SFS 2016:928 Lag om skatteavtal mellan Sverige och Azerbajdzjan

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Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                 </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om skatteavtal mellan Sverige och Azerbajdzjan; 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 som Sverige och Azerbajdzjan undertecknade den 10 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, azerbajdzjanska 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, p� skatt som tas ut f�r beskattnings�r som b�r- jar den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare. P� regeringens v�gnar STEFAN L�FVEN Magdalena Andersson (Finansdepartementet) 1 Prop. 2015/16:172, bet. 2016/17:SkU3, rskr. 2016/17:11. SFS 2016:928 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 2016:928 Bilaga Avtal mellan Konungariket Sveriges rege- ring och Republiken Azerbajdzjans rege- ring f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�f- fande skatter p� inkomst Konungarikets Sveriges regering och Repu- bliken Azerbajdzjans regering, som �nskar ing� ett avtal f�r undvikande av dubbelbeskatt- ning och f�rhindrande av skatteflykt betr�f- fande skatter p� inkomst, har kommit �verens om f�ljande: Artikel 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. Artikel 2 Skatter som omfattas av avtalet 1. Detta avtal till�mpas p� skatter p� in- komst som tas ut f�r en avtalsslutande stats, dess administrativa territoriella underavdel- ningars eller lokala myndigheters r�kning, obe- roende av det s�tt p� vilket skatterna tas ut. 2. Med skatter p� inkomst f�rst�s alla skatter som tas ut p� inkomst i dess helhet eller p� de- lar av inkomst, d�ri inbegripet skatter p� vinst p� grund av �verl�telse av l�s eller fast egen- dom, skatt p� den totala l�nesumman som utbetalas av f�retag samt skatter p� v�rde- stegring. 3. De f�r n�rvarande utg�ende skatter p� vilka detta avtal till�mpas �r s�rskilt: a) i Azerbajdzjan: 1) vinstskatten f�r juridiska personer, 2) inkomstskatten p� fysiska personer, (i det f�ljande ben�mnd azerbajdzjansk skatt) b) i Sverige: Convention between the Government of the Kingdom of Sweden and the Government of the Republic of Azerbaijan for the avoid- ance of double taxation and the prevention of fiscal evasion with respect to taxes on income The Government of the Kingdom of Sweden and the Government of the Republic of Azer- baijan, desiring to conclude a Convention for the avoidance of double taxation and the pre- vention of fiscal evasion with respect to taxes on income, have agreed as follows: Article 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes covered 1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its administrative territorial subdivi- sions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on in- come all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The existing taxes to which this Conven- tion shall apply are in particular: (a) in Azerbaijan: (i) the tax on profit of legal persons; and (ii) the income tax on physical persons (hereinafter referred to as Azerbaijani tax); (b) in Sweden: </div> <div id="page3-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2016:928 1) den statliga inkomstskatten, 2) kupongskatten, 3) den s�rskilda inkomstskatten f�r utom- lands bosatta, 4) den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., och 5) den kommunala inkomstskatten, (i det f�ljande ben�mnd svensk skatt). 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 f�r n�rvarande utg�ende skatterna. De beh�riga myndigheterna i de av- talsslutande staterna ska meddela varandra de v�sentliga �ndringar som gjorts i respektive 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) Azerbajdzjan avser Republiken Azer- bajdzjans territorium, inklusive den del av Kas- piska havet som tillh�r Republiken Azerbajd- zjan, luftrummet ovanf�r Republiken Azer- bajdzjan inom vilket Republiken Azerbajdzjan ut�var sina suver�na r�ttigheter och jurisdik- tion med avseende p� dess underlag, havsbot- ten och naturtillg�ngar, och andra omr�den som har blivit eller h�refter kommer att bli fastslagna i enlighet med azerbajdzjansk lag- stiftning och folkr�ttens regler; b) Sverige avser Konungariket Sverige och, n�r uttrycket anv�nds i geografisk bety- delse, innefattar Sveriges territorium, Sveriges territorialhav och andra havsomr�den �ver vilka Sverige i �verensst�mmelse med folkr�t- (i) the national income tax (den statliga inkomstskatten); (ii) the withholding tax on dividends (kupongskatten); (iii) the income tax on non-residents (den s�rskilda inkomstskatten f�r utomlands bosatta); (iv) the income tax on non-resident artistes and athletes (den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl.); and (v) the municipal income tax (den kommu- nala inkomstskatten) (hereinafter referred to as Swedish tax). 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws. Article 3 General definitions 1. For the purposes of this Convention, unless the context otherwise requires: (a) the term Azerbaijan means the territory of the Republic of Azerbaijan, including the Caspian Sea (Lake) sector belonging to the Re- public of Azerbaijan, the air space above the Republic of Azerbaijan, within which the sov- ereign rights and jurisdiction of the Republic of Azerbaijan is implemented in respect to sub- soil, sea bed and natural resources, and any other area which has been or may hereinafter be determined in accordance with the legisla- tion of the Republic of Azerbaijan and interna- tional law; (b) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the terri- torial sea of Sweden as well as other maritime areas over which Sweden in accordance with </div> <div id="page4-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2016:928 tens regler ut�var suver�na r�ttigheter eller jurisdiktion, c) en avtalsslutande stat och den andra avtalsslutande staten avser Azerbajdzjan eller Sverige, beroende p� sammanhanget, d) person inbegriper fysisk person, bolag och annan sammanslutning. Ett handelsbolag eller ett joint venture som bildats enligt azer- bajdzjansk lagstiftning och som vid beskatt- ningen behandlas som skattesubjekt enligt azerbajdzjansk lagstiftning, behandlas som person vid till�mpningen av detta avtal; e) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juri- disk person, f) f�retag i avtalsslutande stat och f�retag i den andra avtalsslutande staten avser f�retag som bedrivs av person med hemvist i en avtals- slutande stat, respektive f�retag som bedrivs av person med hemvist i den andra avtalsslutande staten, g) internationell trafik avser transport med skepp eller luftfartyg som anv�nds av ett f�re- tag i en avtalsslutande stat, utom d� skeppet el- ler luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande staten, h) medborgare avser: 1) fysisk person som har medborgarskap i en avtalsslutande stat, 2) juridisk person, handelsbolag eller annan sammanslutning som bildats enligt den lagstift- ning som g�ller i en avtalsslutande stat, i) beh�rig myndighet avser: 1) i Azerbajdzjan, skattedepartementet och finansdepartementet, 2) i Sverige, finansminstern, dennes befull- m�ktigade ombud eller den myndighet �t vil- ken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal. 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 international law exercises sovereign rights or jurisdiction; (c) the terms a Contracting State and the other Contracting State mean Azerbaijan or Sweden, as the context requires; (d) the term person includes an individual, a company and any other body of persons. A partnership or a joint venture deriving its status from Azerbaijan law which is treated as a taxa- ble unit under the law of Azerbaijan shall be treated as a person for the purposes of this Convention; (e) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes; (f) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely be- tween places in the other Contracting State; (h) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or associa- tion deriving its status as such from the laws in force in a Contracting State; (i) the term competent authority means: (i) in Azerbaijan, the Ministry of Taxes and the Ministry of Finance; (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. 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 </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 2016:928 uttrycket har enligt till�mplig skattelagstiftning i denna stat �ger f�retr�de framf�r den bety- delse uttrycket ges i annan lagstiftning i denna stat. Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal avser ut- trycket person med hemvist i en avtalsslu- tande stat person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av do- micil, bos�ttning, plats f�r f�retagsledning, plats f�r bolagsbildning eller annan liknande omst�ndighet och innefattar ocks� denna stat, dess offentligr�ttsliga organ eller institutioner, administrativa territoriella underavdelningar eller lokala myndigheter. Detta uttryck inbegri- per emellertid inte person som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat. 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 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 staterna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist endast i den stat d�r han �r medborgare, d) om han �r medborgare i b�da staterna eller om han inte �r medborgare i n�gon av dem, ska de beh�riga myndigheterna i de tax laws of that State prevailing over a mean- ing given to the term under other laws of that State. Article 4 Resident 1. For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of in- corporation or any other criterion of a similar nature, and also includes that State, any gov- ernmental body or agency, administrative terri- torial subdivision or local authority thereof. This term, however, does not include any per- son who is liable to tax in that State in respect only of income from sources in that State. 2. Where by reason of the provisions of par- agraph 1 an individual is a resident of both Contracting States, then his status shall be 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 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 </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 2016:928 avtalsslutande 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 s�ka avg�ra fr�gan genom �msesidig �verenskommelse. Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal avser ut- trycket fast driftst�lle en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�retags verksamhet helt eller delvis bedrivs. 2. Uttrycket fast driftst�lle innefattar s�rskilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, f) installation eller konstruktion f�r utforsk- ning av naturtillg�ngar, och g) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. 3. Plats f�r byggnads-, anl�ggnings-, monte- rings- eller installationsverksamhet eller verk- samhet som best�r av �vervakning i anslutning d�rtill utg�r fast driftst�lle endast om s�dan verksamhet p�g�r l�ngre tid �n tolv m�nader. 4. Tillhandah�llandet av tj�nster, inklusive konsulttj�nster, i en avtalsslutande stat av ett f�retag genom anst�llda eller annan personal som anlitas av f�retaget f�r s�dant �ndam�l ut- g�r fast driftst�lle endast om denna verksamhet p�g�r (s�vitt avser samma eller sammanh�ng- ande projekt) inom denna stat under mer �n sex m�nader under en tolvm�nadersperiod. 5. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket fast driftst�lle inte innefatta: by mutual agreement. 3. Where by reason of the provisions of par- agraph 1 a person other than an individual is a resident of both Contracting States, the compe- tent authorities of the Contracting States shall endeavour to settle the question by mutual agreement. Article 5 Permanent establishment 1. For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term permanent establishment includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) an installation or structure for the explo- ration of natural resources; and (g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site or a construction, assem- bly or installation project, or supervisory activ- ities in connection therewith constitutes a per- manent establishment only if such site, project or activities last for a period of more than twelve months. 4. The furnishing of services, including con- sultancy services, in a Contracting State by an enterprise through its employees or other per- sonnel engaged by the enterprise for such pur- pose, constitutes a permanent establishment only if such activities continue (for the same or connected project) within that State for more than six months within any twelve month period. 5. Notwithstanding the preceding provi- sions of this Article, the term permanent es- tablishment shall be deemed not to include: </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 2016:928 a) anv�ndningen av anordningar uteslutande f�r lagring, utst�llning eller utl�mnande av f�- retaget tillh�riga varor, men endast i den ut- str�ckning s�dan anv�ndning av anordningar inte innefattar f�rs�ljning av varor, b) innehavet av ett f�retaget tillh�rigt varu- lager uteslutande f�r lagring, utst�llning eller utl�mnande, men endast i den utstr�ckning s�- dant innehav inte innefattar f�rs�ljning av varor, c) innehavet av ett f�retaget tillh�rigt varu- lager uteslutande f�r bearbetning eller f�r�d- ling genom 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 af- f�rsverksamhet uteslutande f�r att f�r f�retaget bedriva annan verksamhet av f�rberedande eller bitr�dande art, f) innehavet av stadigvarande plats f�r af- f�rsverksamhet uteslutande f�r n�gon kombi- nation av verksamheter som anges i a) till e) ovan, under f�ruts�ttning att hela den verk- samhet som bedrivs fr�n den stadigvarande platsen f�r aff�rsverksamhet p� grund av denna kombination �r av f�rberedande eller bitr�- dande art. 6. Om en person som inte �r s�dan obero- ende representant p� vilken punkt 7 till�mpas �r verksam i en avtalsslutande stat f�r ett f�re- tag i den andra avtalsslutande staten och i den f�rstn�mnda staten har och d�r regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, anses detta f�retag utan hinder av be- st�mmelserna i punkterna 1 och 2 ha fast driftst�lle i den f�rstn�mnda staten betr�ffande varje verksamhet som personen bedriver f�r f�- retaget. Detta g�ller dock inte, om den verk- samhet som personen bedriver �r begr�nsad till s�dan som anges i punkt 5 och som, om den be- drevs fr�n en stadigvarande plats f�r aff�rs- verksamhet, inte skulle g�ra denna stadigva- (a) the use of facilities solely for the purpose of storage, display or delivery of goods or mer- chandise belonging to the enterprise but only to the extent that such use of facilities does not include the sale of goods or merchandise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery but only to the extent that such maintenance does not include the sale of goods or merchan- dise; (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 sub-paragraphs (a) to (e), pro- vided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 6. Notwithstanding the provisions of para- graphs 1 and 2, where a person other than an agent of an independent status to whom para- graph 7 applies is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person has and ha- bitually exercises in that State an authority to conclude contracts in the name of the enter- prise, unless the activities of such person are limited to those mentioned in paragraph 5 which, if exercised through a 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 2016:928 rande plats f�r aff�rsverksamhet till fast drift- st�lle enligt best�mmelserna i n�mnda punkt. 7. F�retag i en avtalsslutande stat anses inte ha fast driftst�lle i den andra avtalsslutande sta- ten endast p� den grund att f�retaget bedriver aff�rsverksamhet i denna andra stat genom f�r- medling av m�klare, kommission�r eller annan oberoende representant, under f�ruts�ttning att s�dan person d�rvid bedriver sin sedvanliga af- f�rsverksamhet. Om en s�dan representants verksamhet ut�vas uteslutande eller n�stan ute- slutande f�r f�retaget anses han inte vara en s�- dan oberoende representant som avses i denna punkt. 8. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar el- ler kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� annat s�tt), medf�r inte i sig att n�gotdera bolaget ut- g�r fast driftst�lle f�r det andra. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en av- talsslutande stat f�rv�rvar av fast egendom (d�ri inbegripet inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Uttrycket fast egendom har den bety- delse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r bel�- gen. Uttrycket inbegriper dock alltid tillbeh�r till fast egendom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privatr�tten om fast egendom till�mpas, byggnader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan na- turtillg�ng. Skepp, b�tar och luftfartyg anses inte vara fast egendom. business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 7. An enterprise of a Contracting State shall not be deemed to have a permanent establish- ment in the other Contracting State merely be- cause it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, pro- vided that such persons are acting in the ordi- nary course of their business. However, if the activities of the agent are carried out wholly or almost wholly for the enterprise he shall not be considered to be an agent of an independent status for the purposes of this paragraph. 8. 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. </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 2016:928 3. Best�mmelserna i punkt 1 till�mpas p� in- komst som f�rv�rvas genom omedelbart bru- kande, genom uthyrning eller annan anv�nd- ning av fast egendom. 4. Best�mmelserna i punkterna 1 och 3 till�mpas �ven p� inkomst av fast egendom som tillh�r f�retag och p� inkomst av fast egendom som anv�nds vid sj�lvst�ndig yrkes- ut�vning. Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en av- talsslutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�- relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets in- komst beskattas i den andra staten, men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat bedri- ver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle h�nf�rs, om inte best�mmelserna i punkt 3 f�ranleder annat, i vardera avtalsslutande staten till det fasta drift- st�llet den inkomst som det kan antas att drift- st�llet skulle ha f�rv�rvat, om det varit ett fri- st�ende f�retag som bedrivit verksamhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat aff�- rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fast driftst�lles in- komst medges avdrag f�r utgifter som upp- kommit f�r det fasta driftst�llets verksamhet, h�runder inbegripna utgifter f�r f�retagets led- ning och allm�nna f�rvaltning, oavsett om ut- gifterna uppkommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. 4. I den m�n en avtalsslutande stat brukat best�mma inkomst h�nf�rlig till fast driftst�lle p� grundval av en f�rdelning av f�retagets hela 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable prop- erty. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. Article 7 Business profits 1. The profits of an enterprise of a Contract- ing State shall be taxable only in that State un- less the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State car- ries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly inde- pendently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as deduc- tions such deductible expenses which are in- curred for the purposes of the business of the permanent establishment, including executive and general administrative expenses so in- curred, whether in the State in which the per- manent establishment is situated or elsewhere. 4. Insofar as it has been customary in a Con- tracting State to determine the profits to be at- tributed to a permanent establishment on the </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 2016:928 inkomst p� de olika delarna av f�retaget, hind- rar best�mmelserna i punkt 2 inte att i denna avtalsslutande stat den skattepliktiga inkoms- ten best�ms genom s�dant f�rfarande. Den f�r- delningsmetod som anv�nds ska dock vara s�- dan att resultatet �verensst�mmer med princi- perna i denna artikel. 5. Inkomst h�nf�rs inte till fast driftst�lle en- dast av den anledningen att varor ink�ps ge- nom det fasta driftst�llets f�rsorg f�r f�retaget. 6. Vid till�mpningen av f�reg�ende punkter best�ms inkomst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. 7. 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. Vid till�mpningen av denna artikel inklu- derar inkomst fr�n anv�ndningen av skepp eller luftfartyg i internationell trafik: a) inkomst som f�rv�rvas genom uthyrning av obemannade skepp eller luftfartyg, i interna- tionell trafik, och b) inkomst som f�rv�rvas genom anv�nd- ning, underh�ll eller uthyrning av containrar i internationell trafik (d�ri inbegripet sl�pvagnar och annan utrustning f�r transport av contain- rar) som anv�nds f�r transport av gods eller varor, d�r s�dan uthyrning eller s�dan anv�ndning, underh�ll eller uthyrning �r av underordnad basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be custom- ary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a perma- nent establishment by reason of the mere pur- chase by that permanent establishment of goods or merchandise for the enterprise. 