SFS 2016:927 Lag om skatteavtal mellan Sverige och Armenien

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<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 Armenien; utf�rdad den 19 oktober 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 Armenien undertecknade den 9 februari 2016 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, armeniska och engelska. Den svenska och den 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 Magdalena Andersson (Finansdepartementet) 1 Prop. 2015/16:171, bet. 2016/17:SkU4, rskr. 2016/17:12. SFS 2016:927 Utkom fr�n trycket den 1 november 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 2016:927 Bilaga Avtal mellan Konungariket Sveriges rege- ring och Republiken Armeniens regering f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och p� f�rm�genhet Konungariket Sveriges regering och Repu- bliken Armeniens regering, som �nskar ing� ett avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och p� f�rm�genhet, har kommit �verens om f�ljande: Artikel 1 Personer p� vilka avtalet till�mpas 1. Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. 2. Inkomst som f�rv�rvas av eller genom en person vars inkomst enligt lagstiftningen i en- dera avtalsslutande staten �r f�rem�l f�r del- �garbeskattning, ska anses f�rv�rvad av en per- son med hemvist i en av staterna till den del som inkomsten, enligt skattelagstiftningen i denna stat, behandlas som inkomst hos en per- son med hemvist i staten i fr�ga. Artikel 2 Skatter som omfattas av avtalet 1. Detta avtal till�mpas p� skatter p� in- komst och p� f�rm�genhet som p�f�rs f�r en avtalsslutande stats, dess politiska underavdel- ningars eller lokala myndigheters r�kning, obe- roende av det s�tt p� vilket skatterna tas ut. 2. Med skatter p� inkomst och p� f�rm�gen- het f�rst�s alla skatter som tas ut p� inkomst eller p� f�rm�genhet i dess helhet eller p� delar av inkomst eller f�rm�genhet, d�ri inbegripet skatter p� vinst p� grund av �verl�telse av l�s Convention between the Government of the Kingdom of Sweden and the Government of the Republic of Armenia for the avoidance of double taxation and the prevention of fis- cal evasion with respect to taxes on income and on capital The Government of the Kingdom of Sweden and the Government of the Republic of Arme- nia; Desiring to conclude a Convention for the avoidance of double taxation and the preven- tion of fiscal evasion with respect to taxes on income and on capital; Have agreed as follows: Article 1 Persons covered 1. This Convention shall apply to persons who are residents of one or both of the Con- tracting States. 2. In the case of an item of income derived by or through a person that is fiscally transpar- ent under the laws of either Contracting State, such item shall be considered to be derived by a resident of a 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. 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 </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 2016:927 eller fast egendom, samt skatter p� v�rde- stegring. 3. De skatter p� vilka detta avtal till�mpas �r: a) i Armenien: 1) vinstskatten, 2) inkomstskatten, och 3) egendomsskatten, (i det f�ljande ben�mnd armenisk skatt); b) i Sverige: 1) den statliga inkomstskatten, 2) kupongskatten, 3) den s�rskilda inkomstskatten f�r utom- lands bosatta, 4) den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., 5) den kommunala inkomstskatten, och 6) statlig f�rm�genhetsskatt, (i det f�ljande ben�mnd svensk skatt). 4. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter undertecknandet av avtalet tas ut vid sidan av eller i st�llet f�r de skatter som anges i punkt 3. De beh�riga myndigheterna i de avtalsslutande staterna ska meddela varandra de v�sentliga �ndringar som gjorts i deras skattelagstiftning. Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ranleder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) en avtalsslutande stat och den andra avtalsslutande staten avser Armenien eller Sverige, beroende p� sammanhanget, b) Armenien avser Republiken Armenien och, n�r uttrycket anv�nds i geografisk bety- property, as well as taxes on capital apprecia- tion. 3. The taxes to which the Convention shall apply are: a) in Armenia: (i) the profit tax; (ii) the income tax; and (iii) the property tax; (hereinafter referred to as Armenian tax); b) in Sweden: (i) the national income tax (den statliga inkomstskatten); (ii) the withholding tax on dividends (kupongskatten); (iii) the income tax on non-residents (den s�rskilda inkomstskatten f�r utomlands bosatta); (iv) the income tax on non-resident artistes and athletes (den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl.); (v) the municipal income tax (den kommu- nala inkomstskatten); and (vi) net wealth tax (statlig f�rm�genhets- skatt); (hereinafter referred to as Swedish tax). 4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Con- vention in addition to, or in place of, the taxes referred to in paragraph 3. The competent au- thorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. Article 3 General definitions 1. For the purposes of this Convention, un- less the context otherwise requires: a) the terms a Contracting State and the other Contracting State mean, as the context requires, Armenia or Sweden; b) the term Armenia means the Republic of Armenia and, when used in the geographical </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 2016:927 delse, det territorium, inklusive land, vatten, havsbotten och luftomr�den inom vilket Repu- bliken Armenien ut�var sina suver�na r�ttighe- ter eller jurisdiktion i �verensst�mmelse med nationell lagstiftning och internationell r�tt, c) 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 interna- tionell r�tt ut�var suver�na r�ttigheter eller ju- risdiktion, d) person inbegriper fysisk person, bolag och annan sammanslutning, e) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juri- disk person, f) f�retag avser bedrivandet av varje form av r�relse, g) f�retag i en avtalsslutande stat och f�retag i den andra avtalsslutande staten av- ser f�retag som bedrivs av person med hemvist i en avtalsslutande stat, respektive f�retag som bedrivs av person med hemvist i den andra av- talsslutande staten, h) internationell trafik avser transport med skepp eller luftfartyg 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, i) beh�rig myndighet avser: 1) i Armenien: finansdepartementet eller dess befullm�ktigade ombud, 2) i Sverige: finansministern, dennes befull- m�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, j) medborgare, i f�rh�llande till en avtals- slutande part, avser: 1) fysisk person som har medborgarskap i en avtalsslutande stat, och 2) juridisk person, handelsbolag eller annan sammanslutning som bildats enligt den lagstift- ning som g�ller i en avtalsslutande stat, sense, means the territory, including land, waters, subsoil and air spaces upon which the Republic of Armenia exercises its sovereign rights and jurisdiction according to national legislation and international law; c) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the terri- torial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights or jurisdiction; d) the term person includes an individual, a company and any other body of persons; e) the term company means any body cor- porate or any entity that is treated as a body corporate for tax purposes; f) the term enterprise applies to the carry- ing on of any business; g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; h) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; i) the term competent authority means: (i) in Armenia: the Ministry of Finance or its authorised representative, (ii) in Sweden: the Minister of Finance, his authorized representative or the authority which is designated as a competent authority for the purposes of this Convention; j) the term national, in relation to a Con- tracting State, means: (i) any individual possessing the nationality of that Contracting State; and (ii) any legal person, partnership or associa- tion deriving its status as such from the laws in force in that Contracting State; </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 2016:927 k) r�relse innefattar ut�vandet av fritt yrke och annan sj�lvst�ndig verksamhet. 2. D� en avtalsslutande stat till�mpar avtalet vid n�gon tidpunkt anses, s�vida inte samman- hanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som ut- trycket har vid denna tidpunkt enligt den sta- tens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till�mpas, och den betydelse som uttrycket har enligt till�mplig skattelagstiftning i denna stat �ger f�retr�de framf�r den bety- delse uttrycket ges i annan lagstiftning i denna stat. Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal avser ut- trycket person med hemvist i en avtalsslu- tande stat person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av domicil, bos�ttning, plats f�r bolagsbildning, plats f�r f�retagsledning eller annan liknande omst�ndighet och innefattar ocks� denna stat, dess offentligr�ttsliga organ eller institutioner, politiska underavdelningar eller lokala myn- digheter. Detta uttryck inbegriper emellertid inte person som �r skattskyldig i denna stat en- dast f�r inkomst fr�n k�lla i denna stat eller f�r f�rm�genhet bel�gen d�r. 2. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da avtalsslutande staterna, best�ms hans hemvist p� f�ljande s�tt: a) han anses ha hemvist endast i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist endast i den stat med vilken hans personliga och ekono- miska f�rbindelser �r starkast (centrum f�r levnadsintressena), b) om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen eller om han inte i n�gondera staten har en bostad som k) the term business includes the perfor- mance of professional services and of other activities of an independent character. 2. As regards the application of the Conven- tion at any time by a Contracting State, any term not defined therein shall, unless the con- text otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Conven- tion applies, any meaning under the applicable tax laws of that State prevailing over a mean- ing given to the term under other laws of that State. Article 4 Resident 1. For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that State and any governmental body or agency, political subdi- vision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of in- come from sources in that State or capital situ- ated therein. 2. Where by reason of the provisions of paragraph 1 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 State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in </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 2016:927 stadigvarande st�r till hans f�rfogande, anses han ha hemvist endast i den stat d�r han stadig- varande vistas, c) om han stadigvarande vistas i b�da sta- terna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist endast i den stat d�r han �r medborgare, d) om han �r medborgare i b�da staterna el- ler om han inte �r medborgare i n�gon av dem, ska de beh�riga myndigheterna i de avtalsslu- tande staterna avg�ra fr�gan genom �msesidig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, ska de beh�riga myndigheterna i de avtalsslutande staterna ge- nom �msesidig �verenskommelse s�ka avg�ra i vilken avtalsslutande stat personen ska anses ha sitt hemvist vid till�mpningen av detta avtal. I avsaknad av en �msesidig �verenskommelse mellan de beh�riga myndigheterna i de avtals- slutande staterna, ska personen inte anses ha hemvist i n�gondera avtalsslutande stat i syfte att beg�ra andra f�rm�ner enligt detta avtal �n de som f�ljer av artiklarna 22, 23 och 24. Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal avser ut- trycket fast driftst�lle en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�retags verksamhet helt eller delvis bedrivs. 2. Uttrycket fast driftst�lle innefattar s�r- skilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, och f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. 3. Plats f�r byggnads-, anl�ggnings-, monte- rings- eller installationsverksamhet eller verk- either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall endeavour to determine by mutual agree- ment the Contracting State of which that per- son shall be deemed to be a resident for the purposes of this Convention. In the absence of a mutual agreement by the competent authori- ties of the Contracting States, the person shall not be considered a resident of either Contract- ing State for the purposes of claiming any benefits provided by the Convention, except those provided by Articles 22, 23 and 24. 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, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site or construction, assembly or installation project or supervisory activities </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 2016:927 samhet som best�r av �vervakning i anslutning d�rtill utg�r fast driftst�lle endast om verksam- heten p�g�r l�ngre tid �n nio m�nader. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket fast driftst�lle inte innefatta: a) anv�ndningen av anordningar uteslutande f�r lagring, utst�llning eller utl�mnande av f�retaget tillh�riga varor, b) innehavet av ett f�retaget tillh�rigt varu- lager uteslutande f�r lagring, utst�llning eller utl�mnande, c) innehavet av ett f�retaget tillh�rigt varula- ger uteslutande f�r bearbetning eller f�r�dling genom ett annat f�retags f�rsorg, d) innehavet av stadigvarande plats f�r af- f�rsverksamhet uteslutande f�r ink�p av varor eller inh�mtande av upplysningar f�r f�retaget, e) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att f�r f�re- taget bedriva annan verksamhet av f�rbe- redande eller bitr�dande art, f) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslutande f�r n�gon kombi- nation av verksamheter som anges i a) till e) ovan, under f�ruts�ttning att hela den verksam- het som bedrivs fr�n den stadigvarande platsen f�r aff�rsverksamhet p� grund av denna kombi- nation �r av f�rberedande eller bitr�dande art. 5. Om en person som inte �r en s�dan obe- roende representant p� vilken punkt 6 till�mpas �r verksam f�r ett f�retag samt i en avtalsslu- tande stat har och d�r regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, anses detta f�retag utan hinder av best�mmelserna i punkterna 1 och 2 ha fast driftst�lle i denna stat i fr�ga om varje verksamhet som personen driver f�r f�retaget. Detta g�ller dock inte, om den verksamhet som personen bedriver �r be- gr�nsad till s�dan som anges i punkt 4 och som, om den bedrevs fr�n en stadigvarande plats f�r aff�rsverksamhet, inte skulle g�ra denna sta- digvarande plats f�r aff�rsverksamhet till fast in connection therewith constitutes a perma- nent establishment only if it lasts more than nine months. 4. Notwithstanding the preceding provi- sions of this Article, the term permanent es- tablishment shall be deemed not to include: a) the use of facilities solely for the purpose of storage, display or delivery of goods or mer- chandise belonging to the enterprise; 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, where a person other than an agent of an independent status to whom para- graph 6 applies is acting on behalf of an en- terprise and has, and habitually exercises, in a Contracting State an authority to conclude con- tracts in the name of the enterprise, that enter- prise shall be deemed to have a permanent es- tablishment in that State in respect of any ac- tivities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of </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 2016:927 driftst�lle enligt best�mmelserna i n�mnda punkt. 6. F�retag anses inte ha fast driftst�lle i en avtalsslutande stat endast p� den grund att f�re- taget bedriver aff�rsverksamhet i denna stat ge- nom f�rmedling av m�klare, kommission�r 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 av- talsslutande stat f�rv�rvar av fast egendom (d�ri inbegripet inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Uttrycket fast egendom har den bety- delse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r bel�- gen. Uttrycket inbegriper dock alltid tillbeh�r till fast egendom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privatr�tten om fast egendom till�mpas, byggnader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan naturtillg�ng. Skepp, b�tar och luftfartyg anses inte vara fast egendom. 3. Best�mmelserna i punkt 1 till�mpas p� in- komst som f�rv�rvas genom omedelbart bru- kande, genom uthyrning eller annan anv�nd- ning av fast egendom. business a permanent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commis- sion agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. The fact that a company which is a resi- dent of a Contracting State controls or is con- trolled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a perma- nent establishment of the other. Article 6 Income from immovable property 1. Income derived by a resident of a Con- tracting State from immovable property (in- cluding income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term immovable property shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable prop- erty, livestock and equipment used in agricul- ture and forestry, rights to which the provisions of general law respecting landed property ap- ply, buildings, usufruct of immovable property and rights to variable or fixed payments as con- sideration for the working of, or the right to work, mineral deposits, sources and other natu- ral resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. </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 2016:927 4. Best�mmelserna i punkterna 1 och 3 till�mpas �ven p� inkomst av fast egendom som tillh�r f�retag. Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en av- talsslutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�- relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r inkomst som �r h�nf�rlig till det fasta driftst�llet i enlighet med best�mmelserna i punkt 2 beskattas i den andra staten. 2. Vid till�mpningen av denna artikel och ar- tikel 22 ska den inkomst som i vardera avtals- slutande staten �r h�nf�rlig till det fasta drift- st�llet som avses i punkt 1 vara den inkomst som det kan antas att driftst�llet skulle ha f�r- v�rvat, s�rskilt med avseende p� driftst�llets mellanhavanden med andra delar av f�retaget, om det hade varit ett frist�ende f�retag som be- drivit verksamhet av samma eller liknande slag under samma eller liknande villkor, med beak- tande av de funktioner som utf�rts, tillg�ngar som anv�nts och risker som f�retaget har tagit genom det fasta driftst�llet och genom andra delar av f�retaget. 3. I fall d� en avtalsslutande stat, i enlighet med punkt 2, justerar de inkomster som �r h�n- f�rliga till ett fast driftst�lle f�r ett f�retag med hemvist i en av de avtalsslutande staterna och d�rmed beskattar f�retaget f�r inkomst som har beskattats i den andra staten, ska denna andra stat, i den utstr�ckning som �r n�dv�ndigt f�r att undvika dubbelbeskattning av dessa in- komster, g�ra en vederb�rlig justering om den inst�mmer med den justering som gjorts av den f�rstn�mnda staten; om den andra avtals- slutande staten inte inst�mmer ska de avtals- slutande staterna s�ka undanr�ja eventuell dubbelbeskattning till f�ljd av detta genom �msesidig �verenskommelse. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise. Article 7 Business profit 1. Profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent estab- lishment situated therein. If the enterprise car- ries on business as aforesaid, the profits that are attributable to the permanent establishment in accordance with the provisions of paragraph 2 may be taxed in that other State. 