SFS 2016:408 Lag om skatteavtal mellan Sverige och Saudiarabien

Skatterätt

Start / Skatterätt / Lag (2016:408) om skatteavtal mellan Sverige och Saudiarabien / SFS 2016:408 Lag om skatteavtal mellan Sverige och Saudiarabien

160408.PDF

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                   </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om skatteavtal mellan Sverige och Saudiarabien; utf�rdad den 12 maj 2016. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och p� f�rm�genhet som Sverige och Saudiarabien undertecknade den 19 oktober 2015 ska, tillsammans med det protokoll som �r fogat till avtalet och som utg�r en del av detta, g�lla som lag h�r i landet. Avtalet och protokollet �r avfattade p� svenska, arabiska och engelska. Den svenska och engelska texten 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, och b) andra skatter p� inkomst och p� f�rm�genhet, p� skatt som tas ut f�r be- skattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare. P� regeringens v�gnar STEFAN L�FVEN ARDALAN SHEKARABI (Finansdepartementet) 1 Prop. 2015/16:108, bet. 2015/16:SkU23, rskr. 2015/16:217. SFS 2016:408 Utkom fr�n trycket den 24 maj 2016 </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 2016:408 Bilaga Avtal mellan Konungariket Sveriges reger- ing och Konungariket Saudiarabiens reger- ing f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�f- fande skatter p� inkomst och p� f�rm�gen- het Konungariket Sveriges regering och Konungariket Saudiarabiens regering, som �nskar ing� ett avtal f�r undvikande av dubbel- beskattning och f�rhindrande av skatteflykt be- tr�ffande skatter p� inkomst och p� f�rm�gen- het, har kommit �verens om f�ljande: Artikel 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. Artikel 2 Skatter som omfattas av avtalet 1. Detta avtal till�mpas p� skatter p� in- komst och p� f�rm�genhet som p�f�rs f�r en avtalsslutande stats, dess politiska underavdel- ningars eller lokala myndigheters r�kning, obe- roende av det s�tt p� vilket skatterna tas ut. 2. Med skatter p� inkomst och p� f�rm�gen- het f�rst�s alla skatter som tas ut p� inkomst eller p� f�rm�genhet i dess helhet eller p� delar av inkomst eller f�rm�genhet, d�ri inbegripet skatter p� vinst p� grund av �verl�telse av l�s eller fast egendom, samt skatter p� v�rde- stegring. 3. De skatter p� vilka detta avtal till�mpas �r: a) i Konungariket Saudiarabien: 1) Zakat, och 2) inkomstskatten, innefattande skatten p� naturgasinvesteringar, (i det f�ljande ben�mnd saudisk skatt); b) i Sverige: Convention between the Government of the Kingdom of Sweden and the Government of the Kingdom of Saudi Arabia for the avoid- ance of double taxation and the prevention of tax evasion with respect to taxes on income and on capital The Government of the Kingdom of Sweden and the Government of the Kingdom of Saudi Arabia, desiring to conclude a Convention for the avoidance of double taxation and the pre- vention of tax evasion with respect to taxes on income and on capital, have agreed as follows: Article 1 Persons Covered This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivi- sions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on in- come and on capital all taxes imposed on total income, on total capital, or on elements of in- come or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital apprecia- tion. 3. The taxes to which this Convention shall apply are: a) In the case of the Kingdom of Saudi Arabia: (i) the Zakat; (ii) the income tax including the natural gas investment tax (hereinafter referred to as Saudi Tax); b) In the case of Sweden: </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 2016:408 1) den statliga inkomstskatten, 2) kupongskatten, 3) den s�rskilda inkomstskatten f�r utom- lands bosatta, 4) den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., 5) den kommunala inkomstskatten, och 6) den statliga f�rm�genhetsskatten, (i det f�ljande ben�mnd svensk skatt). 4. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter undertecknandet av avtalet tas ut vid sidan av eller i st�llet f�r de skatter som anges i punkt 3 i denna artikel. De beh�riga myndigheterna i de avtalsslutande staterna ska meddela varan- dra de v�sentliga �ndringar som gjorts i deras skattelagstiftning. Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ranleder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) Konungariket Saudiarabien avser Konungariket Saudiarabiens territorium, �ven inkluderande det omr�de utanf�r territorial- havet �ver vilket Konungariket Saudiarabien ut�var suver�na och jurisdiktionella r�ttigheter s�vitt avser dess havsomr�den, havsbottnen och dess underlag samt naturtillg�ngar i enlig- het med dess lagstiftning och folkr�ttens regler, b) Sverige avser Konungariket Sverige och, n�r uttrycket anv�nds i geografisk bety- delse, innefattar Sveriges territorium, Sveriges territorialhav och andra havsomr�den �ver vilka Sverige i �verensst�mmelse med folk- (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 bo- satta); (iv) the income tax on non-resident artistes and athletes (den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl.); (v) the municipal income tax (den kommu- nala inkomstskatten); and (vi) the net wealth tax (den statliga f�rm�genhetsskatten) (hereinafter referred to as Swedish tax). 4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of this Con- vention in addition to, or in place of, the taxes referred to in paragraph 3 of this Article. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. Article 3 General Definitions 1. For the purposes of this Convention, unless the context otherwise requires: a) the term Kingdom of Saudi Arabia means the territory of the Kingdom of Saudi Arabia which also includes the area outside the territorial waters, where the Kingdom of Saudi Arabia exercises its sovereign and jurisdic- tional rights in their waters, sea bed, subsoil and natural resources by virtue of its law and international law; b) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the terri- torial sea of Sweden as well as other maritime areas over which Sweden in accordance with </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 2016:408 r�ttens regler ut�var suver�na r�ttigheter eller jurisdiktion, c) en avtalsslutande stat och den andra avtalsslutande staten, avser Konungariket Saudiarabien eller Sverige, beroende p� sam- manhanget, 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 i en avtalsslutande stat och f�retag i den andra avtalsslutande staten av- ser f�retag som bedrivs av en person med hem- vist i en avtalsslutande stat, respektive f�retag som bedrivs av person med hemvist i den andra avtalsslutande staten, g) internationell trafik avser transport med skepp eller luftfartyg som anv�nds av ett f�re- tag i en avtalsslutande stat, utom d� skeppet eller luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande staten, h) beh�rig myndighet avser: 1) s�vitt avser Konungariket Saudiarabien: finansdepartementet, representerat av finans- ministern, eller dennes befullm�ktigade ombud, 2) s�vitt avser Sverige: finansministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, i) medborgare avser: 1) fysisk person som har medborgarskap i en avtalsslutande stat, 2) juridisk person, handelsbolag eller annan sammanslutning som bildats enligt den lagstift- ning som g�ller i en avtalsslutande stat. 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 international law exercises sovereign rights or jurisdiction; c) the terms a Contracting State and the other Contracting State mean the Kingdom of Saudi Arabia or Sweden 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 corporate or any entity that is treated as a body corporate for tax purposes; f) 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; g) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; h) the term competent authority means: (i) in the case of the Kingdom of Saudi Arabia: the Ministry of Finance represented by the Minister of Finance or his authorized representative; (ii) in the case of Sweden: the Minister of Finance, his authorized representative or the authority which is designated as a competent authority for the purposes of this Convention; i) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or associa- tion deriving its status as such from the laws in force in a Contracting State. 2. As regards the application of this 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 this Conven- tion applies, any meaning under the applicable tax laws of that State prevailing over a </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 2016:408 i denna stat �ger f�retr�de framf�r den betydelse uttrycket ges i annan lagstiftning i denna stat. Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal avser uttrycket person med hemvist i en avtals- slutande stat: a) person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av domicil, bos�ttning, bolagsbildning, plats f�r f�retags- ledning eller annan liknande omst�ndighet och innefattar ocks� denna stat, dess offentlig- r�ttsliga organ eller institutioner, politiska underavdelningar eller lokala myndigheter, samt b) juridisk person som bildats enligt lagstift- ningen i en avtalsslutande stat och som gene- rellt �r undantagen fr�n beskattning i denna stat samt �r grundad i och administreras i denna stat antingen: 1) i uteslutande religi�st, v�lg�rande, utbild- ningsfr�mjande eller vetenskapligt syfte, eller 2) f�r att tillhandah�lla pensioner till anst�llda enligt en pensionsplan. Detta uttryck inbegriper emellertid inte person som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat eller f�r f�rm�genhet bel�gen d�r. 2. D� p� grund av best�mmelserna i punkt 1 i denna artikel fysisk person har hemvist i b�da avtalsslutande staterna, best�ms hans hemvist p� f�ljande s�tt: a) han anses ha hemvist endast i den avtals- slutande stat d�r han har en bostad som stadig- varande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da avtalsslutande staterna, anses han ha hemvist endast i den avtals- slutande stat med vilken hans personliga och ekonomiska f�rbindelser �r starkast (centrum f�r levnadsintressena), b) om det inte kan avg�ras i vilken avtals- slutande stat han har centrum f�r sina levnads- meaning 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: a) any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that State and any governmental body or agency, political subdivision or local authority thereof; or b) a legal person organized under the laws of a Contracting State and that is generally ex- empt from tax in that State and is established and maintained in that State either: (i) exclusively for a religious, charitable, educational or scientific purpose; or (ii) to provide pensions to employees pursuant to a plan. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein. 2. Where by reason of the provisions of paragraph 1 of this Article, an individual is a resident of both Contracting States, then his status shall be determined as follows: a) he shall be deemed to be a resident only of the Contracting State in which he has a perma- nent home available to him; if he has a perma- nent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests); b) if the Contracting State in which he has his centre of vital interests cannot be deter- </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 2016:408 intressen eller om han inte i n�gondera avtals- slutande stat har en bostad som stadigvarande st�r till hans f�rfogande, anses han ha hemvist endast i den avtalsslutande stat d�r han stadig- varande vistas, c) om han stadigvarande vistas i b�da avtals- slutande staterna eller om han inte vistas sta- digvarande i n�gon av dem, anses han ha hem- vist endast i den avtalsslutande stat d�r han �r medborgare, d) om han �r medborgare i b�da avtals- slutande staterna eller om han inte �r medborg- are i n�gon av dem, ska de beh�riga myndig- heterna i de avtalsslutande staterna avg�ra fr�- gan genom �msesidig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 i denna artikel annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, ska de beh�riga myndigheterna s�ka avg�ra fr�gan genom �msesidig �verenskommelse. De beh�riga myndigheterna ska d�rvid beakta att platsen f�r den verkliga ledningen �r en av de huvudsakliga faktorerna. 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�rskilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, och f) gruva, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. 3. Uttrycket fast driftst�lle innefattar �ven: a) plats f�r byggnads-, anl�ggnings-, monte- rings- eller installationsverksamhet och verk- samhet som best�r i �vervakning i anslutning mined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode; c) if he has an habitual abode in both Con- tracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national; d) if he is a national of both Contracting States or of neither of them, the competent au- thorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of par- agraph 1 of this Article, a person other than an individual is a resident of both Contracting States, the competent authorities of the Con- tracting States shall endeavour to settle the question by mutual agreement, taking into con- sideration that the place of effective manage- ment is one of the main criteria in this case. 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 includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, a quarry or any other place of extraction of natural resources. 3. The term permanent establishment also includes: a) a building site, a construction, assembly or installation project, or supervisory activities, in connection therewith, but only where such </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 2016:408 d�rtill men endast om verksamheten p�g�r l�ngre tid �n sex m�nader, och b) tillhandah�llandet av tj�nster, inklusive konsulttj�nster, av ett f�retag genom anst�llda eller annan personal som anlitats av f�retaget f�r s�dant �ndam�l, men endast om s�dan verk- samhet p�g�r (avseende samma eller samman- kopplade projekt) inom en avtalsslutande stat under en tidsperiod eller tidsperioder som sam- manlagt �verstiger 183 dagar inom en tolv- m�nadersperiod. 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 varor eller inh�mtande av upplysningar f�r f�retaget, e) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att f�r f�reta- get bedriva annan verksamhet av f�rberedande eller bitr�dande art, f) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att kombinera verksamheter som anges i a) till e) ovan, under f�ruts�ttning att hela den verksamhet som be- drivs fr�n den stadigvarande platsen f�r aff�rs- verksamhet p� grund av denna kombination �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 avtals- slutande stat har och d�r regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, anses f�retaget utan hinder av best�mmelserna i punkterna 1 och 2 i denna artikel ha fast drift- site, project or activities continue for a period more than six months; b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days within any 12-month period. 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 merchandise 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; f) the maintenance of a fixed place of busi- ness solely for any combination of activities mentioned in subparagraphs a) to e), 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 of this Article, where a person other than an agent of an independent status to whom paragraph 6 applies is acting on behalf of an enterprise and has, and habitually exer- cises, in a Contracting State an authority to conclude contracts in the name of the enter- </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 2016:408 st�lle i denna stat i fr�ga om varje verksamhet som personen driver f�r f�retaget. Detta g�ller dock inte, om den verksamhet som personen bedriver �r begr�nsad till s�dan som anges i punkt 4 i denna artikel och som, om den be- drevs fr�n en stadigvarande plats f�r aff�rs- verksamhet, inte skulle g�ra denna stadigva- rande plats f�r aff�rsverksamhet till fast drift- st�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 eller annan oberoende representant, under f�r- uts�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar eller kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� annat s�tt) medf�r inte i sig att n�gotdera bolaget utg�r fast driftst�lle f�r det andra. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (d�ri inbegripet inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra avtals- slutande 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 prise, that enterprise shall be deemed to have a permanent establishment in that State in re- spect of any activities which that person under- takes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 of this Article which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that 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 permanent establishment of the other. Article 6 Income from Immovable Property 1. Income derived by a resident of a Con- tracting State from immovable property (in- cluding income from agriculture or forestry) situated in the other Contracting State may be taxed in that other Contracting 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. This 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 </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 2016:408 nyttja mineralf�rekomst, k�lla eller annan naturtillg�ng. Skepp, b�tar och luftfartyg anses inte vara fast egendom. 3. Best�mmelserna i punkt 1 i denna artikel till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, genom uthyrning eller annan anv�ndning av fast egendom. 4. Best�mmelserna i punkterna 1 och 3 i denna artikel till�mpas �ven p� inkomst av fast egendom som tillh�r f�retag och p� inkomst av fast egendom som anv�nds vid sj�lvst�ndig yrkesut�vning. Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en avtalsslutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�- relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets in- komst beskattas i den andra staten, men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat bedri- ver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle h�nf�rs, om inte best�mmelserna i punkt 3 i denna artikel f�ran- leder annat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat, om det varit ett frist�ende f�retag som bedrivit verk- samhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat aff�rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmande av fast driftst�lles in- komst medges avdrag f�r utgifter som upp- kommit f�r det fasta driftst�llets verksamhet, h�runder inbegripna utgifter f�r f�retagets led- ning och allm�nna f�rvaltning, oavsett om ut- gifterna uppkommit i den stat d�r det fasta consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 of this Article shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. The provisions of paragraphs 1 and 3 of this Article shall also apply to the income from immovable property of an enterprise and to in- come from immovable property used for the performance of independent personal services. Article 7 Business Profits 1. The profits of an enterprise of a Contract- ing State shall be taxable only in that State un- less the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3 of this Article, where an enterprise of a Con- tracting State carries on business in the other Contracting State through a permanent estab- lishment situated therein, there shall in each Contracting State be attributed to that perma- nent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In the determination of the profits of a permanent establishment, there shall be al- lowed as deductions expenses which are in- curred for the purposes of the business of the permanent establishment including executive and general administrative expenses so in- </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 2016:408 driftst�llet �r bel�get eller annorst�des. Avdrag medges emellertid inte f�r belopp, om n�got, som det fasta driftst�llet betalat till f�retagets huvudkontor eller n�got av dess andra kontor (om inte beloppen utg�r ers�ttning f�r faktiska utgifter) i form av royalty, avgifter eller andra liknande betalningar f�r nyttjandet av patent eller andra r�ttigheter, eller i form av ers�ttning f�r s�rskilda tj�nster eller f�r f�retagsledning, eller, utom i fr�ga om bankf�retag, i form av inkomst av fordran p� kapital utl�nat till det fasta driftst�llet. P� samma s�tt ska vid best�m- mandet av fast driftst�lles inkomst inte beaktas belopp som det fasta driftst�llet debiterat f�re- tagets huvudkontor eller n�got av dess andra kontor (om inte beloppen utg�r ers�ttning f�r faktiska utgifter) i form av royalty, avgifter eller andra liknande betalningar f�r nyttjandet av patent eller andra r�ttigheter, eller i form av ers�ttning f�r s�rskilda tj�nster eller f�retags- ledning eller, utom i fr�ga om bankf�retag, i form av inkomst av fordran p� kapital utl�nat till f�retagets huvudkontor eller n�got av dessa andra kontor. 4. Inkomst av r�relse som f�retag i en avtalsslutande stat f�rv�rvar fr�n export av varor till den andra avtalsslutande staten ska inte beskattas i denna andra avtalsslutande stat. Om avtalet om export �ven innefattar annan verksamhet som bedrivs fr�n fast driftst�lle i den andra avtalsslutande staten, f�r inkomst fr�n s�dan verksamhet beskattas i denna andra avtalsslutande stat. 5. Inkomst h�nf�rs inte till fast driftst�lle en- dast av den anledningen att varor ink�ps ge- nom det fasta driftst�llets f�rsorg f�r f�retaget. 6. Vid till�mpningen av f�reg�ende punkter best�ms inkomst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. curred, whether in the State in which the per- manent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual ex- penses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other simi- lar payments in return for the use of patents or other rights, or by way of commission, for spe- cific services performed or for management, or, except in the case of a banking enterprise, by way of income from debt-claims with re- gard to moneys lent to the permanent establish- ment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual ex- penses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other simi- lar payments in return for the use of patents or other rights, or by way of commission for spe- cific services performed or for management, or, except in the case of a banking enterprise, by way of income from debt-claims with regard to moneys lent to the head office of the enterprise or any of its other offices. 4. The business profits derived by an enter- prise of a Contracting State from the exporta- tion of merchandise to the other Contracting State shall not be taxed in that other Contract- ing State. Where export contracts include other activities carried on through a permanent establishment in the other Contracting State profits derived from such activities may be taxed in the other Contracting State. 5. No profits shall be attributed to a perma- nent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 6. For the purposes of the preceding para- graphs, the profits to be attributed to the per- manent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. </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 2016:408 7. Uttrycket inkomst av r�relse inbegriper inkomst fr�n tillverknings-, handels-, bank- och f�rs�kringsverksamhet, utf�rande av land- transporter, tillhandah�llandet av tj�nster och uthyrning av personlig l�s egendom. Uttrycket inbegriper inte en fysisk persons sj�lvst�ndiga yrkesut�vning s�som anst�lld eller oberoende. 8. Best�mmelserna i denna artikel p�verkar inte till�mpningen av en avtalsslutande stats lagstiftning om beskattning av inkomst fr�n f�rs�kringsverksamhet som uppb�rs av person som inte har hemvist d�r. Om den lagstiftning som vid tidpunkten f�r undertecknandet av detta avtal i endera avtalsslutande stat �ndras (annat �n i mindre omfattning s� att �ndringen inte p�verkar lagstiftningens allm�nna karak- t�r) ska de avtalsslutande staterna �verl�gga med varandra f�r att komma �verens om l�mplig �ndring av denna punkt. 9. Ing�r i inkomst av r�relse inkomst som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i denna artikel. Artikel 8 Sj�fart och luftfart 1. Inkomst som f�rv�rvas av f�retag i en avtalsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik beskattas endast i denna stat. 2. Best�mmelserna i punkt 1 i denna artikel till�mpas �ven p� inkomst som f�rv�rvas ge- nom deltagande i en pool, ett gemensamt f�re- tag eller en internationell 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 7. The term business profits includes, but is not limited to income derived from manufac- turing, mercantile, banking, insurance, from the operation of inland transportation, the fur- nishing of services and the rental of tangible personal movable property. Such a term does not include the performance of personal ser- vices by an individual either as an employee or in an independent capacity. 