SFS 2021:1106 Lag om skatteavtal mellan Sverige och Slovenien

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SFS2021-1106.pdf

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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 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 Svensk f�rfattningssamling Lag om skatteavtal mellan Sverige och Slovenien Utf�rdad den 25 november 2021 Enligt riksdagens beslut1 f�reskrivs f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning betr�ffande skatter p� inkomst och p� f�rm�genhet samt f�rhindrande av skatteflykt och skatteundandragande som Sverige och Slovenien undertecknade den 12 maj 2021 ska, tillsammans med det protokoll som �r fogat till avtalet och utg�r en del av detta, g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska. Den engelska texten och en svensk �vers�ttning av avtalet framg�r av bilagan till denna lag. 2 � Avtalets beskattningsregler ska till�mpas endast till den del dessa 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 och p� f�rm�genhet, p� skatt som p�f�rs f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare, och c) informationsutbyte enligt artikel 25 i avtalet, p� beg�ran som framst�lls den dag d� lagen tr�der i kraft eller senare oavsett vilket �r som be- skattningsanspr�ket h�nf�r sig till. 3. F�ljande f�rfattningar ska inte l�ngre till�mpas s�vitt avser f�rh�llandet mellan Sverige och Slovenien a) f�rordningen (1982:70) om dubbelbeskattningsavtal mellan Sverige och Jugoslavien, b) f�rordningen (1982:71) om kupongskatt f�r person med hemvist i Jugoslavien, m.m. 4. F�rordningen (1982:70) om dubbelbeskattningsavtal mellan Sverige och Jugoslavien till�mpas 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 b) andra skatter p� inkomst och p� f�rm�genhet, 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. 1 Prop. 2021/22:21, bet. 2021/22:SkU7, rskr. 2021/22:41. SFS 2021:1106 Publicerad den 30 november 2021 </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"/> SFS 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 5. Artikel 18 punkterna 13 i bilagan till f�rordningen (1982:70) om dubbelbeskattningsavtal mellan Sverige och Jugoslavien till�mpas fort- farande i fr�ga om en fysisk person som omedelbart f�re ikrafttr�dandet av avtalet av den 12 maj 2021 var mottagare av betalning som omfattas av n�mnda best�mmelser och denne, i enlighet med artikel 28 punkt 5 i avtalet har valt att dessa best�mmelser, och inte best�mmelserna i artikel 17 i avtalet, ska till�mpas p� s�dan betalning. De �ldre best�mmelserna ska till�mpas fr�n och med det �r d� valet g�rs och till dess valet �terkallas. N�r ett val har �terkallats kan inget nytt val g�ras. P� regeringens v�gnar STEFAN L�FVEN MAGDALENA ANDERSSON (Finansdepartementet) 2021:1106 </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"/> SFS 3 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 Bilaga (�vers�ttning) CONVENTION BETWEEN THE KINGDOM OF SWEDEN AND THE REPUBLIC OF SLOVENIA FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON IN- COME AND ON CAPITAL AND THE PREVENTION OF TAX EVASION AND AVOIDANCE AVTAL MELLAN KONUNGA- RIKET SVERIGE OCH REPU- BLIKEN SLOVENIEN F�R UNDVIKANDE AV DUBBEL- BESKATTNING BETR�FFAN- DE SKATTER P� INKOMST OCH P� F�RM�GENHET SAMT F�RHINDRANDE AV SKATTEFLYKT OCH SKATTE- UNDANDRAGANDE The Kingdom of Sweden and the Republic of Slovenia, Konungariket Sverige och Repu- bliken Slovenien, Intending to conclude a Con- vention for the elimination of double taxation with respect to taxes on income and on capital without creating opportunities for non- taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrange- ments aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States), som avser att ing� avtal f�r undvikande av dubbelbeskattning betr�ffande skatter p� inkomst och p� f�rm�genhet, 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 hem- vist i en stat som inte �r part till detta avtal indirekt ska f� f�rm�ner enligt detta avtal), Have agreed as follows: har kommit �verens om f�ljande: Article 1 Artikel 1 Persons covered Personer p� vilka avtalet till�mpas 1. This Convention shall apply to persons who are residents of one or both of the Contracting States. 1. Detta avtal till�mpas p� per- soner som har hemvist i en avtals- slutande stat eller i b�da avtals- slutande staterna. 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 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 inkomsten, enligt skattelagstift- ningen i denna stat, behandlas som inkomst hos en person med hemvist i den staten. Best�mmelserna i denna 2021:1106 </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"/> SFS 4 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 construed to affect a Contracting States right to tax the residents of that State. punkt p�verkar inte p� n�got s�tt en avtalsslutande stats r�tt att beskatta personer med hemvist i denna stat. Article 2 Artikel 2 Taxes covered Skatter p� vilka avtalet till�mpas 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 1. Detta avtal till�mpas p� skatter p� inkomst och p� f�rm�genhet som p�f�rs f�r en avtalsslutande stats, dess politiska underavdelningars eller lokala myndigheters r�kning, oberoende av det s�tt p� vilket skatterna tas ut. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 2. Med skatter p� inkomst och p� f�rm�genhet f�rst�s alla skatter som tas ut p� inkomst eller f�rm�genhet i dess helhet eller p� delar av inkomst eller f�rm�genhet, d�ri inbegripet skatter p� vinst p� grund av �ver- l�telse av l�s eller fast egendom, samt skatter p� v�rdestegring. 3. The existing taxes to which the Convention shall apply are in par- ticular: 3. De f�r n�rvarande utg�ende skatter, p� vilka detta avtal till�m- pas, �r s�rskilt: a) in Slovenia: a) i Slovenien: (i) the tax on income of legal per- sons (davek od dohodkov pravnih oseb); 1) skatten p� juridiska personers inkomst (davek od dohodkov pravnih oseb), (ii) the tax on income of indivi- duals (dohodnina); and 2) skatten p� fysiska personers inkomst (dohodnina), och (iii) the tax on property (davek od premo~enja) 3) skatten p� egendom (davek od premo~enja) (hereinafter referred to as Slove- nian tax); (i det f�ljande ben�mnda slo- vensk skatt), b) in Sweden: b) i Sverige: (i) the national income tax (den statliga inkomstskatten); 1) den statliga inkomstskatten, (ii) the withholding tax on divi- dends (kupongskatten); 2) kupongskatten, (iii) the income tax on non- residents (den s�rskilda inkomst- skatten f�r utomlands bosatta); 3) den s�rskilda inkomstskatten f�r utomlands bosatta, (iv) the income tax on non- resident artistes and athletes (den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl.); and 4) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., och (v) the municipal income tax (den kommunala inkomstskatten) 5) den kommunala inkomst- skatten (hereinafter referred to as Swe- dish tax). (i det f�ljande ben�mnda svensk skatt). 2021:1106 </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"/> SFS 5 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Con- vention in addition to, or in place of, the existing taxes referred to in paragraph 3. The competent author- ities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. 4. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter under- tecknandet av avtalet tas ut vid sidan av eller i st�llet f�r de skatter som anges i punkt 3. De beh�riga myndigheterna i de avtalsslutande staterna ska meddela varandra de v�sentliga �ndringar som gjorts i deras skattelagstiftning. Article 3 Artikel 3 General definitions Allm�nna definitioner 1. For the purposes of this Con- vention, unless the context otherwise requires: 1. Om inte sammanhanget f�ranleder annat, har vid till�mp- ningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) the term Slovenia means the Republic of Slovenia and, when used in a geographical sense, means the territory of Slovenia as well as those maritime areas over which Slovenia may exercise sovereign or jurisdictional rights in accordance with its internal legislation and international law; a) Slovenien avser Republiken Slovenien och, n�r uttrycket anv�nds i geografisk betydelse, avser Sloveniens territorium och de havs- omr�den �ver vilka Slovenien i �verensst�mmelse med folkr�ttens regler ut�var suver�na eller juridiska r�ttigheter, b) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden, in accordance with international law, exercises sovereign rights or jurisdiction; b) Sverige avser Konungariket Sverige och, n�r uttrycket anv�nds i geografisk betydelse, innefattar Sveriges territorium, Sveriges terri- torialhav och andra havsomr�den �ver vilka Sverige i �verensst�m- melse med folkr�ttens regler ut�var suver�na r�ttigheter eller juris- diktion, c) the terms a Contracting State and the other Contracting State mean Slovenia or Sweden, as the context requires; c) en avtalsslutande stat och den andra avtalsslutande staten avser Slovenien eller Sverige, bero- ende p� sammanhanget, d) the term person includes an individual, a company and any other body of persons; d) person inbegriper fysisk person, bolag och annan samman- slutning, e) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes; e) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juridisk person, f) the term enterprise applies to the carrying on of any business; f) f�retag avser bedrivandet av varje form av r�relse, g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean g) f�retag i en avtalsslutande stat och f�retag i den andra av- talsslutande staten avser f�retag 2021:1106 </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"/> SFS 6 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 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; som bedrivs av en person med hem- vist i en avtalsslutande stat, respek- tive f�retag som bedrivs av person med hemvist i den andra avtals- slutande staten, h) the term international traffic means any transport by a ship or aircraft except when the ship or aircraft is operated solely between places in a Contracting State and the enterprise that operates the ship or aircraft is not an enterprise of that State; h) internationell trafik avser transport med skepp eller luftfartyg, utom d� skeppet eller luftfartyget anv�nds uteslutande mellan platser i en avtalsslutande stat av ett f�retag som inte �r ett f�retag i denna stat, i) the term competent authority means: i) beh�rig myndighet avser: (i) in Slovenia: the Ministry of Finance or its authorized repre- sentative; 1) i Slovenien, Finansdeparte- mentet eller dess befullm�ktigade ombud, (ii) in Sweden: the Minister of Finance, his authorized representa- tive or the authority which is des- ignated as a competent authority for the purposes of this Convention; 2) i Sverige, finansministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, j) the term national, in relation to a Contracting State, means: j) medborgare, avser i f�r- h�llande till en avtalsslutande stat: (i) any individual possessing the nationality of that Contracting State; and 1) fysisk person som �r med- borgare i denna avtalsslutande stat, och (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; 2) juridisk person, handelsbolag eller annan sammanslutning enligt den lagstiftning som g�ller i denna avtalsslutande stat, k) the term business includes the performance of professional services and of other activities of an independent character. k) r�relse innefattar ut�vandet av fritt yrke och annan sj�lvst�ndig verksamhet. 2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. 2. D� en avtalsslutande stat till�mpar avtalet vid n�gon tidpunkt anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den be- tydelse som uttrycket har vid denna tidpunkt enligt den statens lagstift- ning i fr�ga om s�dana skatter p� vilka avtalet till�mpas, och den betydelse som uttrycket har enligt till�mplig skattelagstiftning i denna stat �ger f�retr�de framf�r den betydelse uttrycket ges i annan lagstiftning i denna stat. 2021:1106 </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"/> SFS 7 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 Article 4 Artikel 4 Resident Hemvist 1. For the purposes of this Convention, the term resident of a Contracting State means any per- son who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any governmental body or agency, po- litical subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein. 1. Vid till�mpningen av detta avtal avser uttrycket person med hemvist i en avtalsslutande stat person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av domicil, bos�ttning, plats f�r f�retagsledning, eller annan lik- nande omst�ndighet och innefattar ocks� denna stat, dess offentlig- r�ttsliga organ eller institutioner, politiska underavdelningar eller lokala myndigheter. Detta uttryck inbegriper emellertid inte person som �r skattskyldig i denna stat en- dast f�r inkomst fr�n k�lla i denna stat eller f�r f�rm�genhet bel�gen d�r. 2. Where by reason of the provi- sions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: 2. D� p� grund av best�mmel- serna i punkt 1 fysisk person har hemvist i b�da avtalsslutande staterna, best�ms hans hemvist p� f�ljande s�tt: a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); a) han anses ha hemvist endast i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfo- gande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist endast i den stat med vilken hans personliga och ekonomiska f�rbin- delser �r starkast (centrum f�r lev- nadsintressena), b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a per- manent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; b) om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen eller om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�rfo- gande, anses han ha hemvist endast i den stat d�r han stadigvarande vistas, c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; c) om han stadigvarande vistas i b�da staterna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist endast i den stat d�r han �r medborgare, d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. d) om han �r medborgare i b�da staterna eller om han inte �r med- borgare i n�gon av dem, ska de be- h�riga myndigheterna i de avtals- 2021:1106 </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"/> SFS 8 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 slutande staterna avg�ra fr�gan ge- nom �msesidig �verenskommelse. 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 Convention except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting States. 3. D� p� grund av best�mmel- serna 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 sitt hemvist vid till�mpningen av detta avtal, med h�nsyn till platsen f�r dess verkliga ledning, den lagstiftning enligt vil- ken personen har bildats och andra relevanta omst�ndigheter. I avsak- nad av s�dan �verenskommelse ska personen inte vara ber�ttigad till n�gon neds�ttning av eller befrielse fr�n skatt enligt avtalet, utom till den del och p� det s�tt som de beh�riga myndigheterna i de avtalsslutande staterna kommer �verens om. Article 5 Artikel 5 Permanent establishment Fast driftst�lle 1. For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the busi- ness of an enterprise is wholly or partly carried on. 1. Vid till�mpningen av detta avtal avser uttrycket fast driftst�lle en stadigvarande plats f�r aff�rs- verksamhet, fr�n vilken en verksam- het helt eller delvis bedrivs. 2. The term permanent estab- lishment includes especially: 2. Uttrycket fast driftst�lle innefattar s�rskilt: a) a place of management; a) plats f�r f�retagsledning, b) a branch; b) filial, c) an office; c) kontor, d) a factory; d) fabrik, e) a workshop, and e) verkstad, och f) a mine, an oil or gas well, a quarry or any other place of extrac- tion of natural resources. f) gruva, olje- eller gask�lla, sten- brott eller annan plats f�r utvinning av naturtillg�ngar. 3. A building site or a con- struction, assembly or installation project or supervisory activities in connection therewith constitutes a permanent establishment only if 3. Plats f�r byggnads-, anl�gg- nings-, monterings- eller installa- tionsverksamhet eller verksamhet som best�r av �vervakning i anslut- ning d�rtill utg�r fast driftst�lle 2021:1106 </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"/> SFS 9 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 such site, project or activities last more than twelve months. endast om verksamheten p�g�r l�ngre tid �n tolv m�nader. 4. Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include: 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket fast driftst�lle inte inne- fatta: a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; a) anv�ndningen av anordningar uteslutande f�r lagring, utst�llning eller utl�mnande av f�retaget till- h�riga varor, b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; b) innehavet av ett f�retaget till- h�rigt varulager uteslutande f�r lag- ring, utst�llning eller utl�mnande, c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; c) innehavet av ett f�retaget till- h�rigt varulager uteslutande f�r be- arbetning eller f�r�dling genom ett annat f�retags f�rsorg, d) the maintenance of a fixed place of business solely for the pur- pose of purchasing goods or mer- chandise or of collecting informa- tion, for the enterprise; d) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslut- ande f�r ink�p av varor eller in- h�mtande av upplysningar f�r f�re- taget, e) the maintenance of a fixed place of business solely for the pur- pose of carrying on, for the enter- prise, any other activity of a prepara- tory or auxiliary character; e) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslut- ande f�r att f�r f�retaget bedriva annan verksamhet av f�rberedande eller bitr�dande art, f) an installation project carried on by an enterprise of a Contracting State in the other Contracting State in connection with delivery of ma- chinery or equipment produced by that enterprise; f) ett installationsprojekt som ett f�retag i en avtalsslutande stat be- driver i den andra avtalsslutande staten i samband med leverans av maskiner eller utrustning som har tillverkats av f�retaget, g) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to f), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. g) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslut- ande f�r n�gon kombination av verksamheter som anges i a) till f) ovan, under f�ruts�ttning att hela den verksamhet som bedrivs fr�n den stadigvarande platsen f�r aff�rs- verksamhet p� grund av denna kombination �r av f�rberedande eller bitr�dande art. 5. Paragraph 4 shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activi- ties at the same place or at another place in the same Contracting State and 5. Punkt 4 till�mpas inte p� en stadigvarande plats f�r aff�rsverk- samhet som anv�nds eller innehas av ett f�retag, om samma f�retag eller ett n�rst�ende f�retag bedriver aff�rsverksamhet p� samma plats eller p� annan plats i samma avtals- slutande stat och 2021:1106 </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"/> SFS 10 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 a) that place or other place con- stitutes a permanent establishment for the enterprise or the closely related enterprise under the provi- sions of this Article, or a) denna plats eller annan plats utg�r fast driftst�lle f�r f�retaget eller det n�rst�ende f�retaget enligt best�mmelserna i denna artikel, eller b) the overall activity resulting from the combination of the activi- ties carried on by the two enterprises at the same place, or by the same enterprise or closely related enter- prises at the two places, is not of a preparatory or auxiliary character, b) den samlade verksamhet som bedrivs genom en kombination av verksamheter av dessa tv� f�retag p� samma plats, eller av samma f�retag eller n�rst�ende f�retag p� de tv� platserna, inte �r av f�rberedande eller bitr�dande art, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enter- prises at the two places, constitute complementary functions that are part of a cohesive business opera- tion. f�rutsatt att den aff�rsverksamhet som bedrivs av de tv� f�retagen p� samma plats, eller av samma f�retag eller n�rst�ende f�retag p� de tv� platserna, utg�r kompletterande funktioner som �r en del av en sammanh�ngande aff�rsverksamhet. 6. Notwithstanding the provisions of paragraphs 1 and 2, where a person other than an agent of an independent status to whom para- graph 7 applies is acting on behalf of an enterprise and has, and habitually exercises, in a Contract- ing State an authority to conclude contracts in the name of the enter- prise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. Om en person som inte �r en s�dan oberoende representant p� vilken punkt 7 till�mpas �r verk- sam f�r ett f�retag samt i en avtals- slutande stat har och d�r regel- m�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, anses detta f�retag utan hinder av best�m- melserna i punkterna 1 och 2 ha fast driftst�lle i denna stat i fr�ga om varje verksamhet som personen driver f�r f�retaget. Detta g�ller dock inte, om den verksamhet som personen bedriver �r begr�nsad till s�dan som anges i punkt 4 och som, om den bedrevs fr�n en stadig- varande plats f�r aff�rsverksamhet, inte skulle g�ra denna stadigvarande plats f�r aff�rsverksamhet till fast driftst�lle enligt best�mmelserna i n�mnda punkt. 