6. For the purposes of the preceding para- graphs, the profits to be attributed to the per- manent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 7. 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. For the purposes of this Article, profits from the operation of ships or aircraft in inter- national traffic include: (a) profits from the rental on a bareboat basis of ships or aircraft in international traffic; and (b) profits from the use, maintenance or rental of containers in international traffic (in- cluding trailers and related equipment for the transport of containers) used for the transport of goods or merchandise; where such rental or such use, maintenance or rental, as the case may be, is incidental to </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 2016:928 betydelse i f�rh�llande till anv�ndning av skepp eller luftfartyg i internationell trafik. 3. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en interna- tionell driftsorganisation. Artikel 9 F�retag med intressegemenskap 1. I fall d�: a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrollen av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller b) samma personer direkt eller indirekt del- tar i ledningen eller kontrollen av s�v�l ett f�retag i en avtalsslutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. Om mellan f�retagen i fr�ga om handelsf�r- bindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra obe- roende f�retag, f�r all inkomst, som utan s�- dana villkor skulle ha tillkommit det ena f�re- taget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�knas i detta f�retags inkomst och beskattas i �verensst�m- melse d�rmed. 2. I fall d� en avtalsslutande stat i inkomsten f�r ett f�retag i denna stat inr�knar och i �verensst�mmelse d�rmed beskattar inkomst, f�r vilken ett f�retag i den andra avtalsslutande staten beskattats i denna andra stat, samt den s�lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retag i den f�rstn�mnda staten om de villkor som avtalats mellan f�re- tagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�retag, ska denna andra stat genomf�ra vederb�rlig juste- ring av det skattebelopp som p�f�rts inkomsten d�r. Vid s�dan justering iakttas �vriga best�m- melser i detta avtal och de beh�riga myndighe- terna i de avtalsslutande staterna �verl�gger the operation of ships or aircraft in interna- tional traffic. 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 par- ticipates directly or indirectly in the manage- ment, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or im- posed between the two enterprises in their commercial or financial relations which differ from those which would be made between in- dependent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so in- cluded are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjust- ment to the amount of the tax charged therein on those profits. In determining such adjust- ment, due regard shall be had to the other pro- visions of this Convention and the competent </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 2016:928 vid behov med varandra. Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en av- talsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som beta- lar utdelningen har hemvist, enligt lagstift- ningen i denna stat, men om den som har r�tt till utdelningen har hemvist i den andra avtals- slutande staten f�r skatten inte �verstiga: a) 5 procent av utdelningens bruttobelopp om den som har r�tt till utdelningen �r ett bolag (med undantag f�r handelsbolag) som direkt innehar minst 20 procent av det utbetalande bolagets kapital och som har investerat mer �n 200 000 euro eller motsvarande summa i de avtalslutande staternas nationella valutor, b) 15 procent av utdelningens bruttobelopp i �vriga fall. 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 det bolag som betalar utdelningen har hemvist, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande an- ordning, samt den andel p� grund av vilken ut- delningen betalas �ger verkligt samband med authorities of the Contracting States shall if necessary consult each other. Article 10 Dividends 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the div- idends if the beneficial owner is a company (other than a partnership) which holds directly at least 20 per cent of the capital of the com- pany paying the dividends and the participation in that company exceeds 200 000 Euros or its equivalent in the national currencies of the Contracting States; (b) 15 per cent of the gross amount of the dividends in all other cases. 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, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is </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 2016:928 det fasta driftst�llet eller den stadigvarande an- ordningen. I s�dant fall till�mpas best�mmel- serna i artikel 7 respektive artikel 14. 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 eller stadigva- rande anordning 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. 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�ntan f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, en- ligt 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 8 procent av r�ntans bruttobelopp. 3. Utan hinder av best�mmelserna i punkt 2 ska r�nta, som anges i punkt 1, beskattas endast i den avtalsslutande stat d�r den som har r�tt till r�ntan har hemvist om n�gon av f�ljande f�ruts�ttningar �r uppfylld: a) utbetalaren eller mottagaren av r�ntan �r, eller l�net f�r vilket r�ntan betalas �r garanterat av, en avtalsslutande stat, dess offentligr�tts- liga organ, administrativa territoriella underav- effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively con- nected with a permanent establishment or a fixed base situated in that other State, nor sub- ject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. Article 11 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, such interest may also be taxed in the Contracting State in which it arises and 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 8 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, or the loan in respect of which the interest is paid is guaranteed by, the Contracting State itself, a statutory body, an administrative terri- </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 2016:928 delning eller lokala myndighet eller centralban- ken i en avtalsslutande stat, b) r�ntan betalas p� grund av ett l�n som har godk�nts av regeringen i den avtalsslutande stat d�r utbetalaren av r�ntan har hemvist, c) r�ntan betalas p� grund av ett l�n som be- viljats eller garanterats av Styrelsen f�r inter- nationellt utvecklingssamarbete (SIDA), AB Svensk Exportkredit (SEK), Swedfund Interna- tional AB, Exportkreditn�mnden, Republiken Azerbajdzjans statliga oljefond eller av en an- nan institution av offentligr�ttslig karakt�r vars syfte �r 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. Straffav- gift 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 eller ut�var sj�lvst�ndig yrkesverk- samhet i denna andra stat fr�n d�r bel�gen sta- digvarande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigva- rande anordningen. I s�dant fall till�mpas be- st�mmelserna i artikel 7 respektive artikel 14. 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, vare sig han har hemvist i en av- talsslutande stat eller inte, i en avtalsslutande torial subdivision or a local authority thereof or the Central Bank of a Contracting State; (b) the interest is paid in respect of a loan which has been approved by the Government in the Contracting State where the payer of the interest is a resident; (c) 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 (Ex- portkreditn�mnden), the State Oil Fund of the Republic of Azerbaijan or any other institution of a public character with the objective to pro- mote 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 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, or per- forms in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such per- manent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, 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 </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 2016:928 stat har fast driftst�lle eller stadigvarande an- ordning i samband varmed den skuld uppkom- mit p� vilken r�ntan betalas, och r�ntan belas- tar det fasta driftst�llet eller den stadigvarande anordningen, anses r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 7. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�n- tan eller mellan dem b�da och annan person r�ntebeloppet, med h�nsyn till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbin- delser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Royaltyn f�r emellertid �ven beskattas i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lagstiftningen i denna stat, men om mot- tagaren har r�tt till royaltyn f�r skatten inte �verstiga: a) 5 procent av royaltyns bruttobelopp om royaltyn avser betalning f�r nyttjande eller r�tten att nyttja patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller hem- lig tillverkningsmetod, eller f�r upplysning om erfarenhetsr�n av industriell, kommersiell eller vetenskaplig natur. b) 10 procent av royaltyns bruttobelopp i �vriga fall. a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent estab- lishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base 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 Convention. Article 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed: (a) 5 per cent of the gross amount of royal- ties paid for the use of, or the right to use, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience; (b) 10 per cent of the gross amount of the royalties in all other cases. </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 2016:928 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 el- ler hemlig tillverkningsmetod eller f�r upplys- ning om erfarenhetsr�n av industriell, kommer- siell 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 eller ut�var sj�lvst�ndig yrkes- verksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn beta- las �ger verkligt samband med det fasta drift- st�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 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, vare sig han har hemvist i en avtalsslutande stat eller inte, i en avtalsslu- tande stat har fast driftst�lle eller stadigvarande anordning i samband med vilken skyldigheten att betala royaltyn uppkommit, och royaltyn belastar det fasta driftst�llet eller den stadigva- rande anordningen, anses royaltyn h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 6. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan per- son royaltybeloppet, med h�nsyn till det nytt- jande, den r�ttighet eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�rbin- delser inte f�relegat, till�mpas best�mmelserna 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 permanent establishment situated therein, or performs in that other State independent per- sonal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively con- nected with such permanent establishment or fixed base. In such case the provisions of Arti- cle 7 or Article 14, as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person pay- ing the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the benefi- cial owner in the absence of such relationship, the provisions of this Article shall apply only </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 2016:928 i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp en- ligt lagstiftningen i vardera avtalsslutande sta- ten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 13 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, eller p� grund av avyttring av an- delar i ett bolag vars tillg�ngar huvudsakligen best�r av s�dan egendom, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av l�s egen- dom som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, eller av l�s egendom h�nf�rlig till stadigvarande an- ordning f�r att ut�va sj�lvst�ndig yrkesverk- samhet, som person med hemvist i en avtals- slutande stat har i den andra avtalsslutande sta- ten, f�r beskattas i denna andra stat. Detsamma g�ller vinst p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med hela f�retaget) eller av s�dan stadigvarande anordning. 3. Vinst som person med hemvist i en avtals- slutande stat f�rv�rvar p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i interna- tionell trafik eller l�s egendom som �r h�nf�r- lig till anv�ndningen av s�dana skepp eller luft- fartyg, beskattas endast i denna stat. 4. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1, 2 och 3 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 5. Vinst p� grund av �verl�telse av till- g�ngar, som f�rv�rvas av en fysisk person som har haft hemvist i en avtalsslutande stat och f�tt hemvist i den andra avtalsslutande staten, f�r utan hinder av best�mmelserna i punkt 4 be- to the last-mentioned amount. In such case, the excess part of the payments shall remain tax- able 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, or from the aliena- tion of shares in a company the assets of which consist principally of such property, may be taxed in that other State. 2. Gains from alienation of movable prop- erty forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Con- tracting State or of movable property pertain- ing to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent per- sonal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, 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. 4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident. 5. Notwithstanding the provisions of para- graph 4, gains from the alienation of any prop- erty derived by an individual who has been a resident of a Contracting State and who has be- come a resident of the other Contracting State, </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 2016:928 skattas i den f�rstn�mnda staten om �verl�tel- sen av tillg�ngarna intr�ffar vid n�got tillf�lle under de fem �r som f�ljer n�rmast efter den tidpunkt d� personen upph�rt att ha hemvist i den f�rstn�mnda staten. Artikel 14 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som en fysisk person med hem- vist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verk- samhet, beskattas endast i denna stat. S�dan in- komst f�r emellertid �ven beskattas i den andra avtalsslutande staten om: a) den fysiska personens vistelse i den andra avtalsslutande staten varar under en tidsperiod eller tidsperioder som sammanlagt �verstiger 183 dagar under en tolvm�nadersperiod, men endast s� stor del av den som �r h�nf�rlig till verksamheten som ut�vats i denna andra stat, eller b) den fysiska personen har en stadigvarande anordning i den andra avtalsslutande staten, som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten, men endast s� stor del av den som �r h�nf�rlig till denna stadig- varande anordning. 2. Uttrycket fritt yrke inbegriper s�rskilt sj�lvst�ndig vetenskaplig, litter�r, konstn�rlig, uppfostrings- eller undervisningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�- kare, advokater, ingenj�rer, arkitekter, tandl�- kare och revisorer ut�var. Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 18 och 19 f�ranleder annat, beskattas l�n och annan liknande ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning, endast i denna stat, s�- vida inte arbetet utf�rs i den andra avtalsslu- tande staten. Om arbetet utf�rs i denna andra may be taxed in the first-mentioned State if the alienation of the property occurs at any time during the five years next following the date on which the individual has ceased to be a resident of the first-mentioned State. Article 14 Independent personal services 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may also be taxed in the other Contracting State if: (a) the individual is present in the other State for a period or periods exceeding in the aggre- gate 183 days in any twelve month period, but only so much thereof as is attributable to ser- vices performed in that other State; or (b) the individual has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities, but only so much thereof as is attributable to that fixed base. 2. The term professional services includes especially independent scientific, literary, artis- tic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. Article 15 Dependent personal services 1. Subject to the provisions of Articles 16, 18 and 19, 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 </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 2016:928 stat, f�r ers�ttning som uppb�rs f�r arbetet beskattas 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 eller stadigvarande anordning som arbetsgiva- ren har i den andra staten. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete, som 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. Artikel 16 Styrelsearvode Styrelsearvode och annan liknande ers�tt- ning, som person med hemvist i en avtalsslu- tande stat uppb�r i egenskap av medlem i sty- relse eller annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artikel 17 Artister och sportut�vare 1. Utan hinder av best�mmelserna i artik- larna 14 och 15 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar ge- nom sin personliga verksamhet i den andra av- talsslutande staten i egenskap av artist, s�som teater- eller filmsk�despelare, radio- eller tele- 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 concerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) the remuneration is not borne by a per- manent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provi- sions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State. Article 16 Directors' fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of direc- tors of a company which is a resident of the other Contracting State may be taxed in that other State. Article 17 Artistes and sportsmen 1. Notwithstanding the provisions of Arti- cles 14 and 15, income derived by a resident of a Contracting State as an artiste, such as a thea- tre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his per- sonal activities as such exercised in the other </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 2016:928 visionsartist eller musiker, eller i egenskap av sportut�vare, beskattas i denna andra stat. 2. I fall d� inkomst genom personlig verk- samhet, som artist eller sportut�vare bedriver i denna egenskap, inte tillfaller artisten eller sportut�varen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmelserna i artiklarna 7, 14 och 15, beskattas i den avtals- slutande stat d�r artisten eller sportut�varen bedriver verksamheten. 3. Best�mmelserna i punkterna 1 och 2 i denna artikel till�mpas inte p� inkomst som h�rr�r fr�n verksamhet som artist eller sportut- �vare bedriver i en avtalsslutande stat i fall d� bes�ket i denna stat huvudsakligen bekostas av offentliga medel i den andra avtalsslutande sta- ten eller dess administrativa territoriella under- avdelningar eller lokala myndigheter. I s�dant fall beskattas inkomsten endast i den stat d�r artisten eller sportut�varen har hemvist. Artikel 18 Pensioner, livr�ntor och liknande betalningar 1. Pension och annan liknande ers�ttning, ut- betalning enligt socialf�rs�kringslagstift- ningen och livr�nta, som h�rr�r fr�n en avtals- slutande stat och betalas till person med hem- vist i den andra avtalsslutande staten, f�r be- skattas 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 19 Offentlig tj�nst 1. a) L�n och annan liknande ers�ttning med undantag f�r pension, som betalas av en avtals- slutande stat, en av dess administrativa territo- Contracting State, may be taxed in that other State. 2. Where income in respect of personal ac- tivities exercised by an artiste or a sportsman in his capacity as such accrues not to the artiste or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contract- ing State in which the activities of the artiste or sportsman are exercised. 3. The provisions of paragraphs 1 and 2 of this Article shall not apply to income derived from activities performed in a Contracting State by artistes or sportsmen if the visit to that State is substantially supported by public funds of the other Contracting State or an administra- tive territorial subdivision or local authority thereof. In such a case the income shall be tax- able only in the State of which the artiste or sportsman is a resident. Article 18 Pensions, annuities and similar payments 1. Pensions and other similar remuneration, disbursements under the Social Security legis- lation and annuities arising in a Contracting State and paid to a resident of the other Con- tracting State may be taxed in the first-men- tioned Contracting State. 