mpligt och n�r villkoren f�r un- dantagande enligt lagstiftning i F�renade konungariket �r uppfyllda, d) om utdelning som inte �r undantagen fr�n skatt enligt punkt b) ovan betalas av ett bolag med hemvist i Sverige till ett bolag med hem- vist i F�renade konungariket som kontrollerar, direkt eller indirekt, minst 10 procent av det ut- delande bolagets r�stetal, ska den svenska skatt som bolaget erlagt p� vinst av vilken utdel- ningen betalas beaktas vid avr�kningen enligt a) i denna punkt. 3. Vid till�mpningen av punkterna 1 och 2 ska inkomst eller vinst som f�rv�rvas av per- son med hemvist i en avtalsslutande stat och som enligt detta avtal f�r beskattas i den andra avtalsslutande staten anses h�rr�ra fr�n denna andra stat. 4. Om en person med hemvist i en avtalsslu- tande stat uppb�r vinst som f�r beskattas i den andra avtalsslutande staten enligt best�mmel- serna i artikel 13 punkt 6, och s�dan vinst �r h�nf�rlig till: </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 2015:666 a) shares or comparable interests referred to in paragraph 2 of Article 13, and the immova- ble property in question is situated in the first- mentioned Contracting State, or b) shares referred to in paragraph 7 of Arti- cle 26, and the rights in question are to assets to be produced by the exploration or exploitation of the sea-bed and subsoil and their natural re- sources situated in the first-mentioned Con- tracting State that other Contracting State shall allow, un- der the provisions of paragraphs 1 or 2, as the case may be, a deduction of, or a credit for, the tax paid on that gain in the first-mentioned Contracting State. Article 22 Non-discrimination 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. 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. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 4 or 5 of Article 11, paragraph 4 or 5 of Article 12, or paragraph 4 or 5 of Article 20 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of de- termining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first- mentioned State. a) s�dana andelar eller liknande r�ttigheter som avses i artikel 13 punkt 2 och den fasta egendomen i fr�ga �r bel�gen i den f�rst- n�mnda avtalsslutande staten, eller b) s�dana andelar som avses i artikel 26 punkt 7, och r�ttigheterna i fr�ga �r h�nf�rliga till tillg�ngar som ska utvinnas genom utfors- kandet eller utnyttjandet av havsbottnen och dess underlag eller av dessas naturtillg�ngar, bel�gna i den f�rstn�mnda avtalsslutande sta- ten, ska den andra avtalsslutande staten enligt best�mmelserna i punkterna 1 och 2 medge av- drag eller avr�kning f�r den skatt som har beta- lats p� vinsten i den f�rstn�mnda avtalsslu- tande staten. Artikel 22 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- 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 avtalsslutande stat under samma f�rh�llanden �r eller kan bli underkastad. 2. Beskattningen av ett fast driftst�lle, som f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, ska i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av ett f�retag i denna andra stat, som bedriver verksamhet av samma slag. 3. Utom i de fall d� best�mmelserna i artikel 9 punkt 1, artikel 11 punkterna 4 eller 5, artikel 12 punkterna 4 eller 5, eller artikel 20 punk- terna 4 eller 5 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtals- slutande staten avdragsgill vid best�mmandet av den beskattningsbara inkomsten f�r s�dant f�retag p� samma villkor som betalning till person med hemvist i den f�rstn�mnda staten. </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 2015:666 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement con- nected therewith which is other or more bur- densome than the taxation and connected re- quirements to which other similar enterprises of the first-mentioned State are or may be sub- jected. 5. Nothing contained in this Article shall be construed as obliging either Contracting State to grant to individuals not resident in that State any of the personal allowances, reliefs and re- ductions for tax purposes which are granted to individuals so resident or to its nationals. Article 23 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 22, 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 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- ande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli underkastat. 5. Best�mmelserna i denna artikel ska inte anses medf�ra skyldighet f�r en avtalsslutande stat att medge fysiska personer som inte har hemvist i den staten s�dant personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�ttning som medges personer med hemvist i den staten eller till dess medborgare. Artikel 23 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 22 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- </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 2015:666 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 agreement in the sense of the preceding para- graphs. 5. Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contract- ing State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursu- ant to paragraph 2 within three years from the presentation of the case to the competent au- thority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a deci- sion on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that deci- sion shall be binding on both Contracting States and shall be implemented notwithstand- ing any time limits in the domestic laws of these States. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this para- graph. 6. a) The provisions of paragraph 5 shall not apply to cases falling within paragraph 3 of Ar- ticle 4 or to issues concerning the attribution of 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- melse i de fall som angivits i f�reg�ende punk- ter. 5. I fall d�, a) en person, i enlighet med punkt 1, har gjort en framst�llan till den beh�riga myndig- heten i en avtalsslutande stat med anledning av att �tg�rder i den ena eller b�da avtalsslutande staterna f�r honom har medf�rt beskattning i strid med best�mmelserna i detta avtal, och b) de beh�riga myndigheterna inte, inom tre �r fr�n anm�lan till den beh�riga myndigheten i den andra avtalsslutande staten, kan n� en �verenskommelse f�r att l�sa fr�gan enligt punkt 2, ska, om personen beg�r det, kvarst�ende ol�sta fr�gor i �rendet h�nskjutas till skiljef�r- farande. S�dana ol�sta fr�gor ska dock inte h�nskjutas till skiljef�rfarande om en domstol i n�gon av de avtalsslutande staterna har medde- lat ett beslut avseende dessa fr�gor. Skiljedo- men �r bindande f�r b�da avtalsslutande sta- terna och ska genomf�ras utan hinder av tids- begr�nsningar i dessa staters interna lagstift- ning, s�vida inte en person som direkt ber�rs av �rendet inte accepterar den �msesidiga �ver- enskommelsen som genomf�r skiljedomen. De beh�riga myndigheterna i de avtalsslutande staterna f�r tr�ffa �verenskommelse om s�ttet att till�mpa denna punkt. 6. a) Best�mmelserna i punkt 5 ska inte till- l�mpas p� �renden som r�r artikel 4 punkt 3 och inte heller p� �renden som r�r h�nf�rande </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 2015:666 capital to a permanent establishment under Ar- ticle 7. b) Notwithstanding the provisions of para- graph 5, a case shall not be submitted to arbi- tration if the competent authorities of both Contracting States have agreed that the case is not suitable for resolution through arbitration. Article 24 Exchange of information 1. The competent authorities of the Contract- ing States shall exchange such information as is foreseeably relevant for carrying out the pro- visions of this Convention or to the administra- tion or enforcement of the domestic laws con- cerning taxes of every kind and description im- posed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not con- trary to the Convention. The exchange of infor- mation 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. Notwithstanding the foregoing, informa- tion received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use. av kapital till ett fast driftst�lle enligt artikel 7. b) Utan hinder av best�mmelserna i punkt 5, ska ett �rende inte h�nskjutas till skiljef�rfa- rande om de beh�riga myndigheterna i de av- talsslutande staterna har �verenskommit att �rendet inte �r l�mpligt att avg�ras genom skil- jef�rfarande. Artikel 24 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. Utan hinder av ovanst�ende f�r upplys- ningar som en avtalsslutande stat mottagit an- v�ndas f�r andra �ndam�l n�r s�dana upplys- ningar f�r anv�ndas f�r s�dana andra �ndam�l enligt lagstiftningen i b�da avtalsslutande sta- terna och den beh�riga myndigheten i den av- </div> <div id="page29-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 29 SFS 2015:666 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; 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 paragraph 3 but in no case shall such limita- tions be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such in- formation. 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. talsslutande stat som l�mnat upplysningarna till�tit s�dant anv�ndande. 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, 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 el- ler d�rf�r att upplysningarna g�ller �gander�tt i en person. </div> <div id="page30-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 30 SFS 2015:666 Article 25 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 26 Miscellaneous provisions relating to offshore activities 1. The provisions of this Article shall apply notwithstanding any other provision of this Convention where activities (in this Article relevant activities) are carried on offshore in connection with the exploration or exploitation of the sea-bed and subsoil and their natural re- sources situated in a Contracting State. 2. An enterprise of a Contracting State which carries on relevant activities in the other Contracting State shall, subject to paragraphs 3 and 4 of this Article, be deemed to be carrying on business in that other Contracting State through a permanent establishment situated therein. 3. Relevant activities which are carried on by an enterprise of a Contracting State in the other Contracting State for a period or periods not exceeding in the aggregate 30 days in any 12 month period shall not constitute the carry- ing on of business through a permanent estab- lishment situated therein. For the purposes of this paragraph: a) where an enterprise of a Contracting State carrying on relevant activities in the other Con- tracting State is associated with another enter- prise carrying on substantially similar relevant activities there, the former enterprise shall be deemed to be carrying on all such activities of the latter enterprise, except to the extent that Artikel 25 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 26 Best�mmelser som till�mpas p� viss verksamhet utanf�r kusten 1. Utan hinder av �vriga best�mmelser i detta avtal till�mpas best�mmelserna i denna artikel n�r verksamhet (i denna artikel be- n�mnd relevant verksamhet) bedrivs utanf�r kusten i samband med utforskandet eller ut- nyttjandet av havsbottnen och dess underlag el- ler av dessas naturtillg�ngar, bel�gna i en av- talsslutande stat. 2. F�retag i en avtalsslutande stat som bedri- ver relevant verksamhet i den andra avtalsslu- tande staten anses om inte best�mmelserna i punkterna 3 och 4 i denna artikel f�ranleder an- nat bedriva r�relse i denna andra avtalsslu- tande stat fr�n d�r bel�get fast driftst�lle. 3. Relevant verksamhet som f�retag i en av- talsslutande stat bedriver i den andra avtalsslu- tande staten under tidrymd eller tidrymder som sammanlagt inte �verstiger 30 dagar under en tolvm�nadersperiod medf�r inte att r�relse an- ses bedriven fr�n d�r bel�get fast driftst�lle. Vid till�mpningen av denna punkt g�ller f�l- jande: a) I fall d� f�retag i en avtalsslutande stat som bedriver relevant verksamhet i den andra avtalsslutande staten har intressegemenskap med annat f�retag, som bedriver v�sentligen liknande verksamhet d�r, anses det f�rst- n�mnda f�retaget bedriva all s�dan verksamhet som bedrivs av det sistn�mnda f�retaget. Detta </div> <div id="page31-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 31 SFS 2015:666 those activities are carried on at the same time as its own activities; b) an enterprise shall be regarded as associ- ated with another enterprise if one participates directly or indirectly in the management, con- trol or capital of the other or if the same per- sons participate directly or indirectly in the management, control or capital of both enter- prises. 4. Profits derived by an enterprise of a Con- tracting State from the transportation of sup- plies or personnel by a ship or aircraft to a lo- cation where relevant activities are being car- ried on, or from the operation of tugboats or anchor handling vessels in connection with such activities, shall be taxable only in that Contracting State. 5. a) Subject to subparagraph b) of this para- graph, salaries, wages and similar remunera- tion derived by a resident of a Contracting State in respect of an employment connected with relevant activities in the other Contracting State may, to the extent that the duties are per- formed offshore in that other Contracting State, be taxed in that other Contracting State. b) Salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft engaged in the transportation of supplies or personnel to a location where rele- vant activities are being carried on in a Con- tracting State, or in respect of any employment exercised aboard a tugboat or anchor handling vessel in connection with such activities, shall be taxable only in the State of which the indi- vidual is a resident. 6. Gains derived by an enterprise of a Con- tracting State that operates: a) ships or aircraft for the transportation of supplies or personnel to a location where rele- vant activities are being carried on in a Con- tracting State, or g�ller dock inte i den m�n den sistn�mnda verksamheten bedrivs under samma tid som det f�rstn�mnda f�retagets egen verksamhet. b) Ett f�retag anses ha intressegemenskap med ett annat, om det ena f�retaget direkt eller indirekt deltar i ledningen eller kontrollen av det andra f�retaget eller �ger del i detta f�re- tags kapital eller om samma personer direkt el- ler indirekt deltar i ledningen eller kontrollen av b�da f�retagen eller �ger del i b�da dessa f�- retags kapital. 