2. For the purposes of this Article and Arti- cle 22, the profits that are attributable in each Contracting State to the permanent establish- ment referred to in paragraph 1 are the profits it might be expected to make, in particular in its dealings with other parts of the enterprise, if it were a separate and independent enterprise en- gaged in the same or similar activities under the same or similar conditions, taking into ac- count the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise. 3. Where, in accordance with paragraph 2, a Contracting State adjusts the profits that are at- tributable to a permanent establishment of an enterprise of one of the Contracting States and taxes accordingly profits of the enterprise that have been charged to tax in the other State, the other Contracting State shall, to the extent nec- essary to eliminate double taxation, make an appropriate adjustment if it agrees with the ad- justment made by the first-mentioned State; if the other Contracting State does not so agree, the Contracting States shall endeavour to elim- inate any double taxation resulting therefrom by mutual agreement. </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 2016:927 4. Ing�r i inkomst av r�relse inkomst som behandlas s�rskilt i andra artiklar av detta av- tal, ber�rs best�mmelserna i dessa artiklar inte av best�mmelserna i denna artikel. Artikel 8 Sj�fart och luftfart 1. Inkomst som f�rv�rvas av f�retag i en av- talsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik beskattas endast i denna stat. 2. Best�mmelserna i punkt 1 till�mpas p� in- komst som f�rv�rvas av luftfartskonsortiet Scandinavian Airlines System (SAS) men en- dast p� den del av inkomsten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. 3. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en interna- tionell driftsorganisation. Artikel 9 F�retag med intressegemenskap 1. I fall d�: a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrollen av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller b) samma personer direkt eller indirekt del- tar i ledningen eller kontrollen av s�v�l ett f�- retag i en avtalsslutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, g�ller f�ljande. Om mellan f�retagen i fr�ga om handelsf�r- bindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra obe- roende f�retag, f�r all inkomst, som utan s�- dana villkor skulle ha tillkommit det ena f�re- taget men som p� grund av villkoren i fr�ga 4. Where profits include items of income which are dealt with separately in other Arti- cles of this Convention, then the provisions of those Articles shall not be affected by the pro- visions of this Article. Article 8 Shipping and air transport 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS) the provisions of paragraph 1 shall apply only to such part of the profits as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. 3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. Article 9 Associated enterprises 1. Where a) an enterprise of a Contracting State partic- ipates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or im- posed between the two enterprises in their commercial or financial relations which differ from those which would be made between in- dependent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of </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 2016:927 inte tillkommit detta f�retag, inr�knas i detta f�retags inkomst och beskattas i �verensst�m- melse d�rmed. 2. I fall d� en avtalsslutande stat i inkomsten f�r ett f�retag i denna stat inr�knar och i �verensst�mmelse d�rmed beskattar inkomst, 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, om denna andra stat finner justeringen motiverad. Vid s�dan justering g�ller �vriga best�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna �verl�gger vid behov med varandra. Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en av- talsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra stat. 2. Utdelning fr�n bolag med hemvist i en av- talsslutande stat f�r emellertid beskattas �ven i denna stat, enligt lagstiftningen i denna stat, men om den som har r�tt till utdelningen har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga: a) 0 procent av utdelningens bruttobelopp om den som har r�tt till utdelningen �r ett bolag (med undantag f�r handelsbolag), f�rutsatt att 1) bolaget innehar minst 25 procent av det utdelande bolagets kapital eller r�stetal, 2) bolaget har haft innehavet i minst tv� �r innan n�gra krav g�rs med h�nvisning till denna best�mmelse, och 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, where that other State consid- ers the adjustment justified. In determining such adjustment, 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 State. 2. However, dividends paid by a company which is a resident of a Contracting State may also be taxed in that State according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: a) 0 per cent of the gross amount of the divi- dends if the beneficial owner is a company (other than a partnership), provided that (i) that company holds at least 25 per cent of the capital or the voting power of the company paying the dividends; (ii) that company has owned that holding for at least two years prior to any claim being made under this sub-paragraph; and </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 2016:927 3) utdelningen �r undantagen fr�n beskatt- ning hos det bolaget, b) 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 kapital eller r�stetal, c) 15 procent av utdelningens bruttobelopp i alla andra 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 till�mpas inte, om den som har r�tt till utdel- ningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande sta- ten, d�r bolaget som betalar utdelningen har hemvist, fr�n d�r bel�get fast driftst�lle, samt den andel p� grund av vilken utdelningen beta- las �ger verkligt samband med det fasta drift- st�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. 5. Om bolag med hemvist i en avtalsslutande stat f�rv�rvar inkomst fr�n den andra avtalsslu- tande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verk- ligt samband med fast driftst�lle i denna andra stat, och inte 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. (iii) the dividends are exempt from tax in the hands of that company; b) 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 capital or the voting power of the company paying the dividends; c) 15 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 Arti- cle means income from shares or other rights, not being debt claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treat- ment as income from shares by the laws of the State of which the company making the distri- bution is a resident. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the divi- dends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the divi- dends is a resident through a permanent estab- lishment situated therein and the holding in re- spect of which the dividends are paid is effec- tively connected with such permanent estab- lishment. In such case the provisions of Article 7 shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively con- nected with a permanent establishment situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. </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 2016:927 Artikel 11 R�nta 1. R�nta, 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. R�nta som h�rr�r fr�n en avtalsslutande stat f�r emellertid beskattas �ven i denna stat, enligt lagstiftningen i denna stat, men om den som har r�tt till r�ntan har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga 5 procent av r�ntans bruttobelopp. 3. Utan hinder av best�mmelserna i punkt 2 beskattas r�nta, som anges i punkt 1, endast i den avtalsslutande stat d�r den som har r�tt till r�ntan har hemvist om n�gon av f�ljande f�rut- s�ttningar �r uppfylld: a) den som betalar eller tar emot r�ntan �r en avtalsslutande stat, dess offentligr�ttsliga organ eller institution, politiska underavdelning eller lokala myndighet eller centralbanken i en av- talsslutande stat, b) r�ntan betalas p� grund av ett l�n som be- viljats eller garanterats av AB Svensk Export- kredit (SEK), Exportkreditn�mnden (EKN), Styrelsen f�r internationellt utvecklingssam- arbete (SIDA), Swedfund eller av en annan in- stitution av offentligr�ttslig karakt�r i n�gon- dera avtalsslutande stat med syfte att fr�mja export eller utveckling. 4. Med uttrycket r�nta f�rst�s i denna arti- kel inkomst av varje slags fordran, antingen den s�kerst�llts genom inteckning i fast egen- dom eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket avser s�rskilt inkomst av v�rdepapper som ut- f�rdats av staten och inkomst av obligationer eller debentures, d�ri inbegripet agiobelopp och vinster som h�nf�r sig till s�dana v�rde- papper, obligationer eller debentures. Straff- Article 11 Interest 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, interest arising in a Contracting State may also be taxed in that State according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the interest. 3. Notwithstanding the provisions of para- graph 2 interest, mentioned in paragraph 1, shall be taxable only in the Contracting State where the beneficial owner of the interest is a resident if one of the following requirements is fulfilled; a) the payer or the recipient of the interest is the Contracting State itself, a governmental body or agency, a political subdivision or a local authority thereof or the Central Bank of a Contracting State; b) the interest is paid in respect of a loan granted or guaranteed by The Swedish Interna- tional Development Cooperation Agency (SIDA), The Swedish Export Credit Corpora- tion (SEK), Swedfund International AB, The Swedish Export Credits Guarantee Board (Exportkreditn�mnden) or any other institu- tion of a public character in either Contracting State with the objective to promote exports or development. 4. The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or de- bentures. Penalty charges for late payment shall not be regarded as interest for the purpose </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 2016:927 avgift p� grund av sen betalning anses inte som r�nta vid till�mpningen av denna artikel. 5. Best�mmelserna i punkterna 1, 2 och 3 till�mpas inte om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedri- ver r�relse i den andra avtalsslutande staten fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmel- serna i artikel 7. 6. R�nta anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r en person med hemvist i denna stat. Om emellertid den person som be- talar r�ntan, antingen denne har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle i samband med vilket den skuld uppkommit f�r vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet, anses r�ntan h�rr�ra fr�n den stat d�r det fasta drift- st�llet �r bel�get. 7. Om r�ntebeloppet, p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan person, med h�nsyn till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbin- delser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. of this Article. 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the in- terest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a per- manent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such perma- nent establishment. In such case the provisions of Article 7 shall apply. 6. Interest shall be deemed to arise in a Con- tracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Con- tracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such inter- est shall be deemed to arise in the State in which the permanent establishment is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the ab- sence of such relationship, the provisions of this Article shall apply only to the last-men- tioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Con- vention. Article 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. </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 2016:927 2. Royalty som h�rr�r fr�n en avtalsslutande stat f�r emellertid beskattas �ven i denna stat, 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 5 procent av royaltyns bruttobelopp. 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 upp- lysning om erfarenhetsr�n av industriell, kom- mersiell eller vetenskaplig natur. 4. Best�mmelserna i punkterna 1 och 2 till�mpas inte om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och bedri- ver r�relse i den andra avtalsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle, samt den r�ttighet eller egen- dom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. 5. Royalty anses h�rr�ra fr�n en avtalsslu- tande stat om utbetalaren �r en person med hemvist i denna stat. Om emellertid den person som betalar royaltyn, antingen denne har hem- vist i en avtalsslutande stat eller inte, i en av- talsslutande stat har fast driftst�lle i samband med vilket skyldigheten att betala royaltyn uppkommit, och royaltyn belastar det fasta driftst�llet, anses royaltyn h�rr�ra fr�n den stat d�r det fasta driftst�llet �r bel�get. 6. Om royaltyn, p� grund av s�rskilda f�r- bindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och an- nan person, med h�nsyn till det nyttjande, den r�ttighet eller den upplysning f�r vilken royal- tyn betalas, �verstiger det belopp som skulle 2. However, royalties arising in a Contract- ing State may also be taxed in that State ac- cording to the laws of that State, but if the ben- eficial owner of the royalty is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties. 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 information concerning industrial, commercial or scientific experience. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royal- ties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a per- manent establishment situated therein and the right or property in respect of which the royal- ties are paid is effectively connected with such permanent establishment. In such case the pro- visions of Article 7 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 in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment 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 </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 2016:927 ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�rbindelser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lag- stiftningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 13 Kapitalvinst 1. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslu- tande staten, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av l�s egen- dom som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Detsamma g�ller vinst p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med hela f�retaget). 3. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av skepp eller luftfartyg som anv�nds i in- ternationell trafik eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i denna stat. Best�mmelserna i denna punkt till�mpas p� vinst som f�rv�rvas av luftfartkonsortiet Scan- dinavian Airlines System (SAS), men endast p� den del av vinsten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. 4. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av andelar vars v�rde till mer �n 50 pro- cent, direkt eller indirekt, kan h�nf�ras till fast egendom som �r bel�gen i den andra avtalsslu- tande staten, f�r beskattas i denna andra stat. been agreed upon by the payer and the benefi- cial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxa- ble according to the laws of each Contracting State, due regard being had to the other provi- sions of this Convention. Article 13 Capital gains 1. Gains derived by a resident of a Contract- ing State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enter- prise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establish- ment (alone or with the whole enterprise), may be taxed in that other State. 3. Gains derived by a resident of a Contract- ing State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. With respect to gains derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of this paragraph shall apply only to such part of the gains as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. 4. Gains derived by a resident of a Contract- ing State from the alienation of shares deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State. </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 2016:927 5. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1, 2, 3 och 4 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 6. Vinst p� grund av avyttring av aktier eller andra r�ttigheter i bolag, eller andelar i han- delsbolag, som f�rv�rvas av en fysisk person som har haft hemvist i en avtalsslutande stat och som f�tt hemvist i den andra avtalsslutande staten f�r utan hinder av best�mmelserna i punkt 5 beskattas i den f�rstn�mnda staten om avyttringen av tillg�ngen sker vid n�got tillf�lle under de sju �r som f�ljer n�rmast efter den tidpunkt d� personen upph�rt att ha hem- vist i den f�rstn�mnda staten. Artikel 14 Inkomst av anst�llning 1. Om inte best�mmelserna i artiklarna 15, 17 och 18 f�ranleder annat, beskattas l�n och annan liknande ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning, endast i denna stat, s�- vida inte arbete utf�rs i den andra avtalsslu- tande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet be- skattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r f�r arbete i den andra avtalsslutande staten, endast i den f�rst- n�mnda staten, om: a) mottagaren vistas i den andra staten under tidsperiod eller tidsperioder som sammanlagt inte �verstiger 183 dagar under en tolvm�na- dersperiod som b�rjar eller slutar under be- skattnings�ret i fr�ga, b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra staten eller p� den- nes v�gnar, och c) ers�ttningen inte belastar fast driftst�lle som arbetsgivaren har i den andra staten. 5. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident. 6. Notwithstanding the provisions of para- graph 5, gains from the alienation of shares or other rights in a company, or of interests in a partnership, derived by an individual who has been a resident of a Contracting State and who has become a resident of the other Contracting State, may be taxed in the first-mentioned State if the alienation of the property occurs at any time during the seven years next following the date on which the individual has ceased to be a resident of the first-mentioned State. Article 14 Income from employment 1. Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other similar re- muneration derived by a resident of a Contract- ing State in respect of an employment shall be taxable only in that State unless the employ- ment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of para- graph 1, remuneration derived by a resident of a Contracting State in respect of an employ- ment exercised in the other Contracting State shall be taxable only in the first mentioned State if: a) the recipient is present in the other State for a period or periods not exceeding in the ag- gregate 183 days in any twelve month period commencing or ending in the fiscal year con- cerned, and b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and c) the remuneration is not borne by a perma- nent establishment which the employer has in the other State. </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 2016:927 3. Utan hinder av f�reg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete som ut- f�rs ombord p� skepp eller luftfartyg som an- v�nds i internationell trafik av ett f�retag i en avtalsslutande stat, beskattas i denna stat. Om en person med hemvist i Sverige uppb�r ers�tt- ning f�r arbete utf�rt ombord p� luftfartyg som anv�nds i internationell trafik av luftfartskon- sortiet Scandinavian Airlines System (SAS), ska s�dan ers�ttning beskattas endast i Sverige. Artikel 15 Styrelsearvode Styrelsearvode och annan liknande ers�tt- ning, som person med hemvist i en avtals- slutande stat uppb�r i egenskap av medlem i styrelse eller annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artikel 16 Artister och sportut�vare 1. Utan hinder av best�mmelserna i artikel 14 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom sin person- liga verksamhet i den andra avtalsslutande sta- ten i egenskap av artist, s�som teater- eller filmsk�despelare, radio- eller televisionsartist eller musiker, eller i egenskap av sportut�vare, beskattas i denna andra stat. 2. I fall d� inkomst genom personlig verk- samhet som artist eller sportut�vare bedriver i denna egenskap inte tillfaller artisten eller sportut�varen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmelserna i artikel 14, beskattas i den avtalsslutande stat d�r artisten eller sportut�varen bedriver verk- samheten. 