SFS 2020:44 Lag om skatteavtal mellan Sverige och Brasilien

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<div><style type="text/css">                                         </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 - Svensk f�rfattningssamling Lag om skatteavtal mellan Sverige och Brasilien Utf�rdad den 6 februari 2020 Enligt riksdagens beslut1 f�reskrivs f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning betr�ffande inkomst- skatter som Sverige och Brasilien undertecknade den 25 april 1975 ska, tillsammans med det protokoll som �r fogat till avtalet och utg�r en del av detta, i den lydelse som dessa har genom det protokoll om �ndring i avtalet som undertecknades den 19 mars 2019, g�lla som lag h�r i landet. Avtalet �r avfattat p� svenska, portugisiska och engelska. Den svenska och engelska texten framg�r av bilagan till denna lag. 2 � Avtalets beskattningsregler ska till�mpas endast till den del dessa medf�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 till�mpas f�rsta g�ngen i fr�ga om a) k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare, b) andra skatter p� inkomst, p� skatt som p�f�rs f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare, och c) informationsutbyte enligt artikel 26 i avtalet, p� beg�ran som framst�lls den dag d� lagen tr�der i kraft eller senare oavsett till vilket �r som beskattningsanspr�ket �r att h�nf�ra. 3. Genom denna lag upph�vs a) f�rordningen (1975:1427) om till�mpning av avtal mellan Sverige och Brasilien f�r undvikande av dubbelbeskattning betr�ffande inkomstskatter, m.m., och b) f�rordningen (1975:1428) om kupongskatt f�r person med hemvist i Brasilien, m.m. 4. Den upph�vda f�rordningen om till�mpning av avtal mellan Sverige och Brasilien f�r undvikande av dubbelbeskattning betr�ffande inkomst- skatter, m.m. g�ller dock fortfarande i fr�ga om a) k�llskatter, p� belopp som betalas eller tillgodof�rs f�re den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft, och 1 Prop. 2019/20:43, bet. 2019/20:SkU17, rskr. 2019/20:151. SFS 2020:44 Publicerad den 12 februari 2020 </div> <div id="page2-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS b) andra skatter p� inkomst, p� skatt som p�f�rs f�r beskattnings�r som b�rjar f�re den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft. P� regeringens v�gnar STEFAN L�FVEN MAGDALENA ANDERSSON (Finansdepartementet) 2020:44 </div> <div id="page3-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS Bilaga Avtal mellan Sverige och Brasilien f�r undvikande av dubbelbeskatt- ning betr�ffande inkomstskatter Convention between Sweden and Brazil for the avoidance of double taxation with respect to taxes on income Konungariket Sveriges regering och F�rbundsrepubliken Brasiliens regering, The Government of the Kingdom of Sweden and the Government of the Federative Republic of Brazil; som �nskar ing� ett avtal f�r und- vikande av dubbelbeskattning be- tr�ffande inkomstskatter, Desiring to conclude a Conven- tion for the avoidance of double taxation with respect to taxes on income; som har f�r avsikt att undanr�ja dubbelbeskattning betr�ffande skat- ter p� inkomst, utan att skapa f�rut- s�ttningar f�r icke-beskattning eller minskad skatt genom skatteflykt eller skatteundandragande (d�ri in- begripet genom s.k. treaty-shopping, som syftar till att personer med hemvist i en stat som inte �r part till detta avtal indirekt ska f� f�rm�ner enligt detta avtal), Intending to eliminate double taxation with respect to taxes on income without creating opportuni- ties for non-taxation or reduced tax- ation through tax evasion or avoid- ance (including through treaty- shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States); har kommit �verens om f�ljande:2 Have agreed as follows: Artikel 13 Article 1 Personer p� vilka avtalet till�mpas Persons covered 1. Detta avtal till�mpas p� per- soner som har hemvist i en avtals- slutande stat eller i b�da avtals- slutande staterna. 1. This Convention shall apply to persons who are residents of one or both of the Contracting States. 2. Vid till�mpningen av detta avtal ska inkomst som f�rv�rvas av eller genom en person, som enligt skattelagstiftningen i n�gon av de avtalsslutande staterna helt eller delvis �r f�rem�l f�r del�gar- beskattning, anses f�rv�rvad av en person med hemvist i en avtals- slutande stat till den del som inkom- sten, enligt skattelagstiftningen i denna stat, behandlas som inkomst hos en person med hemvist i den staten. Best�mmelserna i denna punkt p�verkar inte p� n�got s�tt en avtalsslutande stats r�tt att beskatta personer med hemvist i denna stat. 2. For the purposes of this Convention, income derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under the tax law of either Contracting State shall be considered to be income of a resident of a Contracting State but only to the extent that the income is treated, for purposes of taxation by that State, as the income of a resident of that State. In no case shall the provisions of this paragraph be construed so as to restrict in any way a Contracting States right to tax the residents of that State. 2 Avtalets ingress har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019. 3 Artikel 1 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019. 2020:44 </div> <div id="page4-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS Artikel 2 Article 2 Skatter Taxes covered 1.4 De f�r n�rvarande utg�ende skatter p� vilka detta avtal till�mpas �r: 1. The existing taxes to which the Convention shall apply are: a) i Sverige: a) in the case of Sweden: 1) den statliga inkomstskatten, i) the national income tax (den statliga inkomstskatten); 2) kupongskatten, ii) the withholding tax on divi- dends (kupongskatten); 3) den s�rskilda inkomstskatten f�r utomlands bosatta, iii) the income tax on non- residents (den s�rskilda inkomst- skatten f�r utomlands bosatta); 4) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., och iv) the income tax on non-resident artistes and athletes (den s�rskilda inkomstskatten f�r utomlands bo- satta artister m.fl.); and 5) den kommunala inkomst- skatten v) the municipal income tax (den kommunala inkomstskatten); (i det f�ljande ben�mnda svensk skatt); (hereinafter referred to as Swe- dish tax); b) i Brasilien: b) in the case of Brazil: den federala inkomstskatten the federal income tax; (i det f�ljande ben�mnda brasili- ansk skatt). (hereinafter referred to as Brazilian tax). 2. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag som senare uttages vid sidan av eller i st�llet f�r de ovan n�mnda skatterna. De beh�riga myndigheterna i de avtalsslutande staterna skall meddela varandra de v�sentliga �ndringar som skett i respektive skattelagstiftning. 2. The Convention shall also apply to any identical or sub- stantially similar taxes which are subsequently imposed in addition to, or in place of, the afore-mentioned taxes. The competent authorities of the Contracting States shall notify to each other any substantial changes which have been made in their respective taxation laws. Artikel 3 Article 3 Allm�nna definitioner General definitions 1. D�r icke sammanhanget f�ran- leder annat, har i detta avtal f�ljande uttryck nedan angiven betydelse: 1. In this convention, unless the context otherwise requires: a) Uttrycket Sverige �syftar Konungariket Sverige och inbe- griper varje intill Sveriges terri- torialvatten bel�get omr�de, inom vilket Sverige enligt svensk lag och i �verensst�mmelse med folkr�ttens a) the term Sweden means the Kingdom of Sweden, and includes any area adjacent to the territorial waters of Sweden within which, under the laws of Sweden and in accordance with international law, 4 Artikel 2 punkt 1 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019. 2020:44 </div> <div id="page5-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS allm�nna regler �ger ut�va sina r�ttigheter med avseende p� utfors- kandet och utnyttjandet av naturtill- g�ngar p� havsbottnen och i dennas underlag. the rights of Sweden with respect to the exploration and exploitation of the natural resources on the sea bed or in its sub-soil may be exercised; b) Uttrycket Brasilien �syftar F�rbundsrepubliken Brasilien. b) the term Brazil means the Federative Republic of Brazil; c) Uttrycken en avtalsslutande stat och den andra avtalsslutande staten �syftar Sverige eller Bra- silien, alltefter som sammanhanget kr�ver. c) the terms a Contracting State and the other Contracting State mean Sweden or Brazil, as the context requires; d) Uttrycket person omfattar fysisk person, bolag och varje annan sammanslutning av personer. d) the term person comprises an individual, a company and any other body of persons; e) Uttrycket bolag �syftar varje slag av juridisk person eller varje subjekt, som i beskattningsh�n- seende behandlas s�som juridisk person. e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; f) Uttrycken f�retag i en avtals- slutande stat och f�retag i den andra avtalsslutande staten �syftar f�retag, som bedrives av person med hemvist i en avtalsslutande stat, och f�retag, som bedrives av person med hemvist i den andra avtalsslutande staten. 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) Uttrycket internationell tra- fik inbegriper trafik som ut�vas mellan orter i ett och samma land, vilken ing�r som en del av en resa som str�cker sig �ver mer �n ett land. g) the term international traffic includes traffic between places in one country in the course of a journey which extends over more than one country; h) Uttrycket beh�rig myndighet �syftar: h) the term competent authority means: 1) I Sverige: Finansministern eller hans befullm�ktigade ombud. i) in Sweden: the Minister of Finance or his authorised represen- tative; 2) I Brasilien: Finansministern, the Secretary of Federal Revenue eller deras befullm�ktigade ombud. ii) in Brazil: the Minister of Finance, the Secretary of Federal Revenue or their authorised repre- sentative. 2. D� en avtalsslutande stat till�mpar detta avtal anses, s�vitt icke sammanhanget f�ranleder annat, varje d�ri f�rekommande ut- tryck, vars inneb�rd icke angivits s�rskilt, ha den betydelse som ut- trycket har enligt den statens lag- stiftning r�rande s�dana skatter som omfattas av avtalet. 2. As regards the application of the Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Con- tracting State relating to the taxes which are the subject of the Convention. 2020:44 </div> <div id="page6-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS Artikel 4 Article 4 Skatter�ttsligt hemvist Fiscal domicile 1. Vid till�mpningen av detta avtal �syftar uttrycket person med hemvist i en avtalsslutande stat varje person som enligt lagstift- ningen i denna stat �r underkastad beskattning d�r p� grund av hemvist, bos�ttning, styrelses s�te eller varje annan liknande omst�ndighet. 1. For the purposes of this Convention, the term resident of a Contracting State means any per- son who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. 2. D� p� grund av best�mmel- serna i punkt 1 fysisk person har hemvist i b�da avtalsslutande stat- erna, fastst�lles hans hemvist enligt f�ljande regler: 2. Where by reason of the provisions of paragraph 1 an indivi- dual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules: a) Han anses ha hemvist i den avtalsslutande stat, d�r han har ett hem som stadigvarande st�r till hans f�rfogande. Om han har ett s�dant hem i b�da avtalsslutande staterna anses han ha hemvist i den avtals- slutande stat, med vilken hans per- sonliga och ekonomiska f�rbin- delser �r starkast (centrum f�r levnadsintressena). a) He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a per- manent home available to him in both Contracting States, he shall be deemed to be a resident of the Con- tracting State with which his per- sonal and economic relations are closest (centre of vital interests); b) Om det icke kan avg�ras, i vilken avtalsslutande stat han har centrum f�r levnadsintressena, eller om han icke i n�gondera avtals- slutande staten har ett hem, som stadigvarande st�r till hans f�r- fogande, anses han ha hemvist i den avtalsslutande stat, d�r han stadig- varande vistas. b) If the Contracting 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 Con- tracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; c) Om han stadigvarande vistas i b�da avtalsslutande staterna eller om han icke vistas stadigvarande i n�gon av dem, anses han ha hemvist i den avtalsslutande stat d�r han �r medborgare. c) If he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; d) Om han �r medborgare i b�da avtalsslutande staterna eller om han icke �r medborgare i n�gon av dem, avg�r de beh�riga myndigheterna i de avtalsslutande staterna fr�gan genom �verenskommelse. d) If he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 2020:44 </div> <div id="page7-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 3.5 D� p� grund av best�m- melserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, ska de be- h�riga myndigheterna i de avtals- slutande staterna genom �msesidig �verenskommelse s�ka avg�ra i vilken avtalsslutande stat personen ska anses ha hemvist vid till�mpning av avtalet, med h�nsyn till platsen f�r dess verkliga ledning, den lagstiftning enligt vilken personen har bildats och andra relevanta omst�ndigheter. I avsaknad av s�dan �verenskommelse ska personen inte vara ber�ttigad till n�gon ned- s�ttning av eller befrielse fr�n skatt enligt avtalet, utom till den del och p� det s�tt som de beh�riga myndig- heterna i de avtalsslutande staterna kommer �verens om. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Con- tracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resi- dent for the purposes of the Con- vention, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Con- vention except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting States. Artikel 5 Article 5 Fast driftst�lle Permanent establishment 1. Vid till�mpningen av detta avtal f�rst�s med uttrycket fast driftst�lle en stadigvarande aff�rs- anordning, d�r f�retagets verksam- het helt eller delvis ut�vas. 1. For the purposes of this Convention, the term permanent establishment means a fixed place of business in which the business of the enterprise is wholly or partly carried on. 2. S�som fast driftst�lle anses s�rskilt: 2. The term permanent estab- lishment includes especially: a) plats f�r f�retagsledning, a) a place of management; b) filial, b) a branch; c) kontor, c) an office; d) fabrik, d) a factory; e) verkstad, e) a workshop; f) gruva, stenbrott eller annan plats f�r utnyttjandet av naturtill- g�ng, f) a mine, quarry or other place of extraction of natural resources; g) plats f�r byggnads-, an- l�ggnings- eller installationsarbete, som varar mer �n sex m�nader. g) a building site or construction or assembly project which exists for more than six months. 3. Uttrycket fast driftst�lle anses icke innefatta: 3. The term permanent estab- lishment shall not be deemed to include: 5 Artikel 4 punkt 3 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019. 2020:44 </div> <div id="page8-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS a) anv�ndningen av anordningar, avsedda uteslutande f�r lagring, ut- st�llning eller utl�mnande av f�re- taget tillh�riga varor, a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; b) innehavet av ett f�retaget till- h�rigt varulager, avsett uteslutande f�r lagring, utst�llning eller ut- l�mnande, b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; c) innehavet av ett f�retaget tillh�rigt varulager, avsett uteslu- tande f�r bearbetning eller f�r�dling genom annat f�retags f�rsorg, c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d) innehavet av stadigvarande aff�rsanordning, avsedd uteslutande f�r ink�p av varor eller inf�rskaf- fande av upplysningar f�r f�retagets r�kning, d) the maintenance of a fixed place of business solely for the pur- pose of purchasing goods or mer- chandise, or for collecting informa- tion, for the enterprise; e) innehavet av stadigvarande aff�rsanordning, avsedd uteslutande f�r att ombes�rja reklam, meddela upplysningar, bedriva vetenskaplig forskning eller ut�va liknande verk- samhet, som �r av f�rberedande eller bitr�dande art f�r f�retaget. e) the maintenance of a fixed place of business solely for the pur- pose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character for the enterprise. 4. Person som �r verksam i en avtalsslutande stat f�r f�retag i den andra avtalsslutande staten h�r- under inbegripes icke s�dan obero- ende representant som avses i punkt 5 behandlas s�som fast driftst�lle i den f�rstn�mnda staten om han inne- har och i denna f�rstn�mnda stat regelbundet anv�nder en fullmakt att sluta avtal i f�retagets namn samt verksamheten icke begr�nsas till in- k�p av varor f�r f�retagets r�kning. 4. A person acting in a Con- tracting State on behalf of an enter- prise of the other Contracting State other than an agent of an inde- pendent status to whom paragraph 5 applies shall be deemed to be a permanent establishment in the first- mentioned State if he has, and habitually exercises in that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise. Ett f�rs�kringsf�retag i en avtals- slutande stat anses emellertid ha fast driftst�lle i den andra avtalsslutande staten, om f�retaget uppb�r premier eller f�rs�krar risker i denna andra stat genom ombud, andra �n s�dana personer som avses i punkt 5 nedan. However, an insurance company of a Contracting State shall be deemed to have a permanent estab- lishment in the other Contracting State provided that, through a representative other than the persons to whom paragraph 5 below applies, it receives premium or insures risks in that other State. 5. F�retag i en avtalsslutande stat anses icke ha fast driftst�lle i den andra avtalsslutande staten endast p� den grund att f�retaget uppeh�ller aff�rsf�rbindelser i denna andra stat 5. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State 2020:44 </div> <div id="page9-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS genom f�rmedling av m�klare, kommission�r eller annan obero- ende representant, under f�ruts�tt- ning att denna person d�rvid ut�var sin vanliga aff�rsverksamhet. through a broker, general commis- sion agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. 6. Den omst�ndigheten att ett bo- lag med hemvist i en avtalsslutande stat kontrollerar eller kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller av ett bo- lag som uppeh�ller aff�rsf�rbin- delser i denna andra stat (antingen genom fast driftst�lle eller p� annat s�tt), medf�r icke i och f�r sig att n�gotdera bolaget betraktas s�som fast driftst�lle f�r det andra bolaget. 6. The fact that a company which is a resident of a Contracting State controls or is controlled by a com- pany which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent estab- lishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. Artikel 6 Article 6 Fastighet Income from immovable property 1. Inkomst av fastighet f�r beskattas i den avtalsslutande stat d�r fastigheten �r bel�gen. 1. Income from immovable pro- perty may be taxed in the Contract- ing State in which such property is situated. 2. a) Med f�rbeh�ll f�r best�m- melserna i punkterna b och c har uttrycket fastighet den betydelse som uttrycket har enligt g�llande lagar i den avtalsslutande stat d�r fastigheten i fr�ga �r bel�gen. 2. a) Subject to the provisions of sub-paragraphs b) and c) the term immovable property shall be defined in accordance with the law of the Contracting State in which the property in question is situated; b) Uttrycket inbegriper dock alltid egendom som utg�r tillbeh�r till fas- tighet, levande och d�da inventarier i lantbruk och skogsbruk, r�ttigheter p� vilka f�reskrifterna i allm�n lag ang�ende fastigheter �r till�mpliga, nyttjander�tt till fastighet samt r�tt till f�r�nderliga eller fasta ers�tt- ningar f�r nyttjandet av eller r�tten att nyttja mineralfyndighet, k�lla eller annan naturtillg�ng. b) the term shall, however, in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the pro- visions of general law respecting immovable property apply, usufruct of immovable property and rights to variable or fixed payments as con- sideration for the working of, or the right to work, mineral deposits, sources and other natural resources; c) Fartyg, b�tar och luftfartyg an- ses icke som fastighet. c) ships, boats and aircraft shall not be regarded as immovable prop- erty. 3. Best�mmelserna i punkt 1 till�mpas p� inkomst, som f�rv�rvas genom omedelbart brukande, genom uthyrning eller genom annan an- v�ndning av fastighet. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 2020:44 </div> <div id="page10-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 4. Best�mmelserna i punkterna 1 och 3 till�mpas �ven p� inkomst av fastighet som tillh�r f�retag och p� inkomst av fastighet som anv�ndes vid ut�vande av fritt yrke. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from im- movable property used for the per- formance of professional services. Artikel 7 Article 7 R�relse Business profits 1. Inkomst av r�relse som f�r- v�rvas av f�retag i en avtalsslutande stat beskattas endast i denna stat, s�vida icke f�retaget bedriver r�rel- se 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 inkomst beskattas i den andra staten men endast s� stor del d�rav, som �r h�nf�rlig till det fasta driftst�llet. 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enter- prise carries on business in the other Contracting State through a perma- nent 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 estab- lishment. 2. Om f�retag i en avtalsslutande stat bedriver r�relse i den andra av- talsslutande staten fr�n d�r bel�get fast driftst�lle, h�nf�res i vardera avtalsslutande staten till det fasta driftst�llet den inkomst av r�relse, som det kan antagas att driftst�llet skulle ha f�rv�rvat, om det varit ett frist�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. 2. Where an enterprise of a Con- tracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contract- ing State be attributed to that perma- nent establishment the profits which it might be expected to make if it were a distinct and separate enter- prise 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 establish- ment. 3. Vid best�mmandet av inkomst, som �r h�nf�rlig till det fasta drift- st�llet, medges avdrag f�r kostnader som uppkommit f�r det fasta drift- st�llets r�kning, h�runder inbegripna kostnader f�r f�retagets ledning och allm�nna f�rvaltning. 3. In the determination of the profits of a permanent establish- ment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses so incurred. 4. Inkomst anses icke h�nf�rlig till fast driftst�lle endast av den an- ledningen att varor ink�pes genom det fasta driftst�llets f�rsorg f�r f�retagets r�kning. 4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that perma- nent establishment of goods or merchandise for the enterprise. 2020:44 </div> <div id="page11-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 5. Ing�r i r�relseinkomsten in- komstslag, som behandlas s�rskilt i andra artiklar av detta avtal, ber�res best�mmelserna i dessa artiklar icke av reglerna i f�revarande artikel. 5. Where profits include items of income which are dealt with sepa- rately in other Articles of this Con- vention, then the provisions of those Articles shall not be affected by the provisions of this Article. Artikel 8 Article 8 Sj�- och luftfart Shipping and air transport 1. Inkomst genom ut�vande av sj�- eller luftfart i internationell trafik beskattas endast i den avtals- slutande stat d�r f�retaget har sin verkliga ledning. 1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 2. Best�mmelserna i denna artikel till�mpas betr�ffande inkomst som f�rv�rvas av det svenska, danska och norska luftfartskonsortiet Scandina- vian Airlines System (SAS) men endast i fr�ga om den del av in- komsten som motsvarar den andel i konsortiet vilken innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS). 2. With respect to profits derived by the Swedish, Danish and Nor- wegian air transport consortium, known as Scandinavian Airlines System (SAS) the provisions of this Article shall apply, but only to such part of the profits as corresponds to the shareholding in that consortium held by A. B. Aerotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS). Artikel 9 Article 9 Intressegemenskap mellan f�retag Associated enterprises I fall d� Where a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltager i ledningen eller �vervakningen av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller a) an enterprise of a Contracting State participates directly or indi- rectly in the management, control or capital of an enterprise of the other Contracting State, or b) samma personer direkt eller indirekt deltager i ledningen eller �vervakningen 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, iakttages f�ljande. b) the same persons participate directly or indirectly in the manage- ment, control or capital of an enter- prise of a Contracting State and an enterprise of the other Contracting State, Om mellan f�retagen i fr�ga om handel eller andra ekonomiska f�r- bindelser avtalas eller f�reskrives villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any 2020:44 </div> <div id="page12-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS oberoende f�retag, f�r alla inkoms- ter, som utan s�dana villkor skulle ha tillkommit det ena f�retaget men som p� grund av villkoren i fr�ga icke tillkommit detta f�retag, inr�k- nas i detta f�retags inkomst och be- skattas i �verensst�mmelse d�rmed. 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. Artikel 106 Article 10 Utdelning Dividends 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra stat. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Con- tracting State may be taxed in that other State. 2.7 Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdel- ningen har hemvist, enligt lagstift- ningen i denna stat, men om den som har r�tt till utdelningen har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga: 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) 10 procent av utdelningens bruttobelopp om den som har r�tt till utdelningen �r ett bolag som direkt innehar minst 10 procent av det utdelande bolagets r�stetal under en period om 365 dagar som innefattar den dag d� utdelningen betalas ut (vid ber�kningen av denna period beaktas inte f�r�ndringar i �gande som direkt f�ljer av en omstruk- turering, s�som fusion eller fission av det bolag som innehar aktierna eller betalar utdelningen), a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 10 per cent of the voting power of the company paying the dividends throughout a 365 day period that includes the day of the payment of the dividend (for the purpose of computing that period, no account shall be taken of changes of ownership that would directly result from a corporate reorganisation, such as a merger or divisive re- organisation, of the company that holds the shares or that pays the dividend); b) 15 procent av utdelningens bruttobelopp i �vriga fall. b) 15 per cent of the gross amount of the dividends in all other cases. Denna punkt ber�r inte bolagets beskattning f�r den vinst av vilken utdelningen betalats. This paragraph shall not affect the taxation of the company in respect of the profits out of which the divi- dends are paid. 3. Best�mmelserna i punkterna 1 och 2 till�mpas icke, om mottagaren 3. The provisions of paragraphs 1 and 2 shall not apply if the recipient 6 Artikel 10 punkt 6 har utg�tt genom �ndringsprotokollet den 19 mars 2019. 7 Artikel 10 punkt 2 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019. 2020:44 </div> <div id="page13-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS av utdelningen har hemvist i en avtalsslutande stat och har fast driftst�lle i den andra avtalsslutande staten, d�r det utbetalande bolaget har hemvist, samt den andel av vilken utdelningen i fr�ga h�rflyter �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. of the dividends, being a resident of a Contracting State, has in the other Contracting State, of which the company paying the dividends is a resident, a permanent establishment with which the holding by virtue of which the dividends are paid is effectively connected. In such a case, the provisions of Article 7 shall apply. 4. Med uttrycket utdelning f�r- st�s i denna artikel inkomst av aktier, andelsbevis eller andelsr�tter, ande- lar i gruva, stiftarandelar eller andra r�ttigheter, fordringar ej inbegripna, med r�tt till andel i vinst samt inkomst av andra andelar i bolag, som enligt skattelagstiftningen i den stat d�r det utdelande bolaget har hemvist j�mst�lles med inkomst av aktier. 4. The term dividends as used in this Article means income from shares, jouissance shares or jouissance rights, mining shares, founders shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights assimilated to in- come from shares by the taxation law of the State of which the com- pany making the distribution is a resident. 5.8 D� ett bolag med hemvist i Sverige har ett fast driftst�lle i Bra- silien f�r k�llskatt inneh�llas i Brasilien enligt brasiliansk lag p� s�dan vinst i det fasta driftst�llet som enligt artikel 7 punkt 1 f�r beskattas i Brasilien. S�dan inneh�llen skatt f�r emellertid inte �verstiga 10 pro- cent av s�dan vinst efter betalning av bolagsskatt h�nf�rlig till vinsten. 5. Where a company which is a resident of Sweden has a permanent establishment in Brazil, the profits of that permanent establishment tax- able in Brazil under paragraph 1 of Article 7 may be subject to a tax withheld at source in accordance with Brazilian law. However, such a tax shall not exceed 10 per cent of those profits after the payment of the corporation tax related to such profits. Artikel 11 Article 11 R�nta Interest 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. 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2.9 R�ntan f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lagstift- ningen i denna stat, men om den som har r�tt till r�ntan har hemvist i den 2. However, such interest may also be taxed in the Contracting State in which it arises and accord- ing to the laws of that State, but if the beneficial owner of the interest is a 8 Artikel 10 punkt 5 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019. 9 Artikel 11 punkt 2 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019. 2020:44 </div> <div id="page14-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS andra avtalsslutande staten f�r skatten inte �verstiga: resident of the other Contracting State the tax so charged shall not exceed: a) 10 procent av r�ntans brutto- belopp i fr�ga om r�nta p� l�n och krediter som beviljats av en bank f�r en tidsperiod om minst 7 �r i sam- band med f�rs�ljning av industri- utrustning eller i samband med inve- steringsprojekt, liksom i fr�ga om finansiering av offentliga arbeten, a) 10 per cent of the gross amount of the interest in respect of interest from loans and credits granted by a bank for a period of at least 7 years in connection with the selling of industrial equipment or of invest- ment projects, as well as with the financing of public works; b) 15 procent av r�ntans brutto- belopp i �vriga fall. b) 15 per cent of the gross amount of the interest in all other cases. 3. R�nta, som h�rr�r fr�n en avtalsslutande stat och som betalas till regeringen, politisk underavdel- ning eller lokal myndighet i den an- dra avtalsslutande staten, till organ, penninginr�ttning d�ri inbegripen, vilken lyder under denna regering, politiska underavdelning eller lokala myndighet eller till centralbanken i denna andra avtalsslutande stat, �r utan hinder av best�mmelserna i punkterna 1 och 2 undantagen fr�n beskattning i den f�rstn�mnda avtalsslutande staten. 3. Notwithstanding the provisions of paragraphs 1 and 2 interest arising in a Contracting State and paid to the Government of the other Contract- ing State, a political subdivision or local authority thereof or any agency (including a financial institution) wholly owned by that Government, political subdivision or local au- thority or to the Central Bank of that other Contracting State shall be exempt from tax in the first- mentioned Contracting State. 4. Med uttrycket r�nta f�rst�s i denna artikel inkomst av v�rde- papper som utf�rdats av staten, av obligationer eller debentures, an- tingen de utf�rdats mot s�kerhet i fastighet eller ej och antingen de medf�r r�tt till andel i vinst eller ej. Uttrycket �syftar �ven inkomst av varje annat slags fordran samt annan inkomst som enligt skattelagstift- ningen i den avtalsslutande stat fr�n vilken inkomsten h�rr�r j�mst�lles med inkomst av f�rstr�ckning. 4. The term interest as used in this Article means income from Government securities, bonds or debentures, whether or not secured by mortgage and whether or not carrying a right to participate in profits, and debt-claims of every kind as well as other income assimilated to income from money lent by the taxation law of the Contracting State in which the income arises. 5. Best�mmelserna i punkterna 1 och 2 till�mpas icke, om mottagaren av r�ntan har hemvist i en avtals- slutande stat och innehar fast drift- st�lle i den andra avtalsslutande staten fr�n vilken r�ntan h�rr�r samt den fordran av vilken r�ntan h�r- flyter �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�m- pas best�mmelserna i artikel 7. 5. The provisions of paragraphs 1 and 2 shall not apply if the recipient of the interest, being a resident of a Contracting State, has in the other Contracting State in which the interest arises a permanent estab- lishment with which the debt-claim from which the interest arises is effectively connected. In such a case the provisions of Article 7 shall apply. 2020:44 </div> <div id="page15-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 15 SFS 6.10 (Upph�vd). 6. (Deleted). 7. R�nta anses h�rr�ra fr�n en avtalsslutande stat, om utbetalaren �r denna stat sj�lv, politisk under- avdelning, lokal myndighet eller person med hemvist i denna stat. Om den person som betalar r�ntan, antingen han har hemvist i en avtals- slutande stat eller ej, innehar fast driftst�lle i en avtalsslutande stat f�r vilket upptagits det l�n som r�ntan avser och r�ntan bestrides av det fasta driftst�llet, anses dock r�ntan h�rr�ra fr�n den avtalsslutande stat, d�r det fasta driftst�llet �r bel�get. 7. Interest shall be deemed to arise in a Contracting State when the pay- er is that Contracting State itself, a political subdivision, a local author- ity or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent estab- lishment in connection with which the indebtedness on which the inter- est is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the Con- tracting State in which the perma- nent establishment is situated. 8. Betr�ffande s�dana fall d� s�r- skilda f�rbindelser mellan utbetala- ren och mottagaren eller mellan dem b�da och annan person f�ranleder att det utbetalade r�ntebeloppet med h�nsyn till den skuld, f�r vilken r�n- tan erl�gges, �verstiger det belopp som skulle ha avtalats mellan utbeta- laren och mottagaren om s�dana f�rbindelser icke f�relegat, g�ller best�mmelserna i denna artikel en- dast f�r sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtals- slutande staten med iakttagande av �vriga best�mmelser i detta avtal. 