8. Nothing in this Article shall affect the op- eration of any law of a Contracting State relat- ing to tax imposed on income derived by non- residents from insurance activities provided that if the relevant law in force in either Con- tracting State at the date of signature of this Convention is varied (otherwise than in minor respects so as not to affect its general charac- ter) the Contracting States shall consult with each other with a view to agreeing to any amendment of this paragraph as may be appropriate. 9. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions 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. The provisions of paragraph 1 of this Article 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, </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 2016:408 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�retaget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�knas i detta f�retags inkomst och beskattas i �verens- st�mmelse 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 avtalsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra avtalsslutande stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som beta- lar utdelningen har hemvist, enligt lagstift- control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or im- posed between the two enterprises in their commercial or financial relations which differ from those which would be made between in- dependent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of 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 provisions 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 Contracting State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and </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 2016:408 ningen i denna stat, men om den som har r�tt till utdelningen har hemvist i den andra avtals- slutande staten f�r skatten inte �verstiga: a) 5 procent av utdelningens bruttobelopp om den som har r�tt till utdelningen �r ett bolag (med undantag f�r handelsbolag) som innehar minst 10 procent av det utdelande bolagets r�s- tetal, b) 10 procent av utdelningens bruttobelopp i �vriga fall. Denna punkt ber�r inte bolagets beskattning f�r den vinst av vilken utdelningen betalas. 3. Med uttrycket utdelning f�rst�s i denna artikel inkomst av aktier eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra r�ttigheter i bolag som enligt lagstiftningen i den stat d�r det ut- delande bolaget har hemvist vid beskattningen behandlas p� samma s�tt som inkomst av aktier. 4. Best�mmelserna i punkterna 1 och 2 i denna artikel till�mpas inte, om den som har r�tt till utdelningen har hemvist i en avtals- slutande stat och bedriver r�relse i den andra avtalsslutande staten, d�r bolaget som betalar utdelningen har hemvist, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk- samhet i denna andra stat fr�n d�r bel�gen sta- digvarande anordning, samt den andel p� grund av vilken utdelningen betalas �ger verkligt samband med det fasta driftst�llet eller den sta- digvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14 i detta avtal. 5. Om bolag med hemvist i en avtalsslutande stat f�rv�rvar inkomst fr�n den andra avtals- slutande staten, f�r denna andra stat inte be- skatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle eller stadigvarande anordning i denna andra stat, according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: a) 5 per cent of the gross amount of the divi- dends if the beneficial owner is a company (other than a partnership) which holds at least 10 per cent of the voting power or voting shares of the company paying the dividends; b) 10 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term dividends as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein, or performs in that other State independent per- sonal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14 of this Convention, as the case may be, 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 or a </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 2016:408 och ej heller p� bolagets icke utdelade vinst ta ut en skatt som utg�r p� bolagets icke utdelade vinst, �ven om utdelningen eller den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. Artikel 11 Inkomst av fordran 1. Inkomst av fordran, som h�rr�r fr�n en avtalsslutande stat och som en person med hemvist i den andra avtalsslutande staten har r�tt till, beskattas endast i denna andra stat. 2. Med uttrycket inkomst av fordran f�r- st�s i denna artikel inkomst av varje slags ford- ran, antingen den s�kerst�llts genom inteck- ning i fast egendom eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket avser s�rskilt inkomst av v�rde- papper som utf�rdats av staten och inkomst av obligationer eller debentures, d�ri inbegripet agiobelopp och vinster som h�nf�r sig till s�dana v�rdepapper, obligationer eller deben- tures. Straffavgift p� grund av sen betalning anses inte som inkomst av fordran vid till�mp- ningen av denna artikel. 3. Best�mmelserna i punkt 1 i denna artikel till�mpas inte om den som har r�tt till inkoms- ten av fordran har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtals- slutande staten fr�n vilken inkomsten av ford- ran h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den fordran f�r vilken inkom- sten betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anord- ningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14 i detta avtal. 4. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till in- komsten av fordran eller mellan dem b�da och fixed base situated in that other State, nor sub- ject 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 such other State. Article 11 Income from Debt-Claims 1. Income from debt-claims 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 income from debt-claims 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 par- ticular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securi- ties, bonds or debentures. Penalty charges for late payment shall not be regarded as income from debt-claims for the purpose of this Article. 3. The provisions of paragraph 1 of this Arti- cle shall not apply if the beneficial owner of the income from debt-claims, being a resident of a Contracting State, carries on business in the other Contracting State in which the in- come from debt-claims arises through a perma- nent establishment situated therein, or per- forms in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which such income is paid is effectively connected with such per- manent establishment or fixed base. In such case the provisions of Article 7 or Article 14 of this Convention, as the case may be, 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, </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 2016:408 annan person inkomsten, med h�nsyn till den fordran f�r vilken den betalas, �verstiger det belopp som skulle ha avtalats mellan utbetala- ren och den som har r�tt till inkomsten om s�dana f�rbindelser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sist- n�mnda belopp. I s�dant fall beskattas �ver- skjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. S�dan royalty f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lagstiftningen i denna stat, men om den som har r�tt till royaltyn har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga: a) 5 procent av royaltyns bruttobelopp om royaltyn avser betalning f�r nyttjandet av, eller f�r r�tten att nyttja, industriell, kommersiell eller vetenskaplig utrustning, b) 7 procent av royaltyns bruttobelopp i �vriga fall. 3. Med uttrycket royalty f�rst�s i denna artikel varje slags betalning som tas emot s�- som ers�ttning f�r nyttjandet av eller f�r r�tten att nyttja upphovsr�tt till litter�rt, konstn�rligt eller vetenskapligt verk, h�ri inbegripet bio- graffilm och filmer eller band f�r radio- eller televisionsuts�ndning, patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod, eller f�r nytt- jandet av eller f�r r�tten att nyttja industriell, kommersiell eller vetenskaplig utrustning eller f�r upplysning om erfarenhetsr�n av indu- striell, kommersiell eller vetenskaplig natur. the amount of the income from debt-claims, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the benefi- cial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxa- ble according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Article 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed: a) 5 per cent of the gross amount of the royalties for the use of, or the right to use, industrial, commercial or scientific equipment; b) 7 per cent of the gross amount of the royalties in all other cases. 3. 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 the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience. </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 2016:408 4. Best�mmelserna i punkterna 1 och 2 i denna artikel till�mpas inte om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtals- slutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�llet eller den stadig- varande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14 i detta avtal. 5. Royalty anses h�rr�ra fr�n en avtals- slutande stat om utbetalaren �r en person med hemvist i denna stat. Om emellertid den person som betalar royaltyn, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtals- slutande stat har fast driftst�lle eller stadig- varande anordning i samband varmed skyldig- heten att betala royaltyn uppkommit, och royaltyn belastar det fasta driftst�llet eller den stadigvarande anordningen, anses royaltyn h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 6. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan per- son royaltybeloppet, med h�nsyn till det nytt- jande, den r�ttighet eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�rbin- delser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. 4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situ- ated therein, or performs in that other State in- dependent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14 of this Convention, as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person pay- ing the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the benefi- cial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxa- ble according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. </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 2016:408 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 i detta avtal och som �r bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av l�s egen- dom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, eller av l�s egendom h�nf�rlig till stadigvarande anordning f�r att ut�va sj�lvst�ndig yrkesverk- samhet, som person med hemvist i en avtals- slutande stat har i den andra avtalsslutande sta- ten, f�r beskattas i denna andra stat. Detsamma g�ller vinst p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med hela f�retaget) eller av s�dan stadigvarande anordning. 3. Vinst som person med hemvist i en avtals- slutande stat f�rv�rvar p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i interna- tionell trafik eller l�s egendom som �r h�nf�r- lig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i denna stat. 4. Vinst som person med hemvist i en avtals- slutande stat f�rv�rvar p� grund av �verl�telse av andelar vars v�rde till mer �n 50 procent di- rekt eller indirekt kan h�nf�ras till fast egen- dom som �r bel�gen i den andra avtalsslutande staten f�r beskattas i denna andra stat. 5. Vinst p� grund av �verl�telse av andelar av annat slag �n s�dana som avses i punkt 4 i denna artikel, som representerar minst 25 pro- cent av kapitalet i ett bolag med hemvist i en avtalsslutande stat och som inte �r noterat p� en b�rs i n�gon av de avtalsslutande staterna, f�r beskattas i denna avtalsslutande stat. 6. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1, 2, 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 of this Con- vention and situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enter- prise of a Contracting State has in the other Contracting State or of movable property per- taining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independ- ent personal services, including such gains from the alienation of such a permanent estab- lishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other Contracting State. 3. Gains derived by a resident of a Contract- ing State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. 4. Gains derived by a resident of a Contract- ing State from the alienation of shares deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State. 5. Gains from the alienation of shares, other than those mentioned in paragraph 4 of this Ar- ticle, forming part of a substantial participation in the capital of a company resident of a Con- tracting State and not listed in a Stock Ex- change of either of the Contracting States, may be taxed in that Contracting State. A person is considered to have a substantial participation when this participation is, at least, 25 per cent of the capital of that company. 6. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, </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 2016:408 3, 4 och 5 i denna artikel beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 7. Vinst, p� grund av avyttring av s�dan till- g�ng som avses i punkt 6, som f�rv�rvas av en fysisk person som har haft hemvist i en avtals- slutande stat och f�tt hemvist i den andra avtalsslutande staten f�r utan hinder av be- st�mmelserna i punkt 6 beskattas i den f�rst- n�mnda staten om �verl�telsen av tillg�ngen intr�ffar vid n�got tillf�lle under de tio �r som f�ljer n�rmast efter den tidpunkt d� personen upph�rt att ha hemvist i den f�rstn�mnda staten. Artikel 14 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som en person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verksamhet, beskattas endast i denna stat. S�dan inkomst f�r emellertid beskattas i den andra avtalsslutande staten om: a) han i denna andra avtalsslutande stat har en stadigvarande anordning, som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksam- heten. I s�dant fall f�r dock endast den del av inkomsten som �r h�nf�rlig till denna stadig- varande anordning beskattas i denna andra avtalsslutande stat, eller b) han vistas i denna andra avtalsslutande stat under en tidsperiod eller tidsperioder som sammanlagt uppg�r till eller �verstiger 183 dagar under en tolvm�nadersperiod som b�rjar eller slutar under beskattnings�ret i fr�ga. I s�- dant fall f�r dock endast den del av inkomsten som �r h�nf�rlig till den verksamhet som ut- �vats i denna andra stat beskattas i denna andra stat. 2. Uttrycket fritt yrke inbegriper s�rskilt sj�lvst�ndig vetenskaplig, litter�r och konstn�r- lig verksamhet, uppfostrings- och undervis- ningsverksamhet samt s�dan sj�lvst�ndig 3, 4 and 5 of this Article shall be taxable only in the Contracting State of which the alienator is a resident. 7. Notwithstanding the provisions of para- graph 6, gains from the alienation of any prop- erty referred to in paragraph 6, derived by an individual who has been a resident of a Con- tracting 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 property occurs at any time during the ten years next following the date on which the individual has ceased to be a resident of the first-mentioned State. Article 14 Independent Personal Services 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State: a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attribut- able to that fixed base may be taxed in that other Contracting State, or b) if his stay in the other Contracting State is for a period or periods amounting to or exceed- ing in the aggregate 183 days in any twelve- month period commencing or ending in the fis- cal year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State. 2. The term professional services includes especially, independent scientific, literary, ar- tistic, educational or teaching activities as well as the independent activities of physicians, </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 2016:408 verksamhet som l�kare, advokat, ingenj�r, arkitekt, tandl�kare och revisor ut�var. Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 18, 19, 20 och 21 i detta avtal 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 arbete utf�rs i den andra avtalsslutande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 i denna artikel 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�rstn�mnda staten, om: a) mottagaren vistas i den andra staten under tidsperiod eller tidsperioder som sammanlagt inte �verstiger 183 dagar under en tolv- m�nadersperiod som b�rjar eller slutar under beskattnings�ret i fr�ga, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra staten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande anordning som arbetsgiva- ren har i den andra staten. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete som utf�rs ombord p� skepp eller luftfartyg som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat, beskattas i denna stat. Artikel 16 Styrelsearvode Styrelsearvode och annan liknande ers�tt- ning, som person med hemvist i en avtals- slutande stat uppb�r i egenskap av medlem i lawyers, engineers, architects, dentists and accountants. Article 15 Dependent Personal Services 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21 of this Convention, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived there from may be taxed in that other State. 2. Notwithstanding the provisions of para- graph 1 of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other 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 aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, 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 or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provi- sions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State. Article 16 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- </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 2016:408 styrelse eller annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artikel 17 Artister och sportut�vare 1. Utan hinder av best�mmelserna i artik- larna 14 och 15 i detta avtal f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom sin personliga verksamhet i den andra avtalsslutande staten i egenskap av artist, s�som teater- eller filmsk�despelare, radio- eller televisionsartist eller musiker, eller i egenskap av sportut�vare, beskattas i denna andra stat. 2. I fall d� inkomst genom personlig verk- samhet som artist eller sportut�vare bedriver i denna egenskap inte tillfaller artisten eller sportut�varen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmelserna i artiklarna 7, 14 och 15 i detta avtal, beskattas i den avtalsslutande stat d�r artisten eller sportut�varen bedriver verksamheten. Artikel 18 Pensioner och livr�ntor 1. Pension och annan liknande ers�ttning, ut- betalning enligt pensions- eller socialf�rs�k- ringslagstiftningen eller andra utbetalningar enligt ett allm�nt socialf�rs�kringssystem och livr�nta, som h�rr�r fr�n en avtalsslutande stat och betalas till en person med hemvist i den andra avtalsslutande staten, f�r beskattas i den f�rstn�mnda avtalsslutande staten. 2. Med uttrycket livr�nta f�rst�s ett fast- st�llt belopp, som utbetalas periodiskt p� fast- st�llda tider under en persons livstid eller 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. tors of a company which is a resident of the other Contracting State may be taxed in that other State. Article 17 Artistes and Sportspersons 1. Notwithstanding the provisions of Arti- cles 14 and 15 of this Convention, income de- rived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal ac- tivities exercised by an entertainer or a sport- sperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwith- standing the provisions of Articles 7, 14 and 15 of this Convention, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. Article 18 Pensions and Annuities 1. Pensions and other similar remuneration, disbursements under the Pension or Social Security legislation or other payments made under a public scheme which is part of the social security system and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned Contracting State. 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. </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 2016:408 Artikel 19 Offentlig tj�nst 1. a) L�n och annan liknande ers�ttning, med undantag f�r pension, som betalas av en avtalsslutande stat, en av dess politiska under- avdelningar eller lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna stats, underavdelnings eller myndighets tj�nst, beskattas endast i denna stat. b) S�dan l�n och annan liknande ers�ttning beskattas emellertid endast i den andra avtals- slutande staten om arbetet utf�rs i denna andra stat och personen i fr�ga har hemvist i denna stat och: 1) �r medborgare i denna stat, eller 2) inte fick hemvist i denna stat uteslutande f�r att utf�ra arbetet. 2. Best�mmelserna i artiklarna 15, 16 och 17 i detta avtal 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 avtalsslutande stat, en av dess politiska underavdelningar eller lokala myndigheter. Artikel 20 Studerande Studerande eller aff�rspraktikant som har eller omedelbart f�re vistelsen i en avtals- slutande stat hade hemvist i den andra avtals- slutande staten och som vistas i den f�rst- n�mnda staten uteslutande f�r sin undervisning eller praktik, beskattas inte i denna stat f�r be- lopp som han erh�ller f�r sitt uppeh�lle, sin undervisning eller praktik, om beloppen h�rr�r fr�n k�lla utanf�r denna stat. Article 19 Government Service 1. a) Salaries, wages and other similar remu- neration, other than a pension, paid by a Con- tracting State or a political subdivision or a lo- cal authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of Articles 15, 16 and 17 of this Convention shall apply to salaries, wages and other similar remuneration in re- spect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. Article 20 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. </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 2016:408 Artikel 21 L�rare Utan hinder av best�mmelserna i artikel 15 ska en l�rare som vistas i en avtalsslutande stat i syfte att bedriva undervisning vid ett universi- tet eller annan liknande erk�nd undervisnings- anstalt i denna stat och som omedelbart f�re denna vistelse hade hemvist i den andra avtals- slutande staten, undantas fr�n beskattning i den f�rstn�mnda staten f�r ers�ttning f�r s�dan undervisning under en tidsperiod som inte �verstiger tv� �r fr�n dagen f�r den f�rsta ankomsten i s�dant syfte till den f�rstn�mnda staten, under f�ruts�ttning att s�dan ers�ttning uppb�rs av honom fr�n k�llor i den andra avtalsslutande staten. Artikel 22 Annan inkomst 1. Inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg�ende artiklar av detta avtal beskattas endast i denna stat, oavsett varifr�n inkomsten h�rr�r. 2. Best�mmelserna i punkt 1 i denna artikel till�mpas inte p� inkomst, med undantag av in- komst av fast egendom som avses i artikel 6 punkt 2 i detta avtal, om mottagaren av inkom- sten har hemvist i en avtalsslutande stat och be- driver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken inkomsten betalas �ger verkligt sam- band med det fasta driftst�llet eller den stadig- varande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14 i detta avtal. Article 21 Teachers Notwithstanding the provisions of Article 15 a teacher who visits a Contracting State for the purpose of teaching at a university or any other similarly recognized educational institution in that State and who, immediately before that visit was a resident of the other Contracting State shall be exempt from tax in the first-men- tioned State in respect of any remuneration for such teaching for a period not exceeding two years from the date of his first arrival in the first-mentioned State for such purposes, provided that such remuneration is derived by him from sources in the other Contracting State. Article 22 Other Income 1. Items of income of a resident of a Con- tracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. The provisions of paragraph 1 of this Arti- cle shall not apply to income, other than in- come from immovable property as defined in paragraph 2 of Article 6 of this Convention, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a perma- nent establishment situated therein, or per- forms in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the in- come is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14 of this Convention, as the case may be, shall apply. </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 2016:408 Artikel 23 F�rm�genhet 1. F�rm�genhet best�ende av s�dan fast egendom som avses i artikel 6 i detta avtal, som innehas av en person med hemvist i en avtalsslutande stat och som �r bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra avtalsslutande stat. 2. F�rm�genhet best�ende av l�s egendom, som utg�r del av r�relsetillg�ngarna i fast drift- st�lle vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, eller av l�s egendom h�nf�rlig till stadigvarande anord- ning f�r att ut�va sj�lvst�ndig yrkesverksam- het, som person med hemvist i en avtals- slutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra avtals- slutande stat. 3. F�rm�genhet best�ende av skepp och luft- fartyg som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat och av l�s egen- dom som �r h�nf�rlig till anv�ndningen av s�- dana skepp och luftfartyg, beskattas endast i denna stat. 4. Alla andra slag av f�rm�genhet, som person med hemvist i en avtalsslutande stat innehar, beskattas endast i denna stat. 5. Om, i enlighet med punkt 4 i denna arti- kel, r�tten att beskatta f�rm�genhet som inne- has av person med hemvist i en avtalsslutande stat, tillfaller endast denna stat, f�r denna f�r- m�genhet beskattas i den andra avtalsslutande staten, om f�rm�genheten inte �r f�rem�l f�r en allm�n f�rm�genhetsskatt enligt lagstift- ningen i den f�rstn�mnda staten. Artikel 24 Undanr�jande av dubbelbeskattning 1. Betr�ffande Konungariket Saudiarabien ska dubbelbeskattning undvikas p� f�ljande s�tt: Om en person med hemvist i Konungariket Saudiarabien f�rv�rvar inkomst eller innehar Article 23 Capital 1. Capital represented by immovable prop- erty referred to in Article 6 of this Convention, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other Contracting State. 