3. Notwithstanding the preceding provi- sions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State. Where a resident of Sweden derives remuneration in respect of an employ- ment exercised aboard an aircraft operated in international traffic by the air transport consor- tium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. Article 15 Directors fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of direc- tors of a company which is a resident of the other Contracting State may be taxed in that other State. Article 16 Entertainers and sportspersons 1. Notwithstanding the provisions of Article 14, income derived by a resident of a Contract- ing State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resi- dents 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 sports- person acting as such accrues not to the enter- tainer or sportsperson but to another person, that income may, notwithstanding the provi- sions of Article 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. </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 2016:927 Artikel 17 Pensioner, livr�ntor och liknande betalningar 1. Pension och annan liknande ers�ttning, utbetalning enligt socialf�rs�kringslagstift- ningen och livr�nta, som h�rr�r fr�n en avtals- slutande stat och betalas till en person med hemvist i den andra avtalsslutande staten, f�r beskattas i den f�rstn�mnda avtalsslutande 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. Artikel 18 Offentlig tj�nst 1. a) L�n och annan liknande ers�ttning, med undantag f�r pension, som betalas av en avtalsslutande stat, en av dess politiska under- avdelningar eller lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna stats, underavdelnings eller myndighets tj�nst, beskattas endast i denna stat. b) S�dan l�n och annan liknande ers�ttning beskattas emellertid endast i den andra avtals- slutande staten om arbetet utf�rs i denna andra stat och personen i fr�ga har hemvist i denna stat och: 1) �r medborgare i denna stat, eller 2) inte fick hemvist i denna stat uteslutande f�r att utf�ra arbetet. 2. Best�mmelserna i artiklarna 14, 15 och 16 till�mpas p� ers�ttning som betalas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en avtalsslutande stat, en av dess politiska underavdelningar eller lokala myndig- heter. Article 17 Pensions, annuities and similar payments 1. Pensions and other similar remuneration, disbursements under the Social Security legis- lation and annuities arising in a Contracting State and paid to a resident of the other Con- tracting State may be taxed in the first- 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. Article 18 Government service 1. a) Salaries, wages and other similar remu- neration, other than a pension, paid by a Con- tracting State or a political subdivision or a lo- cal authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of Articles 14, 15 and 16 shall apply to remuneration in respect of ser- vices rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. </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 2016:927 Artikel 19 Studerande Studerande eller aff�rspraktikant som har eller omedelbart f�re vistelsen i en avtalsslu- tande stat hade hemvist i den andra avtalsslu- tande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin undervisning eller praktik, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppeh�lle, sin under- visning eller praktik, om beloppen h�rr�r fr�n k�lla utanf�r denna stat. Artikel 20 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 till�mpas inte p� inkomst, med undantag av inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en av- talsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle, samt den r�ttighet eller egendom i fr�ga om vilken inkomsten betalas �ger verk- ligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. 3. Utan hinder av best�mmelserna i punk- terna 1 och 2 f�r inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg�ende artiklar av detta avtal och som h�rr�r fr�n den andra av- talsslutande staten, beskattas i denna andra stat. Artikel 21 F�rm�genhet 1. F�rm�genhet best�ende av s�dan fast egendom som avses i artikel 6, som person Article 19 Students Payments which a student or business ap- prentice who is or was immediately before visiting 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 purpose of his maintenance, education or train- ing shall not be taxed in that State, provided that such payments arise from sources outside that State. Article 20 Other income 1. Items of income of a resident of a Con- tracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from im- movable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the in- come is paid is effectively connected with such permanent establishment. In such case the pro- visions of Article 7 shall apply. 3. Notwithstanding the provisions of para- graphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the fore- going Articles of this Convention and arising in the other Contracting State may also be taxed in that other State. Article 21 Capital 1. Capital represented by immovable property referred to in Article 6, owned by a </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 2016:927 med hemvist i en avtalsslutande stat innehar och som �r bel�gen i den andra avtalsslutande staten f�r beskattas i denna andra stat. 2. F�rm�genhet best�ende av l�s egendom, som utg�r del av r�relsetillg�ngarna i fast drift- st�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 3. F�rm�genhet best�ende av skepp och luft- fartyg som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat och av l�s egen- dom som �r h�nf�rlig till anv�ndningen av s�- dana skepp och luftfartyg, beskattas endast i denna stat. Best�mmelserna i denna punkt till�mpas p� f�rm�genhet som �gs av luftfartkonsortiet Scandinavian Airlines System (SAS), men en- dast p� den del av f�rm�genheten som motsva- rar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. 4. Alla andra slag av f�rm�genhet som person med hemvist i en avtalsslutande stat innehar, beskattas endast i denna stat. 5. Om, i enlighet med punkt 4, r�tten att be- skatta f�rm�genhet som innehas av person med hemvist i en avtalsslutande stat, tillfaller endast denna stat, f�r denna f�rm�genhet beskattas i den andra avtalsslutande staten, om f�rm�gen- heten inte �r f�rem�l f�r en allm�n f�rm�gen- hetsskatt enligt lagstiftningen i den f�rst- n�mnda staten. Artikel 22 Undanr�jande av dubbelbeskattning 1. Betr�ffande Armenien ska dubbelbeskatt- ning undvikas p� f�ljande s�tt: a) Om en person med hemvist i Armenien f�rv�rvar inkomst eller innehar f�rm�genhet som enligt best�mmelserna i detta avtal f�r beskattas i Sverige, ska Armenien: 1) fr�n skatten p� denna persons inkomst av- r�kna ett belopp motsvarande den inkomstskatt som har erlagts i Sverige, resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a per- manent establishment which an enterprise of a Contracting State has in the other Contracting State may be taxed in that other State. 3. Capital represented by ships and aircraft operated in international traffic by an enter- prise of a Contracting State and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State. With respect to capital owned by the air transport consortium Scandinavian Airlines System (SAS), the provisions of this paragraph shall apply only to such part of the capital as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. 5. If, pursuant to paragraph 4, the right to tax capital held by an individual who is resident of a Contracting State, is vested only in that State, such capital may be taxed in the other Contracting State, where the net capital is not subject to a general tax on net capital according to the laws of the first-mentioned State. Article 22 Elimination of double taxation 1. In the case of Armenia, double taxation shall be avoided as follows: a) Where a resident of Armenia derives in- come or owns capital which, in accordance with the provisions of this Convention, may be taxed in Sweden, Armenia shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Sweden; </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 2016:927 2) fr�n skatten p� denna persons f�rm�gen- het avr�kna ett belopp motsvarande den f�rm�- genhetsskatt som har erlagts i Sverige. Avr�kningsbeloppet ska emellertid inte i n�- got fall �verstiga den del av skatten, ber�knad utan s�dan avr�kning, som bel�per p� den in- komst eller den f�rm�genhet som f�r beskattas i Sverige. b) Om i enlighet med n�gon av best�mmel- serna i detta avtal en person med hemvist i Ar- menien f�rv�rvar inkomst eller innehar f�rm�- genhet som �r undantagen fr�n beskattning i Armenien f�r Armenien likv�l, vid ber�k- ningen av skatten p� den personens �vriga in- komst eller f�rm�genhet, beakta den undan- tagna inkomsten eller f�rm�genheten. 2. Betr�ffande Sverige ska dubbelbeskatt- ning undvikas p� f�ljande s�tt: a) Om person med hemvist i Sverige f�rv�r- var inkomst som enligt armenisk lagstiftning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Armenien, 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 armeniska 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 Armenien, f�r Sverige, vid fastst�llande av skattesatsen f�r svensk pro- gressiv skatt beakta den inkomst som ska beskattas endast i Armenien. c) Utan hinder av best�mmelserna i a) i denna punkt �r utdelning fr�n bolag med hem- vist i Armenien till bolag med hemvist i Sve- rige undantagen fr�n svensk skatt enligt be- st�mmelserna i svensk lag om skattebefrielse f�r utdelning som betalas till svenska bolag fr�n bolag i utlandet. (ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Sweden. Such deduction in either case shall not, how- ever, exceed that part of the income tax or cap- ital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Sweden. b) Where in accordance with any provision of this Convention, income derived or capital owned by a resident of Armenia is exempt from tax in Armenia, Armenia may neverthe- less, in calculating the amount of tax on the re- maining income or capital of such resident, take into account the exempted income or capital. 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 Armenia and in accordance with the provisions of this Conven- tion may be taxed in Armenia, Sweden shall al- low subject to the provisions of the laws of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) as a deduction from the tax on such income, an amount equal to the Armenian 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 Ar- menia, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Armenia. c) Notwithstanding the provisions of sub- paragraph a) of this paragraph, dividends paid by a company which is a resident of Armenia to a company which is a resident of Sweden shall be exempt from Swedish tax according to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by companies abroad. </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 2016:927 d) Om en person med hemvist i Sverige innehar f�rm�genhet, som enligt best�mmel- serna i detta avtal f�r beskattas i Armenien, ska Sverige fr�n skatten p� denna persons f�rm�- genhet avr�kna ett belopp motsvarande den f�rm�genhetsskatt som erlagts i Armenien. Avr�kningsbeloppet ska emellertid inte �ver- stiga den del av den svenska f�rm�genhets- skatten, ber�knad utan s�dan avr�kning, som bel�per p� den f�rm�genhet som f�r beskattas i Armenien. Artikel 23 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat ska inte i den andra avtalsslutande staten bli f�re- m�l f�r beskattning eller d�rmed sammanh�ng- ande krav som �r av annat slag eller mer tyng- ande �n den beskattning och d�rmed samman- h�ngande krav som medborgare i denna andra stat under samma f�rh�llanden, s�rskilt s�vitt avser hemvist, �r eller kan bli underkastad. Utan hinder av best�mmelserna i artikel 1 till�mpas denna best�mmelse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. 2. Beskattningen av fast driftst�lle, som f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, ska i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. Denna best�m- melse anses inte medf�ra skyldighet f�r en av- talsslutande stat att medge personer med hem- vist i den andra avtalsslutande staten s�dant personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�ttning p� grund av civilst�nd eller f�rs�rjningsplikt som med- ges personer med hemvist i den egna staten. 3. Utom i de fall d� best�mmelserna i artikel 9 punkt 1, artikel 11 punkt 7 eller artikel 12 punkt 6 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtalsslu- d) Where a resident of Sweden owns capital which, in accordance with the provisions of this Convention, may be taxed in Armenia, Sweden shall allow as a deduction from the tax on the capital of that resident an amount equal to the capital tax paid in Armenia. Such deduc- tion shall not, however, exceed that part of the Swedish capital tax, as computed before the deduction is given, which is appropriate to the capital which may be taxed in Armenia. Article 23 Non-discrimination 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This pro- vision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. The taxation on a permanent establish- ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, roy- alties and other disbursements paid by an en- terprise of a Contracting State to a resident of </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 2016:927 tande staten avdragsgilla vid best�mmandet av den beskattningsbara inkomsten f�r s�dant f�- retag p� samma villkor som betalning till per- son med hemvist i den f�rstn�mnda staten. P� samma s�tt �r skuld som f�retag i en avtalsslu- tande stat har till person med hemvist i den andra avtalsslutande staten avdragsgill vid be- st�mmande av s�dant f�retags beskattningsbara f�rm�genhet p� samma villkor som skuld till person med hemvist i den f�rstn�mnda staten. 4. F�retag i en avtalsslutande stat, vars kapi- tal helt eller delvis �gs eller kontrolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande staten, ska inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sammanh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ng- ande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli underkastat. 5. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i denna artikel p� skatter av varje slag och beskaffenhet. Artikel 24 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutande stat eller b�da avtalsslutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot be- st�mmelserna i detta avtal, kan han, utan att det p�verkar hans r�tt att anv�nda sig av de r�tts- medel som finns i dessa staters interna r�ttsord- ningar, l�gga fram saken f�r den beh�riga myndigheten i den avtalsslutande stat d�r han har hemvist eller, om fr�ga �r om till�mpning av artikel 23 punkt 1, i den avtalsslutande stat d�r han �r medborgare. Saken ska l�ggas fram inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som gett upp- hov till beskattning som strider mot best�m- melserna i avtalet. the other Contracting State shall, for the pur- pose of determining the taxable profits of such enterprise, be deductible under the same condi- tions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resi- dent of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement con- nected therewith which is other or more bur- densome than the taxation and connected re- quirements to which other similar enterprises of the first-mentioned State are or may be sub- jected. 5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description. Article 24 Mutual agreement procedure 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accord- ance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Con- tracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the ac- tion resulting in taxation not in accordance with the provisions of the Convention. </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 2016:927 2. Om den beh�riga myndigheten finner in- v�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, ska myndig- heten s�ka l�sa fr�gan genom �msesidig �ver- enskommelse med den beh�riga myndigheten i den andra avtalsslutande staten i syfte att und- vika beskattning som strider mot avtalet. �ver- enskommelse som tr�ffats genomf�rs utan hin- der av tidsgr�nser i de avtalsslutande staternas interna lagstiftning. 3. De beh�riga myndigheterna i de avtalsslu- tande staterna ska genom �msesidig �verens- kommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolk- ningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbe- skattning i fall som inte omfattas av detta avtal. 4. De beh�riga myndigheterna i de avtalsslu- tande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskom- melse i de fall som angivits i f�reg�ende punk- ter. 5. I fall d�, a) en person, i enlighet med punkt 1, har gjort en framst�llan till den beh�riga myndig- heten i en avtalsslutande stat med anledning av att �tg�rder i den ena eller b�da avtalsslutande staterna f�r honom har medf�rt beskattning i strid med best�mmelserna i detta avtal, och b) de beh�riga myndigheterna inte, inom tre �r fr�n anm�lan till den beh�riga myndigheten i den andra avtalsslutande staten, kan n� en �verenskommelse f�r att l�sa fr�gan enligt punkt 2, ska, om personen beg�r det, kvarst�ende ol�sta fr�gor i �rendet h�nskjutas till skiljef�r- farande. S�dana ol�sta fr�gor ska dock inte h�nskjutas till skiljef�rfarande om en domstol i n�gon av de avtalsslutande staterna har medde- lat ett beslut avseende dessa fr�gor. Skiljedo- men �r bindande f�r b�da avtalsslutande sta- terna och ska genomf�ras utan hinder av tids- begr�nsningar i dessa staters interna lagstift- ning, s�vida inte en person som direkt ber�rs av �rendet inte accepterar den �msesidiga �ver- enskommelsen som genomf�r skiljedomen. De 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agree- ment with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 3. The competent authorities of the Con- tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult to- gether for the elimination of double taxation in cases not provided for in the Convention. 4. The competent authorities of the Con- tracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding para- graphs. 5. Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contract- ing State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursu- ant to paragraph 2 within three years from the presentation of the case to the competent au- thority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a deci- sion on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that deci- sion shall be binding on both Contracting States and shall be implemented notwithstand- ing any time limits in the domestic laws of </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 2016:927 beh�riga myndigheterna i de avtalsslutande staterna f�r tr�ffa �verenskommelse om s�ttet att till�mpa denna punkt. 6. a) Best�mmelserna i punkt 5 ska inte till�mpas p� �renden som r�r artikel 4 punkt 3 och inte heller p� �renden som r�r h�nf�rande av kapital till ett fast driftst�lle enligt artikel 7. b) Utan hinder av best�mmelserna i punkt 5, ska ett �rende inte h�nskjutas till skiljef�r- farande om de beh�riga myndigheterna i de avtalsslutande staterna har �verenskommit att �rendet inte �r l�mpligt att avg�ras genom skiljef�rfarande. Artikel 25 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtalsslu- tande staterna ska utbyta s�dana upplysningar som kan antas vara relevanta vid till�mpningen av best�mmelserna i detta avtal eller f�r admi- nistration eller verkst�llighet av intern lagstift- ning i fr�ga om skatter av varje slag och be- skaffenhet som tas ut f�r de avtalsslutande sta- terna eller f�r deras politiska underavdelningar eller lokala myndigheter, om beskattningen en- ligt denna lagstiftning inte strider mot avtalet. Utbytet av upplysningar begr�nsas inte av ar- tiklarna 1 och 2. 2. Upplysningar som en avtalsslutande stat tagit emot enligt punkt 1 ska behandlas som hemliga p� samma s�tt som upplysningar som erh�llits enligt den interna lagstiftningen i denna stat och f�r yppas endast f�r personer el- ler myndigheter (d�ri inbegripet domstolar och f�rvaltningsorgan) som fastst�ller, uppb�r eller driver in de skatter som �syftas i punkt 1 eller handl�gger �tal eller �verklagande i fr�ga om dessa skatter eller som ut�var tillsyn �ver n�mnda verksamheter. Dessa personer eller myndigheter f�r anv�nda upplysningarna bara f�r s�dana �ndam�l. De f�r yppa upplysning- arna vid offentlig r�tteg�ng eller i domstolsav- these States. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this para- graph. 6. a) The provisions of paragraph 5 shall not apply to cases falling within paragraph 3 of Article 4 or to issues concerning the attribution of capital to a permanent establishment under Article 7. b) Notwithstanding the provisions of para- graph 5, a case shall not be submitted to arbi- tration if the competent authorities of both Contracting States have agreed that the case is not suitable for resolution through arbitration. Article 25 Exchange of information 1. The competent authorities of the Con- tracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the admin- istration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authori- ties, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under para- graph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or au- thorities (including courts and administrative bodies) concerned with the assessment or col- lection of, the enforcement or prosecution in respect of, the determination of appeals in rela- tion to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or au- thorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial deci- </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 2016:927 g�randen. Utan hinder av ovanst�ende f�r upp- lysningar som en avtalsslutande stat mottagit anv�ndas f�r andra �ndam�l n�r s�dana upplys- ningar f�r anv�ndas f�r s�dana andra �ndam�l enligt lagstiftningen i b�da avtalsslutande sta- terna och den beh�riga myndigheten i den av- talsslutande stat som l�mnat upplysningarna till�tit s�dant anv�ndande. 3. Best�mmelserna i punkterna 1 och 2 med- f�r inte skyldighet f�r en avtalsslutande stat att: a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra av- talsslutande staten, b) l�mna upplysningar som inte �r tillg�ng- liga enligt lagstiftning eller sedvanlig adminis- trativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, c) l�mna upplysningar som skulle r�ja af- f�rs-, industri-, handels- eller yrkeshemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �verl�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, men detta medf�r inte en r�tt f�r en avtalsslutande stat att v�gra l�mna upplys- ningar uteslutande d�rf�r att denna stat inte har n�got eget intresse av s�dana upplysningar. 5. Best�mmelserna i punkt 3 medf�r inte r�tt f�r en avtalsslutande stat att v�gra att l�mna upplysningar uteslutande d�rf�r att upplysning- arna innehas av en bank, annan finansiell insti- tution, ombud, representant eller f�rvaltare el- ler d�rf�r att upplysningarna g�ller �gander�tt i en person. sions. Notwithstanding the foregoing, informa- tion received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use. 3. In no case shall the provisions of para- graphs 1 and 2 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative prac- tice of that or of the other Contracting State; b) to supply information which is not obtain- able under the laws or in the normal course of the administration of that or of the other Con- tracting State; c) to supply information which would dis- close any trade, business, industrial, commer- cial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 4. If information is requested by a Contract- ing State in accordance with this Article, the other Contracting State shall use its informa- tion gathering measures to obtain the requested information, even though that other State may not need such information for its own tax pur- poses. The obligation contained in the preced- ing sentence is subject to the limitations of par- agraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of para- graph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. </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 2016:927 Artikel 26 Begr�nsning av f�rm�ner Utan hinder av �vriga best�mmelser i detta avtal, ska f�r det fall a) bolag med hemvist i en avtalsslutande stat huvudsakligen f�rv�rvar sina inkomster fr�n andra stater 1) fr�n 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- ter till en grupp av bolag som bedriver r�relse i denna stat, de best�mmelser i detta avtal som medger undantag fr�n eller neds�ttning av skatt inte till�mpas p� inkomst som s�dant bolag f�rv�r- var och inte heller p� utdelning som betalas av s�dant bolag. Artikel 27 Handr�ckning vid indrivning av skatter 1. De avtalsslutande staterna ska bist� varan- dra vid indrivning av skattefordringar. S�dant bist�nd begr�nsas inte av artiklarna 1 och 2. 2. Med uttrycket skattefordran f�rst�s i denna artikel en fordran p� ett belopp avseende skatt av varje slag och beskaffenhet som tas ut f�r de avtalsslutande staterna, deras politiska underavdelningar eller lokala myndigheter, om denna beskattning inte strider mot avtalet eller mot n�got annat instrument till vilket de avtals- slutande staterna �r parter, samt r�nta, s�rskilda Article 26 Limitations of benefits Notwithstanding any other provisions of this Convention, where a) a company that is a resident of a Contract- ing State derives its income primarily from other States (i) from activities such as banking, shipping, financing or insurance or (ii) from being the headquarters, co-ordina- tion centre or similar entity providing adminis- trative services or other support to a group of companies which carry on business primarily in other States; and b) such income would bear a significantly lower tax under the laws of that State than in- come from similar activities carried out within that State or from being the headquarters, co- ordination centre or similar entity providing administrative services or other support to a group of companies which carry on business in that State, as the case may be, any provisions of this Convention conferring an exemption or a reduction of tax shall not ap- ply to the income of such company and to the dividends paid by such company. Article 27 Assistance in the collection of taxes 1. The Contracting States shall lend assis- tance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. 2. The term revenue claim as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the Contracting States, or of their po- litical subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as in- </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 2016:927 avgifter och kostnader f�r indrivning eller s�k- rings�tg�rd som h�nf�r sig till s�dant belopp. 3. N�r en skattefordran i en avtalsslutande stat �r verkst�llbar enligt denna stats lagstift- ning och ska betalas av en person som enligt lagstiftningen i denna stat saknar r�tt att vid denna tidpunkt f�rhindra dess indrivning, ska denna skattefordran, p� beg�ran av den beh�- riga myndigheten i denna stat, erk�nnas f�r in- drivning av den beh�riga myndigheten i den andra avtalsslutande staten. Denna skatteford- ran ska drivas in av den andra staten enligt be- st�mmelserna i denna stats lagstiftning om verkst�llighet och indrivning som om denna vore en av dess egna skattefordringar. 4. N�r en skattefordran i en avtalsslutande stat enligt dess lagstiftning kan bli f�rem�l f�r s�krings�tg�rder i syfte att s�kerst�lla indriv- ningen ska denna skattefordran, p� beg�ran av den beh�riga myndigheten i denna stat, erk�n- nas f�r vidtagande av s�krings�tg�rder av den beh�riga myndigheten i den andra avtalsslu- tande staten. Den andra staten ska vidta �tg�r- der f�r s�kerst�llande av denna skattefordran enligt best�mmelserna i dess lagstiftning som om denna vore en av dess egna skatteford- ringar. Detta g�ller �ven om skattefordringen vid tidpunkten d� s�dana �tg�rder vidtas inte �r verkst�llbar i den f�rstn�mnda staten eller ska betalas av en person som har r�tt att f�rhindra dess indrivning. 5. Utan hinder av best�mmelserna i punk- terna 3 och 4 ska en skattefordran som erk�nns av en avtalsslutande stat enligt punkt 3 eller 4 inte i denna stat ber�ras av tidsfrister eller f� n�gon f�rm�nsr�tt som g�ller f�r en skatteford- ran enligt lagstiftningen i denna stat p� grund av fordringens art. En skattefordran som erk�nts av en avtalsslutande stat enligt punkt 3 eller 4 ska inte heller ges f�rm�nsr�tt som g�ller f�r denna skattefordran enligt lagstift- ningen i den andra avtalsslutande staten. 6. F�rfarande som r�r f�rekomsten, giltighe- ten eller beloppet av en skattefordran i en av- terest, administrative penalties and costs of col- lection or conservancy related to such amount. 3. When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, can- not, under the laws of that State, prevent its collection, that revenue claim shall, at the re- quest of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other Contracting State. That revenue claim shall be collected by that other State in accordance with the provi- sions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other State. 4. When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conserv- ancy with a view to ensure its collection, that revenue claim shall, at the request of the com- petent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contract- ing State. That other State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to prevent its collection. 5. Notwithstanding the provisions of para- graphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other Contracting State. 6. Proceedings with respect to the existence, validity or the amount of a revenue claim of a </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 2016:927 talsslutande stat ska inte anh�ngigg�ras vid domstolar eller administrativa myndigheter i den andra avtalsslutande staten. 7. Om, efter det att en beg�ran gjorts av en avtalsslutande stat enligt punkt 3 eller 4 men innan den andra avtalsslutande staten drivit in och �verf�rt skattebeloppet till den f�rst- n�mnda staten, skattefordringen upph�r att vara a) i fall som avses i punkt 3, en skattefordran i den f�rstn�mnda staten som �r verkst�llbar enligt denna stats lagstiftning och som g�lde- n�ren enligt lagstiftningen i denna stat saknar r�tt att vid denna tidpunkt f�rhindra indriv- ningen av, eller b) i fall som avses i punkt 4, en skattefordran i den f�rstn�mnda staten som enligt dess lag- stiftning kan bli f�rem�l f�r s�krings�tg�rder i syfte att s�kerst�lla indrivningen, ska den beh�riga myndigheten i den f�rst- n�mnda staten utan dr�jsm�l underr�tta den be- h�riga myndigheten i den andra staten om detta och i enlighet med vad den andra staten be- st�mmer ska den f�rstn�mnda staten antingen vilandef�rklara eller �terkalla sin beg�ran. 8. Best�mmelserna 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 eller den andra avtalsslutande staten, b) vidta �tg�rder som st�r i strid mot all- m�nna h�nsyn (ordre public), c) l�mna bist�nd om den andra avtalsslu- tande staten inte utt�mt alla rimliga m�jlighe- ter till indrivning eller s�krings�tg�rder som finns tillg�ngliga enligt dess lagstiftning eller administrativa praxis, d) l�mna bist�nd i fall d�r den administrativa b�rdan f�r denna stat uppenbart inte st�r i pro- portion till den nytta som st�r att vinna f�r den andra avtalsslutande staten. Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State. 7. Where, at any time after a request has been made by a Contracting State under para- graph 3 or 4 and before the other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned State, the relevant revenue claim ceases to be a) in the case of a request under paragraph 3, a revenue claim of the first-mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, can- not, under the laws of that State, prevent its collection, or b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection the competent authority of the first-men- tioned State shall promptly notify the compe- tent authority of the other State of that fact and, at the option of the other State, the first-men- tioned State shall either suspend or withdraw its request. 8. In no case shall the provisions of this Arti- cle be construed so as to impose on a Contract- ing State the obligation: a) to carry out administrative measures at variance with the laws and administrative prac- tice of that or of the other Contracting State; b) to carry out measures which would be contrary to public policy (ordre public); c) to provide assistance if the other Contract- ing State has not pursued all reasonable meas- ures of collection or conservancy, as the case may be, available under its laws or administra- tive practice; d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State. </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 2016:927 Artikel 28 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 29 Ikrafttr�dande 1. De avtalsslutande staterna ska skriftligen underr�tta varandra n�r de �tg�rder vidtagits som enligt respektive stats lagstiftning kr�vs f�r att detta avtal ska tr�da i kraft. 2. Avtalet tr�der i kraft den trettionde dagen efter det att den sista av dessa underr�ttelser tagits emot och ska d�refter till�mpas a) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter den dag d� avtalet tr�der i kraft eller senare, b) i fr�ga om andra skatter p� inkomst, och skatter p� f�rm�genhet, p� skatt som p�f�rs f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter den dag d� avtalet tr�der i kraft eller senare. Artikel 30 Upph�rande Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslutande stat. Vardera avtals- slutande staten kan p� diplomatisk v�g skriftli- gen s�ga upp avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�- got kalender�r. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla a) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som Article 28 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 29 Entry into force 1. Each of the Contracting States shall notify the other in writing of the completion of the procedures required by its law for the entry into force of this Convention. 2. The Convention shall enter into force on the thirtieth day after the receipt of the later of these notifications and shall thereupon 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 tax year beginning on or after the first day of January of the year next following the date on which the Convention enters into force. Article 30 Termination This Convention shall remain in force until terminated by a Contracting State. Either Con- tracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year. In such case, the Convention shall cease to have effect a) in respect of taxes withheld at source, for amounts paid or credited on or after the first </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 2016:927 f�ljer n�rmast efter utg�ngen av sexm�naders- perioden eller senare, b) i fr�ga om andra skatter p� inkomst, och skatter p� f�rm�genhet, p� skatt som p�f�rs f�r beskattnings�r som b�rjar 1 januari det �r som f�ljer n�rmast efter utg�ngen av sexm�naders- perioden eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i Jerevan den 9 februari 2016, i tv� exemplar p� svenska, armeniska och engel- ska spr�ken, vilka �ger lika vitsord. I h�ndelse av skiljaktigheter ska den engelska texten ha f�retr�de. F�r Konungariket Sveriges regering Margot Wallstr�m F�r Republiken Armeniens regering Edward Nalbandian day of January of the year next following the end of the six month period; b) in respect of other taxes on income, and taxes on capital, on taxes chargeable for any tax year beginning on or after the first day of January of the year next following the end of the six month period. In witness whereof the undersigned, being duly authorized thereto, have signed this Con- vention. Done at Yerevan, this 9th day of February 2016, in duplicate in the Swedish, Armenian and English languages, all versions being equally authentic. In case of divergence in interpretation, the English text shall prevail. For the Government of the Kingdom of Sweden Margot Wallstr�m For the Government of the Republic of Armenia Edward Nalbandian </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 2016:927 Protokoll Vid tillf�llet f�r undertecknandet av avtalet, f�r undvikande av dubbelbeskattning och f�r- hindrande av skatteflykt betr�ffande skatter p� inkomst och p� f�rm�genhet mellan Konunga- riket Sveriges regering och Republiken Arme- niens regering, har de avtalsslutande staterna kommit �verens om att f�ljande best�mmelser ska utg�ra en integrerande del av avtalet: Med h�nvisning till artikel 5 punkt 4 Uttrycket utl�mnande innefattar inte aff�rslokal varifr�n f�rs�ljning sker inuti lokal som innehas f�r utl�mnande av varor. Med h�nvisning till artikel 7 Huruvida kostnader som belastar ett fast driftst�lle �r avdragsgilla eller inte avg�rs av den nationella lagstiftningen i den avtalsslu- tande stat d�r det fasta driftst�llet �r bel�get, med beaktande av best�mmelserna i artikel 23 (F�rbud mot diskriminering). Med h�nvisning till artikel 11 punkt 2 Om, efter dagen f�r undertecknande av detta protokoll, Armenien och n�gon av de stater som, vid dagen f�r undertecknandet av detta protokoll, �r medlemmar i Organisationen f�r ekonomiskt samarbete och utveckling (OECD) ing�r ett avtal som f�reskriver att r�nta som h�rr�r fr�n Armenien ska undantas fr�n be- skattning i Armenien, eller att s�dan r�nta ska beskattas i Armenien till en l�gre skattesats �n den som f�reskrivs i detta avtal, ska s�dant un- dantag eller s�dan l�gre skattesats g�lla auto- matiskt p� r�nta som omfattas av best�mmel- serna i detta avtal. Den beh�riga myndigheten i Armenien ska utan dr�jsm�l underr�tta den be- h�riga myndigheten i Sverige n�r villkoren f�r till�mpningen av denna punkt har uppfyllts. Protocol At the moment of signing the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital between the Government of the Kingdom of Sweden and the Government of the Republic of Armenia, the Contracting States have agreed that the fol- lowing provisions shall form an integral part of the Convention: With reference to paragraph 4 of Article 5 It is understood that the term delivery does not cover any store engaged in sales within a facility maintained for the delivery of goods. With reference to Article 7 It is understood that the conditions for the deductibility of any expenses, once attributed to a permanent establishment, is a matter to be determined by the domestic law of the Contracting State in which the permanent establishment is situated, subject to the rules of Article 23 (non-discrimination). With reference to paragraph 2 of Article 11 It is agreed that if any agreement between Armenia and one of the current (as of the date of signature of this Protocol) member states of the Organisation for Economic Co-operation and Development signed after the date of sig- nature of this Convention provides that interest arising in Armenia shall be exempted or taxed in Armenia at a lower rate than that which ap- plies in this Convention, then such exemption or lower rate shall automatically apply to inter- est governed by the provisions of this Conven- tion. In such case, it is further understood that the competent authority of Armenia will in- form the competent authority of Sweden with- out delay that the conditions for the application of this paragraph have been met. </div> <div id="page34-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 34 SFS 2016:927 Wolters Kluwer Elanders Sverige AB, 2016 Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta protokoll. Som skedde i Jerevan den 9 februari 2016, i tv� exemplar p� svenska, armeniska och engel- ska spr�ken, vilka �ger lika vitsord. I h�ndelse av skiljaktigheter ska den engelska texten ha f�retr�de. F�r Konungariket Sveriges regering Margot Wallstr�m F�r Republiken Armeniens regering Edward Nalbandian In witness whereof the undersigned, being duly authorized thereto, have signed this Con- vention. Done at Yerevan, this 9th day of February 2016, in duplicate in the Swedish, Armenian and English languages, all versions being equ- ally authentic. In case of divergence in inter- pretation, the English text shall prevail. For the Government of the Kingdom of Sweden Margot Wallstr�m For the Government of the Republic of Armenia Edward Nalbandian </div> </div>