2. The term annuity means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth. Article 19 Government service 1. (a) Salaries, wages and other similar re- muneration, other than a pension, paid by a Contracting State or an administrative territo- </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 2016:928 riella underavdelningar eller lokala myndighe- ter till fysisk person p� grund av arbete som ut- f�rs i denna stats, underavdelnings eller myn- dighets tj�nst, beskattas endast i denna stat. b) S�dan l�n och annan liknande ers�ttning beskattas emellertid endast i den andra avtals- slutande staten om arbetet utf�rs i denna andra stat och personen i fr�ga har hemvist i denna stat och: 1) �r medborgare i denna stat, eller 2) inte fick hemvist i denna stat uteslutande f�r att utf�ra arbetet. 2. Best�mmelserna i artiklarna 15, 16 och 17 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 administrativa territoriella underavdelningar eller lokala myndigheter. Artikel 20 Studerande Studerande eller aff�rspraktikant som har el- ler omedelbart f�re vistelsen i en avtalsslu- tande stat hade hemvist i den andra avtalsslu- tande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin undervisning eller praktik, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppeh�lle, sin under- visning eller praktik, om beloppen h�rr�r fr�n k�lla utanf�r denna stat. Artikel 21 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 f�r inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en av- rial subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of Articles 15, 16 and 17 shall apply to remuneration in respect of ser- vices rendered in connection with a business carried on by a Contracting State or an admin- istrative territorial subdivision or a local authority thereof. Article 20 Students Payments which a student or business ap- prentice who is or was immediately before vis- iting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the pur- pose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. Article 21 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 </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 2016:928 talsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk- samhet i denna andra stat fr�n d�r bel�gen sta- digvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken inkomsten betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. Artikel 22 Undanr�jande av dubbelbeskattning 1. Betr�ffande Azerbajdzjan ska dubbel- beskattning undvikas p� f�ljande s�tt: Om person med hemvist i Azerbajdzjan f�r- v�rvar inkomst i Sverige som i enlighet med best�mmelserna i detta avtal �r beskattningsbar i Sverige ska skatt p� inkomst som erlagts av denna person i Sverige avr�knas fr�n den skatt som uttagits p� inkomsten i Azerbajdzjan. Av- r�kningsbeloppet ska emellertid inte �verstiga skatten i Azerbajdzjan som bel�per p� inkomst ber�knad i enlighet med dess lagstiftning och skattef�reskrifter. 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 azerbajdzjansk lagstift- ning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Azerbajdzjan, ska Sverige med beaktande av best�mmelserna i svensk lagstiftning betr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de framledes kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) fr�n den svenska skat- ten p� inkomsten avr�kna ett belopp motsva- rande den azerbajdzjanska skatt som erlagts p� inkomsten. b) Om person med hemvist i Sverige f�rv�r- var inkomst, som i enlighet med best�mmel- serna i detta avtal beskattas endast i Azerbajd- zjan, f�r Sverige vid fastst�llandet av skattesat- a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent per- sonal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively con- nected with such permanent establishment or fixed base. In such case the provisions of Arti- cle 7 or Article 14, as the case may be, shall apply. Article 22 Elimination of double taxation 1. In the case of Azerbaijan, double taxation shall be avoided as follows: If a resident of Azerbaijan derives income in Sweden which in accordance with the provi- sions of this Convention are taxable in Sweden the amount of paid tax on income in Sweden will be deducted out of tax levied from that person in respect of such income in Azerbaijan. Such deduction, however, shall not exceed the tax amount of Azerbaijan on income calculated in accordance with its law and tax regulation. 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 Azerbaijan and in accordance with the provisions of this Con- vention may be taxed in Azerbaijan, Sweden shall allow 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 Azerbaijani 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 Azerbaijan, Sweden may, when determining </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 2016:928 sen f�r svensk progressiv skatt beakta den in- komst som ska beskattas endast i Azerbajdzjan. c) Utan hinder av best�mmelserna i a) i denna punkt �r utdelning fr�n bolag med hem- vist i Azerbajdzjan till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt be- st�mmelserna i svensk lagstiftning om skatte- befrielse f�r utdelning som betalas till svenska bolag fr�n bolag i utlandet. 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 av- talsslutande staten, ska i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av f�retag i denna andra stat, som bedriver verk- samhet av samma slag. 3. Best�mmelserna i denna artikel anses inte medf�ra skyldighet f�r en avtalsslutande stat att medge personer med hemvist 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 medges personer med hemvist i den egna staten. 4. 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 the graduated rate of Swedish tax, take into ac- count the income which shall be taxable only in Azerbaijan. (c) Notwithstanding the provisions of sub- paragraph (a) of this paragraph, dividends paid by a company which is a resident of Azerbaijan 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. 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. 3. Nothing in this Article shall be construed as obliging a Contracting State to grant to resi- dents of the other Contracting State any per- sonal allowances, reliefs or reductions for taxa- tion purposes on account of civil status or fam- ily responsibilities which it grants to its own residents. 4. 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- </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 2016:928 till person med hemvist i den andra avtalsslu- tande staten avdragsgilla vid best�mmandet av den beskattningsbara inkomsten f�r s�dant f�- retag p� samma villkor som betalning till per- son med hemvist i den f�rstn�mnda staten. 5. 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. 6. 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 detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordning, l�gga fram saken f�r den beh�riga myndigheten i den avtalsslutande stat d�r han har hemvist eller, om fr�ga �r om till�mpning av artikel 23 punkt 1, i den avtalsslutande stat d�r han �r medborgare. Saken ska l�ggas fram inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot be- st�mmelserna i avtalet. 2. Om den beh�riga myndigheten finner in- v�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, ska myndig- heten s�ka l�sa fr�gan genom �msesidig �ver- enskommelse med den beh�riga myndigheten i den andra avtalsslutande staten i syfte att und- terprise of a Contracting State to a resident of the other Contracting State shall, for the pur- pose of determining the taxable profits of such enterprise, be deductible under the same condi- tions as if they had been paid to a resident of the first-mentioned State. 5. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subject in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first- mentioned State are or may be subjected. 6. The provisions of this Article shall, not- withstanding the provisions of Article 2, apply to taxes of every kind and description. Article 24 Mutual agreement procedure 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accord- ance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Con- tracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the ac- tion resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agree- ment with the competent authority of the other Contracting State, with a view to the avoidance </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 2016:928 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 avtalet. 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. 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 administrativa territoriella underavdelningar eller lokala myndigheter, om beskattningen enligt denna lagstiftning inte strider mot avtalet. Utbytet av upplysningar be- gr�nsas inte av artiklarna 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- 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. 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 administrative territorial subdivisions or local authorities, 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, or the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the informa- </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 2016:928 arna vid offentlig r�tteg�ng eller i domstolsav- 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�rshemlighet, industri-, handels- eller yrkes- hemlighet eller i n�ringsverksamhet nyttjat f�r- faringss�tt eller upplysningar, vilkas �verl�m- nande skulle strida mot allm�nna h�nsyn (ordre public). 4. D� en avtalsslutande stat beg�r upplys- ningar enligt denna artikel ska den andra av- talsslutande staten anv�nda de medel som denna stat f�rfogar �ver f�r att inh�mta de be- g�rda upplysningarna, �ven om denna andra stat inte har behov av upplysningarna f�r sina egna beskattnings�ndam�l. F�rpliktelsen i f�- reg�ende mening begr�nsas av best�mmelserna i punkt 3, men detta medf�r inte en r�tt f�r en avtalsslutande stat att v�gra l�mna upplys- ningar uteslutande d�rf�r att denna stat inte har n�got eget intresse av s�dana upplysningar. 5. Best�mmelserna i punkt 3 medf�r inte r�tt f�r en avtalsslutande stat att v�gra att l�mna upplysningar uteslutande d�rf�r att upplysning- arna innehas av en bank, annan finansiell insti- tution, ombud, representant eller f�rvaltare el- ler d�rf�r att upplysningarna g�ller �gander�tt i en person. tion in public court proceedings or in judicial decisions. Notwithstanding the foregoing, in- formation received by a Contracting State may be used for other purposes when such informa- tion may be used for such other purposes under the laws of both States and the competent au- thority 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 ob- tainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would dis- close any trade, business, industrial, commer- cial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 4. If information is requested by a Contract- ing State in accordance with this Article, the other Contracting State shall use its informa- tion gathering measures to obtain the requested information, even though that other State may not need such information for its own tax pur- poses. The obligation contained in the preced- ing sentence is subject to the limitations of par- agraph 3 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="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 2016:928 Artikel 26 Begr�nsning av f�rm�ner Utan hinder av �vriga best�mmelser i detta avtal, om a) bolag med hemvist i en avtalsslutande stat huvudsakligen f�rv�rvar sina inkomster fr�n andra stater 1) fr�n aktiviteter s�dana som bank-, sj�- farts-, finans- eller f�rs�kringsverksamhet, eller 2) genom att vara huvudkontor, coordination centre eller liknande enhet som tillhandah�ller administrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse huvudsakligen i andra stater, och b) s�dan inkomst, i andra fall �n d� till�mp- ning sker av den metod f�r undvikande av dub- belbeskattning som normalt till�mpas av denna stat, beskattas v�sentligt l�gre enligt lagstift- ningen i denna stat �n inkomst fr�n liknande verksamhet som bedrivs inom denna stat eller genom att vara huvudkontor, coordination cen- tre eller liknande enhet som tillhandah�ller administrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse i denna stat, ska de best�mmelser i detta avtal som med- ger undantag fr�n eller neds�ttning av skatt inte till�mpas p� inkomst som s�dant bolag f�rv�r- var och inte heller p� utdelning som betalas av s�dant bolag. Artikel 27 Medlemmar av diplomatisk beskickning och konsulat Best�mmelserna i detta avtal ber�r inte de privilegier vid beskattningen som enligt folk- r�ttens allm�nna regler eller best�mmelser i s�rskilda �verenskommelser tillkommer med- lemmar av diplomatisk beskickning och konsu- lat. Article 26 Limitations of benefits Notwithstanding any other provisions of this Convention, where (a) a company that is a resident of a Con- tracting 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) except for the application of the method of elimination of double taxation normally ap- plied by that State, such income would bear a significantly lower tax under the laws of that State than income from similar activities car- ried 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 apply to the income of such company and to the dividends paid by such company. Article 27 Members of diplomatic missions and consular posts Nothing in this Convention shall affect the fiscal privileges of members of diplomatic mis- sions and consular posts under the general rules of international law or under the provi- sions of special agreements. </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 2016:928 Artikel 28 Ikrafttr�dande 1. De avtalsslutande staterna ska skriftligen p� diplomatisk v�g underr�tta varandra n�r de �tg�rder vidtagits som enligt respektive stats interna lagstiftning kr�vs f�r att detta avtal ska tr�da i kraft. 2. Avtalet tr�der i kraft den trettionde dagen efter det att den sista av dessa underr�ttelser ta- gits emot och ska d�refter till�mpas a) i 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, 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 29 Upph�rande Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslutande stat. Vardera avtals- slutande staten kan p� diplomatisk v�g skriftli- gen s�ga upp avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�- got kalender�r. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla a) i fr�ga om k�llskatter, p� belopp som be- talas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter utg�ngen av sexm�naders- perioden eller senare, b) i fr�ga om andra skatter p� inkomst, p� skatt som p�f�rs f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter ut- g�ngen av sexm�nadersperioden eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Article 28 Entry into force 1. The Contracting States shall notify each other in writing, through diplomatic channels, that the procedures required by their domestic laws for entry into force of this Convention have been complied with. 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, 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 29 Termination This Convention shall remain in force until terminated by a Contracting State. Either Con- tracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year. In such case, the Convention shall cease to have effect (a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the end of the six month period; (b) in respect of other taxes on income, 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 Convention. </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 2016:928 Som skedde i Baku den 10 februari 2016, i tv� exemplar p� svenska, azerbajdzjanska och engelska spr�ken, varvid samtliga tre texter har samma giltighet. I h�ndelse av skiljaktigheter mellan texterna ska den engelska texten ha f�retr�de. F�r Konungariket Sveriges regering Margot Wallstr�m F�r Republiken Azerbajdzjans regering Elmar Mammadyarov Done at Baku, this 10th day of February 2016, in duplicate in the Swedish, Azerbaijani and English languages, all three texts being equally authentic. In case of divergence in interpretation between the texts the English text shall prevail. For the Government of the Kingdom of Sweden Margot Wallstr�m For the Government of the Republic of Azerbaijan Elmar Mammadyarov </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 2016:928 Protokoll Vid undertecknandet av avtalet mellan Konungariket Sveriges regering och Republi- ken Azerbajdzjans regering f�r undvikande av dubbelbeskattning och f�rhindrande av skatte- flykt betr�ffande skatter p� inkomst, har under- tecknade kommit �verens om att f�ljande ska utg�ra en integrerande del av avtalet: Med h�nvisning till artikel 1 S�vitt avser svensk skatt ska inkomst som f�rv�rvas av eller genom en person vars in- komst enligt svensk lagstiftning �r f�rem�l f�r del�garbeskattning, anses f�rv�rvad av en per- son med hemvist i en av de avtalsslutande sta- terna till den del som inkomsten, enligt skatte- lagstiftningen i denna stat, behandlas som in- komst hos en person med hemvist i staten i fr�ga. Med h�nvisning till artikel 2 Avgifterna eller skatterna betalade enligt svensk social-f�rs�kringslagstiftning och enligt best�mmelserna i lagen (1994:1920) om all- m�n l�neavgift, lagen (1990:659) om s�rskild l�neskatt p� vissa f�rv�rvsinkomster och lagen (1991:687) om s�rskild l�neskatt p� pensions- kostnader eller liknande avgift eller skatt som p�f�rs efter dagen f�r undertecknande av kon- ventionen, omfattas inte av konventionen. Med h�nvisning till artikel 5 Vid till�mpning av punkt 2 f) inneb�r orden installation eller konstruktion varje slags sta- digvarande plats f�r aff�rsverksamhet som an- v�nds f�r utforskning av naturresurser, �ven om en s�dan stadigvarande plats �r ett fartyg eller en b�t. Med h�nvisning till artikel 8 Best�mmelserna i punkt 1 till�mpas p� in- komst som f�rv�rvas av luftfartskonsortiet Protocol At the signing of the Convention between the Government of the Kingdom of Sweden and the Government of the Republic of Azerbaijan for the avoidance of double taxa- tion and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed that the following shall form an integral part of the Convention: With reference to Article 1 For the purposes of Swedish tax, in the case of an item of income derived by or through a person that is fiscally transparent under Swed- ish law, such item shall be considered to be de- rived 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. With reference to Article 2 The fees or taxes paid under the Swedish So- cial Security Legislation and according to the provisions of the Act (1994:1920) on General salary fees, the Act (1990:659) on Special sal- ary tax on earned income and the Act (1991:687) on Special salary tax on pension costs or any similar fee or tax which is imposed after the date of signature of the Convention, are not covered by the Convention. With reference to Article 5 For the application of subparagraph (f) of paragraph 2, it is understood that the words installation or structure mean any kind of fixed place of business used for the exploration of natural resources even if such fixed place is a ship or a boat. With reference to Article 8 With respect to profits derived by the air transport consortium Scandinavian Airlines </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 2016:928 Scandinavian Airlines System (SAS) men endast i fr�ga om den del av inkomsten som motsvarar den andel av konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. Med h�nvisning till artikel 13 Best�mmelserna i punkt 3 till�mpas i fr�ga om vinst som f�rv�rvas av luftfartskonsortiet Scandinavian Airlines System (SAS), men en- dast i fr�ga om den del av vinsten som motsva- rar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. Med h�nvisning till artikel 15 Om person med hemvist i Sverige uppb�r er- s�ttning f�r arbete som utf�rs ombord p� ett luftfartyg som anv�nds i internationell trafik av luftfartskonsortiet Scandinavian Airlines Sys- tem (SAS), beskattas s�dan ers�ttning endast i Sverige. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta protokoll. Som skedde i Baku den 10 februari 2016, i tv� exemplar p� svenska, azerbajdzjanska och engelska spr�ken, varvid samtliga tre texter har samma giltighet. I h�ndelse av skiljaktigheter mellan texterna ska den engelska texten ha f�- retr�de. F�r Konungariket Sveriges regering Margot Wallstr�m F�r Republiken Azerbajdzjans regering Elmar Mammadyarov 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. With reference to Article 13 With respect to gains derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of paragraph 3 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. With reference to Article 15 Where a resident of Sweden derives remu- neration in respect of an employment exercised aboard an aircraft operated in international traf- fic by the air transport consortium Scandina- vian Airlines System (SAS), such remunera- tion shall be taxable only in Sweden. In witness whereof the undersigned being duly authorized thereto have signed this Proto- col. Done at Baku, this 10th day of February 2016, in duplicate in the Swedish, Azerbaijani and English languages, all three texts being equally authentic. In case of divergence in interpretation between the texts the English text shall prevail. For the Government of the Kingdom of Sweden Margot Wallstr�m For the Government of the Republic of Azerbaijan Elmar Mammadyarov </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"/> Wolters Kluwer Elanders Sverige AB, 2016 </div> </div>