4. Inkomst, som f�retag i en avtalsslutande stat f�rv�rvar genom transport av materiel eller personal med skepp eller luftfartyg till plats d�r relevant verksamhet bedrivs eller genom an- v�ndning av bogserb�tar eller s�rskilda fartyg som assisterar vid ankring i samband med s�- dan verksamhet, beskattas endast i denna av- talsslutande stat. 5. a) Om inte punkt b) i denna punkt f�ranle- der annat, f�r l�n och liknande ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning som har sam- band med relevant verksamhet som bedrivs i den andra avtalsslutande staten, i den m�n ar- betet utf�rs utanf�r kusten i den andra avtals- slutande staten, beskattas i denna andra avtals- slutande stat. b) L�n och liknande ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r p� grund av arbete som utf�rs ombord p� skepp eller luftfartyg som transporterar materiel eller personal till plats d�r relevant verksamhet be- drivs i en avtalsslutande stat eller p� grund av arbete som utf�rs ombord p� bogserb�t eller s�rskilt fartyg som assisterar vid ankring i sam- band med s�dan verksamhet, beskattas endast i den stat d�r personen har hemvist. 6. Vinst som f�rv�rvas av ett f�retag i en av- talsslutande stat som anv�nder: a) skepp eller luftfartyg f�r transport av ma- teriel eller personal till plats d�r relevanta verk- samhet bedrivs i en avtalsslutande stat, eller </div> <div id="page32-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 32 SFS 2015:666 b) tugboats or anchor handling vessels oper- ated in connection with such activities from the alienation of such ships, aircraft, tugboats or anchorhandling vessels shall be taxable only in that Contracting State. 7. Gains derived by a resident of a Contract- ing State from the alienation of rights to assets to be produced by the exploration or exploita- tion of the sea-bed and subsoil and their natural resources situated in the other Contracting State, including rights to interests in or to the benefit of such assets, or from the alienation of shares deriving their value or the greater part of their value directly or indirectly from such rights, may be taxed in that other Contracting State. Article 27 Preferential regimes 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 shipping and financial activities, or (ii) from being the headquarters or co-ordi- nation centre for, or from being an entity pro- viding administrative services or other support to, a group of companies which carry on busi- ness primarily in other States; and b) under a preferential regime, such income bears a significantly lower tax than income from similar activities carried out within that State or than income from being the head- quarters, co-ordination centre or similar entity providing administrative services or other sup- port 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 para- graph 2 of Article 10 and Article 21 shall not b) bogserb�tar eller s�rskilda fartyg som as- sisterar vid ankring i samband med s�dan verk- samhet p� grund av �verl�telse av s�dana skepp, luftfartyg, bogserb�tar eller s�rskilda fartyg som assisterar vid ankring, ska beskattas endast in denna avtalsslutande stat. 7. Vinst som person med hemvist i en avtals- slutande stat f�rv�rvar p� grund av �verl�telse av r�ttigheter till tillg�ngar som kan utvinnas genom utforskandet eller utnyttjandet av havs- bottnen och dess underlag eller av dessas na- turtillg�ngar, bel�gna i den andra avtalsslu- tande staten, inklusive r�ttigheter i f�rm�n av s�dana tillg�ngar, eller fr�n �verl�telse av ak- tier som f�r sitt v�rde eller st�rre delen av sitt v�rde direkt eller indirekt fr�n s�dana r�ttighe- ter f�r beskattas i denna andra avtalsslutande stat. Artikel 27 F�rm�nliga skatteregimer Utan hinder av �vriga best�mmelser i detta avtal, ska f�r det fall a) bolag med hemvist i en avtalsslutande stat huvudsakligen f�rv�rvar sina inkomster fr�n andra stater 1) fr�n sj�farts- och finansverksamhet, eller 2) genom att vara huvudkontor, coordination centre eller en enhet som tillhandah�ller ad- ministrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse huvudsakligen i andra stater, och b) s�dan inkomst enligt en f�rm�nlig skatte- regim beskattas v�sentligt l�gre enligt lagstift- ningen i denna stat �n inkomster fr�n liknande verksamhet som bedrivs inom denna stat eller genom att vara huvudkontor, coordination cen- tre eller liknande enhet som tillhandah�ller ad- ministrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse i denna stat, de best�mmelser i detta avtal som medger undantag fr�n eller neds�ttning av skatt inte till�mpas p� inkomst som s�dant bolag f�rv�r- var och inte heller ska artikel 10 punkt 2 eller </div> <div id="page33-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 33 SFS 2015:666 apply to the dividends paid by such company. Article 28 Miscellaneous Where under any provision of this Conven- tion, income or capital gains are relieved from tax in a Contracting State and, under the laws in force in the other Contracting State, an indi- vidual, in respect of that income or that capital gain is subject to tax by reference to the amount thereof which is remitted to or received in that other Contracting State and not by refer- ence to the full amount thereof, then the relief to be allowed under the Convention in the first- mentioned Contracting State shall apply only to so much of the income or capital gain as is taxed in that other Contracting State. Article 29 Entry into force 1. Each of the Contracting States shall notify the other in writing, through diplomatic chan- nels, of the completion of the procedures re- quired 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 Sweden: (i) in respect of taxes withheld at source, for amounts paid or credited on or after 1st Janu- ary of the year next following the date on which the Convention enters into force; (ii) in respect of other taxes on income, for taxes chargeable for any tax year beginning on or after 1st January of the year next following the date on which the Convention enters into force; and b) in the United Kingdom: (i) in respect of taxes withheld at source, for amounts paid or credited on or after 1st Janu- artikel 21 till�mpas p� utdelning som betalas av s�dant bolag. Artikel 28 �vriga best�mmelser I fall d� enligt best�mmelse i detta avtal be- skattning i en avtalsslutande stat av inkomst el- ler kapitalvinst lindras och en fysisk person en- ligt g�llande lagstiftning i den andra avtalsslu- tande staten beskattas f�r s�dan inkomst eller kapitalvinst till den del den �verf�rs till eller mottas i den andra avtalsslutande staten och inte f�r hela dess belopp, ska den skattelindring som enligt detta avtal medges i den f�rst- n�mnda avtalsslutande staten avse endast den del av inkomsten eller kapitalvinsten som �ver- f�rs till eller mottas i den andra avtalsslutande staten. Artikel 29 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 ta- gits emot och ska d�refter till�mpas a) i Sverige: 1) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter den dag d� avtalet tr�der i kraft eller senare, 2) i fr�ga om andra skatter p� inkomst, 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, och b) i F�renade konungariket: 1) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som </div> <div id="page34-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 34 SFS 2015:666 ary of the year next following the date on which the Convention enters into force; (ii) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April next following the date on which this Convention enters into force; (iii) in respect of corporation tax, for any financial year beginning on or after 1st April next following the date on which this Conven- tion enters into force. 3. Notwithstanding the provisions of para- graph 1, the provisions of Article 23 (Mutual agreement procedure) and Article 24 (Ex- change of information) shall have effect from the date of entry into force of this Convention, without regard to the taxable period to which the matter relates. However, no case may be submitted for arbitration under the provisions of paragraph 5 of Article 23 (Mutual agree- ment procedure) earlier than three years after the date on which the Convention enters into force. 4. The Convention between the Govern- ment of the Kingdom of Sweden and the Gov- ernment of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, signed at Stockholm on 30th Au- gust 1983 (the prior Convention), shall cease to have effect in respect of any tax with effect from the date upon which this Convention has effect in respect of that tax in accordance with the provisions of paragraph 1 of this Article and shall terminate on the last such date. 5. Notwithstanding the provisions of para- graphs 2 and 4 and the provisions of Article 17, where, immediately before the entry into force of this Convention, an individual was in receipt of payments falling within Article 18 or para- graph 2 of Article 19 of the prior Convention, that individual may make an election that the provisions of those Articles, and not the provi- sions of Article 17 of this Convention, shall continue to apply to those payments. That elec- tion shall have effect for the year in which it is f�ljer n�rmast efter den dag d� avtalet tr�der i kraft eller senare, 2) i fr�ga om skatt p� inkomst och p� kapi- talvinst, f�r beskattnings�r som b�rjar den 6 april som f�ljer n�rmast efter den dag d� av- talet tr�der i kraft eller senare, 3) betr�ffande bolagsskatt, f�r r�kenskaps�r som b�rjar den 1 april som f�ljer n�rmast efter den dag d� avtalet tr�der i kraft eller senare. 3. Utan hinder av best�mmelserna i punkt 1, ska best�mmelserna i artikel 23 (�msesidig �verenskommelse) och artikel 24 (Utbyte av upplysningar) till�mpas fr�n och med den dag d� avtalet tr�der i kraft oavsett vilket beskatt- nings�r �rendet g�ller. Inget �rende f�r emel- lertid h�nskjutas till skiljef�rfarande enligt be- st�mmelserna i artikel 23 punkt 5 (�msesidig �verenskommelse) f�rr�n tidigast tre �r efter den dag d� detta avtal tr�der i kraft. 4. Avtalet mellan Det F�renade Konungari- ket Storbritannien och Nordirlands regering och Konungariket Sveriges regering f�r att undvika dubbelbeskattning och f�rhindra skat- teflykt betr�ffande skatter p� inkomst och rea- lisationsvinst, undertecknat i Stockholm den 30 augusti 1983 (det tidigare avtalet), ska upp- h�ra att till�mpas med avseende p� varje skatt fr�n och med den dag d� detta avtal enligt punkt 1 i denna artikel ska till�mpas avseende den aktuella skatten, och ska upph�ra att g�lla p� den sista av dessa dagar. 5. Utan hinder av best�mmelserna i punk- terna 2 och 4 och best�mmelserna i artikel 17, f�r en fysisk person som omedelbart f�re avta- lets ikrafttr�dande var mottagare av s�dan utbe- talning som omfattas av artikel 18 eller artikel 19 punkt 2 i det tidigare avtalet, v�lja att be- st�mmelserna i sistn�mnda artiklar, och inte best�mmelserna i artikel 17 i detta avtal, fortfa- rande ska till�mpas p� s�dana utbetalningar. Detta val ska g�lla f�r det �r under vilket valet g�rs och varje d�rp� f�ljande �r under f�rut- </div> <div id="page35-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 35 SFS 2015:666 made and for subsequent years unless revoked by the individual. Where an election has been so revoked, no further election under this para- graph may be made. Article 30 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 Sweden: (i) in respect of taxes withheld at source, for amounts paid or credited on or after 1st Janu- ary of the year next following the end of the six month period; (ii) in respect of other taxes on income, for 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; and b) in the United Kingdom: (i) in respect of taxes withheld at source, for amounts paid or credited on or after 1st Janu- ary of the year next following the end of the six month period; (ii) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April next following the date on which the notice is given; (iii) in respect of corporation tax, for any fi- nancial year beginning on or after 1st April next following the date on which the notice is given. In witness whereof the undersigned, being duly authorised thereto, have signed this Conven- tion. Done in duplicate at Stockholm this 26th day of March 2015 in the English language. s�ttning att valet inte har �terkallats av perso- nen. N�r ett val har �terkallats f�r inte ett nytt val g�ras enligt denna punkt. Artikel 30 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 Sverige: 1) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter utg�ngen av sexm�naders- perioden eller senare, 2) i fr�ga om andra skatter p� inkomst, p� skatt som p�f�rs f�r beskattnings�r som b�rjar 1 januari det �r som f�ljer n�rmast efter ut- g�ngen av sexm�nadersperioden eller senare, och b) i F�renande konungariket: 1) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter utg�ngen av sexm�naders- perioden eller senare, 2) i fr�ga om inkomstskatt och skatt p� kapi- talvinst, som tas ut under beskattnings�r som b�rjar den 6 april �ret n�rmast efter det om underr�ttelsen ges eller senare, 3) i fr�ga om bolagsskatt, p� skatt som tas ut f�r beskattnings�r som b�rjar den 1 april det �r som f�ljer n�rmast efter det datum d� underr�t- telsen ges eller senare. Till bekr�ftelse h�rav har undertecknade, d�r- till vederb�rligen bemyndigade, undertecknat detta avtal. Som skedde i Stockholm den 26 mars 2015, i tv� exemplar p� engelska spr�ket. </div> <div id="page36-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 36 SFS 2015:666 Wolters Kluwer Elanders Sverige AB, 2015 For the Government of the Kingdom of Swe- den Linda Haggren For the Government of the United Kingdom of Great Britain and Northern Ireland Paul Johnston F�r Konungariket Sveriges regering Linda Haggren F�r F�renade konungariket Storbritannien och Nordirlands regering Paul Johnston </div> </div>