2. Capital represented by movable property forming part of the business property of a per- manent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contract- ing State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other Contract- ing State. 3. Capital represented by ships and aircraft operated in international traffic by an enter- prise of a Contracting State and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that Contracting State. 5. If, pursuant to paragraph 4 of this Article, the right to tax capital held by an individual who is resident of a Contracting State, is vested only in that State, such capital may be taxed in the other Contracting State, where the net capi- tal is not subject to a general tax on net capital according to the laws of the first-mentioned State. Article 24 Methods for Elimination of Double Taxation 1. In the case of the Kingdom of Saudi Arabia, double taxation shall be avoided as follows: Where a resident of the Kingdom of Saudi Arabia derives income or owns capital which, </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 2016:408 f�rm�genhet som i enlighet med detta avtal f�r beskattas i Sverige, ska Konungariket Saudi- arabien: a) fr�n den personens skatt p� inkomsten av- r�kna ett belopp motsvarande den skatt som har erlagts p� inkomsten i Sverige; b) fr�n den personens skatt p� f�rm�gen- heten avr�kna ett belopp motsvarande den skatt som har erlagts p� f�rm�genheten i Sverige. S�dan avr�kning ska emellertid inte i n�got fall �verstiga den inkomstskatt eller f�rm�gen- hetsskatt i Konungariket Saudiarabien, ber�k- nad f�re avr�kning, som skulle ha bel�pt p� den inkomst respektive f�rm�genhet som f�r beskattas i Sverige. c) Metoderna f�r undanr�jande av dubbel- beskattning ska, s�vitt avser saudiska med- borgare, inte p�verka best�mmelserna om Zakat. 2. Betr�ffande Sverige ska dubbelbeskatt- ning undvikas p� f�ljande s�tt: a) Om en person med hemvist i Sverige f�r- v�rvar inkomst som enligt lagstiftningen i Konungariket Saudiarabien och i enlighet med best�mmelserna i detta avtal f�r beskattas i Konungariket Saudiarabien, ska Sverige med beaktande av best�mmelserna i svensk lagstift- ning betr�ffande 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� inkomsten avr�kna ett belopp motsvarande den saudiska skatt som erlagts p� inkomsten. b) Om en person med hemvist i Sverige er- h�ller inkomst som i enlighet med detta avtal beskattas endast i Konungariket Saudiarabien, f�r Sverige, vid fastst�llande av skattesatsen f�r svensk progressiv skatt beakta den inkomst som ska beskattas endast i Konungariket Saudiarabien. c) Utan hinder av best�mmelserna i a) i denna punkt �r utdelning fr�n bolag med hem- vist i Konungariket Saudiarabien till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt best�mmelserna i svensk lag om in accordance with this Agreement, may be taxed in Sweden, the Kingdom of Saudi Arabia shall allow: a) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in Sweden; b) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid thereon in Sweden. Such deduction in either case shall not, how- ever, exceed that part of the income tax or cap- ital tax in the Kingdom of Saudi Arabia, as computed before the deduction is given, which is attributable, as the case may be, to the in- come or the capital which may be taxed in Sweden. c) The methods for elimination of double taxation will not prejudice to the provisions of the Zakat collection regime as regards Saudi nationals. 2. In the case of Sweden, double taxation shall be avoided as follows: a) Where a resident of Sweden derives in- come which under the laws of the Kingdom of Saudi Arabia and in accordance with the provi- sions of this Convention may be taxed in the Kingdom of Saudi Arabia, Sweden shall allow subject to the provisions of the laws of Swe- den concerning credit for foreign tax (as it may be amended from time to time without chang- ing the general principle hereof) as a deduc- tion from the tax on such income, an amount equal to the Saudi 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 Kingdom of Saudi Arabia, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in the Kingdom of Saudi Arabia. c) Notwithstanding the provisions of sub- paragraph a) of this paragraph, dividends paid by a company which is a resident of the King- dom of Saudi Arabia to a company which is a resident of Sweden shall be exempt from </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 2016:408 skattebefrielse f�r utdelning som betalas till svenska bolag fr�n bolag i utlandet. d) Om en person med hemvist i Sverige innehar f�rm�genhet, som enligt best�mmel- serna i detta avtal f�r beskattas i Konungariket Saudiarabien, ska Sverige fr�n skatten p� denna persons f�rm�genhet avr�kna ett belopp motsvarande den f�rm�genhetsskatt som er- lagts i Konungariket Saudiarabien. Avr�k- ningsbeloppet ska emellertid inte �verstiga den del av den svenska f�rm�genhetsskatten, be- r�knad utan s�dan avr�kning, som bel�per p� den f�rm�genhet som f�r beskattas i Konunga- riket Saudiarabien. Artikel 25 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. 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 best�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 detta avtal. �verenskommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i de avtalsslutande stater- nas interna lagstiftning. Swedish tax according to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by companies abroad. d) Where a resident of Sweden owns capital which, in accordance with the provisions of this Convention, may be taxed in the Kingdom of Saudi Arabia, Sweden shall allow as a de- duction from the tax on the capital of that resi- dent an amount equal to the capital tax paid in the Kingdom of Saudi Arabia. Such deduction shall not, however, exceed that part of the Swedish capital tax, as computed before the deduction is given, which is attributable to the capital which may be taxed in the Kingdom of Saudi Arabia. Article 25 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. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 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 this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. </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 2016:408 3. De beh�riga myndigheterna i de avtalsslu- tande staterna ska genom �msesidig �verens- kommelse s�ka avg�ra sv�righeter eller tvivel- sm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av detta avtal. De kan �ven �verl�gga i syfte att undanr�ja dubbel- beskattning i fall som inte omfattas av detta avtal. 4. De beh�riga myndigheterna i de avtals- slutande staterna kan tr�da i f�rbindelse med varandra i syfte att tr�ffa �verenskommelse i de fall som angivits i f�reg�ende punkter. Artikel 26 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 artiklarna 1 och 2 i detta avtal. 2. Upplysningar som en avtalsslutande stat tagit emot enligt punkt 1 i denna artikel ska be- handlas som hemliga p� samma s�tt som upp- lysningar som erh�llits enligt den interna lag- stiftningen i denna stat och f�r yppas endast f�r personer eller myndigheter (d�ri inbegripet domstolar och f�rvaltningsorgan) som fastst�l- ler, uppb�r eller driver in de skatter som �syftas i punkt 1 i denna artikel eller handl�gger �tal eller �verklagande i fr�ga om dessa skatter eller som ut�var tillsyn �ver n�mnda verksam- heter. Dessa personer eller myndigheter f�r anv�nda upplysningar bara f�r s�dana �nda- m�l. De f�r yppa upplysningarna vid offentlig r�tteg�ng eller i domstolsavg�randen. 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 this Convention. They may also consult together for the elimination of double taxation in cases not provided for in this Convention. 4. The competent authorities of the Con- tracting States may communicate with each other for the purpose of reaching an agreement in the sense of the preceding paragraphs. Article 26 Exchange of Information 1. The competent authorities of the Con- tracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the admin- istration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authori- ties, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2 of this Convention. 2. Any information received under para- graph 1 of this Article 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 per- sons or authorities (including courts and ad- ministrative bodies) concerned with the assess- ment or collection of, the enforcement or pros- ecution in respect of, the determination of ap- peals in relation to the taxes referred to in paragraph 1 of this Article, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. </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 2016:408 3. Best�mmelserna i punkterna 1 och 2 i denna artikel medf�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 avtalsslutande 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 �ver- l�mnande 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 i denna artikel, men detta medf�r inte en r�tt f�r en avtalsslutande stat att v�gra l�mna upplysningar uteslutande d�rf�r att denna stat inte har n�got eget intresse av s�- dana upplysningar. 5. Best�mmelserna i punkt 3 i denna artikel medf�r inte r�tt f�r en avtalsslutande stat att v�gra att l�mna upplysningar uteslutande d�rf�r att upplysningarna innehas av en bank, annan finansiell institution, ombud, representant eller f�rvaltare eller d�rf�r att upplysningarna g�ller �gander�tt i en person. 3. In no case shall the provisions of paragraphs 1 and 2 of this Article be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to supply information which is not obtain- able under the laws or in the normal course of the administration of that or of the other Contracting State; c) to supply information which would dis- close any trade, business, industrial, commer- cial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 4. If information is requested by a Contract- ing State in accordance with this Article, the other Contracting State shall use its informa- tion gathering measures to obtain the requested information, even though that other State may not need such information for its own tax pur- poses. The obligation contained in the preced- ing sentence is subject to the limitations of par- agraph 3 of this Article but in no case shall such limitations be construed to permit a Con- tracting State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of para- graph 3 of this Article be construed to permit a Contracting State to decline to supply informa- tion 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. </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 2016:408 Artikel 27 Medlemmar av diplomatisk beskickning och konsulat Best�mmelserna i detta avtal ber�r inte de privilegier vid beskattningen som enligt folk- r�ttens allm�nna regler eller best�mmelser i s�rskilda �verenskommelser tillkommer medlemmar av diplomatisk beskickning och konsulat. Artikel 28 �vriga best�mmelser 1. Best�mmelserna i detta avtal ber�r inte till�mpningen av intern lagstiftning som syftar till att motverka skatteflykt och skatteundan- dragande genom begr�nsning av kostnader och avdrag med anledning av transaktioner mellan f�retag i en avtalsslutande stat och f�retag i den andra avtalsslutande staten, om det huvud- sakliga syftet eller ett av de huvudsakliga syf- tena med tillskapandet av s�dana f�retag eller transaktionerna mellan dem var att komma i �t- njutande av f�rm�ner i enlighet med detta avtal som i annat fall inte skulle ha varit tillg�ngliga. 2. Utan hinder av �vriga best�mmelser i detta avtal, om: a) bolag med hemvist i en avtalsslutande stat huvudsakligen f�rv�rvar sina inkomster fr�n andra stater 1) fr�n aktiviteter s�dana som bank-, sj�farts-, finans- eller f�rs�kringsverksamhet, eller 2) genom att vara huvudkontor, coordination centre eller liknande enhet som tillhandah�ller administrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse huvudsakligen i andra stater, och b) s�dan inkomst beskattas v�sentligt l�gre enligt lagstiftningen i denna stat �n inkomster fr�n liknande verksamhet som bedrivs inom denna stat eller genom att vara huvudkontor, coordination centre eller liknande enhet som tillhandah�ller administrativa eller andra tj�ns- Article 27 Members of Diplomatic Missions and Consular Posts Nothing in this Convention shall affect the fiscal privileges of members of diplomatic mis- sions or consular posts under the general rules of international law or under the provisions of special agreements. Article 28 Miscellaneous Provisions 1. Nothing in this Convention shall affect the application of the domestic provisions to prevent tax evasion and tax avoidance concern- ing the limitation of expenses and any deduc- tions arising from transactions between enter- prises of a Contracting State and enterprises of the other Contracting State, if the main purpose or one of the main purposes of the creation of such enterprises or of the transactions under- taken between them, was to obtain the benefits under this Convention, that would not other- wise be available. 2. Notwithstanding any other provisions of this Convention, where: a) a company that is a resident of a Contract- ing State derives its income primarily from other States (i) from activities such as banking, shipping, financing or insurance or (ii) from being the headquarters, co-ordina- tion centre or similar entity providing adminis- trative services or other support to a group of companies which carry on business primarily in other States; and b) such income would bear a significantly lower tax under the laws of that State than in- come from similar activities carried out within that State or from being the headquarters, co- ordination centre or similar entity providing administrative services or other support to a </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 2016:408 ter till en grupp av bolag som bedriver r�relse i denna stat, ska de best�mmelser i detta avtal som med- ger undantag fr�n eller neds�ttning av skatt inte till�mpas p� inkomst som s�dant bolag f�rv�rvar och inte heller p� utdelning som betalas av s�dant bolag. 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. Avtalet tr�der i kraft den sista dagen i den m�nad som f�ljer n�rmast efter den m�nad d� den sista av dessa underr�ttelser tagits emot. 2. Avtalets best�mmelser till�mpas: a) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter den dag d� avtalet tr�der i kraft eller senare, b) i fr�ga om andra skatter p� inkomst, och skatter p� f�rm�genhet, p� skatt som p�f�rs f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter den dag d� avtalet tr�der i kraft eller senare. Artikel 30 Upph�rande 1. 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 skrift- ligen s�ga upp avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�got kalender�r. 2. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla: a) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som 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 apply to the income of such company and to the dividends paid by such company. 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. The Convention shall enter into force on the last day of the month following the month in which the later of these notifications was received. 2. The provisions of the Convention shall have effect: a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the date on which the Convention enters into force; b) in respect of other taxes on income, and taxes on capital, on taxes chargeable for any taxable year beginning on or after the first day of January of the year next following the date on which the Convention enters into force. Article 30 Termination 1. 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. 2. In such case the Convention shall cease to have effect: a) in respect of taxes withheld at source, for amounts paid or credited on or after the first </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 2016:408 f�ljer n�rmast efter utg�ngen av sex- m�nadersperioden eller senare, b) i fr�ga om andra skatter p� inkomst, och skatter p� f�rm�genhet, p� skatt som p�f�rs f�r beskattnings�r som b�rjar 1 januari det �r som f�ljer n�rmast efter utg�ngen av sexm�naders- perioden eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i Riyadh den 19 oktober 2015, i tv� exemplar p� svenska, arabiska och engel- ska spr�ken, vilka �ger lika vitsord. I h�ndelse av skiljaktigheter i tolkningen ska den engelska texten ha f�retr�de. F�r Konungariket Sveriges regering Mikael Damberg F�r Konungariket Saudiarabiens regering Ibrahim Al-Assaf day of January of the year next following the end of the six month period; b) in respect of other taxes on income, and taxes on capital, on taxes chargeable for any taxable year beginning on or after the first day of January of the year next following the end of the six month period. In witness whereof the undersigned being duly authorized thereto have signed this Con- vention. Done in duplicate at Riyadh on 19 October 2015 in the Swedish, Arabic and English languages, all texts being equally authentic. In case of divergence of interpretation, the English text shall prevail. For the Government of the Kingdom of Sweden Mikael Damberg For the Government of the Kingdom of Saudi Arabia Ibrahim Al-Assaf </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 2016:408 Protokoll Vid tillf�llet f�r undertecknandet av avtalet mellan Konungariket Sveriges regering och Konungariket Saudiarabiens regering f�r und- vikande av dubbelbeskattning och f�rhin- drande av skatteflykt betr�ffande skatter p� in- komst och p� f�rm�genhet, har de avtalsslu- tande staterna kommit �verens om att f�ljande best�mmelser ska utg�ra en integrerande del av avtalet: 1. Med h�nvisning till artiklarna 1 och 4: Inkomst som f�rv�rvas av eller genom en person vars inkomst enligt lagstiftningen i endera avtalsslutande staten �r f�rem�l f�r del�garbeskattning, ska anses f�rv�rvad av en person med hemvist i en av staterna till den del som inkomsten, enligt skattelagstiftningen i denna stat, behandlas som inkomst hos en person med hemvist i staten i fr�ga. 2. Med h�nvisning till artikel 3: Uttrycket person inbegriper staten, dess administrativa underavdelningar eller lokala myndigheter. 3. Med h�nvisning till artikel 8: Best�mmelserna i artikel 8 punkt 1 i avtalet till�mpas p� inkomst som f�rv�rvas av luftfart- skonsortiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av in- komsten som motsvarar den andel av konsor- tiet som innehas av den svenske del�garen i SAS (SAS Sverige AB). 4. Med h�nvisning till artikel 13: Best�mmelserna i artikel 13 punkt 3 i avtalet till�mpas i fr�ga om vinst som f�rv�rvas av luftfartskonsortiet Scandinavian Airlines Sys- tem (SAS), men endast i fr�ga om den del av vinsten som motsvarar den andel i konsortiet som innehas av den svenske del�garen i SAS (SAS Sverige AB). Protocol At the moment of signing the Convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and on capital between the Govern- ment of the Kingdom of Sweden and the Gov- ernment of the Kingdom of Saudi Arabia, the Contracting States have agreed that the follow- ing provisions shall form an integral part of the Convention: 1. With reference to Articles 1 and 4: In the case of an item of income derived by or through a person that is fiscally transparent under the laws of either Contracting State, such item shall be considered to be derived by a resident of a Contracting State to the extent that the item is treated for the purposes of the taxation law of such State as the income of a resident. 2. With reference to Article 3: It is understood that the term person in- cludes the State, its administrative subdivisions or local authorities. 3. With reference to Article 8: With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of paragraph 1 of Article 8 of the Convention shall apply only to such part of the profits as corresponds to the participation held in that consortium by the Swedish partner of SAS (SAS Sverige AB). 4. With reference to Article 13: With respect to gains derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of paragraph 3 of Article 13 of the Convention shall apply only to such part of the gains as corresponds to the participation held in that consortium by the Swedish partner of SAS (SAS Sverige AB). </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 2016:408 5. Med h�nvisning till artikel 15: Om en person med hemvist i Sverige uppb�r ers�ttning f�r arbete utf�rt ombord p� luftfar- tyg som anv�nds i internationell trafik av luft- fartskonsortiet Scandinavian Airlines System (SAS), ska s�dan ers�ttning beskattas endast i Sverige. 6. Med h�nvisning till artikel 23: Best�mmelserna i artikel 23 punkt 3 i avtalet till�mpas i fr�ga om f�rm�genhet som �gs av luftfartskonsortiet Scandinavian Airlines Sys- tem (SAS), men endast i fr�ga om den del av f�rm�genheten som motsvarar den andel i kon- sortiet som innehas av den svenske del�garen i SAS (SAS Sverige AB). 7. Med h�nvisning till artikel 26: Information som utbytts i enlighet med artikel 26 i avtalet f�r anv�ndas endast f�r beskattnings�ndam�l. 8. Allm�nt: Om Konungariket Saudiarabien instiftar en inkomstskatt f�r saudiska medborgare som har hemvist i Konungariket Saudiarabien, eller den f�r n�rvarande utg�ende skatten f�r�ndras p� motsvarande s�tt, ska de avtalsslutande sta- terna inleda f�rhandlingar f�r att i avtalet in- f�ra en artikel om f�rbud mot diskriminering. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, under- tecknat detta protokoll. Som skedde i Riyadh den 19 oktober 2015, i tv� exemplar p� svenska, arabiska och engel- ska spr�ken, vilka �ger lika vitsord. I h�ndelse av skiljaktigheter i tolkningen ska den engelska texten ha f�retr�de. 5. With reference to Article 15: Where a resident of Sweden derives remu- neration in respect of an employment exercised aboard an aircraft operated in international traf- fic by the air transport consortium Scandina- vian Airlines System (SAS), such remunera- tion shall be taxable only in Sweden. 6. With reference to Article 23: With respect to capital owned by the air transport consortium Scandinavian Airlines System (SAS), the provisions of paragraph 3 of Article 23 of the Convention shall apply only to such part of the capital as corresponds to the participation held in that consortium by the Swedish partner of SAS (SAS Sverige AB). 7. With reference to Article 26: Information exchanged under Article 26 of the Convention shall be used for tax purposes only. 8. General: In the case in which the Kingdom of Saudi Arabia will introduce an income tax applicable to its nationals who are residents of the King- dom of Saudi Arabia, or the existing tax will be modified accordingly, then the two Contracting States shall enter into negotiations in order to introduce in the Convention an article on non- discrimination. In witness whereof the undersigned, being duly authorized thereto, have signed this Protocol. Done in duplicate at Riyadh on 19 October 2015 in the Swedish, Arabic and English languages, all texts being equally authentic. In case of divergence of interpretation, the English text shall prevail. </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 2016:408 F�r Konungariket Sveriges regering Mikael Damberg F�r Konungariket Saudiarabiens regering Ibrahim Al-Assaf For the Government of the Kingdom of Sweden Mikael Damberg For the Government of the Kingdom of Saudi Arabia Ibrahim Al-Assaf </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"/> Wolters Kluwer Elanders Sverige AB, 2016 </div> </div>