8. Where, owing to a special relationship between the payer and the recipient or between both of them and some other person, the amount of the interest paid, 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 recipient in the ab- sence of such relationship, the provi- sions of this Article shall apply only to the last-mentioned amount. In that case, the excess part of the payments shall remain taxable according to the law of each Contracting State due regard being had to the other provi- sions of this Convention. Artikel 12 Article 12 Royalty Royalties 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. 1. Royalties arising in a Contract- ing State and paid to a resident of the other Contracting State may be taxed in that other State. 2.11 Royaltyn f�r emellertid be- skattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lag- stiftningen i denna stat, men om den 2. However, such royalties may also be taxed in the Contracting State in which they arise and ac- cording to the laws of that State, but 10 Artikel 11 punkt 6 har upph�vts genom �ndringsprotokollet den 19 mars 2019. 11 Artikel 12 punkt 2 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019. 2020:44 </div> <div id="page16-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 16 SFS som har r�tt till royaltyn har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga: if the beneficial owner of the royal- ties is a resident of the other Con- tracting State the tax so charged shall not exceed: a) 15 procent av bruttobeloppet i fr�ga om royalty som h�rr�r fr�n nyttjande av eller r�tten att nyttja varum�rken, a) 15 per cent of the gross amount of the royalties arising from the use of, or the right to use, trademarks; b) 10 procent av royaltyns brutto- belopp i �vriga fall. b) 10 per cent of the gross amount of the royalties in all other cases. 3. Med uttrycket royalty f�rst�s i denna artikel varje slag av belopp som betalas s�som ers�ttning f�r nyttjandet av eller r�tten att nyttja upphovsr�tt till litter�ra, konstn�r- liga eller vetenskapliga verk (bio- graffilm samt film och inspelade band f�r televisions- eller radios�nd- ning h�ri inbegripna), patent, varu- m�rke, m�nster eller modell, ritning, hemligt recept eller fabrikations- metod samt f�r nyttjandet av eller r�tten att nyttja industriell, kommer- siell eller vetenskaplig utrustning eller f�r upplysningar om erfaren- hetsr�n av industriell, kommersiell eller vetenskaplig natur. 3. The term royalties as used in this Article 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 cine- matograph films, films or tapes for television or radio broadcasting), any patent, trademarks, design or model, plan, secret formula or process, as well as for the use of, or the right to use, industrial, commer- cial or scientific equipment, or for information concerning industrial, commercial or scientific experience. 4. Royalty anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r denna stat sj�lv, politisk under- avdelning, lokal myndighet eller person med hemvist i denna stat. Om den person som betalar royaltyn, antingen han har hemvist i en av- talsslutande stat eller ej, innehar fast driftst�lle i en avtalsslutande stat f�r vilket r�ttigheten eller egendomen, som ger upphov till royaltyn, f�r- v�rvats och royaltyn bestrides av det fasta driftst�llet, anses dock royaltyn h�rr�ra fr�n den avtalsslutande stat d�r det fasta driftst�llet �r bel�get. 4. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, how- ever, the person paying the royalties, whether he is a resident of a Con- tracting State or not, has in a Con- tracting State a permanent establish- ment in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by the permanent establish- ment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment is situated. 5. Best�mmelserna i punkterna 1 och 2 till�mpas icke, om mottagaren av royaltyn har hemvist i en avtals- slutande stat och innehar fast drift- st�lle i den andra avtalsslutande staten fr�n vilken royaltyn h�rr�r samt den r�ttighet eller egendom av 5. The provisions of paragraphs 1 and 2 shall not apply if the recipient of the royalties, being a resident of a Contracting State, has in the other Contracting State in which the royal- ties arise, a permanent establishment with which the right or property 2020:44 </div> <div id="page17-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 17 SFS vilken royaltyn h�rflyter �ger verk- ligt samband med det fasta drift- st�llet. I s�dant fall till�mpas be- st�mmelserna i artikel 7. giving rise to the royalty is effec- tively connected. In such a case, the provisions of Article 7 shall apply. 6. Betr�ffande s�dana fall d� s�r- skilda f�rbindelser mellan utbetala- ren och mottagaren eller mellan dem b�da och annan person f�ranleder att beloppet av utbetalad royalty med h�nsyn till det nyttjande, den r�tt eller de upplysningar f�r vilka royal- tyn erl�gges, �verstiger det belopp, som skulle ha avtalats mellan utbeta- laren och mottagaren om s�dana f�rbindelser icke f�relegat, g�ller best�mmelserna i denna artikel en- dast f�r sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtals- slutande staten med iakttagande av �vriga best�mmelser i detta avtal. 6. Where, owing to a special relationship between the payer and the recipient or between both of them and some other person, the amount of the royalties paid, having regard to the use, right or infor- mation for which they are paid, exceeds the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In that case, the excess part of the payments shall remain taxable according to the law of each Contracting State, due re- gard being had to the other provi- sions of this Convention. Artikel 13 Article 13 Realisationsvinst Capital gains 1. Vinst genom �verl�telse av s�dan fastighet som avses i artikel 6 punkt 2 f�r beskattas i den avtals- slutande stat d�r fastigheten �r bel�gen. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, may be taxed in the Contracting State in which the immovable property is situated. 2. Vinst genom �verl�telse av l�s egendom h�nf�rlig till anl�ggnings- eller driftskapital i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har den andra avtalsslutande staten, eller av l�s egendom h�nf�r- lig till stadigvarande anordning f�r ut�vande av fritt yrke, vilken en person med hemvist i en avtals- slutande stat har i den andra avtals- slutande staten, f�r beskattas i denna andra stat. Motsvarande g�ller vinst genom �verl�telse av s�dant fast driftst�lle (f�r sig eller i samband med avyttring av hela f�retaget) eller s�dan stadigvarande anordning. Vinst genom �verl�telse av fartyg eller luftfartyg, vilka anv�ndes i 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contract- ing State in the other Contracting State for the purpose of performing professional services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) or of such a fixed base, may be taxed in the other State. However, gains from the alienation of ships and aircraft operated in international 2020:44 </div> <div id="page18-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 18 SFS internationell trafik, samt l�s egen- dom, som �r h�nf�rlig till anv�nd- ningen av s�dana fartyg eller luft- fartyg, beskattas emellertid endast i den avtalsslutande stat d�r f�retaget har sin verkliga ledning. traffic and movable property per- taining to the operation of such ships and aircraft shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 3. Vinst genom �verl�telse av annan �n i punkterna 1 och 2 angiven egendom eller r�ttighet f�r beskattas i b�da avtalsslutande staterna. 3. Gains from the alienation of any property or right other than those mentioned in paragraphs 1 and 2 may be taxed in both Contracting States. Artikel 14 Article 14 Fritt yrke Independent personal services 1. Inkomst, som f�rv�rvas av person med hemvist i en avtals- slutande stat genom ut�vande av fritt yrke eller annan d�rmed j�mf�rbar sj�lvst�ndig verksamhet, beskattas endast i denna stat, s�vida icke ers�ttningen f�r s�dan verksamhet bestrides av fast driftst�lle i den andra avtalsslutande staten eller av ett bolag med hemvist d�r. I s�dant fall f�r inkomsten beskattas i denna andra stat. 1. Income derived by a resident of a Contracting State in respect of professional services or other inde- pendent activities of a similar nature shall be taxable only in that State, unless the payment of such services and activities is borne by a perma- nent establishment situated in the other Contracting State or a com- pany resident therein. In such a case, the income may be taxed in that other State. 2. Uttrycket fritt yrke inbegri- per s�rskilt sj�lvst�ndig veten- skaplig, teknisk, litter�r och konst- n�rlig verksamhet, uppfostrings- och undervisningsverksamhet samt s�- dan sj�lvst�ndig verksamhet som ut�vas av l�kare, advokater, ingen- j�rer, arkitekter, tandl�kare och revisorer. 2. The term professional ser- vices includes, especially, indepen- dent scientific, technical, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. Artikel 15 Article 15 Enskild tj�nst Dependent personal services 1. D�r icke best�mmelserna i ar- tiklarna 16, 18, 19, 20 och 21 f�ran- leder annat, beskattas l�ner och lik- nande ers�ttningar, som person med hemvist i en avtalsslutande stat f�rv�rvar genom anst�llning, endast i denna stat s�vida icke arbetet ut- f�res i den andra avtalsslutande sta- ten. Om arbetet utf�res i denna andra 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is 2020:44 </div> <div id="page19-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 19 SFS stat, f�r ers�ttning som uppb�res f�r arbetet beskattas d�r. derived therefrom may be taxed in that other State. 2. Utan hinder av best�mmelserna i punkt 1 beskattas inkomst, vilken uppb�res av person med hemvist i en avtalsslutande stat f�r arbete som utf�rts i den andra avtalsslutande staten, endast i den f�rstn�mnda avtalsslutande staten, under f�rut- s�ttning att 2. Notwithstanding the provisions of paragraph 1, remuneration de- rived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) inkomstmottagaren vistas i den andra avtalsslutande staten under tidrymd eller tidrymder, som sam- manlagt icke �verstiger 183 dagar under beskattnings�ret i fr�ga, a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned, and b) ers�ttningen betalas av eller p� uppdrag av arbetsgivare, som inte har hemvist i den andra staten, samt b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and c) ers�ttningen icke s�som om- kostnad belastar fast driftst�lle eller stadigvarande anordning, som ar- betsgivaren har i den andra staten. c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Utan hinder av f�reg�ende be- st�mmelser i denna artikel f�r in- komst av arbete, som utf�rts ombord p� fartyg eller luftfartyg i inter- nationell trafik, beskattas i den av- talsslutande stat d�r f�retaget har sin verkliga ledning. 3. Notwithstanding the preceding provisions of this Article, remuner- ation in respect of an employment exercised aboard a ship or aircraft in international traffic may be taxed in the Contracting State in which the place of effective management of the enterprise is situated. Artikel 16 Article 16 Styrelsearvoden Directors fees Styrelsearvoden och liknande ers�ttningar, som uppb�res av per- son med hemvist i en avtalsslutande stat i egenskap av ledamot i styrelse eller Conselho Fiscal i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Directors fees and similar pay- ments derived by a resident of a Contracting State in his capacity as a member of the board of directors or of a Conselho Fiscal of a company which is a resident of the other Contracting State may be taxed in that other State. Artikel 17 Article 17 Artister och idrottsm�n Artistes and athletes 1. Utan hinder av �vriga best�m- melser i detta avtal f�r inkomst, som teater- eller filmsk�despelare, radio- eller televisionsartister, musiker och 1. Notwithstanding any other provisions of this Convention, in- come derived by public entertainers, such as theatre, motion picture, radio 2020:44 </div> <div id="page20-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 20 SFS idrottsm�n och andra liknande yr- kesut�vare f�rv�rvar genom sin per- sonliga verksamhet i denna egen- skap, beskattas i den avtalsslutande stat d�r verksamheten ut�vas. or television artistes, and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State in which these activities are exercised. 2. I de fall d� de tj�nster som avses i punkt 1 av denna artikel till- handah�lles i en avtalsslutande stat av f�retag i den andra avtalsslutande staten, f�r utan hinder av �vriga be- st�mmelser i detta avtal inkomst, som uppkommer f�r f�retaget ge- nom s�dan verksamhet, beskattas i den f�rstn�mnda avtalsslutande staten. 2. Where the services mentioned in paragraph 1 of this Article are pro- vided in a Contracting State by an enterprise of the other Contracting State, then the income derived from providing those services by such an enterprise may, notwithstanding any other provision of this Convention, be taxed in the first-mentioned Con- tracting State. Artikel 18 Article 18 Pensioner och livr�ntor Pensions and annuities 1. D�r icke best�mmelserna i artikel 19 punkterna 1 och 3 f�ran- leder annat, skall pension och annan liknande ers�ttning, som icke �ver- stiger ett belopp motsvarande 4 000 US dollar under ett kalender- �r, och livr�nta, vilka utbetalas till person med hemvist i en avtalsslu- tande stat, beskattas endast i denna stat. 1. Subject to the provisions of paragraphs 1 and 3 of Article 19, pensions and other similar remune- ration not exceeding an amount equivalent to US $ 4,000 in a calen- dar year, and annuities paid to a resident of a Contracting State shall be taxable only in that State. Pensionsbelopp, som �verstiger ovann�mnda gr�ns, f�r beskattas i b�da avtalsslutande staterna. The amount of pension which exceeds the above-mentioned limit may be taxed in both Contracting States. 2. Vid till�mpningen av denna artikel �syftar 2. As used in this Article: a) uttrycket pension och annan liknande ers�ttning periodisk utbe- talning som sker efter pensionering s�som ers�ttning f�r tidigare utf�rt arbete eller f�r liden skada i samband med s�dant arbete, a) the term pensions and other similar remuneration means peri- odic payments made after retirement in consideration of past employment or by way of compensation for injuries received, in connection with past employment; b) uttrycket livr�nta ett fastst�llt belopp, som skall utbetalas perio- diskt p� fastst�llda tider under veder- b�randes livstid eller under annan angiven eller fastst�llbar tidsperiod och som utg�r p� grund av f�r- pliktelse att verkst�lla dessa utbetal- ningar s�som ers�ttning f�r d�remot fullt svarande vederlag i penningar b) the term annuity means a stated sum payable periodically at stated times during life, or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or moneys worth (other than services rendered). 2020:44 </div> <div id="page21-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 21 SFS eller penningars v�rde (med undan- tag f�r utf�rda tj�nster). Artikel 19 Article 19 Ers�ttningar av allm�n natur Governmental payments 1. Ers�ttning, pension d�ri inbe- gripen, som utbetalas av eller fr�n fonder inr�ttade av en avtalsslut- ande stat, dess politiska underavdel- ningar eller lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna stats, politiska under- avdelnings eller lokala myndighets tj�nst, f�r beskattas i denna avtals- slutande stat. Ers�ttningen beskattas emellertid endast i denna stat, om mottagaren �r medborgare d�r. 1. Remuneration, including pen- sions, paid by, or out of funds cre- ated by, a Contracting State, a politi- cal subdivision or a local authority thereof to any individual in respect of services rendered to that State, to a political subdivision or a local au- thority thereof in the discharge of functions of a governmental or other public nature may be taxed in that State. Such remuneration shall, how- ever, be taxable only in that State if the recipient is a national of that State. 2. Best�mmelserna i artiklarna15, 16 och 18 till�mpas p� ers�ttning eller pension, som utbetalas p� grund av arbete utf�rt i samband med r�relse som bedrivits av en av- talsslutande stat, dess politiska underavdelningar eller lokala myn- digheter. 2. The provisions of Articles 15, 16 and 18 shall apply to remune- ration or pensions in respect of services rendered in connection with any trade or business carried on by one of the Contracting States, a political subdivision or a local au- thority thereof. 3. Pension, som utbetalas enligt best�mmelser om socialf�rs�kring i en avtalsslutande stat, f�r beskattas i denna stat. 3. Pensions paid out under the Social Security Scheme of a Con- tracting State may be taxed in that State. Artikel 20 Article 20 L�rare och forskare Teachers and researchers Fysisk person, som har eller omedelbart f�re en vistelse i en avtalsslutande stat hade hemvist i den andra avtalsslutande staten och som p� inbjudan av den f�rstn�mnda avtalsslutande staten eller universi- tet, h�gskola, skola, museum eller annan kulturinstitution i denna f�rst- n�mnda stat eller inom ramen f�r ett officiellt program f�r kulturellt utbyte vistas i denna stat under en tidrymd ej �verstigande tv� �r ute- slutande i syfte att h�lla f�rel�s- ningar eller bedriva undervisning An individual who is, or was immediately before visiting a Con- tracting State, a resident of the other Contracting State and who, at the invitation of the first-mentioned Contracting State or a university, college, school, museum or other cultural institution in that first- mentioned Contracting State or under an official programme of cultural exchange, is present in that State for a period not exceeding two years solely for the purpose of teaching, giving lectures or carrying 2020:44 </div> <div id="page22-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 22 SFS eller forskning vid s�dan institution, �r befriad fr�n skatt i denna stat p� ers�ttning f�r s�dan verksamhet, under f�ruts�ttning att han �r skatt- skyldig f�r ers�ttningen i den andra avtalsslutande staten. out research at such institution shall be exempt from tax in that State on his remuneration for such activity, provided he is subject to tax thereon in the other Contracting State. Artikel 21 Article 21 Studerande Students 1. Fysisk person, som har eller omedelbart f�re en vistelse i en av- talsslutande stat hade hemvist i den andra avtalsslutande staten och som vistas i den f�rstn�mnda avtalsslut- ande staten uteslutande 1. An individual who is, or was immediately before visiting a Con- tracting State, a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely: a) s�som studerande vid univer- sitet, h�gskola eller skola i denna f�rstn�mnda avtalsslutande stat, a) as a student at a university, col- lege or school in that first-mentioned Contracting State, b) s�som praktikant, eller b) as a trainee, or c) s�som mottagare av stipendi- um, anslag eller penningunderst�d, huvudsakligen f�r att bedriva studier eller forskning, fr�n stiftelse eller institution med uppgift att fr�mja religi�st, v�lg�rande, vetenskapligt eller uppfostrande �ndam�l, c) as the recipient of a grant, allowance or award for the primary purpose of study or research from a religious, charitable, scientific or educational organization, �r befriad fr�n skatt i denna f�rst- n�mnda stat p� utbetalningar fr�n utlandet som han erh�ller f�r sitt uppeh�lle, sin undervisning eller utbildning. shall be exempt from tax in that first-mentioned Contracting State in respect of remittances from abroad for the purposes of his maintenance, education or training. 2. Studerande eller praktikant, som har eller omedelbart f�re en vistelse i en avtalsslutande stat hade hemvist i den andra avtalsslutande staten och som vistas i den f�rst- n�mnda avtalsslutande staten ute- slutande f�r sin undervisning eller utbildning, �r befriad fr�n skatt i den f�rstn�mnda avtalsslutande staten, under en tidrymd ej �verstigande tre p� varandra f�ljande beskattnings�r, p� ers�ttning f�r anst�llning i denna stat, under f�ruts�ttning att ers�tt- ningen under beskattnings�ret icke �verstiger ett belopp motsvarande 2 000 US dollar. 2. A student or trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned Con- tracting State solely, for the purpos- es of his education or training shall be exempt from tax in that first- mentioned Contracting State for a period not exceeding three consecu- tive fiscal years in respect of remu- neration from employment in that State, provided that the remuner- ation does not exceed in the fiscal year an amount corresponding to US $ 2,000. 2020:44 </div> <div id="page23-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 23 SFS Artikel 22 Article 22 �vriga inkomstslag Income not expressly mentioned Inkomst, betr�ffande vilken ingen uttrycklig best�mmelse meddelats i f�reg�ende artiklar av avtalet och som uppb�res av person med hem- vist i en avtalsslutande stat, f�r beskattas i b�da avtalsslutande sta- terna. Items of income of a resident of a Contracting State which are not expressly mentioned in the fore- going Articles of this Convention may be taxed in both Contracting States. Artikel 2312 Article 23 Undanr�jande av dubbelbeskattning Elimination of double taxation 1. Betr�ffande Brasilien ska dubbelbeskattning undanr�jas p� f�ljande s�tt: 1. In the case of Brazil, double taxation shall be avoided as follows: a) Om en person med hemvist i Brasilien f�rv�rvar inkomst som enligt best�mmelserna i detta avtal f�r beskattas i Sverige, ska Brasilien i enlighet med best�mmelserna i sin lagstiftning avseende undanr�jande av dubbelbeskattning (utan att den allm�nna princip som anges h�r p�verkas), fr�n denna persons skatt p� inkomsten avr�kna ett belopp motsvarande den skatt p� inkomsten som erlagts i Sverige. S�dan avr�k- ning ska emellertid inte �verstiga den del av inkomstskatten som, innan avr�kning medges, �r h�n- f�rlig till den inkomst som f�r beskattas i Sverige. a) Where a resident of Brazil derives income which, in accordance with the provisions of this Con- vention, may be taxed in Sweden, Brazil shall allow, according to the provisions of its law regarding the elimination of double taxation (which shall not affect the general principle hereof), as a deduction from the tax on the income of that resident, an amount equal to the in- come tax paid in Sweden. Such de- duction, however, shall not exceed that part of the income tax, as com- puted before the deduction is given, which is attributable to the income which may be taxed in Sweden. b) Om en person med hemvist i Brasilien erh�ller inkomst som enligt best�mmelserna i detta avtal �r undantagen fr�n beskattning i Brasilien, f�r Brasilien beakta den undantagna inkomsten vid fast- st�llandet av skatteuttaget f�r s�dan persons �terst�ende inkomst. b) Where in accordance with any provision of the Convention income derived by a resident of Brazil is exempt from tax in Brazil, Brazil may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income. 2. Betr�ffande Sverige ska dubbelbeskattning undanr�jas p� f�ljande s�tt: 2. In the case of Sweden, double taxation shall be avoided as follows: a) Om en person med hemvist i Sverige f�rv�rvar inkomst som enligt brasiliansk lagstiftning och i enlighet med best�mmelserna i detta a) Where a resident of Sweden derives income which under the laws of Brazil and in accordance with the provisions of this Convention may 12 Artikel 23 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019. 2020:44 </div> <div id="page24-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 24 SFS avtal f�r beskattas i Brasilien, ska Sverige med beaktande av best�m- melserna i svensk lagstiftning be- tr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de i fram- tiden 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 motsvarande den brasilianska skatt som erlagts p� inkomsten. be taxed in Brazil, 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 here- of) as a deduction from the tax on such income, an amount equal to the Brazilian tax paid in respect of such income. b) Om en person med hemvist i Sverige erh�ller inkomst som i en- lighet med best�mmelserna i detta avtal beskattas endast i Brasilien, f�r Sverige, vid fastst�llande av skatte- satsen f�r svensk progressiv skatt beakta den inkomst som ska beskat- tas endast i Brasilien. b) Where a resident of Sweden derives income which, in accordance with the provisions of this Conven- tion, shall be taxable only in Brazil, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Brazil. c) Utan hinder av best�mmelserna i a) i denna punkt �r utdelning fr�n bolag med hemvist i Brasilien till bolag med hemvist i Sverige undan- tagen fr�n svensk skatt enligt be- st�mmelserna i svensk lag om skattebefrielse f�r utdelning som betalas till svenska bolag fr�n bolag i utlandet. c) Notwithstanding the provisions of sub-paragraph a) of this para- graph, dividends paid by a company which is a resident of Brazil to a company which is a resident of Sweden shall be exempt from Swe- dish tax according to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by companies abroad. Artikel 24 Article 24 F�rbud mot diskriminering Non-discrimination 1. Medborgare i en avtalsslutande stat skall icke i den andra avtals- slutande staten bli f�rem�l f�r n�gon beskattning eller n�got d�rmed sam- manh�ngande skattekrav av annat slag eller mer tyngande �n med- borgarna i denna andra stat under samma f�rh�llanden �r eller kan bli underkastade. 1. The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxa- tion 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 are or may be subjected. 2. Uttrycket medborgare be- tyder: 2. The term nationals means: a) Fysiska personer som �r med- borgare i en avtalsslutande stat. a) all individuals possessing the nationality of a Contracting State; b) Juridiska personer och andra sammanslutningar, som bildats en- ligt g�llande lag i en avtalsslutande stat. b) all legal persons, partnerships and associations deriving their status as such from the law in force in a Contracting State. 2020:44 </div> <div id="page25-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 25 SFS 3. Beskattningen av fast drift- st�lle, som f�retag i en avtals- slutande stat har i den andra avtalsslutande staten, skall i denna andra stat icke vara mindre f�rdel- aktig �n beskattningen av f�retag i denna stat, som bedriver samma verksamhet. 3. The taxation on a permanent establishment 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 enter- prises of that other State carrying on the same activities. Denna best�mmelse skall icke anses medf�ra f�rpliktelse f�r en avtalsslutande stat att medge per- soner med hemvist i den andra avtalsslutande staten s�dana person- liga avdrag vid beskattningen, skattebefrielser eller skatteneds�tt- ningar, som medges personer med hemvist i den f�rstn�mnda staten p� grund av civilst�nd eller f�rs�rj- ningsplikt mot familj. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 4. F�retag i en avtalsslutande stat, vilkas kapital helt eller delvis �ges eller kontrolleras, direkt eller indi- rekt, av en eller flera personer med hemvist i den andra avtalsslutande staten, skall icke i den f�rstn�mnda avtalsslutande staten bli f�rem�l f�r n�gon beskattning eller n�got d�r- med sammanh�ngande skattekrav, som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande skatte- krav, som andra liknande f�retag i denna f�rstn�mnda stat �r eller kan bli underkastade. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting 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 that first-mentioned State are or may be subjected. 5. I denna artikel avser uttrycket beskattning skatter av varje slag och beskaffenhet. 5. In this Article the term taxation means taxes of every kind and description. Artikel 2513 Article 25 F�rfarandet vid �msesidig �ver- enskommelse Mutual agreement procedure 1. Om en person anser att en av- talsslutande stat eller b�da avtals- slutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot best�mmelserna i detta avtal, kan han, utan att det p�verkar hans 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 accordance with the provisions of this Convention, he may, irrespec- tive of the remedies provided by the 13 Artikel 25 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019. 2020:44 </div> <div id="page26-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 26 SFS r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordningar, l�gga fram saken f�r den beh�riga myndigheten i n�gon av de avtalsslutande staterna. Saken ska l�ggas fram inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot best�mmelserna i avtalet. domestic law of those States, present his case to the competent authority of either Contracting State. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, ska myn- digheten s�ka l�sa fr�gan genom �msesidig �verenskommelse med den beh�riga myndigheten i den andra avtalsslutande staten i syfte att undvika beskattning som strider mot avtalet. �verenskommelse som tr�f- fats genomf�rs utan hinder av tids- gr�nser i de avtalsslutande staternas interna lagstiftning. 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 agreement with the compe- tent authority of the other Contract- ing State, with a view to the avoi- dance 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. De beh�riga myndigheterna i de avtalsslutande staterna ska genom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolk- ningen eller till�mpningen av av- talet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbeskattning i fall som inte omfattas av detta avtal. 3. The competent authorities of the Contracting States shall endeav- our to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also con- sult together for the elimination of double taxation in cases not pro- vided for in the Convention. 4. De beh�riga myndigheterna i de avtalsslutande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse i de fall som angivits i f�reg�ende punk- ter. 4. The competent authorities of the Contracting States may com- municate with each other directly for the purpose of reaching an agree- ment in the sense of the preceding paragraphs. Artikel 2614 Article 26 Utbyte av upplysningar Exchange of information 1. De beh�riga myndigheterna i de avtalsslutande staterna ska utbyta s�dana upplysningar som kan antas vara relevanta vid till�mpningen av best�mmelserna i detta avtal eller f�r 1. The competent authorities of the Contracting States shall ex- change such information as is for- eseeably relevant for carrying out the provisions of this Convention or 14 Artikel 26 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019. 2020:44 </div> <div id="page27-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 27 SFS administration eller verkst�llighet av intern lagstiftning i fr�ga om skatter av varje slag och beskaffenhet som tas ut f�r de avtalsslutande staterna eller f�r deras politiska underavdel- ningar eller lokala myndigheter, om beskattningen enligt denna lagstift- ning inte strider mot avtalet. Utbytet av upplysningar begr�nsas inte av artiklarna 1 och 2. to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Con- tracting States, or of their political 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. Upplysningar som en avtals- slutande 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 eller 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 verk- samheter. Dessa personer eller myndigheter f�r anv�nda upplys- ningar bara f�r s�dana �ndam�l. De f�r yppa upplysningarna vid offent- lig r�tteg�ng eller i domstolsavg�- randen. Utan hinder av detta kan upplysningar som en avtalsslutande stat mottagit anv�ndas f�r andra �ndam�l d� s�dana upplysningar kan anv�ndas f�r s�dana andra �ndam�l enligt lagstiftningen i b�da staterna och den beh�riga myndigheten i den stat som l�mnar upplysningarna till�ter s�dan anv�ndning. 2. Any information received un- der paragraph 1 by a Contracting State shall be treated as secret in the same manner as information ob- tained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the deter- mination 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 information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such infor- mation may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use. 3. Best�mmelserna i punkterna 1 och 2 medf�r inte skyldighet f�r en avtalsslutande stat att: 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och admi- nistrativ praxis i denna avtalsslu- tande stat eller i den andra avtals- slutande staten, a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) l�mna upplysningar som inte �r tillg�ngliga enligt lagstiftning eller sedvanlig administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, b) to supply information which is not obtainable under the laws or in the normal course of the adminis- tration of that or of the other Con- tracting State; 2020:44 </div> <div id="page28-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 28 SFS c) l�mna upplysningar som skulle r�ja aff�rshemlighet, industri-, handels- eller yrkeshemlighet eller i n�ringsverksamhet nyttjat f�rfa- ringss�tt eller upplysningar, vilkas �verl�mnande skulle strida mot allm�nna h�nsyn (ordre public). c) to supply information which would disclose any trade, business, industrial, commercial or profes- sional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 4. D� en avtalsslutande stat beg�r upplysningar enligt denna artikel ska den andra avtalsslutande staten anv�nda de medel som denna stat f�rfogar �ver f�r att inh�mta de beg�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 avtals- slutande 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. 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply informa- tion solely because it has no do- mestic interest in such information. 5. Best�mmelserna i punkt 3 med- f�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 institution, ombud, repre- sentant eller f�rvaltare eller d�rf�r att upplysningarna g�ller �gander�tt i en person. 5. In no case shall the provisions of paragraph 3 be construed to per- mit 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. Artikel 26-A15 Article 26-A R�tt till f�rm�ner Entitlement to benefits 1. Om inte annat f�ljer av denna artikel ska en person med hemvist i en avtalsslutande stat inte vara be- r�ttigad till en f�rm�n som annars skulle ges enligt detta avtal (f�rutom f�rm�n som ges enligt artikel 4 punkt 3 eller artikel 25) s�vida personen vid den tidpunkt d� f�r- m�nen skulle ha givits inte �r en s�dan kvalificerad person som anges i punkt 2. 1. Except as otherwise provided in this Article, a resident of a Con- tracting State shall not be entitled to a benefit that would otherwise be accorded by this Convention (other than a benefit under paragraph 3 of Article 4 or Article 25) unless such resident is a qualified person, as defined in paragraph 2, at the time that the benefit would be accorded. 15 Artikel 26-A har tillkommit genom �ndringsprotokollet den 19 mars 2019. 