Svensk f�rfattningssamling

Lag
om skatteavtal mellan Sverige och Armenien;

utf�rdad den 19 oktober 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 Armenien undertecknade den 9 februari 2016 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, armeniska och
engelska. Den svenska och den 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

Magdalena Andersson
(Finansdepartementet)

1 Prop. 2015/16:171, bet. 2016/17:SkU4, rskr. 2016/17:12.

SFS 2016:927

Utkom fr�n trycket
den 1 november 2016

SFS 2016:927

Bilaga

Avtal mellan Konungariket Sveriges rege-
ring och Republiken Armeniens regering
f�r undvikande av dubbelbeskattning och
f�rhindrande av skatteflykt betr�ffande
skatter p� inkomst och p� f�rm�genhet

Konungariket Sveriges regering och Repu-

bliken Armeniens regering, som �nskar ing� ett
avtal f�r undvikande av dubbelbeskattning och
f�rhindrande av skatteflykt betr�ffande skatter
p� inkomst och p� f�rm�genhet, har kommit
�verens om f�ljande:

Artikel 1

Personer p� vilka avtalet till�mpas

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

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

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

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

Artikel 2

Skatter som omfattas av avtalet

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

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

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

het f�rst�s alla skatter som tas ut p� inkomst
eller p� f�rm�genhet i dess helhet eller p� delar
av inkomst eller f�rm�genhet, d�ri inbegripet
skatter p� vinst p� grund av �verl�telse av l�s

Convention between the Government of the
Kingdom of Sweden and the Government of
the Republic of Armenia for the avoidance
of double taxation and the prevention of fis-
cal evasion with respect to taxes on income
and on capital

The Government of the Kingdom of Sweden

and the Government of the Republic of Arme-
nia;

Desiring to conclude a Convention for the

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

Have agreed as follows:

Article 1

Persons covered

1. This Convention shall apply to persons

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

2. In the case of an item of income derived

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

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

SFS 2016:927

eller fast egendom, samt skatter p� v�rde-
stegring.

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

�r:

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

2) kupongskatten,

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

lands bosatta,

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

lands bosatta artister m.fl.,

5) den kommunala inkomstskatten, och

6) statlig f�rm�genhetsskatt,

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

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

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ranleder annat,

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

a) en avtalsslutande stat och den andra

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

b) Armenien avser Republiken Armenien

och, n�r uttrycket anv�nds i geografisk bety-

property, as well as taxes on capital apprecia-
tion.

3. The taxes to which the Convention shall

apply are:

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

inkomstskatten);

(ii) the withholding tax on dividends

(kupongskatten);

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

s�rskilda inkomstskatten f�r utomlands
bosatta);

(iv) the income tax on non-resident artistes

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

(v) the municipal income tax (den kommu-

nala inkomstskatten); and

(vi) net wealth tax (statlig f�rm�genhets-

skatt);

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

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

Article 3

General definitions

1. For the purposes of this Convention, un-

less the context otherwise requires:

a) the terms a Contracting State and the

other Contracting State mean, as the context
requires, Armenia or Sweden;

b) the term Armenia means the Republic

of Armenia and, when used in the geographical

SFS 2016:927

delse, det territorium, inklusive land, vatten,
havsbotten och luftomr�den inom vilket Repu-
bliken Armenien ut�var sina suver�na r�ttighe-
ter eller jurisdiktion i �verensst�mmelse med
nationell lagstiftning och internationell r�tt,

c) 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 interna-
tionell r�tt ut�var suver�na r�ttigheter eller ju-
risdiktion,

d) person inbegriper fysisk person, bolag

och annan sammanslutning,

e) bolag avser juridisk person eller annan

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

f) f�retag avser bedrivandet av varje form

av r�relse,

g) f�retag i en avtalsslutande stat och

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

h) internationell trafik avser transport med

skepp eller luftfartyg 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,

i) beh�rig myndighet avser:
1) i Armenien: finansdepartementet eller

dess befullm�ktigade ombud,

2) i Sverige: finansministern, dennes befull-

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

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

slutande part, avser:

1) fysisk person som har medborgarskap i en

avtalsslutande stat, och

2) juridisk person, handelsbolag eller annan

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

sense, means the territory, including land,
waters, subsoil and air spaces upon which the
Republic of Armenia exercises its sovereign
rights and jurisdiction according to national
legislation and international law;

c) the term Sweden means the Kingdom of

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

d) the term person includes an individual,

a company and any other body of persons;

e) the term company means any body cor-

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

f) the term enterprise applies to the carry-

ing on of any business;

g) the terms enterprise of a Contracting

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

h) the term international traffic means any

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

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

authorised representative,

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

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

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

tracting State, means:

(i) any individual possessing the nationality

of that Contracting State; and

(ii) any legal person, partnership or associa-

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

SFS 2016:927

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

och annan sj�lvst�ndig verksamhet.

2. D� en avtalsslutande stat till�mpar avtalet

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

Artikel 4

Hemvist

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

trycket person med hemvist i en avtalsslu-
tande stat person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p� grund av
domicil, bos�ttning, plats f�r bolagsbildning,
plats f�r f�retagsledning eller annan liknande
omst�ndighet och innefattar ocks� denna stat,
dess offentligr�ttsliga organ eller institutioner,
politiska underavdelningar eller lokala myn-
digheter. Detta uttryck inbegriper emellertid
inte person som �r skattskyldig i denna stat en-
dast f�r inkomst fr�n k�lla i denna stat eller f�r
f�rm�genhet bel�gen d�r.

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

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

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

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

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

har centrum f�r sina levnadsintressen eller om
han inte i n�gondera staten har en bostad som

k) the term business includes the perfor-

mance of professional services and of other
activities of an independent character.

2. As regards the application of the Conven-

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

Article 4

Resident

1. For the purposes of this Convention, the

term resident of a Contracting State means
any person who, under the laws of that State, is
liable to tax therein by reason of his domicile,
residence, place of incorporation, place of
management or any other criterion of a similar
nature, and also includes that State and any
governmental body or agency, political subdi-
vision or local authority thereof. This term,
however, does not include any person who is
liable to tax in that State in respect only of in-
come from sources in that State or capital situ-
ated therein.

2. Where by reason of the provisions of

paragraph 1 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 State in which he has a permanent home
available to him; if he has a permanent home
available to him in both States, he shall be
deemed to be a resident only of the State with
which his personal and economic relations are
closer (centre of vital interests);

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

vital interests cannot be determined, or if he
has not a permanent home available to him in

SFS 2016:927

stadigvarande st�r till hans f�rfogande, anses
han ha hemvist endast i den stat d�r han stadig-
varande vistas,

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

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

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

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

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

annan person �n fysisk person har hemvist i
b�da avtalsslutande staterna, ska de beh�riga
myndigheterna i de avtalsslutande staterna ge-
nom �msesidig �verenskommelse s�ka avg�ra
i vilken avtalsslutande stat personen ska anses
ha sitt hemvist vid till�mpningen av detta avtal.
I avsaknad av en �msesidig �verenskommelse
mellan de beh�riga myndigheterna i de avtals-
slutande staterna, ska personen inte anses ha
hemvist i n�gondera avtalsslutande stat i syfte
att beg�ra andra f�rm�ner enligt detta avtal �n
de som f�ljer av artiklarna 22, 23 och 24.

Artikel 5

Fast driftst�lle

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

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

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

skilt:

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

annan plats f�r utvinning av naturtillg�ngar.

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

rings- eller installationsverksamhet eller verk-

either State, he shall be deemed to be a resident
only of the State in which he has an habitual
abode;

c) if he has an habitual abode in both States

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

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

neither of them, the competent authorities of
the Contracting States shall settle the question
by mutual agreement.

3. Where by reason of the provisions of

paragraph 1 a person other than an individual is
a resident of both Contracting States, then the
competent authorities of the Contracting States
shall endeavour to determine by mutual agree-
ment the Contracting State of which that per-
son shall be deemed to be a resident for the
purposes of this Convention. In the absence of
a mutual agreement by the competent authori-
ties of the Contracting States, the person shall
not be considered a resident of either Contract-
ing State for the purposes of claiming any
benefits provided by the Convention, except
those provided by Articles 22, 23 and 24.

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, an oil or gas well, a quarry or any

other place of extraction of natural resources.

3. A building site or construction, assembly

or installation project or supervisory activities

SFS 2016:927

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

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

denna artikel anses uttrycket fast driftst�lle
inte innefatta:

a) anv�ndningen av anordningar uteslutande

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

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

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

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

ger uteslutande f�r bearbetning eller f�r�dling
genom ett annat f�retags f�rsorg,

d) innehavet av stadigvarande plats f�r af-

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

e) innehavet av stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r att f�r f�re-
taget bedriva annan verksamhet av f�rbe-
redande eller bitr�dande art,

f) innehavet av stadigvarande plats f�r

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

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

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

in connection therewith constitutes a perma-
nent establishment only if it lasts more than
nine months.

4. Notwithstanding the preceding provi-

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

a) the use of facilities solely for the purpose

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

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

SFS 2016:927

driftst�lle enligt best�mmelserna i n�mnda
punkt.

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

avtalsslutande stat endast p� den grund att f�re-
taget bedriver aff�rsverksamhet i denna stat ge-
nom f�rmedling av m�klare, kommission�r
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 av-

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

2. Uttrycket fast egendom har den bety-

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

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

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

business a permanent establishment under the
provisions of that paragraph.

6. An enterprise shall not be deemed to have

a permanent establishment in a Contracting
State merely because it carries on business in
that State through a broker, general commis-
sion agent or any other agent of an independent
status, provided that such persons are acting in
the ordinary course of their business.

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

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

Article 6

Income from immovable property

1. Income derived by a resident of a Con-

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

2. The term immovable property shall

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

3. The provisions of paragraph 1 shall apply

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

SFS 2016:927

4. Best�mmelserna i punkterna 1 och 3

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

Artikel 7

Inkomst av r�relse

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

talsslutande stat f�rv�rvar, beskattas endast i
denna stat, s�vida inte f�retaget bedriver r�-
relse i den andra avtalsslutande staten fr�n d�r
bel�get fast driftst�lle. Om f�retaget bedriver
r�relse p� nyss angivet s�tt, f�r inkomst som �r
h�nf�rlig till det fasta driftst�llet i enlighet med
best�mmelserna i punkt 2 beskattas i den andra
staten.

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

tikel 22 ska den inkomst som i vardera avtals-
slutande staten �r h�nf�rlig till det fasta drift-
st�llet som avses i punkt 1 vara den inkomst
som det kan antas att driftst�llet skulle ha f�r-
v�rvat, s�rskilt med avseende p� driftst�llets
mellanhavanden med andra delar av f�retaget,
om det hade varit ett frist�ende f�retag som be-
drivit verksamhet av samma eller liknande slag
under samma eller liknande villkor, med beak-
tande av de funktioner som utf�rts, tillg�ngar
som anv�nts och risker som f�retaget har tagit
genom det fasta driftst�llet och genom andra
delar av f�retaget.