Svensk f�rfattningssamling

Lag
om skatteavtal mellan Sverige och Saudiarabien;

utf�rdad den 12 maj 2016.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av
skatteflykt betr�ffande skatter p� inkomst och p� f�rm�genhet som Sverige
och Saudiarabien undertecknade den 19 oktober 2015 ska, tillsammans med
det protokoll som �r fogat till avtalet och som utg�r en del av detta, g�lla som
lag h�r i landet. Avtalet och protokollet �r avfattade p� svenska, arabiska och
engelska. Den svenska och engelska texten 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, och

b) andra skatter p� inkomst och p� f�rm�genhet, p� skatt som tas ut f�r be-

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

P� regeringens v�gnar

STEFAN L�FVEN

ARDALAN SHEKARABI
(Finansdepartementet)

1 Prop. 2015/16:108, bet. 2015/16:SkU23, rskr. 2015/16:217.

SFS 2016:408

Utkom fr�n trycket
den 24 maj 2016

SFS 2016:408

Bilaga

Avtal mellan Konungariket Sveriges reger-
ing och Konungariket Saudiarabiens reger-
ing f�r undvikande av dubbelbeskattning
och f�rhindrande av skatteflykt betr�f-
fande skatter p� inkomst och p� f�rm�gen-
het

Konungariket Sveriges regering och

Konungariket Saudiarabiens regering, som
�nskar ing� ett avtal f�r undvikande av dubbel-
beskattning och f�rhindrande av skatteflykt be-
tr�ffande skatter p� inkomst och p� f�rm�gen-
het, har kommit �verens om f�ljande:

Artikel 1

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har

hemvist i en avtalsslutande stat eller i b�da
avtalsslutande staterna.