Svensk f�rfattningssamling

Lag
om skatteavtal mellan Sverige samt Storbritannien
och Nordirland;

utf�rdad den 12 november 2015.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

1 �

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

skatteflykt betr�ffande skatter p� inkomst och p� kapitalvinst som Sverige
samt Storbritannien och Nordirland undertecknade den 26 mars 2015 ska
g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska. Den engelska texten
och en svensk �vers�ttning av avtalet framg�r av bilagan 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 som 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,

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

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

c) skiljef�rfarande enligt artikel 23 i avtalet, fr�n och med den dag d� lagen

tr�der i kraft oavsett vilket beskattnings�r �rendet g�ller, och

d) informationsutbyte enligt artikel 24 i avtalet, p� beg�ran som framst�lls

den dag d� lagen tr�der i kraft eller senare, oavsett till vilket �r beskattnings-
anspr�ket �r att h�nf�ra.

3. Ett �rende kan inte bli f�rem�l f�r skiljef�rfarande enligt 2 c) tidigare �n

tre �r efter lagens ikrafttr�dande.

4. Genom lagen upph�vs lagen (1983:898) om dubbelbeskattningsavtal

mellan Sverige samt Storbritannien och Nordirland.

5. Den upph�vda lagen g�ller dock fortfarande i fr�ga om f�ljande:
a) K�llskatter, p� belopp som betalas eller tillgodof�rs f�re den 1 januari

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

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

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

1 Prop. 2015/16:7, bet. 2015/16:SkU6, rskr. 2015/16:17.

SFS 2015:666

Utkom fr�n trycket
den 24 november 2015

SFS 2015:666

c) Artikel 18 och artikel 19 punkt 2 i bilagan om en fysisk person omedel-

bart f�re ikrafttr�dandet av avtalet av den 26 mars 2015 var mottagare av ut-
betalning som omfattas av n�mnda best�mmelser och denne, i enlighet med
avtalets artikel 29 punkt 5, valt att dessa �ldre best�mmelser, och inte best�m-
melserna i artikel 17 i avtalet, ska till�mpas p� s�dan utbetalning. De �ldre be-
st�mmelserna ska till�mpas fr�n och med det �r d� valet g�rs till dess valet
�terkallas. N�r ett val har �terkallats kan inget nytt val g�ras.

P� regeringens v�gnar

MARGOT WALLSTR�M

MAGDALENA ANDERSSON
(Finansdepartementet)

SFS 2015:666

Bilaga

(�vers�ttning)

Convention between the Kingdom of
Sweden and the United Kingdom of
Great Britain and Northern Ireland for
the avoidance of double taxation and
the prevention of fiscal evasion with
respect to taxes on income and on
capital gains

The Government of the Kingdom of Sweden

and the Government of the United Kingdom of
Great Britain and Northern Ireland;

Desiring to conclude a Convention for the

avoidance of double taxation and the preven-
tion of fiscal evasion with respect to taxes on
income and on capital gains;

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. For the purposes of this Convention, in-

come, profit or gain derived by or through an
entity or arrangement that is treated as wholly
or partly fiscally transparent under the tax law
of either Contracting State shall be considered
to be income, profit or gain of a resident of a
Contracting State but only to the extent that the
income, profit or gain is treated, for purposes
of taxation by that State, as the income, profit
or gain of a resident of that State. In no case
shall the provisions of this paragraph be con-
strued so as to restrict in any way a Contracting
States right to tax the income, profit or gain of
the residents of that State.

Article 2

Taxes covered

1. This Convention shall apply to taxes on

income and on capital gains imposed on behalf

Avtal mellan Konungariket Sverige och
F�renade konungariket Storbritannien
och Nordirland f�r undvikande av
dubbelbeskattning och f�rhindrande av
skatteflykt betr�ffande skatter p�
inkomst och p� kapitalvinst

Konungariket Sveriges regering och F�ren-

ade konungariket Storbritannien och Nordir-
lands regering,

som �nskar ing� ett avtal f�r undvikande av

dubbelbeskattning och f�rhindrande av skatte-
flykt betr�ffande skatter p� inkomst och p�
kapitalvinst,

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. Vid till�mpning av detta avtal ska inkomst

eller vinst som f�rv�rvas av eller genom en
person vars inkomst eller vinst enligt lagstift-
ningen i endera avtalsslutande staten �r f�re-
m�l f�r del�garbeskattning, anses f�rv�rvad av
en person med hemvist i en av de avtalsslu-
tande staterna till den del som inkomsten eller
vinsten, enligt skattelagstiftningen i denna stat,
behandlas som inkomst eller vinst hos en per-
son med hemvist i staten i fr�ga. Best�mmel-
serna i denna punkt begr�nsar inte p� n�got s�tt
en avtalsslutande stats r�tt att beskatta inkomst
eller vinst f�rv�rvad av person med hemvist i
denna stat.

Artikel 2

Skatter som omfattas av avtalet

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

komst och p� kapitalvinst som p�f�rs f�r en av-

SFS 2015:666

of a Contracting State or of its political sub-
divisions or local authorities, irrespective of
the manner in which they are levied.

2. There shall be regarded as taxes on in-

come and on capital gains all taxes imposed on
total income or on elements of income, includ-
ing taxes on gains from the alienation of mov-
able or immovable property, as well as taxes on
capital appreciation.

3. The taxes to which the Convention shall

apply are:

a) 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.); and

(v) the municipal income tax (den kommu-

nala inkomstskatten);

(hereinafter referred to as Swedish tax);
b) in the United Kingdom:

(i) the income tax;
(ii) the corporation tax; and
(iii) the capital gains tax;
(hereinafter referred to as United Kingdom

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.

talsslutande 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� kapital-

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

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

�r:

a) i Sverige:
1) den statliga inkomstskatten,

2) kupongskatten,

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

lands bosatta,

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

lands bosatta artister m.fl., och

5) den kommunala inkomstskatten,

(i det f�ljande ben�mnd svensk skatt);
b) i F�renade konungariket Storbritannien

och Nordirland:

1) inkomstskatten,
2) bolagsskatten, och
3) kapitalvinstskatten,
(i det f�ljande ben�mnd brittisk 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.

SFS 2015:666

Article 3

General definitions

1. For the purposes of this Convention, un-

less the context otherwise requires:

a) 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;

b) the term United Kingdom means Great

Britain and Northern Ireland but, when used in
a geographical sense, means the territory and
territorial sea of Great Britain and Northern
Ireland and the areas beyond that territorial sea
over which Great Britain and Northern Ireland
exercise sovereign rights or jurisdiction in ac-
cordance with their domestic law and interna-
tional law;

c) the terms a Contracting State and the

other Contracting State mean Sweden or the
United Kingdom, 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 except when the
ship or aircraft is operated solely between
places in a Contracting State and the enterprise
that operates the ship or aircraft is not an enter-
prise of that State;

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) 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 ju-
risdiktion,

b) F�renade konungariket avser Storbri-

tannien och Nordirland men, n�r uttrycket an-
v�nds i en geografisk betydelse, inbegriper
Storbritannien och Nordirlands territorium och
territorialhav och varje omr�de bel�get utanf�r
Storbritannien och Nordirlands territorialhav
�ver vilka Storbritannien och Nordirland i
�verensst�mmelse med dess lagstiftning och
folkr�ttens regler ut�var suver�na r�ttigheter
eller jurisdiktion,

c) en avtalsslutande stat och den andra

avtalsslutande staten avser Sverige eller F�r-
enade konungariket, beroende p� samman-
hanget,

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

h) internationell trafik avser transport med

skepp eller luftfartyg utom d� skeppet eller
luftfartyget anv�nds uteslutande mellan platser
i en avtalsslutande stat av ett f�retag som inte
�r ett f�retag i denna stat,

SFS 2015:666

i) the term competent authority means:
(i) in Sweden, the Minister of Finance, his

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

(ii) in the United Kingdom, the Commis-

sioners for Her Majestys Revenue and Cus-
toms or their authorised representative;

j) the term national means:
(i) in relation to Sweden, any individual pos-

sessing the nationality of Sweden and any legal
person, partnership or association deriving its
status as such from the laws in force in Swe-
den;

(ii) in relation to the United Kingdom, any

British citizen, or any British subject not pos-
sessing the citizenship of any other Common-
wealth country or territory, provided he has the
right of abode in the United Kingdom; and any
legal person, partnership or association deriv-
ing its status as such from the laws in force in
the United Kingdom;

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, place of in-

i) beh�rig myndighet avser:
1) i Sverige, finansministern, dennes befull-

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

2) i F�renade konungariket, the Commissi-

oners for Her Majestys Revenue and Cus-
toms eller deras befullm�ktigade ombud,

j) medborgare, avser:
1) i Sverige, fysisk person som �r svensk

medborgare samt juridisk person, handelsbolag
eller annan sammanslutning som bildats enligt
g�llande svensk lag,

2) i F�renade konungariket, brittisk medbor-

gare eller brittisk person som inte innehar med-
borgarskap i n�gon annan stat, eller annat terri-
torium, i samv�ldet, under f�ruts�ttning att per-
sonen i fr�ga har r�tt att vistas i F�renade kon-
ungariket, samt juridisk person, handelsbolag
eller annan sammanslutning som bildats enligt
g�llande brittisk lag,

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,

SFS 2015:666

corporation or any other criterion of a similar
nature, and also includes that State and any
governmental body or agency, political subdi-
vision or local authority thereof. This term,
however, does not include any person who is
liable to tax in that State in respect only of in-
come or capital gains from sources in that
State.