7. An enterprise shall not be deemed to have a permanent estab- lishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activi- ties of such an agent are devoted 7. Ett f�retag anses inte ha fast driftst�lle i en avtalsslutande stat endast p� den grund att f�retaget bedriver aff�rsverksamhet i denna stat genom f�rmedling av m�klare, kommission�r eller annan obero- ende representant, under f�ruts�tt- ning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. Om emellertid en s�dan representant bedriver sin verksamhet uteslutande 2021:1106 </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"/> SFS 11 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enter- prise and the agent in their com- mercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an in- dependent status within the meaning of this paragraph. eller n�stan uteslutande f�r f�re- tagets r�kning och om det i fr�ga om handelsf�rbindelser eller finansiella f�rbindelser mellan f�retaget och representanten f�reskrivs villkor som avviker fr�n dem som skulle ha avtalats mellan oberoende f�retag, ska representanten inte anses som en s�dan oberoende representant som avses i denna punkt. 8. 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 establishment or otherwise), shall not of itself constitute either com- pany a permanent establishment of the other. 8. Den omst�ndigheten att ett bolag med hemvist i en avtals- slutande stat kontrollerar eller kon- trolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rs- verksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� annat s�tt) medf�r inte i sig att n�gotdera bolaget utg�r fast drift- st�lle f�r det andra. 9. For the purposes of this Article, an enterprise is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, an enterprise shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the bene- ficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the companys shares or of the beneficial equity interest in the company) or if another person or enterprise possesses directly or in- directly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the companys shares or of the bene- ficial equity interest in the company) in the two enterprises. 9. Vid till�mpningen av denna artikel ska ett f�retag anses n�rst�- ende till ett f�retag om, med beakt- ande av alla relevanta fakta och omst�ndigheter, det ena kontrollerar det andra eller b�da f�retagen kontrolleras av samma personer eller f�retag. Ett f�retag anses under alla omst�ndigheter vara n�rst�ende till ett f�retag om det ena direkt eller indirekt innehar mer �n 50 procent av �garandelarna i det andra (eller, i fr�ga om ett bolag, mer �n 50 procent av det sammanlagda r�ste- talet och v�rdet av bolagets andelar eller aktiekapital) eller om en person eller ett annat f�retag direkt eller indirekt innehar mer �n 50 procent av �garandelarna (eller, i fr�ga om ett bolag, mer �n 50 procent av det sammanlagda r�stetalet och v�rdet av bolagets andelar eller aktie- kapital) i b�da f�retagen. 2021:1106 </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"/> SFS 12 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 Article 6 Artikel 6 Income from immovable property Inkomst fr�n fast egendom 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 1. Inkomst, som person med hemvist i en avtalsslutande stat f�r- v�rvar av fast egendom (d�ri inbe- gripet inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. The term immovable prop- erty shall have the meaning which it has under the law of the Contract- ing State in which the property in question is situated. The term shall in any case include property ac- cessory to immovable property, live- stock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, buildings, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. 2. Uttrycket fast egendom har den betydelse som uttrycket har enligt lagstiftningen i den avtals- slutande stat d�r egendomen �r bel�gen. Uttrycket inbegriper dock alltid tillbeh�r till fast egendom, levande och d�da inventarier i lant- bruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privatr�tten om fast egendom till�mpas, bygg- nader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan naturtillg�ng. Skepp och luftfartyg anses inte vara fast egendom. 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. 3. Best�mmelserna i punkt 1 till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, ut- hyrning eller annan anv�ndning av fast egendom. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise. 4. Best�mmelserna i punkterna 1 och 3 till�mpas �ven p� inkomst av fast egendom som tillh�r f�retag. Article 7 Artikel 7 Business profits Inkomst av r�relse 1. 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 1. Inkomst av r�relse, som f�retag i en avtalsslutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, 2021:1106 </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"/> SFS 13 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 as aforesaid, the profits that are attributable to the permanent estab- lishment in accordance with the provisions of paragraph 2 may be taxed in that other State. f�r inkomst som �r h�nf�rlig till det fasta driftst�llet i enlighet med best�mmelserna i punkt 2 beskattas i den andra staten. 2. For the purposes of this Article and Article 22, the profits that are attributable in each Contracting State to the permanent establishment referred to in paragraph 1 are the profits it might be expected to make, in particular in its dealings with other parts of the enterprise, if it were a separate and independent enterprise engaged in the same or similar activities under the same or similar conditions, taking into ac- count the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise. 2. Vid till�mpningen av denna artikel och artikel 22 ska den in- komst som i vardera avtalsslutande staten �r h�nf�rlig till det fasta driftst�llet som avses i punkt 1 vara den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat, s�r- skilt med avseende p� driftst�llets mellanhavanden med andra delar av f�retaget, om det hade varit ett frist�ende f�retag som bedrivit verk- samhet av samma eller liknande slag under samma eller liknande villkor, med beaktande av de funktioner som utf�rts, tillg�ngar som anv�nts och risker som f�retaget har tagit genom det fasta driftst�llet och genom andra delar av f�retaget. 3. Where, in accordance with paragraph 2, a Contracting State adjusts the profits that are at- tributable to a permanent establish- ment of an enterprise of one of the Contracting States and taxes ac- cordingly profits of the enterprise that have been charged to tax in the other State, the other Contracting State shall, to the extent necessary to eliminate double taxation on these profits, make an appropriate adjust- ment if it agrees with the adjustment made by the first-mentioned State; if the other Contracting State does not so agree, the Contracting States shall endeavour to eliminate any double taxation resulting therefrom by mutual agreement. 3. I fall d� en avtalsslutande stat, i enlighet med punkt 2, justerar de inkomster som �r h�nf�rliga till ett fast driftst�lle f�r ett f�retag med hemvist i en av de avtalsslutande staterna och d�rmed beskattar f�re- taget f�r inkomst som har beskattats i den andra staten, ska denna andra avtalsslutande stat, i den utstr�ck- ning som �r n�dv�ndigt f�r att und- vika dubbelbeskattning av dessa inkomster, genomf�ra vederb�rlig justering om den inst�mmer med den justering som gjorts av den f�rst- n�mnda staten. Om den andra avtals- slutande staten inte inst�mmer ska de avtalsslutande staterna s�ka un- danr�ja eventuell dubbelbeskattning till f�ljd av detta genom �msesidig �verenskommelse. 4. 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. 4. Ing�r i inkomst av r�relse, inkomst som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av best�mmelserna i denna artikel. 2021:1106 </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"/> SFS 14 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 Article 8 Artikel 8 International shipping and air transport Internationell sj�- och luftfart 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 1. Inkomst som f�rv�rvas av f�retag i en avtalsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik beskattas endast i denna stat. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint busi- ness or an international operating agency. 2. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en internationell driftsorganisation. Article 9 Artikel 9 Associated enterprises F�retag med intressegemenskap 1. Where 1. I fall d�: 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 a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i led- ningen eller kontrollen av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller 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, b) samma personer direkt eller in- direkt deltar i ledningen eller kon- trollen av s�v�l ett f�retag i en av- talsslutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. 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 profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so ac- crued, may be included in the profits of that enterprise and taxed accord- ingly. Om mellan f�retagen i fr�ga om handelsf�rbindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra oberoende f�retag, f�r all inkomst, som utan s�dana villkor skulle ha tillkommit det ena f�retaget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�k- nas i detta f�retags inkomst och be- skattas i �verensst�mmelse d�rmed. 2. Where a Contracting State includes in the profits of an enter- prise of that State and taxes accordingly profits on which an enterprise of the other Contracting 2. I fall d� en avtalsslutande stat i inkomsten f�r ett f�retag i denna stat inr�knar och i �verensst�mmelse d�rmed beskattar inkomst, f�r vil- ken ett f�retag i den andra avtals- 2021:1106 </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"/> SFS 15 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 State has been charged to tax in that other State and the profits so in- cluded are profits which would have accrued to the enterprise of the first- mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjust- ment to the amount of the tax charged therein on those profits if that other State considers the adjust- ment justified. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. slutande staten beskattats i denna andra stat, samt den s�lunda in- r�knade inkomsten �r s�dan som skulle ha tillkommit f�retag i den f�rstn�mnda staten om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�re- tag, ska denna andra stat genomf�ra vederb�rlig justering av det skatte- belopp som p�f�rts inkomsten d�r, under f�ruts�ttning att denna andra stat anser att justeringen �r ber�tti- gad. Vid s�dan justering iakttas �vriga best�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna ska vid be- hov �verl�gga med varandra. Article 10 Artikel 10 Dividends Utdelning 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. 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. 2. However, dividends paid by a company which is a resident of a Contracting State may also be taxed in that State according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: 2. Utdelning fr�n bolag med hemvist i en avtalsslutande stat f�r emellertid beskattas �ven i den staten, enligt lagstiftningen i denna stat, men om den som har r�tt till utdelningen har hemvist den andra avtalsslutande staten f�r skatten inte �verstiga: a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 25 per cent of the capital or controls directly at least 25 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 owner- ship that would directly result from a corporate reorganisation, such as a merger or divisive reorganisation, of a) 5 procent av utdelningens bruttobelopp om den som har r�tt till utdelningen �r ett bolag som direkt innehar minst 25 procent av kapitalet eller direkt kontrollerar minst 25 procent av r�stetalet i det utdelande bolaget under en period om 365 dagar som innefattar den dag d� utdelningen betalas ut (vid ber�k- ningen av denna period beaktas inte f�r�ndringar i �gande som direkt f�ljer av en omstrukturering, s�som fusion eller fission av det bolag som innehar aktierna eller betalar utdel- ningen), 2021:1106 </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"/> SFS 16 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 the company that holds the shares or that pays the dividend); b) 15 per cent of the gross amount of the dividends in all other cases. b) 15 procent av utdelningens bruttobelopp i �vriga fall. This paragraph shall not affect the taxation of the company in respect of the profits out of which the divi- dends are paid. Denna punkt ber�r inte bolagets beskattning f�r den vinst av vilken utdelningen betalas. 3. The term dividends as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 3. Med uttrycket utdelning f�r- st�s i denna artikel inkomst av aktier eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bo- lag, som enligt lagstiftningen i den stat d�r det utdelande bolaget har hemvist vid beskattningen behand- las p� samma s�tt som inkomst av aktier. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 4. Best�mmelserna i punkterna 1 och 2 till�mpas inte, om den som har r�tt till utdelningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, d�r bolaget som betalar utdelningen har hemvist, fr�n d�r bel�get fast driftst�lle, samt den andel p� grund av vilken utdelningen betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. 5. Where a company which is a resident of a Contracting State de- rives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a per- manent establishment situated in that other State, nor subject the companys undistributed profits to a tax on the companys undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. 5. Om bolag med hemvist i en avtalsslutande stat f�rv�rvar in- komst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle i denna andra stat, och ej heller p� bolagets icke utdelade vinst ta ut en skatt som utg�r p� bolagets icke utdelade vinst, �ven om utdelningen eller den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. 2021:1106 </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"/> SFS 17 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 Article 11 Artikel 11 Interest R�nta 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 1. R�nta som h�rr�r fr�n en avtalsslutande stat och som betalas till en person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. However, interest arising in a Contracting State may also be taxed in that State according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the interest. 2. R�nta 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 andra avtalsslutande staten f�r skatten inte �verstiga 5 procent av r�ntans bruttobelopp. 3. Notwithstanding the provisions of paragraph 2 interest, mentioned in paragraph 1, shall be taxable only in the Contracting State of which the beneficial owner of the interest is a resident if one of the following requirements is fulfilled: 3. R�nta som anges i punkt 1 be- skattas, utan hinder av best�m- melserna i punkt 2, endast i den avtalsslutande stat d�r den som har r�tt till r�ntan har hemvist om n�gon av f�ljande f�ruts�ttningar �r uppfylld: a) the payer or the recipient of the interest is the Contracting State it- self, a governmental body or agency, a political subdivision or a local authority thereof or the Central Bank of a Contracting State; a) den som betalar eller tar emot r�ntan �r en avtalsslutande stat, ett offentligr�ttsligt organ eller insti- tution, en politisk underavdelning eller lokal myndighet eller central- banken i en avtalsslutande stat, b) the interest is paid with respect to a loan made, guaranteed or in- sured, or a credit extended, guaran- teed or insured by an institution of the other Contacting State with the objective to promote exports or development; b) r�ntan betalas p� grund av ett l�n givet, garanterat eller f�rs�krat, eller kredit given, garanterad eller f�rs�krad, av en institution i den andra avtalsslutande staten som har till syfte att fr�mja export eller ut- veckling, c) the interest is paid in respect of an indebtedness arising on the sale on credit of any merchandise or industrial, commercial or scientific equipment to an enterprise of the other Contracting State. c) r�ntan betalas med anledning av skuld som uppkommit vid f�r- s�ljning p� kredit av varor eller industriell, kommersiell eller vet- enskaplig utrustning till ett f�retag i den andra avtalsslutande staten. 4. The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtors profits, and in particular, income from government securities and income 4. Med uttrycket r�nta f�rst�s i denna artikel inkomst av varje slags fordran, antingen den s�kerst�llts genom inteckning i fast egendom eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket avser s�rskilt inkomst av v�rdepapper som utf�rdats av 2021:1106 </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"/> SFS 18 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. staten och inkomst av obligationer eller debentures, d�ri inbegripet agiobelopp och vinster som h�nf�r sig till s�dana v�rdepapper, obliga- tioner eller debentures. Straffavgift p� grund av sen betalning anses inte som r�nta vid till�mpningen av denna artikel. 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the bene- ficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 5. Best�mmelserna i punkterna 1, 2 och 3 till�mpas inte om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedriver r�- relse i den andra avtalsslutande sta- ten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. 6. Interest shall be deemed to arise in a Contracting State when the payer is 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 establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated. 6. R�nta anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r en person med hemvist i denna stat. Om emellertid den person som betalar r�ntan, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har ett fast driftst�lle i samband med vilket den skuld uppkommit f�r vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet, anses r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet finns. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Con- 7. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan person, r�ntebeloppet, med h�nsyn till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbindelser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttag- 2021:1106 </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"/> SFS 19 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 tracting State, due regard being had to the other provisions of this Con- vention. ande av �vriga best�mmelser i detta avtal. Article 12 Artikel 12 Royalties Royalty 1. Royalties arising in a Con- tracting State and paid to a resident of the other Contracting State may be taxed in that other State. 1. Royalty som h�rr�r fr�n en avtalsslutande stat och som betalas till en person med hemvist i den andra avtalsslutande staten, f�r be- skattas i denna andra stat. 2. However, royalties arising in a Contracting State may also be taxed in that State according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties. 2. Royalty 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 andra avtalsslutande staten f�r skatten inte �verstiga 5 procent av royaltyns bruttobelopp. 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 cinemato- graph films, any patent, trade mark, design or model, plan, secret for- mula or process, or for information concerning industrial, commercial or scientific experience. 3. Med uttrycket royalty f�r- st�s i denna artikel varje slags betalning som tas emot s�som ers�ttning f�r nyttjandet av eller f�r r�tten att nyttja upphovsr�tt till litter�rt, konstn�rligt eller veten- skapligt verk, h�ri inbegripet bio- graffilm, patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod samt f�r upplysning om erfarenhets- r�n av industriell, kommersiell eller vetenskaplig natur. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resi- dent of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 4. Best�mmelserna i punkt 1 och 2 till�mpas inte om den som har r�tt till royaltyn har hemvist i en avtals- slutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmel- serna i artikel 7. 5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. 5. Royalty anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r en person med hemvist i denna stat. 2021:1106 </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"/> SFS 20 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such perma- nent establishment, then such roy- alties shall be deemed to arise in the State in which the permanent estab- lishment is situated. Om, emellertid, den person som betalar royaltyn, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle i samband varmed skyl- digheten att betala royaltyn upp- kommit, och royaltyn belastar det fasta driftst�llet, anses royaltyn h�rr�ra fr�n den stat d�r det fasta driftst�llet finns. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or infor- mation for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. 6. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan person, royaltybeloppet, med h�nsyn till det nyttjande, den r�ttighet eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�rbindelser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttag- ande av �vriga best�mmelser i detta avtal. Article 13 Artikel 13 Capital gains Kapitalvinst 1. Gains derived by a resident of a Contracting State from the alien- ation of immovable property refer- red to in Article 6 and situated in the other Contracting State may be taxed in that other State. 1. Vinst, som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtals- slutande staten, f�r beskattas i denna andra stat. 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, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State. 2. Vinst, som ett f�retag i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av l�s egendom som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket f�retaget har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Det- samma g�ller vinst p� grund av �verl�telse av s�dant fast driftst�lle 2021:1106 </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"/> SFS 21 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 (f�r sig eller tillsammans med hela f�retaget). 3. Gains that an enterprise of a Contracting State that operates ships or aircraft in international traffic derives from the alienation of such ships or aircraft, or of movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. 3. Vinst, som ett f�retag i avtals- slutande stat f�rv�rvar p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i internationell trafik eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i denna stat. 4. Gains derived by a resident of a Contracting State from the alien- ation of shares or comparable inter- ests, such as interests in a partner- ship or trust, deriving more than 50 per cent of their value directly or indirectly from immovable property, as defined in Article 6, situated in the other Contracting State may be taxed in that other State. 4. Vinst, som en person med hemvist i en avtalsslutande stat f�r- v�rvar p� grund av �verl�telse av andelar eller liknande r�ttigheter, s�som andelar i handelsbolag eller stiftelse (trust), vilkas v�rde till mer �n 50 procent, direkt eller indi- rekt, kan h�nf�ras till s�dan fast egen- dom s�som definierad i artikel 6 som �r bel�gen i den andra avtals- slutande staten, f�r beskattas i denna andra stat. 5. Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident. 5. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1, 2, 3 och 4 be- skattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 6. Notwithstanding the provisions of paragraph 5, gains from the alienation of any property derived by an individual who has been a resident of a Contracting State and who has become a resident of the other Contracting State, may be taxed in the first-mentioned State if the alienation of the property occurs at any time during the ten years next following the date on which the individual has ceased to be a resident of the first-mentioned State. The gain so taxed shall not include the gain, if any, that accrues during the period during which the individual is or was a resident of the other Contracting State. 6. Vinst p� grund av �verl�telse av tillg�ng, som f�rv�rvas av en fysisk person som har haft hemvist i en avtalsslutande stat och som f�tt hemvist i den andra avtalsslutande staten, f�r utan hinder av best�m- melserna i punkt 5 beskattas i den f�rstn�mnda staten, om �verl�telsen sker vid n�got tillf�lle under de tio �r som f�ljer n�rmast efter den tidpunkt d� den fysiska personen har upph�rt att ha hemvist i den f�rstn�mnda staten. S�dan vinst ska dock inte inkludera eventuell vinst som har uppkommit under den tid personen har haft hemvist i den andra avtals- slutande staten. 2021:1106 </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"/> SFS 22 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 Article 14 Artikel 14 Income from employment Inkomst av anst�llning 1. Subject to the provisions of Articles 15, 17 and 18 salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 1. Om inte best�mmelserna i artiklarna 15, 17 och 18 f�ranleder annat, beskattas l�n och annan lik- nande ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning, endast i denna stat, s�vida inte arbetet utf�rs i den andra avtals- slutande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet beskattas d�r. 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: 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtals- slutande stat uppb�r f�r arbete i den andra avtalsslutande staten, endast i den f�rstn�mnda staten, om: a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and a) mottagaren vistas i den andra staten under tidsperiod eller tidspe- rioder som sammanlagt inte �ver- stiger 183 dagar under en tolvm�- nadersperiod som b�rjar eller slutar under beskattnings�ret i fr�ga, b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and b) ers�ttningen betalas av arbets- givare som inte har hemvist i den andra staten eller p� dennes v�gnar, och c) the remuneration is not borne by a permanent establishment which the employer has in the other State. c) ers�ttningen inte belastar fast driftst�lle som arbetsgivaren har i den andra staten. 3. Notwithstanding the preceding provisions of this Article and Article 1, remuneration derived by an indi- vidual, whether a resident of a Con- tracting State or not, in respect of an employment, as a member of the regular complement of a ship or aircraft, that is exercised aboard a ship or aircraft operated in inter- national traffic by an enterprise of a Contracting State shall be taxable only in that Contracting State. Where, however, such remuneration is derived by a resident of the other Contracting State, it may also be taxed in that other State. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel och artikel 1 ska ers�ttning som en fysisk person oavsett om personen har hemvist i en avtalsslutande stat eller inte uppb�r f�r arbete i anst�llning som medlem i bes�ttningen ombord p� skepp eller luftfartyg som ett f�retag i en avtalsslutande stat an- v�nder i internationell trafik, beskat- tas endast i denna stat. I fall d� s�dan ers�ttning emellertid uppb�rs av en person med hemvist i den andra av- talsslutande staten, f�r ers�ttningen beskattas �ven i denna andra stat. 2021:1106 </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"/> SFS 23 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 Article 15 Artikel 15 Directors fees Styrelsearvode Directors fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or of a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. Styrelsearvode och annan lik- nande ers�ttning, som person med hemvist i en avtalsslutande stat upp- b�r i egenskap av medlem i styrelse eller annat liknande organ i bolag med hemvist i den andra avtals- slutande staten, f�r beskattas i denna andra stat. Article 16 Artikel 16 Entertainers and sportspersons Artister och sportut�vare 1. Notwithstanding the provisions of Article 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that residents personal activi- ties as such exercised in the other Contracting State, may be taxed in that other State. 1. Utan hinder av best�mmelserna i artikel 14 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom sin personliga verksamhet i den andra avtalsslut- ande staten i egenskap av artist, s�som teater- eller filmsk�despelare, radio- eller televisionsartist eller musiker, eller i egenskap av sport- ut�vare, beskattas i denna andra stat. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwith- standing the provisions of Article 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 2. I fall d� inkomst genom per- sonlig verksamhet som artist eller sportut�vare bedriver i denna egen- skap inte tillfaller artisten eller sport- ut�varen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmelserna i artikel 14, beskat- tas i den avtalsslutande stat d�r artisten eller sportut�varen bedriver verksamheten. Article 17 Artikel 17 Pensions, annuities and similar payments Pension, livr�nta och liknande betalningar 1. Pensions and other similar remuneration (including annuities) arising in a Contracting State and disbursements under the Social Security legislation of a Contracting State, paid to a resident of the other Contracting State may be taxed in the first-mentioned Contracting State. 1. Pension och annan liknande ers�ttning (inklusive livr�nta) som h�rr�r fr�n en avtalsslutande stat samt utbetalningar enligt socialf�r- s�kringslagstiftningen i en avtals- slutande stat, som betalas till en person med hemvist i den andra avtalsslutande staten, f�r beskattas i den f�rstn�mnda staten. 2021:1106 </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"/> SFS 24 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 2. The term annuity means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or moneys worth. 2. Med uttrycket livr�nta f�rst�s ett fastst�llt belopp, som utbetalas periodiskt p� fastst�llda tider under en persons livstid eller under an- given eller fastst�llbar tidsperiod och som utg�r p� grund av f�rplikt- else att verkst�lla dessa utbetal- ningar som ers�ttning f�r d�remot fullt svarande vederlag i pengar eller pengars v�rde. Article 18 Artikel 18 Government service Offentlig tj�nst 1. a) Salaries, wages and other similar remuneration, other than income to which Article 17 applies, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. 1. a) L�n och annan liknande er- s�ttning, med undantag f�r s�dan inkomst som avses i artikel 17, som betalas av en avtalsslutande stat, en av dess politiska underavdelningar eller lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna stats, underavdel- nings eller myndighets tj�nst, be- skattas endast i denna stat. b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Con- tracting State if the services are rendered in that State and the individual is a resident of that State who: b) S�dan l�n och annan liknande ers�ttning beskattas emellertid en- dast i den andra avtalsslutande staten om arbetet utf�rs i denna andra stat och personen i fr�ga har hemvist i denna stat och: (i) is a national of that State; or 1) �r medborgare i denna stat, eller (ii) did not become a resident of that State solely for the purpose of rendering the services. 2) inte fick hemvist i denna stat uteslutande f�r att utf�ra arbetet, 2. The provisions of Article 14, 15 and 16 shall apply to salaries, wages, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a polit- ical subdivision or a local authority thereof. 2. Best�mmelserna i artiklarna 14, 15 och 16 till�mpas p� l�n och annan liknande ers�ttning som betalas p� grund av arbete som utf�rts i sam- band med r�relse som bedrivs av en avtalsslutande stat, en av dess poli- tiska underavdelningar eller lokala myndigheter. Article 19 Artikel 19 Students Studerande 1. Payments which a student or business apprentice who is or was immediately before visiting a Con- 1. Studerande eller aff�rsprakti- kant som har eller omedelbart f�re vistelsen i en avtalsslutande stat 2021:1106 </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"/> SFS 25 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 tracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. hade hemvist i den andra avtalsslut- ande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin utbildning eller praktik, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppeh�lle, sin undervisning eller praktik, om be- loppen h�rr�r fr�n k�lla utanf�r denna stat. 2. In respect of grants, scholar- ships and other similar remuneration and remuneration from employment not covered by paragraph 1, a student or business apprentice refer- red to in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to resi- dents of the Contracting State which he is visiting. 2. S�vitt avser bidrag, stipendier och liknande ers�ttningar, samt er- s�ttning f�r anst�llning som inte omfattas av punkt 1, ska en stude- rande eller aff�rspraktikant som avses i n�mnda punkt, under tiden f�r s�dan utbildning eller praktik, dessutom vara ber�ttigad till samma befrielser, l�ttnader eller f�rm�ner vid beskattningen som g�ller f�r en person med hemvist i den stat d�r den studerande eller aff�rspraktikan- ten vistas. Article 20 Artikel 20 Other income Annan inkomst 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the fore- going Articles of this Convention shall be taxable only in that State. 1. Inkomst som person med hem- vist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg�ende artiklar av detta avtal beskattas en- dast i denna stat, oavsett varifr�n inkomsten h�rr�r. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a perma- nent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 2. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med un- dantag f�r inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hem- vist i en avtalsslutande stat och bedriver r�relse i den andra avtals- slutande staten fr�n d�r bel�get fast driftst�lle samt den r�ttighet eller egendom i fr�ga om vilken inkom- sten betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. 2021:1106 </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"/> SFS 26 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 Article 21 Artikel 21 Capital F�rm�genhet 1. Capital represented by immov- able property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Con- tracting State, may be taxed in that other State. 1. F�rm�genhet best�ende av s�dan fast egendom som avses i artikel 6, vilken person med hemvist i en avtalsslutande stat innehar och vilken �r bel�gen i den andra avtalsslutande staten f�r beskattas i denna andra stat. 2. Capital represented by movable property forming part of the business property of a permanent establish- ment which an enterprise of a Con- tracting State has in the other Contracting State may be taxed in that other State. 2. F�rm�genhet best�ende av l�s egendom, som utg�r del av r�relse- tillg�ngarna i fast driftst�lle som en person med hemvist i en avtals- slutande stat har i den andra avtals- slutande staten, f�r beskattas i denna andra stat. 3. Capital of an enterprise of a Contracting State that operates ships or aircraft in international traffic represented by such ships or aircraft, and by movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. 3. F�rm�genhet best�ende av skepp eller luftfartyg som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat och av l�s egendom som �r h�nf�rlig till an- v�ndningen av s�dana skepp och luftfartyg, beskattas endast i denna stat. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. 4. Alla andra slag av f�rm�genhet som en person med hemvist i en avtalsslutande stat innehar, beskattas endast i denna stat. Article 22 Artikel 22 Elimination of double taxation Undvikande av dubbelbeskattning Double taxation shall be elimi- nated as follows: Dubbelbeskattning ska undan- r�jas p� f�ljande s�tt: 1. In Slovenia: 1. I Slovenien: a) Where a resident of Slovenia derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Sweden, Slovenia shall allow: a) Om en person med hemvist i Slovenien f�rv�rvar inkomst eller innehar f�rm�genhet som enligt best�mmelserna i detta avtal f�r beskattas i Sverige, ska Slovenien: (i) as deduction from the tax on the income of that resident, an amount equal to the income tax paid in Sweden; 1) fr�n personens skatt p� inkom- sten avr�kna ett belopp motsvarande den skatt som erlagts i Sverige p� inkomsten, (ii) as a deduction from the tax on the capital of that resident, an 2) fr�n personens skatt p� f�r- m�genheten avr�kna ett belopp mot- 2021:1106 </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"/> SFS 27 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 amount equal to the capital tax paid in Sweden. svarande den skatt som erlagts i Sverige p� f�rm�genheten. Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as com- puted before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Sweden. Avr�kningsbeloppet ska emeller- tid inte i n�got fall �verstiga den del av inkomstskatten eller f�rm�gen- hetsskatten, ber�knad utan s�dan avr�kning, som bel�per p� den in- komst eller f�rm�genhet som f�r beskattas i Sverige. b) Where in accordance with any provision of the Convention income derived or capital owned by a resi- dent of Slovenia is exempt from tax in Slovenia, Slovenia may never- theless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital. b) I fall d� en person med hemvist i Slovenien f�rv�rvar inkomst eller innehar f�rm�genhet som i enlighet med best�mmelserna i detta avtal �r undantagen fr�n beskattning i Slo- venien, f�r Slovenien vid fastst�l- lande av skatten p� �vrig inkomst eller f�rm�genhet beakta den in- komst eller f�rm�genhet som undan- tagits fr�n beskattning i Slovenien. 2. In Sweden: 2. I Sverige: a) Where a resident of Sweden derives income which under the laws of Slovenia and in accordance with the provisions of this Convention may be taxed in Slovenia, Sweden shall allow subject to the pro- visions of the laws of Sweden concerning credit for foreign tax (as they may be amended from time to time without changing the general principle hereof) as a deduction from the tax on such income, an amount equal to the Slovenian tax paid in respect of such income. a) Om en person med hemvist i Sverige f�rv�rvar inkomst som en- ligt lagstiftning i Slovenien och i enlighet med best�mmelserna i detta avtal f�r beskattas i Slovenien, ska Sverige med beaktande av best�m- melserna i svensk lagstiftning betr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de fram- ledes kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) fr�n den svenska skatten p� inkomsten avr�kna ett belopp motsvarande den skatt i Slovenien som erlagts p� inkomsten. b) Where a resident of Sweden derives income which, in accordance with the provisions of this Con- vention, shall be taxable only in Slovenia, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Slovenia. b) Om en person med hemvist i Sverige f�rv�rvar inkomst som i enlighet med detta avtal beskattas endast i Slovenien, f�r Sverige, vid fastst�llande av skattesatsen f�r svensk progressiv skatt beakta den inkomst som ska beskattas endast i Slovenien. c) Notwithstanding the provisions of sub-paragraph a) of this para- graph, dividends paid by a company which is a resident of Slovenia 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 c) Utan hinder av best�mmelserna i punkt a) i denna punkt �r utdelning fr�n bolag med hemvist i Slovenien till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt best�mmelserna i svensk lag om skattebefrielse f�r utdelning som er- h�lles av svenska bolag fr�n dotter- bolag utomlands. 2021:1106 </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"/> SFS 28 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 to Swedish companies by companies abroad. Article 23 Artikel 23 Non-discrimination F�rbud mot diskriminering 1. 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, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 1. Medborgare i en avtals- slutande stat ska inte i den andra avtalsslutande staten bli f�rem�l f�r beskattning eller d�rmed samman- h�ngande krav som �r av annat slag eller mer tyngande �n den be- skattning och d�rmed samman- h�ngande krav som medborgare i denna andra avtalsslutande stat under samma f�rh�llanden, s�rskilt s�vitt avser hemvist, �r eller kan bli underkastade. Utan hinder av be- st�mmelserna i artikel 1 till�mpas denna best�mmelse �ven p� per- soner som inte har hemvist i en av- talsslutande stat eller i b�da avtals- slutande staterna. 2. 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. This provision shall not be construed as obliging a Contracting State to grant to resi- dents 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. 2. Beskattningen av fast drift- st�lle, som ett f�retag i en avtals- slutande stat har i den andra avtals- slutande staten, ska i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. Denna best�mmelse anses inte medf�ra skyldighet f�r en avtalsslutande stat att medge per- soner med hemvist i den andra avtalsslutande staten s�dant person- ligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�tt- ning p� grund av civilst�nd eller f�rs�rjningsplikt mot familj som medges personer med hemvist i den egna staten. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under 3. Utom i de fall d� best�mmel- serna i artikel 9 punkt 1, artikel 11 punkt 7 eller artikel 12 punkt 6 till�mpas, �r r�nta, royalty och annan betalning fr�n ett f�retag i en avtals- slutande stat till en person med hemvist i den andra avtalsslutande staten avdragsgilla vid best�mman- det av den beskattningsbara inkom- sten f�r s�dant f�retag p� samma 2021:1106 </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"/> SFS 29 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 the same conditions as if they had been paid to a resident of the first- mentioned State. Similarly, any debts of an enterprise of a Con- tracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same con- ditions as if they had been contracted to a resident of the first-mentioned State. villkor som betalning till person med hemvist i den f�rstn�mnda staten. P� samma s�tt �r skuld som ett f�retag i en avtalsslutande stat har till en person med hemvist i den andra avtalsslutande staten avdragsgill vid best�mmandet av s�dant f�retags beskattningsbara f�rm�genhet p� samma villkor som skuld till person med hemvist i den f�rstn�mnda staten. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected there- with which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first- mentioned State are or may be subjected. 4. F�retag i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kontrolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande staten, ska inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sammanh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed samman- h�ngande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli underkastat. 5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description. 5. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i denna artikel p� skatter av varje slag och beskaffenhet. Article 24 Artikel 24 Mutual agreement procedure F�rfarandet vid �msesidig �verens- kommelse 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 domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action 1. Om en person anser att en avtalsslutande 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 detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordning, l�gga fram saken f�r den beh�riga myndigheten i den avtalsslutande stat d�r personen har hemvist, eller om fr�ga �r om till�mpning av artikel 23 punkt 1, i den avtalsslutande stat d�r han �r medborgare. Saken ska l�ggas fram 2021:1106 </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"/> SFS 30 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 resulting in taxation not in accordance with the provisions of the Convention. inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskatt- ning som strider mot best�mmel- serna i avtalet. 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 avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en till- fredsst�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�ffats ska genomf�ras utan hinder av tidsgr�nser i de avtalsslutande staternas interna lagstiftning. 3. The competent authorities of the Contracting States shall en- deavour to resolve by mutual agree- ment any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. 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 avtalet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbeskatt- ning i fall som inte omfattas av avtalet. 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. 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 punkter. Article 25 Artikel 25 Exchange of information Utbyte av upplysningar 1. The competent authorities of the Contracting States shall ex- change such information as is fore- seeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description im- posed on behalf of the Contracting States, or of their political sub- divisions or local authorities, insofar 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 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 2021:1106 </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"/> SFS 31 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. beskattningen enligt denna lagstift- ning inte strider mot avtalet. Utbytet av upplysningar begr�nsas inte av artiklarna 1 och 2. 2. Any information received under 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 determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the 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 information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use. 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 lag- stiftningen i denna stat och f�r yppas endast f�r personer eller myndig- heter (d�ri inbegripet domstolar och f�rvaltningsorgan) som fastst�ller, uppb�r eller driver in de skatter som �syftas i punkt 1 eller handl�gger �tal eller �verklagande i fr�ga om dessa skatter eller som ut�var tillsyn �ver n�mnda verksamheter. Dessa personer eller myndigheter f�r anv�nda upplysningar bara f�r s�dana �ndam�l. De f�r yppa upplys- ningarna vid offentlig r�tteg�ng eller i domstolsavg�randen. Utan hinder av ovanst�ende f�r upplysningar som en avtalsslutande stat mottagit anv�ndas f�r andra �ndam�l n�r s�dana upplysningar f�r anv�ndas f�r s�dana andra �ndam�l enligt lagstiftningen i b�da avtalsslutande staterna och den beh�riga myndig- heten i den avtalsslutande stat som l�mnat upplysningarna till�tit s�dant anv�ndande. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: 3. Best�mmelserna i punkterna 1 och 2 medf�r inte skyldighet f�r en avtalsslutande stat att: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och admi- nistrativ praxis i denna avtalsslut- ande stat eller i den andra avtals- slutande 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; 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, c) to supply information which would disclose any trade, business, industrial, commercial or profes- sional secret or trade process, or in- formation, the disclosure of which 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 2021:1106 </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"/> SFS 32 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 would be contrary to public policy (ordre public). �verl�mnande skulle strida mot allm�nna h�nsyn (ordre public). 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 infor- mation solely because it has no do- mestic interest in such information. 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 avtalsslutande stat att v�gra l�mna upplysningar uteslutande d�rf�r att denna stat inte har n�got eget intresse av s�dana upplysningar. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. 5. Best�mmelserna i punkt 3 medf�r inte r�tt f�r en avtals- slutande stat att v�gra att l�mna upplysningar uteslutande d�rf�r att upplysningarna innehas av en bank, annan finansiell institution, ombud, representant eller f�rvaltare eller d�rf�r att upplysningarna g�ller �gander�tt i en person. Article 26 Artikel 26 Members of diplomatic missions and consular posts Medlemmar av diplomatisk beskick- ning och konsulat Nothing in this Convention shall affect the fiscal privileges of mem- bers of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. Best�mmelserna i detta avtal ber�r inte de privilegier vid be- skattningen som enligt folkr�ttens allm�nna regler eller best�mmelser i s�rskilda �verenskommelser till- kommer medlemmar av diplomatisk beskickning och konsulat. Article 27 Artikel 27 Limitations on benefits Begr�nsning av f�rm�ner 1. Notwithstanding the other pro- visions of this Convention, a benefit under this Convention shall not be granted in respect of an item of income or capital if it is reasonable to conclude, having regard to all 1. Utan hinder av �vriga best�m- melser i detta avtal ska en f�rm�n enligt avtalet inte ges i fr�ga om en inkomst eller f�rm�genhetstillg�ng, om det med h�nsyn till alla relevanta fakta och omst�ndigheter rimligen 2021:1106 </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"/> SFS 33 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these cir- cumstances would be in accordance with the object and purpose of the relevant provisions of this Conven- tion. 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�ndig- heterna �r f�renligt med de relevanta best�mmelsernas �ndam�l och syfte att f�rm�nen ges. 2. Notwithstanding the other pro- visions of this Convention, where 2. Utan hinder av �vriga best�m- melser i detta avtal, ska f�r det fall a) a company that is a resident of a Contracting State derives its income primarily from other States a) bolag med hemvist i en avtals- slutande stat huvudsakligen f�rv�rv- ar sina inkomster fr�n andra stater (i) from activities such as bank- ing, shipping, financing or insurance or 1) fr�n bank-, sj�farts-, finans-, eller f�rs�kringsverksamhet, eller (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 primarily in other States; and 2) genom att vara huvudkontor, co-ordination centre eller en lik- nande enhet som tillhandah�ller administrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse huvudsakligen i andra stater; och b) such income would bear a significantly lower tax under the laws of that State than income from similar activities carried out within that State or from being the head- quarters, co-ordination centre or similar entity providing administra- tive services or other support to a group of companies which carry on business in that State, as the case may be, b) s�dan inkomst beskattas v�- sentligt l�gre enligt lagstiftningen i denna stat �n inkomster fr�n lik- nande verksamhet som bedrivs inom denna stat eller genom att vara huvudkontor, co-ordination centre eller liknande enhet som tillhanda- h�ller administrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse i denna stat, 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. best�mmelserna i detta avtal som medf�r undantag fr�n eller be- gr�nsning av beskattningen inte till�mpas p� inkomst som s�dant bo- lag f�rv�rvar och inte heller p� ut- delning som betalas av s�dant bolag. Article 28 Artikel 28 Entry into force Ikrafttr�dande 1. Each of the Contracting States shall notify the other in writing, through diplomatic channels, of the completion of the procedures re- 1. De avtalsslutande staterna ska skriftligen p� diplomatisk v�g un- derr�tta varandra n�r de �tg�rder vidtagits som enligt respektive stats 2021:1106 </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"/> SFS 34 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 quired by its law for the entry into force of this Convention. lagstiftning kr�vs f�r att detta avtal ska tr�da i kraft. 2. The Convention shall enter into force on the thirtieth day after the receipt of the later of these noti- fications and shall thereupon have effect: 2. Avtalet tr�der i kraft den trettionde dagen efter det att den sista av dessa underr�ttelser tagits emot och ska d�refter till�mpas: a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the calendar year next following the date on which the Convention enters into force; a) i fr�ga om k�llskatter, p� be- lopp som betalas eller tillgodof�rs den 1 januari det kalender�r som f�ljer n�rmast efter den dag d� av- talet tr�der i kraft eller senare, b) in respect of other taxes on income, and taxes on capital, on taxes chargeable for any tax year beginning on or after the first day of January of the calendar year next following the date on which the Convention enters into force. b) i fr�ga om andra skatter p� inkomst och p� f�rm�genhet, p� skatt som p�f�rs f�r beskattnings�r som b�rjar den 1 januari det kalen- der�r som f�ljer n�rmast efter den dag d� avtalet tr�der i kraft eller senare. 3. Notwithstanding the provisions of paragraph 2, the provisions of Article 24 (Mutual agreement procedure) and Article 25 (Ex- change of information) shall have effect from the date of entry into force of this Convention, without regard to the taxable period to which the matter relates. 3. Utan hinder av best�mmelserna i punkt 2 ska best�mmelserna i artikel 24 (F�rfarandet vid �mse- sidig �verenskommelse) och artikel 25 (Utbyte av upplysningar) till�m- pas fr�n och med den dag d� avtalet tr�der i kraft, oavsett vilket beskatt- nings�r �rendet g�ller. 4. The Convention between the Socialist Federal Republic of Yugo- slavia and the Kingdom of Sweden for the avoidance of double taxation with respect to taxes on income and capital, signed at Stockholm on 18th June 1980 (the prior Convention), shall cease to have effect between Slovenia and Sweden with respect to any tax on the date upon which this Convention has effect with respect to that tax in accordance with the provisions of paragraph 2. 4. Avtalet mellan den Socia- listiska Federala Republiken Jugo- slavien och Konungariket Sverige f�r att undvika dubbelbeskattning betr�ffande skatter p� inkomst och f�rm�genhet, undertecknat i Stock- holm den 18 juni 1980 (det tidigare avtalet) ska upph�ra att till�mpas mellan Slovenien och Sverige med avseende p� varje skatt fr�n och med den dag d� detta avtal enligt punkt 2 i denna artikel ska till�mpas avse- ende den aktuella skatten. 5. Notwithstanding the provisions of paragraphs 2 and 4 and the pro- visions of Article 17, where, imme- diately before the entry into force of this Convention, an individual was in receipt of payments falling within paragraphs 1, 2 and 3 of Article 18 of the prior Convention, that individ- 5. Utan hinder av best�mmelserna i punkterna 2 och 4 och best�mmel- serna i artikel 17, f�r en fysisk person som omedelbart f�re avtalets ikrafttr�dande var mottagare av s�dana utbetalningar som omfattas av artikel 18 punkterna 1, 2 och 3 i det tidigare avtalet, v�lja att best�m- 2021:1106 </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"/> SFS 35 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 ual may make an election that the provisions of that Article, and not the provisions of Article 17 of this Convention, shall continue to apply to those payments. That election shall have effect for the year in which it is made and for subsequent years unless revoked by the individual. Where an election has been so revoked, no further election under this paragraph may be made. melserna i sistn�mnda artiklar och inte best�mmelserna i artikel 17 i detta avtal, fortfarande ska till�mpas p� dessa utbetalningar. Detta val ska g�lla f�r det �r under vilket valet g�rs och varje d�rp� f�ljande �r under f�ruts�ttning att valet inte har �terkallats av personen. N�r ett val har �terkallats f�r inte ett nytt val g�ras enligt denna punkt. Article 29 Artikel 29 Termination Upph�rande This Convention shall remain in force until terminated by a Con- tracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year. In such case, the Convention shall cease to have effect: Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslutande stat. Vardera avtalsslutande staten kan p� diplomatisk v�g skriftligen s�ga upp avtalet genom under- r�ttelse h�rom minst sex m�nader f�re utg�ngen av n�got kalender�r. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla: a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the calendar year next following the end of the six-month period; a) i fr�ga om k�llskatter, p� be- lopp som betalas eller tillgodof�rs den 1 januari det kalender�r som f�ljer n�rmast efter utg�ngen av sexm�nadersperioden eller senare, b) in respect of other taxes on in- come, and taxes on capital, on taxes chargeable for any tax year beginning on or after the first day of January of the calendar year next following the end of the six-month period. b) i fr�ga om andra skatter p� in- komst och p� f�rm�genhet, p� skatt som p�f�rs f�r beskattnings�r som b�rjar 1 januari det kalender�r som f�ljer n�rmast efter utg�ngen av sexm�nadersperioden eller senare. IN WITNESS WHEREOF the undersigned, being duly authorized thereto, have signed this Conven- tion. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta avtal. DONE at Brussels this 12th day of May 2021 in duplicate in the English language. Som skedde i Bryssel den 12 maj 2021, i tv� exemplar p� engelska spr�ket. For the Kingdom of Sweden F�r Konungariket Sverige Lars Danielsson Lars Danielsson 2021:1106 </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"/> SFS 36 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 For the republic of Slovenia F�r Republiken Slovenien Iztok Jarc Iztok Jarc Protocol Protokoll At the moment of signing the Convention between the Kingdom of Sweden and the Republic of Slo- venia for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance (hereinafter referred to as the Convention), the Kingdom of Sweden and the Republic of Slovenia have agreed that the following provisions shall form an integral part of the Convention: Vid undertecknandet av avtalet mellan Konungariket Sverige och Republiken Slovenien f�r undvi- kande av dubbelbeskattning betr�f- fande skatter p� inkomst och p� f�rm�genhet samt f�rhindrande av skatteflykt och skatteundandragande (i det f�ljande ben�mnt avtalet) har Konungariket Sverige och Republiken Slovenien kommit �ver- ens om att f�ljande best�mmelser ska utg�ra en integrerande del av avtalet: 1. With reference to Article 2: 1. Avseende artikel 2: It is understood that should Swe- den in the future introduce a tax on capital, the Convention shall apply to such tax. In such case double taxation shall be eliminated as follows: Det �r f�rst�tt att f�r det fallet Sverige i framtiden inf�r f�rm�- genhetsskatt, s� ska avtalet vara till�mpligt p� denna skatt. Dubbel- beskattning ska i s� fall undanr�jas enligt f�ljande: Where a resident of Sweden owns capital which, in accordance with the provisions of the Convention, may be taxed in Slovenia, Sweden shall allow as a deduction from the tax on the capital of that resident an amount equal to the capital tax paid in Slovenia. Such deduction shall not, however, exceed that part of the Swedish capital tax, as computed before the deduction is given, which is attributable to the capital which may be taxed in Slovenia. Om en person med hemvist i Sverige innehar f�rm�genhet, som enligt best�mmelserna i detta avtal f�r beskattas i Slovenien, ska Sverige fr�n skatten p� denna persons f�rm�genhet avr�kna ett belopp motsvarande den f�rm�gen- hetsskatt som erlagts i Slovenien. Avr�kningsbeloppet ska emellertid inte �verstiga den del av den svenska f�rm�genhetsskatten, ber�knad utan s�dan avr�kning, som bel�per p� den f�rm�genhet som f�r beskattas i Slovenien. 2. With reference to Article 8: 2. Avseende artikel 8: With respect to profits derived by the air transport consortium Scan- dinavian Airlines System (SAS), the provisions of paragraph 1 of Article 8 of the Convention shall apply only to such part of the profits as corre- sponds to the participation held in Best�mmelserna i artikel 8 punkt 1 i avtalet ska betr�ffande inkomst som f�rv�rvas av luftfartskonsortiet Scandinavian Airlines System (SAS) endast till�mpas i fr�ga om den del av inkomsten som motsvarar den andel i konsortiet som innehas 2021:1106 </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"/> SFS 37 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 that consortium by SAS Sverige AB, the Swedish partner of SAS. av SAS Sverige AB, den svenske del�garen i SAS. 3. With reference to Article 11: 3. Avseende artikel 11: At the time of the signing of the Convention, the institutions referred to in subparagraph b) of paragraph 3 of Article 11 of the Convention are: Vid undertecknande av avtalet �r de institutioner som avses i artikel 11 punkt 3 b) i avtalet f�ljande: a) in Slovenia, the Slovenian Export and Development Bank (SID Slovenska izvozna in razvojna banka); a) i Slovenien, Slovenska export- och utvecklingsbanken (SID Slo- venska izvozna in razvojna banka), b) in Sweden, The Swedish Ex- port Credit Corporation (AB Svensk Exportkredit) and The Swedish Export Credit Agency (Export- kreditn�mnden). b) i Sverige, AB Svensk Export- kredit och Exportkreditn�mnden. The competent authorities of the Contacting States may agree on additional similar institutions to be covered by subparagraph b) of paragraph 3 of Article 11 of the Convention. De beh�riga myndigheterna i de avtalsslutande staterna kan komma �verens om att ytterligare liknande institutioner ska omfattas av artikel 11 punkt 3 b) i avtalet. 4. With reference to Article 13: 4. Avseende artikel 13: With respect to gains derived by the air transport consortium Scan- dinavian Airlines System (SAS), the provisions of paragraph 3 of Article 13 of the Convention shall apply only to such part of the gains as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. Best�mmelserna i artikel 13 punkt 3 i avtalet ska betr�ffande inkomst som f�rv�rvas av luftfartskonsortiet Scandinavian Airlines System (SAS) endast till�mpas i fr�ga om den del av inkomsten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. 5. With reference to Article 21: 5. Avseende artikel 21: With respect to capital owned by the air transport consortium Scan- dinavian Airlines System (SAS), the provisions of paragraph 3 of Article 21 of the Convention shall apply only to such part of the capital as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. Best�mmelserna i artikel 21 punkt 3 i avtalet ska betr�ffande f�rm�gen- het som innehas av luftfartskon- sortiet Scandinavian Airlines Sys- tem (SAS) endast till�mpas i fr�ga om den del av f�rm�genheten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. IN WITNESS WHEREOF the undersigned, being duly authorized thereto, have signed this Protocol. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta protokoll. 2021:1106 </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"/> SFS 38 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 DONE at Brussels this 12th day of May 2021 in duplicate in the English language. Som skedde i Bryssel den 12 maj 2021, i tv� exemplar p� engelska spr�ket. For the Kingdom of Sweden F�r Konungariket Sverige Lars Danielsson Lars Danielsson For the republic of Slovenia F�r Republiken Slovenien Iztok Jarc Iztok Jarc 2021:1106 </div> </div>