Artikel 2

Skatter som omfattas av avtalet

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

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

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

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

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

�r:

a) i Konungariket Saudiarabien:

1) Zakat, och
2) inkomstskatten, innefattande skatten p�

naturgasinvesteringar,

(i det f�ljande ben�mnd saudisk skatt);
b) i Sverige:

Convention between the Government of the
Kingdom of Sweden and the Government of
the Kingdom of Saudi Arabia for the avoid-
ance of double taxation and the prevention
of tax evasion with respect to taxes on
income and on capital

The Government of the Kingdom of Sweden

and the Government of the Kingdom of Saudi
Arabia, desiring to conclude a Convention for
the avoidance of double taxation and the pre-
vention of tax evasion with respect to taxes on
income and on capital, have agreed as follows:

Article 1

Persons Covered

This Convention shall apply to persons who

are residents of one or both of the Contracting
States.

Article 2

Taxes Covered

1. This Convention shall apply to taxes on

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

2. There shall be regarded as taxes on in-

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

3. The taxes to which this Convention shall

apply are:

a) In the case of the Kingdom of Saudi

Arabia:

(i) the Zakat;
(ii) the income tax including the natural gas

investment tax

(hereinafter referred to as Saudi Tax);
b) In the case of Sweden:

SFS 2016:408

1) den statliga inkomstskatten,

2) kupongskatten,

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

lands bosatta,

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

lands bosatta artister m.fl.,

5) den kommunala inkomstskatten, och

6) den statliga f�rm�genhetsskatten,

(i det f�ljande ben�mnd svensk skatt).
4. Avtalet till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag, som efter
undertecknandet av avtalet tas ut vid sidan av
eller i st�llet f�r de skatter som anges i punkt 3
i denna artikel. De beh�riga myndigheterna i
de avtalsslutande staterna ska meddela varan-
dra de v�sentliga �ndringar som gjorts i deras
skattelagstiftning.

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ranleder annat,

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

a) Konungariket Saudiarabien avser

Konungariket Saudiarabiens territorium, �ven
inkluderande det omr�de utanf�r territorial-
havet �ver vilket Konungariket Saudiarabien
ut�var suver�na och jurisdiktionella r�ttigheter
s�vitt avser dess havsomr�den, havsbottnen
och dess underlag samt naturtillg�ngar i enlig-
het med dess lagstiftning och folkr�ttens regler,

b) Sverige avser Konungariket Sverige

och, n�r uttrycket anv�nds i geografisk bety-
delse, innefattar Sveriges territorium, Sveriges
territorialhav och andra havsomr�den �ver
vilka Sverige i �verensst�mmelse med folk-

(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 bo-
satta);

(iv) the income tax on non-resident artistes

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

(v) the municipal income tax (den kommu-

nala inkomstskatten); and

(vi) the net wealth tax (den statliga

f�rm�genhetsskatten)

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

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

Article 3

General Definitions

1. For the purposes of this Convention,

unless the context otherwise requires:

a) the term Kingdom of Saudi Arabia

means the territory of the Kingdom of Saudi
Arabia which also includes the area outside the
territorial waters, where the Kingdom of Saudi
Arabia exercises its sovereign and jurisdic-
tional rights in their waters, sea bed, subsoil
and natural resources by virtue of its law and
international law;

b) the term Sweden means the Kingdom

of Sweden and, when used in a geographical
sense, includes the national territory, the terri-
torial sea of Sweden as well as other maritime
areas over which Sweden in accordance with

SFS 2016:408

r�ttens regler ut�var suver�na r�ttigheter eller
jurisdiktion,

c) en avtalsslutande stat och den andra

avtalsslutande staten, avser Konungariket
Saudiarabien eller Sverige, beroende p� sam-
manhanget,

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 i en avtalsslutande stat och

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

g) internationell trafik avser transport med

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

h) beh�rig myndighet avser:
1) s�vitt avser Konungariket Saudiarabien:

finansdepartementet, representerat av finans-
ministern, eller dennes befullm�ktigade
ombud,

2) s�vitt avser Sverige: finansministern,

dennes befullm�ktigade ombud eller den
myndighet �t vilken uppdras att vara beh�rig
myndighet vid till�mpningen av detta avtal,

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

avtalsslutande stat,

2) juridisk person, handelsbolag eller annan

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

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

international law exercises sovereign rights or
jurisdiction;

c) the terms a Contracting State and the

other Contracting State mean the Kingdom of
Saudi Arabia or Sweden 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

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

f) 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;

g) the term international traffic means any

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

h) the term competent authority means:
(i) in the case of the Kingdom of Saudi

Arabia: the Ministry of Finance represented by
the Minister of Finance or his authorized
representative;

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

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

i) the term national means:
(i) any individual possessing the nationality

of a Contracting State;

(ii) any legal person, partnership or associa-

tion deriving its status as such from the laws in
force in a Contracting State.

2. As regards the application of this 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 this Conven-
tion applies, any meaning under the applicable
tax laws of that State prevailing over a

SFS 2016:408

i denna stat �ger f�retr�de framf�r den
betydelse uttrycket ges i annan lagstiftning i
denna stat.

Artikel 4

Hemvist

1. Vid till�mpningen av detta avtal avser

uttrycket person med hemvist i en avtals-
slutande stat:

a) person som enligt lagstiftningen i denna

stat �r skattskyldig d�r p� grund av domicil,
bos�ttning, bolagsbildning, plats f�r f�retags-
ledning eller annan liknande omst�ndighet och
innefattar ocks� denna stat, dess offentlig-
r�ttsliga organ eller institutioner, politiska
underavdelningar eller lokala myndigheter,
samt

b) juridisk person som bildats enligt lagstift-

ningen i en avtalsslutande stat och som gene-
rellt �r undantagen fr�n beskattning i denna stat
samt �r grundad i och administreras i denna
stat antingen:

1) i uteslutande religi�st, v�lg�rande, utbild-

ningsfr�mjande eller vetenskapligt syfte, eller

2) f�r att tillhandah�lla pensioner till

anst�llda enligt en pensionsplan.

Detta uttryck inbegriper emellertid inte

person som �r skattskyldig i denna stat endast
f�r inkomst fr�n k�lla i denna stat eller f�r
f�rm�genhet bel�gen d�r.

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

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

a) han anses ha hemvist endast i den avtals-

slutande stat d�r han har en bostad som stadig-
varande st�r till hans f�rfogande. Om han har
en s�dan bostad i b�da avtalsslutande staterna,
anses han ha hemvist endast i den avtals-
slutande stat med vilken hans personliga och
ekonomiska f�rbindelser �r starkast (centrum
f�r levnadsintressena),

b) om det inte kan avg�ras i vilken avtals-

slutande stat han har centrum f�r sina levnads-

meaning 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:

a) any person who, under the laws of that

State, is liable to tax therein by reason of his
domicile, residence, place of incorporation,
place of management or any other criterion of a
similar nature, and also includes that State and
any governmental body or agency, political
subdivision or local authority thereof; or

b) a legal person organized under the laws of

a Contracting State and that is generally ex-
empt from tax in that State and is established
and maintained in that State either:

(i) exclusively for a religious, charitable,

educational or scientific purpose; or

(ii) to provide pensions to employees

pursuant to a plan.

This term, however, does not include any

person who is liable to tax in that State in
respect only of income from sources in that
State or capital situated therein.

2. Where by reason of the provisions of

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

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

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

b) if the Contracting State in which he has

his centre of vital interests cannot be deter-

SFS 2016:408

intressen eller om han inte i n�gondera avtals-
slutande stat har en bostad som stadigvarande
st�r till hans f�rfogande, anses han ha hemvist
endast i den avtalsslutande stat d�r han stadig-
varande vistas,

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

slutande staterna eller om han inte vistas sta-
digvarande i n�gon av dem, anses han ha hem-
vist endast i den avtalsslutande stat d�r han �r
medborgare,

d) om han �r medborgare i b�da avtals-

slutande staterna eller om han inte �r medborg-
are i n�gon av dem, ska de beh�riga myndig-
heterna i de avtalsslutande staterna avg�ra fr�-
gan genom �msesidig �verenskommelse.

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

i denna artikel annan person �n fysisk person
har hemvist i b�da avtalsslutande staterna, ska
de beh�riga myndigheterna s�ka avg�ra fr�gan
genom �msesidig �verenskommelse. De
beh�riga myndigheterna ska d�rvid beakta att
platsen f�r den verkliga ledningen �r en av de
huvudsakliga faktorerna.

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�rskilt:

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

utvinning av naturtillg�ngar.

3. Uttrycket fast driftst�lle innefattar �ven:

a) plats f�r byggnads-, anl�ggnings-, monte-

rings- eller installationsverksamhet och verk-
samhet som best�r i �vervakning i anslutning

mined, or if he has not a permanent home
available to him in either Contracting State, he
shall be deemed to be a resident only of the
Contracting State in which he has an habitual
abode;

c) if he has an habitual abode in both Con-

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

d) if he is a national of both Contracting

States or of neither of them, the competent au-
thorities of the Contracting States shall settle
the question by mutual agreement.

3. Where by reason of the provisions of par-

agraph 1 of this Article, a person other than an
individual is a resident of both Contracting
States, the competent authorities of the Con-
tracting States shall endeavour to settle the
question by mutual agreement, taking into con-
sideration that the place of effective manage-
ment is one of the main criteria in this case.

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

includes especially:

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

extraction of natural resources.

3. The term permanent establishment also

includes:

a) a building site, a construction, assembly

or installation project, or supervisory activities,
in connection therewith, but only where such

SFS 2016:408

d�rtill men endast om verksamheten p�g�r
l�ngre tid �n sex m�nader, och

b) tillhandah�llandet av tj�nster, inklusive

konsulttj�nster, av ett f�retag genom anst�llda
eller annan personal som anlitats av f�retaget
f�r s�dant �ndam�l, men endast om s�dan verk-
samhet p�g�r (avseende samma eller samman-
kopplade projekt) inom en avtalsslutande stat
under en tidsperiod eller tidsperioder som sam-
manlagt �verstiger 183 dagar inom en tolv-
m�nadersperiod.

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
varor eller inh�mtande av upplysningar f�r
f�retaget,

e) innehavet av stadigvarande plats f�r

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

f) innehavet av stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r att kombinera
verksamheter som anges i a) till e) ovan, under
f�ruts�ttning att hela den verksamhet som be-
drivs fr�n den stadigvarande platsen f�r aff�rs-
verksamhet p� grund av denna kombination �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 avtals-
slutande stat har och d�r regelm�ssigt anv�nder
fullmakt att sluta avtal i f�retagets namn, anses
f�retaget utan hinder av best�mmelserna i
punkterna 1 och 2 i denna artikel ha fast drift-

site, project or activities continue for a period
more than six months;

b) the furnishing of services, including

consultancy services, by an enterprise through
employees or other personnel engaged by the
enterprise for such purpose, but only where
activities of that nature continue (for the same
or a connected project) within a Contracting
State for a period or periods aggregating more
than 183 days within any 12-month period.

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
merchandise 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;

f) the maintenance of a fixed place of busi-

ness solely for any combination of activities
mentioned in subparagraphs a) to e), 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 of this Article, where a person
other than an agent of an independent status to
whom paragraph 6 applies is acting on behalf
of an enterprise and has, and habitually exer-
cises, in a Contracting State an authority to
conclude contracts in the name of the enter-

SFS 2016:408

st�lle i denna stat i fr�ga om varje verksamhet
som personen driver f�r f�retaget. Detta g�ller
dock inte, om den verksamhet som personen
bedriver �r begr�nsad till s�dan som anges i
punkt 4 i denna artikel och som, om den be-
drevs fr�n en stadigvarande plats f�r aff�rs-
verksamhet, inte skulle g�ra denna stadigva-
rande plats f�r aff�rsverksamhet till fast drift-
st�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
eller annan oberoende representant, under f�r-
uts�ttning att s�dan person d�rvid bedriver sin
sedvanliga aff�rsverksamhet.

7. Den omst�ndigheten att ett bolag med

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

Artikel 6

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

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

prise, that enterprise shall be deemed to have a
permanent establishment in that State in re-
spect of any activities which that person under-
takes for the enterprise, unless the activities of
such person are limited to those mentioned in
paragraph 4 of this Article which, if exercised
through a fixed place of business, would not
make this fixed place of business a permanent
establishment under the provisions of that
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
permanent establishment of the other.

Article 6

Income from Immovable Property

1. Income derived by a resident of a Con-

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

SFS 2016:408

nyttja mineralf�rekomst, k�lla eller annan
naturtillg�ng. Skepp, b�tar och luftfartyg anses
inte vara fast egendom.

3. Best�mmelserna i punkt 1 i denna artikel

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

4. Best�mmelserna i punkterna 1 och 3 i

denna artikel till�mpas �ven p� inkomst av fast
egendom som tillh�r f�retag och p� inkomst av
fast egendom som anv�nds vid sj�lvst�ndig
yrkesut�vning.

Artikel 7

Inkomst av r�relse

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

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

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

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

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

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

consideration for the working of, or the right
to work, mineral deposits, sources and other
natural resources; ships, boats and aircraft shall
not be regarded as immovable property.

3. The provisions of paragraph 1 of this

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

4. The provisions of paragraphs 1 and 3 of

this Article shall also apply to the income from
immovable property of an enterprise and to in-
come from immovable property used for the
performance of independent personal services.

Article 7

Business Profits

1. The profits of an enterprise of a Contract-

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

2. Subject to the provisions of paragraph 3

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

3. In the determination of the profits of a

permanent establishment, there shall be al-
lowed as deductions expenses which are in-
curred for the purposes of the business of the
permanent establishment including executive
and general administrative expenses so in-

SFS 2016:408

driftst�llet �r bel�get eller annorst�des. Avdrag
medges emellertid inte f�r belopp, om n�got,
som det fasta driftst�llet betalat till f�retagets
huvudkontor eller n�got av dess andra kontor
(om inte beloppen utg�r ers�ttning f�r faktiska
utgifter) i form av royalty, avgifter eller andra
liknande betalningar f�r nyttjandet av patent
eller andra r�ttigheter, eller i form av ers�ttning
f�r s�rskilda tj�nster eller f�r f�retagsledning,
eller, utom i fr�ga om bankf�retag, i form av
inkomst av fordran p� kapital utl�nat till det
fasta driftst�llet. P� samma s�tt ska vid best�m-
mandet av fast driftst�lles inkomst inte beaktas
belopp som det fasta driftst�llet debiterat f�re-
tagets huvudkontor eller n�got av dess andra
kontor (om inte beloppen utg�r ers�ttning f�r
faktiska utgifter) i form av royalty, avgifter
eller andra liknande betalningar f�r nyttjandet
av patent eller andra r�ttigheter, eller i form av
ers�ttning f�r s�rskilda tj�nster eller f�retags-
ledning eller, utom i fr�ga om bankf�retag, i
form av inkomst av fordran p� kapital utl�nat
till f�retagets huvudkontor eller n�got av dessa
andra kontor.

4. Inkomst av r�relse som f�retag i en

avtalsslutande stat f�rv�rvar fr�n export av
varor till den andra avtalsslutande staten ska
inte beskattas i denna andra avtalsslutande stat.
Om avtalet om export �ven innefattar annan
verksamhet som bedrivs fr�n fast driftst�lle i
den andra avtalsslutande staten, f�r inkomst
fr�n s�dan verksamhet beskattas i denna andra
avtalsslutande stat.

5. Inkomst h�nf�rs inte till fast driftst�lle en-

dast av den anledningen att varor ink�ps ge-
nom det fasta driftst�llets f�rsorg f�r f�retaget.