2020:44 </div> <div id="page29-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 29 SFS 2. En person med hemvist i en avtalsslutande stat �r en kvalificerad person vid den tidpunkt d� en f�r- m�n annars skulle ges enligt detta avtal, om personen vid denna tidpunkt �r: 2. A resident of a Contracting State shall be a qualified person at a time when a benefit would otherwise be accorded by the Convention if, at that time, the resident is: a) en fysisk person, a) an individual; b) den avtalsslutande staten eller dess politiska underavdelningar eller en institution eller inr�ttning tillh�- rande den avtalsslutande staten eller dess politiska underavdelningar eller lokala myndigheter, b) that Contracting State, or a political subdivision or local au- thority thereof, or an agency or in- strumentality of that State, political subdivision or local authority; c) ett bolag eller en annan person, om dess viktigaste aktieslag regel- m�ssigt oms�tts p� en eller flera erk�nda aktieb�rser, c) a company or other entity, if the principal class of its shares is regu- larly traded on one or more recog- nised stock exchanges; d) en person som inte �r en fysisk person som �r en icke vinstdrivande organisation enligt �verenskommel- se mellan de beh�riga myndig- heterna, d) a person, other than an individ- ual, that is a non-profit organisation agreed upon by the competent authorities; e) en person som inte �r en fysisk person, om, vid denna tidpunkt och under minst h�lften av dagarna under en tolvm�nadersperiod som innefattar denna tidpunkt, personer med hemvist i den avtalsslutande staten och som �r ber�ttigade till f�rm�ner enligt det skatteavtal som omfattas enligt a)d) i denna punkt innehar, direkt eller indirekt, minst 50 procent av aktierna i denna person. e) a person other than an indi- vidual if, at that time and on at least half of the days of a twelve-month period that includes that time, persons who are residents of that Contracting State and that are entitled to benefits of this Con- vention under sub-paragraphs a) to d) own, directly or indirectly, at least 50 per cent of the shares of the person. 3. a) En person med hemvist i en avtalsslutande stat �r ber�ttigad till avtalsf�rm�ner betr�ffande inkomst som f�rv�rvas fr�n den andra avtals- slutande staten, oavsett om personen �r en kvalificerad person, om perso- nen �r verksam genom att aktivt bedriva en aff�rsr�relse i den f�rst- n�mnda avtalsslutande staten, och inkomsten som f�rv�rvas fr�n den andra avtalsslutande staten h�rr�r fr�n eller har samband med denna aff�rsr�relse. Vid till�mpningen av denna artikel ska uttrycket aktivt bedriva en aff�rsr�relse inte om- fatta f�ljande verksamheter eller n�gon kombination av dessa: 3. a) A resident of a Contracting State shall be entitled to benefits under this Convention with respect to an item of income derived from the other Contracting State, regard- less of whether the resident is a qualified person, if the resident is engaged in the active conduct of a business in the first-mentioned State and the income derived from the other State emanates from, or is incidental to, that business. For purposes of this Article, the term active conduct of a business shall not include the following activities or any combination thereof: 1) verksamhet som holdingbolag, (i) operating as a holding com- pany; 2020:44 </div> <div id="page30-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 30 SFS 2) tillhandah�llande av �vergri- pande tillsyn eller f�rvaltning av en koncern, (ii) providing overall supervision or administration of a group of com- panies; 3) tillhandah�llande av koncern- finansiering (inklusive centraliserad kassaf�rvaltning, s.k. cash pooling), eller (iii) providing group financing (including cash pooling); or 4) g�ra kapitalplaceringar eller f�rvalta investeringar s�vida inte denna verksamhet bedrivs av en bank, ett f�rs�kringsf�retag eller en registrerad v�rdepappershandlare i dess sedvanliga aff�rsverksamhet. (iv) making or managing invest- ments, unless these activities are carried on by a bank, insurance enterprise or registered securities dealer in the ordinary course of its business as such. b) Om en person med hemvist i en avtalsslutande stat f�rv�rvar in- komst fr�n aff�rsr�relse som person- en bedriver i den andra avtalsslut- ande staten eller f�rv�rvar inkomst som h�rr�r fr�n den andra avtals- slutande staten och som betalas av en n�rst�ende person, ska, i f�r- h�llande till s�dan inkomst, vill- koren i a) anses uppfyllda endast om den aff�rsr�relse som denna person bedriver i den f�rstn�mnda jurisdik- tionen och till vilken inkomsten h�nf�r sig, �r omfattande i f�rh�l- lande till samma r�relse eller en kompletterande aff�rsr�relse som bedrivs av denna person eller s�dan n�rst�ende person i den andra av- talsslutande jurisdiktionen. Bed�m- ningen av huruvida en aff�rsr�relse ska anses omfattande vid till�mp- ningen av denna punkt ska baseras p� alla fakta och omst�ndigheter. b) If a resident of a Contracting State derives an item of income from a business activity conducted by that resident in the other Contracting State, or derives an item of income arising in the other State from a connected person, the conditions described in sub-paragraph a) shall be considered to be satisfied with respect to such item only if the business activity carried on by the resident in the first-mentioned State to which the item is related is substantial in relation to the same or complementary business activity carried on by the resident or such connected person in the other Con- tracting State. Whether a business activity is substantial for the purposes of this paragraph shall be determined based on all the facts and circumstances. c) Vid till�mpningen av denna punkt ska r�relse som bedrivs av personer som �r n�rst�ende till en person med hemvist i en avtals- slutande stat anses bedrivas av den personen. c) For purposes of applying this paragraph, activities conducted by connected persons with respect to a resident of a Contracting State shall be deemed to be conducted by such resident. 4. En person med hemvist i en avtalsslutande stat, som inte �r en kvalificerad person, ska �nd� vara ber�ttigad till en f�rm�n som annars skulle ges enligt detta avtal i fr�ga om en inkomst om, under minst h�lften av dagarna inom en tolvm�nadersperiod som inkluderar den tidpunkt d� f�rm�nen annars skulle ges, personer som �r j�m- f�rliga f�rm�nstagare direkt eller 4. A resident of a Contracting State that is not a qualified person shall nevertheless be entitled to a benefit that would otherwise be accorded by this Convention with respect to an item of income if, at the time when the benefit otherwise would be accorded and on at least half of the days of any twelve-month period that includes that time, 2020:44 </div> <div id="page31-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 31 SFS indirekt �r r�ttm�tiga innehavare av minst 75 procent i personen. persons that are equivalent bene- ficiaries own, directly or indirectly, at least 75 per cent of the shares of the resident. 5. Om en person med hemvist i en avtalsslutande stat varken �r en kvalificerad person enligt best�m- melserna i punkt 2 eller ber�ttigad till f�rm�ner enligt punkt 3 eller 4, f�r den beh�riga myndigheten i den avtalsslutande stat i vilken f�rm�ner nekas enligt denna artikel, �nd� ge f�rm�ner enligt detta avtal, eller f�r- m�ner betr�ffande en viss inkomst, med beaktande av syftet och �nda- m�let med detta avtal, men endast om personen p� ett f�r den beh�riga myndigheten tillfredsst�llande s�tt kan visa att varken dess bildande, f�rv�rv eller underh�ll, eller be- drivandet av dess verksamhet, hade som ett av sina huvudsakliga syften att f� f�rm�ner enligt detta avtal. Innan en beg�ran som en person med hemvist i en avtalsslutande stat har l�mnat enligt denna punkt beviljas eller avsl�s, ska den beh�riga myn- digheten i den avtalsslutande stat till vilken beg�ran har l�mnats, �ver- l�gga med den beh�riga myndig- heten i den f�rstn�mnda avtalsslut- ande staten. 5. If a resident of a Contracting State is neither a qualified person pursuant to the provisions of para- graph 2, nor entitled to benefits under paragraph 3 or 4, the compe- tent authority of the Contracting State in which benefits are denied under the previous provisions of this Article may, nevertheless, grant the benefits of this Convention, or benefits with respect to a specific item of income, taking into account the object and purpose of this Convention, but only if such resident demonstrates to the satisfaction of such competent authority that neither its establishment, acquisition or maintenance, nor the conduct of its operations, had as one of its principal purposes the obtaining of benefits under this Convention. The competent authority of the Contract- ing State to which a request has been made, under this paragraph, by a resident of the other State, shall consult with the competent authority of that other State before either granting or denying the request. 6. Vid till�mpningen av denna punkt och de f�reg�ende punkterna i denna artikel: 6. For the purposes of this and the previous paragraphs of this Article: a) avser erk�nd aktieb�rs: a) the term recognised stock ex- change means: 1) BM&F Bovespa (B3) och varje annan aktieb�rs som st�r under tillsyn av finansinspektionen i Bra- silien (Comiss�o de Valores Mobi- li�rios CVM) eller den som tr�der i dess st�lle, (i) the BM&F Bovespa (B3) and any other stock exchange sub- ject to regulation by the Securities and Exchange Commission of Brazil (Comiss�o de Valores Mobili�rios CVM) or its successor; 2) Stockholmsb�rsen, the Nordic Growth Market (NGM) och varje annan aktieb�rs som st�r under tillsyn av Finansinspektionen, (ii) the OMX NASDAQ Stock- holm Stock Exchange (Stockholms- b�rsen), the Nordic Growth Market (NGM), and any other stock ex- change subject to regulation by the Swedish Financial Supervisory Authority; 3) en aktieb�rs i en medlemsstat i Europeiska unionen, Norge, Island, (iii) any stock exchange of a member state of the European Union 2020:44 </div> <div id="page32-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 32 SFS Liechtenstein eller Schweiz som st�r under tillsyn av finansinspektionen i respektive stat i fr�ga, or of Norway, Iceland, Liechten- stein, or Switzerland subject to regu- lation by a Financial Supervisory Authority in the respective relevant state; 4) aktieb�rserna i Hongkong, New York, Seoul, Shanghai, Singa- pore, Sydney, Toronto samt NAS- DAQ-systemet, (iv) the stock exchanges of Hong Kong, New York, Seoul, Shanghai, Singapore, Sydney, Toronto, and the NASDAQ System; and 5) varje annan aktieb�rs som de beh�riga myndigheterna i de av- talsslutande staterna f�r till�mp- ningen av denna artikel kommer �verens om, (v) any other stock exchange which the competent authorities of the Contracting States agree to recognize for the purposes of this Article; b) avser aktier i personer som inte �r bolag �garandelar som �r j�mf�rbara med aktier, b) with respect to entities that are not companies, the term shares means interests that are comparable to shares; c) avser viktigaste aktieslag det eller de aktieslag som representerar majoriteten av det sammanlagda r�stetalet i och v�rdet av bolagets eller personens sammanlagda r�ste- tal och v�rde, c) the term principal class of shares means the class or classes of shares of a company or entity which represents the majority of the aggre- gate vote and value of the company or entity; d) ska tv� personer anses vara n�rst�ende, om en av personerna, direkt eller indirekt, innehar minst 50 procent av �garandelarna i den andra personen (eller, i fr�ga om ett bolag, minst 50 procent av det sam- manlagda r�stetalet och v�rdet av bolagets aktier) eller om minst 50 procent av �garandelarna i b�da per- sonerna (eller, i fr�ga om ett bolag, minst 50 procent av det samman- lagda r�stetalet och v�rdet av bo- lagets aktier), direkt eller indirekt, innehas av en annan person. En person ska dock alltid anses n�rst�- ende till en annan person, om den ena personen med h�nsyn tagen till alla relevanta fakta och omst�ndig- heter kontrollerar den andra per- sonen eller om b�da personerna kontrolleras av samma person eller personer, d) two persons shall be con- nected persons if one owns, directly or indirectly, at least 50 per cent of the beneficial interest in the other (or, in the case of a company, at least 50 per cent of the aggregate vote and value of the companys shares) or another person owns, directly or indirectly, at least 50 per cent of the beneficial interest (or, in the case of a company, at least 50 per cent of the aggregate vote and value of the companys shares) in each person. In any case, a person shall be connected to another if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same person or persons; e) avser j�mf�rlig f�rm�nstag- are varje person som i en avtalsslut- ande stat skulle vara ber�ttigad till f�rm�ner i fr�ga om en inkomst enligt den interna lagstiftningen i den staten, detta avtal eller annat internationellt instrument som �r j�mf�rliga med, eller gynnsammare e) the term equivalent bene- ficiary means any person who would be entitled to benefits with respect to an item of income accord- ed by a Contracting State under the domestic law of that Contracting State, this Convention or any other international agreement which are 2020:44 </div> <div id="page33-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 33 SFS �n, de f�rm�ner som ges f�r denna inkomst i enlighet med detta avtal. F�r att fastst�lla om en person �r en j�mf�rlig f�rm�nstagare s�vitt avser utdelning, ska personen anses inneha samma kapitalandel i det bolag som betalar utdelningen som den kapital- andel som innehas av det bolag som beg�r f�rm�nen s�vitt avser utdel- ningen. equivalent to, or more favourable than, benefits to be accorded to that item of income under this Con- vention. For the purposes of deter- mining whether a person is an equivalent beneficiary with respect to dividends received by a company, the person shall be deemed to be a company and to hold the same capital of the company paying the dividends as such capital the com- pany claiming the benefit with respect to the dividends holds. 7. a) I fall d�: 7. a) Where: 1) ett f�retag i en avtalsslutande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten och den f�rst- n�mnda staten behandlar s�dan in- komst som h�nf�rlig till ett f�retaget tillh�rigt fast driftst�lle bel�get i en tredje jurisdiktion, och (i) an enterprise of a Contracting State derives income from the other Contracting State and the first- mentioned State treats such income as attributable to a permanent estab- lishment of the enterprise situated in a third jurisdiction, and 2) inkomsten h�nf�rlig till det fasta driftst�llet �r undantagen fr�n beskattning i den f�rstn�mnda staten, (ii) the profits attributable to that permanent establishment are exempt from tax in the first-mentioned State, ska f�rm�ner enligt detta avtal inte ges om den skatt som tas ut p� inkomsten i den tredje jurisdiktionen �r l�gre �n 60 procent av den skatt som skulle ha tagits ut p� inkomsten i den f�rstn�mnda staten, om det fasta driftst�llet hade varit bel�get i denna f�rstn�mnda stat. I s�dant fall ska den inkomst p� vilken best�m- melserna i denna punkt till�mpas beskattas enligt den interna lagstift- ningen i den andra avtalsslutande staten, utan hinder av �vriga best�m- melser i detta avtal. the benefits of this Convention shall not apply to any item of income on which the tax in the third jurisdiction is less than 60 per cent of the tax that would be imposed in the first-mentioned State on that item of income if that permanent establishment were situated in the first-mentioned State. In such a case, any income to which the provisions of this paragraph apply shall remain taxable according to the domestic law of the other State, notwith- standing any other provisions of the Convention. b) De f�reg�ende best�mmelserna i denna punkt ska inte till�mpas om inkomsten som h�rr�r fr�n den andra staten f�rv�rvas i samband med eller p� grund av en aktiv aff�rsr�relse som bedrivs genom det fasta drift- st�llet (med undantag f�r r�relse som best�r av att genomf�ra, f�rvalta eller inneha investeringar f�r f�retagets egen r�kning, s�vida denna r�relse inte utg�r bank-, f�rs�krings- eller v�rdepappers- r�relse som bedrivs av en bank, ett b) The preceding provisions of this paragraph shall not apply if the income derived from the other State emanates from, or is incidental to, the active conduct of a business carried on through the permanent establishment (other than the busi- ness of making, managing or simply holding investments for the enter- prises own account, unless these activities are banking, insurance or securities activities carried on by a 2020:44 </div> <div id="page34-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 34 SFS f�rs�kringsf�retag eller en registre- rad v�rdepappershandlare). bank, insurance enterprise or regi- stered securities dealer, respective- ly). c) Om f�rm�ner enligt detta avtal nekas med st�d av de f�reg�ende best�mmelserna i denna punkt i fr�ga om en inkomst som f�rv�rvas av en person med hemvist i en avtalsslutande stat, f�r den beh�riga myndigheten i den andra avtals- slutande staten emellertid ge dessa f�rm�ner i fr�ga om inkomsten om denna beh�riga myndighet, som svar p� en beg�ran fr�n personen, efter beaktande av anledningarna till att personen inte uppfyllde f�ruts�tt- ningarna i denna punkt (s�som f�rekomsten av f�rluster) best�m- mer att det �r motiverat att ge dessa f�rm�ner. Den beh�riga myndig- heten i den avtalsslutande stat till vilken en beg�ran enligt f�reg�ende mening har l�mnats, ska �verl�gga med den beh�riga myndigheten i den andra avtalsslutande staten innan beg�ran beviljas eller avsl�s. c) If benefits under this Con- vention are denied pursuant to the preceding provisions of this para- graph with respect to an item of income derived by a resident of a Contracting State, the competent authority of the other Contracting State may, nevertheless, grant these benefits with respect to that item of income if, in response to a request by such resident, such competent authority determines that granting such benefits is justified in light of the reasons such resident did not satisfy the requirements of this paragraph (such as the existence of losses). The competent authority of the Contracting State to which a request has been made under the preceding sentence shall consult with the competent authority of the other Contracting State before either granting or denying the request. 8. Utan hinder av best�mmelserna i detta avtal ska, f�r det fall 8. Notwithstanding any other pro- visions of this Convention, where a) ett bolag med hemvist i en avtalsslutande stat huvudsakligen f�rv�rvar sina inkomster fr�n andra stater a) a company that is a resident of a Contracting State derives its in- come primarily from other States 1) fr�n aktiviteter s�som bank-, sj�farts-, finans- eller f�rs�krings- verksamhet, eller (i) from activities such as bank- ing, shipping, financing or insurance or; 2) genom att vara huvudkontor, coordination centre eller liknande enhet som tillhandah�ller admini- strativa tj�nster eller andra tj�nster till en grupp av bolag som bedriver r�relse huvudsakligen i andra stater, och (ii) from being the headquarters, co-ordination centre or similar entity providing administrative services or other support to a group of compa- nies which carry on business primar- ily in other States; and b) den skatt som tas ut p� s�dana inkomster enligt lagstiftningen i denna stat understiger 60 procent av den skatt som tas ut p� inkomster fr�n liknande verksamhet som be- drivs inom denna stat eller 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 i denna stat, b) such income would, under the laws of that State, bear a tax lower than 60 per cent of the tax that is borne by income from similar activities carried out within that State or from being the headquarters, co-ordination centre or similar entity providing administrative services or other support to a group of companies which carry on business in that State, as the case may be, 2020:44 </div> <div id="page35-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 35 SFS de best�mmelser i detta avtal som medger undantag fr�n eller ned- s�ttning av skatt inte till�mpas p� inkomst som ett s�dant bolag f�r- v�rvar och inte heller p� utdelning som betalas av ett s�dant bolag. any provisions of this Convention conferring an exemption or a reduc- tion of tax shall not apply to the income of such company and to the dividends paid by such company. 9. Utan hinder av best�mmelserna i detta avtal ska en f�rm�n enligt avtalet inte ges i fr�ga om en inkomst, om det med h�nsyn till alla relevanta fakta och omst�ndigheter rimligen kan antas att ett av de huvudsakliga syftena med det arrangemang eller den transaktion som direkt eller indirekt resulterade i f�rm�nen var att f� f�rm�nen, s�vida det inte fastst�lls att det under omst�ndigheterna �r f�renligt med de relevanta best�mmelsernas �nda- m�l och syfte att f�rm�nen ges. 9. Notwithstanding the other pro- visions of this Convention, a benefit under this Convention shall not be granted in respect of an item of income if it is reasonable to con- clude, having regard to all relevant facts and circumstances, that obtain- ing that benefit was one of the principal purposes of any arrange- ment or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of this Convention. Artikel 27 Article 27 Diplomatiska och konsul�ra befatt- ningshavare Diplomatic and consular officials Detta avtal p�verkar icke privi- legier i beskattningsh�nseende, som enligt folkr�ttens allm�nna regler eller stadganden i s�rskilda �verens- kommelser tillkommer diplomatiska eller konsul�ra befattningshavare. Nothing in this Convention shall affect the fiscal privileges of diplo- matic or consular officials under the general rules of international law or under the provisions of special agreements. Artikel 28 Article 28 Ikrafttr�dande Entry into force 1. Detta avtal skall ratificeras och ratifikationshandlingarna skall ut- v�xlas i Stockholm snarast m�jligt. 1. This Convention shall be ratified and the instruments of rati- fication shall be exchanged at Stock- holm as soon as possible. 2. Detta avtal tr�der i kraft med utv�xlingen av ratifikationshand- lingarna och dess best�mmelser till�mpas: 2. This Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect: I. Betr�ffande skatter som inne- h�lles vid k�llan, i fr�ga om belopp som erl�gges eller �verf�res den 1 januari kalender�ret n�rmast efter I as respects taxes withheld at source to amounts paid or remitted on or after January 1 of the calendar year immediately following the year 2020:44 </div> <div id="page36-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 36 SFS det d� avtalet tr�der i kraft eller senare. in which the Convention enters into force; II. Betr�ffande andra skatter p� inkomst, i fr�ga om inkomst som uppb�res den 1 januari kalender�ret n�rmast efter det d� avtalet tr�der i kraft eller senare. II as respects other taxes on income, to income derived on or after January 1 of the calendar year immediately following the year in which the Convention enters into force. 3. Avtalet mellan Sverige och Brasilien f�r undvikande av dubbel- beskattning betr�ffande skatter p� inkomst och f�rm�genhet, under- tecknat i Rio de Janeiro den 17 sep- tember 1965 skall upph�ra att g�lla i fr�ga om skatter som inneh�lles vid k�llan och andra skatter p� inkomst fr�n och med den dag d� f�revarande avtal blir till�mpligt enligt punkt 2 i denna artikel. Betr�ffande den sven- ska f�rm�genhetsskatten till�mpas det �ldre avtalet sista g�ngen i fr�ga om f�rm�genhet som innehas vid ut- g�ngen av det �r d� f�revarande avtal tr�der i kraft. 3. The Agreement between Sweden and Brazil for the avoidance of double taxation with respect to taxes on income and capital, signed at Rio de Janeiro on 17th September 1965, shall cease to have effect as regards taxes withheld at source and other taxes on income, from the date on which the present Convention becomes effective in accordance with paragraph 2 of this Article. With respect to the Swedish capital tax, the Agreement shall be applied for the last time in respect of capital owned at the expiration of the year in which the present Convention enters into force. Artikel 29 Article 29 Upph�rande Termination Detta avtal f�rblir i kraft utan tidsbegr�nsning men envar av de avtalsslutande staterna �ger att senast den 30 juni under ett kalender�r, dock icke tidigare �n tre �r efter dagen f�r avtalets ikrafttr�- dande p� diplomatisk v�g skrift- ligen upps�ga avtalet hos den andra avtalsslutande staten. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla: This Convention shall remain in force indefinitely, but either Con- tracting State may, on or before 30th June in any calendar year beginning after the expiration of a period of three years from the date of the entry into force, give to the other Contracting State, through diplo- matic channels, written notice of termination. In such case, the Convention shall cease to have effect: I. Betr�ffande skatter som inne- h�lles vid k�llan, i fr�ga om belopp som erl�gges eller �verf�res efter utg�ngen av det kalender�r d� upp- s�gningen �ger rum. I as respects taxes withheld at source, to amounts paid or remitted after the expiration of the calendar year in which the notice of termina- tion is given; II. Betr�ffande andra skatter p� inkomst, i fr�ga om inkomst som uppb�res efter utg�ngen av det kalender�r d� upps�gningen �ger rum. II as respects other taxes on income, to income derived after the expiration of the calendar year in which the notice of termination is given. 2020:44 </div> <div id="page37-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 37 SFS Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta avtal och f�rsett detsamma med sina sigill. In witness whereof the under- signed being duly authorized thereto have signed this Convention and have affixed thereto their seals. Som skedde i Brasilia den 25 april 1975 i tv� exemplar p� svenska, portugisiska och engelska spr�ken, vilka tre texter �ger lika vitsord. Vid sinsemellan olika tolkningar av texterna �ger den engelska texten f�retr�de. Done at Bras�lia this 25th day of April 1975, in duplicate in the Swedish, the Portuguese and the English languages, all three texts being equally authentic. In case of any divergence of interpretation the English text shall prevail. F�r Konungariket Sveriges regering: For the Government of the Kingdom of Sweden: Bengt Odevall Bengt Odevall F�r F�rbundsrepubliken Brasiliens regering: For the Government of the Federa- tive Republic of Brazil: A. F. Azaredo da Silveira A. F. Azaredo da Silveira Protokoll16 Protocol Konungariket Sveriges regering och F�rbundsrepubliken Brasiliens regering har vid undertecknandet av protokollet om �ndring i avtalet mellan Konungariket Sveriges rege- ring och F�rbundsrepubliken Bra- siliens regering f�r undvikande av dubbelbeskattning betr�ffande in- komstskatter undertecknat i Brasilia den 25 april 1975 kommit �verens om f�ljande best�mmelser som ska utg�ra en integrerande del av avtalet. The Government of the Kingdom of Sweden and the Government of the Federative Republic of Brazil have agreed at the signing of the Protocol amending the Convention between Sweden and Brazil for the avoidance of double taxation with respect to taxes on income signed in Bras�lia on 25 April 1975 upon the following provisions which shall form an integral part of the Convention. 1. Till artikel 2 1. Ad Article 2 Det �r f�rst�tt i fr�ga om Brasilien att sociala avgifter p� nettovinst (Contribui��o Social sobre o Lucro L�quido CSLL p� portugisiska) som f�ljer av lag 7,689 av den 15 de- cember 1988 omfattas av de skatter som anges i artikel 2 punkt 1 b). It is understood that in the case of Brazil the social contribution on the net profits (Contribui��o Social sobre o Lucro L�quido CSLL, in Portuguese) created by Law 7,689 of 15 December 1988 is included in the taxes referred to in Article 2, para- graph 1, sub-paragraph (b). 16 Protokollet till avtalet har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019. 2020:44 </div> <div id="page38-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 38 SFS 2. Till artiklarna 10, 11 och 12 2. Ad Articles 10, 11 and 12 Det �r �verenskommet att om Brasilien efter den 19 mars 2019 undertecknar ett avtal, konvention eller protokoll med en medlemsstat i Organisationen f�r ekonomiskt sam- arbete och utveckling (OECD), med undantag f�r s�dana stater i Syd- amerika, som inneb�r att Brasilien ska undanta utdelning, r�nta eller royalty som h�rr�r fr�n Brasilien fr�n beskattning, eller som begr�nsar skatteuttaget i Brasilien p� s�dan utdelning, r�nta eller royalty till en skattesats som �r l�gre �n de skattesatser som anges i artikel 10 punkt 2 a), artikel 11 punkt 2 eller artikel 12 punkt 2 i avtalet, s� ska s�dant undantag eller l�gre skatte- sats automatiskt till�mpas i fr�ga om utdelning, r�nta och royalty som h�rr�r fr�n Brasilien och betalas till en person med hemvist i Sverige under samma villkor som om undantaget eller den l�gre skatte- satsen hade angivits i punkterna i fr�ga och under en s� l�ng tid som dessa skattesatser �r till�mpliga enligt ett annat avtal, konvention eller protokoll. Detta ska g�lla oavsett huruvida ett s�dant undantag eller l�gre skattesats ska till�mpas generellt eller i fr�ga om specifika kategorier av utdelning, r�nta eller royalty, d�ri inbegripet genom en mer begr�nsad definition av s�dana inkomster. It is agreed that if any Agreement, Convention or Protocol between Brazil and a member state of the Organisation for Economic Coop- eration and Development (OECD), excluding any state in Latin America, signed after 19th March 2019, provides that Brazil shall exempt from tax dividends, interest or royalties arising in Brazil, or limit the tax charged in Brazil on such dividends, interest or royalties to a rate lower than any of those pro- vided for in sub-paragraph a) of paragraph 2 of Article 10, paragraph 2 of Article 11 or paragraph 2 of Article 12 of the Convention, such exemption or lower rate shall automatically apply to dividends, interest or royalties arising in Brazil and beneficially owned by a resident of Sweden and to dividends, interest or royalties arising in Sweden and beneficially owned by a resident of Brazil, under the same conditions as if such exemption or lower rate had been specified in those paragraphs and for as long as such rates are applicable in any other such Agree- ment, Convention or Protocol. This shall apply regardless of whether such exemption or lower rate applies generally or in respect of specific categories of dividends, interest or royalties, including through provid- ing for a more limited scope of the definitions of such incomes. 3. Till artikel 10 3. Ad Article 10 Det �r f�rst�tt att best�mmelserna i artikel 10 punkt 5 inte st�r i strid med best�mmelserna i artikel 24 punkt 3. It is understood that the provisions of paragraph 5 of Article 10 are not in conflict with the provisions of paragraph 3 of Article 24. 4. Till artikel 11 4. Ad Article 11 Det �r f�rst�tt att r�nta p� ett bolags tillg�ngar (juros sobre o capital pr�prio) i enlighet med brasiliansk lag ocks� �r att anse som r�nta enligt artikel 11 punkt 4. It is understood that, in respect of paragraph 4 of Article 11, interest paid as interest on the companys equity (juros sobre o capital pr�- prio in Portuguese) in accordance 2020:44 </div> <div id="page39-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 39 SFS with Brazilian tax law is also considered interest for the purposes of paragraph 4 of Article 11. 5. Till artikel 12 5. Ad Article 12 Det �r f�rst�tt att best�mmelserna i artikel 12 punkt 3 i avtalet ocks� �r till�mpliga i fr�ga om betalningar avseende tillhandah�llandet av tek- niska tj�nster och teknisk assistans. It is understood that the provisions of paragraph 3 of Article 12 shall also apply to payments of any kind received as consideration for the rendering of technical services and technical assistance. 6. Till artikel 23 6. Ad Article 23 F�r det fall Sverige avser att inf�ra lagstiftning som p�f�r bolags- skatt f�r bolag i Sverige avseende inkomst som ett n�rst�ende brasili- anskt bolag uppb�r fr�n industri- produktion som gynnats av brasili- anska incitament avsedda f�r att fr�mja regional ekonomisk utveck- ling i Brasilien f�r de norra och nord�stra regionerna och som god- k�nts av brasilianska Myndigheten f�r utveckling av Nord�st (Super- intend�ncia de Desenvolvimento do Nordeste SUDENE) eller Myn- digheten f�r utveckling av Ama- zonas (Superintend�ncia de Desen- volvimento da Amaz�nia SUDAM), s� ska de beh�riga myndigheterna inleda diskussioner om hur effekterna av incitamenten kan bevaras. In case Sweden considers intro- ducing legislation that results in Sweden imposing corporate income tax, at the level of a Swedish com- pany, on profits of an affiliated Brazilian company from industrial production which benefited from Brazilian incentives designed to promote regional economic devel- opment in Brazil for the Northern and Northeast regions, approved by the Brazilian Agency for the Devel- opment of the Northeast (Superin- tend�ncia de Desenvolvimento do Nordeste SUDENE) or Agency for the Development of the Amazon (Superintend�ncia de Desenvolvi- mento da Amaz�nia SUDAM), the competent authorities of the Contracting States shall enter into discussions on how to preserve the effects of such incentives. 7. Till artikel 24 7. Ad Article 24 a) Det �r f�rst�tt att best�mmel- serna i brasiliansk skattelagstiftning som inte till�ter att royalties, som de definierats enligt artikel 12 punkt 3, som betalas av ett fast driftst�lle bel�get i Brasilien till en person med hemvist i Sverige som bedriver r�relse fr�n ett s�dant fast driftst�lle f�r dras av n�r den beskattningsbara inkomsten f�r det fasta driftst�llet fastst�lls, inte st�r i strid med best�mmelserna artikel 24 punkt 3. a) It is understood that the provisions of the Brazilian tax law that do not allow that royalties as defined in paragraph 3 of Article 12, paid by a permanent establishment situated in Brazil to a resident of Sweden that carries on business in Brazil through such a permanent establishment, be deductible at the moment of the determination of the taxable income of the above referred permanent establishment, are not in conflict with the provisions of paragraph 3 of Article 24. 2020:44 </div> <div id="page40-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 40 SFS b) Det �r f�rst�tt att best�mmel- serna i detta avtal inte hindrar till�mpningen i en avtalsslutande stat av best�mmelser i dess interna lagstiftning som syftar till att f�r- hindra skatteflykt och skatteundan- dragande. b) It is understood that the pro- visions of the Convention shall not prevent a Contracting State from applying the provisions of its domestic legislation aimed at coun- tering tax evasion and avoidance. 8. Till artikel 26 8. Ad Article 26 Det �r f�rst�tt att de skatter som anges artikel 26 punkt 1 i fr�ga om Brasilien bara avser federala skatter. It is understood that, in the case of Brazil, the taxes referred to in para- graph 1 of Article 26 mean federal taxes only. 9. Till artikel 26-A 9. Ad Article 26-A Det �r f�rst�tt att om F�renade Kungariket vid n�gon tidpunkt l�m- nar Europeiska unionen, s� ska aktieb�rsen i London fortsatt vara en erk�nd aktieb�rs enligt artikel 26- A punkt 2 c). It is understood that if at any time the United Kingdom leaves the European Union, the London Stock Exchange shall remain a recog- nised stock exchange for the pur- poses of sub-paragraph c) of para- graph 2 of Article 26-A. 2020:44 </div> </div>