Svensk f�rfattningssamling

Lag
om skatteavtal mellan Sverige och Azerbajdzjan;

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 som Sverige och Azerbajdzjan
undertecknade den 10 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, azerbajdzjanska 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, p� skatt som tas ut f�r beskattnings�r som b�r-

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

P� regeringens v�gnar

STEFAN L�FVEN

Magdalena Andersson
(Finansdepartementet)

1 Prop. 2015/16:172, bet. 2016/17:SkU3, rskr. 2016/17:11.

SFS 2016:928

Utkom fr�n trycket
den 1 november 2016

SFS 2016:928

Bilaga

Avtal mellan Konungariket Sveriges rege-
ring och Republiken Azerbajdzjans rege-
ring f�r undvikande av dubbelbeskattning
och f�rhindrande av skatteflykt betr�f-
fande skatter p� inkomst

Konungarikets Sveriges regering och Repu-

bliken Azerbajdzjans regering, som �nskar
ing� ett avtal f�r undvikande av dubbelbeskatt-
ning och f�rhindrande av skatteflykt betr�f-
fande skatter p� inkomst, har kommit �verens
om f�ljande:

Artikel 1

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har

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

Artikel 2

Skatter som omfattas av avtalet

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

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

2. Med skatter p� inkomst f�rst�s alla skatter

som tas ut p� inkomst i dess helhet eller p� de-
lar av inkomst, d�ri inbegripet skatter p� vinst
p� grund av �verl�telse av l�s eller fast egen-
dom, skatt p� den totala l�nesumman som
utbetalas av f�retag samt skatter p� v�rde-
stegring.