6. Vid till�mpningen av f�reg�ende punkter

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

curred, whether in the State in which the per-
manent establishment is situated or elsewhere.
However, no such deduction shall be allowed
in respect of amounts, if any, paid (otherwise
than towards reimbursement of actual ex-
penses) by the permanent establishment to the
head office of the enterprise or any of its other
offices, by way of royalties, fees or other simi-
lar payments in return for the use of patents or
other rights, or by way of commission, for spe-
cific services performed or for management,
or, except in the case of a banking enterprise,
by way of income from debt-claims with re-
gard to moneys lent to the permanent establish-
ment. Likewise, no account shall be taken, in
the determination of the profits of a permanent
establishment, for amounts charged (otherwise
than towards reimbursement of actual ex-
penses), by the permanent establishment to the
head office of the enterprise or any of its other
offices, by way of royalties, fees or other simi-
lar payments in return for the use of patents or
other rights, or by way of commission for spe-
cific services performed or for management,
or, except in the case of a banking enterprise,
by way of income from debt-claims with
regard to moneys lent to the head office of the
enterprise or any of its other offices.

4. The business profits derived by an enter-

prise of a Contracting State from the exporta-
tion of merchandise to the other Contracting
State shall not be taxed in that other Contract-
ing State. Where export contracts include other
activities carried on through a permanent
establishment in the other Contracting State
profits derived from such activities may be
taxed in the other Contracting State.

5. No profits shall be attributed to a perma-

nent establishment by reason of the mere
purchase by that permanent establishment of
goods or merchandise for the enterprise.

6. For the purposes of the preceding para-

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

SFS 2016:408

7. Uttrycket inkomst av r�relse inbegriper

inkomst fr�n tillverknings-, handels-, bank-
och f�rs�kringsverksamhet, utf�rande av land-
transporter, tillhandah�llandet av tj�nster och
uthyrning av personlig l�s egendom. Uttrycket
inbegriper inte en fysisk persons sj�lvst�ndiga
yrkesut�vning s�som anst�lld eller oberoende.

8. Best�mmelserna i denna artikel p�verkar

inte till�mpningen av en avtalsslutande stats
lagstiftning om beskattning av inkomst fr�n
f�rs�kringsverksamhet som uppb�rs av person
som inte har hemvist d�r. Om den lagstiftning
som vid tidpunkten f�r undertecknandet av
detta avtal i endera avtalsslutande stat �ndras
(annat �n i mindre omfattning s� att �ndringen
inte p�verkar lagstiftningens allm�nna karak-
t�r) ska de avtalsslutande staterna �verl�gga
med varandra f�r att komma �verens om
l�mplig �ndring av denna punkt.

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

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

Artikel 8

Sj�fart och luftfart

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

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

2. Best�mmelserna i punkt 1 i denna artikel

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

7. The term business profits includes, but

is not limited to income derived from manufac-
turing, mercantile, banking, insurance, from
the operation of inland transportation, the fur-
nishing of services and the rental of tangible
personal movable property. Such a term does
not include the performance of personal ser-
vices by an individual either as an employee or
in an independent capacity.

8. Nothing in this Article shall affect the op-

eration of any law of a Contracting State relat-
ing to tax imposed on income derived by non-
residents from insurance activities provided
that if the relevant law in force in either Con-
tracting State at the date of signature of this
Convention is varied (otherwise than in minor
respects so as not to affect its general charac-
ter) the Contracting States shall consult with
each other with a view to agreeing to any
amendment of this paragraph as may be
appropriate.

9. Where profits include items of income

which are dealt with separately in other
Articles of this Convention, then the provisions
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. The provisions of paragraph 1 of this

Article 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,

SFS 2016:408

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�retaget men som p� grund av villkoren i
fr�ga inte tillkommit detta f�retag, inr�knas i
detta f�retags inkomst och beskattas i �verens-
st�mmelse 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

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

2. Utdelningen f�r emellertid beskattas �ven

i den avtalsslutande stat d�r bolaget som beta-
lar utdelningen har hemvist, enligt lagstift-

control or capital of an enterprise of the other
Contracting State, or

b) the same persons participate directly or

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

and in either case conditions are made or im-

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

2. Where a Contracting State includes in the

profits of an enterprise of that State and taxes
accordingly profits on which an enterprise of
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
provisions 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 Contracting State.

2. However, such dividends may also be

taxed in the Contracting State of which the
company paying the dividends is a resident and

SFS 2016:408

ningen i denna stat, men om den som har r�tt
till utdelningen har hemvist i den andra avtals-
slutande staten f�r skatten inte �verstiga:

a) 5 procent av utdelningens bruttobelopp

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

b) 10 procent av utdelningens bruttobelopp i

�vriga fall.

Denna punkt ber�r inte bolagets beskattning

f�r den vinst av vilken utdelningen betalas.

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

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

4. Best�mmelserna i punkterna 1 och 2 i

denna artikel till�mpas inte, om den som har
r�tt till utdelningen har hemvist i en avtals-
slutande stat och bedriver r�relse i den andra
avtalsslutande staten, d�r bolaget som betalar
utdelningen har hemvist, fr�n d�r bel�get fast
driftst�lle eller ut�var sj�lvst�ndig yrkesverk-
samhet i denna andra stat fr�n d�r bel�gen sta-
digvarande anordning, samt den andel p� grund
av vilken utdelningen betalas �ger verkligt
samband med det fasta driftst�llet eller den sta-
digvarande anordningen. I s�dant fall till�mpas
best�mmelserna i artikel 7 respektive artikel 14
i detta avtal.

5. Om bolag med hemvist i en avtalsslutande

stat f�rv�rvar inkomst fr�n den andra avtals-
slutande staten, f�r denna andra stat inte be-
skatta utdelning som bolaget betalar, utom i
den m�n utdelningen betalas till person med
hemvist i denna andra stat eller i den m�n den
andel p� grund av vilken utdelningen betalas
�ger verkligt samband med fast driftst�lle eller
stadigvarande anordning i denna andra stat,

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

a) 5 per cent of the gross amount of the divi-

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

b) 10 per cent of the gross amount of the

dividends in all other cases.

This paragraph shall not affect the taxation

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

3. The term dividends as used in this

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

4. The provisions of paragraphs 1 and 2 of

this Article shall not apply if the beneficial
owner of the dividends, being a resident of a
Contracting State, carries on business in the
other Contracting State of which the company
paying the dividends is a resident through a
permanent establishment situated therein, or
performs in that other State independent per-
sonal services from a fixed base situated
therein, and the holding in respect of which the
dividends are paid is effectively connected
with such permanent establishment or fixed
base. In such case the provisions of Article 7 or
Article 14 of this Convention, as the case may
be, 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 or a

SFS 2016:408

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

Artikel 11

Inkomst av fordran

1. Inkomst av fordran, som h�rr�r fr�n en

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

2. Med uttrycket inkomst av fordran f�r-

st�s i denna artikel inkomst av varje slags ford-
ran, antingen den s�kerst�llts genom inteck-
ning i fast egendom eller inte och antingen den
medf�r r�tt till andel i g�lden�rens vinst eller
inte. Uttrycket avser s�rskilt inkomst av v�rde-
papper som utf�rdats av staten och inkomst av
obligationer eller debentures, d�ri inbegripet
agiobelopp och vinster som h�nf�r sig till
s�dana v�rdepapper, obligationer eller deben-
tures. Straffavgift p� grund av sen betalning
anses inte som inkomst av fordran vid till�mp-
ningen av denna artikel.

3. Best�mmelserna i punkt 1 i denna artikel

till�mpas inte om den som har r�tt till inkoms-
ten av fordran har hemvist i en avtalsslutande
stat och bedriver r�relse i den andra avtals-
slutande staten fr�n vilken inkomsten av ford-
ran h�rr�r, fr�n d�r bel�get fast driftst�lle eller
ut�var sj�lvst�ndig yrkesverksamhet i denna
andra stat fr�n d�r bel�gen stadigvarande
anordning, samt den fordran f�r vilken inkom-
sten betalas �ger verkligt samband med det
fasta driftst�llet eller den stadigvarande anord-
ningen. I s�dant fall till�mpas best�mmelserna
i artikel 7 respektive artikel 14 i detta avtal.

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

mellan utbetalaren och den som har r�tt till in-
komsten av fordran eller mellan dem b�da och

fixed base situated in that other State, nor sub-
ject 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 such other State.

Article 11

Income from Debt-Claims

1. Income from debt-claims 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 income from debt-claims 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 par-
ticular, income from government securities and
income from bonds or debentures, including
premiums and prizes attaching to such securi-
ties, bonds or debentures. Penalty charges for
late payment shall not be regarded as income
from debt-claims for the purpose of this
Article.

3. The provisions of paragraph 1 of this Arti-

cle shall not apply if the beneficial owner of
the income from debt-claims, being a resident
of a Contracting State, carries on business in
the other Contracting State in which the in-
come from debt-claims arises through a perma-
nent establishment situated therein, or per-
forms in that other State independent personal
services from a fixed base situated therein, and
the debt-claim in respect of which such income
is paid is effectively connected with such per-
manent establishment or fixed base. In such
case the provisions of Article 7 or Article 14 of
this Convention, as the case may be, 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,

SFS 2016:408

annan person inkomsten, med h�nsyn till den
fordran f�r vilken den betalas, �verstiger det
belopp som skulle ha avtalats mellan utbetala-
ren och den som har r�tt till inkomsten om
s�dana f�rbindelser inte f�relegat, till�mpas
best�mmelserna i denna artikel endast p� sist-
n�mnda belopp. I s�dant fall beskattas �ver-
skjutande belopp enligt lagstiftningen i vardera
avtalsslutande staten med iakttagande av
�vriga best�mmelser i detta avtal.

Artikel 12

Royalty

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

stat och som betalas till person med hemvist i
den andra avtalsslutande staten, f�r beskattas i
denna andra stat.

2. S�dan royalty f�r emellertid beskattas

�ven i den avtalsslutande stat fr�n vilken den
h�rr�r, enligt lagstiftningen i denna stat, men
om den som har r�tt till royaltyn har hemvist i
den andra avtalsslutande staten f�r skatten inte
�verstiga:

a) 5 procent av royaltyns bruttobelopp om

royaltyn avser betalning f�r nyttjandet av, eller
f�r r�tten att nyttja, industriell, kommersiell
eller vetenskaplig utrustning,

b) 7 procent av royaltyns bruttobelopp i

�vriga fall.

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

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

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

Article 12

Royalties

1. Royalties arising in a Contracting State

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

2. However, such royalties may also be

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

a) 5 per cent of the gross amount of the

royalties for the use of, or the right to use,
industrial, commercial or scientific equipment;

b) 7 per cent of the gross amount of the

royalties in all other cases.

3. 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 the use of, or
the right to use, industrial, commercial or
scientific equipment or for information
concerning industrial, commercial or scientific
experience.

SFS 2016:408

4. Best�mmelserna i punkterna 1 och 2 i

denna artikel till�mpas inte om den som har
r�tt till royaltyn har hemvist i en avtalsslutande
stat och bedriver r�relse i den andra avtals-
slutande staten, fr�n vilken royaltyn h�rr�r,
fr�n d�r bel�get fast driftst�lle eller ut�var
sj�lvst�ndig yrkesverksamhet i denna andra
stat fr�n d�r bel�gen stadigvarande anordning,
samt den r�ttighet eller egendom i fr�ga om
vilken royaltyn betalas �ger verkligt samband
med det fasta driftst�llet eller den stadig-
varande anordningen. I s�dant fall till�mpas
best�mmelserna i artikel 7 respektive artikel 14
i detta avtal.

5. Royalty anses h�rr�ra fr�n en avtals-

slutande stat om utbetalaren �r en person med
hemvist i denna stat. Om emellertid den person
som betalar royaltyn, antingen han har hemvist
i en avtalsslutande stat eller inte, i en avtals-
slutande stat har fast driftst�lle eller stadig-
varande anordning i samband varmed skyldig-
heten att betala royaltyn uppkommit, och
royaltyn belastar det fasta driftst�llet eller den
stadigvarande anordningen, anses royaltyn
h�rr�ra fr�n den stat d�r det fasta driftst�llet
eller den stadigvarande anordningen finns.

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

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

4. The provisions of paragraphs 1 and 2 of

this Article shall not apply if the beneficial
owner of the royalties, being a resident of a
Contracting State, carries on business in the
other Contracting State in which the royalties
arise through a permanent establishment situ-
ated therein, or performs in that other State in-
dependent personal services from a fixed base
situated therein, and the right or property in
respect of which the royalties are paid is
effectively connected with such permanent
establishment or fixed base. In such case the
provisions of Article 7 or Article 14 of this
Convention, as the case may be, shall apply.

5. Royalties shall be deemed to arise in a

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

6. Where, by reason of a special relationship

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

SFS 2016:408

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 i detta avtal och som �r bel�gen i den andra
avtalsslutande staten, f�r beskattas i denna
andra stat.

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

dom, som utg�r del av r�relsetillg�ngarna i fast
driftst�lle, vilket ett f�retag i en avtalsslutande
stat har i den andra avtalsslutande staten, eller
av l�s egendom h�nf�rlig till stadigvarande
anordning f�r att ut�va sj�lvst�ndig yrkesverk-
samhet, som person med hemvist i en avtals-
slutande stat har i den andra avtalsslutande sta-
ten, f�r beskattas i denna andra stat. Detsamma
g�ller vinst p� grund av �verl�telse av s�dant
fast driftst�lle (f�r sig eller tillsammans med
hela f�retaget) eller av s�dan stadigvarande
anordning.

3. Vinst som person med hemvist i en avtals-

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

4. Vinst som person med hemvist i en avtals-

slutande stat f�rv�rvar p� grund av �verl�telse
av andelar vars v�rde till mer �n 50 procent di-
rekt eller indirekt kan h�nf�ras till fast egen-
dom som �r bel�gen i den andra avtalsslutande
staten f�r beskattas i denna andra stat.

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

av annat slag �n s�dana som avses i punkt 4 i
denna artikel, som representerar minst 25 pro-
cent av kapitalet i ett bolag med hemvist i en
avtalsslutande stat och som inte �r noterat p�
en b�rs i n�gon av de avtalsslutande staterna,
f�r beskattas i denna avtalsslutande stat.

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

egendom �n s�dan som avses i punkterna 1, 2,

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 of this Con-
vention and situated in the other Contracting
State may be taxed in that other State.

2. Gains from the alienation of movable

property forming part of the business property
of a permanent establishment which an enter-
prise of a Contracting State has in the other
Contracting State or of movable property per-
taining to a fixed base available to a resident of
a Contracting State in the other Contracting
State for the purpose of performing independ-
ent personal services, including such gains
from the alienation of such a permanent estab-
lishment (alone or with the whole enterprise)
or of such fixed base, may be taxed in that
other Contracting State.

3. Gains derived by a resident of a Contract-

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

4. Gains derived by a resident of a Contract-

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

5. Gains from the alienation of shares, other

than those mentioned in paragraph 4 of this Ar-
ticle, forming part of a substantial participation
in the capital of a company resident of a Con-
tracting State and not listed in a Stock Ex-
change of either of the Contracting States, may
be taxed in that Contracting State. A person is
considered to have a substantial participation
when this participation is, at least, 25 per cent
of the capital of that company.

6. Gains from the alienation of any property

other than that referred to in paragraphs 1, 2,

SFS 2016:408

3, 4 och 5 i denna artikel beskattas endast i den
avtalsslutande stat d�r �verl�taren har hemvist.