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
does not have a permanent home available to
him in either State, he shall be deemed to be a
resident 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, then the
competent authorities of the Contracting States
shall endeavour to determine by mutual agree-
ment the Contracting State of which that per-
son shall be deemed to be a resident for the
purposes of this Convention. In the absence of
a mutual agreement by the competent authori-
ties of the Contracting States, the person shall
not be considered a resident of either Contract-
ing State for the purposes of claiming any

plats f�r bildande, eller annan liknande om-
st�ndighet och innefattar ocks� denna stat, dess
offentligr�ttsliga organ eller institutioner, poli-
tiska underavdelningar eller lokala myndighe-
ter. Detta uttryck inbegriper emellertid inte
person som �r skattskyldig i denna stat endast
f�r inkomst eller kapitalvinst fr�n k�lla i denna
stat.

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
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 el-

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

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

annan person �n fysisk person har hemvist i
b�da avtalsslutande staterna, ska de beh�riga
myndigheterna i de avtalsslutande staterna ge-
nom �msesidig �verenskommelse s�ka avg�ra
i vilken avtalsslutande stat personen ska anses
ha sitt hemvist vid till�mpningen av detta avtal.
I avsaknad av en �msesidig �verenskommelse
mellan de beh�riga myndigheterna i de avtals-
slutande staterna ska personen inte anses ha
hemvist i n�gondera avtalsslutande stat i syfte
att beg�ra andra f�rm�ner enligt detta avtal �n

SFS 2015:666

benefits provided by the Convention, except
those provided by Articles 21, 22 and 23.

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
establishment 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;

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;

de som f�ljer av artiklarna 21, 22 och 23.

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,

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

aff�rsverksamhet uteslutande f�r ink�p av va-
ror eller inh�mtande av upplysningar f�r f�re-
taget,

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,

SFS 2015:666

f) an installation project carried on by an

enterprise of a Contracting State in the other
Contracting State in connection with delivery
of machinery or equipment produced 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
enterprise and has, and habitually exercises, in
a Contracting State an authority to conclude
contracts on behalf of the enterprise, that enter-
prise shall be deemed to have a permanent
establishment 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
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.

f) ett installationsprojekt som ett f�retag i en

avtalsslutande stat bedriver i den andra avtals-
slutande staten i samband med leverans av ma-
skiner eller utrustning som har tillverkats av
f�retaget,

g) innehavet av stadigvarande plats f�r

aff�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-
nom f�rmedling av m�klare, kommission�r el-
ler annan oberoende representant, under f�rut-
s�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.

SFS 2015:666

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
natural 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.

Article 7

Business profits

1. Profits of an enterprise of a Contracting

State shall be taxable only in that State unless
the enterprise carries on business in the other
Contracting State through a permanent estab-
lishment situated therein. If the enterprise car-
ries on business as aforesaid, the profits that
are attributable to the permanent establishment
in accordance with the provisions of paragraph
2 may be taxed in that other State.

2. For the purposes of this Article and Arti-

cle 21, the profits that are attributable in each
Contracting State to the permanent establish-

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.

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 inkomst som �r
h�nf�rlig till det fasta driftst�llet i enlighet med
best�mmelserna i punkt 2 beskattas i den andra
staten.

2. Vid till�mpningen av denna artikel och ar-

tikel 21 ska den inkomst som i vardera avtals-
slutande staten �r h�nf�rlig till det fasta drift-

SFS 2015:666

ment referred to in paragraph 1 are the profits it
might be expected to make, in particular in its
dealings with other parts of the enterprise, if it
were a separate and independent enterprise en-
gaged in the same or similar activities under
the same or similar conditions, taking into ac-
count the functions performed, assets used and
risks assumed by the enterprise through the
permanent establishment and through the other
parts of the enterprise.

3. Where, in accordance with paragraph 2, a

Contracting State adjusts the profits that are at-
tributable to a permanent establishment of an
enterprise of one of the Contracting States and
taxes accordingly profits of the enterprise that
have been charged to tax in the other State, that
other State shall, to the extent necessary to
eliminate double taxation on these profits,
make an appropriate adjustment if it agrees
with the adjustment made by the first-men-
tioned State; if the other Contracting State does
not so agree, the Contracting States shall en-
deavour to eliminate any double taxation re-
sulting therefrom by mutual agreement.

4. Where profits include items of income or

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

Article 8

Shipping and air transport

1. Profits of an enterprise of a Contracting

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

2. 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

st�llet som avses i punkt 1 vara den inkomst
som det kan antas att driftst�llet skulle ha f�r-
v�rvat, s�rskilt med avseende p� driftst�llets
mellanhavanden med andra delar av f�retaget,
om det hade varit ett frist�ende f�retag som be-
drivit verksamhet av samma eller liknande slag
under samma eller liknande villkor, med beak-
tande av de funktioner som utf�rts, tillg�ngar
som anv�nts och risker som f�retaget har tagit
genom det fasta driftst�llet och genom andra
delar av f�retaget.

3. I fall d� en avtalsslutande stat, i enlighet

med punkt 2, justerar de inkomster som �r h�n-
f�rliga till ett fast driftst�lle f�r ett f�retag med
hemvist i en av de avtalsslutande staterna och
d�rmed beskattar f�retaget f�r inkomst som har
beskattats i den andra staten, ska denna andra
stat, i den utstr�ckning som �r n�dv�ndigt f�r
att undvika dubbelbeskattning av dessa in-
komster, genomf�ra vederb�rlig justering om
den inst�mmer med den justering som gjorts av
den f�rstn�mnda staten. Om den andra avtals-
slutande staten inte inst�mmer ska de avtalsslu-
tande staterna s�ka undanr�ja eventuell dub-
belbeskattning till f�ljd av detta genom �mse-
sidig �verenskommelse.

4. Ing�r i inkomst av r�relse inkomst eller

kapitalvinst som behandlas s�rskilt i andra ar-
tiklar av detta avtal, ber�rs best�mmelserna i
dessa artiklar inte av best�mmelserna i denna
artikel.

Artikel 8

Sj�fart och luftfart

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

talsslutande stat genom anv�ndningen av skepp
eller luftfartyg i internationell trafik 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 en-
dast i fr�ga om den del av inkomsten som mot-
svarar den andel av konsortiet som innehas av

SFS 2015:666

consortium by SAS Sverige AB, the Swedish
partner of SAS.

3. For the purposes of this Article, profits of

an enterprise of a Contracting State from the
operation of ships or aircraft in international
traffic include:

a) profits from the rental on a bareboat basis

of ships or aircraft; and

b) profits from the use, maintenance or

rental of containers (including trailers and re-
lated equipment for the transport of containers)
used for the transport of goods or merchandise;

where such rental or such use, maintenance

or rental, as the case may be, is incidental to
the operation of ships or aircraft in interna-
tional traffic by that enterprise.

4. 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

SAS Sverige AB, den svenske del�garen i
SAS.

3. Vid till�mpningen av denna artikel inne-

fattas i inkomst som f�rv�rvas av f�retag i en
avtalsslutande stat genom anv�ndningen av
skepp eller luftfartyg i internationell trafik,

a) inkomst som f�rv�rvas genom uthyrning

av obemannade skepp eller luftfartyg, och

b) inkomst som f�rv�rvas genom anv�nd-

ning, underh�ll eller uthyrning av containrar
(d�ri inbegripet sl�pvagnar och annan utrust-
ning f�r transport av containrar) som anv�nds
f�r transport av gods eller varor,

under f�ruts�ttning att s�dan uthyrning eller

s�dan anv�ndning, underh�ll eller uthyrning �r
av underordnad betydelse i f�rh�llande till f�-
retagets anv�ndning av skepp eller luftfartyg i
internationell trafik.

4. 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

SFS 2015:666

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
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, dividends paid by a company

which is a resident of a Contracting State may
also be taxed in that State and according to its
laws, but if the beneficial owner of the divi-
dends is a resident of the other Contracting
State, the tax so charged shall not exceed 5 per
cent of the gross amount of the dividends.
However, if the beneficial owner is a company
which controls, directly or indirectly, at least
10 per cent of the voting power of the company
paying the dividends, the dividends shall be ex-
empt from tax in the Contracting State of
which the company paying the dividends is a
resident.

Notwithstanding the previous provisions of

this paragraph, where dividends are paid out of
income (including gains) derived directly or in-
directly from immovable property within the

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

talsslutande stat f�r emellertid beskattas �ven i
denna stat, enligt lagstiftningen i denna stat,
men om den som har r�tt till utdelningen �r en
person med hemvist i den andra avtalsslutande
staten f�r skatten inte �verstiga 5 procent av ut-
delningens bruttobelopp. S�dan utdelning ska
emellertid vara undantagen fr�n beskattning i
den stat d�r bolaget som betalar utdelningen
har hemvist, om den som har r�tt till utdel-
ningen �r ett bolag som kontrollerar, direkt el-
ler indirekt, minst 10 procent av det utdelande
bolagets r�stetal.

S�vitt avser utdelning som betalas fr�n in-

komst (inklusive vinst) som direkt eller indi-
rekt f�rv�rvas fr�n s�dan fast egendom som av-
ses i artikel 6 av ett �tagande om kollektiva in-

SFS 2015:666

meaning of Article 6 by an investment vehicle
which distributes most of this income annually
and whose income from such immovable prop-
erty is exempted from tax, the tax so charged
shall not exceed 15 per cent of the gross
amount of the dividends.

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 any other item which is treated as in-
come from shares by the taxation laws of the
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 company's
undistributed profits to a tax on the company's
undistributed profits, even if the dividends paid
or the undistributed profits consist wholly or
partly of profits or income arising in that other
State.

6. No relief shall be available under this Ar-

ticle if it was the main purpose or one of the
main purposes of any person concerned with

vesteringar som �rligen delar ut �verv�gande
delen av dess inkomst och vars inkomst fr�n
s�dan fast egendom �r undantagen fr�n beskatt-
ning f�r utan hinder av f�reg�ende best�m-
melser i denna punkt skatten inte �verstiga
15 procent av utdelningens bruttobelopp.

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
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.

6. L�ttnader enligt denna artikel ska inte er-

h�llas om det huvudsakliga syftet eller ett av de
huvudsakliga syftena, hos n�gon person som

SFS 2015:666

the creation or assignment of the shares or
other rights in respect of which the dividend is
paid to take advantage of this Article by means
of that creation or assignment.

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
shall not be regarded as interest for the purpose
of this Article. The term shall not include any
item which is treated as a dividend under the
provisions of Article 10.

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
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 interest paid exceeds, for
whatever reason, the amount which would
have been agreed upon by the payer and the
beneficial owner in the absence of such rela-

har inflytande �ver tillskapandet eller place-
ringen av de aktier eller andra r�ttigheter p�
grund av vilka utdelningen betalas, �r att uppn�
f�rm�n av denna artikel genom s�dant tillska-
pande eller s�dan placering.