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Svensk f�rfattningssamling

Lag

om skatteavtal mellan Sverige och Slovenien

Utf�rdad den 25 november 2021

Enligt riksdagens beslut1 f�reskrivs f�ljande.

1 � Det avtal f�r undvikande av dubbelbeskattning betr�ffande skatter p�
inkomst och p� f�rm�genhet samt f�rhindrande av skatteflykt och
skatteundandragande som Sverige och Slovenien undertecknade den 12 maj
2021 ska, tillsammans med det protokoll som �r fogat till avtalet och utg�r
en del av detta, g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska.
Den engelska texten och en svensk �vers�ttning av avtalet framg�r av
bilagan till denna lag.

2 � Avtalets beskattningsregler ska till�mpas endast till den del dessa
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 och p� f�rm�genhet, p� skatt som p�f�rs f�r

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

c) informationsutbyte enligt artikel 25 i avtalet, p� beg�ran som framst�lls

den dag d� lagen tr�der i kraft eller senare oavsett vilket �r som be-
skattningsanspr�ket h�nf�r sig till.

3. F�ljande f�rfattningar ska inte l�ngre till�mpas s�vitt avser f�rh�llandet

mellan Sverige och Slovenien

a) f�rordningen (1982:70) om dubbelbeskattningsavtal mellan Sverige

och Jugoslavien,

b) f�rordningen (1982:71) om kupongskatt f�r person med hemvist i

Jugoslavien, m.m.

4. F�rordningen (1982:70) om dubbelbeskattningsavtal mellan Sverige

och Jugoslavien till�mpas 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

b) andra skatter p� inkomst och p� f�rm�genhet, 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.

1 Prop. 2021/22:21, bet. 2021/22:SkU7, rskr. 2021/22:41.

SFS

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Publicerad
den

30 november 2021

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5. Artikel 18 punkterna 13 i bilagan till f�rordningen (1982:70) om

dubbelbeskattningsavtal mellan Sverige och Jugoslavien till�mpas fort-
farande i fr�ga om en fysisk person som omedelbart f�re ikrafttr�dandet av
avtalet av den 12 maj 2021 var mottagare av betalning som omfattas av
n�mnda best�mmelser och denne, i enlighet med artikel 28 punkt 5 i avtalet
har valt att dessa best�mmelser, och inte best�mmelserna i artikel 17 i
avtalet, ska till�mpas p� s�dan betalning. De �ldre best�mmelserna ska
till�mpas fr�n och med det �r d� valet g�rs och till dess valet �terkallas. N�r
ett val har �terkallats kan inget nytt val g�ras.

P� regeringens v�gnar

STEFAN L�FVEN

MAGDALENA ANDERSSON

(Finansdepartementet)

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Bilaga

(�vers�ttning)

CONVENTION BETWEEN THE
KINGDOM OF SWEDEN AND
THE REPUBLIC OF SLOVENIA
FOR THE ELIMINATION OF
DOUBLE TAXATION WITH
RESPECT TO TAXES ON IN-
COME AND ON CAPITAL AND
THE PREVENTION OF TAX
EVASION AND AVOIDANCE

AVTAL MELLAN KONUNGA-
RIKET SVERIGE OCH REPU-
BLIKEN SLOVENIEN F�R
UNDVIKANDE AV DUBBEL-
BESKATTNING BETR�FFAN-
DE SKATTER P� INKOMST
OCH

P�

F�RM�GENHET

SAMT F�RHINDRANDE AV
SKATTEFLYKT OCH SKATTE-
UNDANDRAGANDE

The Kingdom of Sweden and the

Republic of Slovenia,

Konungariket Sverige och Repu-

bliken Slovenien,

Intending to conclude a Con-

vention for the elimination of double
taxation with respect to taxes on
income and on capital without
creating opportunities for non-
taxation or reduced taxation through
tax evasion or avoidance (including
through treaty-shopping arrange-
ments aimed at obtaining reliefs
provided in this Convention for the
indirect benefit of residents of third
States),

som avser att ing� avtal f�r

undvikande av dubbelbeskattning
betr�ffande skatter p� inkomst och
p� f�rm�genhet, 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 hem-
vist i en stat som inte �r part till detta
avtal indirekt ska f� f�rm�ner enligt
detta avtal),

Have agreed as follows:

har kommit �verens om f�ljande:

Article 1

Artikel 1

Persons covered

Personer p� vilka avtalet till�mpas

1. This Convention shall apply to

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

1. Detta avtal till�mpas p� per-

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

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

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
inkomsten, enligt skattelagstift-
ningen i denna stat, behandlas som
inkomst hos en person med hemvist
i den staten. Best�mmelserna i denna

2021:1106

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construed to affect a Contracting
States right to tax the residents of
that State.

punkt p�verkar inte p� n�got s�tt en
avtalsslutande stats r�tt att beskatta
personer med hemvist i denna stat.

Article 2

Artikel 2

Taxes covered

Skatter p� vilka avtalet till�mpas

1. This Convention shall apply to

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

1. Detta avtal till�mpas p� skatter

p� inkomst och p� f�rm�genhet som
p�f�rs f�r en avtalsslutande stats,
dess politiska underavdelningars
eller lokala myndigheters r�kning,
oberoende av det s�tt p� vilket
skatterna tas ut.

2. There shall be regarded as taxes

on income and on capital all taxes
imposed on total income, on total
capital, or on elements of income or
of capital, including taxes on gains
from the alienation of movable or
immovable property, as well as taxes
on capital appreciation.

2. Med skatter p� inkomst och p�

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

3. The existing taxes to which the

Convention shall apply are in par-
ticular:

3. De f�r n�rvarande utg�ende

skatter, p� vilka detta avtal till�m-
pas, �r s�rskilt:

a) in Slovenia:

a) i Slovenien:

(i) the tax on income of legal per-

sons (davek od dohodkov pravnih
oseb);

1) skatten p� juridiska personers

inkomst (davek od dohodkov
pravnih oseb),

(ii) the tax on income of indivi-

duals (dohodnina); and

2) skatten p� fysiska personers

inkomst (dohodnina), och

(iii) the tax on property (davek od

premo~enja)

3) skatten p� egendom (davek od

premo~enja)

(hereinafter referred to as Slove-

nian tax);

(i det f�ljande ben�mnda slo-

vensk skatt),

b) in Sweden:

b) i Sverige:

(i) the national income tax (den

statliga inkomstskatten);

1) den statliga inkomstskatten,

(ii) the withholding tax on divi-

dends (kupongskatten);

2) kupongskatten,

(iii) the income tax on non-

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

3) den s�rskilda inkomstskatten

f�r utomlands bosatta,

(iv) the income tax on non-

resident artistes and athletes (den
s�rskilda inkomstskatten f�r utom-
lands bosatta artister m.fl.); and

4) den s�rskilda inkomstskatten

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

(v) the municipal income tax (den

kommunala inkomstskatten)

5) den

kommunala

inkomst-

skatten

(hereinafter referred to as Swe-

dish tax).

(i det f�ljande ben�mnda svensk

skatt).

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4. The Convention shall apply

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

4. Avtalet till�mpas �ven p�

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

Article 3

Artikel 3

General definitions

Allm�nna definitioner

1. For the purposes of this Con-

vention, unless the context otherwise
requires:

1. Om

inte

sammanhanget

f�ranleder annat, har vid till�mp-
ningen av detta avtal f�ljande
uttryck nedan angiven betydelse:

a) the term Slovenia means the

Republic of Slovenia and, when
used in a geographical sense, means
the territory of Slovenia as well as
those maritime areas over which
Slovenia may exercise sovereign or
jurisdictional rights in accordance
with its internal legislation and
international law;

a) Slovenien avser Republiken

Slovenien och, n�r uttrycket anv�nds
i geografisk betydelse, avser
Sloveniens territorium och de havs-
omr�den �ver vilka Slovenien i
�verensst�mmelse med folkr�ttens
regler ut�var suver�na eller juridiska
r�ttigheter,

b) the term Sweden means the

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

b) Sverige avser Konungariket

Sverige och, n�r uttrycket anv�nds i
geografisk betydelse, innefattar
Sveriges territorium, Sveriges terri-
torialhav och andra havsomr�den
�ver vilka Sverige i �verensst�m-
melse med folkr�ttens regler ut�var
suver�na r�ttigheter eller juris-
diktion,

c) the terms a Contracting State

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

c) en avtalsslutande stat och

den andra avtalsslutande staten
avser Slovenien eller Sverige, bero-
ende p� sammanhanget,

d) the term person includes an

individual, a company and any other
body of persons;

d) person inbegriper fysisk

person, bolag och annan samman-
slutning,

e) the term company means any

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

e) bolag avser juridisk person

eller annan som vid beskattningen
behandlas s�som juridisk person,

f) the term enterprise applies to

the carrying on of any business;

f) f�retag avser bedrivandet av

varje form av r�relse,

g) the terms enterprise of a

Contracting State and enterprise
of the other Contracting State mean

g) f�retag i en avtalsslutande

stat och f�retag i den andra av-
talsslutande staten avser f�retag

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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;

som bedrivs av en person med hem-
vist i en avtalsslutande stat, respek-
tive f�retag som bedrivs av person
med hemvist i den andra avtals-
slutande staten,

h) the term international traffic

means any transport by a ship or
aircraft except when the ship or
aircraft is operated solely between
places in a Contracting State and the
enterprise that operates the ship or
aircraft is not an enterprise of that
State;

h) internationell trafik avser

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

i) the term competent authority

means:

i) beh�rig myndighet avser:

(i) in Slovenia: the Ministry of

Finance or its authorized repre-
sentative;

1) i Slovenien, Finansdeparte-

mentet eller dess befullm�ktigade
ombud,

(ii) in Sweden: the Minister of

Finance, his authorized representa-
tive or the authority which is des-
ignated as a competent authority for
the purposes of this Convention;

2) i Sverige, finansministern,

dennes befullm�ktigade ombud eller
den myndighet �t vilken uppdras att
vara

beh�rig

myndighet

vid

till�mpningen av detta avtal,

j) the term national, in relation

to a Contracting State, means:

j) medborgare, avser i f�r-

h�llande till en avtalsslutande stat:

(i) any individual possessing the

nationality of that Contracting State;
and

1) fysisk person som �r med-

borgare i denna avtalsslutande stat,
och

(ii) any legal person, partnership

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

2) juridisk person, handelsbolag

eller annan sammanslutning enligt
den lagstiftning som g�ller i denna
avtalsslutande stat,

k) the term business includes

the performance of professional
services and of other activities of an
independent character.

k) r�relse innefattar ut�vandet

av fritt yrke och annan sj�lvst�ndig
verksamhet.

2. As regards the application of

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

2. D� en avtalsslutande stat

till�mpar avtalet vid n�gon tidpunkt
anses, s�vida inte sammanhanget
f�ranleder annat, varje uttryck som
inte definierats i avtalet ha den be-
tydelse som uttrycket har vid denna
tidpunkt enligt den statens lagstift-
ning i fr�ga om s�dana skatter p�
vilka avtalet till�mpas, och den
betydelse som uttrycket har enligt
till�mplig skattelagstiftning i denna
stat �ger f�retr�de framf�r den
betydelse uttrycket ges i annan
lagstiftning i denna stat.

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Article 4

Artikel 4

Resident

Hemvist

1. For the purposes of this

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

1. Vid till�mpningen av detta

avtal avser uttrycket person med
hemvist i en avtalsslutande stat
person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p�
grund av domicil, bos�ttning, plats
f�r f�retagsledning, eller annan lik-
nande omst�ndighet och innefattar
ocks� denna stat, dess offentlig-
r�ttsliga organ eller institutioner,
politiska underavdelningar eller
lokala myndigheter. Detta uttryck
inbegriper emellertid inte person
som �r skattskyldig i denna stat en-
dast f�r inkomst fr�n k�lla i denna
stat eller f�r f�rm�genhet bel�gen
d�r.

2. Where by reason of the provi-

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

2. D� p� grund av best�mmel-

serna i punkt 1 fysisk person har
hemvist i b�da avtalsslutande
staterna, best�ms hans hemvist p�
f�ljande s�tt:

a) he shall be deemed to be a

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

a) han anses ha hemvist endast i

den stat d�r han har en bostad som
stadigvarande st�r till hans f�rfo-
gande. Om han har en s�dan bostad i
b�da staterna, anses han ha hemvist
endast i den stat med vilken hans
personliga och ekonomiska f�rbin-
delser �r starkast (centrum f�r lev-
nadsintressena),

b) if the State in which he has his

centre of vital interests cannot be
determined, or if he has not a per-
manent home available to him in
either State, he shall be deemed to be
a resident only of the State in which
he has an habitual abode;

b) om det inte kan avg�ras i vilken

stat han har centrum f�r sina
levnadsintressen eller om han inte i
n�gondera staten har en bostad som
stadigvarande st�r till hans f�rfo-
gande, anses han ha hemvist endast i
den stat d�r han stadigvarande
vistas,

c) if he has an habitual abode in

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

c) om han stadigvarande vistas i

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

d) if he is a national of both States

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

d) om han �r medborgare i b�da

staterna eller om han inte �r med-
borgare i n�gon av dem, ska de be-
h�riga myndigheterna i de avtals-

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slutande staterna avg�ra fr�gan ge-
nom �msesidig �verenskommelse.

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
Convention except to the extent and
in such manner as may be agreed
upon by the competent authorities of
the Contracting States.

3. D� p� grund av best�mmel-

serna 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 sitt hemvist vid
till�mpningen av detta avtal, med
h�nsyn till platsen f�r dess verkliga
ledning, den lagstiftning enligt vil-
ken personen har bildats och andra
relevanta omst�ndigheter. I avsak-
nad av s�dan �verenskommelse ska
personen inte vara ber�ttigad till
n�gon neds�ttning av eller befrielse
fr�n skatt enligt avtalet, utom till den
del och p� det s�tt som de beh�riga
myndigheterna i de avtalsslutande
staterna kommer �verens om.

Article 5

Artikel 5

Permanent establishment

Fast driftst�lle

1. For the purposes of this

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

1. Vid till�mpningen av detta

avtal avser uttrycket fast driftst�lle
en stadigvarande plats f�r aff�rs-
verksamhet, fr�n vilken en verksam-
het helt eller delvis bedrivs.