3. De f�r n�rvarande utg�ende skatter p�

vilka detta avtal till�mpas �r s�rskilt:

a) i Azerbajdzjan:
1) vinstskatten f�r juridiska personer,
2) inkomstskatten p� fysiska personer,
(i det f�ljande ben�mnd azerbajdzjansk

skatt)

b) i Sverige:

Convention between the Government of the
Kingdom of Sweden and the Government of
the Republic of Azerbaijan for the avoid-
ance of double taxation and the prevention
of fiscal evasion with respect to taxes on
income

The Government of the Kingdom of Sweden

and the Government of the Republic of Azer-
baijan, desiring to conclude a Convention for
the avoidance of double taxation and the pre-
vention of fiscal evasion with respect to taxes
on income, have agreed as follows:

Article 1

Personal scope

This Convention shall apply to persons who

are residents of one or both of the Contracting
States.

Article 2

Taxes covered

1. This Convention shall apply to taxes on

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

2. There shall be regarded as taxes on in-

come all taxes imposed on total income, or on
elements of income, including taxes on gains
from the alienation of movable or immovable
property, taxes on the total amounts of wages
or salaries paid by enterprises, as well as taxes
on capital appreciation.

3. The existing taxes to which this Conven-

tion shall apply are in particular:

(a) in Azerbaijan:
(i) the tax on profit of legal persons; and
(ii) the income tax on physical persons
(hereinafter referred to as Azerbaijani

tax);

(b) in Sweden:

SFS 2016:928

1) den statliga inkomstskatten,

2) kupongskatten,

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

lands bosatta,

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

lands bosatta artister m.fl., och

5) den kommunala inkomstskatten,

(i det f�ljande ben�mnd svensk skatt).
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 f�r n�rvarande utg�ende
skatterna. De beh�riga myndigheterna i de av-
talsslutande staterna ska meddela varandra de
v�sentliga �ndringar som gjorts i respektive
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) Azerbajdzjan avser Republiken Azer-

bajdzjans territorium, inklusive den del av Kas-
piska havet som tillh�r Republiken Azerbajd-
zjan, luftrummet ovanf�r Republiken Azer-
bajdzjan inom vilket Republiken Azerbajdzjan
ut�var sina suver�na r�ttigheter och jurisdik-
tion med avseende p� dess underlag, havsbot-
ten och naturtillg�ngar, och andra omr�den
som har blivit eller h�refter kommer att bli
fastslagna i enlighet med azerbajdzjansk lag-
stiftning och folkr�ttens regler;

b) Sverige avser Konungariket Sverige

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

(i) the national income tax (den statliga

inkomstskatten);

(ii) the withholding tax on dividends

(kupongskatten);

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

s�rskilda inkomstskatten f�r utomlands
bosatta);

(iv) the income tax on non-resident artistes

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

(v) the municipal income tax (den kommu-

nala inkomstskatten)

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

identical or substantially similar taxes which
are imposed after the date of signature of the
Convention in addition to, or in place of, the
existing taxes. The competent authorities of the
Contracting States shall notify each other of
any substantial changes which have been made
in their respective taxation laws.

Article 3

General definitions

1. For the purposes of this Convention,

unless the context otherwise requires:

(a) the term Azerbaijan means the territory

of the Republic of Azerbaijan, including the
Caspian Sea (Lake) sector belonging to the Re-
public of Azerbaijan, the air space above the
Republic of Azerbaijan, within which the sov-
ereign rights and jurisdiction of the Republic of
Azerbaijan is implemented in respect to sub-
soil, sea bed and natural resources, and any
other area which has been or may hereinafter
be determined in accordance with the legisla-
tion of the Republic of Azerbaijan and interna-
tional law;

(b) the term Sweden means the Kingdom

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

SFS 2016:928

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

c) en avtalsslutande stat och den andra

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

d) person inbegriper fysisk person, bolag

och annan sammanslutning. Ett handelsbolag
eller ett joint venture som bildats enligt azer-
bajdzjansk lagstiftning och som vid beskatt-
ningen behandlas som skattesubjekt enligt
azerbajdzjansk lagstiftning, behandlas som
person vid till�mpningen av detta avtal;

e) bolag avser juridisk person eller annan

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

f) f�retag i avtalsslutande stat och f�retag

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

g) internationell trafik avser transport med

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

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

avtalsslutande stat,

2) juridisk person, handelsbolag eller annan

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

i) beh�rig myndighet avser:
1) i Azerbajdzjan, skattedepartementet och

finansdepartementet,

2) i Sverige, finansminstern, dennes befull-

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

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

international law exercises sovereign rights or
jurisdiction;

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

(d) the term person includes an individual,

a company and any other body of persons. A
partnership or a joint venture deriving its status
from Azerbaijan law which is treated as a taxa-
ble unit under the law of Azerbaijan shall be
treated as a person for the purposes of this
Convention;

(e) the term company means any body

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

(f) the terms enterprise of a Contracting

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

(g) the term international traffic means

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

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

of a Contracting State;

(ii) any legal person, partnership or associa-

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

(i) the term competent authority means:
(i) in Azerbaijan, the Ministry of Taxes and

the Ministry of Finance;

(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.

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

SFS 2016:928

uttrycket har enligt till�mplig skattelagstiftning
i denna stat �ger f�retr�de framf�r den bety-
delse uttrycket ges i annan lagstiftning i denna
stat.

Artikel 4

Hemvist

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

trycket person med hemvist i en avtalsslu-
tande stat person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p� grund av do-
micil, bos�ttning, plats f�r f�retagsledning,
plats f�r bolagsbildning eller annan liknande
omst�ndighet och innefattar ocks� denna stat,
dess offentligr�ttsliga organ eller institutioner,
administrativa territoriella underavdelningar
eller lokala myndigheter. Detta uttryck inbegri-
per emellertid inte person som �r skattskyldig i
denna stat endast f�r inkomst fr�n k�lla i denna
stat.

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
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

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

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

eller om han inte �r medborgare i n�gon av
dem, ska de beh�riga myndigheterna i de

tax laws of that State prevailing over a mean-
ing given to the term under other laws of that
State.

Article 4

Resident

1. For the purposes of this Convention, the

term resident of a Contracting State means
any person who, under the laws of that State, is
liable to tax therein by reason of his domicile,
residence, place of management, place of in-
corporation or any other criterion of a similar
nature, and also includes that State, any gov-
ernmental body or agency, administrative terri-
torial subdivision or local authority thereof.
This term, however, does not include any per-
son who is liable to tax in that State in respect
only of income from sources in that State.

2. Where by reason of the provisions of par-

agraph 1 an individual is a resident of both
Contracting States, then his status shall be
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
either State, he shall be deemed to be a resident
only of the State in which he has an habitual
abode;

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

SFS 2016:928

avtalsslutande 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 s�ka avg�ra fr�gan genom
�msesidig �verenskommelse.

Artikel 5

Fast driftst�lle

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

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

2. Uttrycket fast driftst�lle innefattar

s�rskilt:

a) plats f�r f�retagsledning,
b) filial,
c) kontor,
d) fabrik,
e) verkstad,
f) installation eller konstruktion f�r utforsk-

ning av naturtillg�ngar, och

g) gruva, olje- eller gask�lla, stenbrott eller

annan plats f�r utvinning av naturtillg�ngar.

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

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

4. Tillhandah�llandet av tj�nster, inklusive

konsulttj�nster, i en avtalsslutande stat av ett
f�retag genom anst�llda eller annan personal
som anlitas av f�retaget f�r s�dant �ndam�l ut-
g�r fast driftst�lle endast om denna verksamhet
p�g�r (s�vitt avser samma eller sammanh�ng-
ande projekt) inom denna stat under mer �n sex
m�nader under en tolvm�nadersperiod.

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

denna artikel anses uttrycket fast driftst�lle
inte innefatta:

by mutual agreement.

3. Where by reason of the provisions of par-

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

Article 5

Permanent establishment

1. For the purposes of this Convention, the

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

2. The term permanent establishment

includes especially:

(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) an installation or structure for the explo-

ration of natural resources; and

(g) a mine, an oil or gas well, a quarry or any

other place of extraction of natural resources.

3. A building site or a construction, assem-

bly or installation project, or supervisory activ-
ities in connection therewith constitutes a per-
manent establishment only if such site, project
or activities last for a period of more than
twelve months.

4. The furnishing of services, including con-

sultancy services, in a Contracting State by an
enterprise through its employees or other per-
sonnel engaged by the enterprise for such pur-
pose, constitutes a permanent establishment
only if such activities continue (for the same or
connected project) within that State for more
than six months within any twelve month
period.

5. Notwithstanding the preceding provi-

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

SFS 2016:928

a) anv�ndningen av anordningar uteslutande

f�r lagring, utst�llning eller utl�mnande av f�-
retaget tillh�riga varor, men endast i den ut-
str�ckning s�dan anv�ndning av anordningar
inte innefattar f�rs�ljning av varor,

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

lager uteslutande f�r lagring, utst�llning eller
utl�mnande, men endast i den utstr�ckning s�-
dant innehav inte innefattar f�rs�ljning av
varor,

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

lager uteslutande f�r bearbetning eller f�r�d-
ling genom 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 af-

f�rsverksamhet uteslutande f�r att f�r f�retaget
bedriva annan verksamhet av f�rberedande
eller bitr�dande art,

f) innehavet av stadigvarande plats f�r af-

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

6. Om en person som inte �r s�dan obero-

ende representant p� vilken punkt 7 till�mpas
�r verksam i en avtalsslutande stat f�r ett f�re-
tag i den andra avtalsslutande staten och i den
f�rstn�mnda staten har och d�r regelm�ssigt
anv�nder fullmakt att sluta avtal i f�retagets
namn, anses detta f�retag utan hinder av be-
st�mmelserna i punkterna 1 och 2 ha fast
driftst�lle i den f�rstn�mnda staten betr�ffande
varje verksamhet som personen bedriver f�r f�-
retaget. Detta g�ller dock inte, om den verk-
samhet som personen bedriver �r begr�nsad till
s�dan som anges i punkt 5 och som, om den be-
drevs fr�n en stadigvarande plats f�r aff�rs-
verksamhet, inte skulle g�ra denna stadigva-

(a) the use of facilities solely for the purpose

of storage, display or delivery of goods or mer-
chandise belonging to the enterprise but only to
the extent that such use of facilities does not
include the sale of goods or merchandise;

(b) the maintenance of a stock of goods or

merchandise belonging to the enterprise solely
for the purpose of storage, display or delivery
but only to the extent that such maintenance
does not include the sale of goods or merchan-
dise;

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 sub-paragraphs (a) to (e), pro-
vided that the overall activity of the fixed place
of business resulting from this combination is
of a preparatory or auxiliary character.

6. Notwithstanding the provisions of para-

graphs 1 and 2, where a person other than an
agent of an independent status to whom para-
graph 7 applies is acting in a Contracting
State on behalf of an enterprise of the other
Contracting State, that enterprise shall be
deemed to have a permanent establishment in
the first mentioned Contracting State in respect
of any activities which that person undertakes
for the enterprise, if such a person has and ha-
bitually exercises in that State an authority to
conclude contracts in the name of the enter-
prise, unless the activities of such person are
limited to those mentioned in paragraph 5
which, if exercised through a fixed place of

SFS 2016:928

rande plats f�r aff�rsverksamhet till fast drift-
st�lle enligt best�mmelserna i n�mnda punkt.