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-
papper, obligationer eller debentures. Straffav-
gift p� grund av sen betalning anses inte som
r�nta vid till�mpningen av denna artikel. Ut-
trycket innefattar inte s�dana inkomster som
behandlas som utdelning enligt best�mmel-
serna i artikel 10.

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-

SFS 2015:666

tionship, the provisions of this Article shall ap-
ply only to the last-mentioned amount. In such
case, the excess part of the payments shall re-
main taxable according to the laws of each
Contracting State, due regard being had to the
other provisions of this Convention.

5. No relief shall be available under this Ar-

ticle if it was the main purpose or one of the
main purposes of any person concerned with
the creation or assignment of the debt-claim in
respect of which the interest is paid to take ad-
vantage of this Article by means of that crea-
tion or assignment.

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
(know-how) concerning industrial, commercial
or scientific experience.

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

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.

5. L�ttnader enligt denna artikel ska inte er-

h�llas om det huvudsakliga syftet eller ett av de
huvudsakliga syftena, hos n�gon person som
har inflytande �ver tillskapandet eller place-
ringen av den fordran p� grund av vilka r�ntan
betalas, �r att uppn� f�rm�n av denna artikel
genom s�dant tillskapande eller s�dan place-
ring.

Artikel 12

Royalty

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

stat och som en person med hemvist i den an-
dra avtalsslutande staten har r�tt till, beskattas
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 el-
ler hemlig tillverkningsmetod, eller f�r upplys-
ning (know-how) om erfarenhetsr�n av indu-
striell, kommersiell 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

SFS 2015:666

between both of them and some other person,
the amount of the royalties paid exceeds, for
whatever reason, the amount which would
have been agreed upon by the payer and the
beneficial owner in the absence of such rela-
tionship, the provisions of this Article shall ap-
ply only to the last-mentioned amount. In such
case, the excess part of the payments shall re-
main taxable according to the laws of each
Contracting State, due regard being had to the
other provisions of this Convention.

5. No relief shall be available under this Ar-

ticle if it was the main purpose or one of the
main purposes of any person concerned with
the creation or assignment of the rights in re-
spect of which the royalties are paid to take ad-
vantage of this Article by means of that crea-
tion or assignment.

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 derived by a resident of a Contract-

ing State from the alienation of shares, other
than shares in which there is substantial and
regular trading on a Stock Exchange, or com-
parable interests, deriving more than 50 per
cent of their value directly or indirectly from
immovable property situated in the other Con-
tracting State may be taxed in that other State.

3. 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-

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.

5. L�ttnader enligt denna artikel ska inte er-

h�llas om det huvudsakliga syftet eller ett av de
huvudsakliga syftena, hos n�gon person som
har inflytande �ver tillskapandet eller place-
ringen av r�ttigheterna p� grund av vilka royal-
tyn betalas, �r att uppn� f�rm�n av denna arti-
kel genom s�dant tillskapande eller s�dan pla-
cering.

Artikel 13

Kapitalvinst

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

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

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

talsslutande stat f�rv�rvar p� grund av �verl�-
telse av andelar eller liknande r�ttigheter som
inte i v�sentlig omfattning och regelm�ssigt
oms�tts p� en aktieb�rs, vars v�rde till mer �n
50 procent, direkt eller indirekt, kan h�nf�ras
till fast egendom som �r bel�gen i den andra
avtalsslutande staten, f�r beskattas i denna
andra stat.

3. 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

SFS 2015:666

ment (alone or with the whole enterprise), may
be taxed in that other State.

4. Gains that an enterprise of a Contracting

State that operates ships or aircraft in interna-
tional traffic derives from the alienation of
such ships or aircraft, or from movable prop-
erty pertaining to the operation of such ships or
aircraft, shall be taxable only in that Contract-
ing 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.

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 shares or
other rights in a company, or of interests in a
partnership or trust derived by an individual
who has been a resident of a Contracting State
and who has become a resident of the other
Contracting State, may be taxed in the first-
mentioned State if the alienation of the prop-
erty occurs at any time during the seven years
next following the date on which the individual
has ceased to be a resident of the first-men-
tioned State. The gain so taxed shall not in-
clude the gain, if any, that accrues during the
period during which the individual is or was a
resident of the other Contracting 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

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

4. Vinst, som f�rv�rvas av ett f�retag i av-

talsslutande stat f�rv�rvar p� grund av �verl�-
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 avtals-
slutande 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.

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 �verl�telse av andelar

eller liknande r�ttigheter i bolag, eller andelar i
handelsbolag eller stiftelse (trust) som f�r-
v�rvas av en fysisk person som har haft hem-
vist i en avtalsslutande stat och som 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 sker
vid n�got tillf�lle under de sju �r som f�ljer
n�rmast efter den tidpunkt d� den fysiska per-
sonen har upph�rt att ha hemvist i den f�rst-
n�mnda staten. S�dan vinst ska dock inte inklu-
dera eventuell vinst som har uppkommit under
den tid personen har haft hemvist i den andra
avtalsslutande 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-

SFS 2015:666

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

2. Notwithstanding the provisions of para-

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

a) the recipient is present in the other 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 by a
resident of a Contracting State in respect of an
employment exercised aboard a ship or aircraft
operated in international traffic (other than
aboard a ship or aircraft operated solely within
the other Contracting State) shall be taxable
only in that State.

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 Article

14, income derived by a resident of a Contract-

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

2. Utan hinder av best�mmelserna i punkt 1

beskattas ers�ttning, som person med hemvist i
en avtalsslutande stat uppb�r f�r arbete 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 ska ers�ttning som en person med
hemvist i en avtalsslutande stat uppb�r f�r ar-
bete som utf�rs ombord p� skepp eller luftfar-
tyg som anv�nds i internationell trafik (i andra
fall �n ombord p� skepp eller luftfartyg som
anv�nds uteslutande mellan platser i den andra
avtalsslutande staten) beskattas endast i denna
stat.

Artikel 15

Styrelsearvode

Styrelsearvode och annan lik-nande 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 artikel

14 f�r inkomst, som person med hemvist i en

SFS 2015:666

ing State as an entertainer, such as a theatre,
motion picture, radio or television artiste, or a
musician, or as a sportsman, from his personal
activities as such exercised in the other Con-
tracting State, may be taxed in that other State.

2. Where income in respect of personal ac-

tivities exercised by an entertainer or a sports-
man in his capacity as such accrues not to the
entertainer or sportsman himself but to another
person, that income may, notwithstanding the
provisions of Article 14, be taxed in the Con-
tracting State in which the activities of the en-
tertainer or sportsman are exercised.

Article 17

Pensions, annuities and similar payments

1. Pensions and other similar remuneration

(including annuities) arising in a Contracting
State, and disbursements under the Social Se-
curity legislation of a Contracting State may be
taxed in that 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 money's worth.

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

avtalsslutande stat f�rv�rvar genom sin person-
liga verksamhet i den andra avtalsslutande sta-
ten 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 artikel 14, beskattas i den avtalsslutande stat
d�r artisten eller sportut�varen bedriver verk-
samheten.

Artikel 17

Pensioner, livr�ntor och liknande betalningar

1. Pension och annan liknande ers�ttning

(inklusive livr�nta) som h�rr�r fr�n en avtals-
slutande stat samt utbetalningar enligt social-
f�rs�kringslagstiftningen i en avtalsslutande
stat f�r beskattas i denna stat.

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.

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

SFS 2015:666

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 serv-
ices;

and is subject to tax in that State on such sal-

aries, wages and other similar remuneration.

2. The provisions of Articles 14, 15 and 16

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

Article 19

Students

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.

Article 20

Other income

1. Items of income beneficially owned by a

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

2. Notwithstanding the provisions of para-

graph 1, where an amount of income is paid to
a resident of a Contracting State out of income
received by trustees or personal representatives
administering the estates of deceased persons
and those trustees or personal representatives
are residents of the other Contracting State,
that amount shall be treated as arising from the

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,

samt beskattas i denna stat f�r s�dan l�n och

annan liknande ers�ttning.

2. Best�mmelserna i artiklarna 14, 15 och 16

till�mpas p� l�n och annan liknande ers�ttning
som betalas p� grund av arbete som utf�rts i
samband med r�relse som bedrivs av en avtals-
slutande stat, en av dess politiska underavdel-
ningar eller lokala myndigheter.

Artikel 19

Studerande

Studerande eller aff�rspraktikant som har el-

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

Artikel 20

Annan inkomst

1. Inkomst som person med hemvist i en av-

talsslutande stat har r�tt till 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. Utan hinder av best�mmelserna i punkt 1

ska belopp, som betalas till person med hem-
vist i en avtalsslutande stat fr�n inkomst som
har uppburits av f�rvaltare eller personliga re-
presentanter som f�rvaltar d�dsbon med hem-
vist i den andra avtalsslutande staten, anses
h�rr�ra fr�n samma k�lla och i samma propor-
tioner som den inkomst som uppburits av f�r-

SFS 2015:666

same sources, and in the same proportions, as
the income received by the trustees or personal
representatives out of which that amount is
paid.

Any tax paid by the trustees or personal re-

presentatives in respect of the income paid to
the beneficiary shall be treated as if it had been
paid by the beneficiary.

3. 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 beneficial owner of such in-
come, being a resident of a Contracting State,
carries on business in the other Contracting
State through a permanent establishment situ-
ated therein and the right or property in respect
of which the income is paid is effectively con-
nected with such permanent establishment. In
such case the provisions of Article 7 shall ap-
ply.

4. Where, by reason of a special relationship

between the resident referred to in paragraph 1
and some other person, or between both of
them and some third person, the amount of the
income referred to in that paragraph exceeds
the amount (if any) which would have been
agreed upon between them in the absence of
such a relationship, the provisions of this Arti-
cle shall apply only to the last-mentioned
amount. In such case, the excess part of the in-
come shall remain taxable according to the
laws of each Contracting State, due regard be-
ing had to the other applicable provisions of
this Convention.

5. No relief shall be available under this Ar-

ticle if it was the main purpose or one of the
main purposes of any person concerned with
the creation or assignment of the rights in re-
spect of which the income is paid to take ad-
vantage of this Article by means of that crea-
tion or assignment.

valtarna eller de personliga representanterna
och fr�n vilken betalning sker.

Skatt som har betalats av f�rvaltare eller per-

sonliga representanter p� inkomst som betalas
till f�rm�nstagare ska anses vara betald av f�r-
m�nstagaren.

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

p� annan inkomst, �n inkomst av fast egendom
som avses i artikel 6 punkt 2, om den som har
r�tt till inkomsten har hemvist i en avtalsslu-
tande stat och bedriver r�relse i den andra av-
talsslutande staten fr�n d�r bel�get fast drift-
st�lle samt den r�ttighet eller egendom i fr�ga
om vilken inkomsten betalas �ger verkligt sam-
band med det fasta driftst�llet. I s�dant fall till-
l�mpas best�mmelserna i artikel 7.