2. The term permanent estab-

lishment includes especially:

2. Uttrycket fast driftst�lle

innefattar s�rskilt:

a) a place of management;

a) plats f�r f�retagsledning,

b) a branch;

b) filial,

c) an office;

c) kontor,

d) a factory;

d) fabrik,

e) a workshop, and

e) verkstad, och

f) a mine, an oil or gas well, a

quarry or any other place of extrac-
tion of natural resources.

f) gruva, olje- eller gask�lla, sten-

brott eller annan plats f�r utvinning
av naturtillg�ngar.

3. A building site or a con-

struction, assembly or installation
project or supervisory activities in
connection therewith constitutes a
permanent establishment only if

3. Plats f�r byggnads-, anl�gg-

nings-, monterings- eller installa-
tionsverksamhet eller verksamhet
som best�r av �vervakning i anslut-
ning d�rtill utg�r fast driftst�lle

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such site, project or activities last
more than twelve months.

endast om verksamheten p�g�r
l�ngre tid �n tolv m�nader.

4. Notwithstanding the preceding

provisions of this Article, the term
permanent establishment shall be
deemed not to include:

4. Utan hinder av f�reg�ende

best�mmelser i denna artikel anses
uttrycket fast driftst�lle inte inne-
fatta:

a) the use of facilities solely for

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

a) anv�ndningen av anordningar

uteslutande f�r lagring, utst�llning
eller utl�mnande av f�retaget till-
h�riga varor,

b) the maintenance of a stock of

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

b) innehavet av ett f�retaget till-

h�rigt varulager uteslutande f�r lag-
ring, utst�llning eller utl�mnande,

c) the maintenance of a stock of

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

c) innehavet av ett f�retaget till-

h�rigt varulager uteslutande f�r be-
arbetning eller f�r�dling genom ett
annat f�retags f�rsorg,

d) the maintenance of a fixed

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

d) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslut-
ande f�r ink�p av varor eller in-
h�mtande av upplysningar f�r f�re-
taget,

e) the maintenance of a fixed

place of business solely for the pur-
pose of carrying on, for the enter-
prise, any other activity of a prepara-
tory or auxiliary character;

e) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslut-
ande f�r att f�r f�retaget bedriva
annan verksamhet av f�rberedande
eller bitr�dande art,

f) an installation project carried

on by an enterprise of a Contracting
State in the other Contracting State
in connection with delivery of ma-
chinery or equipment produced by
that enterprise;

f) ett installationsprojekt som ett

f�retag i en avtalsslutande stat be-
driver i den andra avtalsslutande
staten i samband med leverans av
maskiner eller utrustning som har
tillverkats av f�retaget,

g) the maintenance of a fixed

place of business solely for any
combination of activities mentioned
in subparagraphs a) to f), provided
that the overall activity of the fixed
place of business resulting from this
combination is of a preparatory or
auxiliary character.

g) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslut-
ande f�r n�gon kombination av
verksamheter som anges i a) till f)
ovan, under f�ruts�ttning att hela
den verksamhet som bedrivs fr�n
den stadigvarande platsen f�r aff�rs-
verksamhet p� grund av denna
kombination �r av f�rberedande
eller bitr�dande art.

5. Paragraph 4 shall not apply to a

fixed place of business that is used
or maintained by an enterprise if the
same enterprise or a closely related
enterprise carries on business activi-
ties at the same place or at another
place in the same Contracting State
and

5. Punkt 4 till�mpas inte p� en

stadigvarande plats f�r aff�rsverk-
samhet som anv�nds eller innehas av
ett f�retag, om samma f�retag eller
ett n�rst�ende f�retag bedriver
aff�rsverksamhet p� samma plats
eller p� annan plats i samma avtals-
slutande stat och

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a) that place or other place con-

stitutes a permanent establishment
for the enterprise or the closely
related enterprise under the provi-
sions of this Article, or

a) denna plats eller annan plats

utg�r fast driftst�lle f�r f�retaget
eller det n�rst�ende f�retaget enligt
best�mmelserna i denna artikel, eller

b) the overall activity resulting

from the combination of the activi-
ties carried on by the two enterprises
at the same place, or by the same
enterprise or closely related enter-
prises at the two places, is not of a
preparatory or auxiliary character,

b) den samlade verksamhet som

bedrivs genom en kombination av
verksamheter av dessa tv� f�retag p�
samma plats, eller av samma f�retag
eller n�rst�ende f�retag p� de tv�
platserna, inte �r av f�rberedande
eller bitr�dande art,

provided that the business activities
carried on by the two enterprises at
the same place, or by the same
enterprise or closely related enter-
prises at the two places, constitute
complementary functions that are
part of a cohesive business opera-
tion.

f�rutsatt att den aff�rsverksamhet
som bedrivs av de tv� f�retagen p�
samma plats, eller av samma f�retag
eller n�rst�ende f�retag p� de tv�
platserna, utg�r kompletterande
funktioner som �r en del av en
sammanh�ngande aff�rsverksamhet.

6. Notwithstanding the provisions

of paragraphs 1 and 2, where a
person other than an agent of an
independent status to whom para-
graph 7 applies is acting on behalf
of an enterprise and has, and
habitually exercises, in a Contract-
ing State an authority to conclude
contracts in the name of the enter-
prise, that enterprise shall be deemed
to have a permanent establishment in
that State in respect of any activities
which that person undertakes for the
enterprise, unless the activities of
such person are limited to those
mentioned in paragraph 4 which, if
exercised through a fixed place of
business, would not make this fixed
place of business a permanent
establishment under the provisions
of that paragraph.

6. Om en person som inte �r en

s�dan oberoende representant p�
vilken punkt 7 till�mpas �r verk-
sam f�r ett f�retag samt i en avtals-
slutande stat har och d�r regel-
m�ssigt anv�nder fullmakt att sluta
avtal i f�retagets namn, anses detta
f�retag utan hinder av best�m-
melserna i punkterna 1 och 2 ha
fast driftst�lle i denna stat i fr�ga om
varje verksamhet som personen
driver f�r f�retaget. Detta g�ller
dock inte, om den verksamhet som
personen bedriver �r begr�nsad till
s�dan som anges i punkt 4 och som,
om den bedrevs fr�n en stadig-
varande plats f�r aff�rsverksamhet,
inte skulle g�ra denna stadigvarande
plats f�r aff�rsverksamhet till fast
driftst�lle enligt best�mmelserna i
n�mnda punkt.

7. An enterprise shall not be

deemed to have a permanent estab-
lishment in a Contracting State
merely because it carries on business
in that State through a broker,
general commission agent or any
other agent of an independent status,
provided that such persons are acting
in the ordinary course of their
business. However, when the activi-
ties of such an agent are devoted

7. Ett f�retag anses inte ha fast

driftst�lle i en avtalsslutande stat
endast p� den grund att f�retaget
bedriver aff�rsverksamhet i denna
stat genom f�rmedling av m�klare,
kommission�r eller annan obero-
ende representant, under f�ruts�tt-
ning att s�dan person d�rvid bedriver
sin sedvanliga aff�rsverksamhet.
Om emellertid en s�dan representant
bedriver sin verksamhet uteslutande

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wholly or almost wholly on behalf of
that enterprise, and conditions are
made or imposed between that enter-
prise and the agent in their com-
mercial and financial relations
which differ from those which
would have been made between
independent enterprises, he will not
be considered an agent of an in-
dependent status within the meaning
of this paragraph.

eller n�stan uteslutande f�r f�re-
tagets r�kning och om det i fr�ga om
handelsf�rbindelser eller finansiella
f�rbindelser mellan f�retaget och
representanten f�reskrivs villkor
som avviker fr�n dem som skulle ha
avtalats mellan oberoende f�retag,
ska representanten inte anses som en
s�dan oberoende representant som
avses i denna punkt.

8. 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
establishment or otherwise), shall
not of itself constitute either com-
pany a permanent establishment of
the other.

8. Den omst�ndigheten att ett

bolag med hemvist i en avtals-
slutande stat kontrollerar eller kon-
trolleras av ett bolag med hemvist i
den andra avtalsslutande staten eller
ett bolag som bedriver aff�rs-
verksamhet i denna andra stat
(antingen fr�n fast driftst�lle eller p�
annat s�tt) medf�r inte i sig att
n�gotdera bolaget utg�r fast drift-
st�lle f�r det andra.

9. For the purposes of this Article,

an enterprise is closely related to an
enterprise if, based on all the
relevant facts and circumstances,
one has control of the other or both
are under the control of the same
persons or enterprises. In any case,
an enterprise shall be considered to
be closely related to an enterprise if
one possesses directly or indirectly
more than 50 per cent of the bene-
ficial interest in the other (or, in the
case of a company, more than 50 per
cent of the aggregate vote and value
of the companys shares or of the
beneficial equity interest in the
company) or if another person or
enterprise possesses directly or in-
directly more than 50 per cent of the
beneficial interest (or, in the case of
a company, more than 50 per cent of
the aggregate vote and value of the
companys shares or of the bene-
ficial equity interest in the company)
in the two enterprises.

9. Vid till�mpningen av denna

artikel ska ett f�retag anses n�rst�-
ende till ett f�retag om, med beakt-
ande av alla relevanta fakta och
omst�ndigheter, det ena kontrollerar
det andra eller b�da f�retagen
kontrolleras av samma personer eller
f�retag. Ett f�retag anses under alla
omst�ndigheter vara n�rst�ende till
ett f�retag om det ena direkt eller
indirekt innehar mer �n 50 procent
av �garandelarna i det andra (eller, i
fr�ga om ett bolag, mer �n 50
procent av det sammanlagda r�ste-
talet och v�rdet av bolagets andelar
eller aktiekapital) eller om en person
eller ett annat f�retag direkt eller
indirekt innehar mer �n 50 procent
av �garandelarna (eller, i fr�ga om
ett bolag, mer �n 50 procent av det
sammanlagda r�stetalet och v�rdet
av bolagets andelar eller aktie-
kapital) i b�da f�retagen.

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Article 6

Artikel 6

Income from immovable property

Inkomst fr�n fast egendom

1. Income derived by a resident of

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

1. Inkomst, som person med

hemvist i en avtalsslutande stat f�r-
v�rvar av fast egendom (d�ri inbe-
gripet inkomst av lantbruk eller
skogsbruk) bel�gen i den andra
avtalsslutande staten, f�r beskattas i
denna andra stat.

2. The term immovable prop-

erty shall have the meaning which
it has under the law of the Contract-
ing State in which the property in
question is situated. The term shall
in any case include property ac-
cessory to immovable property, live-
stock and equipment used in
agriculture and forestry, rights to
which the provisions of general law
respecting landed property apply,
buildings, usufruct of immovable
property and rights to variable or
fixed payments as consideration for
the working of, or the right to work,
mineral deposits, sources and other
natural resources; ships and aircraft
shall not be regarded as immovable
property.

2. Uttrycket fast egendom har

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

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.

3. Best�mmelserna i punkt 1

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

4. The provisions of paragraphs 1

and 3 shall also apply to the income
from immovable property of an
enterprise.

4. Best�mmelserna i punkterna 1

och 3 till�mpas �ven p� inkomst av
fast egendom som tillh�r f�retag.

Article 7

Artikel 7

Business profits

Inkomst av r�relse

1. 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

1. Inkomst av r�relse, som f�retag

i en avtalsslutande stat f�rv�rvar,
beskattas endast i denna stat, s�vida
inte f�retaget bedriver r�relse i den
andra avtalsslutande staten fr�n d�r
bel�get fast driftst�lle. Om f�retaget
bedriver r�relse p� nyss angivet s�tt,

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as aforesaid, the profits that are
attributable to the permanent estab-
lishment in accordance with the
provisions of paragraph 2 may be
taxed in that other State.

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

2. For the purposes of this Article

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

2. Vid till�mpningen av denna

artikel och artikel 22 ska den in-
komst som i vardera avtalsslutande
staten �r h�nf�rlig till det fasta
driftst�llet som avses i punkt 1 vara
den inkomst som det kan antas att
driftst�llet skulle ha f�rv�rvat, s�r-
skilt med avseende p� driftst�llets
mellanhavanden med andra delar av
f�retaget, om det hade varit ett
frist�ende f�retag som bedrivit verk-
samhet av samma eller liknande slag
under samma eller liknande villkor,
med beaktande av de funktioner som
utf�rts, tillg�ngar som anv�nts och
risker som f�retaget har tagit genom
det fasta driftst�llet och genom andra
delar av f�retaget.

3. Where, in accordance with

paragraph 2, a Contracting State
adjusts the profits that are at-
tributable to a permanent establish-
ment of an enterprise of one of the
Contracting States and taxes ac-
cordingly profits of the enterprise
that have been charged to tax in the
other State, the other Contracting
State shall, to the extent necessary to
eliminate double taxation on these
profits, make an appropriate adjust-
ment if it agrees with the adjustment
made by the first-mentioned State; if
the other Contracting State does not
so agree, the Contracting States shall
endeavour to eliminate any double
taxation resulting therefrom by
mutual agreement.

3. I fall d� en avtalsslutande stat, i

enlighet med punkt 2, justerar de
inkomster som �r h�nf�rliga till ett
fast driftst�lle f�r ett f�retag med
hemvist i en av de avtalsslutande
staterna och d�rmed beskattar f�re-
taget f�r inkomst som har beskattats
i den andra staten, ska denna andra
avtalsslutande stat, i den utstr�ck-
ning som �r n�dv�ndigt f�r att und-
vika dubbelbeskattning av dessa
inkomster, genomf�ra vederb�rlig
justering om den inst�mmer med den
justering som gjorts av den f�rst-
n�mnda staten. Om den andra avtals-
slutande staten inte inst�mmer ska
de avtalsslutande staterna s�ka un-
danr�ja eventuell dubbelbeskattning
till f�ljd av detta genom �msesidig
�verenskommelse.

4. 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.

4. Ing�r i inkomst av r�relse,

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

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Article 8

Artikel 8

International shipping and air
transport

Internationell sj�- och luftfart

1. Profits of an enterprise of a

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

1. Inkomst som f�rv�rvas av

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

2. The provisions of paragraph 1

shall also apply to profits from the
participation in a pool, a joint busi-
ness or an international operating
agency.

2. Best�mmelserna i punkt 1

till�mpas �ven p� inkomst som
f�rv�rvas genom deltagande i en
pool, ett gemensamt f�retag eller en
internationell driftsorganisation.

Article 9

Artikel 9

Associated enterprises

F�retag med intressegemenskap

1. Where

1. I fall d�:

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

a) ett f�retag i en avtalsslutande

stat direkt eller indirekt deltar i led-
ningen eller kontrollen av ett f�retag
i den andra avtalsslutande staten
eller �ger del i detta f�retags kapital,
eller

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,

b) samma personer direkt eller in-

direkt deltar i ledningen eller kon-
trollen av s�v�l ett f�retag i en av-
talsslutande stat som ett f�retag i den
andra avtalsslutande staten eller �ger
del i b�da dessa f�retags kapital,
iakttas f�ljande.

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
profits which would, but for those
conditions, have accrued to one of
the enterprises, but, by reason of
those conditions, have not so ac-
crued, may be included in the profits
of that enterprise and taxed accord-
ingly.

Om mellan f�retagen i fr�ga om
handelsf�rbindelser eller finansiella
f�rbindelser avtalas eller f�reskrivs
villkor, som avviker fr�n dem som
skulle ha avtalats mellan av varandra
oberoende f�retag, f�r all inkomst,
som utan s�dana villkor skulle ha
tillkommit det ena f�retaget men
som p� grund av villkoren i fr�ga
inte tillkommit detta f�retag, inr�k-
nas i detta f�retags inkomst och be-
skattas i �verensst�mmelse d�rmed.

2. Where a Contracting State

includes in the profits of an enter-
prise of that State and taxes
accordingly profits on which an
enterprise of the other Contracting

2. I fall d� en avtalsslutande stat i

inkomsten f�r ett f�retag i denna stat
inr�knar och i �verensst�mmelse
d�rmed beskattar inkomst, f�r vil-
ken ett f�retag i den andra avtals-

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

slutande staten beskattats i denna
andra stat, samt den s�lunda in-
r�knade inkomsten �r s�dan som
skulle ha tillkommit f�retag i den
f�rstn�mnda staten om de villkor
som avtalats mellan f�retagen hade
varit s�dana som skulle ha avtalats
mellan av varandra oberoende f�re-
tag, ska denna andra stat genomf�ra
vederb�rlig justering av det skatte-
belopp som p�f�rts inkomsten d�r,
under f�ruts�ttning att denna andra
stat anser att justeringen �r ber�tti-
gad. Vid s�dan justering iakttas
�vriga best�mmelser i detta avtal
och de beh�riga myndigheterna i de
avtalsslutande staterna ska vid be-
hov �verl�gga med varandra.

Article 10

Artikel 10

Dividends

Utdelning

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.

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.