7. F�retag i en avtalsslutande stat anses inte

ha fast driftst�lle i den andra avtalsslutande sta-
ten endast p� den grund att f�retaget bedriver
aff�rsverksamhet i denna andra stat genom f�r-
medling av m�klare, kommission�r eller annan
oberoende representant, under f�ruts�ttning att
s�dan person d�rvid bedriver sin sedvanliga af-
f�rsverksamhet. Om en s�dan representants
verksamhet ut�vas uteslutande eller n�stan ute-
slutande f�r f�retaget anses han inte vara en s�-
dan oberoende representant som avses i denna
punkt.

8. Den omst�ndigheten att ett bolag med

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

Artikel 6

Inkomst av fast egendom

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

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

2. Uttrycket fast egendom har den bety-

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

business, would not make this fixed place of
business a permanent establishment under the
provisions of that paragraph.

7. An enterprise of a Contracting State shall

not be deemed to have a permanent establish-
ment in the other Contracting State merely be-
cause it carries on business in that other State
through a broker, general commission agent or
any other agent of an independent status, pro-
vided that such persons are acting in the ordi-
nary course of their business. However, if the
activities of the agent are carried out wholly or
almost wholly for the enterprise he shall not be
considered to be an agent of an independent
status for the purposes of this paragraph.

8. 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.

SFS 2016:928

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

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

4. Best�mmelserna i punkterna 1 och 3

till�mpas �ven p� inkomst av fast egendom
som tillh�r f�retag och p� inkomst av fast
egendom som anv�nds vid sj�lvst�ndig yrkes-
ut�vning.

Artikel 7

Inkomst av r�relse

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

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

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

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

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

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

4. I den m�n en avtalsslutande stat brukat

best�mma inkomst h�nf�rlig till fast driftst�lle
p� grundval av en f�rdelning av f�retagets hela

3. The provisions of paragraph 1 shall apply

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

4. The provisions of paragraphs 1 and 3 shall

also apply to the income from immovable
property of an enterprise and to income from
immovable property used for the performance
of independent personal services.

Article 7

Business profits

1. The profits of an enterprise of a Contract-

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

2. Subject to the provisions of paragraph 3,

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

3. In determining the profits of a permanent

establishment, there shall be allowed as deduc-
tions such deductible expenses which are in-
curred for the purposes of the business of the
permanent establishment, including executive
and general administrative expenses so in-
curred, whether in the State in which the per-
manent establishment is situated or elsewhere.

4. Insofar as it has been customary in a Con-

tracting State to determine the profits to be at-
tributed to a permanent establishment on the

SFS 2016:928

inkomst p� de olika delarna av f�retaget, hind-
rar best�mmelserna i punkt 2 inte att i denna
avtalsslutande stat den skattepliktiga inkoms-
ten best�ms genom s�dant f�rfarande. Den f�r-
delningsmetod som anv�nds ska dock vara s�-
dan att resultatet �verensst�mmer med princi-
perna i denna artikel.

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

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

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

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

7. 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. Vid till�mpningen av denna artikel inklu-

derar inkomst fr�n anv�ndningen av skepp
eller luftfartyg i internationell trafik:

a) inkomst som f�rv�rvas genom uthyrning

av obemannade skepp eller luftfartyg, i interna-
tionell trafik, och

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

ning, underh�ll eller uthyrning av containrar i
internationell trafik (d�ri inbegripet sl�pvagnar
och annan utrustning f�r transport av contain-
rar) som anv�nds f�r transport av gods eller
varor,

d�r s�dan uthyrning eller s�dan anv�ndning,

underh�ll eller uthyrning �r av underordnad

basis of an apportionment of the total profits of
the enterprise to its various parts, nothing in
paragraph 2 shall preclude that Contracting
State from determining the profits to be taxed
by such an apportionment as may be custom-
ary; the method of apportionment adopted
shall, however, be such that the result shall be
in accordance with the principles contained in
this Article.

5. No profits shall be attributed to a perma-

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

6. For the purposes of the preceding para-

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

7. 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. For the purposes of this Article, profits

from the operation of ships or aircraft in inter-
national traffic include:

(a) profits from the rental on a bareboat basis

of ships or aircraft in international traffic; and

(b) profits from the use, maintenance or

rental of containers in international traffic (in-
cluding trailers and related equipment for the
transport of containers) used for the transport
of goods or merchandise;

where such rental or such use, maintenance

or rental, as the case may be, is incidental to

SFS 2016:928

betydelse i f�rh�llande till anv�ndning av
skepp eller luftfartyg i internationell trafik.

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

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

Artikel 9

F�retag med intressegemenskap

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

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

b) samma personer direkt eller indirekt del-

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

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

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

2. I fall d� en avtalsslutande stat i inkomsten

f�r ett f�retag i denna stat inr�knar och i
�verensst�mmelse d�rmed beskattar inkomst,
f�r vilken ett f�retag i den andra avtalsslutande
staten beskattats i denna andra stat, samt den
s�lunda inr�knade inkomsten �r s�dan som
skulle ha tillkommit f�retag i den f�rstn�mnda
staten om de villkor som avtalats mellan f�re-
tagen hade varit s�dana som skulle ha avtalats
mellan av varandra oberoende f�retag, ska
denna andra stat genomf�ra vederb�rlig juste-
ring av det skattebelopp som p�f�rts inkomsten
d�r. Vid s�dan justering iakttas �vriga best�m-
melser i detta avtal och de beh�riga myndighe-
terna i de avtalsslutande staterna �verl�gger

the operation of ships or aircraft in interna-
tional traffic.

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 par-

ticipates directly or indirectly in the manage-
ment, control or capital of an enterprise of the
other Contracting State, or

(b) the same persons participate directly or

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

and in either case conditions are made or im-

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

2. Where a Contracting State includes in the

profits of an enterprise of that State and taxes
accordingly profits on which an enterprise of
the other Contracting State has been charged to
tax in that other State and the profits so in-
cluded are profits which would have accrued to
the enterprise of the first-mentioned State if the
conditions made between the two enterprises
had been those which would have been made
between independent enterprises, then that
other State shall make an appropriate adjust-
ment to the amount of the tax charged therein
on those profits. In determining such adjust-
ment, due regard shall be had to the other pro-
visions of this Convention and the competent

SFS 2016:928

vid behov med varandra.

Artikel 10

Utdelning

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

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

2. Utdelningen f�r emellertid beskattas �ven

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

a) 5 procent av utdelningens bruttobelopp

om den som har r�tt till utdelningen �r ett bolag
(med undantag f�r handelsbolag) som direkt
innehar minst 20 procent av det utbetalande
bolagets kapital och som har investerat mer �n
200 000 euro eller motsvarande summa i de
avtalslutande staternas nationella valutor,

b) 15 procent av utdelningens bruttobelopp i

�vriga fall.

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 det bolag som betalar utdelningen har
hemvist, fr�n d�r bel�get fast driftst�lle eller
ut�var sj�lvst�ndig yrkesverksamhet i denna
andra stat fr�n d�r bel�gen stadigvarande an-
ordning, samt den andel p� grund av vilken ut-
delningen betalas �ger verkligt samband med

authorities of the Contracting States shall if
necessary consult each other.

Article 10

Dividends

1. Dividends paid by a company which is a

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

2. However, such dividends may also be

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

(a) 5 per cent of the gross amount of the div-

idends if the beneficial owner is a company
(other than a partnership) which holds directly
at least 20 per cent of the capital of the com-
pany paying the dividends and the participation
in that company exceeds 200 000 Euros or its
equivalent in the national currencies of the
Contracting States;

(b) 15 per cent of the gross amount of the

dividends in all other cases.

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, or performs in that
other State independent personal services from
a fixed base situated therein, and the holding in
respect of which the dividends are paid is

SFS 2016:928

det fasta driftst�llet eller den stadigvarande an-
ordningen. I s�dant fall till�mpas best�mmel-
serna i artikel 7 respektive artikel 14.

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 eller stadigva-
rande anordning 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.

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�ntan f�r emellertid beskattas �ven i den

avtalsslutande stat fr�n vilken den h�rr�r, en-
ligt 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
8 procent av r�ntans bruttobelopp.

3. Utan hinder av best�mmelserna i punkt 2

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

a) utbetalaren eller mottagaren av r�ntan �r,

eller l�net f�r vilket r�ntan betalas �r garanterat
av, en avtalsslutande stat, dess offentligr�tts-
liga organ, administrativa territoriella underav-

effectively connected with such permanent
establishment or fixed base. In such case the
provisions of Article 7 or Article 14, as the
case may be, shall apply.

5. Where a company which is a resident of a

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

Article 11

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, such interest may also be taxed

in the Contracting State in which it arises and
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 8 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, or the loan in respect of which the interest is
paid is guaranteed by, the Contracting State
itself, a statutory body, an administrative terri-

SFS 2016:928

delning eller lokala myndighet eller centralban-
ken i en avtalsslutande stat,

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

godk�nts av regeringen i den avtalsslutande
stat d�r utbetalaren av r�ntan har hemvist,

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

viljats eller garanterats av Styrelsen f�r inter-
nationellt utvecklingssamarbete (SIDA), AB
Svensk Exportkredit (SEK), Swedfund Interna-
tional AB, Exportkreditn�mnden, Republiken
Azerbajdzjans statliga oljefond eller av en an-
nan institution av offentligr�ttslig karakt�r vars
syfte �r 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. Straffav-
gift 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 eller ut�var sj�lvst�ndig yrkesverk-
samhet i denna andra stat fr�n d�r bel�gen sta-
digvarande anordning, samt den fordran f�r
vilken r�ntan betalas �ger verkligt samband
med det fasta driftst�llet eller den stadigva-
rande anordningen. I s�dant fall till�mpas be-
st�mmelserna i artikel 7 respektive artikel 14.

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, vare sig han har hemvist i en av-
talsslutande stat eller inte, i en avtalsslutande

torial subdivision or a local authority thereof or
the Central Bank of a Contracting State;

(b) the interest is paid in respect of a loan

which has been approved by the Government
in the Contracting State where the payer of the
interest is a resident;

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 (Ex-
portkreditn�mnden), the State Oil Fund of the
Republic of Azerbaijan or any other institution
of a public character with the objective to pro-
mote 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
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, or per-
forms in that other State independent personal
services from a fixed base situated therein, and
the debt-claim in respect of which the interest
is paid is effectively connected with such per-
manent establishment or fixed base. In such
case the provisions of Article 7 or Article 14,
as the case may be, 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

SFS 2016:928

stat har fast driftst�lle eller stadigvarande an-
ordning i samband varmed den skuld uppkom-
mit p� vilken r�ntan betalas, och r�ntan belas-
tar det fasta driftst�llet eller den stadigvarande
anordningen, anses r�ntan h�rr�ra fr�n den stat
d�r det fasta driftst�llet eller den stadigvarande
anordningen finns.

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

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

Artikel 12

Royalty

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

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

2. Royaltyn f�r emellertid �ven beskattas i

den avtalsslutande stat fr�n vilken den h�rr�r,
enligt lagstiftningen i denna stat, men om mot-
tagaren har r�tt till royaltyn f�r skatten inte
�verstiga:

a) 5 procent av royaltyns bruttobelopp om

royaltyn avser betalning f�r nyttjande eller
r�tten att nyttja patent, varum�rke, m�nster
eller modell, ritning, hemligt recept eller hem-
lig tillverkningsmetod, eller f�r upplysning om
erfarenhetsr�n av industriell, kommersiell eller
vetenskaplig natur.

b) 10 procent av royaltyns bruttobelopp i

�vriga fall.

a permanent establishment or a fixed base in
connection with which the indebtedness on
which the interest is paid was incurred, and
such interest is borne by such permanent estab-
lishment or fixed base, then such interest shall
be deemed to arise in the State in which the
permanent establishment or fixed base 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
Convention.

Article 12

Royalties

1. Royalties arising in a Contracting State

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

2. However, such royalties may also be

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

(a) 5 per cent of the gross amount of royal-

ties paid for the use of, or the right to use, any
patent, trade mark, design or model, plan,
secret formula or process, or for information
concerning industrial, commercial or scientific
experience;

(b) 10 per cent of the gross amount of the

royalties in all other cases.

SFS 2016:928

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 el-
ler hemlig tillverkningsmetod eller f�r upplys-
ning om erfarenhetsr�n av industriell, kommer-
siell 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 eller ut�var sj�lvst�ndig yrkes-
verksamhet i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den r�ttighet
eller egendom i fr�ga om vilken royaltyn beta-
las �ger verkligt samband med det fasta drift-
st�llet eller den stadigvarande anordningen. I
s�dant fall till�mpas best�mmelserna i artikel 7
respektive artikel 14.