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

mellan den person med hemvist som avses i
punkt 1 och n�gon annan person eller mellan
dem b�da och annan person, den inkomst som
avses i n�mnda punkt �verstiger det belopp
som skulle ha avtalats mellan dem om s�dana
f�rbindelser inte f�relegat, till�mpas best�m-
melserna i denna artikel endast p� sistn�mnda
belopp. I s�dant fall beskattas �verskjutande
belopp enligt lagstiftningen i vardera avtalsslu-
tande staten med iakttagande av �vriga best�m-
melser i avtalet.

5. L�ttnader enligt denna artikel ska inte er-

h�llas om det huvudsakliga syftet eller ett av de
huvudsakliga syftena, hos n�gon person som
har inflytande �ver tillskapandet eller place-
ringen av r�ttigheterna p� grund av vilka in-
komsterna betalas, �r att uppn� f�rm�n av
denna artikel genom s�dant tillskapande eller
s�dan placering.

SFS 2015:666

Article 21

Elimination of double taxation

1. 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 the United King-
dom and in accordance with the provisions of
this Convention may be taxed in the United
Kingdom, Sweden shall allow subject to the
provisions of the laws of Sweden concerning
credit for foreign tax (as they 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 United
Kingdom tax paid in respect 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 the
United Kingdom, Sweden may, when deter-
mining the graduated rate of Swedish tax, take
into account the income which shall be taxable
only in the United Kingdom.

c) Notwithstanding the provisions of subpar-

agraph a) of this paragraph, dividends paid by a
company which is a resident of the United
Kingdom to a company which is a resident of
Sweden shall be exempt from Swedish tax ac-
cording to the provisions of Swedish law gov-
erning the exemption of tax on dividends paid
to Swedish companies by companies abroad.

2. Subject to the provisions of the law of the

United Kingdom regarding the allowance as a
credit against United Kingdom tax of tax paya-
ble in a territory outside the United Kingdom
or, as the case may be, regarding the exemption
from United Kingdom tax of a dividend arising
in a territory outside the United Kingdom or of
the profits of a permanent establishment situ-
ated in a territory outside the United Kingdom
(which shall not affect the general principle
hereof):

a) Swedish tax payable under the laws of

Sweden and in accordance with this Conven-

Artikel 21

Undvikande av dubbelbeskattning

1. 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 lagstiftning i F�r-
enade konungariket och i enlighet med best�m-
melserna i detta avtal f�r beskattas i F�renade
konungariket, ska Sverige med beaktande av
best�mmelserna i svensk lagstiftning betr�f-
fande avr�kning av utl�ndsk skatt (�ven i den
lydelse de framledes kan f� genom att �ndras
utan att den allm�nna princip som anges h�r
�ndras) fr�n den svenska skatten p� inkom-
sten avr�kna ett belopp motsvarande den skatt i
F�renade konungariket som erlagts p� inkom-
sten.

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

v�rvar inkomst som i enlighet med detta avtal
beskattas endast i F�renade konungariket, f�r
Sverige, vid fastst�llande av skattesatsen f�r
svensk progressiv skatt beakta den inkomst
som ska beskattas endast i F�renade konunga-
riket.

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

denna punkt �r utdelning fr�n bolag med hem-
vist i F�renade konungariket till bolag med
hemvist i Sverige undantagen fr�n svensk skatt
enligt best�mmelserna i svensk lag om skatte-
befrielse f�r utdelning som betalas till svenska
bolag fr�n bolag i utlandet.

2. I enlighet med F�renade konungarikets

lagstiftning ang�ende avr�kning fr�n skatt i
F�renade konungariket av skatt som betalas i
annan stat, eller undantagande fr�n skatt i F�r-
enade konungariket g�llande utdelning med
k�lla i annan stat eller inkomst fr�n fast drift-
st�lle bel�get i annan stat (vilken lagstiftning
inte ska p�verka den allm�nna princip som
anges h�r) g�ller f�ljande:

a) svensk skatt, som enligt svensk lagstift-

ning och i �verensst�mmelse med detta avtal

SFS 2015:666

tion, whether directly or by deduction, on prof-
its, income or chargeable gains from sources
within Sweden (excluding in the case of a divi-
dend tax payable in respect of the profits out of
which the dividend is paid) shall be allowed as
a credit against any United Kingdom tax com-
puted by reference to the same profits, income
or chargeable gains by reference to which the
Swedish tax is computed;

b) a dividend which is paid by a company

which is a resident of Sweden to a company
which is a resident of the United Kingdom
shall be exempted from United Kingdom tax
when the exemption is applicable and the con-
ditions for exemption under the law of the
United Kingdom are met;

c) the profits of a permanent establishment

in Sweden of a company which is a resident of
the United Kingdom shall be exempted from
United Kingdom tax when the exemption is ap-
plicable and the conditions for exemption un-
der the law of the United Kingdom are met;

d) in the case of a dividend not exempted

from tax under subparagraph b) above which is
paid by a company which is a resident of Swe-
den to a company which is a resident of the
United Kingdom and which controls directly or
indirectly at least 10 per cent of the voting
power in the company paying the dividend, the
credit mentioned in subparagraph a) above
shall also take into account the Swedish tax
payable by the company in respect of its profits
out of which such dividend is paid.

3. For the purposes of paragraphs 1 and 2,

profits, income and gains owned by a resident
of a Contracting State which may be taxed in
the other Contracting State in accordance with
this Convention shall be deemed to arise from
sources in that other State.

4. Where a resident of a Contracting State

derives gains which may be taxed in the other
Contracting State under the provisions of para-
graph 6 of Article 13, and those gains are in re-
spect of:

betalas, antingen direkt eller genom avdrag, p�
inkomst eller skattepliktig kapitalvinst fr�n
k�lla i Sverige (med undantag, i fr�ga om ut-
delning, av skatt p� vinst av vilken utdelningen
betalas), avr�knas fr�n varje skatt i F�renade
konungariket, som bel�per p� samma inkomst
eller skattepliktiga kapitalvinst f�r vilken den
svenska skatten ber�knats,

b) utdelning fr�n bolag med hemvist i Sve-

rige till bolag med hemvist i F�renade konung-
ariket ska vara undantagen fr�n skatt i F�ren-
ade konungariket n�r undantagandet �r till�mp-
ligt och villkoren f�r undantagande enligt lag-
stiftning i F�renade konungariket �r uppfyllda,

c) inkomst som f�rv�rvas av ett fast drift-

st�lle i Sverige f�r ett bolag med hemvist i F�r-
enade konungariket ska vara undantagen fr�n
skatt i F�renade konungariket n�r undanta-
gande �r till�mpligt och n�r villkoren f�r un-
dantagande enligt lagstiftning i F�renade
konungariket �r uppfyllda,

d) om utdelning som inte �r undantagen fr�n

skatt enligt punkt b) ovan betalas av ett bolag
med hemvist i Sverige till ett bolag med hem-
vist i F�renade konungariket som kontrollerar,
direkt eller indirekt, minst 10 procent av det ut-
delande bolagets r�stetal, ska den svenska skatt
som bolaget erlagt p� vinst av vilken utdel-
ningen betalas beaktas vid avr�kningen enligt
a) i denna punkt.

3. Vid till�mpningen av punkterna 1 och 2

ska inkomst eller vinst som f�rv�rvas av per-
son med hemvist i en avtalsslutande stat och
som enligt detta avtal f�r beskattas i den andra
avtalsslutande staten anses h�rr�ra fr�n denna
andra stat.

4. Om en person med hemvist i en avtalsslu-

tande stat uppb�r vinst som f�r beskattas i den
andra avtalsslutande staten enligt best�mmel-
serna i artikel 13 punkt 6, och s�dan vinst �r
h�nf�rlig till:

SFS 2015:666

a) shares or comparable interests referred to

in paragraph 2 of Article 13, and the immova-
ble property in question is situated in the first-
mentioned Contracting State, or

b) shares referred to in paragraph 7 of Arti-

cle 26, and the rights in question are to assets to
be produced by the exploration or exploitation
of the sea-bed and subsoil and their natural re-
sources situated in the first-mentioned Con-
tracting State

that other Contracting State shall allow, un-

der the provisions of paragraphs 1 or 2, as the
case may be, a deduction of, or a credit for, the
tax paid on that gain in the first-mentioned
Contracting State.

Article 22

Non-discrimination

1. Nationals of a Contracting State shall not

be subjected in the other Contracting State to
any taxation or any requirement connected
therewith which is other or more burdensome
than the taxation and connected requirements
to which nationals of that other State in the
same circumstances, in particular with respect
to residence, are or may be subjected.

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.

3. Except where the provisions of paragraph

1 of Article 9, paragraph 4 or 5 of Article 11,
paragraph 4 or 5 of Article 12, or paragraph 4
or 5 of Article 20 apply, interest, royalties and
other disbursements paid by an enterprise of a
Contracting State to a resident of the other
Contracting State shall, for the purpose of de-
termining the taxable profits of such enterprise,
be deductible under the same conditions as if
they had been paid to a resident of the first-
mentioned State.

a) s�dana andelar eller liknande r�ttigheter

som avses i artikel 13 punkt 2 och den fasta
egendomen i fr�ga �r bel�gen i den f�rst-
n�mnda avtalsslutande staten, eller

b) s�dana andelar som avses i artikel 26

punkt 7, och r�ttigheterna i fr�ga �r h�nf�rliga
till tillg�ngar som ska utvinnas genom utfors-
kandet eller utnyttjandet av havsbottnen och
dess underlag eller av dessas naturtillg�ngar,
bel�gna i den f�rstn�mnda avtalsslutande sta-
ten,

ska den andra avtalsslutande staten enligt

best�mmelserna i punkterna 1 och 2 medge av-
drag eller avr�kning f�r den skatt som har beta-
lats p� vinsten i den f�rstn�mnda avtalsslu-
tande staten.

Artikel 22

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-
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
avtalsslutande stat under samma f�rh�llanden
�r eller kan bli underkastad.

2. Beskattningen av ett fast driftst�lle, som

f�retag i en avtalsslutande stat har i den andra
avtalsslutande staten, ska i denna andra stat
inte vara mindre f�rdelaktig �n beskattningen
av ett f�retag i denna andra stat, som bedriver
verksamhet av samma slag.

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

9 punkt 1, artikel 11 punkterna 4 eller 5, artikel
12 punkterna 4 eller 5, eller artikel 20 punk-
terna 4 eller 5 till�mpas, �r r�nta, royalty och
annan betalning fr�n f�retag i en avtalsslutande
stat till person med hemvist i den andra avtals-
slutande staten avdragsgill vid best�mmandet
av den beskattningsbara inkomsten f�r s�dant
f�retag p� samma villkor som betalning till
person med hemvist i den f�rstn�mnda staten.

SFS 2015:666

4. Enterprises of a Contracting State, the

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

5. Nothing contained in this Article shall be

construed as obliging either Contracting State
to grant to individuals not resident in that State
any of the personal allowances, reliefs and re-
ductions for tax purposes which are granted to
individuals so resident or to its nationals.

Article 23

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 22, 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

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

5. Best�mmelserna i denna artikel ska inte

anses medf�ra skyldighet f�r en avtalsslutande
stat att medge fysiska personer som inte har
hemvist i den staten s�dant personligt avdrag
vid beskattningen, s�dan skattebefrielse eller
skatteneds�ttning som medges personer med
hemvist i den staten eller till dess medborgare.

Artikel 23

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 22 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-

SFS 2015:666

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
agreement in the sense of the preceding para-
graphs.