7. Vinst, p� grund av avyttring av s�dan till-

g�ng som avses i punkt 6, som f�rv�rvas av en
fysisk person som har haft hemvist i en avtals-
slutande stat och f�tt hemvist i den andra
avtalsslutande staten f�r utan hinder av be-
st�mmelserna i punkt 6 beskattas i den f�rst-
n�mnda staten om �verl�telsen av tillg�ngen
intr�ffar vid n�got tillf�lle under de tio �r som
f�ljer n�rmast efter den tidpunkt d� personen
upph�rt att ha hemvist i den f�rstn�mnda
staten.

Artikel 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som en person med hemvist i en

avtalsslutande stat f�rv�rvar genom att ut�va
fritt yrke eller annan sj�lvst�ndig verksamhet,
beskattas endast i denna stat. S�dan inkomst f�r
emellertid beskattas i den andra avtalsslutande
staten om:

a) han i denna andra avtalsslutande stat har

en stadigvarande anordning, som regelm�ssigt
st�r till hans f�rfogande f�r att ut�va verksam-
heten. I s�dant fall f�r dock endast den del av
inkomsten som �r h�nf�rlig till denna stadig-
varande anordning beskattas i denna andra
avtalsslutande stat, eller

b) han vistas i denna andra avtalsslutande

stat under en tidsperiod eller tidsperioder som
sammanlagt uppg�r till eller �verstiger 183
dagar under en tolvm�nadersperiod som b�rjar
eller slutar under beskattnings�ret i fr�ga. I s�-
dant fall f�r dock endast den del av inkomsten
som �r h�nf�rlig till den verksamhet som ut-
�vats i denna andra stat beskattas i denna andra
stat.

2. Uttrycket fritt yrke inbegriper s�rskilt

sj�lvst�ndig vetenskaplig, litter�r och konstn�r-
lig verksamhet, uppfostrings- och undervis-
ningsverksamhet samt s�dan sj�lvst�ndig

3, 4 and 5 of this Article shall be taxable only
in the Contracting State of which the alienator
is a resident.

7. Notwithstanding the provisions of para-

graph 6, gains from the alienation of any prop-
erty referred to in paragraph 6, derived by an
individual who has been a resident of a Con-
tracting 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
property occurs at any time during the ten
years next following the date on which the
individual has ceased to be a resident of the
first-mentioned State.

Article 14

Independent Personal Services

1. Income derived by a resident of a

Contracting State in respect of professional
services or other activities of an independent
character shall be taxable only in that State
except in the following circumstances, when
such income may also be taxed in the other
Contracting State:

a) if he has a fixed base regularly available

to him in the other Contracting State for the
purpose of performing his activities; in that
case, only so much of the income as is attribut-
able to that fixed base may be taxed in that
other Contracting State, or

b) if his stay in the other Contracting State is

for a period or periods amounting to or exceed-
ing in the aggregate 183 days in any twelve-
month period commencing or ending in the fis-
cal year concerned; in that case, only so much
of the income as is derived from his activities
performed in that other State may be taxed in
that other State.

2. The term professional services includes

especially, independent scientific, literary, ar-
tistic, educational or teaching activities as well
as the independent activities of physicians,

SFS 2016:408

verksamhet som l�kare, advokat, ingenj�r,
arkitekt, tandl�kare och revisor ut�var.

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

18, 19, 20 och 21 i detta avtal 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 arbete utf�rs i den andra
avtalsslutande staten. Om arbetet utf�rs i denna
andra stat, f�r ers�ttning som uppb�rs f�r
arbetet beskattas d�r.

2. Utan hinder av best�mmelserna i punkt 1 i

denna artikel 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�rstn�mnda staten, om:

a) mottagaren vistas i den andra staten under

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

b) ers�ttningen betalas av arbetsgivare som

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

c) ers�ttningen inte belastar fast driftst�lle

eller stadigvarande anordning som arbetsgiva-
ren har i den andra staten.

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

denna artikel f�r ers�ttning f�r arbete som
utf�rs ombord p� skepp eller luftfartyg som
anv�nds i internationell trafik av ett f�retag i en
avtalsslutande stat, beskattas i denna stat.

Artikel 16

Styrelsearvode

Styrelsearvode och annan liknande ers�tt-

ning, som person med hemvist i en avtals-
slutande stat uppb�r i egenskap av medlem i

lawyers, engineers, architects, dentists and
accountants.

Article 15

Dependent Personal Services

1. Subject to the provisions of Articles 16,

18, 19, 20 and 21 of this Convention, salaries,
wages and other similar remuneration derived
by a resident of a Contracting State in respect
of an employment shall be taxable only in that
State unless the employment is exercised in the
other Contracting State. If the employment is
so exercised, such remuneration as is derived
there from may be taxed in that other State.

2. Notwithstanding the provisions of para-

graph 1 of this Article, remuneration derived
by a resident of a Contracting State in respect
of an employment exercised in the other
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
aggregate 183 days in any twelve month period
commencing or ending in the fiscal year
concerned, 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 or a fixed base which the
employer has in the other State.

3. Notwithstanding the preceding provi-

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

Article 16

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-

SFS 2016:408

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

Artikel 17

Artister och sportut�vare

1. Utan hinder av best�mmelserna i artik-

larna 14 och 15 i detta avtal f�r inkomst, som
person med hemvist i en avtalsslutande stat
f�rv�rvar genom sin personliga verksamhet i
den andra avtalsslutande staten i egenskap av
artist, s�som teater- eller filmsk�despelare,
radio- eller televisionsartist eller musiker, eller
i egenskap av sportut�vare, beskattas i denna
andra stat.

2. I fall d� inkomst genom personlig verk-

samhet som artist eller sportut�vare bedriver i
denna egenskap inte tillfaller artisten eller
sportut�varen sj�lv utan annan person, f�r
denna inkomst, utan hinder av best�mmelserna
i artiklarna 7, 14 och 15 i detta avtal, beskattas
i den avtalsslutande stat d�r artisten eller
sportut�varen bedriver verksamheten.

Artikel 18

Pensioner och livr�ntor

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

betalning enligt pensions- eller socialf�rs�k-
ringslagstiftningen eller andra utbetalningar
enligt ett allm�nt socialf�rs�kringssystem och
livr�nta, som h�rr�r fr�n en avtalsslutande stat
och betalas till en person med hemvist i den
andra avtalsslutande staten, f�r beskattas i den
f�rstn�mnda avtalsslutande staten.

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

st�llt belopp, som utbetalas periodiskt p� fast-
st�llda tider under en persons livstid eller 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.

tors of a company which is a resident of the
other Contracting State may be taxed in that
other State.

Article 17

Artistes and Sportspersons

1. Notwithstanding the provisions of Arti-

cles 14 and 15 of this Convention, income de-
rived by a resident of a Contracting State as an
entertainer, such as a theatre, motion picture,
radio or television artiste, or a musician, or as a
sportsperson, from his personal activities as
such exercised in the other Contracting State,
may be taxed in that other State.

2. Where income in respect of personal ac-

tivities exercised by an entertainer or a sport-
sperson in his capacity as such accrues not to
the entertainer or sportsperson himself but to
another person, that income may, notwith-
standing the provisions of Articles 7, 14 and 15
of this Convention, be taxed in the Contracting
State in which the activities of the entertainer
or sportsperson are exercised.

Article 18

Pensions and Annuities

1. Pensions and other similar remuneration,

disbursements under the Pension or Social
Security legislation or other payments made
under a public scheme which is part of the
social security system and annuities arising in a
Contracting State and paid to a resident of the
other Contracting State may be taxed in the
first-mentioned Contracting State.

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.

SFS 2016:408

Artikel 19

Offentlig tj�nst

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

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

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

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

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

f�r att utf�ra arbetet.

2. Best�mmelserna i artiklarna 15, 16 och 17

i detta avtal 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 avtalsslutande stat, en av
dess politiska underavdelningar eller lokala
myndigheter.

Artikel 20

Studerande

Studerande eller aff�rspraktikant som har

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

Article 19

Government Service

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

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

b) However, such salaries, wages and other

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

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

solely for the purpose of rendering the services.

2. The provisions of Articles 15, 16 and 17

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

Article 20

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.

SFS 2016:408

Artikel 21

L�rare

Utan hinder av best�mmelserna i artikel 15

ska en l�rare som vistas i en avtalsslutande stat
i syfte att bedriva undervisning vid ett universi-
tet eller annan liknande erk�nd undervisnings-
anstalt i denna stat och som omedelbart f�re
denna vistelse hade hemvist i den andra avtals-
slutande staten, undantas fr�n beskattning i den
f�rstn�mnda staten f�r ers�ttning f�r s�dan
undervisning under en tidsperiod som inte
�verstiger tv� �r fr�n dagen f�r den f�rsta
ankomsten i s�dant syfte till den f�rstn�mnda
staten, under f�ruts�ttning att s�dan ers�ttning
uppb�rs av honom fr�n k�llor i den andra
avtalsslutande staten.

Artikel 22

Annan inkomst

1. Inkomst som person med hemvist i en

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

2. Best�mmelserna i punkt 1 i denna artikel

till�mpas inte p� inkomst, med undantag av in-
komst av fast egendom som avses i artikel 6
punkt 2 i detta avtal, om mottagaren av inkom-
sten har hemvist i en avtalsslutande stat och be-
driver r�relse i den andra avtalsslutande staten
fr�n d�r bel�get fast driftst�lle eller ut�var
sj�lvst�ndig yrkesverksamhet i denna andra
stat fr�n d�r bel�gen stadigvarande anordning,
samt den r�ttighet eller egendom i fr�ga om
vilken inkomsten betalas �ger verkligt sam-
band med det fasta driftst�llet eller den stadig-
varande anordningen. I s�dant fall till�mpas
best�mmelserna i artikel 7 respektive artikel 14
i detta avtal.

Article 21

Teachers

Notwithstanding the provisions of Article 15

a teacher who visits a Contracting State for the
purpose of teaching at a university or any other
similarly recognized educational institution in
that State and who, immediately before that
visit was a resident of the other Contracting
State shall be exempt from tax in the first-men-
tioned State in respect of any remuneration for
such teaching for a period not exceeding two
years from the date of his first arrival in the
first-mentioned State for such purposes,
provided that such remuneration is derived by
him from sources in the other Contracting
State.

Article 22

Other Income

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

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

2. The provisions of paragraph 1 of this Arti-

cle shall not apply to income, other than in-
come from immovable property as defined in
paragraph 2 of Article 6 of this Convention, if
the recipient of such income, being a resident
of a Contracting State, carries on business in
the other Contracting State through a perma-
nent establishment situated therein, or per-
forms in that other State independent personal
services from a fixed base situated therein, and
the right or property in respect of which the in-
come is paid is effectively connected with such
permanent establishment or fixed base. In such
case the provisions of Article 7 or Article 14 of
this Convention, as the case may be, shall
apply.

SFS 2016:408

Artikel 23

F�rm�genhet

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

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

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

som utg�r del av r�relsetillg�ngarna i fast drift-
st�lle vilket ett f�retag i en avtalsslutande stat
har i den andra avtalsslutande staten, eller av
l�s egendom h�nf�rlig till stadigvarande anord-
ning f�r att ut�va sj�lvst�ndig yrkesverksam-
het, som person med hemvist i en avtals-
slutande stat har i den andra avtalsslutande
staten, f�r beskattas i denna andra avtals-
slutande stat.

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

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

4. Alla andra slag av f�rm�genhet, som

person med hemvist i en avtalsslutande stat
innehar, beskattas endast i denna stat.

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

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

Artikel 24

Undanr�jande av dubbelbeskattning

1. Betr�ffande Konungariket Saudiarabien

ska dubbelbeskattning undvikas p� f�ljande
s�tt:

Om en person med hemvist i Konungariket

Saudiarabien f�rv�rvar inkomst eller innehar

Article 23

Capital

1. Capital represented by immovable prop-

erty referred to in Article 6 of this Convention,
owned by a resident of a Contracting State and
situated in the other Contracting State, may be
taxed in that other Contracting State.

2. Capital represented by movable property

forming part of the business property of a per-
manent establishment which an enterprise of a
Contracting State has in the other Contracting
State or by movable property pertaining to a
fixed base available to a resident of a Contract-
ing State in the other Contracting State for the
purpose of performing independent personal
services, may be taxed in that other Contract-
ing State.

3. Capital represented by ships and aircraft

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

4. All other elements of capital of a resident

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

5. If, pursuant to paragraph 4 of this Article,

the right to tax capital held by an individual
who is resident of a Contracting State, is vested
only in that State, such capital may be taxed in
the other Contracting State, where the net capi-
tal is not subject to a general tax on net capital
according to the laws of the first-mentioned
State.

Article 24

Methods for Elimination of Double Taxation

1. In the case of the Kingdom of Saudi

Arabia, double taxation shall be avoided as
follows:

Where a resident of the Kingdom of Saudi

Arabia derives income or owns capital which,

SFS 2016:408

f�rm�genhet som i enlighet med detta avtal f�r
beskattas i Sverige, ska Konungariket Saudi-
arabien:

a) fr�n den personens skatt p� inkomsten av-

r�kna ett belopp motsvarande den skatt som
har erlagts p� inkomsten i Sverige;

b) fr�n den personens skatt p� f�rm�gen-

heten avr�kna ett belopp motsvarande den skatt
som har erlagts p� f�rm�genheten i Sverige.

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

fall �verstiga den inkomstskatt eller f�rm�gen-
hetsskatt i Konungariket Saudiarabien, ber�k-
nad f�re avr�kning, som skulle ha bel�pt p�
den inkomst respektive f�rm�genhet som f�r
beskattas i Sverige.

c) Metoderna f�r undanr�jande av dubbel-

beskattning ska, s�vitt avser saudiska med-
borgare, inte p�verka best�mmelserna om
Zakat.

2. Betr�ffande Sverige ska dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

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

v�rvar inkomst som enligt lagstiftningen i
Konungariket Saudiarabien och i enlighet med
best�mmelserna i detta avtal f�r beskattas i
Konungariket Saudiarabien, ska Sverige med
beaktande av best�mmelserna i svensk lagstift-
ning betr�ffande 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�
inkomsten avr�kna ett belopp motsvarande den
saudiska skatt som erlagts p� inkomsten.

b) Om en person med hemvist i Sverige er-

h�ller inkomst som i enlighet med detta avtal
beskattas endast i Konungariket Saudiarabien,
f�r Sverige, vid fastst�llande av skattesatsen
f�r svensk progressiv skatt beakta den inkomst
som ska beskattas endast i Konungariket
Saudiarabien.

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

denna punkt �r utdelning fr�n bolag med hem-
vist i Konungariket Saudiarabien till bolag med
hemvist i Sverige undantagen fr�n svensk skatt
enligt best�mmelserna i svensk lag om

in accordance with this Agreement, may be
taxed in Sweden, the Kingdom of Saudi Arabia
shall allow:

a) as a deduction from the tax on the income

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

b) as a deduction from the tax on the capital

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

Such deduction in either case shall not, how-

ever, exceed that part of the income tax or cap-
ital tax in the Kingdom of Saudi Arabia, as
computed before the deduction is given, which
is attributable, as the case may be, to the in-
come or the capital which may be taxed in
Sweden.

c) The methods for elimination of double

taxation will not prejudice to the provisions of
the Zakat collection regime as regards Saudi
nationals.