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

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

4. The provisions of paragraphs 1 and 3 shall

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

Article 7

Business profit

1. Profits of an enterprise of a Contracting

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

2. For the purposes of this Article and Arti-

cle 22, the profits that are attributable in each
Contracting State to the permanent establish-
ment referred to in paragraph 1 are the profits it
might be expected to make, in particular in its
dealings with other parts of the enterprise, if it
were a separate and independent enterprise en-
gaged in the same or similar activities under
the same or similar conditions, taking into ac-
count the functions performed, assets used and
risks assumed by the enterprise through the
permanent establishment and through the other
parts of the enterprise.

3. Where, in accordance with paragraph 2, a

Contracting State adjusts the profits that are at-
tributable to a permanent establishment of an
enterprise of one of the Contracting States and
taxes accordingly profits of the enterprise that
have been charged to tax in the other State, the
other Contracting State shall, to the extent nec-
essary to eliminate double taxation, make an
appropriate adjustment if it agrees with the ad-
justment made by the first-mentioned State; if
the other Contracting State does not so agree,
the Contracting States shall endeavour to elim-
inate any double taxation resulting therefrom
by mutual agreement.

SFS 2016:927

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

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

Artikel 8

Sj�fart och luftfart

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

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

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

komst som f�rv�rvas av luftfartskonsortiet
Scandinavian Airlines System (SAS) men en-
dast p� den del av inkomsten som motsvarar
den andel i konsortiet som innehas av SAS
Sverige AB, den svenske del�garen i SAS.

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

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

Artikel 9

F�retag med intressegemenskap

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

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

b) samma personer direkt eller indirekt del-

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

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

bindelser eller finansiella f�rbindelser avtalas
eller f�reskrivs villkor, som avviker fr�n dem
som skulle ha avtalats mellan av varandra obe-
roende f�retag, f�r all inkomst, som utan s�-
dana villkor skulle ha tillkommit det ena f�re-
taget men som p� grund av villkoren i fr�ga

4. Where profits include items of income

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

Article 8

Shipping and air transport

1. Profits of an enterprise of a Contracting

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

2. With respect to profits derived by the air

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

3. The provisions of paragraph 1 shall also

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

Article 9

Associated enterprises

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

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

b) the same persons participate directly or

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

and in either case conditions are made or im-

posed between the two enterprises in their
commercial or financial relations which differ
from those which would be made between in-
dependent enterprises, then any profits which
would, but for those conditions, have accrued
to one of the enterprises, but, by reason of

SFS 2016:927

inte tillkommit detta f�retag, inr�knas i detta
f�retags inkomst och beskattas i �verensst�m-
melse d�rmed.

2. I fall d� en avtalsslutande stat i inkomsten

f�r ett f�retag i denna stat inr�knar och i
�verensst�mmelse d�rmed beskattar inkomst,
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, om denna andra stat finner justeringen
motiverad. Vid s�dan justering g�ller �vriga
best�mmelser i detta avtal och de beh�riga
myndigheterna i de avtalsslutande staterna
�verl�gger vid behov med varandra.

Artikel 10

Utdelning

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

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

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

talsslutande stat f�r emellertid beskattas �ven i
denna stat, enligt lagstiftningen i denna stat,
men om den som har r�tt till utdelningen har
hemvist i den andra avtalsslutande staten f�r
skatten inte �verstiga:

a) 0 procent av utdelningens bruttobelopp

om den som har r�tt till utdelningen �r ett bolag
(med undantag f�r handelsbolag), f�rutsatt att

1) bolaget innehar minst 25 procent av det

utdelande bolagets kapital eller r�stetal,

2) bolaget har haft innehavet i minst tv� �r

innan n�gra krav g�rs med h�nvisning till
denna best�mmelse, och

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, where that other State consid-
ers the adjustment justified. In determining
such adjustment, 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 State.

2. However, dividends paid by a company

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

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

dends if the beneficial owner is a company
(other than a partnership), provided that

(i) that company holds at least 25 per cent of

the capital or the voting power of the company
paying the dividends;

(ii) that company has owned that holding for

at least two years prior to any claim being
made under this sub-paragraph; and

SFS 2016:927

3) utdelningen �r undantagen fr�n beskatt-

ning hos det bolaget,

b) 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
kapital eller r�stetal,

c) 15 procent av utdelningens bruttobelopp i

alla andra 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

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

5. Om bolag med hemvist i en avtalsslutande

stat f�rv�rvar inkomst fr�n den andra avtalsslu-
tande staten, f�r denna andra stat inte beskatta
utdelning som bolaget betalar, utom i den m�n
utdelningen betalas till person med hemvist i
denna andra stat eller i den m�n den andel p�
grund av vilken utdelningen betalas �ger verk-
ligt samband med fast driftst�lle i denna andra
stat, och inte 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.

(iii) the dividends are exempt from tax in the

hands of that company;

b) 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 capital or the voting power of
the company paying the dividends;

c) 15 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 Arti-

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

4. The provisions of paragraphs 1 and 2 shall

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

5. Where a company which is a resident of a

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

SFS 2016:927

Artikel 11

R�nta

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

stat f�r emellertid beskattas �ven i denna stat,
enligt lagstiftningen i denna stat, men om den
som har r�tt till r�ntan har hemvist i den andra
avtalsslutande staten f�r skatten inte �verstiga
5 procent av r�ntans bruttobelopp.

3. Utan hinder av best�mmelserna i punkt 2

beskattas r�nta, som anges i punkt 1, endast i
den avtalsslutande stat d�r den som har r�tt till
r�ntan har hemvist om n�gon av f�ljande f�rut-
s�ttningar �r uppfylld:

a) den som betalar eller tar emot r�ntan �r en

avtalsslutande stat, dess offentligr�ttsliga organ
eller institution, politiska underavdelning eller
lokala myndighet eller centralbanken i en av-
talsslutande stat,

b) r�ntan betalas p� grund av ett l�n som be-

viljats eller garanterats av AB Svensk Export-
kredit (SEK), Exportkreditn�mnden (EKN),
Styrelsen f�r internationellt utvecklingssam-
arbete (SIDA), Swedfund eller av en annan in-
stitution av offentligr�ttslig karakt�r i n�gon-
dera avtalsslutande stat med syfte att fr�mja
export eller utveckling.

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

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

Article 11

Interest

1. Interest arising in a Contracting State and

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

2. However, interest arising in a Contracting

State may also be taxed in that State according
to the laws of that State, but if the beneficial
owner of the interest is a resident of the other
Contracting State, the tax so charged shall not
exceed 5 per cent of the gross amount of the
interest.

3. Notwithstanding the provisions of para-

graph 2 interest, mentioned in paragraph 1,
shall be taxable only in the Contracting State
where the beneficial owner of the interest is a
resident if one of the following requirements is
fulfilled;

a) the payer or the recipient of the interest is

the Contracting State itself, a governmental
body or agency, a political subdivision or a
local authority thereof or the Central Bank of a
Contracting State;

b) the interest is paid in respect of a loan

granted or guaranteed by The Swedish Interna-
tional Development Cooperation Agency
(SIDA), The Swedish Export Credit Corpora-
tion (SEK), Swedfund International AB, The
Swedish Export Credits Guarantee Board
(Exportkreditn�mnden) or any other institu-
tion of a public character in either Contracting
State with the objective to promote exports or
development.

4. The term interest as used in this Article

means income from debt-claims of every kind,
whether or not secured by mortgage and
whether or not carrying a right to participate in
the debtor's profits, and in particular, income
from government securities and income from
bonds or debentures, including premiums and
prizes attaching to such securities, bonds or de-
bentures. Penalty charges for late payment
shall not be regarded as interest for the purpose

SFS 2016:927

avgift p� grund av sen betalning anses inte som
r�nta vid till�mpningen av denna artikel.

5. Best�mmelserna i punkterna 1, 2 och 3

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

6. R�nta anses h�rr�ra fr�n en avtalsslutande

stat om utbetalaren �r en person med hemvist i
denna stat. Om emellertid den person som be-
talar r�ntan, antingen denne har hemvist i en
avtalsslutande stat eller inte, i en avtalsslutande
stat har fast driftst�lle i samband med vilket
den skuld uppkommit f�r vilken r�ntan betalas,
och r�ntan belastar det fasta driftst�llet, anses
r�ntan h�rr�ra fr�n den stat d�r det fasta drift-
st�llet �r bel�get.

7. Om r�ntebeloppet, p� grund av s�rskilda

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

Artikel 12

Royalty

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

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

of this Article.

5. The provisions of paragraphs 1, 2 and 3

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

6. Interest shall be deemed to arise in a Con-

tracting State when the payer is a resident of
that State. Where, however, the person paying
the interest, whether he is a resident of a Con-
tracting State or not, has in a Contracting State
a permanent establishment in connection with
which the indebtedness on which the interest is
paid was incurred, and such interest is borne by
such permanent establishment, then such inter-
est shall be deemed to arise in the State in
which the permanent establishment is situated.

7. Where, by reason of a special relationship

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

Article 12

Royalties

1. Royalties arising in a Contracting State

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

SFS 2016:927

2. Royalty som h�rr�r fr�n en avtalsslutande

stat f�r emellertid beskattas �ven i denna stat,
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 5 procent av royaltyns bruttobelopp.

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

4. Best�mmelserna i punkterna 1 och 2

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

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

tande stat om utbetalaren �r en person med
hemvist i denna stat. Om emellertid den person
som betalar royaltyn, antingen denne har hem-
vist i en avtalsslutande stat eller inte, i en av-
talsslutande stat har fast driftst�lle i samband
med vilket skyldigheten att betala royaltyn
uppkommit, och royaltyn belastar det fasta
driftst�llet, anses royaltyn h�rr�ra fr�n den stat
d�r det fasta driftst�llet �r bel�get.

6. Om royaltyn, p� grund av s�rskilda f�r-

bindelser mellan utbetalaren och den som har
r�tt till royaltyn eller mellan dem b�da och an-
nan person, med h�nsyn till det nyttjande, den
r�ttighet eller den upplysning f�r vilken royal-
tyn betalas, �verstiger det belopp som skulle

2. However, royalties arising in a Contract-

ing State may also be taxed in that State ac-
cording to the laws of that State, but if the ben-
eficial owner of the royalty is a resident of the
other Contracting State, the tax so charged
shall not exceed 5 per cent of the gross amount
of the royalties.

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 information
concerning industrial, commercial or scientific
experience.

4. The provisions of paragraphs 1 and 2 shall

not apply if the beneficial owner of the royal-
ties, being a resident of a Contracting State,
carries on business in the other Contracting
State in which the royalties arise through a per-
manent establishment situated therein and the
right or property in respect of which the royal-
ties are paid is effectively connected with such
permanent establishment. In such case the pro-
visions of Article 7 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 in connection
with which the liability to pay the royalties was
incurred, and such royalties are borne by such
permanent establishment, then such royalties
shall be deemed to arise in the Contracting
State in which the permanent establishment 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

SFS 2016:927

ha avtalats mellan utbetalaren och den som har
r�tt till royaltyn om s�dana f�rbindelser inte
f�relegat, till�mpas best�mmelserna i denna
artikel endast p� sistn�mnda belopp. I s�dant
fall beskattas �verskjutande belopp enligt lag-
stiftningen i vardera avtalsslutande staten med
iakttagande av �vriga best�mmelser i detta
avtal.

Artikel 13

Kapitalvinst

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

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

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

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

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

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

Best�mmelserna i denna punkt till�mpas p�

vinst som f�rv�rvas av luftfartkonsortiet Scan-
dinavian Airlines System (SAS), men endast
p� den del av vinsten som motsvarar den andel
i konsortiet som innehas av SAS Sverige AB,
den svenske del�garen i SAS.

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

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

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

Article 13

Capital gains

1. Gains derived by a resident of a Contract-

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

2. Gains from the alienation of movable

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

3. Gains derived by a resident of a Contract-

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

With respect to gains derived by the air

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

4. Gains derived by a resident of a Contract-

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

SFS 2016:927

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

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

6. Vinst p� grund av avyttring av aktier eller

andra r�ttigheter i bolag, eller andelar i han-
delsbolag, som f�rv�rvas av en fysisk person
som har haft hemvist i en avtalsslutande stat
och som f�tt hemvist i den andra avtalsslutande
staten f�r utan hinder av best�mmelserna i
punkt 5 beskattas i den f�rstn�mnda staten
om avyttringen av tillg�ngen sker vid n�got
tillf�lle under de sju �r som f�ljer n�rmast efter
den tidpunkt d� personen upph�rt att ha hem-
vist i den f�rstn�mnda staten.

Artikel 14

Inkomst av anst�llning

1. Om inte best�mmelserna i artiklarna 15,

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

2. Utan hinder av best�mmelserna i punkt 1

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

a) mottagaren vistas i den andra staten under

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

b) ers�ttningen betalas av arbetsgivare som

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

c) ers�ttningen inte belastar fast driftst�lle

som arbetsgivaren har i den andra staten.

5. Gains from the alienation of any property

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

6. Notwithstanding the provisions of para-

graph 5, gains from the alienation of shares or
other rights in a company, or of interests in a
partnership, derived by an individual who has
been a resident of a Contracting State and who
has become a resident of the other Contracting
State, may be taxed in the first-mentioned State
if the alienation of the property occurs at any
time during the seven years next following the
date on which the individual has ceased to be a
resident of the first-mentioned State.

Article 14

Income from employment

1. Subject to the provisions of Articles 15,

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

2. Notwithstanding the provisions of para-

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

a) the recipient is present in the other State

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

b) the remuneration is paid by, or on behalf

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

c) the remuneration is not borne by a perma-

nent establishment which the employer has in
the other State.

SFS 2016:927

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

denna artikel f�r ers�ttning f�r arbete som ut-
f�rs ombord p� skepp eller luftfartyg som an-
v�nds i internationell trafik av ett f�retag i en
avtalsslutande stat, beskattas i denna stat. Om
en person med hemvist i Sverige uppb�r ers�tt-
ning f�r arbete utf�rt ombord p� luftfartyg som
anv�nds i internationell trafik av luftfartskon-
sortiet Scandinavian Airlines System (SAS),
ska s�dan ers�ttning beskattas endast i Sverige.

Artikel 15

Styrelsearvode

Styrelsearvode och annan liknande ers�tt-

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

Artikel 16

Artister och sportut�vare

1. Utan hinder av best�mmelserna i artikel

14 f�r inkomst, som person med hemvist i en
avtalsslutande stat f�rv�rvar genom sin person-
liga verksamhet i den andra avtalsslutande sta-
ten i egenskap av artist, s�som teater- eller
filmsk�despelare, radio- eller televisionsartist
eller musiker, eller i egenskap av sportut�vare,
beskattas i denna andra stat.