5. Where,
a) under paragraph 1, a person has presented

a case to the competent authority of a Contract-
ing State on the basis that the actions of one or
both of the Contracting States have resulted for
that person in taxation not in accordance with
the provisions of this Convention, and

b) the competent authorities are unable to

reach an agreement to resolve that case pursu-
ant to paragraph 2 within three years from the
presentation of the case to the competent au-
thority of the other Contracting State,

any unresolved issues arising from the case

shall be submitted to arbitration if the person
so requests. These unresolved issues shall not,
however, be submitted to arbitration if a deci-
sion on these issues has already been rendered
by a court or administrative tribunal of either
State. Unless a person directly affected by the
case does not accept the mutual agreement that
implements the arbitration decision, that deci-
sion shall be binding on both Contracting
States and shall be implemented notwithstand-
ing any time limits in the domestic laws of
these States. The competent authorities of the
Contracting States may by mutual agreement
settle the mode of application of this para-
graph.

6. a) The provisions of paragraph 5 shall not

apply to cases falling within paragraph 3 of Ar-
ticle 4 or to issues concerning the attribution of

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

5. I fall d�,
a) en person, i enlighet med punkt 1, har

gjort en framst�llan till den beh�riga myndig-
heten i en avtalsslutande stat med anledning av
att �tg�rder i den ena eller b�da avtalsslutande
staterna f�r honom har medf�rt beskattning i
strid med best�mmelserna i detta avtal, och

b) de beh�riga myndigheterna inte, inom tre

�r fr�n anm�lan till den beh�riga myndigheten
i den andra avtalsslutande staten, kan n� en
�verenskommelse f�r att l�sa fr�gan enligt
punkt 2,

ska, om personen beg�r det, kvarst�ende

ol�sta fr�gor i �rendet h�nskjutas till skiljef�r-
farande. S�dana ol�sta fr�gor ska dock inte
h�nskjutas till skiljef�rfarande om en domstol i
n�gon av de avtalsslutande staterna har medde-
lat ett beslut avseende dessa fr�gor. Skiljedo-
men �r bindande f�r b�da avtalsslutande sta-
terna och ska genomf�ras utan hinder av tids-
begr�nsningar i dessa staters interna lagstift-
ning, s�vida inte en person som direkt ber�rs
av �rendet inte accepterar den �msesidiga �ver-
enskommelsen som genomf�r skiljedomen. De
beh�riga myndigheterna i de avtalsslutande
staterna f�r tr�ffa �verenskommelse om s�ttet
att till�mpa denna punkt.

6. a) Best�mmelserna i punkt 5 ska inte till-

l�mpas p� �renden som r�r artikel 4 punkt 3
och inte heller p� �renden som r�r h�nf�rande

SFS 2015:666

capital to a permanent establishment under Ar-
ticle 7.

b) Notwithstanding the provisions of para-

graph 5, a case shall not be submitted to arbi-
tration if the competent authorities of both
Contracting States have agreed that the case is
not suitable for resolution through arbitration.

Article 24

Exchange of information

1. The competent authorities of the Contract-

ing States shall exchange such information as
is foreseeably relevant for carrying out the pro-
visions of this Convention or to the administra-
tion or enforcement of the domestic laws con-
cerning taxes of every kind and description im-
posed on behalf of the Contracting States, or of
their political subdivisions or local authorities,
insofar as the taxation thereunder is not con-
trary to the Convention. The exchange of infor-
mation 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. Notwithstanding the foregoing, informa-
tion received by a Contracting State may be
used for other purposes when such information
may be used for such other purposes under the
laws of both States and the competent authority
of the supplying State authorises such use.

av kapital till ett fast driftst�lle enligt artikel 7.

b) Utan hinder av best�mmelserna i punkt 5,

ska ett �rende inte h�nskjutas till skiljef�rfa-
rande om de beh�riga myndigheterna i de av-
talsslutande staterna har �verenskommit att
�rendet inte �r l�mpligt att avg�ras genom skil-
jef�rfarande.

Artikel 24

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. Utan hinder av ovanst�ende f�r upplys-
ningar som en avtalsslutande stat mottagit an-
v�ndas f�r andra �ndam�l n�r s�dana upplys-
ningar f�r anv�ndas f�r s�dana andra �ndam�l
enligt lagstiftningen i b�da avtalsslutande sta-
terna och den beh�riga myndigheten i den av-

SFS 2015:666

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;

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
paragraph 3 but in no case shall such limita-
tions be construed to permit a Contracting
State to decline to supply information solely
because it has no domestic interest in such in-
formation.

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.

talsslutande stat som l�mnat upplysningarna
till�tit s�dant anv�ndande.

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,

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 el-
ler d�rf�r att upplysningarna g�ller �gander�tt i
en person.

SFS 2015:666

Article 25

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 26

Miscellaneous provisions relating to offshore
activities

1. The provisions of this Article shall apply

notwithstanding any other provision of this
Convention where activities (in this Article
relevant activities) are carried on offshore in
connection with the exploration or exploitation
of the sea-bed and subsoil and their natural re-
sources situated in a Contracting State.

2. An enterprise of a Contracting State

which carries on relevant activities in the other
Contracting State shall, subject to paragraphs 3
and 4 of this Article, be deemed to be carrying
on business in that other Contracting State
through a permanent establishment situated
therein.

3. Relevant activities which are carried on

by an enterprise of a Contracting State in the
other Contracting State for a period or periods
not exceeding in the aggregate 30 days in any
12 month period shall not constitute the carry-
ing on of business through a permanent estab-
lishment situated therein. For the purposes of
this paragraph:

a) where an enterprise of a Contracting State

carrying on relevant activities in the other Con-
tracting State is associated with another enter-
prise carrying on substantially similar relevant
activities there, the former enterprise shall be
deemed to be carrying on all such activities of
the latter enterprise, except to the extent that

Artikel 25

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 26

Best�mmelser som till�mpas p� viss
verksamhet utanf�r kusten

1. Utan hinder av �vriga best�mmelser i

detta avtal till�mpas best�mmelserna i denna
artikel n�r verksamhet (i denna artikel be-
n�mnd relevant verksamhet) bedrivs utanf�r
kusten i samband med utforskandet eller ut-
nyttjandet av havsbottnen och dess underlag el-
ler av dessas naturtillg�ngar, bel�gna i en av-
talsslutande stat.

2. F�retag i en avtalsslutande stat som bedri-

ver relevant verksamhet i den andra avtalsslu-
tande staten anses om inte best�mmelserna i
punkterna 3 och 4 i denna artikel f�ranleder an-
nat bedriva r�relse i denna andra avtalsslu-
tande stat fr�n d�r bel�get fast driftst�lle.

3. Relevant verksamhet som f�retag i en av-

talsslutande stat bedriver i den andra avtalsslu-
tande staten under tidrymd eller tidrymder som
sammanlagt inte �verstiger 30 dagar under en
tolvm�nadersperiod medf�r inte att r�relse an-
ses bedriven fr�n d�r bel�get fast driftst�lle.
Vid till�mpningen av denna punkt g�ller f�l-
jande:

a) I fall d� f�retag i en avtalsslutande stat

som bedriver relevant verksamhet i den andra
avtalsslutande staten har intressegemenskap
med annat f�retag, som bedriver v�sentligen
liknande verksamhet d�r, anses det f�rst-
n�mnda f�retaget bedriva all s�dan verksamhet
som bedrivs av det sistn�mnda f�retaget. Detta

SFS 2015:666

those activities are carried on at the same time
as its own activities;

b) an enterprise shall be regarded as associ-

ated with another enterprise if one participates
directly or indirectly in the management, con-
trol or capital of the other or if the same per-
sons participate directly or indirectly in the
management, control or capital of both enter-
prises.

4. Profits derived by an enterprise of a Con-

tracting State from the transportation of sup-
plies or personnel by a ship or aircraft to a lo-
cation where relevant activities are being car-
ried on, or from the operation of tugboats or
anchor handling vessels in connection with
such activities, shall be taxable only in that
Contracting State.

5. a) Subject to subparagraph b) of this para-

graph, salaries, wages and similar remunera-
tion derived by a resident of a Contracting
State in respect of an employment connected
with relevant activities in the other Contracting
State may, to the extent that the duties are per-
formed offshore in that other Contracting State,
be taxed in that other Contracting State.

b) Salaries, wages and similar remuneration

derived by a resident of a Contracting State in
respect of an employment exercised aboard a
ship or aircraft engaged in the transportation of
supplies or personnel to a location where rele-
vant activities are being carried on in a Con-
tracting State, or in respect of any employment
exercised aboard a tugboat or anchor handling
vessel in connection with such activities, shall
be taxable only in the State of which the indi-
vidual is a resident.

6. Gains derived by an enterprise of a Con-

tracting State that operates:

a) ships or aircraft for the transportation of

supplies or personnel to a location where rele-
vant activities are being carried on in a Con-
tracting State, or

g�ller dock inte i den m�n den sistn�mnda
verksamheten bedrivs under samma tid som
det f�rstn�mnda f�retagets egen verksamhet.

b) Ett f�retag anses ha intressegemenskap

med ett annat, om det ena f�retaget direkt eller
indirekt deltar i ledningen eller kontrollen av
det andra f�retaget eller �ger del i detta f�re-
tags kapital eller om samma personer direkt el-
ler indirekt deltar i ledningen eller kontrollen
av b�da f�retagen eller �ger del i b�da dessa f�-
retags kapital.

4. Inkomst, som f�retag i en avtalsslutande

stat f�rv�rvar genom transport av materiel eller
personal med skepp eller luftfartyg till plats d�r
relevant verksamhet bedrivs eller genom an-
v�ndning av bogserb�tar eller s�rskilda fartyg
som assisterar vid ankring i samband med s�-
dan verksamhet, beskattas endast i denna av-
talsslutande stat.

5. a) Om inte punkt b) i denna punkt f�ranle-

der annat, f�r l�n och liknande ers�ttning som
person med hemvist i en avtalsslutande stat
uppb�r p� grund av anst�llning som har sam-
band med relevant verksamhet som bedrivs i
den andra avtalsslutande staten, i den m�n ar-
betet utf�rs utanf�r kusten i den andra avtals-
slutande staten, beskattas i denna andra avtals-
slutande stat.

b) L�n och liknande ers�ttning, som person

med hemvist i en avtalsslutande stat uppb�r p�
grund av arbete som utf�rs ombord p� skepp
eller luftfartyg som transporterar materiel eller
personal till plats d�r relevant verksamhet be-
drivs i en avtalsslutande stat eller p� grund av
arbete som utf�rs ombord p� bogserb�t eller
s�rskilt fartyg som assisterar vid ankring i sam-
band med s�dan verksamhet, beskattas endast i
den stat d�r personen har hemvist.

6. Vinst som f�rv�rvas av ett f�retag i en av-

talsslutande stat som anv�nder:

a) skepp eller luftfartyg f�r transport av ma-

teriel eller personal till plats d�r relevanta verk-
samhet bedrivs i en avtalsslutande stat, eller

SFS 2015:666

b) tugboats or anchor handling vessels oper-

ated in connection with such activities from the
alienation of such ships, aircraft, tugboats or
anchorhandling vessels shall be taxable only in
that Contracting State.