2. In the case of Sweden, double taxation

shall be avoided as follows:

a) Where a resident of Sweden derives in-

come which under the laws of the Kingdom of
Saudi Arabia and in accordance with the provi-
sions of this Convention may be taxed in the
Kingdom of Saudi Arabia, Sweden shall allow
subject to the provisions of the laws of Swe-
den concerning credit for foreign tax (as it may
be amended from time to time without chang-
ing the general principle hereof) as a deduc-
tion from the tax on such income, an amount
equal to the Saudi 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
Kingdom of Saudi Arabia, Sweden may, when
determining the graduated rate of Swedish tax,
take into account the income which shall be
taxable only in the Kingdom of Saudi Arabia.

c) Notwithstanding the provisions of sub-

paragraph a) of this paragraph, dividends paid
by a company which is a resident of the King-
dom of Saudi Arabia to a company which is a
resident of Sweden shall be exempt from

SFS 2016:408

skattebefrielse f�r utdelning som betalas till
svenska bolag fr�n bolag i utlandet.

d) Om en person med hemvist i Sverige

innehar f�rm�genhet, som enligt best�mmel-
serna i detta avtal f�r beskattas i Konungariket
Saudiarabien, ska Sverige fr�n skatten p�
denna persons f�rm�genhet avr�kna ett belopp
motsvarande den f�rm�genhetsskatt som er-
lagts i Konungariket Saudiarabien. Avr�k-
ningsbeloppet ska emellertid inte �verstiga den
del av den svenska f�rm�genhetsskatten, be-
r�knad utan s�dan avr�kning, som bel�per p�
den f�rm�genhet som f�r beskattas i Konunga-
riket Saudiarabien.

Artikel 25

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. 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 best�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 detta avtal.
�verenskommelse som tr�ffats genomf�rs utan
hinder av tidsgr�nser i de avtalsslutande stater-
nas interna lagstiftning.

Swedish tax according to the provisions of
Swedish law governing the exemption of tax
on dividends paid to Swedish companies by
companies abroad.

d) Where a resident of Sweden owns capital

which, in accordance with the provisions of
this Convention, may be taxed in the Kingdom
of Saudi Arabia, Sweden shall allow as a de-
duction from the tax on the capital of that resi-
dent an amount equal to the capital tax paid in
the Kingdom of Saudi Arabia. Such deduction
shall not, however, exceed that part of the
Swedish capital tax, as computed before the
deduction is given, which is attributable to the
capital which may be taxed in the Kingdom of
Saudi Arabia.

Article 25

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. The
case must be presented within three years from
the first notification of the action resulting in
taxation not in accordance with the provisions
of the Convention.

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 this
Convention. Any agreement reached shall be
implemented notwithstanding any time limits
in the domestic law of the Contracting States.

SFS 2016:408

3. De beh�riga myndigheterna i de avtalsslu-

tande staterna ska genom �msesidig �verens-
kommelse s�ka avg�ra sv�righeter eller tvivel-
sm�l som uppkommer i fr�ga om tolkningen
eller till�mpningen av detta avtal. De kan �ven
�verl�gga i syfte att undanr�ja dubbel-
beskattning i fall som inte omfattas av detta
avtal.

4. De beh�riga myndigheterna i de avtals-

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

Artikel 26

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
artiklarna 1 och 2 i detta avtal.

2. Upplysningar som en avtalsslutande stat

tagit emot enligt punkt 1 i denna artikel ska be-
handlas som hemliga p� samma s�tt som upp-
lysningar som erh�llits enligt den interna lag-
stiftningen i denna stat och f�r yppas endast f�r
personer eller myndigheter (d�ri inbegripet
domstolar och f�rvaltningsorgan) som fastst�l-
ler, uppb�r eller driver in de skatter som �syftas
i punkt 1 i denna artikel eller handl�gger �tal
eller �verklagande i fr�ga om dessa skatter
eller som ut�var tillsyn �ver n�mnda verksam-
heter. Dessa personer eller myndigheter f�r
anv�nda upplysningar bara f�r s�dana �nda-
m�l. De f�r yppa upplysningarna vid offentlig
r�tteg�ng eller i domstolsavg�randen.

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
this Convention. They may also consult
together for the elimination of double taxation
in cases not provided for in this Convention.

4. The competent authorities of the Con-

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

Article 26

Exchange of Information

1. The competent authorities of the Con-

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

2. Any information received under para-

graph 1 of this Article 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 per-
sons or authorities (including courts and ad-
ministrative bodies) concerned with the assess-
ment or collection of, the enforcement or pros-
ecution in respect of, the determination of ap-
peals in relation to the taxes referred to in
paragraph 1 of this Article, or the oversight of
the above. Such persons or authorities shall use
the information only for such purposes. They
may disclose the information in public court
proceedings or in judicial decisions.

SFS 2016:408

3. Best�mmelserna i punkterna 1 och 2 i

denna artikel medf�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
avtalsslutande 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 �ver-
l�mnande 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 i denna artikel, men detta medf�r inte
en r�tt f�r en avtalsslutande stat att v�gra
l�mna upplysningar uteslutande d�rf�r att
denna stat inte har n�got eget intresse av s�-
dana upplysningar.

5. Best�mmelserna i punkt 3 i denna artikel

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

3. In no case shall the provisions of

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

a) to carry out administrative measures at

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

b) to supply information which is not obtain-

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

c) to supply information which would dis-

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

4. If information is requested by a Contract-

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

5. In no case shall the provisions of para-

graph 3 of this Article be construed to permit a
Contracting State to decline to supply informa-
tion 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.

SFS 2016:408

Artikel 27

Medlemmar av diplomatisk beskickning och
konsulat

Best�mmelserna i detta avtal ber�r inte de

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

Artikel 28

�vriga best�mmelser

1. Best�mmelserna i detta avtal ber�r inte

till�mpningen av intern lagstiftning som syftar
till att motverka skatteflykt och skatteundan-
dragande genom begr�nsning av kostnader och
avdrag med anledning av transaktioner mellan
f�retag i en avtalsslutande stat och f�retag i
den andra avtalsslutande staten, om det huvud-
sakliga syftet eller ett av de huvudsakliga syf-
tena med tillskapandet av s�dana f�retag eller
transaktionerna mellan dem var att komma i �t-
njutande av f�rm�ner i enlighet med detta avtal
som i annat fall inte skulle ha varit tillg�ngliga.

2. Utan hinder av �vriga best�mmelser i

detta avtal, om:

a) bolag med hemvist i en avtalsslutande stat

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

1) fr�n aktiviteter s�dana som bank-,

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

2) genom att vara huvudkontor, coordination

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

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

enligt lagstiftningen i denna stat �n inkomster
fr�n liknande verksamhet som bedrivs inom
denna stat eller genom att vara huvudkontor,
coordination centre eller liknande enhet som
tillhandah�ller administrativa eller andra tj�ns-

Article 27

Members of Diplomatic Missions and
Consular Posts

Nothing in this Convention shall affect the

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

Article 28

Miscellaneous Provisions

1. Nothing in this Convention shall affect

the application of the domestic provisions to
prevent tax evasion and tax avoidance concern-
ing the limitation of expenses and any deduc-
tions arising from transactions between enter-
prises of a Contracting State and enterprises of
the other Contracting State, if the main purpose
or one of the main purposes of the creation of
such enterprises or of the transactions under-
taken between them, was to obtain the benefits
under this Convention, that would not other-
wise be available.

2. Notwithstanding any other provisions of

this Convention, where:

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

ing State derives its income primarily from
other States

(i) from activities such as banking, shipping,

financing or insurance or

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

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

b) such income would bear a significantly

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

SFS 2016:408

ter till en grupp av bolag som bedriver r�relse i
denna stat,

ska de best�mmelser i detta avtal som med-

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

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. Avtalet tr�der i kraft den sista dagen i
den m�nad som f�ljer n�rmast efter den m�nad
d� den sista av dessa underr�ttelser tagits emot.

2. Avtalets best�mmelser till�mpas:

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

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

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

skatter p� f�rm�genhet, p� skatt som p�f�rs f�r
beskattnings�r som b�rjar den 1 januari det �r
som f�ljer n�rmast efter den dag d� avtalet
tr�der i kraft eller senare.

Artikel 30

Upph�rande

1. 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 skrift-
ligen s�ga upp avtalet genom underr�ttelse
h�rom minst sex m�nader f�re utg�ngen av
n�got kalender�r.

2. I h�ndelse av s�dan upps�gning upph�r

avtalet att g�lla:

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

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

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
apply to the income of such company and to
the dividends paid by such company.

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. The Convention shall enter into
force on the last day of the month following the
month in which the later of these notifications
was received.

2. The provisions of the Convention shall

have effect:

a) in respect of taxes withheld at source, for

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

b) in respect of other taxes on income, and

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

Article 30

Termination

1. 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.

2. In such case the Convention shall cease to

have effect:

a) in respect of taxes withheld at source, for

amounts paid or credited on or after the first

SFS 2016:408

f�ljer n�rmast efter utg�ngen av sex-
m�nadersperioden eller senare,

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

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

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Riyadh den 19 oktober 2015, i

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

F�r Konungariket Sveriges regering

Mikael Damberg

F�r Konungariket Saudiarabiens regering

Ibrahim Al-Assaf

day of January of the year next following the
end of the six month period;

b) in respect of other taxes on income, and

taxes on capital, on taxes chargeable for any
taxable year beginning on or after the first day
of January of the year next following the end of
the six month period.

In witness whereof the undersigned being

duly authorized thereto have signed this Con-
vention.

Done in duplicate at Riyadh on 19 October

2015 in the Swedish, Arabic and English
languages, all texts being equally authentic.
In case of divergence of interpretation, the
English text shall prevail.

For the Government of the Kingdom of
Sweden

Mikael Damberg

For the Government of the Kingdom of Saudi
Arabia

Ibrahim Al-Assaf

SFS 2016:408

Protokoll

Vid tillf�llet f�r undertecknandet av avtalet

mellan Konungariket Sveriges regering och
Konungariket Saudiarabiens regering f�r und-
vikande av dubbelbeskattning och f�rhin-
drande av skatteflykt betr�ffande skatter p� in-
komst och p� f�rm�genhet, har de avtalsslu-
tande staterna kommit �verens om att f�ljande
best�mmelser ska utg�ra en integrerande del av
avtalet:

1. Med h�nvisning till artiklarna 1 och 4:

Inkomst som f�rv�rvas av eller genom en

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

2. Med h�nvisning till artikel 3:

Uttrycket person inbegriper staten, dess

administrativa underavdelningar eller lokala
myndigheter.

3. Med h�nvisning till artikel 8:

Best�mmelserna i artikel 8 punkt 1 i avtalet

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

4. Med h�nvisning till artikel 13:

Best�mmelserna i artikel 13 punkt 3 i avtalet

till�mpas i fr�ga om vinst som f�rv�rvas av
luftfartskonsortiet Scandinavian Airlines Sys-
tem (SAS), men endast i fr�ga om den del av
vinsten som motsvarar den andel i konsortiet
som innehas av den svenske del�garen i SAS
(SAS Sverige AB).

Protocol

At the moment of signing the Convention

for the avoidance of double taxation and the
prevention of tax evasion with respect to taxes
on income and on capital between the Govern-
ment of the Kingdom of Sweden and the Gov-
ernment of the Kingdom of Saudi Arabia, the
Contracting States have agreed that the follow-
ing provisions shall form an integral part of the
Convention:

1. With reference to Articles 1 and 4:

In the case of an item of income derived by

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

2. With reference to Article 3:

It is understood that the term person in-

cludes the State, its administrative subdivisions
or local authorities.

3. With reference to Article 8:

With respect to profits derived by the air

transport consortium Scandinavian Airlines
System (SAS), the provisions of paragraph 1 of
Article 8 of the Convention shall apply only to
such part of the profits as corresponds to the
participation held in that consortium by the
Swedish partner of SAS (SAS Sverige AB).

4. With reference to Article 13:

With respect to gains derived by the air

transport consortium Scandinavian Airlines
System (SAS), the provisions of paragraph 3 of
Article 13 of the Convention shall apply only
to such part of the gains as corresponds to the
participation held in that consortium by the
Swedish partner of SAS (SAS Sverige AB).

SFS 2016:408

5. Med h�nvisning till artikel 15:

Om en person med hemvist i Sverige uppb�r

ers�ttning f�r arbete utf�rt ombord p� luftfar-
tyg som anv�nds i internationell trafik av luft-
fartskonsortiet Scandinavian Airlines System
(SAS), ska s�dan ers�ttning beskattas endast i
Sverige.

6. Med h�nvisning till artikel 23:

Best�mmelserna i artikel 23 punkt 3 i avtalet

till�mpas i fr�ga om f�rm�genhet som �gs av
luftfartskonsortiet Scandinavian Airlines Sys-
tem (SAS), men endast i fr�ga om den del av
f�rm�genheten som motsvarar den andel i kon-
sortiet som innehas av den svenske del�garen i
SAS (SAS Sverige AB).

7. Med h�nvisning till artikel 26:

Information som utbytts i enlighet med

artikel 26 i avtalet f�r anv�ndas endast f�r
beskattnings�ndam�l.

8. Allm�nt:

Om Konungariket Saudiarabien instiftar en

inkomstskatt f�r saudiska medborgare som har
hemvist i Konungariket Saudiarabien, eller den
f�r n�rvarande utg�ende skatten f�r�ndras p�
motsvarande s�tt, ska de avtalsslutande sta-
terna inleda f�rhandlingar f�r att i avtalet in-
f�ra en artikel om f�rbud mot diskriminering.

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Riyadh den 19 oktober 2015, i

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

5. With reference to Article 15:

Where a resident of Sweden derives remu-

neration in respect of an employment exercised
aboard an aircraft operated in international traf-
fic by the air transport consortium Scandina-
vian Airlines System (SAS), such remunera-
tion shall be taxable only in Sweden.

6. With reference to Article 23:

With respect to capital owned by the air

transport consortium Scandinavian Airlines
System (SAS), the provisions of paragraph 3 of
Article 23 of the Convention shall apply only
to such part of the capital as corresponds to the
participation held in that consortium by the
Swedish partner of SAS (SAS Sverige AB).

7. With reference to Article 26:

Information exchanged under Article 26 of

the Convention shall be used for tax purposes
only.

8. General:

In the case in which the Kingdom of Saudi

Arabia will introduce an income tax applicable
to its nationals who are residents of the King-
dom of Saudi Arabia, or the existing tax will be
modified accordingly, then the two Contracting
States shall enter into negotiations in order to
introduce in the Convention an article on non-
discrimination.

In witness whereof the undersigned, being

duly authorized thereto, have signed this
Protocol.

Done in duplicate at Riyadh on 19 October

2015 in the Swedish, Arabic and English
languages, all texts being equally authentic. In
case of divergence of interpretation, the
English text shall prevail.

SFS 2016:408

F�r Konungariket Sveriges regering

Mikael Damberg

F�r Konungariket Saudiarabiens regering

Ibrahim Al-Assaf

For the Government of the Kingdom of
Sweden

Mikael Damberg

For the Government of the Kingdom of Saudi
Arabia

Ibrahim Al-Assaf

Wolters Kluwer

Elanders Sverige AB, 2016

;

Viktiga lagar inom skatterätten

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

JP Infonets skatterättsliga tjänster

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

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2016:408 Lag om skatteavtal mellan Sverige och Saudiarabien

Viktiga lagar inom skatterätten

JP Infonets skatterättsliga tjänster

Om Lagboken.se