Svensk f�rfattningssamling

Lag

om skatteavtal mellan Sverige och Brasilien

Utf�rdad den 6 februari 2020

Enligt riksdagens beslut1 f�reskrivs f�ljande.

1 � Det avtal f�r undvikande av dubbelbeskattning betr�ffande inkomst-
skatter som Sverige och Brasilien undertecknade den 25 april 1975 ska,
tillsammans med det protokoll som �r fogat till avtalet och utg�r en del av
detta, i den lydelse som dessa har genom det protokoll om �ndring i avtalet
som undertecknades den 19 mars 2019, g�lla som lag h�r i landet. Avtalet
�r avfattat p� svenska, portugisiska och engelska. Den svenska och engelska
texten framg�r av bilagan till denna lag.

2 � Avtalets beskattningsregler ska till�mpas endast till den del dessa
medf�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 till�mpas f�rsta g�ngen i fr�ga om
a) k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari det �r

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

b) andra skatter p� inkomst, p� skatt som p�f�rs f�r beskattnings�r som

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

c) informationsutbyte enligt artikel 26 i avtalet, p� beg�ran som framst�lls

den dag d� lagen tr�der i kraft eller senare oavsett till vilket �r som
beskattningsanspr�ket �r att h�nf�ra.

3. Genom denna lag upph�vs
a) f�rordningen (1975:1427) om till�mpning av avtal mellan Sverige och

Brasilien f�r undvikande av dubbelbeskattning betr�ffande inkomstskatter,
m.m., och

b) f�rordningen (1975:1428) om kupongskatt f�r person med hemvist i

Brasilien, m.m.

4. Den upph�vda f�rordningen om till�mpning av avtal mellan Sverige

och Brasilien f�r undvikande av dubbelbeskattning betr�ffande inkomst-
skatter, m.m. g�ller dock fortfarande i fr�ga om

a) k�llskatter, p� belopp som betalas eller tillgodof�rs f�re den 1 januari

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

1 Prop. 2019/20:43, bet. 2019/20:SkU17, rskr. 2019/20:151.

SFS

2020:44

Publicerad
den

12 februari 2020

SFS

b) andra skatter p� inkomst, p� skatt som p�f�rs f�r beskattnings�r som

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

P� regeringens v�gnar

STEFAN L�FVEN

MAGDALENA ANDERSSON

(Finansdepartementet)

2020:44

SFS

Bilaga

Avtal mellan Sverige och Brasilien
f�r undvikande av dubbelbeskatt-
ning betr�ffande inkomstskatter

Convention between Sweden and
Brazil for the avoidance of double
taxation with respect to taxes on
income

Konungariket Sveriges regering

och F�rbundsrepubliken Brasiliens
regering,

The Government of the Kingdom

of Sweden and the Government of
the Federative Republic of Brazil;

som �nskar ing� ett avtal f�r und-

vikande av dubbelbeskattning be-
tr�ffande inkomstskatter,

Desiring to conclude a Conven-

tion for the avoidance of double
taxation with respect to taxes on
income;

som har f�r avsikt att undanr�ja

dubbelbeskattning betr�ffande skat-
ter p� inkomst, utan att skapa f�rut-
s�ttningar f�r icke-beskattning eller
minskad skatt genom skatteflykt
eller skatteundandragande (d�ri in-
begripet genom s.k. treaty-shopping,
som syftar till att personer med
hemvist i en stat som inte �r part till
detta avtal indirekt ska f� f�rm�ner
enligt detta avtal),

Intending to eliminate double

taxation with respect to taxes on
income without creating opportuni-
ties for non-taxation or reduced tax-
ation through tax evasion or avoid-
ance (including through treaty-
shopping arrangements aimed at
obtaining reliefs provided in this
Convention for the indirect benefit
of residents of third States);

har kommit �verens om f�ljande:2

Have agreed as follows:

Artikel 13

Article 1

Personer p� vilka avtalet till�mpas

Persons covered

1. Detta avtal till�mpas p� per-

soner som har hemvist i en avtals-
slutande stat eller i b�da avtals-
slutande staterna.

1. This Convention shall apply to

persons who are residents of one or
both of the Contracting States.

2. Vid till�mpningen av detta

avtal ska inkomst som f�rv�rvas av
eller genom en person, som enligt
skattelagstiftningen i n�gon av de
avtalsslutande staterna helt eller
delvis �r f�rem�l f�r del�gar-
beskattning, anses f�rv�rvad av en
person med hemvist i en avtals-
slutande stat till den del som inkom-
sten, enligt skattelagstiftningen i
denna stat, behandlas som inkomst
hos en person med hemvist i den
staten. Best�mmelserna i denna
punkt p�verkar inte p� n�got s�tt en
avtalsslutande stats r�tt att beskatta
personer med hemvist i denna stat.

2. For the purposes of this

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

2 Avtalets ingress har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019.

3 Artikel 1 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019.

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Artikel 2

Article 2

Skatter

Taxes covered

1.4 De f�r n�rvarande utg�ende

skatter p� vilka detta avtal till�mpas
�r:

1. The existing taxes to which the

Convention shall apply are:

a) i Sverige:

a) in the case of Sweden:

1) den statliga inkomstskatten,

i) the national income tax (den

statliga inkomstskatten);

2) kupongskatten,

ii) the withholding tax on divi-

dends (kupongskatten);

3) den s�rskilda inkomstskatten

f�r utomlands bosatta,

iii) the income tax on non-

residents (den s�rskilda inkomst-
skatten f�r utomlands bosatta);

4) den s�rskilda inkomstskatten

f�r utomlands bosatta artister m.fl.,
och

iv) the income tax on non-resident

artistes and athletes (den s�rskilda
inkomstskatten f�r utomlands bo-
satta artister m.fl.); and

5) den

kommunala

inkomst-

skatten

v) the municipal income tax (den

kommunala inkomstskatten);

(i det f�ljande ben�mnda svensk

skatt);

(hereinafter referred to as Swe-

dish tax);

b) i Brasilien:

b) in the case of Brazil:

den federala inkomstskatten

the federal income tax;

(i det f�ljande ben�mnda brasili-

ansk skatt).

(hereinafter

referred

Brazilian tax).

2. Avtalet till�mpas �ven p�

skatter av samma eller i huvudsak
likartat slag som senare uttages vid
sidan av eller i st�llet f�r de ovan
n�mnda skatterna. De beh�riga
myndigheterna i de avtalsslutande
staterna skall meddela varandra de
v�sentliga �ndringar som skett i
respektive skattelagstiftning.

2. The Convention shall also

apply to any identical or sub-
stantially similar taxes which are
subsequently imposed in addition to,
or in place of, the afore-mentioned
taxes. The competent authorities of
the Contracting States shall notify to
each other any substantial changes
which have been made in their
respective taxation laws.