7. Gains derived by a resident of a Contract-

ing State from the alienation of rights to assets
to be produced by the exploration or exploita-
tion of the sea-bed and subsoil and their natural
resources situated in the other Contracting
State, including rights to interests in or to the
benefit of such assets, or from the alienation of
shares deriving their value or the greater part of
their value directly or indirectly from such
rights, may be taxed in that other Contracting
State.

Article 27

Preferential regimes

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 shipping and financial activities, or
(ii) from being the headquarters or co-ordi-

nation centre for, or from being an entity pro-
viding administrative services or other support
to, a group of companies which carry on busi-
ness primarily in other States; and

b) under a preferential regime, such income

bears a significantly lower tax than income
from similar activities carried out within that
State or than income from being the head-
quarters, co-ordination centre or similar entity
providing administrative services or other sup-
port 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 para-
graph 2 of Article 10 and Article 21 shall not

b) bogserb�tar eller s�rskilda fartyg som as-

sisterar vid ankring i samband med s�dan verk-
samhet p� grund av �verl�telse av s�dana
skepp, luftfartyg, bogserb�tar eller s�rskilda
fartyg som assisterar vid ankring, ska beskattas
endast in denna avtalsslutande stat.

7. Vinst som person med hemvist i en avtals-

slutande stat f�rv�rvar p� grund av �verl�telse
av r�ttigheter till tillg�ngar som kan utvinnas
genom utforskandet eller utnyttjandet av havs-
bottnen och dess underlag eller av dessas na-
turtillg�ngar, bel�gna i den andra avtalsslu-
tande staten, inklusive r�ttigheter i f�rm�n av
s�dana tillg�ngar, eller fr�n �verl�telse av ak-
tier som f�r sitt v�rde eller st�rre delen av sitt
v�rde direkt eller indirekt fr�n s�dana r�ttighe-
ter f�r beskattas i denna andra avtalsslutande
stat.

Artikel 27

F�rm�nliga skatteregimer

Utan hinder av �vriga best�mmelser i detta

avtal, ska f�r det fall

a) bolag med hemvist i en avtalsslutande stat

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

1) fr�n sj�farts- och finansverksamhet, eller
2) genom att vara huvudkontor, coordination

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

b) s�dan inkomst enligt en f�rm�nlig skatte-

regim beskattas v�sentligt l�gre enligt lagstift-
ningen i denna stat �n inkomster fr�n liknande
verksamhet som bedrivs inom denna stat eller
genom att vara huvudkontor, coordination cen-
tre eller liknande enhet som tillhandah�ller ad-
ministrativa eller andra tj�nster till en grupp av
bolag som bedriver r�relse i denna stat,

de best�mmelser i detta avtal som medger

undantag fr�n eller neds�ttning av skatt inte
till�mpas p� inkomst som s�dant bolag f�rv�r-
var och inte heller ska artikel 10 punkt 2 eller

SFS 2015:666

apply to the dividends paid by such company.

Article 28

Miscellaneous

Where under any provision of this Conven-

tion, income or capital gains are relieved from
tax in a Contracting State and, under the laws
in force in the other Contracting State, an indi-
vidual, in respect of that income or that capital
gain is subject to tax by reference to the
amount thereof which is remitted to or received
in that other Contracting State and not by refer-
ence to the full amount thereof, then the relief
to be allowed under the Convention in the first-
mentioned Contracting State shall apply only
to so much of the income or capital gain as is
taxed in that other Contracting State.

Article 29

Entry into force

1. Each of the Contracting States shall notify

the other in writing, through diplomatic chan-
nels, of the completion of the procedures re-
quired 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 Sweden:
(i) in respect of taxes withheld at source, for

amounts paid or credited on or after 1st Janu-
ary of the year next following the date on
which the Convention enters into force;

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

taxes chargeable for any tax year beginning on
or after 1st January of the year next following
the date on which the Convention enters into
force; and

b) in the United Kingdom:
(i) in respect of taxes withheld at source, for

amounts paid or credited on or after 1st Janu-

artikel 21 till�mpas p� utdelning som betalas
av s�dant bolag.

Artikel 28

�vriga best�mmelser

I fall d� enligt best�mmelse i detta avtal be-

skattning i en avtalsslutande stat av inkomst el-
ler kapitalvinst lindras och en fysisk person en-
ligt g�llande lagstiftning i den andra avtalsslu-
tande staten beskattas f�r s�dan inkomst eller
kapitalvinst till den del den �verf�rs till eller
mottas i den andra avtalsslutande staten och
inte f�r hela dess belopp, ska den skattelindring
som enligt detta avtal medges i den f�rst-
n�mnda avtalsslutande staten avse endast den
del av inkomsten eller kapitalvinsten som �ver-
f�rs till eller mottas i den andra avtalsslutande
staten.

Artikel 29

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 ta-
gits emot och ska d�refter till�mpas

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

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

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

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

talas eller tillgodof�rs den 1 januari det �r som

SFS 2015:666

ary of the year next following the date on
which the Convention enters into force;

(ii) in respect of income tax and capital gains

tax, for any year of assessment beginning on or
after 6th April next following the date on
which this Convention enters into force;

(iii) in respect of corporation tax, for any

financial year beginning on or after 1st April
next following the date on which this Conven-
tion enters into force.

3. Notwithstanding the provisions of para-

graph 1, the provisions of Article 23 (Mutual
agreement procedure) and Article 24 (Ex-
change of information) shall have effect from
the date of entry into force of this Convention,
without regard to the taxable period to which
the matter relates. However, no case may be
submitted for arbitration under the provisions
of paragraph 5 of Article 23 (Mutual agree-
ment procedure) earlier than three years after
the date on which the Convention enters into
force.

4. The Convention between the Govern-

ment of the Kingdom of Sweden and the Gov-
ernment of the United Kingdom of Great
Britain and Northern Ireland for the avoidance
of double taxation and the prevention of fiscal
evasion with respect to taxes on income and
capital gains, signed at Stockholm on 30th Au-
gust 1983 (the prior Convention), shall cease
to have effect in respect of any tax with effect
from the date upon which this Convention has
effect in respect of that tax in accordance with
the provisions of paragraph 1 of this Article
and shall terminate on the last such date.

5. Notwithstanding the provisions of para-

graphs 2 and 4 and the provisions of Article 17,
where, immediately before the entry into force
of this Convention, an individual was in receipt
of payments falling within Article 18 or para-
graph 2 of Article 19 of the prior Convention,
that individual may make an election that the
provisions of those Articles, and not the provi-
sions of Article 17 of this Convention, shall
continue to apply to those payments. That elec-
tion shall have effect for the year in which it is

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

2) i fr�ga om skatt p� inkomst och p� kapi-

talvinst, f�r beskattnings�r som b�rjar den
6 april som f�ljer n�rmast efter den dag d� av-
talet tr�der i kraft eller senare,

3) betr�ffande bolagsskatt, f�r r�kenskaps�r

som b�rjar den 1 april som f�ljer n�rmast efter
den dag d� avtalet tr�der i kraft eller senare.

3. Utan hinder av best�mmelserna i punkt 1,

ska best�mmelserna i artikel 23 (�msesidig
�verenskommelse) och artikel 24 (Utbyte av
upplysningar) till�mpas fr�n och med den dag
d� avtalet tr�der i kraft oavsett vilket beskatt-
nings�r �rendet g�ller. Inget �rende f�r emel-
lertid h�nskjutas till skiljef�rfarande enligt be-
st�mmelserna i artikel 23 punkt 5 (�msesidig
�verenskommelse) f�rr�n tidigast tre �r efter
den dag d� detta avtal tr�der i kraft.

4. Avtalet mellan Det F�renade Konungari-

ket Storbritannien och Nordirlands regering
och Konungariket Sveriges regering f�r att
undvika dubbelbeskattning och f�rhindra skat-
teflykt betr�ffande skatter p� inkomst och rea-
lisationsvinst, undertecknat i Stockholm den 30
augusti 1983 (det tidigare avtalet), ska upp-
h�ra att till�mpas med avseende p� varje skatt
fr�n och med den dag d� detta avtal enligt
punkt 1 i denna artikel ska till�mpas avseende
den aktuella skatten, och ska upph�ra att g�lla
p� den sista av dessa dagar.

5. Utan hinder av best�mmelserna i punk-

terna 2 och 4 och best�mmelserna i artikel 17,
f�r en fysisk person som omedelbart f�re avta-
lets ikrafttr�dande var mottagare av s�dan utbe-
talning som omfattas av artikel 18 eller artikel
19 punkt 2 i det tidigare avtalet, v�lja att be-
st�mmelserna i sistn�mnda artiklar, och inte
best�mmelserna i artikel 17 i detta avtal, fortfa-
rande ska till�mpas p� s�dana utbetalningar.
Detta val ska g�lla f�r det �r under vilket valet
g�rs och varje d�rp� f�ljande �r under f�rut-

SFS 2015:666

made and for subsequent years unless revoked
by the individual. Where an election has been
so revoked, no further election under this para-
graph may be made.

Article 30

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

amounts paid or credited on or after 1st Janu-
ary of the year next following the end of the six
month period;

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

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; and

b) in the United Kingdom:
(i) in respect of taxes withheld at source, for

amounts paid or credited on or after 1st Janu-
ary of the year next following the end of the six
month period;

(ii) in respect of income tax and capital gains

tax, for any year of assessment beginning on or
after 6th April next following the date on
which the notice is given;

(iii) in respect of corporation tax, for any fi-

nancial year beginning on or after 1st April
next following the date on which the notice is
given.

In witness whereof the undersigned, being duly
authorised thereto, have signed this Conven-
tion.

Done in duplicate at Stockholm this 26th day
of March 2015 in the English language.

s�ttning att valet inte har �terkallats av perso-
nen. N�r ett val har �terkallats f�r inte ett nytt
val g�ras enligt denna punkt.

Artikel 30

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

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

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

skatt som p�f�rs f�r beskattnings�r som b�rjar
1 januari det �r som f�ljer n�rmast efter ut-
g�ngen av sexm�nadersperioden eller senare,
och

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

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

2) i fr�ga om inkomstskatt och skatt p� kapi-

talvinst, som tas ut under beskattnings�r som
b�rjar den 6 april �ret n�rmast efter det om
underr�ttelsen ges eller senare,

3) i fr�ga om bolagsskatt, p� skatt som tas ut

f�r beskattnings�r som b�rjar den 1 april det �r
som f�ljer n�rmast efter det datum d� underr�t-
telsen ges eller senare.

Till bekr�ftelse h�rav har undertecknade, d�r-
till vederb�rligen bemyndigade, undertecknat
detta avtal.

Som skedde i Stockholm den 26 mars 2015, i
tv� exemplar p� engelska spr�ket.

SFS 2015:666

Wolters Kluwer

Elanders Sverige AB, 2015

For the Government of the Kingdom of Swe-
den

Linda Haggren

For the Government of the United Kingdom of
Great Britain and Northern Ireland

Paul Johnston

F�r Konungariket Sveriges regering

Linda Haggren

F�r F�renade konungariket Storbritannien och
Nordirlands regering

Paul Johnston

;

Viktiga lagar inom skatterätten

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

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SFS 2015:666 Lag om skatteavtal mellan Sverige samt Storbritannien och Nordirland

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