2. I fall d� inkomst genom personlig verk-

samhet som artist eller sportut�vare bedriver i
denna egenskap inte tillfaller artisten eller
sportut�varen sj�lv utan annan person, f�r
denna inkomst, utan hinder av best�mmelserna
i artikel 14, beskattas i den avtalsslutande stat
d�r artisten eller sportut�varen bedriver verk-
samheten.

3. Notwithstanding the preceding provi-

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

Article 15

Directors fees

Directors' fees and other similar payments

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

Article 16

Entertainers and sportspersons

1. Notwithstanding the provisions of Article

14, income derived by a resident of a Contract-
ing State as an entertainer, such as a theatre,
motion picture, radio or television artiste, or a
musician, or as a sportsperson, from that resi-
dents 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 sports-
person acting as such accrues not to the enter-
tainer or sportsperson but to another person,
that income may, notwithstanding the provi-
sions of Article 14, be taxed in the Contracting
State in which the activities of the entertainer
or sportsperson are exercised.

SFS 2016:927

Artikel 17

Pensioner, livr�ntor och liknande betalningar

1. Pension och annan liknande ers�ttning,

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

Artikel 18

Offentlig tj�nst

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

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

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

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

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

f�r att utf�ra arbetet.

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

till�mpas p� ers�ttning som betalas p� grund av
arbete som utf�rts i samband med r�relse som
bedrivs av en avtalsslutande stat, en av dess
politiska underavdelningar eller lokala myndig-
heter.

Article 17

Pensions, annuities and similar payments

1. Pensions and other similar remuneration,

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

Article 18

Government service

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

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

b) However, such salaries, wages and other

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

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

solely for the purpose of rendering the services.

2. The provisions of Articles 14, 15 and 16

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

SFS 2016:927

Artikel 19

Studerande

Studerande eller aff�rspraktikant som har

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

Artikel 20

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 till�mpas inte

p� inkomst, med undantag av inkomst av fast
egendom som avses i artikel 6 punkt 2, om
mottagaren av inkomsten har hemvist i en av-
talsslutande stat och bedriver r�relse i den
andra avtalsslutande staten fr�n d�r bel�get fast
driftst�lle, samt den r�ttighet eller egendom i
fr�ga om vilken inkomsten betalas �ger verk-
ligt samband med det fasta driftst�llet. I s�dant
fall till�mpas best�mmelserna i artikel 7.

3. Utan hinder av best�mmelserna i punk-

terna 1 och 2 f�r inkomst som person med
hemvist i en avtalsslutande stat f�rv�rvar och
som inte behandlas i f�reg�ende artiklar av
detta avtal och som h�rr�r fr�n den andra av-
talsslutande staten, beskattas i denna andra stat.

Artikel 21

F�rm�genhet

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

egendom som avses i artikel 6, som person

Article 19

Students

Payments which a student or business ap-

prentice who is or was immediately before
visiting 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
purpose of his maintenance, education or train-
ing shall not be taxed in that State, provided
that such payments arise from sources outside
that State.

Article 20

Other income

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

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

2. The provisions of paragraph 1 shall not

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

3. Notwithstanding the provisions of para-

graphs 1 and 2, items of income of a resident of
a Contracting State not dealt with in the fore-
going Articles of this Convention and arising
in the other Contracting State may also be
taxed in that other State.

Article 21

Capital

1. Capital represented by immovable

property referred to in Article 6, owned by a

SFS 2016:927

med hemvist i en avtalsslutande stat innehar
och som �r bel�gen i den andra avtalsslutande
staten f�r beskattas i denna andra stat.

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

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

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

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

Best�mmelserna i denna punkt till�mpas p�

f�rm�genhet som �gs av luftfartkonsortiet
Scandinavian Airlines System (SAS), men en-
dast p� den del av f�rm�genheten som motsva-
rar den andel i konsortiet som innehas av SAS
Sverige AB, den svenske del�garen i SAS.

4. Alla andra slag av f�rm�genhet som

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

5. Om, i enlighet med punkt 4, r�tten att be-

skatta f�rm�genhet som innehas av person med
hemvist i en avtalsslutande stat, tillfaller endast
denna stat, f�r denna f�rm�genhet beskattas i
den andra avtalsslutande staten, om f�rm�gen-
heten inte �r f�rem�l f�r en allm�n f�rm�gen-
hetsskatt enligt lagstiftningen i den f�rst-
n�mnda staten.

Artikel 22

Undanr�jande av dubbelbeskattning

1. Betr�ffande Armenien ska dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

a) Om en person med hemvist i Armenien

f�rv�rvar inkomst eller innehar f�rm�genhet
som enligt best�mmelserna i detta avtal f�r
beskattas i Sverige, ska Armenien:

1) fr�n skatten p� denna persons inkomst av-

r�kna ett belopp motsvarande den inkomstskatt
som har erlagts i Sverige,

resident of a Contracting State and situated in
the other Contracting State, may be taxed in
that other State.

2. Capital represented by movable property

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

3. Capital represented by ships and aircraft

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

With respect to capital owned by the air

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

4. All other elements of capital of a resident

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

5. If, pursuant to paragraph 4, the right to tax

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

Article 22

Elimination of double taxation

1. In the case of Armenia, double taxation

shall be avoided as follows:

a) Where a resident of Armenia derives in-

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

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

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

SFS 2016:927

2) fr�n skatten p� denna persons f�rm�gen-

het avr�kna ett belopp motsvarande den f�rm�-
genhetsskatt som har erlagts i Sverige.

Avr�kningsbeloppet ska emellertid inte i n�-

got fall �verstiga den del av skatten, ber�knad
utan s�dan avr�kning, som bel�per p� den in-
komst eller den f�rm�genhet som f�r beskattas
i Sverige.

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

serna i detta avtal en person med hemvist i Ar-
menien f�rv�rvar inkomst eller innehar f�rm�-
genhet som �r undantagen fr�n beskattning i
Armenien f�r Armenien likv�l, vid ber�k-
ningen av skatten p� den personens �vriga in-
komst eller f�rm�genhet, beakta den undan-
tagna inkomsten eller f�rm�genheten.

2. Betr�ffande Sverige ska dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

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

var inkomst som enligt armenisk lagstiftning
och i enlighet med best�mmelserna i detta avtal
f�r beskattas i Armenien, 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
armeniska 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 Armenien, f�r Sverige, vid
fastst�llande av skattesatsen f�r svensk pro-
gressiv skatt beakta den inkomst som ska
beskattas endast i Armenien.

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

denna punkt �r utdelning fr�n bolag med hem-
vist i Armenien till bolag med hemvist i Sve-
rige undantagen fr�n svensk skatt enligt be-
st�mmelserna i svensk lag om skattebefrielse
f�r utdelning som betalas till svenska bolag
fr�n bolag i utlandet.

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

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

Such deduction in either case shall not, how-

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

b) Where in accordance with any provision

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

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 Armenia and in
accordance with the provisions of this Conven-
tion may be taxed in Armenia, Sweden shall al-
low subject to the provisions of the laws of
Sweden concerning credit for foreign tax (as it
may be amended from time to time without
changing the general principle hereof) as a
deduction from the tax on such income, an
amount equal to the Armenian 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 Ar-
menia, Sweden may, when determining the
graduated rate of Swedish tax, take into
account the income which shall be taxable only
in Armenia.

c) Notwithstanding the provisions of sub-

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

SFS 2016:927

d) Om en person med hemvist i Sverige

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

Artikel 23

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat ska

inte i den andra avtalsslutande staten bli f�re-
m�l f�r beskattning eller d�rmed sammanh�ng-
ande krav som �r av annat slag eller mer tyng-
ande �n den beskattning och d�rmed samman-
h�ngande krav som medborgare i denna andra
stat under samma f�rh�llanden, s�rskilt s�vitt
avser hemvist, �r eller kan bli underkastad.
Utan hinder av best�mmelserna i artikel 1
till�mpas denna best�mmelse �ven p� person
som inte har hemvist i en avtalsslutande stat
eller i b�da avtalsslutande staterna.

2. Beskattningen av fast driftst�lle, som

f�retag i en avtalsslutande stat har i den andra
avtalsslutande staten, ska i denna andra stat
inte vara mindre f�rdelaktig �n beskattningen
av f�retag i denna andra stat, som bedriver
verksamhet av samma slag. Denna best�m-
melse anses inte medf�ra skyldighet f�r en av-
talsslutande stat att medge personer med hem-
vist i den andra avtalsslutande staten s�dant
personligt avdrag vid beskattningen, s�dan
skattebefrielse eller skatteneds�ttning p� grund
av civilst�nd eller f�rs�rjningsplikt som med-
ges personer med hemvist i den egna staten.

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

9 punkt 1, artikel 11 punkt 7 eller artikel 12
punkt 6 till�mpas, �r r�nta, royalty och annan
betalning fr�n f�retag i en avtalsslutande stat
till person med hemvist i den andra avtalsslu-

d) Where a resident of Sweden owns capital

which, in accordance with the provisions of
this Convention, may be taxed in Armenia,
Sweden shall allow as a deduction from the tax
on the capital of that resident an amount equal
to the capital tax paid in Armenia. Such deduc-
tion shall not, however, exceed that part of the
Swedish capital tax, as computed before the
deduction is given, which is appropriate to the
capital which may be taxed in Armenia.

Article 23

Non-discrimination

1. Nationals of a Contracting State shall not

be subjected in the other Contracting State to
any taxation or any requirement connected
therewith, which is other or more burdensome
than the taxation and connected requirements
to which nationals of that other State in the
same circumstances, in particular with respect
to residence, are or may be subjected. This pro-
vision shall, notwithstanding the provisions of
Article 1, also apply to persons who are not
residents of one or both of the Contracting
States.

2. The taxation on a permanent establish-

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

3. Except where the provisions of paragraph

1 of Article 9, paragraph 7 of Article 11, or
paragraph 6 of Article 12, apply, interest, roy-
alties and other disbursements paid by an en-
terprise of a Contracting State to a resident of

SFS 2016:927

tande staten avdragsgilla vid best�mmandet av
den beskattningsbara inkomsten f�r s�dant f�-
retag p� samma villkor som betalning till per-
son med hemvist i den f�rstn�mnda staten. P�
samma s�tt �r skuld som f�retag i en avtalsslu-
tande stat har till person med hemvist i den
andra avtalsslutande staten avdragsgill vid be-
st�mmande av s�dant f�retags beskattningsbara
f�rm�genhet p� samma villkor som skuld till
person med hemvist i den f�rstn�mnda staten.

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

tal helt eller delvis �gs eller kontrolleras, direkt
eller indirekt, av en eller flera personer med
hemvist i den andra avtalsslutande staten, ska
inte i den f�rstn�mnda staten bli f�rem�l f�r
beskattning eller d�rmed sammanh�ngande
krav som �r av annat slag eller mer tyngande
�n den beskattning och d�rmed sammanh�ng-
ande krav som annat liknande f�retag i den
f�rstn�mnda staten �r eller kan bli underkastat.

5. Utan hinder av best�mmelserna i artikel 2

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

Artikel 24

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutande

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

the other Contracting State shall, for the pur-
pose of determining the taxable profits of such
enterprise, be deductible under the same condi-
tions as if they had been paid to a resident of
the first-mentioned State. Similarly, any debts
of an enterprise of a Contracting State to a resi-
dent of the other Contracting State shall, for the
purpose of determining the taxable capital of
such enterprise, be deductible under the same
conditions as if they had been contracted to a
resident of the first-mentioned State.

4. Enterprises of a Contracting State, the

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

5. The provisions of this Article shall,

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

Article 24

Mutual agreement procedure

1. Where a person considers that the actions

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

SFS 2016:927

2. Om den beh�riga myndigheten finner in-

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

3. De beh�riga myndigheterna i de avtalsslu-

tande staterna ska genom �msesidig �verens-
kommelse s�ka avg�ra sv�righeter eller
tvivelsm�l som uppkommer i fr�ga om tolk-
ningen eller till�mpningen av avtalet. De kan
�ven �verl�gga i syfte att undanr�ja dubbelbe-
skattning i fall som inte omfattas av detta avtal.

4. De beh�riga myndigheterna i de avtalsslu-

tande staterna kan tr�da i direkt f�rbindelse
med varandra i syfte att tr�ffa �verenskom-
melse i de fall som angivits i f�reg�ende punk-
ter.

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

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

b) de beh�riga myndigheterna inte, inom tre

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

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

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

2. The competent authority shall endeavour,

if the objection appears to it to be justified and
if it is not itself able to arrive at a satisfactory
solution, to resolve the case by mutual agree-
ment with the competent authority of the other
Contracting State, with a view to the avoidance
of taxation which is not in accordance with the
Convention. Any agreement reached shall be
implemented notwithstanding any time limits
in the domestic law of the Contracting States.

3. The competent authorities of the Con-

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

4. The competent authorities of the Con-

tracting States may communicate with each
other directly for the purpose of reaching an
agreement in the sense of the preceding para-
graphs.

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

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

b) the competent authorities are unable to

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

any unresolved issues arising from the case

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

SFS 2016:927

beh�riga myndigheterna i de avtalsslutande
staterna f�r tr�ffa �verenskommelse om s�ttet
att till�mpa denna punkt.

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

till�mpas p� �renden som r�r artikel 4 punkt 3
och inte heller p� �renden som r�r h�nf�rande
av kapital till ett fast driftst�lle enligt artikel 7.

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

ska ett �rende inte h�nskjutas till skiljef�r-
farande om de beh�riga myndigheterna i de
avtalsslutande staterna har �verenskommit att
�rendet inte �r l�mpligt att avg�ras genom
skiljef�rfarande.

Artikel 25

Utbyte av upplysningar

1. De beh�riga myndigheterna i de avtalsslu-

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

2. Upplysningar som en avtalsslutande stat

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

these States. The competent authorities of the
Contracting States may by mutual agreement
settle the mode of application of this para-
graph.

6. a) The provisions of paragraph 5 shall not

apply to cases falling within paragraph 3 of
Article 4 or to issues concerning the attribution
of capital to a permanent establishment under
Article 7.

b) Notwithstanding the provisions of para-

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

Article 25

Exchange of information

1. The competent authorities of the Con-

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

2. Any information received under para-

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

SFS 2016:927

g�randen. Utan hinder av ovanst�ende f�r upp-
lysningar som en avtalsslutande stat mottagit
anv�ndas f�r andra �ndam�l n�r s�dana upplys-
ningar f�r anv�ndas f�r s�dana andra �ndam�l
enligt lagstiftningen i b�da avtalsslutande sta-
terna och den beh�riga myndigheten i den av-
talsslutande stat som l�mnat upplysningarna
till�tit s�dant anv�ndande.

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

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

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

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

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

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

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

f�rs-, industri-, handels- eller yrkeshemlighet
eller i n�ringsverksamhet nyttjat f�rfaringss�tt
eller upplysningar, vilkas �verl�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, men detta medf�r inte en r�tt f�r en
avtalsslutande stat att v�gra l�mna upplys-
ningar uteslutande d�rf�r att denna stat inte har
n�got eget intresse av s�dana upplysningar.

5. Best�mmelserna i punkt 3 medf�r inte r�tt

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

sions. Notwithstanding the foregoing, informa-
tion received by a Contracting State may be
used for other purposes when such information
may be used for such other purposes under the
laws of both States and the competent authority
of the supplying State authorises such use.