Artikel 3

Article 3

Allm�nna definitioner

General definitions

1. D�r icke sammanhanget f�ran-

leder annat, har i detta avtal f�ljande
uttryck nedan angiven betydelse:

1. In this convention, unless the

context otherwise requires:

a) Uttrycket Sverige �syftar

Konungariket Sverige och inbe-
griper varje intill Sveriges terri-
torialvatten bel�get omr�de, inom
vilket Sverige enligt svensk lag och
i �verensst�mmelse med folkr�ttens

a) the term Sweden means the

Kingdom of Sweden, and includes
any area adjacent to the territorial
waters of Sweden within which,
under the laws of Sweden and in
accordance with international law,

4 Artikel 2 punkt 1 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019.

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allm�nna regler �ger ut�va sina
r�ttigheter med avseende p� utfors-
kandet och utnyttjandet av naturtill-
g�ngar p� havsbottnen och i dennas
underlag.

the rights of Sweden with respect to
the exploration and exploitation of
the natural resources on the sea bed
or in its sub-soil may be exercised;

b) Uttrycket Brasilien �syftar

F�rbundsrepubliken Brasilien.

b) the term Brazil means the

Federative Republic of Brazil;

c) Uttrycken en avtalsslutande

stat och den andra avtalsslutande
staten �syftar Sverige eller Bra-
silien, alltefter som sammanhanget
kr�ver.

c) the terms a Contracting State

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

d) Uttrycket person omfattar

fysisk person, bolag och varje annan
sammanslutning av personer.

d) the term person comprises an

individual, a company and any other
body of persons;

e) Uttrycket bolag �syftar varje

slag av juridisk person eller varje
subjekt, som i beskattningsh�n-
seende behandlas s�som juridisk
person.

e) the term company means any

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

f) Uttrycken f�retag i en avtals-

slutande stat och f�retag i den
andra avtalsslutande staten �syftar
f�retag, som bedrives av person med
hemvist i en avtalsslutande stat, och
f�retag, som bedrives av person med
hemvist i den andra avtalsslutande
staten.

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) Uttrycket internationell tra-

fik inbegriper trafik som ut�vas
mellan orter i ett och samma land,
vilken ing�r som en del av en resa
som str�cker sig �ver mer �n ett
land.

g) the term international traffic

includes traffic between places in
one country in the course of a
journey which extends over more
than one country;

h) Uttrycket beh�rig myndighet

�syftar:

h) the term competent authority

means:

1) I Sverige: Finansministern eller

hans befullm�ktigade ombud.

i) in Sweden: the Minister of

Finance or his authorised represen-
tative;

2) I Brasilien: Finansministern,

the Secretary of Federal Revenue
eller deras befullm�ktigade ombud.

ii) in Brazil: the Minister of

Finance, the Secretary of Federal
Revenue or their authorised repre-
sentative.

2. D� en avtalsslutande stat

till�mpar detta avtal anses, s�vitt
icke

sammanhanget

f�ranleder

annat, varje d�ri f�rekommande ut-
tryck, vars inneb�rd icke angivits
s�rskilt, ha den betydelse som ut-
trycket har enligt den statens lag-
stiftning r�rande s�dana skatter som
omfattas av avtalet.

2. As regards the application of

the Convention by a Contracting
State any term not otherwise defined
shall, unless the context otherwise
requires, have the meaning which it
has under the laws of that Con-
tracting State relating to the taxes
which are the subject of the
Convention.

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Artikel 4

Article 4

Skatter�ttsligt hemvist

Fiscal domicile

1. Vid till�mpningen av detta

avtal �syftar uttrycket person med
hemvist i en avtalsslutande stat
varje person som enligt lagstift-
ningen i denna stat �r underkastad
beskattning d�r p� grund av hemvist,
bos�ttning, styrelses s�te eller varje
annan liknande omst�ndighet.

1. For the purposes of this

Convention, the term resident of a
Contracting State means any per-
son who, under the law of that State,
is liable to taxation therein by reason
of his domicile, residence, place of
management or any other criterion
of a similar nature.

2. D� p� grund av best�mmel-

serna i punkt 1 fysisk person har
hemvist i b�da avtalsslutande stat-
erna, fastst�lles hans hemvist enligt
f�ljande regler:

2. Where by reason of the

provisions of paragraph 1 an indivi-
dual is a resident of both Contracting
States, then his status shall be
determined in accordance with the
following rules:

a) Han anses ha hemvist i den

avtalsslutande stat, d�r han har ett
hem som stadigvarande st�r till hans
f�rfogande. Om han har ett s�dant
hem i b�da avtalsslutande staterna
anses han ha hemvist i den avtals-
slutande stat, med vilken hans per-
sonliga och ekonomiska f�rbin-
delser �r starkast (centrum f�r
levnadsintressena).

a) He shall be deemed to be a

resident of the Contracting State in
which he has a permanent home
available to him. If he has a per-
manent home available to him in
both Contracting States, he shall be
deemed to be a resident of the Con-
tracting State with which his per-
sonal and economic relations are
closest (centre of vital interests);

b) Om det icke kan avg�ras, i

vilken avtalsslutande stat han har
centrum f�r levnadsintressena, eller
om han icke i n�gondera avtals-
slutande staten har ett hem, som
stadigvarande st�r till hans f�r-
fogande, anses han ha hemvist i den
avtalsslutande stat, d�r han stadig-
varande vistas.

b) If the Contracting 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 Con-
tracting State, he shall be deemed to
be a resident of the Contracting State
in which he has an habitual abode;

c) Om han stadigvarande vistas i

b�da avtalsslutande staterna eller om
han icke vistas stadigvarande i
n�gon av dem, anses han ha hemvist
i den avtalsslutande stat d�r han �r
medborgare.

c) If he has an habitual abode in

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

d) Om han �r medborgare i b�da

avtalsslutande staterna eller om han
icke �r medborgare i n�gon av dem,
avg�r de beh�riga myndigheterna i
de avtalsslutande staterna fr�gan
genom �verenskommelse.

d) If he is a national of both

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

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3.5 D� p� grund av best�m-

melserna i punkt 1 annan person �n
fysisk person har hemvist i b�da
avtalsslutande staterna, ska de be-
h�riga myndigheterna i de avtals-
slutande staterna genom �msesidig
�verenskommelse s�ka avg�ra i
vilken avtalsslutande stat personen
ska anses ha hemvist vid till�mpning
av avtalet, med h�nsyn till platsen
f�r dess verkliga ledning, den
lagstiftning enligt vilken personen
har bildats och andra relevanta
omst�ndigheter. I avsaknad av s�dan
�verenskommelse ska personen inte
vara ber�ttigad till n�gon ned-
s�ttning av eller befrielse fr�n skatt
enligt avtalet, utom till den del och
p� det s�tt som de beh�riga myndig-
heterna i de avtalsslutande staterna
kommer �verens om.

3. Where by reason of the

provisions of paragraph 1 a person
other than an individual is a resident
of both Contracting States, the
competent authorities of the Con-
tracting States shall endeavour to
determine by mutual agreement the
Contracting State of which such
person shall be deemed to be a resi-
dent for the purposes of the Con-
vention, having regard to its place of
effective management, the place
where it is incorporated or otherwise
constituted and any other relevant
factors. In the absence of such
agreement, such person shall not be
entitled to any relief or exemption
from tax provided by this Con-
vention except to the extent and in
such manner as may be agreed upon
by the competent authorities of the
Contracting States.

Artikel 5

Article 5

Fast driftst�lle

Permanent establishment

1. Vid till�mpningen av detta

avtal f�rst�s med uttrycket fast
driftst�lle en stadigvarande aff�rs-
anordning, d�r f�retagets verksam-
het helt eller delvis ut�vas.

1. For the purposes of this

Convention, the term permanent
establishment means a fixed place
of business in which the business of
the enterprise is wholly or partly
carried on.

2. S�som fast driftst�lle anses

s�rskilt:

2. The term permanent estab-

lishment includes especially:

a) plats f�r f�retagsledning,

a) a place of management;

b) filial,

b) a branch;

c) kontor,

c) an office;

d) fabrik,

d) a factory;

e) verkstad,

e) a workshop;

f) gruva, stenbrott eller annan

plats f�r utnyttjandet av naturtill-
g�ng,

f) a mine, quarry or other place of

extraction of natural resources;

g) plats f�r byggnads-, an-

l�ggnings- eller installationsarbete,
som varar mer �n sex m�nader.

g) a building site or construction

or assembly project which exists for
more than six months.

3. Uttrycket fast driftst�lle

anses icke innefatta:

3. The term permanent estab-

lishment shall not be deemed to
include:

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a) anv�ndningen av anordningar,

avsedda uteslutande f�r lagring, ut-
st�llning eller utl�mnande av f�re-
taget tillh�riga varor,

a) the use of facilities solely for

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

b) innehavet av ett f�retaget till-

h�rigt varulager, avsett uteslutande
f�r lagring, utst�llning eller ut-
l�mnande,

b) the maintenance of a stock of

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

c) innehavet av ett f�retaget

tillh�rigt varulager, avsett uteslu-
tande f�r bearbetning eller f�r�dling
genom annat f�retags f�rsorg,

c) the maintenance of a stock of

goods or merchandise belonging to
the enterprise solely for the purpose
of processing by another enterprise;

d) innehavet av stadigvarande

aff�rsanordning, avsedd uteslutande
f�r ink�p av varor eller inf�rskaf-
fande av upplysningar f�r f�retagets
r�kning,

d) the maintenance of a fixed

place of business solely for the pur-
pose of purchasing goods or mer-
chandise, or for collecting informa-
tion, for the enterprise;

e) innehavet av stadigvarande

aff�rsanordning, avsedd uteslutande
f�r att ombes�rja reklam, meddela
upplysningar, bedriva vetenskaplig
forskning eller ut�va liknande verk-
samhet, som �r av f�rberedande eller
bitr�dande art f�r f�retaget.

e) the maintenance of a fixed

place of business solely for the pur-
pose of advertising, for the supply of
information, for scientific research
or for similar activities which have a
preparatory or auxiliary character
for the enterprise.

4. Person som �r verksam i en

avtalsslutande stat f�r f�retag i den
andra avtalsslutande staten h�r-
under inbegripes icke s�dan obero-
ende representant som avses i punkt
5 behandlas s�som fast driftst�lle i
den f�rstn�mnda staten om han inne-
har och i denna f�rstn�mnda stat
regelbundet anv�nder en fullmakt att
sluta avtal i f�retagets namn samt
verksamheten icke begr�nsas till in-
k�p av varor f�r f�retagets r�kning.

4. A person acting in a Con-

tracting State on behalf of an enter-
prise of the other Contracting State
other than an agent of an inde-
pendent status to whom paragraph
5 applies shall be deemed to be a
permanent establishment in the first-
mentioned State if he has, and
habitually exercises in that State, an
authority to conclude contracts in the
name of the enterprise, unless his
activities are limited to the purchase
of goods or merchandise for the
enterprise.

Ett f�rs�kringsf�retag i en avtals-

slutande stat anses emellertid ha fast
driftst�lle i den andra avtalsslutande
staten, om f�retaget uppb�r premier
eller f�rs�krar risker i denna andra
stat genom ombud, andra �n s�dana
personer som avses i punkt 5 nedan.

However, an insurance company

of a Contracting State shall be
deemed to have a permanent estab-
lishment in the other Contracting
State provided that, through a
representative other than the persons
to whom paragraph 5 below applies,
it receives premium or insures risks
in that other State.

5. F�retag i en avtalsslutande stat

anses icke ha fast driftst�lle i den
andra avtalsslutande staten endast p�
den grund att f�retaget uppeh�ller
aff�rsf�rbindelser i denna andra stat

5. An enterprise of a Contracting

State shall not be deemed to have a
permanent establishment in the other
Contracting State merely because it
carries on business in that other State

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genom f�rmedling av m�klare,
kommission�r eller annan obero-
ende representant, under f�ruts�tt-
ning att denna person d�rvid ut�var
sin vanliga aff�rsverksamhet.

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

6. Den omst�ndigheten att ett bo-

lag med hemvist i en avtalsslutande
stat kontrollerar eller kontrolleras av
ett bolag med hemvist i den andra
avtalsslutande staten eller av ett bo-
lag som uppeh�ller aff�rsf�rbin-
delser i denna andra stat (antingen
genom fast driftst�lle eller p� annat
s�tt), medf�r icke i och f�r sig att
n�gotdera bolaget betraktas s�som
fast driftst�lle f�r det andra bolaget.

6. The fact that a company which

is a resident of a Contracting State
controls or is controlled by a com-
pany which is a resident of the other
Contracting State, or which carries
on business in that other State
(whether through a permanent estab-
lishment or otherwise), shall not of
itself constitute either company a
permanent establishment of the
other.

Artikel 6

Article 6

Fastighet

Income from immovable property

1. Inkomst av fastighet f�r

beskattas i den avtalsslutande stat
d�r fastigheten �r bel�gen.

1. Income from immovable pro-

perty may be taxed in the Contract-
ing State in which such property is
situated.

2. a) Med f�rbeh�ll f�r best�m-

melserna i punkterna b och c har
uttrycket fastighet den betydelse
som uttrycket har enligt g�llande
lagar i den avtalsslutande stat d�r
fastigheten i fr�ga �r bel�gen.

2. a) Subject to the provisions of

sub-paragraphs b) and c) the term
immovable property shall be
defined in accordance with the law
of the Contracting State in which the
property in question is situated;

b) Uttrycket inbegriper dock alltid

egendom som utg�r tillbeh�r till fas-
tighet, levande och d�da inventarier
i lantbruk och skogsbruk, r�ttigheter
p� vilka f�reskrifterna i allm�n lag
ang�ende fastigheter �r till�mpliga,
nyttjander�tt till fastighet samt r�tt
till f�r�nderliga eller fasta ers�tt-
ningar f�r nyttjandet av eller r�tten
att nyttja mineralfyndighet, k�lla
eller annan naturtillg�ng.

b) the term shall, however, in any

case include property accessory to
immovable property, livestock and
equipment used in agriculture and
forestry, rights to which the pro-
visions of general law respecting
immovable property apply, usufruct
of immovable property and rights to
variable or fixed payments as con-
sideration for the working of, or the
right to work, mineral deposits,
sources and other natural resources;

c) Fartyg, b�tar och luftfartyg an-

ses icke som fastighet.

c) ships, boats and aircraft shall

not be regarded as immovable prop-
erty.

3. Best�mmelserna i punkt 1

till�mpas p� inkomst, som f�rv�rvas
genom omedelbart brukande, genom
uthyrning eller genom annan an-
v�ndning av fastighet.

3. The provisions of paragraph 1

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

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4. Best�mmelserna i punkterna 1

och 3 till�mpas �ven p� inkomst av
fastighet som tillh�r f�retag och p�
inkomst av fastighet som anv�ndes
vid ut�vande av fritt yrke.

4. The provisions of paragraphs 1

and 3 shall also apply to the income
from immovable property of an
enterprise and to income from im-
movable property used for the per-
formance of professional services.

Artikel 7

Article 7

R�relse

Business profits

1. Inkomst av r�relse som f�r-

v�rvas av f�retag i en avtalsslutande
stat beskattas endast i denna stat,
s�vida icke f�retaget bedriver r�rel-
se 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 inkomst
beskattas i den andra staten men
endast s� stor del d�rav, som �r
h�nf�rlig till det fasta driftst�llet.

1. The profits of an enterprise of a

Contracting State shall be taxable
only in that State unless the enter-
prise carries on business in the other
Contracting State through a perma-
nent 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 estab-
lishment.

2. Om f�retag i en avtalsslutande

stat bedriver r�relse i den andra av-
talsslutande staten fr�n d�r bel�get
fast driftst�lle, h�nf�res i vardera
avtalsslutande staten till det fasta
driftst�llet den inkomst av r�relse,
som det kan antagas att driftst�llet
skulle ha f�rv�rvat, om det varit ett
frist�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.

2. Where an enterprise of a Con-

tracting State carries on business in
the other Contracting State through a
permanent establishment situated
therein, there shall in each Contract-
ing State be attributed to that perma-
nent establishment the profits which
it might be expected to make if it
were a distinct and separate enter-
prise 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 establish-
ment.

3. Vid best�mmandet av inkomst,

som �r h�nf�rlig till det fasta drift-
st�llet, medges avdrag f�r kostnader
som uppkommit f�r det fasta drift-
st�llets r�kning, h�runder inbegripna
kostnader f�r f�retagets ledning och
allm�nna f�rvaltning.

3. In the determination of the

profits of a permanent establish-
ment, there shall be allowed as
deductions expenses which are
incurred for the purposes of the
permanent establishment including
executive and general administrative
expenses so incurred.

4. Inkomst anses icke h�nf�rlig

till fast driftst�lle endast av den an-
ledningen att varor ink�pes genom
det fasta driftst�llets f�rsorg f�r
f�retagets r�kning.

4. No profits shall be attributed to

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

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5. Ing�r i r�relseinkomsten in-

komstslag, som behandlas s�rskilt i
andra artiklar av detta avtal, ber�res
best�mmelserna i dessa artiklar icke
av reglerna i f�revarande artikel.

5. Where profits include items of

income which are dealt with sepa-
rately in other Articles of this Con-
vention, then the provisions of those
Articles shall not be affected by the
provisions of this Article.

Artikel 8

Article 8

Sj�- och luftfart

Shipping and air transport

1. Inkomst genom ut�vande av

sj�- eller luftfart i internationell
trafik beskattas endast i den avtals-
slutande stat d�r f�retaget har sin
verkliga ledning.

1. Profits from the operation of

ships or aircraft in international
traffic shall be taxable only in the
Contracting State in which the place
of effective management of the
enterprise is situated.

2. Best�mmelserna i denna artikel

till�mpas betr�ffande inkomst som
f�rv�rvas av det svenska, danska och
norska luftfartskonsortiet Scandina-
vian Airlines System (SAS) men
endast i fr�ga om den del av in-
komsten som motsvarar den andel i
konsortiet vilken innehas av AB
Aerotransport (ABA), den svenske
del�garen i Scandinavian Airlines
System (SAS).

2. With respect to profits derived

by the Swedish, Danish and Nor-
wegian air transport consortium,
known as Scandinavian Airlines
System (SAS) the provisions of this
Article shall apply, but only to such
part of the profits as corresponds to
the shareholding in that consortium
held by A. B. Aerotransport (ABA),
the Swedish partner of Scandinavian
Airlines System (SAS).

Artikel 9

Article 9

Intressegemenskap mellan f�retag

Associated enterprises

I fall d�

Where

a) ett f�retag i en avtalsslutande

stat direkt eller indirekt deltager i
ledningen eller �vervakningen av ett
f�retag i den andra avtalsslutande
staten eller �ger del i detta f�retags
kapital, eller

a) an enterprise of a Contracting

State participates directly or indi-
rectly in the management, control or
capital of an enterprise of the other
Contracting State, or

b) samma personer direkt eller

indirekt deltager i ledningen eller
�vervakningen 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, iakttages f�ljande.

b) the same persons participate

directly or indirectly in the manage-
ment, control or capital of an enter-
prise of a Contracting State and an
enterprise of the other Contracting
State,

Om mellan f�retagen i fr�ga om

handel eller andra ekonomiska f�r-
bindelser avtalas eller f�reskrives
villkor, som avviker fr�n dem som
skulle ha avtalats mellan av varandra

and in either case conditions are

made or imposed between the two
enterprises in their commercial or
financial relations which differ from
those which would be made between
independent enterprises, then any

2020:44

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oberoende f�retag, f�r alla inkoms-
ter, som utan s�dana villkor skulle ha
tillkommit det ena f�retaget men
som p� grund av villkoren i fr�ga
icke tillkommit detta f�retag, inr�k-
nas i detta f�retags inkomst och be-
skattas i �verensst�mmelse d�rmed.

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.

Artikel 106

Article 10

Utdelning

Dividends

1. Utdelning fr�n bolag med

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

1. Dividends paid by a company

which is a resident of a Contracting
State to a resident of the other Con-
tracting State may be taxed in that
other State.

2.7 Utdelningen f�r emellertid

beskattas �ven i den avtalsslutande
stat d�r bolaget som betalar utdel-
ningen har hemvist, enligt lagstift-
ningen i denna stat, men om den som
har r�tt till utdelningen har hemvist i
den andra avtalsslutande staten f�r
skatten inte �verstiga:

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) 10 procent av utdelningens

bruttobelopp om den som har r�tt till
utdelningen �r ett bolag som direkt
innehar minst 10 procent av det
utdelande bolagets r�stetal under en
period om 365 dagar som innefattar
den dag d� utdelningen betalas ut
(vid ber�kningen av denna period
beaktas inte f�r�ndringar i �gande
som direkt f�ljer av en omstruk-
turering, s�som fusion eller fission
av det bolag som innehar aktierna
eller betalar utdelningen),

a) 10 per cent of the gross amount

of the dividends if the beneficial
owner is a company which holds
directly at least 10 per cent of the
voting power of the company paying
the dividends throughout a 365 day
period that includes the day of the
payment of the dividend (for the
purpose of computing that period, no
account shall be taken of changes of
ownership that would directly result
from a corporate reorganisation,
such as a merger or divisive re-
organisation, of the company that
holds the shares or that pays the
dividend);

b) 15 procent av utdelningens

bruttobelopp i �vriga fall.

b) 15 per cent of the gross amount

of the dividends in all other cases.

Denna punkt ber�r inte bolagets

beskattning f�r den vinst av vilken
utdelningen betalats.

This paragraph shall not affect the

taxation of the company in respect of
the profits out of which the divi-
dends are paid.

3. Best�mmelserna i punkterna 1

och 2 till�mpas icke, om mottagaren

3. The provisions of paragraphs 1

and 2 shall not apply if the recipient

6 Artikel 10 punkt 6 har utg�tt genom �ndringsprotokollet den 19 mars 2019.

7 Artikel 10 punkt 2 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019.

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av utdelningen har hemvist i en
avtalsslutande stat och har fast
driftst�lle i den andra avtalsslutande
staten, d�r det utbetalande bolaget
har hemvist, samt den andel av
vilken utdelningen i fr�ga h�rflyter
�ger verkligt samband med det fasta
driftst�llet. I s�dant fall till�mpas
best�mmelserna i artikel 7.

of the dividends, being a resident of
a Contracting State, has in the other
Contracting State, of which the
company paying the dividends is a
resident, a permanent establishment
with which the holding by virtue of
which the dividends are paid is
effectively connected. In such a
case, the provisions of Article 7 shall
apply.

4. Med uttrycket utdelning f�r-

st�s i denna artikel inkomst av aktier,
andelsbevis eller andelsr�tter, ande-
lar i gruva, stiftarandelar eller andra
r�ttigheter, fordringar ej inbegripna,
med r�tt till andel i vinst samt
inkomst av andra andelar i bolag,
som enligt skattelagstiftningen i den
stat d�r det utdelande bolaget har
hemvist j�mst�lles med inkomst av
aktier.

4. The term dividends as used in

this Article means income from
shares, jouissance shares or
jouissance rights, mining shares,
founders shares or other rights, not
being debt-claims, participating in
profits, as well as income from other
corporate rights assimilated to in-
come from shares by the taxation
law of the State of which the com-
pany making the distribution is a
resident.

5.8 D� ett bolag med hemvist i

Sverige har ett fast driftst�lle i Bra-
silien f�r k�llskatt inneh�llas i
Brasilien enligt brasiliansk lag p�
s�dan vinst i det fasta driftst�llet som
enligt artikel 7 punkt 1 f�r beskattas
i Brasilien. S�dan inneh�llen skatt
f�r emellertid inte �verstiga 10 pro-
cent av s�dan vinst efter betalning av
bolagsskatt h�nf�rlig till vinsten.

5. Where a company which is a

resident of Sweden has a permanent
establishment in Brazil, the profits
of that permanent establishment tax-
able in Brazil under paragraph 1 of
Article 7 may be subject to a tax
withheld at source in accordance
with Brazilian law. However, such a
tax shall not exceed 10 per cent of
those profits after the payment of the
corporation tax related to such
profits.

Artikel 11

Article 11

R�nta

Interest

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.

1. Interest arising in a Contracting

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

2.9 R�ntan f�r emellertid beskattas

�ven i den avtalsslutande stat fr�n
vilken den h�rr�r, enligt lagstift-
ningen i denna stat, men om den som
har r�tt till r�ntan har hemvist i den

2. However, such interest may

also be taxed in the Contracting
State in which it arises and accord-
ing to the laws of that State, but if the
beneficial owner of the interest is a

8 Artikel 10 punkt 5 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019.

9 Artikel 11 punkt 2 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019.

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andra avtalsslutande staten f�r
skatten inte �verstiga:

resident of the other Contracting
State the tax so charged shall not
exceed:

a) 10 procent av r�ntans brutto-

belopp i fr�ga om r�nta p� l�n och
krediter som beviljats av en bank f�r
en tidsperiod om minst 7 �r i sam-
band med f�rs�ljning av industri-
utrustning eller i samband med inve-
steringsprojekt, liksom i fr�ga om
finansiering av offentliga arbeten,

a) 10 per cent of the gross amount

of the interest in respect of interest
from loans and credits granted by a
bank for a period of at least 7 years
in connection with the selling of
industrial equipment or of invest-
ment projects, as well as with the
financing of public works;

b) 15 procent av r�ntans brutto-

belopp i �vriga fall.

b) 15 per cent of the gross amount

of the interest in all other cases.