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, vare sig han har hemvist i
en avtalsslutande stat eller inte, i en avtalsslu-
tande stat har fast driftst�lle eller stadigvarande
anordning i samband med vilken skyldigheten
att betala royaltyn uppkommit, och royaltyn
belastar det fasta driftst�llet eller den stadigva-
rande anordningen, anses royaltyn h�rr�ra fr�n
den stat d�r det fasta driftst�llet eller den
stadigvarande anordningen finns.

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

mellan utbetalaren och den som har r�tt till
royaltyn eller mellan dem b�da och annan per-
son royaltybeloppet, med h�nsyn till det nytt-
jande, den r�ttighet eller den upplysning f�r
vilken royaltyn betalas, �verstiger det belopp
som skulle ha avtalats mellan utbetalaren och
den som har r�tt till royaltyn om s�dana f�rbin-
delser inte f�relegat, till�mpas best�mmelserna

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
permanent establishment situated therein, or
performs in that other State independent per-
sonal services from a fixed base situated
therein, and the right or property in respect of
which the royalties are paid is effectively con-
nected with such permanent establishment or
fixed base. In such case the provisions of Arti-
cle 7 or Article 14, as the case may be, shall
apply.

5. Royalties shall be deemed to arise in a

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

6. Where, by reason of a special relationship

between the payer and the beneficial owner or
between both of them and some other person,
the amount of the royalties, having regard to
the use, right or information for which they are
paid, exceeds the amount which would have
been agreed upon by the payer and the benefi-
cial owner in the absence of such relationship,
the provisions of this Article shall apply only

SFS 2016:928

i denna artikel endast p� sistn�mnda belopp. I
s�dant fall beskattas �verskjutande belopp en-
ligt lagstiftningen i vardera avtalsslutande sta-
ten med iakttagande av �vriga best�mmelser i
detta avtal.

Artikel 13

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, eller p� grund av avyttring av an-
delar i ett bolag vars tillg�ngar huvudsakligen
best�r av s�dan egendom, f�r beskattas i denna
andra stat.

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

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

3. Vinst som person med hemvist i en avtals-

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

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

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

5. Vinst p� grund av �verl�telse av till-

g�ngar, som f�rv�rvas av en fysisk person som
har haft hemvist i en avtalsslutande stat och f�tt
hemvist i den andra avtalsslutande staten, f�r
utan hinder av best�mmelserna i punkt 4 be-

to the last-mentioned amount. In such case, the
excess part of the payments shall remain tax-
able 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, or from the aliena-
tion of shares in a company the assets of which
consist principally of such property, may be
taxed in that other State.

2. Gains from alienation of movable prop-

erty forming part of the business property of a
permanent establishment which an enterprise
of a Contracting State has in the other Con-
tracting State or of movable property pertain-
ing to a fixed base available to a resident of a
Contracting State in the other Contracting State
for the purpose of performing independent per-
sonal services, including such gains from the
alienation of such a permanent establishment
(alone or with the whole enterprise) or of such
fixed base, 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.

4. Gains from the alienation of any property

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

5. Notwithstanding the provisions of para-

graph 4, gains from the alienation of any prop-
erty derived by an individual who has been a
resident of a Contracting State and who has be-
come a resident of the other Contracting State,

SFS 2016:928

skattas i den f�rstn�mnda staten om �verl�tel-
sen av tillg�ngarna intr�ffar vid n�got tillf�lle
under de fem �r som f�ljer n�rmast efter den
tidpunkt d� personen upph�rt att ha hemvist i
den f�rstn�mnda staten.

Artikel 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som en fysisk person med hem-

vist i en avtalsslutande stat f�rv�rvar genom att
ut�va fritt yrke eller annan sj�lvst�ndig verk-
samhet, beskattas endast i denna stat. S�dan in-
komst f�r emellertid �ven beskattas i den andra
avtalsslutande staten om:

a) den fysiska personens vistelse i den andra

avtalsslutande staten varar under en tidsperiod
eller tidsperioder som sammanlagt �verstiger
183 dagar under en tolvm�nadersperiod, men
endast s� stor del av den som �r h�nf�rlig till
verksamheten som ut�vats i denna andra stat,
eller

b) den fysiska personen har en stadigvarande

anordning i den andra avtalsslutande staten,
som regelm�ssigt st�r till hans f�rfogande f�r
att ut�va verksamheten, men endast s� stor del
av den som �r h�nf�rlig till denna stadig-
varande anordning.

2. Uttrycket fritt yrke inbegriper s�rskilt

sj�lvst�ndig vetenskaplig, litter�r, konstn�rlig,
uppfostrings- eller undervisningsverksamhet
samt s�dan sj�lvst�ndig verksamhet som l�-
kare, advokater, ingenj�rer, arkitekter, tandl�-
kare och revisorer ut�var.

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

18 och 19 f�ranleder annat, beskattas l�n och
annan liknande ers�ttning, som person med
hemvist i en avtalsslutande stat uppb�r p�
grund av anst�llning, endast i denna stat, s�-
vida inte arbetet utf�rs i den andra avtalsslu-
tande staten. Om arbetet utf�rs i denna andra

may be taxed in the first-mentioned State if the
alienation of the property occurs at any time
during the five years next following the date on
which the individual has ceased to be a resident
of the first-mentioned State.

Article 14

Independent personal services

1. Income derived by an individual who is a

resident of a Contracting State in respect of
professional services or other activities of an
independent character shall be taxable only in
that State. However, such income may also be
taxed in the other Contracting State if:

(a) the individual is present in the other State

for a period or periods exceeding in the aggre-
gate 183 days in any twelve month period, but
only so much thereof as is attributable to ser-
vices performed in that other State; or

(b) the individual has a fixed base regularly

available to him in the other Contracting State
for the purpose of performing his activities, but
only so much thereof as is attributable to that
fixed base.

2. The term professional services includes

especially independent scientific, literary, artis-
tic, educational or teaching activities as well as
the independent activities of physicians,
lawyers, engineers, architects, dentists and
accountants.

Article 15

Dependent personal services

1. Subject to the provisions of Articles 16,

18 and 19, 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

SFS 2016:928

stat, f�r ers�ttning som uppb�rs f�r arbetet
beskattas 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

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

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

denna artikel f�r ers�ttning f�r arbete, som 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.

Artikel 16

Styrelsearvode

Styrelsearvode och annan liknande ers�tt-

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

Artikel 17

Artister och sportut�vare

1. Utan hinder av best�mmelserna i artik-

larna 14 och 15 f�r inkomst, som person med
hemvist i en avtalsslutande stat f�rv�rvar ge-
nom sin personliga verksamhet i den andra av-
talsslutande staten i egenskap av artist, s�som
teater- eller filmsk�despelare, radio- eller tele-

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
concerned; and

(b) the remuneration is paid by, or on behalf

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

manent establishment or a fixed base which the
employer has in the other State.

3. Notwithstanding the preceding provi-

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

Article 16

Directors' fees

Directors' fees and other similar payments

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

Article 17

Artistes and sportsmen

1. Notwithstanding the provisions of Arti-

cles 14 and 15, income derived by a resident of
a Contracting State as an artiste, such as a thea-
tre, motion picture, radio or television artiste,
or a musician, or as a sportsman, from his per-
sonal activities as such exercised in the other

SFS 2016:928

visionsartist eller musiker, eller i egenskap av
sportut�vare, beskattas i denna andra stat.

2. I fall d� inkomst genom personlig verk-

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

3. Best�mmelserna i punkterna 1 och 2 i

denna artikel till�mpas inte p� inkomst som
h�rr�r fr�n verksamhet som artist eller sportut-
�vare bedriver i en avtalsslutande stat i fall d�
bes�ket i denna stat huvudsakligen bekostas av
offentliga medel i den andra avtalsslutande sta-
ten eller dess administrativa territoriella under-
avdelningar eller lokala myndigheter. I s�dant
fall beskattas inkomsten endast i den stat d�r
artisten eller sportut�varen har hemvist.

Artikel 18

Pensioner, livr�ntor och liknande betalningar

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

betalning enligt socialf�rs�kringslagstift-
ningen och livr�nta, som h�rr�r fr�n en avtals-
slutande stat och betalas till person med hem-
vist i den andra avtalsslutande staten, f�r be-
skattas 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 19

Offentlig tj�nst

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

undantag f�r pension, som betalas av en avtals-
slutande stat, en av dess administrativa territo-

Contracting State, may be taxed in that other
State.

2. Where income in respect of personal ac-

tivities exercised by an artiste or a sportsman in
his capacity as such accrues not to the artiste or
sportsman himself but to another person, that
income may, notwithstanding the provisions of
Articles 7, 14 and 15, be taxed in the Contract-
ing State in which the activities of the artiste or
sportsman are exercised.

3. The provisions of paragraphs 1 and 2 of

this Article shall not apply to income derived
from activities performed in a Contracting
State by artistes or sportsmen if the visit to that
State is substantially supported by public funds
of the other Contracting State or an administra-
tive territorial subdivision or local authority
thereof. In such a case the income shall be tax-
able only in the State of which the artiste or
sportsman is a resident.

Article 18

Pensions, annuities and similar payments

1. Pensions and other similar remuneration,

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

2. The term annuity means a stated sum

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

Article 19

Government service

1. (a) Salaries, wages and other similar re-

muneration, other than a pension, paid by a
Contracting State or an administrative territo-

SFS 2016:928

riella underavdelningar eller lokala myndighe-
ter till fysisk person p� grund av arbete som ut-
f�rs i denna stats, underavdelnings eller myn-
dighets tj�nst, beskattas endast i denna stat.

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

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

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

f�r att utf�ra arbetet.

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

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
administrativa territoriella underavdelningar
eller lokala myndigheter.

Artikel 20

Studerande

Studerande eller aff�rspraktikant som har el-

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

Artikel 21

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 f�r inkomst av fast
egendom som avses i artikel 6 punkt 2, om
mottagaren av inkomsten har hemvist i en av-

rial subdivision or a local authority thereof to
an individual in respect of services rendered to
that State or subdivision or authority shall be
taxable only in that State.

(b) However, such salaries, wages and other

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

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

solely for the purpose of rendering the services.

2. The provisions of Articles 15, 16 and 17

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

Article 20

Students

Payments which a student or business ap-

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

Article 21

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

SFS 2016:928

talsslutande stat och bedriver r�relse i den
andra avtalsslutande staten fr�n d�r bel�get fast
driftst�lle eller ut�var sj�lvst�ndig yrkesverk-
samhet i denna andra stat fr�n d�r bel�gen sta-
digvarande anordning, samt den r�ttighet eller
egendom i fr�ga om vilken inkomsten betalas
�ger verkligt samband med det fasta driftst�llet
eller den stadigvarande anordningen. I s�dant
fall till�mpas best�mmelserna i artikel 7
respektive artikel 14.

Artikel 22

Undanr�jande av dubbelbeskattning

1. Betr�ffande Azerbajdzjan ska dubbel-

beskattning undvikas p� f�ljande s�tt:

Om person med hemvist i Azerbajdzjan f�r-

v�rvar inkomst i Sverige som i enlighet med
best�mmelserna i detta avtal �r beskattningsbar
i Sverige ska skatt p� inkomst som erlagts av
denna person i Sverige avr�knas fr�n den skatt
som uttagits p� inkomsten i Azerbajdzjan. Av-
r�kningsbeloppet ska emellertid inte �verstiga
skatten i Azerbajdzjan som bel�per p� inkomst
ber�knad i enlighet med dess lagstiftning och
skattef�reskrifter.

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 azerbajdzjansk lagstift-
ning och i enlighet med best�mmelserna i detta
avtal f�r beskattas i Azerbajdzjan, ska Sverige
med beaktande av best�mmelserna i svensk
lagstiftning betr�ffande avr�kning av utl�ndsk
skatt (�ven i den lydelse de framledes kan f�
genom att �ndras utan att den allm�nna princip
som anges h�r �ndras) fr�n den svenska skat-
ten p� inkomsten avr�kna ett belopp motsva-
rande den azerbajdzjanska skatt som erlagts p�
inkomsten.

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

var inkomst, som i enlighet med best�mmel-
serna i detta avtal beskattas endast i Azerbajd-
zjan, f�r Sverige vid fastst�llandet av skattesat-

a resident of a Contracting State, carries on
business in the other Contracting State through
a permanent establishment situated therein, or
performs in that other State independent per-
sonal services from a fixed base situated
therein, and the right or property in respect of
which the income is paid is effectively con-
nected with such permanent establishment or
fixed base. In such case the provisions of Arti-
cle 7 or Article 14, as the case may be, shall
apply.