3. In no case shall the provisions of para-

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

a) to carry out administrative measures at

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

b) to supply information which is not obtain-

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

c) to supply information which would dis-

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

4. If information is requested by a Contract-

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

5. In no case shall the provisions of para-

graph 3 be construed to permit a Contracting
State to decline to supply information solely
because the information is held by a bank,
other financial institution, nominee or person
acting in an agency or a fiduciary capacity or
because it relates to ownership interests in a
person.

SFS 2016:927

Artikel 26

Begr�nsning av f�rm�ner

Utan hinder av �vriga best�mmelser i detta

avtal, ska f�r det fall

a) bolag med hemvist i en avtalsslutande stat

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

1) fr�n 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-
ter till en grupp av bolag som bedriver r�relse i
denna stat,

de best�mmelser i detta avtal som medger

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

Artikel 27

Handr�ckning vid indrivning av skatter

1. De avtalsslutande staterna ska bist� varan-

dra vid indrivning av skattefordringar. S�dant
bist�nd begr�nsas inte av artiklarna 1 och 2.

2. Med uttrycket skattefordran f�rst�s i

denna artikel en fordran p� ett belopp avseende
skatt av varje slag och beskaffenhet som tas ut
f�r de avtalsslutande staterna, deras politiska
underavdelningar eller lokala myndigheter, om
denna beskattning inte strider mot avtalet eller
mot n�got annat instrument till vilket de avtals-
slutande staterna �r parter, samt r�nta, s�rskilda

Article 26

Limitations of benefits

Notwithstanding any other provisions of this

Convention, where

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

ing State derives its income primarily from
other States

(i) from activities such as banking, shipping,

financing or insurance or

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

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

b) such income would bear a significantly

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

any provisions of this Convention conferring

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

Article 27

Assistance in the collection of taxes

1. The Contracting States shall lend assis-

tance to each other in the collection of revenue
claims. This assistance is not restricted by
Articles 1 and 2.

2. The term revenue claim as used in this

Article means an amount owed in respect of
taxes of every kind and description imposed on
behalf of the Contracting States, or of their po-
litical subdivisions or local authorities, insofar
as the taxation thereunder is not contrary to this
Convention or any other instrument to which
the Contracting States are parties, as well as in-

SFS 2016:927

avgifter och kostnader f�r indrivning eller s�k-
rings�tg�rd som h�nf�r sig till s�dant belopp.

3. N�r en skattefordran i en avtalsslutande

stat �r verkst�llbar enligt denna stats lagstift-
ning och ska betalas av en person som enligt
lagstiftningen i denna stat saknar r�tt att vid
denna tidpunkt f�rhindra dess indrivning, ska
denna skattefordran, p� beg�ran av den beh�-
riga myndigheten i denna stat, erk�nnas f�r in-
drivning av den beh�riga myndigheten i den
andra avtalsslutande staten. Denna skatteford-
ran ska drivas in av den andra staten enligt be-
st�mmelserna i denna stats lagstiftning om
verkst�llighet och indrivning som om denna
vore en av dess egna skattefordringar.

4. N�r en skattefordran i en avtalsslutande

stat enligt dess lagstiftning kan bli f�rem�l f�r
s�krings�tg�rder i syfte att s�kerst�lla indriv-
ningen ska denna skattefordran, p� beg�ran av
den beh�riga myndigheten i denna stat, erk�n-
nas f�r vidtagande av s�krings�tg�rder av den
beh�riga myndigheten i den andra avtalsslu-
tande staten. Den andra staten ska vidta �tg�r-
der f�r s�kerst�llande av denna skattefordran
enligt best�mmelserna i dess lagstiftning som
om denna vore en av dess egna skatteford-
ringar. Detta g�ller �ven om skattefordringen
vid tidpunkten d� s�dana �tg�rder vidtas inte �r
verkst�llbar i den f�rstn�mnda staten eller ska
betalas av en person som har r�tt att f�rhindra
dess indrivning.

5. Utan hinder av best�mmelserna i punk-

terna 3 och 4 ska en skattefordran som erk�nns
av en avtalsslutande stat enligt punkt 3 eller 4
inte i denna stat ber�ras av tidsfrister eller f�
n�gon f�rm�nsr�tt som g�ller f�r en skatteford-
ran enligt lagstiftningen i denna stat p� grund
av fordringens art. En skattefordran som
erk�nts av en avtalsslutande stat enligt punkt 3
eller 4 ska inte heller ges f�rm�nsr�tt som
g�ller f�r denna skattefordran enligt lagstift-
ningen i den andra avtalsslutande staten.

6. F�rfarande som r�r f�rekomsten, giltighe-

ten eller beloppet av en skattefordran i en av-

terest, administrative penalties and costs of col-
lection or conservancy related to such amount.

3. When a revenue claim of a Contracting

State is enforceable under the laws of that State
and is owed by a person who, at that time, can-
not, under the laws of that State, prevent its
collection, that revenue claim shall, at the re-
quest of the competent authority of that State,
be accepted for purposes of collection by the
competent authority of the other Contracting
State. That revenue claim shall be collected by
that other State in accordance with the provi-
sions of its laws applicable to the enforcement
and collection of its own taxes as if the revenue
claim were a revenue claim of that other State.

4. When a revenue claim of a Contracting

State is a claim in respect of which that State
may, under its law, take measures of conserv-
ancy with a view to ensure its collection, that
revenue claim shall, at the request of the com-
petent authority of that State, be accepted for
purposes of taking measures of conservancy by
the competent authority of the other Contract-
ing State. That other State shall take measures
of conservancy in respect of that revenue claim
in accordance with the provisions of its laws as
if the revenue claim were a revenue claim of
that other State even if, at the time when such
measures are applied, the revenue claim is not
enforceable in the first-mentioned State or is
owed by a person who has a right to prevent its
collection.

5. Notwithstanding the provisions of para-

graphs 3 and 4, a revenue claim accepted by a
Contracting State for purposes of paragraph 3
or 4 shall not, in that State, be subject to the
time limits or accorded any priority applicable
to a revenue claim under the laws of that State
by reason of its nature as such. In addition, a
revenue claim accepted by a Contracting State
for the purposes of paragraph 3 or 4 shall not,
in that State, have any priority applicable to
that revenue claim under the laws of the other
Contracting State.

6. Proceedings with respect to the existence,

validity or the amount of a revenue claim of a

SFS 2016:927

talsslutande stat ska inte anh�ngigg�ras vid
domstolar eller administrativa myndigheter i
den andra avtalsslutande staten.

7. Om, efter det att en beg�ran gjorts av en

avtalsslutande stat enligt punkt 3 eller 4 men
innan den andra avtalsslutande staten drivit in
och �verf�rt skattebeloppet till den f�rst-
n�mnda staten, skattefordringen upph�r att
vara

a) i fall som avses i punkt 3, en skattefordran

i den f�rstn�mnda staten som �r verkst�llbar
enligt denna stats lagstiftning och som g�lde-
n�ren enligt lagstiftningen i denna stat saknar
r�tt att vid denna tidpunkt f�rhindra indriv-
ningen av, eller

b) i fall som avses i punkt 4, en skattefordran

i den f�rstn�mnda staten som enligt dess lag-
stiftning kan bli f�rem�l f�r s�krings�tg�rder i
syfte att s�kerst�lla indrivningen,

ska den beh�riga myndigheten i den f�rst-

n�mnda staten utan dr�jsm�l underr�tta den be-
h�riga myndigheten i den andra staten om detta
och i enlighet med vad den andra staten be-
st�mmer ska den f�rstn�mnda staten antingen
vilandef�rklara eller �terkalla sin beg�ran.

8. Best�mmelserna 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 eller den andra avtalsslutande staten,

b) vidta �tg�rder som st�r i strid mot all-

m�nna h�nsyn (ordre public),

c) l�mna bist�nd om den andra avtalsslu-

tande staten inte utt�mt alla rimliga m�jlighe-
ter till indrivning eller s�krings�tg�rder som
finns tillg�ngliga enligt dess lagstiftning eller
administrativa praxis,

d) l�mna bist�nd i fall d�r den administrativa

b�rdan f�r denna stat uppenbart inte st�r i pro-
portion till den nytta som st�r att vinna f�r den
andra avtalsslutande staten.

Contracting State shall not be brought before
the courts or administrative bodies of the other
Contracting State.

7. Where, at any time after a request has

been made by a Contracting State under para-
graph 3 or 4 and before the other Contracting
State has collected and remitted the relevant
revenue claim to the first-mentioned State, the
relevant revenue claim ceases to be

a) in the case of a request under paragraph 3,

a revenue claim of the first-mentioned State
that is enforceable under the laws of that State
and is owed by a person who, at that time, can-
not, under the laws of that State, prevent its
collection, or

b) in the case of a request under paragraph 4,

a revenue claim of the first-mentioned State in
respect of which that State may, under its laws,
take measures of conservancy with a view to
ensure its collection

the competent authority of the first-men-

tioned State shall promptly notify the compe-
tent authority of the other State of that fact and,
at the option of the other State, the first-men-
tioned State shall either suspend or withdraw
its request.

8. In no case shall the provisions of this Arti-

cle be construed so as to impose on a Contract-
ing State the obligation:

a) to carry out administrative measures at

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

b) to carry out measures which would be

contrary to public policy (ordre public);

c) to provide assistance if the other Contract-

ing State has not pursued all reasonable meas-
ures of collection or conservancy, as the case
may be, available under its laws or administra-
tive practice;

d) to provide assistance in those cases where

the administrative burden for that State is
clearly disproportionate to the benefit to be
derived by the other Contracting State.

SFS 2016:927

Artikel 28

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 29

Ikrafttr�dande

1. De avtalsslutande staterna ska skriftligen

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

2. Avtalet tr�der i kraft den trettionde dagen

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

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

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

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

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

Artikel 30

Upph�rande

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

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

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

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

Article 28

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 29

Entry into force

1. Each of the Contracting States shall notify

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

2. The Convention shall enter into force on

the thirtieth day after the receipt of the later of
these notifications and shall thereupon 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
tax year beginning on or after the first day of
January of the year next following the date on
which the Convention enters into force.

Article 30

Termination

This Convention shall remain in force until

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

a) in respect of taxes withheld at source, for

amounts paid or credited on or after the first

SFS 2016:927

f�ljer n�rmast efter utg�ngen av sexm�naders-
perioden eller senare,

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

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

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Jerevan den 9 februari 2016, i

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

F�r Konungariket Sveriges regering

Margot Wallstr�m

F�r Republiken Armeniens regering

Edward Nalbandian

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

b) in respect of other taxes on income, and

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

In witness whereof the undersigned, being

duly authorized thereto, have signed this Con-
vention.

Done at Yerevan, this 9th day of February

2016, in duplicate in the Swedish, Armenian
and English languages, all versions being
equally authentic. In case of divergence in
interpretation, the English text shall prevail.

For the Government of the Kingdom of
Sweden

Margot Wallstr�m

For the Government of the Republic of
Armenia

Edward Nalbandian

SFS 2016:927

Protokoll

Vid tillf�llet f�r undertecknandet av avtalet,

f�r undvikande av dubbelbeskattning och f�r-
hindrande av skatteflykt betr�ffande skatter p�
inkomst och p� f�rm�genhet mellan Konunga-
riket Sveriges regering och Republiken Arme-
niens regering, har de avtalsslutande staterna
kommit �verens om att f�ljande best�mmelser
ska utg�ra en integrerande del av avtalet:

Med h�nvisning till artikel 5 punkt 4

Uttrycket utl�mnande innefattar inte

aff�rslokal varifr�n f�rs�ljning sker inuti lokal
som innehas f�r utl�mnande av varor.

Med h�nvisning till artikel 7

Huruvida kostnader som belastar ett fast

driftst�lle �r avdragsgilla eller inte avg�rs av
den nationella lagstiftningen i den avtalsslu-
tande stat d�r det fasta driftst�llet �r bel�get,
med beaktande av best�mmelserna i artikel 23
(F�rbud mot diskriminering).

Med h�nvisning till artikel 11 punkt 2

Om, efter dagen f�r undertecknande av detta

protokoll, Armenien och n�gon av de stater
som, vid dagen f�r undertecknandet av detta
protokoll, �r medlemmar i Organisationen f�r
ekonomiskt samarbete och utveckling (OECD)
ing�r ett avtal som f�reskriver att r�nta som
h�rr�r fr�n Armenien ska undantas fr�n be-
skattning i Armenien, eller att s�dan r�nta ska
beskattas i Armenien till en l�gre skattesats �n
den som f�reskrivs i detta avtal, ska s�dant un-
dantag eller s�dan l�gre skattesats g�lla auto-
matiskt p� r�nta som omfattas av best�mmel-
serna i detta avtal. Den beh�riga myndigheten i
Armenien ska utan dr�jsm�l underr�tta den be-
h�riga myndigheten i Sverige n�r villkoren f�r
till�mpningen av denna punkt har uppfyllts.

Protocol

At the moment of signing the Convention

for the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income and on capital between the
Government of the Kingdom of Sweden and
the Government of the Republic of Armenia,
the Contracting States have agreed that the fol-
lowing provisions shall form an integral part of
the Convention:

With reference to paragraph 4 of Article 5

It is understood that the term delivery does

not cover any store engaged in sales within a
facility maintained for the delivery of goods.

With reference to Article 7

It is understood that the conditions for the

deductibility of any expenses, once attributed
to a permanent establishment, is a matter to be
determined by the domestic law of the
Contracting State in which the permanent
establishment is situated, subject to the rules of
Article 23 (non-discrimination).

With reference to paragraph 2 of Article 11

It is agreed that if any agreement between

Armenia and one of the current (as of the date
of signature of this Protocol) member states of
the Organisation for Economic Co-operation
and Development signed after the date of sig-
nature of this Convention provides that interest
arising in Armenia shall be exempted or taxed
in Armenia at a lower rate than that which ap-
plies in this Convention, then such exemption
or lower rate shall automatically apply to inter-
est governed by the provisions of this Conven-
tion. In such case, it is further understood that
the competent authority of Armenia will in-
form the competent authority of Sweden with-
out delay that the conditions for the application
of this paragraph have been met.

SFS 2016:927

Wolters Kluwer

Elanders Sverige AB, 2016

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Jerevan den 9 februari 2016, i

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

F�r Konungariket Sveriges regering

Margot Wallstr�m

F�r Republiken Armeniens regering

Edward Nalbandian

In witness whereof the undersigned, being

duly authorized thereto, have signed this Con-
vention.

Done at Yerevan, this 9th day of February

2016, in duplicate in the Swedish, Armenian
and English languages, all versions being equ-
ally authentic. In case of divergence in inter-
pretation, the English text shall prevail.

For the Government of the Kingdom of
Sweden

Margot Wallstr�m

For the Government of the Republic of
Armenia

Edward Nalbandian

;

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

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Tjänster

Utbildningar

Juridisk rådgivning

SFS 2016:927 Lag om skatteavtal mellan Sverige och Armenien

Viktiga lagar inom skatterätten

JP Infonets skatterättsliga tjänster

Om Lagboken.se