3. R�nta, som h�rr�r fr�n en

avtalsslutande stat och som betalas
till regeringen, politisk underavdel-
ning eller lokal myndighet i den an-
dra avtalsslutande staten, till organ,
penninginr�ttning d�ri inbegripen,
vilken lyder under denna regering,
politiska underavdelning eller lokala
myndighet eller till centralbanken i
denna andra avtalsslutande stat, �r
utan hinder av best�mmelserna i
punkterna 1 och 2 undantagen fr�n
beskattning i den f�rstn�mnda
avtalsslutande staten.

3. Notwithstanding the provisions

of paragraphs 1 and 2 interest arising
in a Contracting State and paid to the
Government of the other Contract-
ing State, a political subdivision or
local authority thereof or any agency
(including a financial institution)
wholly owned by that Government,
political subdivision or local au-
thority or to the Central Bank of that
other Contracting State shall be
exempt from tax in the first-
mentioned Contracting State.

4. Med uttrycket r�nta f�rst�s i

denna artikel inkomst av v�rde-
papper som utf�rdats av staten, av
obligationer eller debentures, an-
tingen de utf�rdats mot s�kerhet i
fastighet eller ej och antingen de
medf�r r�tt till andel i vinst eller ej.
Uttrycket �syftar �ven inkomst av
varje annat slags fordran samt annan
inkomst som enligt skattelagstift-
ningen i den avtalsslutande stat fr�n
vilken inkomsten h�rr�r j�mst�lles
med inkomst av f�rstr�ckning.

4. The term interest as used in

this Article means income from
Government securities, bonds or
debentures, whether or not secured
by mortgage and whether or not
carrying a right to participate in
profits, and debt-claims of every
kind as well as other income
assimilated to income from money
lent by the taxation law of the
Contracting State in which the
income arises.

5. Best�mmelserna i punkterna 1

och 2 till�mpas icke, om mottagaren
av r�ntan har hemvist i en avtals-
slutande stat och innehar fast drift-
st�lle i den andra avtalsslutande
staten fr�n vilken r�ntan h�rr�r samt
den fordran av vilken r�ntan h�r-
flyter �ger verkligt samband med det
fasta driftst�llet. I s�dant fall till�m-
pas best�mmelserna i artikel 7.

5. The provisions of paragraphs 1

and 2 shall not apply if the recipient
of the interest, being a resident of a
Contracting State, has in the other
Contracting State in which the
interest arises a permanent estab-
lishment with which the debt-claim
from which the interest arises is
effectively connected. In such a case
the provisions of Article 7 shall
apply.

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6.10 (Upph�vd).

6. (Deleted).

7. R�nta anses h�rr�ra fr�n en

avtalsslutande stat, om utbetalaren �r
denna stat sj�lv, politisk under-
avdelning, lokal myndighet eller
person med hemvist i denna stat. Om
den person som betalar r�ntan,
antingen han har hemvist i en avtals-
slutande stat eller ej, innehar fast
driftst�lle i en avtalsslutande stat f�r
vilket upptagits det l�n som r�ntan
avser och r�ntan bestrides av det
fasta driftst�llet, anses dock r�ntan
h�rr�ra fr�n den avtalsslutande stat,
d�r det fasta driftst�llet �r bel�get.

7. Interest shall be deemed to arise

in a Contracting State when the pay-
er is that Contracting State itself, a
political subdivision, a local author-
ity or a resident of that State. Where,
however, the person paying the
interest, whether he is a resident of a
Contracting State or not, has in a
Contracting State a permanent estab-
lishment in connection with which
the indebtedness on which the inter-
est is paid was incurred, and such
interest is borne by such permanent
establishment, then such interest
shall be deemed to arise in the Con-
tracting State in which the perma-
nent establishment is situated.

8. Betr�ffande s�dana fall d� s�r-

skilda f�rbindelser mellan utbetala-
ren och mottagaren eller mellan dem
b�da och annan person f�ranleder att
det utbetalade r�ntebeloppet med
h�nsyn till den skuld, f�r vilken r�n-
tan erl�gges, �verstiger det belopp
som skulle ha avtalats mellan utbeta-
laren och mottagaren om s�dana
f�rbindelser icke f�relegat, g�ller
best�mmelserna i denna artikel en-
dast f�r sistn�mnda belopp. I s�dant
fall beskattas �verskjutande belopp
enligt lagstiftningen i vardera avtals-
slutande staten med iakttagande av
�vriga best�mmelser i detta avtal.

8. Where, owing to a special

relationship between the payer and
the recipient or between both of
them and some other person, the
amount of the interest paid, 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 recipient in the ab-
sence of such relationship, the provi-
sions of this Article shall apply only
to the last-mentioned amount. In that
case, the excess part of the payments
shall remain taxable according to the
law of each Contracting State due
regard being had to the other provi-
sions of this Convention.

Artikel 12

Article 12

Royalty

Royalties

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.

1. Royalties arising in a Contract-

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

2.11 Royaltyn f�r emellertid be-

skattas �ven i den avtalsslutande stat
fr�n vilken den h�rr�r, enligt lag-
stiftningen i denna stat, men om den

2. However, such royalties may

also be taxed in the Contracting
State in which they arise and ac-
cording to the laws of that State, but

10 Artikel 11 punkt 6 har upph�vts genom �ndringsprotokollet den 19 mars 2019.

11 Artikel 12 punkt 2 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019.

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som har r�tt till royaltyn har hemvist
i den andra avtalsslutande staten f�r
skatten inte �verstiga:

if the beneficial owner of the royal-
ties is a resident of the other Con-
tracting State the tax so charged
shall not exceed:

a) 15 procent av bruttobeloppet i

fr�ga om royalty som h�rr�r fr�n
nyttjande av eller r�tten att nyttja
varum�rken,

a) 15 per cent of the gross amount

of the royalties arising from the use
of, or the right to use, trademarks;

b) 10 procent av royaltyns brutto-

belopp i �vriga fall.

b) 10 per cent of the gross amount

of the royalties in all other cases.

3. Med uttrycket royalty f�rst�s

i denna artikel varje slag av belopp
som betalas s�som ers�ttning f�r
nyttjandet av eller r�tten att nyttja
upphovsr�tt till litter�ra, konstn�r-
liga eller vetenskapliga verk (bio-
graffilm samt film och inspelade
band f�r televisions- eller radios�nd-
ning h�ri inbegripna), patent, varu-
m�rke, m�nster eller modell, ritning,
hemligt recept eller fabrikations-
metod samt f�r nyttjandet av eller
r�tten att nyttja industriell, kommer-
siell eller vetenskaplig utrustning
eller f�r upplysningar om erfaren-
hetsr�n av industriell, kommersiell
eller vetenskaplig natur.

3. The term royalties as used in

this Article 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 cine-
matograph films, films or tapes for
television or radio broadcasting),
any patent, trademarks, design or
model, plan, secret formula or
process, as well as for the use of, or
the right to use, industrial, commer-
cial or scientific equipment, or for
information concerning industrial,
commercial or scientific experience.

4. Royalty anses h�rr�ra fr�n en

avtalsslutande stat om utbetalaren �r
denna stat sj�lv, politisk under-
avdelning, lokal myndighet eller
person med hemvist i denna stat. Om
den person som betalar royaltyn,
antingen han har hemvist i en av-
talsslutande stat eller ej, innehar fast
driftst�lle i en avtalsslutande stat f�r
vilket r�ttigheten eller egendomen,
som ger upphov till royaltyn, f�r-
v�rvats och royaltyn bestrides av det
fasta driftst�llet, anses dock royaltyn
h�rr�ra fr�n den avtalsslutande stat
d�r det fasta driftst�llet �r bel�get.

4. Royalties shall be deemed to

arise in a Contracting State when the
payer is that State itself, a political
subdivision, a local authority or a
resident of that State. Where, how-
ever, the person paying the royalties,
whether he is a resident of a Con-
tracting State or not, has in a Con-
tracting State a permanent establish-
ment in connection with which the
obligation to pay the royalties was
incurred, and such royalties are
borne by the permanent establish-
ment, then such royalties shall be
deemed to arise in the Contracting
State in which the permanent
establishment is situated.

5. Best�mmelserna i punkterna 1

och 2 till�mpas icke, om mottagaren
av royaltyn har hemvist i en avtals-
slutande stat och innehar fast drift-
st�lle i den andra avtalsslutande
staten fr�n vilken royaltyn h�rr�r
samt den r�ttighet eller egendom av

5. The provisions of paragraphs 1

and 2 shall not apply if the recipient
of the royalties, being a resident of a
Contracting State, has in the other
Contracting State in which the royal-
ties arise, a permanent establishment
with which the right or property

2020:44

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vilken royaltyn h�rflyter �ger verk-
ligt samband med det fasta drift-
st�llet. I s�dant fall till�mpas be-
st�mmelserna i artikel 7.

giving rise to the royalty is effec-
tively connected. In such a case, the
provisions of Article 7 shall apply.

6. Betr�ffande s�dana fall d� s�r-

skilda f�rbindelser mellan utbetala-
ren och mottagaren eller mellan dem
b�da och annan person f�ranleder att
beloppet av utbetalad royalty med
h�nsyn till det nyttjande, den r�tt
eller de upplysningar f�r vilka royal-
tyn erl�gges, �verstiger det belopp,
som skulle ha avtalats mellan utbeta-
laren och mottagaren om s�dana
f�rbindelser icke f�relegat, g�ller
best�mmelserna i denna artikel en-
dast f�r sistn�mnda belopp. I s�dant
fall beskattas �verskjutande belopp
enligt lagstiftningen i vardera avtals-
slutande staten med iakttagande av
�vriga best�mmelser i detta avtal.

6. Where, owing to a special

relationship between the payer and
the recipient or between both of
them and some other person, the
amount of the royalties paid, having
regard to the use, right or infor-
mation for which they are paid,
exceeds the amount which would
have been agreed upon by the payer
and the recipient in the absence of
such relationship, the provisions of
this Article shall apply only to the
last-mentioned amount. In that case,
the excess part of the payments shall
remain taxable according to the law
of each Contracting State, due re-
gard being had to the other provi-
sions of this Convention.

Artikel 13

Article 13

Realisationsvinst

Capital gains

1. Vinst genom �verl�telse av

s�dan fastighet som avses i artikel 6
punkt 2 f�r beskattas i den avtals-
slutande stat d�r fastigheten �r
bel�gen.

1. Gains from the alienation of

immovable property, as defined in
paragraph 2 of Article 6, may be
taxed in the Contracting State in
which the immovable property is
situated.

2. Vinst genom �verl�telse av l�s

egendom h�nf�rlig till anl�ggnings-
eller driftskapital i fast driftst�lle,
vilket ett f�retag i en avtalsslutande
stat har den andra avtalsslutande
staten, eller av l�s egendom h�nf�r-
lig till stadigvarande anordning f�r
ut�vande av fritt yrke, vilken en
person med hemvist i en avtals-
slutande stat har i den andra avtals-
slutande staten, f�r beskattas i denna
andra stat. Motsvarande g�ller vinst
genom �verl�telse av s�dant fast
driftst�lle (f�r sig eller i samband
med avyttring av hela f�retaget) eller
s�dan stadigvarande anordning.
Vinst genom �verl�telse av fartyg
eller luftfartyg, vilka anv�ndes i

2. Gains from the alienation of

movable property forming part of
the business property of a permanent
establishment which an enterprise of
a Contracting State has in the other
Contracting State or of movable
property pertaining to a fixed base
available to a resident of a Contract-
ing State in the other Contracting
State for the purpose of performing
professional services, including such
gains from the alienation of such a
permanent establishment (alone or
together with the whole enterprise)
or of such a fixed base, may be taxed
in the other State. However, gains
from the alienation of ships and
aircraft operated in international

2020:44

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internationell trafik, samt l�s egen-
dom, som �r h�nf�rlig till anv�nd-
ningen av s�dana fartyg eller luft-
fartyg, beskattas emellertid endast i
den avtalsslutande stat d�r f�retaget
har sin verkliga ledning.

traffic and movable property per-
taining to the operation of such ships
and aircraft shall be taxable only in
the Contracting State in which the
place of effective management of the
enterprise is situated.

3. Vinst genom �verl�telse av

annan �n i punkterna 1 och 2
angiven egendom eller r�ttighet f�r
beskattas i b�da avtalsslutande
staterna.

3. Gains from the alienation of

any property or right other than
those mentioned in paragraphs 1 and
2 may be taxed in both Contracting
States.

Artikel 14

Article 14

Fritt yrke

Independent personal services

1. Inkomst, som f�rv�rvas av

person med hemvist i en avtals-
slutande stat genom ut�vande av fritt
yrke eller annan d�rmed j�mf�rbar
sj�lvst�ndig verksamhet, beskattas
endast i denna stat, s�vida icke
ers�ttningen f�r s�dan verksamhet
bestrides av fast driftst�lle i den
andra avtalsslutande staten eller av
ett bolag med hemvist d�r. I s�dant
fall f�r inkomsten beskattas i denna
andra stat.

1. Income derived by a resident of

a Contracting State in respect of
professional services or other inde-
pendent activities of a similar nature
shall be taxable only in that State,
unless the payment of such services
and activities is borne by a perma-
nent establishment situated in the
other Contracting State or a com-
pany resident therein. In such a case,
the income may be taxed in that
other State.

2. Uttrycket fritt yrke inbegri-

per s�rskilt sj�lvst�ndig veten-
skaplig, teknisk, litter�r och konst-
n�rlig verksamhet, uppfostrings- och
undervisningsverksamhet samt s�-
dan sj�lvst�ndig verksamhet som
ut�vas av l�kare, advokater, ingen-
j�rer, arkitekter, tandl�kare och
revisorer.

2. The term professional ser-

vices includes, especially, indepen-
dent scientific, technical, literary,
artistic, educational or teaching
activities as well as the independent
activities of physicians, lawyers,
engineers, architects, dentists and
accountants.

Artikel 15

Article 15

Enskild tj�nst

Dependent personal services

1. D�r icke best�mmelserna i ar-

tiklarna 16, 18, 19, 20 och 21 f�ran-
leder annat, beskattas l�ner och lik-
nande ers�ttningar, som person med
hemvist i en avtalsslutande stat
f�rv�rvar genom anst�llning, endast
i denna stat s�vida icke arbetet ut-
f�res i den andra avtalsslutande sta-
ten. Om arbetet utf�res i denna andra

1. Subject to the provisions of

Articles 16, 18, 19, 20 and 21,
salaries, wages and other similar
remuneration derived by a resident
of a Contracting State in respect of
an employment shall be taxable only
in that State unless the employment
is exercised in the other Contracting
State. If the employment is so
exercised, such remuneration as is

2020:44

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stat, f�r ers�ttning som uppb�res f�r
arbetet beskattas d�r.

derived therefrom may be taxed in
that other State.

2. Utan hinder av best�mmelserna

i punkt 1 beskattas inkomst, vilken
uppb�res av person med hemvist i en
avtalsslutande stat f�r arbete som
utf�rts i den andra avtalsslutande
staten, endast i den f�rstn�mnda
avtalsslutande staten, under f�rut-
s�ttning att

2. Notwithstanding the provisions

of paragraph 1, remuneration de-
rived by a resident of a Contracting
State in respect of an employment
exercised in the other Contracting
State shall be taxable only in the
first-mentioned State if:

a) inkomstmottagaren vistas i den

andra avtalsslutande staten under
tidrymd eller tidrymder, som sam-
manlagt icke �verstiger 183 dagar
under beskattnings�ret i fr�ga,

a) the recipient is present in the

other State for a period or periods
not exceeding in the aggregate 183
days in the fiscal year concerned,
and

b) ers�ttningen betalas av eller p�

uppdrag av arbetsgivare, som inte
har hemvist i den andra staten, samt

b) the remuneration is paid by, or

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

c) ers�ttningen icke s�som om-

kostnad belastar fast driftst�lle eller
stadigvarande anordning, som ar-
betsgivaren har i den andra staten.

c) the remuneration is not borne

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

3. Utan hinder av f�reg�ende be-

st�mmelser i denna artikel f�r in-
komst av arbete, som utf�rts ombord
p� fartyg eller luftfartyg i inter-
nationell trafik, beskattas i den av-
talsslutande stat d�r f�retaget har sin
verkliga ledning.

3. Notwithstanding the preceding

provisions of this Article, remuner-
ation in respect of an employment
exercised aboard a ship or aircraft in
international traffic may be taxed in
the Contracting State in which the
place of effective management of the
enterprise is situated.

Artikel 16

Article 16

Styrelsearvoden

Directors fees

Styrelsearvoden och liknande

ers�ttningar, som uppb�res av per-
son med hemvist i en avtalsslutande
stat i egenskap av ledamot i styrelse
eller Conselho Fiscal i bolag med
hemvist i den andra avtalsslutande
staten, f�r beskattas i denna andra
stat.

Directors fees and similar pay-

ments derived by a resident of a
Contracting State in his capacity as a
member of the board of directors or
of a Conselho Fiscal of a company
which is a resident of the other
Contracting State may be taxed in
that other State.

Artikel 17

Article 17

Artister och idrottsm�n

Artistes and athletes

1. Utan hinder av �vriga best�m-

melser i detta avtal f�r inkomst, som
teater- eller filmsk�despelare, radio-
eller televisionsartister, musiker och

1. Notwithstanding any other

provisions of this Convention, in-
come derived by public entertainers,
such as theatre, motion picture, radio

2020:44

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idrottsm�n och andra liknande yr-
kesut�vare f�rv�rvar genom sin per-
sonliga verksamhet i denna egen-
skap, beskattas i den avtalsslutande
stat d�r verksamheten ut�vas.

or television artistes, and musicians,
and by athletes, from their personal
activities as such may be taxed in the
Contracting State in which these
activities are exercised.

2. I de fall d� de tj�nster som

avses i punkt 1 av denna artikel till-
handah�lles i en avtalsslutande stat
av f�retag i den andra avtalsslutande
staten, f�r utan hinder av �vriga be-
st�mmelser i detta avtal inkomst,
som uppkommer f�r f�retaget ge-
nom s�dan verksamhet, beskattas i
den f�rstn�mnda avtalsslutande
staten.

2. Where the services mentioned

in paragraph 1 of this Article are pro-
vided in a Contracting State by an
enterprise of the other Contracting
State, then the income derived from
providing those services by such an
enterprise may, notwithstanding any
other provision of this Convention,
be taxed in the first-mentioned Con-
tracting State.

Artikel 18

Article 18

Pensioner och livr�ntor

Pensions and annuities

1. D�r icke best�mmelserna i

artikel 19 punkterna 1 och 3 f�ran-
leder annat, skall pension och annan
liknande ers�ttning, som icke �ver-
stiger ett belopp motsvarande
4 000 US dollar under ett kalender-
�r, och livr�nta, vilka utbetalas till
person med hemvist i en avtalsslu-
tande stat, beskattas endast i denna
stat.

1. Subject to the provisions of

paragraphs 1 and 3 of Article 19,
pensions and other similar remune-
ration not exceeding an amount
equivalent to US $ 4,000 in a calen-
dar year, and annuities paid to a
resident of a Contracting State shall
be taxable only in that State.

Pensionsbelopp, som �verstiger

ovann�mnda gr�ns, f�r beskattas i
b�da avtalsslutande staterna.

The amount of pension which

exceeds the above-mentioned limit
may be taxed in both Contracting
States.

2. Vid till�mpningen av denna

artikel �syftar

2. As used in this Article:

a) uttrycket pension och annan

liknande ers�ttning periodisk utbe-
talning som sker efter pensionering
s�som ers�ttning f�r tidigare utf�rt
arbete eller f�r liden skada i
samband med s�dant arbete,

a) the term pensions and other

similar remuneration means peri-
odic payments made after retirement
in consideration of past employment
or by way of compensation for
injuries received, in connection with
past employment;

b) uttrycket livr�nta ett fastst�llt

belopp, som skall utbetalas perio-
diskt p� fastst�llda tider under veder-
b�randes livstid eller under annan
angiven eller fastst�llbar tidsperiod
och som utg�r p� grund av f�r-
pliktelse att verkst�lla dessa utbetal-
ningar s�som ers�ttning f�r d�remot
fullt svarande vederlag i penningar

b) the term annuity means a

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

2020:44

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eller penningars v�rde (med undan-
tag f�r utf�rda tj�nster).

Artikel 19

Article 19

Ers�ttningar av allm�n natur

Governmental payments

1. Ers�ttning, pension d�ri inbe-

gripen, som utbetalas av eller fr�n
fonder inr�ttade av en avtalsslut-
ande stat, dess politiska underavdel-
ningar eller lokala myndigheter till
fysisk person p� grund av arbete som
utf�rts i denna stats, politiska under-
avdelnings eller lokala myndighets
tj�nst, f�r beskattas i denna avtals-
slutande stat. Ers�ttningen beskattas
emellertid endast i denna stat, om
mottagaren �r medborgare d�r.

1. Remuneration, including pen-

sions, paid by, or out of funds cre-
ated by, a Contracting State, a politi-
cal subdivision or a local authority
thereof to any individual in respect
of services rendered to that State, to
a political subdivision or a local au-
thority thereof in the discharge of
functions of a governmental or other
public nature may be taxed in that
State. Such remuneration shall, how-
ever, be taxable only in that State if
the recipient is a national of that
State.

2. Best�mmelserna i artiklarna15,

16 och 18 till�mpas p� ers�ttning
eller pension, som utbetalas p�
grund av arbete utf�rt i samband
med r�relse som bedrivits av en av-
talsslutande stat, dess politiska
underavdelningar eller lokala myn-
digheter.

2. The provisions of Articles 15,

16 and 18 shall apply to remune-
ration or pensions in respect of
services rendered in connection with
any trade or business carried on by
one of the Contracting States, a
political subdivision or a local au-
thority thereof.

3. Pension, som utbetalas enligt

best�mmelser om socialf�rs�kring i
en avtalsslutande stat, f�r beskattas i
denna stat.

3. Pensions paid out under the

Social Security Scheme of a Con-
tracting State may be taxed in that
State.

Artikel 20

Article 20

L�rare och forskare

Teachers and researchers

Fysisk person, som har eller

omedelbart f�re en vistelse i en
avtalsslutande stat hade hemvist i
den andra avtalsslutande staten och
som p� inbjudan av den f�rstn�mnda
avtalsslutande staten eller universi-
tet, h�gskola, skola, museum eller
annan kulturinstitution i denna f�rst-
n�mnda stat eller inom ramen f�r ett
officiellt program f�r kulturellt
utbyte vistas i denna stat under en
tidrymd ej �verstigande tv� �r ute-
slutande i syfte att h�lla f�rel�s-
ningar eller bedriva undervisning

An individual who is, or was

immediately before visiting a Con-
tracting State, a resident of the other
Contracting State and who, at the
invitation of the first-mentioned
Contracting State or a university,
college, school, museum or other
cultural institution in that first-
mentioned Contracting State or
under an official programme of
cultural exchange, is present in that
State for a period not exceeding two
years solely for the purpose of
teaching, giving lectures or carrying

2020:44

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eller forskning vid s�dan institution,
�r befriad fr�n skatt i denna stat p�
ers�ttning f�r s�dan verksamhet,
under f�ruts�ttning att han �r skatt-
skyldig f�r ers�ttningen i den andra
avtalsslutande staten.

out research at such institution shall
be exempt from tax in that State on
his remuneration for such activity,
provided he is subject to tax thereon
in the other Contracting State.

Artikel 21

Article 21

Studerande

Students

1. Fysisk person, som har eller

omedelbart f�re en vistelse i en av-
talsslutande stat hade hemvist i den
andra avtalsslutande staten och som
vistas i den f�rstn�mnda avtalsslut-
ande staten uteslutande

1. An individual who is, or was

immediately before visiting a Con-
tracting State, a resident of the other
Contracting State and who is present
in the first-mentioned Contracting
State solely:

a) s�som studerande vid univer-

sitet, h�gskola eller skola i denna
f�rstn�mnda avtalsslutande stat,

a) as a student at a university, col-

lege or school in that first-mentioned
Contracting State,

b) s�som praktikant, eller

b) as a trainee, or

c) s�som mottagare av stipendi-

um, anslag eller penningunderst�d,
huvudsakligen f�r att bedriva studier
eller forskning, fr�n stiftelse eller
institution med uppgift att fr�mja
religi�st, v�lg�rande, vetenskapligt
eller uppfostrande �ndam�l,

c) as the recipient of a grant,

allowance or award for the primary
purpose of study or research from a
religious, charitable, scientific or
educational organization,

�r befriad fr�n skatt i denna f�rst-

n�mnda stat p� utbetalningar fr�n
utlandet som han erh�ller f�r sitt
uppeh�lle, sin undervisning eller
utbildning.

shall be exempt from tax in that

first-mentioned Contracting State in
respect of remittances from abroad
for the purposes of his maintenance,
education or training.

2. Studerande eller praktikant,

som har eller omedelbart f�re en
vistelse i en avtalsslutande stat hade
hemvist i den andra avtalsslutande
staten och som vistas i den f�rst-
n�mnda avtalsslutande staten ute-
slutande f�r sin undervisning eller
utbildning, �r befriad fr�n skatt i den
f�rstn�mnda avtalsslutande staten,
under en tidrymd ej �verstigande tre
p� varandra f�ljande beskattnings�r,
p� ers�ttning f�r anst�llning i denna
stat, under f�ruts�ttning att ers�tt-
ningen under beskattnings�ret icke
�verstiger ett belopp motsvarande
2 000 US dollar.