Article 22

Elimination of double taxation

1. In the case of Azerbaijan, double taxation

shall be avoided as follows:

If a resident of Azerbaijan derives income in

Sweden which in accordance with the provi-
sions of this Convention are taxable in Sweden
the amount of paid tax on income in Sweden
will be deducted out of tax levied from that
person in respect of such income in Azerbaijan.
Such deduction, however, shall not exceed the
tax amount of Azerbaijan on income calculated
in accordance with its law and tax regulation.

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 Azerbaijan and
in accordance with the provisions of this Con-
vention may be taxed in Azerbaijan, Sweden
shall allow 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 Azerbaijani 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
Azerbaijan, Sweden may, when determining

SFS 2016:928

sen f�r svensk progressiv skatt beakta den in-
komst som ska beskattas endast i Azerbajdzjan.

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

denna punkt �r utdelning fr�n bolag med hem-
vist i Azerbajdzjan till bolag med hemvist i
Sverige undantagen fr�n svensk skatt enligt be-
st�mmelserna i svensk lagstiftning om skatte-
befrielse f�r utdelning som betalas till svenska
bolag fr�n bolag i utlandet.

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 av-
talsslutande staten, ska i denna andra stat inte
vara mindre f�rdelaktig �n beskattningen av
f�retag i denna andra stat, som bedriver verk-
samhet av samma slag.

3. Best�mmelserna i denna artikel anses inte

medf�ra skyldighet f�r en avtalsslutande stat
att medge personer med hemvist 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 medges personer med
hemvist i den egna staten.

4. 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

the graduated rate of Swedish tax, take into ac-
count the income which shall be taxable only
in Azerbaijan.

paragraph (a) of this paragraph, dividends paid
by a company which is a resident of Azerbaijan
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.

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.

3. Nothing in this Article shall be construed

as obliging a Contracting State to grant to resi-
dents of the other Contracting State any per-
sonal allowances, reliefs or reductions for taxa-
tion purposes on account of civil status or fam-
ily responsibilities which it grants to its own
residents.

4. 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-

SFS 2016:928

till person med hemvist i den andra avtalsslu-
tande staten avdragsgilla vid best�mmandet av
den beskattningsbara inkomsten f�r s�dant f�-
retag p� samma villkor som betalning till per-
son med hemvist i den f�rstn�mnda staten.

5. 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.

6. 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
detta p�verkar hans r�tt att anv�nda sig av de
r�ttsmedel som finns i dessa staters interna
r�ttsordning, l�gga fram saken f�r den beh�riga
myndigheten i den avtalsslutande stat d�r han
har hemvist eller, om fr�ga �r om till�mpning
av artikel 23 punkt 1, i den avtalsslutande stat
d�r han �r medborgare. Saken ska l�ggas fram
inom tre �r fr�n den tidpunkt d� personen i
fr�ga fick vetskap om den �tg�rd som givit
upphov till beskattning som strider mot be-
st�mmelserna i avtalet.

2. Om den beh�riga myndigheten finner in-

v�ndningen grundad men inte sj�lv kan f� till
st�nd en tillfredsst�llande l�sning, ska myndig-
heten s�ka l�sa fr�gan genom �msesidig �ver-
enskommelse med den beh�riga myndigheten i
den andra avtalsslutande staten i syfte att und-

terprise of a Contracting State to a resident of
the other Contracting State shall, for the pur-
pose of determining the taxable profits of such
enterprise, be deductible under the same condi-
tions as if they had been paid to a resident of
the first-mentioned State.

5. Enterprises of a Contracting State, the

capital of which is wholly or partly owned or
controlled, directly or indirectly, by one or
more residents of the other Contracting State,
shall not be subject in the first-mentioned State
to any taxation or any requirement connected
therewith which is other or more burdensome
than the taxation and connected requirements
to which other similar enterprises of the first-
mentioned State are or may be subjected.

6. The provisions of this Article shall, not-

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

Article 24

Mutual agreement procedure

1. Where a person considers that the actions

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

2. The competent authority shall endeavour,

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

SFS 2016:928

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 avtalet.

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.

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 administrativa territoriella
underavdelningar eller lokala myndigheter, om
beskattningen enligt denna lagstiftning inte
strider mot avtalet. Utbytet av upplysningar be-
gr�nsas inte av artiklarna 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-

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.

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 administrative territorial subdivisions
or local authorities, 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, or the determination of appeals in
relation to the taxes referred to in paragraph 1,
or the oversight of the above. Such persons or
authorities shall use the information only for
such purposes. They may disclose the informa-

SFS 2016:928

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

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

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

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

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

tion in public court proceedings or in judicial
decisions. Notwithstanding the foregoing, in-
formation received by a Contracting State may
be used for other purposes when such informa-
tion may be used for such other purposes under
the laws of both States and the competent au-
thority 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 ob-

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

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 2016:928

Artikel 26

Begr�nsning av f�rm�ner

Utan hinder av �vriga best�mmelser i detta

avtal, om

a) bolag med hemvist i en avtalsslutande stat

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

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

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

2) genom att vara huvudkontor, coordination

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

b) s�dan inkomst, i andra fall �n d� till�mp-

ning sker av den metod f�r undvikande av dub-
belbeskattning som normalt till�mpas av denna
stat, beskattas v�sentligt l�gre enligt lagstift-
ningen i denna stat �n inkomst fr�n liknande
verksamhet som bedrivs inom denna stat eller
genom att vara huvudkontor, coordination cen-
tre eller liknande enhet som tillhandah�ller
administrativa eller andra tj�nster till en grupp
av bolag som bedriver r�relse i denna stat,

ska de best�mmelser i detta avtal som med-

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

Artikel 27

Medlemmar av diplomatisk beskickning och
konsulat

Best�mmelserna i detta avtal ber�r inte de

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

Article 26

Limitations of benefits

Notwithstanding any other provisions of this

Convention, where

(a) a company that is a resident of a Con-

tracting 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) except for the application of the method

of elimination of double taxation normally ap-
plied by that State, such income would bear a
significantly lower tax under the laws of that
State than income from similar activities car-
ried 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
apply to the income of such company and to
the dividends paid by such company.

Article 27

Members of diplomatic missions and consular
posts

Nothing in this Convention shall affect the

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

SFS 2016:928

Artikel 28

Ikrafttr�dande

1. De avtalsslutande staterna ska skriftligen

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

2. Avtalet tr�der i kraft den trettionde dagen

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

a) i 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, 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 29

Upph�rande

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

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

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

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

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

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

Till bekr�ftelse h�rav har undertecknade,

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

Article 28

Entry into force

1. The Contracting States shall notify each

other in writing, through diplomatic channels,
that the procedures required by their domestic
laws for entry into force of this Convention
have been complied with.

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, 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 29

Termination

This Convention shall remain in force until

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

(a) in respect of taxes withheld at source, for

amounts paid or credited on or after the first
day of January of the year next following the
end of the six month period;

(b) in respect of other taxes on income, 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
Convention.

SFS 2016:928

Som skedde i Baku den 10 februari 2016, i

tv� exemplar p� svenska, azerbajdzjanska och
engelska spr�ken, varvid samtliga tre texter har
samma giltighet. I h�ndelse av skiljaktigheter
mellan texterna ska den engelska texten ha
f�retr�de.

F�r Konungariket Sveriges regering

Margot Wallstr�m

F�r Republiken Azerbajdzjans regering

Elmar Mammadyarov

Done at Baku, this 10th day of February

2016, in duplicate in the Swedish, Azerbaijani
and English languages, all three texts being
equally authentic. In case of divergence in
interpretation between the texts the English
text shall prevail.

For the Government of the Kingdom of
Sweden

Margot Wallstr�m

For the Government of the Republic of
Azerbaijan

Elmar Mammadyarov

SFS 2016:928

Protokoll

Vid undertecknandet av avtalet mellan

Konungariket Sveriges regering och Republi-
ken Azerbajdzjans regering f�r undvikande av
dubbelbeskattning och f�rhindrande av skatte-
flykt betr�ffande skatter p� inkomst, har under-
tecknade kommit �verens om att f�ljande ska
utg�ra en integrerande del av avtalet:

Med h�nvisning till artikel 1

S�vitt avser svensk skatt ska inkomst som

f�rv�rvas av eller genom en person vars in-
komst enligt svensk lagstiftning �r f�rem�l f�r
del�garbeskattning, anses f�rv�rvad av en per-
son med hemvist i en av de avtalsslutande sta-
terna till den del som inkomsten, enligt skatte-
lagstiftningen i denna stat, behandlas som in-
komst hos en person med hemvist i staten i
fr�ga.

Med h�nvisning till artikel 2

Avgifterna eller skatterna betalade enligt

svensk social-f�rs�kringslagstiftning och enligt
best�mmelserna i lagen (1994:1920) om all-
m�n l�neavgift, lagen (1990:659) om s�rskild
l�neskatt p� vissa f�rv�rvsinkomster och lagen
(1991:687) om s�rskild l�neskatt p� pensions-
kostnader eller liknande avgift eller skatt som
p�f�rs efter dagen f�r undertecknande av kon-
ventionen, omfattas inte av konventionen.

Med h�nvisning till artikel 5

Vid till�mpning av punkt 2 f) inneb�r orden

installation eller konstruktion varje slags sta-
digvarande plats f�r aff�rsverksamhet som an-
v�nds f�r utforskning av naturresurser, �ven
om en s�dan stadigvarande plats �r ett fartyg
eller en b�t.

Med h�nvisning till artikel 8

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

komst som f�rv�rvas av luftfartskonsortiet

Protocol

At the signing of the Convention between

the Government of the Kingdom of Sweden
and the Government of the Republic of
Azerbaijan for the avoidance of double taxa-
tion and the prevention of fiscal evasion with
respect to taxes on income, the undersigned
have agreed that the following shall form an
integral part of the Convention:

With reference to Article 1

For the purposes of Swedish tax, in the case

of an item of income derived by or through a
person that is fiscally transparent under Swed-
ish law, such item shall be considered to be de-
rived 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.

With reference to Article 2

The fees or taxes paid under the Swedish So-

cial Security Legislation and according to the
provisions of the Act (1994:1920) on General
salary fees, the Act (1990:659) on Special sal-
ary tax on earned income and the Act
(1991:687) on Special salary tax on pension
costs or any similar fee or tax which is imposed
after the date of signature of the Convention,
are not covered by the Convention.

With reference to Article 5

For the application of subparagraph (f) of

paragraph 2, it is understood that the words
installation or structure mean any kind of
fixed place of business used for the exploration
of natural resources even if such fixed place is
a ship or a boat.

With reference to Article 8

With respect to profits derived by the air

transport consortium Scandinavian Airlines

SFS 2016:928

Scandinavian Airlines System (SAS) men
endast i fr�ga om den del av inkomsten som
motsvarar den andel av konsortiet som innehas
av SAS Sverige AB, den svenske del�garen i
SAS.

Med h�nvisning till artikel 13

Best�mmelserna i punkt 3 till�mpas i fr�ga

om vinst som f�rv�rvas av luftfartskonsortiet
Scandinavian Airlines System (SAS), men en-
dast i fr�ga om den del av vinsten som motsva-
rar den andel i konsortiet som innehas av SAS
Sverige AB, den svenske del�garen i SAS.

Med h�nvisning till artikel 15

Om person med hemvist i Sverige uppb�r er-

s�ttning f�r arbete som utf�rs ombord p� ett
luftfartyg som anv�nds i internationell trafik av
luftfartskonsortiet Scandinavian Airlines Sys-
tem (SAS), beskattas s�dan ers�ttning endast i
Sverige.

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Baku den 10 februari 2016, i

F�r Konungariket Sveriges regering

Margot Wallstr�m

F�r Republiken Azerbajdzjans regering

Elmar Mammadyarov

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.

With reference to Article 13

With respect to gains derived by the air

transport consortium Scandinavian Airlines
System (SAS), the provisions of paragraph 3
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.

With reference to Article 15

Where a resident of Sweden derives remu-

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

In witness whereof the undersigned being

duly authorized thereto have signed this Proto-
col.

Done at Baku, this 10th day of February

For the Government of the Kingdom of
Sweden

Margot Wallstr�m

For the Government of the Republic of
Azerbaijan

Elmar Mammadyarov

Wolters Kluwer

Elanders Sverige AB, 2016

;

Viktiga lagar inom skatterätten

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

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Juridisk rådgivning

SFS 2016:928 Lag om skatteavtal mellan Sverige och Azerbajdzjan

Viktiga lagar inom skatterätten

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