2. However, dividends paid by a

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

2. Utdelning fr�n bolag med

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

a) 5 per cent of the gross amount

of the dividends if the beneficial
owner is a company which holds
directly at least 25 per cent of the
capital or controls directly at least 25
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 owner-
ship that would directly result from
a corporate reorganisation, such as a
merger or divisive reorganisation, of

a) 5 procent av utdelningens

bruttobelopp om den som har r�tt till
utdelningen �r ett bolag som direkt
innehar minst 25 procent av kapitalet
eller direkt kontrollerar minst 25
procent av r�stetalet i det utdelande
bolaget under en period om 365
dagar som innefattar den dag d�
utdelningen betalas ut (vid ber�k-
ningen av denna period beaktas inte
f�r�ndringar i �gande som direkt
f�ljer av en omstrukturering, s�som
fusion eller fission av det bolag som
innehar aktierna eller betalar utdel-
ningen),

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the company that holds the shares or
that pays the dividend);

b) 15 per cent of the gross amount

of the dividends in all other cases.

b) 15 procent av utdelningens

bruttobelopp i �vriga fall.

This paragraph shall not affect the

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

Denna punkt ber�r inte bolagets

beskattning f�r den vinst av vilken
utdelningen betalas.

3. The term dividends as used in

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

3. Med uttrycket utdelning f�r-

st�s i denna artikel inkomst av aktier
eller andra r�ttigheter, som inte �r
fordringar, med r�tt till andel i vinst,
samt inkomst av andra andelar i bo-
lag, som enligt lagstiftningen i den
stat d�r det utdelande bolaget har
hemvist vid beskattningen behand-
las p� samma s�tt som inkomst av
aktier.

4. The provisions of paragraphs 1

and 2 shall not apply if the beneficial
owner of the dividends, being a
resident of a Contracting State,
carries on business in the other
Contracting State of which the
company paying the dividends is a
resident through a permanent
establishment situated therein and
the holding in respect of which the
dividends are paid is effectively
connected with such permanent
establishment. In such case the
provisions of Article 7 shall apply.

4. Best�mmelserna i punkterna 1

och 2 till�mpas inte, om den som har
r�tt till utdelningen har hemvist i en
avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande
staten, d�r bolaget som betalar
utdelningen har hemvist, fr�n d�r
bel�get fast driftst�lle, samt den
andel p� grund av vilken utdelningen
betalas �ger verkligt samband med
det fasta driftst�llet. I s�dant fall
till�mpas best�mmelserna i artikel 7.

5. Where a company which is a

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

5. Om bolag med hemvist i en

avtalsslutande stat f�rv�rvar in-
komst fr�n den andra avtalsslutande
staten, f�r denna andra stat inte
beskatta utdelning som bolaget
betalar, utom i den m�n utdelningen
betalas till person med hemvist i
denna andra stat eller i den m�n den
andel p� grund av vilken utdelningen
betalas �ger verkligt samband med
fast driftst�lle i denna andra stat, och
ej heller p� bolagets icke utdelade
vinst ta ut en skatt som utg�r p�
bolagets icke utdelade vinst, �ven
om utdelningen eller den icke
utdelade vinsten helt eller delvis
utg�rs av inkomst som uppkommit i
denna andra stat.

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Article 11

Artikel 11

Interest

R�nta

1. Interest arising in a Contracting

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

1. R�nta som h�rr�r fr�n en

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

2. However, interest arising in a

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

2. R�nta 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
andra avtalsslutande staten f�r
skatten inte �verstiga 5 procent av
r�ntans bruttobelopp.

3. Notwithstanding the provisions

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

3. R�nta som anges i punkt 1 be-

skattas, utan hinder av best�m-
melserna i punkt 2, endast i den
avtalsslutande stat d�r den som har
r�tt till r�ntan har hemvist om n�gon
av f�ljande f�ruts�ttningar �r
uppfylld:

a) the payer or the recipient of the

interest is the Contracting State it-
self, a governmental body or agency,
a political subdivision or a local
authority thereof or the Central Bank
of a Contracting State;

a) den som betalar eller tar emot

r�ntan �r en avtalsslutande stat, ett
offentligr�ttsligt organ eller insti-
tution, en politisk underavdelning
eller lokal myndighet eller central-
banken i en avtalsslutande stat,

b) the interest is paid with respect

to a loan made, guaranteed or in-
sured, or a credit extended, guaran-
teed or insured by an institution of
the other Contacting State with the
objective to promote exports or
development;

b) r�ntan betalas p� grund av ett

l�n givet, garanterat eller f�rs�krat,
eller kredit given, garanterad eller
f�rs�krad, av en institution i den
andra avtalsslutande staten som har
till syfte att fr�mja export eller ut-
veckling,

c) the interest is paid in respect of

an indebtedness arising on the sale
on credit of any merchandise or
industrial, commercial or scientific
equipment to an enterprise of the
other Contracting State.

c) r�ntan betalas med anledning

av skuld som uppkommit vid f�r-
s�ljning p� kredit av varor eller
industriell, kommersiell eller vet-
enskaplig utrustning till ett f�retag i
den andra avtalsslutande staten.

4. The term interest as used in

this Article means income from
debt-claims of every kind, whether
or not secured by mortgage and
whether or not carrying a right to
participate in the debtors profits,
and in particular, income from
government securities and income

4. Med uttrycket r�nta f�rst�s i

denna artikel inkomst av varje slags
fordran, antingen den s�kerst�llts
genom inteckning i fast egendom
eller inte och antingen den medf�r
r�tt till andel i g�lden�rens vinst eller
inte. Uttrycket avser s�rskilt inkomst
av v�rdepapper som utf�rdats av

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from bonds or debentures, including
premiums and prizes attaching to
such securities, bonds or debentures.
Penalty charges for late payment
shall not be regarded as interest for
the purpose of this Article.

staten och inkomst av obligationer
eller debentures, d�ri inbegripet
agiobelopp och vinster som h�nf�r
sig till s�dana v�rdepapper, obliga-
tioner eller debentures. Straffavgift
p� grund av sen betalning anses inte
som r�nta vid till�mpningen av
denna artikel.

5. The provisions of paragraphs 1,

2 and 3 shall not apply if the bene-
ficial owner of the interest, being a
resident of a Contracting State,
carries on business in the other
Contracting State in which the
interest arises through a permanent
establishment situated therein and
the debt-claim in respect of which
the interest is paid is effectively
connected with such permanent
establishment. In such case the
provisions of Article 7 shall apply.

5. Best�mmelserna i punkterna 1,

2 och 3 till�mpas inte om den som
har r�tt till r�ntan har hemvist i en
avtalsslutande stat och bedriver r�-
relse i den andra avtalsslutande sta-
ten, fr�n vilken r�ntan h�rr�r, fr�n
d�r bel�get fast driftst�lle, samt den
fordran f�r vilken r�ntan betalas �ger
verkligt samband med det fasta
driftst�llet. I s�dant fall till�mpas
best�mmelserna i artikel 7.

6. Interest shall be deemed to arise

in a Contracting State when the
payer is 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
establishment in connection with
which the indebtedness on which the
interest is paid was incurred, and
such interest is borne by such
permanent establishment, then such
interest shall be deemed to arise in
the State in which the permanent
establishment is situated.

6. R�nta anses h�rr�ra fr�n en

avtalsslutande stat om utbetalaren �r
en person med hemvist i denna stat.
Om emellertid den person som
betalar r�ntan, antingen han har
hemvist i en avtalsslutande stat eller
inte, i en avtalsslutande stat har ett
fast driftst�lle i samband med vilket
den skuld uppkommit f�r vilken
r�ntan betalas, och r�ntan belastar
det fasta driftst�llet, anses r�ntan
h�rr�ra fr�n den stat d�r det fasta
driftst�llet finns.

7. Where, by reason of a special

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

7. D� p� grund av s�rskilda

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

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tracting State, due regard being had
to the other provisions of this Con-
vention.

ande av �vriga best�mmelser i detta
avtal.

Article 12

Artikel 12

Royalties

Royalty

1. Royalties arising in a Con-

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

1. Royalty som h�rr�r fr�n en

avtalsslutande stat och som betalas
till en person med hemvist i den
andra avtalsslutande staten, f�r be-
skattas i denna andra stat.

2. However, royalties arising in a

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

2. Royalty f�r emellertid beskattas

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 cinemato-
graph films, any patent, trade mark,
design or model, plan, secret for-
mula or process, or for information
concerning industrial, commercial
or scientific experience.

3. Med uttrycket royalty f�r-

st�s i denna artikel varje slags
betalning som tas emot s�som
ers�ttning f�r nyttjandet av eller f�r
r�tten att nyttja upphovsr�tt till
litter�rt, konstn�rligt eller veten-
skapligt verk, h�ri inbegripet bio-
graffilm, patent, varum�rke, m�nster
eller modell, ritning, hemligt recept
eller hemlig tillverkningsmetod
samt f�r upplysning om erfarenhets-
r�n av industriell, kommersiell eller
vetenskaplig natur.

4. The provisions of paragraphs 1

and 2 shall not apply if the beneficial
owner of the royalties, being a resi-
dent of a Contracting State, carries
on business in the other Contracting
State in which the royalties arise
through a permanent establishment
situated therein and the right or
property in respect of which the
royalties are paid is effectively
connected with such permanent
establishment. In such case the
provisions of Article 7 shall apply.

4. Best�mmelserna i punkt 1 och

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

5. Royalties shall be deemed to

arise in a Contracting State when the
payer is a resident of that State.

5. Royalty anses h�rr�ra fr�n en

avtalsslutande stat om utbetalaren �r
en person med hemvist i denna stat.

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Where, however, the person paying
the royalties, whether he is a resident
of a Contracting State or not, has in
a Contracting State a permanent
establishment in connection with
which the liability to pay the
royalties was incurred, and such
royalties are borne by such perma-
nent establishment, then such roy-
alties shall be deemed to arise in the
State in which the permanent estab-
lishment is situated.

Om, emellertid, den person som
betalar royaltyn, antingen han har
hemvist i en avtalsslutande stat eller
inte, i en avtalsslutande stat har fast
driftst�lle i samband varmed skyl-
digheten att betala royaltyn upp-
kommit, och royaltyn belastar det
fasta driftst�llet, anses royaltyn
h�rr�ra fr�n den stat d�r det fasta
driftst�llet finns.

6. Where, by reason of a special

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

6. D� p� grund av s�rskilda

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

Article 13

Artikel 13

Capital gains

Kapitalvinst

1. Gains derived by a resident of a

Contracting State from the alien-
ation of immovable property refer-
red to in Article 6 and situated in the
other Contracting State may be taxed
in that other State.

1. Vinst, som person med hemvist

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

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, including such
gains from the alienation of such a
permanent establishment (alone or
with the whole enterprise), may be
taxed in that other State.

2. Vinst, som ett f�retag i en

avtalsslutande stat f�rv�rvar p�
grund av �verl�telse av l�s egendom
som utg�r del av r�relsetillg�ngarna
i fast driftst�lle, vilket f�retaget har i
den andra avtalsslutande staten, f�r
beskattas i denna andra stat. Det-
samma g�ller vinst p� grund av
�verl�telse av s�dant fast driftst�lle

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

3. Gains that an enterprise of a

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

3. Vinst, som ett f�retag i avtals-

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

4. Gains derived by a resident of a

Contracting State from the alien-
ation of shares or comparable inter-
ests, such as interests in a partner-
ship or trust, deriving more than 50
per cent of their value directly or
indirectly from immovable property,
as defined in Article 6, situated in
the other Contracting State may be
taxed in that other State.

4. Vinst, som en person med

hemvist i en avtalsslutande stat f�r-
v�rvar p� grund av �verl�telse av
andelar eller liknande r�ttigheter,
s�som andelar i handelsbolag eller
stiftelse (trust), vilkas v�rde till
mer �n 50 procent, direkt eller indi-
rekt, kan h�nf�ras till s�dan fast egen-
dom s�som definierad i artikel 6
som �r bel�gen i den andra avtals-
slutande staten, f�r beskattas i denna
andra stat.

5. Gains from the alienation of

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

5. Vinst p� grund av �verl�telse

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

6. Notwithstanding the provisions

of paragraph 5, gains from the
alienation of any property derived by
an individual who has been a
resident of a Contracting State and
who has become a resident of the
other Contracting State, may be
taxed in the first-mentioned State if
the alienation of the property occurs
at any time during the ten years next
following the date on which the
individual has ceased to be a resident
of the first-mentioned State. The
gain so taxed shall not include the
gain, if any, that accrues during the
period during which the individual is
or was a resident of the other
Contracting State.

6. Vinst p� grund av �verl�telse

av tillg�ng, som f�rv�rvas av en
fysisk person som har haft hemvist i
en avtalsslutande stat och som f�tt
hemvist i den andra avtalsslutande
staten, f�r utan hinder av best�m-
melserna i punkt 5 beskattas i den
f�rstn�mnda staten, om �verl�telsen
sker vid n�got tillf�lle under de tio �r
som f�ljer n�rmast efter den tidpunkt
d� den fysiska personen har upph�rt
att ha hemvist i den f�rstn�mnda
staten. S�dan vinst ska dock inte
inkludera eventuell vinst som har
uppkommit under den tid personen
har haft hemvist i den andra avtals-
slutande staten.

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Article 14

Artikel 14

Income from employment

Inkomst av anst�llning

1. Subject to the provisions of

Articles 15, 17 and 18 salaries, wages
and other similar remuneration
derived by a resident of a
Contracting State in respect of an
employment shall be taxable only in
that State unless the employment is
exercised in the other Contracting
State. If the employment is so
exercised, such remuneration as is
derived therefrom may be taxed in
that other State.

1. Om inte best�mmelserna i

artiklarna 15, 17 och 18 f�ranleder
annat, beskattas l�n och annan lik-
nande ers�ttning som person med
hemvist i en avtalsslutande stat
uppb�r p� grund av anst�llning,
endast i denna stat, s�vida inte
arbetet utf�rs i den andra avtals-
slutande staten. Om arbetet utf�rs i
denna andra stat, f�r ers�ttning som
uppb�rs f�r arbetet beskattas d�r.

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:

2. Utan hinder av best�mmelserna

i punkt 1 beskattas ers�ttning, som
person med hemvist i en avtals-
slutande stat uppb�r f�r arbete i den
andra avtalsslutande staten, endast i
den f�rstn�mnda staten, om:

a) the recipient is present in the

other State for a period or periods
not exceeding in the aggregate 183
days in any twelve month period
commencing or ending in the fiscal
year concerned, and

a) mottagaren vistas i den andra

staten under tidsperiod eller tidspe-
rioder som sammanlagt inte �ver-
stiger 183 dagar under en tolvm�-
nadersperiod som b�rjar eller slutar
under beskattnings�ret i fr�ga,

b) the remuneration is paid by, or

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

b) ers�ttningen betalas av arbets-

givare som inte har hemvist i den
andra staten eller p� dennes v�gnar,
och

c) the remuneration is not borne

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

c) ers�ttningen inte belastar fast

driftst�lle som arbetsgivaren har i
den andra staten.

3. Notwithstanding the preceding

provisions of this Article and Article
1, remuneration derived by an indi-
vidual, whether a resident of a Con-
tracting State or not, in respect of an
employment, as a member of the
regular complement of a ship or
aircraft, that is exercised aboard a
ship or aircraft operated in inter-
national traffic by an enterprise of a
Contracting State shall be taxable
only in that Contracting State.
Where, however, such remuneration
is derived by a resident of the other
Contracting State, it may also be
taxed in that other State.

3. Utan hinder av f�reg�ende

best�mmelser i denna artikel och
artikel 1 ska ers�ttning som en fysisk
person oavsett om personen har
hemvist i en avtalsslutande stat eller
inte uppb�r f�r arbete i anst�llning
som medlem i bes�ttningen ombord
p� skepp eller luftfartyg som ett
f�retag i en avtalsslutande stat an-
v�nder i internationell trafik, beskat-
tas endast i denna stat. I fall d� s�dan
ers�ttning emellertid uppb�rs av en
person med hemvist i den andra av-
talsslutande staten, f�r ers�ttningen
beskattas �ven i denna andra stat.

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Article 15

Artikel 15

Directors fees

Styrelsearvode

Directors fees and other similar

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

Styrelsearvode och annan lik-

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

Article 16

Artikel 16

Entertainers and sportspersons

Artister och sportut�vare

1. Notwithstanding the provisions

of Article 14, income derived by a
resident of a Contracting State as an
entertainer, such as a theatre, motion
picture, radio or television artiste, or
a musician, or as a sportsperson,
from that residents personal activi-
ties as such exercised in the other
Contracting State, may be taxed in
that other State.

1. Utan hinder av best�mmelserna

i artikel 14 f�r inkomst, som person
med hemvist i en avtalsslutande stat
f�rv�rvar genom sin personliga
verksamhet i den andra avtalsslut-
ande staten i egenskap av artist,
s�som teater- eller filmsk�despelare,
radio- eller televisionsartist eller
musiker, eller i egenskap av sport-
ut�vare, beskattas i denna andra stat.