2. A student or trainee who is, or

was immediately before visiting a
Contracting State, a resident of the
other Contracting State and who is
present in the first-mentioned Con-
tracting State solely, for the purpos-
es of his education or training shall
be exempt from tax in that first-
mentioned Contracting State for a
period not exceeding three consecu-
tive fiscal years in respect of remu-
neration from employment in that
State, provided that the remuner-
ation does not exceed in the fiscal
year an amount corresponding to US
$ 2,000.

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Artikel 22

Article 22

�vriga inkomstslag

Income not expressly mentioned

Inkomst, betr�ffande vilken ingen

uttrycklig best�mmelse meddelats i
f�reg�ende artiklar av avtalet och
som uppb�res av person med hem-
vist i en avtalsslutande stat, f�r
beskattas i b�da avtalsslutande sta-
terna.

Items of income of a resident of a

Contracting State which are not
expressly mentioned in the fore-
going Articles of this Convention
may be taxed in both Contracting
States.

Artikel 2312

Article 23

Undanr�jande av dubbelbeskattning Elimination of double taxation

1. Betr�ffande

Brasilien

ska

dubbelbeskattning undanr�jas p�
f�ljande s�tt:

1. In the case of Brazil, double

taxation shall be avoided as follows:

a) Om en person med hemvist i

Brasilien f�rv�rvar inkomst som
enligt best�mmelserna i detta avtal
f�r beskattas i Sverige, ska Brasilien
i enlighet med best�mmelserna i sin
lagstiftning avseende undanr�jande
av dubbelbeskattning (utan att den
allm�nna princip som anges h�r
p�verkas), fr�n denna persons skatt
p� inkomsten avr�kna ett belopp
motsvarande den skatt p� inkomsten
som erlagts i Sverige. S�dan avr�k-
ning ska emellertid inte �verstiga
den del av inkomstskatten som,
innan avr�kning medges, �r h�n-
f�rlig till den inkomst som f�r
beskattas i Sverige.

a) Where a resident of Brazil

derives income which, in accordance
with the provisions of this Con-
vention, may be taxed in Sweden,
Brazil shall allow, according to the
provisions of its law regarding the
elimination of double taxation
(which shall not affect the general
principle hereof), as a deduction
from the tax on the income of that
resident, an amount equal to the in-
come tax paid in Sweden. Such de-
duction, however, shall not exceed
that part of the income tax, as com-
puted before the deduction is given,
which is attributable to the income
which may be taxed in Sweden.

b) Om en person med hemvist i

Brasilien erh�ller inkomst som
enligt best�mmelserna i detta avtal
�r undantagen fr�n beskattning i
Brasilien, f�r Brasilien beakta den
undantagna inkomsten vid fast-
st�llandet av skatteuttaget f�r s�dan
persons �terst�ende inkomst.

b) Where in accordance with any

provision of the Convention income
derived by a resident of Brazil is
exempt from tax in Brazil, Brazil
may nevertheless, in calculating the
amount of tax on the remaining
income of such resident, take into
account the exempted income.

2. Betr�ffande

Sverige

ska

dubbelbeskattning undanr�jas p�
f�ljande s�tt:

2. In the case of Sweden, double

taxation shall be avoided as follows:

a) Om en person med hemvist i

Sverige f�rv�rvar inkomst som
enligt brasiliansk lagstiftning och i
enlighet med best�mmelserna i detta

a) Where a resident of Sweden

derives income which under the laws
of Brazil and in accordance with the
provisions of this Convention may

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avtal f�r beskattas i Brasilien, ska
Sverige med beaktande av best�m-
melserna i svensk lagstiftning be-
tr�ffande avr�kning av utl�ndsk
skatt (�ven i den lydelse de i fram-
tiden 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
motsvarande den brasilianska skatt
som erlagts p� inkomsten.

be taxed in Brazil, 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 here-
of) as a deduction from the tax on
such income, an amount equal to the
Brazilian tax paid in respect of such
income.

b) Om en person med hemvist i

Sverige erh�ller inkomst som i en-
lighet med best�mmelserna i detta
avtal beskattas endast i Brasilien, f�r
Sverige, vid fastst�llande av skatte-
satsen f�r svensk progressiv skatt
beakta den inkomst som ska beskat-
tas endast i Brasilien.

b) Where a resident of Sweden

derives income which, in accordance
with the provisions of this Conven-
tion, shall be taxable only in Brazil,
Sweden may, when determining the
graduated rate of Swedish tax, take
into account the income which shall
be taxable only in Brazil.

c) Utan hinder av best�mmelserna

i a) i denna punkt �r utdelning fr�n
bolag med hemvist i Brasilien till
bolag med hemvist i Sverige undan-
tagen fr�n svensk skatt enligt be-
st�mmelserna i svensk lag om
skattebefrielse f�r utdelning som
betalas till svenska bolag fr�n bolag
i utlandet.

c) Notwithstanding the provisions

of sub-paragraph a) of this para-
graph, dividends paid by a company
which is a resident of Brazil to a
company which is a resident of
Sweden shall be exempt from Swe-
dish tax according to the provisions
of Swedish law governing the
exemption of tax on dividends paid
to Swedish companies by companies
abroad.

Artikel 24

Article 24

F�rbud mot diskriminering

Non-discrimination

1. Medborgare i en avtalsslutande

stat skall icke i den andra avtals-
slutande staten bli f�rem�l f�r n�gon
beskattning eller n�got d�rmed sam-
manh�ngande skattekrav av annat
slag eller mer tyngande �n med-
borgarna i denna andra stat under
samma f�rh�llanden �r eller kan bli
underkastade.

1. The nationals of a Contracting

State shall not be subjected in the
other Contracting State to any taxa-
tion 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 are or may be
subjected.

2. Uttrycket medborgare be-

tyder:

2. The term nationals means:

a) Fysiska personer som �r med-

borgare i en avtalsslutande stat.

a) all individuals possessing the

nationality of a Contracting State;

b) Juridiska personer och andra

sammanslutningar, som bildats en-
ligt g�llande lag i en avtalsslutande
stat.

b) all legal persons, partnerships

and associations deriving their status
as such from the law in force in a
Contracting State.

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3. Beskattningen av fast drift-

st�lle, som f�retag i en avtals-
slutande stat har i den andra
avtalsslutande staten, skall i denna
andra stat icke vara mindre f�rdel-
aktig �n beskattningen av f�retag i
denna stat, som bedriver samma
verksamhet.

3. The taxation on a permanent

establishment 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 enter-
prises of that other State carrying on
the same activities.

Denna best�mmelse skall icke

anses medf�ra f�rpliktelse f�r en
avtalsslutande stat att medge per-
soner med hemvist i den andra
avtalsslutande staten s�dana person-
liga avdrag vid beskattningen,
skattebefrielser eller skatteneds�tt-
ningar, som medges personer med
hemvist i den f�rstn�mnda staten p�
grund av civilst�nd eller f�rs�rj-
ningsplikt mot familj.

This provision shall not be

construed as obliging a Contracting
State to grant to residents of the
other Contracting State any personal
allowances, reliefs and reductions
for taxation purposes on account of
civil status or family responsibilities
which it grants to its own residents.

4. F�retag i en avtalsslutande stat,

vilkas kapital helt eller delvis �ges
eller kontrolleras, direkt eller indi-
rekt, av en eller flera personer med
hemvist i den andra avtalsslutande
staten, skall icke i den f�rstn�mnda
avtalsslutande staten bli f�rem�l f�r
n�gon beskattning eller n�got d�r-
med sammanh�ngande skattekrav,
som �r av annat slag eller mer
tyngande �n den beskattning och
d�rmed sammanh�ngande skatte-
krav, som andra liknande f�retag i
denna f�rstn�mnda stat �r eller kan
bli underkastade.

4. Enterprises of a Contracting

State, the capital of which is wholly
or partly owned or controlled,
directly or indirectly by one or more
residents of the other Contracting
State, shall not be subjected in the
first-mentioned Contracting 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
that first-mentioned State are or may
be subjected.

5. I denna artikel avser uttrycket

beskattning skatter av varje slag
och beskaffenhet.

5. In this Article the term

taxation means taxes of every kind
and description.

Artikel 2513

Article 25

F�rfarandet vid �msesidig �ver-
enskommelse

Mutual agreement procedure

1. Om en person anser att en av-

talsslutande stat eller b�da avtals-
slutande staterna vidtagit �tg�rder
som f�r honom medf�r eller kommer
att medf�ra beskattning som strider
mot best�mmelserna i detta avtal,
kan han, utan att det p�verkar hans

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
accordance with the provisions of
this Convention, he may, irrespec-
tive of the remedies provided by the

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r�tt att anv�nda sig av de r�ttsmedel
som finns i dessa staters interna
r�ttsordningar, l�gga fram saken f�r
den beh�riga myndigheten i n�gon
av de avtalsslutande staterna. Saken
ska l�ggas fram inom tre �r fr�n den
tidpunkt d� personen i fr�ga fick
vetskap om den �tg�rd som givit
upphov till beskattning som strider
mot best�mmelserna i avtalet.

domestic law of those States, present
his case to the competent authority
of either Contracting State. The case
must be presented within three years
from the first notification of the
action resulting in taxation not in
accordance with the provisions of
the Convention.

2. Om den beh�riga myndigheten

finner inv�ndningen grundad men
inte sj�lv kan f� till st�nd en
tillfredsst�llande l�sning, ska myn-
digheten s�ka l�sa fr�gan genom
�msesidig �verenskommelse med
den beh�riga myndigheten i den
andra avtalsslutande staten i syfte att
undvika beskattning som strider mot
avtalet. �verenskommelse som tr�f-
fats genomf�rs utan hinder av tids-
gr�nser i de avtalsslutande staternas
interna lagstiftning.

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 agreement with the compe-
tent authority of the other Contract-
ing State, with a view to the avoi-
dance 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. De beh�riga myndigheterna i

de avtalsslutande staterna ska genom
�msesidig �verenskommelse s�ka
avg�ra sv�righeter eller tvivelsm�l
som uppkommer i fr�ga om tolk-
ningen eller till�mpningen av av-
talet. De kan �ven �verl�gga i syfte
att undanr�ja dubbelbeskattning i
fall som inte omfattas av detta avtal.

3. The competent authorities of

the Contracting States shall endeav-
our to resolve by mutual agreement
any difficulties or doubts arising as
to the interpretation or application of
the Convention. They may also con-
sult together for the elimination of
double taxation in cases not pro-
vided for in the Convention.

4. De beh�riga myndigheterna i

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

4. The competent authorities of

the Contracting States may com-
municate with each other directly for
the purpose of reaching an agree-
ment in the sense of the preceding
paragraphs.

Artikel 2614

Article 26

Utbyte av upplysningar

Exchange of information

1. De beh�riga myndigheterna i

de avtalsslutande staterna ska utbyta
s�dana upplysningar som kan antas
vara relevanta vid till�mpningen av
best�mmelserna i detta avtal eller f�r

1. The competent authorities of

the Contracting States shall ex-
change such information as is for-
eseeably relevant for carrying out
the provisions of this Convention or

14 Artikel 26 har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019.

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administration eller verkst�llighet av
intern lagstiftning i fr�ga om skatter
av varje slag och beskaffenhet som
tas ut f�r de avtalsslutande staterna
eller f�r deras politiska underavdel-
ningar eller lokala myndigheter, om
beskattningen enligt denna lagstift-
ning inte strider mot avtalet. Utbytet
av upplysningar begr�nsas inte av
artiklarna 1 och 2.

to the administration or enforcement
of the domestic laws concerning
taxes of every kind and description
imposed on behalf of the Con-
tracting States, or of their political
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. Upplysningar som en avtals-

slutande 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 eller
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 verk-
samheter. Dessa personer eller
myndigheter f�r anv�nda upplys-
ningar bara f�r s�dana �ndam�l. De
f�r yppa upplysningarna vid offent-
lig r�tteg�ng eller i domstolsavg�-
randen. Utan hinder av detta kan
upplysningar som en avtalsslutande
stat mottagit anv�ndas f�r andra
�ndam�l d� s�dana upplysningar kan
anv�ndas f�r s�dana andra �ndam�l
enligt lagstiftningen i b�da staterna
och den beh�riga myndigheten i den
stat som l�mnar upplysningarna
till�ter s�dan anv�ndning.

2. Any information received un-

der paragraph 1 by a Contracting
State shall be treated as secret in the
same manner as information ob-
tained under the domestic laws of
that State and shall be disclosed only
to persons or authorities (including
courts and administrative bodies)
concerned with the assessment or
collection of, the enforcement or
prosecution in respect of, the deter-
mination 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 information
in public court proceedings or in
judicial decisions. Notwithstanding
the foregoing, information received
by a Contracting State may be used
for other purposes when such infor-
mation may be used for such other
purposes under the laws of both
States and the competent authority
of the supplying State authorises
such use.

3. Best�mmelserna i punkterna 1

och 2 medf�r inte skyldighet f�r en
avtalsslutande stat att:

3. In no case shall the provisions

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

a) vidta f�rvaltnings�tg�rder som

avviker fr�n lagstiftning och admi-
nistrativ praxis i denna avtalsslu-
tande stat eller i den andra avtals-
slutande staten,

a) to carry out administrative

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

b) l�mna upplysningar som inte �r

tillg�ngliga enligt lagstiftning eller
sedvanlig administrativ praxis i
denna avtalsslutande stat eller i den
andra avtalsslutande staten,

b) to supply information which is

not obtainable under the laws or in
the normal course of the adminis-
tration of that or of the other Con-
tracting State;

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c) l�mna upplysningar som skulle

r�ja

aff�rshemlighet,

industri-,

handels- eller yrkeshemlighet eller i
n�ringsverksamhet nyttjat f�rfa-
ringss�tt eller upplysningar, vilkas
�verl�mnande skulle strida mot
allm�nna h�nsyn (ordre public).

c) to supply information which

would disclose any trade, business,
industrial, commercial or profes-
sional secret or trade process, or
information, the disclosure of which
would be contrary to public policy
(ordre public).

4. D� en avtalsslutande stat beg�r

upplysningar enligt denna artikel ska
den andra avtalsslutande staten
anv�nda de medel som denna stat
f�rfogar �ver f�r att inh�mta de
beg�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 avtals-
slutande 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.

4. If information is requested by a

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

5. Best�mmelserna i punkt 3 med-

f�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 institution, ombud, repre-
sentant eller f�rvaltare eller d�rf�r
att upplysningarna g�ller �gander�tt
i en person.

5. In no case shall the provisions

of paragraph 3 be construed to per-
mit 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.

Artikel 26-A15

Article 26-A

R�tt till f�rm�ner

Entitlement to benefits

1. Om inte annat f�ljer av denna

artikel ska en person med hemvist i
en avtalsslutande stat inte vara be-
r�ttigad till en f�rm�n som annars
skulle ges enligt detta avtal (f�rutom
f�rm�n som ges enligt artikel 4
punkt 3 eller artikel 25) s�vida
personen vid den tidpunkt d� f�r-
m�nen skulle ha givits inte �r en
s�dan kvalificerad person som
anges i punkt 2.

1. Except as otherwise provided

in this Article, a resident of a Con-
tracting State shall not be entitled to
a benefit that would otherwise be
accorded by this Convention (other
than a benefit under paragraph 3 of
Article 4 or Article 25) unless such
resident is a qualified person, as
defined in paragraph 2, at the time
that the benefit would be accorded.

15 Artikel 26-A har tillkommit genom �ndringsprotokollet den 19 mars 2019.

2020:44

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2. En person med hemvist i en

avtalsslutande stat �r en kvalificerad
person vid den tidpunkt d� en f�r-
m�n annars skulle ges enligt detta
avtal, om personen vid denna
tidpunkt �r:

2. A resident of a Contracting

State shall be a qualified person at a
time when a benefit would otherwise
be accorded by the Convention if, at
that time, the resident is:

a) en fysisk person,

a) an individual;

b) den avtalsslutande staten eller

dess politiska underavdelningar eller
en institution eller inr�ttning tillh�-
rande den avtalsslutande staten eller
dess politiska underavdelningar eller
lokala myndigheter,

b) that Contracting State, or a

political subdivision or local au-
thority thereof, or an agency or in-
strumentality of that State, political
subdivision or local authority;

c) ett bolag eller en annan person,

om dess viktigaste aktieslag regel-
m�ssigt oms�tts p� en eller flera
erk�nda aktieb�rser,

c) a company or other entity, if the

principal class of its shares is regu-
larly traded on one or more recog-
nised stock exchanges;

d) en person som inte �r en fysisk

person som �r en icke vinstdrivande
organisation enligt �verenskommel-
se mellan de beh�riga myndig-
heterna,

d) a person, other than an individ-

ual, that is a non-profit organisation
agreed upon by the competent
authorities;

e) en person som inte �r en fysisk

person, om, vid denna tidpunkt och
under minst h�lften av dagarna
under en tolvm�nadersperiod som
innefattar denna tidpunkt, personer
med hemvist i den avtalsslutande
staten och som �r ber�ttigade till
f�rm�ner enligt det skatteavtal som
omfattas enligt a)d) i denna punkt
innehar, direkt eller indirekt, minst
50 procent av aktierna i denna
person.

e) a person other than an indi-

vidual if, at that time and on at least
half of the days of a twelve-month
period that includes that time,
persons who are residents of that
Contracting State and that are
entitled to benefits of this Con-
vention under sub-paragraphs a) to
d) own, directly or indirectly, at least
50 per cent of the shares of the
person.

3. a) En person med hemvist i en

avtalsslutande stat �r ber�ttigad till
avtalsf�rm�ner betr�ffande inkomst
som f�rv�rvas fr�n den andra avtals-
slutande staten, oavsett om personen
�r en kvalificerad person, om perso-
nen �r verksam genom att aktivt
bedriva en aff�rsr�relse i den f�rst-
n�mnda avtalsslutande staten, och
inkomsten som f�rv�rvas fr�n den
andra avtalsslutande staten h�rr�r
fr�n eller har samband med denna
aff�rsr�relse. Vid till�mpningen av
denna artikel ska uttrycket aktivt
bedriva en aff�rsr�relse inte om-
fatta f�ljande verksamheter eller
n�gon kombination av dessa:

3. a) A resident of a Contracting

State shall be entitled to benefits
under this Convention with respect
to an item of income derived from
the other Contracting State, regard-
less of whether the resident is a
qualified person, if the resident is
engaged in the active conduct of a
business in the first-mentioned State
and the income derived from the
other State emanates from, or is
incidental to, that business. For
purposes of this Article, the term
active conduct of a business shall
not include the following activities
or any combination thereof:

1) verksamhet som holdingbolag,

(i) operating as a holding com-

pany;

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2) tillhandah�llande av �vergri-

pande tillsyn eller f�rvaltning av en
koncern,

(ii) providing overall supervision

or administration of a group of com-
panies;

3) tillhandah�llande av koncern-

finansiering (inklusive centraliserad
kassaf�rvaltning, s.k. cash pooling),
eller

(iii) providing group financing

(including cash pooling); or

4) g�ra kapitalplaceringar eller

f�rvalta investeringar s�vida inte
denna verksamhet bedrivs av en
bank, ett f�rs�kringsf�retag eller en
registrerad v�rdepappershandlare i
dess sedvanliga aff�rsverksamhet.

(iv) making or managing invest-

ments, unless these activities are
carried on by a bank, insurance
enterprise or registered securities
dealer in the ordinary course of its
business as such.

b) Om en person med hemvist i en

avtalsslutande stat f�rv�rvar in-
komst fr�n aff�rsr�relse som person-
en bedriver i den andra avtalsslut-
ande staten eller f�rv�rvar inkomst
som h�rr�r fr�n den andra avtals-
slutande staten och som betalas av
en n�rst�ende person, ska, i f�r-
h�llande till s�dan inkomst, vill-
koren i a) anses uppfyllda endast om
den aff�rsr�relse som denna person
bedriver i den f�rstn�mnda jurisdik-
tionen och till vilken inkomsten
h�nf�r sig, �r omfattande i f�rh�l-
lande till samma r�relse eller en
kompletterande aff�rsr�relse som
bedrivs av denna person eller s�dan
n�rst�ende person i den andra av-
talsslutande jurisdiktionen. Bed�m-
ningen av huruvida en aff�rsr�relse
ska anses omfattande vid till�mp-
ningen av denna punkt ska baseras
p� alla fakta och omst�ndigheter.

b) If a resident of a Contracting

State derives an item of income from
a business activity conducted by that
resident in the other Contracting
State, or derives an item of income
arising in the other State from a
connected person, the conditions
described in sub-paragraph a) shall
be considered to be satisfied with
respect to such item only if the
business activity carried on by the
resident in the first-mentioned State
to which the item is related is
substantial in relation to the same or
complementary business activity
carried on by the resident or such
connected person in the other Con-
tracting State. Whether a business
activity is substantial for the
purposes of this paragraph shall be
determined based on all the facts and
circumstances.

c) Vid till�mpningen av denna

punkt ska r�relse som bedrivs av
personer som �r n�rst�ende till en
person med hemvist i en avtals-
slutande stat anses bedrivas av den
personen.

c) For purposes of applying this

paragraph, activities conducted by
connected persons with respect to a
resident of a Contracting State shall
be deemed to be conducted by such
resident.

4. En person med hemvist i en

avtalsslutande stat, som inte �r en
kvalificerad person, ska �nd� vara
ber�ttigad till en f�rm�n som annars
skulle ges enligt detta avtal i fr�ga
om en inkomst om, under minst
h�lften av dagarna inom en
tolvm�nadersperiod som inkluderar
den tidpunkt d� f�rm�nen annars
skulle ges, personer som �r j�m-
f�rliga f�rm�nstagare direkt eller

4. A resident of a Contracting

State that is not a qualified person
shall nevertheless be entitled to a
benefit that would otherwise be
accorded by this Convention with
respect to an item of income if, at the
time when the benefit otherwise
would be accorded and on at least
half of the days of any twelve-month
period that includes that time,

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indirekt �r r�ttm�tiga innehavare av
minst 75 procent i personen.

persons that are equivalent bene-
ficiaries own, directly or indirectly,
at least 75 per cent of the shares of
the resident.

5. Om en person med hemvist i en

avtalsslutande stat varken �r en
kvalificerad person enligt best�m-
melserna i punkt 2 eller ber�ttigad
till f�rm�ner enligt punkt 3 eller 4,
f�r den beh�riga myndigheten i den
avtalsslutande stat i vilken f�rm�ner
nekas enligt denna artikel, �nd� ge
f�rm�ner enligt detta avtal, eller f�r-
m�ner betr�ffande en viss inkomst,
med beaktande av syftet och �nda-
m�let med detta avtal, men endast
om personen p� ett f�r den beh�riga
myndigheten tillfredsst�llande s�tt
kan visa att varken dess bildande,
f�rv�rv eller underh�ll, eller be-
drivandet av dess verksamhet, hade
som ett av sina huvudsakliga syften
att f� f�rm�ner enligt detta avtal.
Innan en beg�ran som en person med
hemvist i en avtalsslutande stat har
l�mnat enligt denna punkt beviljas
eller avsl�s, ska den beh�riga myn-
digheten i den avtalsslutande stat till
vilken beg�ran har l�mnats, �ver-
l�gga med den beh�riga myndig-
heten i den f�rstn�mnda avtalsslut-
ande staten.

5. If a resident of a Contracting

State is neither a qualified person
pursuant to the provisions of para-
graph 2, nor entitled to benefits
under paragraph 3 or 4, the compe-
tent authority of the Contracting
State in which benefits are denied
under the previous provisions of this
Article may, nevertheless, grant the
benefits of this Convention, or
benefits with respect to a specific
item of income, taking into account
the object and purpose of this
Convention, but only if such resident
demonstrates to the satisfaction of
such competent authority that
neither its establishment, acquisition
or maintenance, nor the conduct of
its operations, had as one of its
principal purposes the obtaining of
benefits under this Convention. The
competent authority of the Contract-
ing State to which a request has been
made, under this paragraph, by a
resident of the other State, shall
consult with the competent authority
of that other State before either
granting or denying the request.

6. Vid till�mpningen av denna

punkt och de f�reg�ende punkterna i
denna artikel:

6. For the purposes of this and the

previous paragraphs of this Article:

a) avser erk�nd aktieb�rs:

a) the term recognised stock ex-

change means:

1) BM&F Bovespa (B3) och

varje annan aktieb�rs som st�r under
tillsyn av finansinspektionen i Bra-
silien (Comiss�o de Valores Mobi-
li�rios CVM) eller den som tr�der
i dess st�lle,

(i) the BM&F Bovespa (B3)

and any other stock exchange sub-
ject to regulation by the Securities
and Exchange Commission of Brazil
(Comiss�o de Valores Mobili�rios
CVM) or its successor;

2) Stockholmsb�rsen, the Nordic

Growth Market (NGM) och varje
annan aktieb�rs som st�r under
tillsyn av Finansinspektionen,

(ii) the OMX NASDAQ Stock-

holm Stock Exchange (Stockholms-
b�rsen), the Nordic Growth Market
(NGM), and any other stock ex-
change subject to regulation by the
Swedish Financial Supervisory
Authority;

3) en aktieb�rs i en medlemsstat i

Europeiska unionen, Norge, Island,

(iii) any stock exchange of a

member state of the European Union

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Liechtenstein eller Schweiz som st�r
under tillsyn av finansinspektionen i
respektive stat i fr�ga,

or of Norway, Iceland, Liechten-
stein, or Switzerland subject to regu-
lation by a Financial Supervisory
Authority in the respective relevant
state;

4) aktieb�rserna i Hongkong,

New York, Seoul, Shanghai, Singa-
pore, Sydney, Toronto samt NAS-
DAQ-systemet,

(iv) the stock exchanges of Hong

Kong, New York, Seoul, Shanghai,
Singapore, Sydney, Toronto, and the
NASDAQ System; and

5) varje annan aktieb�rs som de

beh�riga myndigheterna i de av-
talsslutande staterna f�r till�mp-
ningen av denna artikel kommer
�verens om,

(v) any other stock exchange

which the competent authorities of
the Contracting States agree to
recognize for the purposes of this
Article;

b) avser aktier i personer som

inte �r bolag �garandelar som �r
j�mf�rbara med aktier,

b) with respect to entities that are

not companies, the term shares
means interests that are comparable
to shares;

c) avser viktigaste aktieslag det

eller de aktieslag som representerar
majoriteten av det sammanlagda
r�stetalet i och v�rdet av bolagets
eller personens sammanlagda r�ste-
tal och v�rde,

c) the term principal class of

shares means the class or classes of
shares of a company or entity which
represents the majority of the aggre-
gate vote and value of the company
or entity;

d) ska tv� personer anses vara

n�rst�ende, om en av personerna,
direkt eller indirekt, innehar minst
50 procent av �garandelarna i den
andra personen (eller, i fr�ga om ett
bolag, minst 50 procent av det sam-
manlagda r�stetalet och v�rdet av
bolagets aktier) eller om minst 50
procent av �garandelarna i b�da per-
sonerna (eller, i fr�ga om ett bolag,
minst 50 procent av det samman-
lagda r�stetalet och v�rdet av bo-
lagets aktier), direkt eller indirekt,
innehas av en annan person. En
person ska dock alltid anses n�rst�-
ende till en annan person, om den
ena personen med h�nsyn tagen till
alla relevanta fakta och omst�ndig-
heter kontrollerar den andra per-
sonen eller om b�da personerna
kontrolleras av samma person eller
personer,

d) two persons shall be con-

nected persons if one owns, directly
or indirectly, at least 50 per cent of
the beneficial interest in the other
(or, in the case of a company, at least
50 per cent of the aggregate vote and
value of the companys shares) or
another person owns, directly or
indirectly, at least 50 per cent of the
beneficial interest (or, in the case of
a company, at least 50 per cent of the
aggregate vote and value of the
companys shares) in each person. In
any case, a person shall be connected
to another if, based on all the
relevant facts and circumstances,
one has control of the other or both
are under the control of the same
person or persons;

e) avser j�mf�rlig f�rm�nstag-

are varje person som i en avtalsslut-
ande stat skulle vara ber�ttigad till
f�rm�ner i fr�ga om en inkomst
enligt den interna lagstiftningen i
den staten, detta avtal eller annat
internationellt instrument som �r
j�mf�rliga med, eller gynnsammare

e) the term equivalent bene-

ficiary means any person who
would be entitled to benefits with
respect to an item of income accord-
ed by a Contracting State under the
domestic law of that Contracting
State, this Convention or any other
international agreement which are

2020:44

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�n, de f�rm�ner som ges f�r denna
inkomst i enlighet med detta avtal.
F�r att fastst�lla om en person �r en
j�mf�rlig f�rm�nstagare s�vitt avser
utdelning, ska personen anses inneha
samma kapitalandel i det bolag som
betalar utdelningen som den kapital-
andel som innehas av det bolag som
beg�r f�rm�nen s�vitt avser utdel-
ningen.

equivalent to, or more favourable
than, benefits to be accorded to that
item of income under this Con-
vention. For the purposes of deter-
mining whether a person is an
equivalent beneficiary with respect
to dividends received by a company,
the person shall be deemed to be a
company and to hold the same
capital of the company paying the
dividends as such capital the com-
pany claiming the benefit with
respect to the dividends holds.

7. a) I fall d�:

7. a) Where:

1) ett f�retag i en avtalsslutande

stat f�rv�rvar inkomst fr�n den andra
avtalsslutande staten och den f�rst-
n�mnda staten behandlar s�dan in-
komst som h�nf�rlig till ett f�retaget
tillh�rigt fast driftst�lle bel�get i en
tredje jurisdiktion, och

(i) an enterprise of a Contracting

State derives income from the other
Contracting State and the first-
mentioned State treats such income
as attributable to a permanent estab-
lishment of the enterprise situated in
a third jurisdiction, and

2) inkomsten h�nf�rlig till det

fasta driftst�llet �r undantagen fr�n
beskattning i den f�rstn�mnda
staten,

(ii) the profits attributable to that

permanent establishment are exempt
from tax in the first-mentioned State,

ska f�rm�ner enligt detta avtal

inte ges om den skatt som tas ut p�
inkomsten i den tredje jurisdiktionen
�r l�gre �n 60 procent av den skatt
som skulle ha tagits ut p� inkomsten
i den f�rstn�mnda staten, om det
fasta driftst�llet hade varit bel�get i
denna f�rstn�mnda stat. I s�dant fall
ska den inkomst p� vilken best�m-
melserna i denna punkt till�mpas
beskattas enligt den interna lagstift-
ningen i den andra avtalsslutande
staten, utan hinder av �vriga best�m-
melser i detta avtal.

the benefits of this Convention

shall not apply to any item of income
on which the tax in the third
jurisdiction is less than 60 per cent
of the tax that would be imposed in
the first-mentioned State on that
item of income if that permanent
establishment were situated in the
first-mentioned State. In such a case,
any income to which the provisions
of this paragraph apply shall remain
taxable according to the domestic
law of the other State, notwith-
standing any other provisions of the
Convention.

b) De f�reg�ende best�mmelserna

i denna punkt ska inte till�mpas om
inkomsten som h�rr�r fr�n den andra
staten f�rv�rvas i samband med eller
p� grund av en aktiv aff�rsr�relse
som bedrivs genom det fasta drift-
st�llet (med undantag f�r r�relse
som best�r av att genomf�ra,
f�rvalta eller inneha investeringar
f�r f�retagets egen r�kning, s�vida
denna r�relse inte utg�r bank-,
f�rs�krings- eller v�rdepappers-
r�relse som bedrivs av en bank, ett

b) The preceding provisions of

this paragraph shall not apply if the
income derived from the other State
emanates from, or is incidental to,
the active conduct of a business
carried on through the permanent
establishment (other than the busi-
ness of making, managing or simply
holding investments for the enter-
prises own account, unless these
activities are banking, insurance or
securities activities carried on by a

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f�rs�kringsf�retag eller en registre-
rad v�rdepappershandlare).

bank, insurance enterprise or regi-
stered securities dealer, respective-
ly).

c) Om f�rm�ner enligt detta avtal

nekas med st�d av de f�reg�ende
best�mmelserna i denna punkt i
fr�ga om en inkomst som f�rv�rvas
av en person med hemvist i en
avtalsslutande stat, f�r den beh�riga
myndigheten i den andra avtals-
slutande staten emellertid ge dessa
f�rm�ner i fr�ga om inkomsten om
denna beh�riga myndighet, som svar
p� en beg�ran fr�n personen, efter
beaktande av anledningarna till att
personen inte uppfyllde f�ruts�tt-
ningarna i denna punkt (s�som
f�rekomsten av f�rluster) best�m-
mer att det �r motiverat att ge dessa
f�rm�ner. Den beh�riga myndig-
heten i den avtalsslutande stat till
vilken en beg�ran enligt f�reg�ende
mening har l�mnats, ska �verl�gga
med den beh�riga myndigheten i den
andra avtalsslutande staten innan
beg�ran beviljas eller avsl�s.

c) If benefits under this Con-

vention are denied pursuant to the
preceding provisions of this para-
graph with respect to an item of
income derived by a resident of a
Contracting State, the competent
authority of the other Contracting
State may, nevertheless, grant these
benefits with respect to that item of
income if, in response to a request by
such resident, such competent
authority determines that granting
such benefits is justified in light of
the reasons such resident did not
satisfy the requirements of this
paragraph (such as the existence of
losses). The competent authority of
the Contracting State to which a
request has been made under the
preceding sentence shall consult
with the competent authority of the
other Contracting State before either
granting or denying the request.

8. Utan hinder av best�mmelserna

i detta avtal ska, f�r det fall

8. Notwithstanding any other pro-

visions of this Convention, where

a) ett bolag med hemvist i en

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

a) a company that is a resident of

a Contracting State derives its in-
come primarily from other States

1) fr�n aktiviteter s�som bank-,

sj�farts-, finans- eller f�rs�krings-
verksamhet, eller

(i) from activities such as bank-

ing, shipping, financing or insurance
or;

2) genom att vara huvudkontor,

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

(ii) from being the headquarters,

co-ordination centre or similar entity
providing administrative services or
other support to a group of compa-
nies which carry on business primar-
ily in other States; and

b) den skatt som tas ut p� s�dana

inkomster enligt lagstiftningen i
denna stat understiger 60 procent av
den skatt som tas ut p� inkomster
fr�n liknande verksamhet som be-
drivs inom denna stat eller 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 i denna stat,

b) such income would, under the

laws of that State, bear a tax lower
than 60 per cent of the tax that is
borne by income from similar
activities carried out within that
State or from being the headquarters,
co-ordination centre or similar entity
providing administrative services or
other support to a group of
companies which carry on business
in that State, as the case may be,

2020:44

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de best�mmelser i detta avtal som

medger undantag fr�n eller ned-
s�ttning av skatt inte till�mpas p�
inkomst som ett s�dant bolag f�r-
v�rvar och inte heller p� utdelning
som betalas av ett s�dant bolag.

any provisions of this Convention

conferring an exemption or a reduc-
tion of tax shall not apply to the
income of such company and to the
dividends paid by such company.

9. Utan hinder av best�mmelserna

i detta avtal ska en f�rm�n enligt
avtalet inte ges i fr�ga om en
inkomst, om det med h�nsyn till alla
relevanta fakta och omst�ndigheter
rimligen kan antas att ett av de
huvudsakliga syftena med det
arrangemang eller den transaktion
som direkt eller indirekt resulterade
i f�rm�nen var att f� f�rm�nen,
s�vida det inte fastst�lls att det under
omst�ndigheterna �r f�renligt med
de relevanta best�mmelsernas �nda-
m�l och syfte att f�rm�nen ges.

9. Notwithstanding the other pro-

visions of this Convention, a benefit
under this Convention shall not be
granted in respect of an item of
income if it is reasonable to con-
clude, having regard to all relevant
facts and circumstances, that obtain-
ing that benefit was one of the
principal purposes of any arrange-
ment or transaction that resulted
directly or indirectly in that benefit,
unless it is established that granting
that benefit in these circumstances
would be in accordance with the
object and purpose of the relevant
provisions of this Convention.

Artikel 27

Article 27

Diplomatiska och konsul�ra befatt-
ningshavare

Diplomatic and consular officials

Detta avtal p�verkar icke privi-

legier i beskattningsh�nseende, som
enligt folkr�ttens allm�nna regler
eller stadganden i s�rskilda �verens-
kommelser tillkommer diplomatiska
eller konsul�ra befattningshavare.

Nothing in this Convention shall

affect the fiscal privileges of diplo-
matic or consular officials under the
general rules of international law or
under the provisions of special
agreements.

Artikel 28

Article 28

Ikrafttr�dande

Entry into force

1. Detta avtal skall ratificeras och

ratifikationshandlingarna skall ut-
v�xlas i Stockholm snarast m�jligt.

1. This Convention shall be

ratified and the instruments of rati-
fication shall be exchanged at Stock-
holm as soon as possible.

2. Detta avtal tr�der i kraft med

utv�xlingen av ratifikationshand-
lingarna och dess best�mmelser
till�mpas:

2. This Convention shall enter

into force upon the exchange of
instruments of ratification and its
provisions shall have effect:

I. Betr�ffande skatter som inne-

h�lles vid k�llan, i fr�ga om belopp
som erl�gges eller �verf�res den 1
januari kalender�ret n�rmast efter

I as respects taxes withheld at

source to amounts paid or remitted
on or after January 1 of the calendar
year immediately following the year

2020:44

SFS

det d� avtalet tr�der i kraft eller
senare.

in which the Convention enters into
force;

II. Betr�ffande andra skatter p�

inkomst, i fr�ga om inkomst som
uppb�res den 1 januari kalender�ret
n�rmast efter det d� avtalet tr�der i
kraft eller senare.

II as respects other taxes on

income, to income derived on or
after January 1 of the calendar year
immediately following the year in
which the Convention enters into
force.

3. Avtalet mellan Sverige och

Brasilien f�r undvikande av dubbel-
beskattning betr�ffande skatter p�
inkomst och f�rm�genhet, under-
tecknat i Rio de Janeiro den 17 sep-
tember 1965 skall upph�ra att g�lla i
fr�ga om skatter som inneh�lles vid
k�llan och andra skatter p� inkomst
fr�n och med den dag d� f�revarande
avtal blir till�mpligt enligt punkt 2 i
denna artikel. Betr�ffande den sven-
ska f�rm�genhetsskatten till�mpas
det �ldre avtalet sista g�ngen i fr�ga
om f�rm�genhet som innehas vid ut-
g�ngen av det �r d� f�revarande
avtal tr�der i kraft.

3. The

Agreement

between

Sweden and Brazil for the avoidance
of double taxation with respect to
taxes on income and capital, signed
at Rio de Janeiro on 17th September
1965, shall cease to have effect as
regards taxes withheld at source and
other taxes on income, from the date
on which the present Convention
becomes effective in accordance
with paragraph 2 of this Article.
With respect to the Swedish capital
tax, the Agreement shall be applied
for the last time in respect of capital
owned at the expiration of the year
in which the present Convention
enters into force.

Artikel 29

Article 29

Upph�rande

Termination

Detta avtal f�rblir i kraft utan

tidsbegr�nsning men envar av de
avtalsslutande staterna �ger att
senast den 30 juni under ett
kalender�r, dock icke tidigare �n tre
�r efter dagen f�r avtalets ikrafttr�-
dande p� diplomatisk v�g skrift-
ligen upps�ga avtalet hos den andra
avtalsslutande staten. I h�ndelse av
s�dan upps�gning upph�r avtalet att
g�lla:

This Convention shall remain in

force indefinitely, but either Con-
tracting State may, on or before 30th
June in any calendar year beginning
after the expiration of a period of
three years from the date of the entry
into force, give to the other
Contracting State, through diplo-
matic channels, written notice of
termination. In such case, the
Convention shall cease to have
effect:

I. Betr�ffande skatter som inne-

h�lles vid k�llan, i fr�ga om belopp
som erl�gges eller �verf�res efter
utg�ngen av det kalender�r d� upp-
s�gningen �ger rum.

I as respects taxes withheld at

source, to amounts paid or remitted
after the expiration of the calendar
year in which the notice of termina-
tion is given;

II. Betr�ffande andra skatter p�

inkomst, i fr�ga om inkomst som
uppb�res efter utg�ngen av det
kalender�r d� upps�gningen �ger
rum.

II as respects other taxes on

income, to income derived after the
expiration of the calendar year in
which the notice of termination is
given.

2020:44

SFS

Till bekr�ftelse h�rav har under-

tecknade, d�rtill vederb�rligen be-
myndigade, undertecknat detta avtal
och f�rsett detsamma med sina
sigill.

In witness whereof the under-

signed being duly authorized thereto
have signed this Convention and
have affixed thereto their seals.

Som skedde i Brasilia den 25 april

1975 i tv� exemplar p� svenska,
portugisiska och engelska spr�ken,
vilka tre texter �ger lika vitsord. Vid
sinsemellan olika tolkningar av
texterna �ger den engelska texten
f�retr�de.

Done at Bras�lia this 25th day of

April 1975, in duplicate in the
Swedish, the Portuguese and the
English languages, all three texts
being equally authentic. In case of
any divergence of interpretation the
English text shall prevail.

F�r Konungariket Sveriges regering: For the Government of the Kingdom

of Sweden:

Bengt Odevall

F�r F�rbundsrepubliken Brasiliens
regering:

For the Government of the Federa-
tive Republic of Brazil:

A. F. Azaredo da Silveira

Protokoll16

Protocol

Konungariket Sveriges regering

och F�rbundsrepubliken Brasiliens
regering har vid undertecknandet av
protokollet om �ndring i avtalet
mellan Konungariket Sveriges rege-
ring och F�rbundsrepubliken Bra-
siliens regering f�r undvikande av
dubbelbeskattning betr�ffande in-
komstskatter undertecknat i Brasilia
den 25 april 1975 kommit �verens
om f�ljande best�mmelser som ska
utg�ra en integrerande del av avtalet.

The Government of the Kingdom

of Sweden and the Government of
the Federative Republic of Brazil
have agreed at the signing of the
Protocol amending the Convention
between Sweden and Brazil for the
avoidance of double taxation with
respect to taxes on income signed in
Bras�lia on 25 April 1975 upon the
following provisions which shall
form an integral part of the
Convention.

1. Till artikel 2

1. Ad Article 2

Det �r f�rst�tt i fr�ga om Brasilien

att sociala avgifter p� nettovinst
(Contribui��o Social sobre o Lucro
L�quido CSLL p� portugisiska)
som f�ljer av lag 7,689 av den 15 de-
cember 1988 omfattas av de skatter
som anges i artikel 2 punkt 1 b).

It is understood that in the case of

Brazil the social contribution on the
net profits (Contribui��o Social
sobre o Lucro L�quido CSLL, in
Portuguese) created by Law 7,689 of
15 December 1988 is included in the
taxes referred to in Article 2, para-
graph 1, sub-paragraph (b).

16 Protokollet till avtalet har f�tt denna lydelse genom �ndringsprotokollet den 19 mars 2019.

2020:44

SFS

2. Till artiklarna 10, 11 och 12

2. Ad Articles 10, 11 and 12

Det �r �verenskommet att om

Brasilien efter den 19 mars 2019
undertecknar ett avtal, konvention
eller protokoll med en medlemsstat i
Organisationen f�r ekonomiskt sam-
arbete och utveckling (OECD), med
undantag f�r s�dana stater i Syd-
amerika, som inneb�r att Brasilien
ska undanta utdelning, r�nta eller
royalty som h�rr�r fr�n Brasilien
fr�n beskattning, eller som begr�nsar
skatteuttaget i Brasilien p� s�dan
utdelning, r�nta eller royalty till en
skattesats som �r l�gre �n de
skattesatser som anges i artikel 10
punkt 2 a), artikel 11 punkt 2 eller
artikel 12 punkt 2 i avtalet, s� ska
s�dant undantag eller l�gre skatte-
sats automatiskt till�mpas i fr�ga om
utdelning, r�nta och royalty som
h�rr�r fr�n Brasilien och betalas till
en person med hemvist i Sverige
under samma villkor som om
undantaget eller den l�gre skatte-
satsen hade angivits i punkterna i
fr�ga och under en s� l�ng tid som
dessa skattesatser �r till�mpliga
enligt ett annat avtal, konvention
eller protokoll. Detta ska g�lla
oavsett huruvida ett s�dant undantag
eller l�gre skattesats ska till�mpas
generellt eller i fr�ga om specifika
kategorier av utdelning, r�nta eller
royalty, d�ri inbegripet genom en
mer begr�nsad definition av s�dana
inkomster.

It is agreed that if any Agreement,

Convention or Protocol between
Brazil and a member state of the
Organisation for Economic Coop-
eration and Development (OECD),
excluding any state in Latin
America, signed after 19th March
2019, provides that Brazil shall
exempt from tax dividends, interest
or royalties arising in Brazil, or limit
the tax charged in Brazil on such
dividends, interest or royalties to a
rate lower than any of those pro-
vided for in sub-paragraph a) of
paragraph 2 of Article 10, paragraph
2 of Article 11 or paragraph 2 of
Article 12 of the Convention, such
exemption or lower rate shall
automatically apply to dividends,
interest or royalties arising in Brazil
and beneficially owned by a resident
of Sweden and to dividends, interest
or royalties arising in Sweden and
beneficially owned by a resident of
Brazil, under the same conditions as
if such exemption or lower rate had
been specified in those paragraphs
and for as long as such rates are
applicable in any other such Agree-
ment, Convention or Protocol. This
shall apply regardless of whether
such exemption or lower rate applies
generally or in respect of specific
categories of dividends, interest or
royalties, including through provid-
ing for a more limited scope of the
definitions of such incomes.

3. Till artikel 10

3. Ad Article 10

Det �r f�rst�tt att best�mmelserna

i artikel 10 punkt 5 inte st�r i strid
med best�mmelserna i artikel 24
punkt 3.

It is understood that the provisions

of paragraph 5 of Article 10 are not
in conflict with the provisions of
paragraph 3 of Article 24.

4. Till artikel 11

4. Ad Article 11

Det �r f�rst�tt att r�nta p� ett

bolags tillg�ngar (juros sobre o
capital pr�prio) i enlighet med
brasiliansk lag ocks� �r att anse som
r�nta enligt artikel 11 punkt 4.

It is understood that, in respect of

paragraph 4 of Article 11, interest
paid as interest on the companys
equity (juros sobre o capital pr�-
prio in Portuguese) in accordance

2020:44

SFS

with Brazilian tax law is also
considered interest for the purposes
of paragraph 4 of Article 11.

5. Till artikel 12

5. Ad Article 12

Det �r f�rst�tt att best�mmelserna

i artikel 12 punkt 3 i avtalet ocks� �r
till�mpliga i fr�ga om betalningar
avseende tillhandah�llandet av tek-
niska tj�nster och teknisk assistans.

It is understood that the provisions

of paragraph 3 of Article 12 shall
also apply to payments of any kind
received as consideration for the
rendering of technical services and
technical assistance.

6. Till artikel 23

6. Ad Article 23

F�r det fall Sverige avser att

inf�ra lagstiftning som p�f�r bolags-
skatt f�r bolag i Sverige avseende
inkomst som ett n�rst�ende brasili-
anskt bolag uppb�r fr�n industri-
produktion som gynnats av brasili-
anska incitament avsedda f�r att
fr�mja regional ekonomisk utveck-
ling i Brasilien f�r de norra och
nord�stra regionerna och som god-
k�nts av brasilianska Myndigheten
f�r utveckling av Nord�st (Super-
intend�ncia de Desenvolvimento do
Nordeste SUDENE) eller Myn-
digheten f�r utveckling av Ama-
zonas (Superintend�ncia de Desen-
volvimento

Amaz�nia

SUDAM), s� ska de beh�riga
myndigheterna inleda diskussioner
om hur effekterna av incitamenten
kan bevaras.

In case Sweden considers intro-

ducing legislation that results in
Sweden imposing corporate income
tax, at the level of a Swedish com-
pany, on profits of an affiliated
Brazilian company from industrial
production which benefited from
Brazilian incentives designed to
promote regional economic devel-
opment in Brazil for the Northern
and Northeast regions, approved by
the Brazilian Agency for the Devel-
opment of the Northeast (Superin-
tend�ncia de Desenvolvimento do
Nordeste SUDENE) or Agency
for the Development of the Amazon
(Superintend�ncia de Desenvolvi-
mento da Amaz�nia SUDAM),
the competent authorities of the
Contracting States shall enter into
discussions on how to preserve the
effects of such incentives.

7. Till artikel 24

7. Ad Article 24

a) Det �r f�rst�tt att best�mmel-

serna i brasiliansk skattelagstiftning
som inte till�ter att royalties, som de
definierats enligt artikel 12 punkt 3,
som betalas av ett fast driftst�lle
bel�get i Brasilien till en person med
hemvist i Sverige som bedriver
r�relse fr�n ett s�dant fast driftst�lle
f�r dras av n�r den beskattningsbara
inkomsten f�r det fasta driftst�llet
fastst�lls, inte st�r i strid med
best�mmelserna artikel 24 punkt 3.

a) It is understood that the

provisions of the Brazilian tax law
that do not allow that royalties as
defined in paragraph 3 of Article 12,
paid by a permanent establishment
situated in Brazil to a resident of
Sweden that carries on business in
Brazil through such a permanent
establishment, be deductible at the
moment of the determination of the
taxable income of the above referred
permanent establishment, are not in
conflict with the provisions of
paragraph 3 of Article 24.

2020:44

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b) Det �r f�rst�tt att best�mmel-

serna i detta avtal inte hindrar
till�mpningen i en avtalsslutande
stat av best�mmelser i dess interna
lagstiftning som syftar till att f�r-
hindra skatteflykt och skatteundan-
dragande.

b) It is understood that the pro-

visions of the Convention shall not
prevent a Contracting State from
applying the provisions of its
domestic legislation aimed at coun-
tering tax evasion and avoidance.

8. Till artikel 26

8. Ad Article 26

Det �r f�rst�tt att de skatter som

anges artikel 26 punkt 1 i fr�ga om
Brasilien bara avser federala skatter.

It is understood that, in the case of

Brazil, the taxes referred to in para-
graph 1 of Article 26 mean federal
taxes only.

9. Till artikel 26-A

9. Ad Article 26-A

Det �r f�rst�tt att om F�renade

Kungariket vid n�gon tidpunkt l�m-
nar Europeiska unionen, s� ska
aktieb�rsen i London fortsatt vara en
erk�nd aktieb�rs enligt artikel 26-
A punkt 2 c).

It is understood that if at any time

the United Kingdom leaves the
European Union, the London Stock
Exchange shall remain a recog-
nised stock exchange for the pur-
poses of sub-paragraph c) of para-
graph 2 of Article 26-A.

2020:44

;

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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