2. Where income in respect of

personal activities exercised by an
entertainer or a sportsperson acting
as such accrues not to the entertainer
or sportsperson but to another
person, that income may, notwith-
standing the provisions of Article
14, be taxed in the Contracting State
in which the activities of the
entertainer or sportsperson are
exercised.

2. I fall d� inkomst genom per-

sonlig verksamhet som artist eller
sportut�vare bedriver i denna egen-
skap inte tillfaller artisten eller sport-
ut�varen sj�lv utan annan person, f�r
denna inkomst, utan hinder av
best�mmelserna i artikel 14, beskat-
tas i den avtalsslutande stat d�r
artisten eller sportut�varen bedriver
verksamheten.

Article 17

Artikel 17

Pensions, annuities and similar
payments

Pension, livr�nta och liknande
betalningar

1. Pensions and other similar

remuneration (including annuities)
arising in a Contracting State and
disbursements under the Social
Security legislation of a Contracting
State, paid to a resident of the other
Contracting State may be taxed in
the first-mentioned Contracting
State.

1. Pension och annan liknande

ers�ttning (inklusive livr�nta) som
h�rr�r fr�n en avtalsslutande stat
samt utbetalningar enligt socialf�r-
s�kringslagstiftningen i en avtals-
slutande stat, som betalas till en
person med hemvist i den andra
avtalsslutande staten, f�r beskattas i
den f�rstn�mnda staten.

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2. The term annuity means a

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

2. Med uttrycket livr�nta f�rst�s

ett fastst�llt belopp, som utbetalas
periodiskt p� fastst�llda tider under
en persons livstid eller under an-
given eller fastst�llbar tidsperiod
och som utg�r p� grund av f�rplikt-
else att verkst�lla dessa utbetal-
ningar som ers�ttning f�r d�remot
fullt svarande vederlag i pengar eller
pengars v�rde.

Article 18

Artikel 18

Government service

Offentlig tj�nst

1. a) Salaries, wages and other

similar remuneration, other than
income to which Article 17 applies,
paid by a Contracting State or a
political subdivision or a local
authority thereof to an individual in
respect of services rendered to that
State or subdivision or authority
shall be taxable only in that State.

1. a) L�n och annan liknande er-

s�ttning, med undantag f�r s�dan
inkomst som avses i artikel 17, som
betalas av en avtalsslutande stat, en
av dess politiska underavdelningar
eller lokala myndigheter till fysisk
person p� grund av arbete som
utf�rts i denna stats, underavdel-
nings eller myndighets tj�nst, be-
skattas endast i denna stat.

b) However, such salaries, wages

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

b) S�dan l�n och annan liknande

ers�ttning beskattas emellertid en-
dast i den andra avtalsslutande staten
om arbetet utf�rs i denna andra stat
och personen i fr�ga har hemvist i
denna stat och:

(i) is a national of that State; or

1) �r medborgare i denna stat,

eller

(ii) did not become a resident of

that State solely for the purpose of
rendering the services.

2) inte fick hemvist i denna stat

uteslutande f�r att utf�ra arbetet,

2. The provisions of Article 14, 15

and 16 shall apply to salaries, wages,
and other similar remuneration in
respect of services rendered in
connection with a business carried
on by a Contracting State or a polit-
ical subdivision or a local authority
thereof.

2. Best�mmelserna i artiklarna 14,

15 och 16 till�mpas p� l�n och annan
liknande ers�ttning som betalas p�
grund av arbete som utf�rts i sam-
band med r�relse som bedrivs av en
avtalsslutande stat, en av dess poli-
tiska underavdelningar eller lokala
myndigheter.

Article 19

Artikel 19

Students

Studerande

1. Payments which a student or

business apprentice who is or was
immediately before visiting a Con-

1. Studerande eller aff�rsprakti-

kant som har eller omedelbart f�re
vistelsen i en avtalsslutande stat

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

hade hemvist i den andra avtalsslut-
ande staten och som vistas i den
f�rstn�mnda staten uteslutande f�r
sin utbildning eller praktik, beskattas
inte i denna stat f�r belopp som han
erh�ller f�r sitt uppeh�lle, sin
undervisning eller praktik, om be-
loppen h�rr�r fr�n k�lla utanf�r
denna stat.

2. In respect of grants, scholar-

ships and other similar remuneration
and remuneration from employment
not covered by paragraph 1, a
student or business apprentice refer-
red to in paragraph 1 shall, in
addition, be entitled during such
education or training to the same
exemptions, reliefs or reductions in
respect of taxes available to resi-
dents of the Contracting State which
he is visiting.

2. S�vitt avser bidrag, stipendier

och liknande ers�ttningar, samt er-
s�ttning f�r anst�llning som inte
omfattas av punkt 1, ska en stude-
rande eller aff�rspraktikant som
avses i n�mnda punkt, under tiden
f�r s�dan utbildning eller praktik,
dessutom vara ber�ttigad till samma
befrielser, l�ttnader eller f�rm�ner
vid beskattningen som g�ller f�r en
person med hemvist i den stat d�r
den studerande eller aff�rspraktikan-
ten vistas.

Article 20

Artikel 20

Other income

Annan inkomst

1. Items of income of a resident of

a Contracting State, wherever
arising, not dealt with in the fore-
going Articles of this Convention
shall be taxable only in that State.

1. Inkomst som person med hem-

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

2. The provisions of paragraph 1

shall not apply to income, other than
income from immovable property as
defined in paragraph 2 of Article 6,
if the recipient of such income, being
a resident of a Contracting State,
carries on business in the other
Contracting State through a perma-
nent establishment situated therein
and the right or property in respect
of which the income is paid is
effectively connected with such
permanent establishment. In such
case the provisions of Article 7 shall
apply.

2. Best�mmelserna i punkt 1

till�mpas inte p� inkomst, med un-
dantag f�r inkomst av fast egendom
som avses i artikel 6 punkt 2, om
mottagaren av inkomsten har hem-
vist i en avtalsslutande stat och
bedriver r�relse i den andra avtals-
slutande staten fr�n d�r bel�get fast
driftst�lle samt den r�ttighet eller
egendom i fr�ga om vilken inkom-
sten betalas �ger verkligt samband
med det fasta driftst�llet. I s�dant fall
till�mpas best�mmelserna i artikel 7.

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Article 21

Artikel 21

Capital

F�rm�genhet

1. Capital represented by immov-

able property referred to in Article 6,
owned by a resident of a Contracting
State and situated in the other Con-
tracting State, may be taxed in that
other State.

1. F�rm�genhet best�ende av

s�dan fast egendom som avses i
artikel 6, vilken person med hemvist
i en avtalsslutande stat innehar och
vilken �r bel�gen i den andra
avtalsslutande staten f�r beskattas i
denna andra stat.

2. Capital represented by movable

property forming part of the business
property of a permanent establish-
ment which an enterprise of a Con-
tracting State has in the other
Contracting State may be taxed in
that other State.

2. F�rm�genhet best�ende av l�s

egendom, som utg�r del av r�relse-
tillg�ngarna i fast driftst�lle som en
person med hemvist i en avtals-
slutande stat har i den andra avtals-
slutande staten, f�r beskattas i denna
andra stat.

3. Capital of an enterprise of a

Contracting State that operates ships
or aircraft in international traffic
represented by such ships or aircraft,
and by movable property pertaining
to the operation of such ships or
aircraft, shall be taxable only in that
State.

3. F�rm�genhet best�ende av

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

4. All other elements of capital of

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

4. Alla andra slag av f�rm�genhet

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

Article 22

Artikel 22

Elimination of double taxation

Undvikande av dubbelbeskattning

Double taxation shall be elimi-

nated as follows:

Dubbelbeskattning ska undan-

r�jas p� f�ljande s�tt:

1. In Slovenia:

1. I Slovenien:

a) Where a resident of Slovenia

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

a) Om en person med hemvist i

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

(i) as deduction from the tax on

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

1) fr�n personens skatt p� inkom-

sten avr�kna ett belopp motsvarande
den skatt som erlagts i Sverige p�
inkomsten,

(ii) as a deduction from the tax on

the capital of that resident, an

2) fr�n personens skatt p� f�r-

m�genheten avr�kna ett belopp mot-

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amount equal to the capital tax paid
in Sweden.

svarande den skatt som erlagts i
Sverige p� f�rm�genheten.

Such deduction in either case shall

not, however, exceed that part of the
income tax or capital tax, as com-
puted before the deduction is given,
which is attributable, as the case may
be, to the income or the capital
which may be taxed in Sweden.

Avr�kningsbeloppet ska emeller-

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

b) Where in accordance with any

provision of the Convention income
derived or capital owned by a resi-
dent of Slovenia is exempt from tax
in Slovenia, Slovenia may never-
theless, in calculating the amount of
tax on the remaining income or
capital of such resident, take into
account the exempted income or
capital.

b) I fall d� en person med hemvist

i Slovenien f�rv�rvar inkomst eller
innehar f�rm�genhet som i enlighet
med best�mmelserna i detta avtal �r
undantagen fr�n beskattning i Slo-
venien, f�r Slovenien vid fastst�l-
lande av skatten p� �vrig inkomst
eller f�rm�genhet beakta den in-
komst eller f�rm�genhet som undan-
tagits fr�n beskattning i Slovenien.

2. In Sweden:

2. I Sverige:

a) Where a resident of Sweden

derives income which under the laws
of Slovenia and in accordance with
the provisions of this Convention
may be taxed in Slovenia, Sweden
shall allow subject to the pro-
visions of the laws of Sweden
concerning credit for foreign tax (as
they may be amended from time to
time without changing the general
principle hereof) as a deduction
from the tax on such income, an
amount equal to the Slovenian tax
paid in respect of such income.

a) Om en person med hemvist i

Sverige f�rv�rvar inkomst som en-
ligt lagstiftning i Slovenien och i
enlighet med best�mmelserna i detta
avtal f�r beskattas i Slovenien, ska
Sverige med beaktande av best�m-
melserna i svensk lagstiftning
betr�ffande avr�kning av utl�ndsk
skatt (�ven i den lydelse de fram-
ledes kan f� genom att �ndras utan
att den allm�nna princip som anges
h�r �ndras) fr�n den svenska
skatten p� inkomsten avr�kna ett
belopp motsvarande den skatt i
Slovenien som erlagts p� inkomsten.

b) Where a resident of Sweden

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

b) Om en person med hemvist i

Sverige f�rv�rvar inkomst som i
enlighet med detta avtal beskattas
endast i Slovenien, f�r Sverige, vid
fastst�llande av skattesatsen f�r
svensk progressiv skatt beakta den
inkomst som ska beskattas endast i
Slovenien.

c) Notwithstanding the provisions

of sub-paragraph a) of this para-
graph, dividends paid by a company
which is a resident of Slovenia 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

c) Utan hinder av best�mmelserna

i punkt a) i denna punkt �r utdelning
fr�n bolag med hemvist i Slovenien
till bolag med hemvist i Sverige
undantagen fr�n svensk skatt enligt
best�mmelserna i svensk lag om
skattebefrielse f�r utdelning som er-
h�lles av svenska bolag fr�n dotter-
bolag utomlands.

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to Swedish companies by companies
abroad.

Article 23

Artikel 23

Non-discrimination

F�rbud mot diskriminering

1. 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, in particular
with respect to residence, are or may
be subjected. This provision shall,
notwithstanding the provisions of
Article 1, also apply to persons who
are not residents of one or both of the
Contracting States.

1. Medborgare i en avtals-

slutande stat ska inte i den andra
avtalsslutande staten bli f�rem�l f�r
beskattning eller d�rmed samman-
h�ngande krav som �r av annat slag
eller mer tyngande �n den be-
skattning och d�rmed samman-
h�ngande krav som medborgare i
denna andra avtalsslutande stat
under samma f�rh�llanden, s�rskilt
s�vitt avser hemvist, �r eller kan bli
underkastade. Utan hinder av be-
st�mmelserna i artikel 1 till�mpas
denna best�mmelse �ven p� per-
soner som inte har hemvist i en av-
talsslutande stat eller i b�da avtals-
slutande staterna.

2. 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. This provision
shall not be construed as obliging a
Contracting State to grant to resi-
dents 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.

2. Beskattningen av fast drift-

st�lle, som ett f�retag i en avtals-
slutande stat har i den andra avtals-
slutande staten, ska i denna andra
stat inte vara mindre f�rdelaktig �n
beskattningen av f�retag i denna
andra stat, som bedriver verksamhet
av samma slag. Denna best�mmelse
anses inte medf�ra skyldighet f�r en
avtalsslutande stat att medge per-
soner med hemvist i den andra
avtalsslutande staten s�dant person-
ligt avdrag vid beskattningen, s�dan
skattebefrielse eller skatteneds�tt-
ning p� grund av civilst�nd eller
f�rs�rjningsplikt mot familj som
medges personer med hemvist i den
egna staten.

3. Except where the provisions of

paragraph 1 of Article 9, paragraph
7 of Article 11, or paragraph 6 of
Article 12, apply, interest, royalties
and other disbursements paid by an
enterprise of a Contracting State to a
resident of the other Contracting
State shall, for the purpose of
determining the taxable profits of
such enterprise, be deductible under

3. Utom i de fall d� best�mmel-

serna i artikel 9 punkt 1, artikel 11
punkt 7 eller artikel 12 punkt 6
till�mpas, �r r�nta, royalty och annan
betalning fr�n ett f�retag i en avtals-
slutande stat till en person med
hemvist i den andra avtalsslutande
staten avdragsgilla vid best�mman-
det av den beskattningsbara inkom-
sten f�r s�dant f�retag p� samma

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the same conditions as if they had
been paid to a resident of the first-
mentioned State. Similarly, any
debts of an enterprise of a Con-
tracting State to a resident of the
other Contracting State shall, for the
purpose of determining the taxable
capital of such enterprise, be
deductible under the same con-
ditions as if they had been contracted
to a resident of the first-mentioned
State.

villkor som betalning till person med
hemvist i den f�rstn�mnda staten. P�
samma s�tt �r skuld som ett f�retag i
en avtalsslutande stat har till en
person med hemvist i den andra
avtalsslutande staten avdragsgill vid
best�mmandet av s�dant f�retags
beskattningsbara f�rm�genhet p�
samma villkor som skuld till person
med hemvist i den f�rstn�mnda
staten.

4. Enterprises of a Contracting

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

4. F�retag i en avtalsslutande stat,

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

5. The provisions of this Article

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

5. Utan hinder av best�mmelserna

i artikel 2 till�mpas best�mmelserna
i denna artikel p� skatter av varje
slag och beskaffenhet.

Article 24

Artikel 24

Mutual agreement procedure

F�rfarandet vid �msesidig �verens-
kommelse

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
domestic law of those States, present
his case to the competent authority
of the Contracting State of which he
is a resident or, if his case comes
under paragraph 1 of Article 23, to
that of the Contracting State of
which he is a national. The case must
be presented within three years from
the first notification of the action

1. Om en person anser att en

avtalsslutande 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 detta p�verkar hans
r�tt att anv�nda sig av de r�ttsmedel
som finns i dessa staters interna
r�ttsordning, l�gga fram saken f�r
den beh�riga myndigheten i den
avtalsslutande stat d�r personen har
hemvist, eller om fr�ga �r om
till�mpning av artikel 23 punkt 1, i
den avtalsslutande stat d�r han �r
medborgare. Saken ska l�ggas fram

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resulting in taxation not in
accordance with the provisions of
the Convention.

inom tre �r fr�n den tidpunkt d�
personen i fr�ga fick vetskap om den
�tg�rd som givit upphov till beskatt-
ning som strider mot best�mmel-
serna i avtalet.

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
avoidance of taxation which is not in
accordance with the Convention.
Any agreement reached shall be
implemented notwithstanding any
time limits in the domestic law of the
Contracting States.

2. Om den beh�riga myndigheten

finner inv�ndningen grundad men
inte sj�lv kan f� till st�nd en till-
fredsst�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�ffats ska genomf�ras utan hinder
av tidsgr�nser i de avtalsslutande
staternas interna lagstiftning.

3. The competent authorities of

the Contracting States shall en-
deavour to resolve by mutual agree-
ment any difficulties or doubts
arising as to the interpretation or
application of the Convention. They
may also consult together for the
elimination of double taxation in
cases not provided for in the
Convention.

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
avtalet. De kan �ven �verl�gga i
syfte att undanr�ja dubbelbeskatt-
ning i fall som inte omfattas av
avtalet.

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.

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
punkter.

Article 25

Artikel 25

Exchange of information

Utbyte av upplysningar

1. The competent authorities of

the Contracting States shall ex-
change such information as is fore-
seeably relevant for carrying out the
provisions of this Convention or to
the administration or enforcement of
the domestic laws concerning taxes
of every kind and description im-
posed on behalf of the Contracting
States, or of their political sub-
divisions or local authorities, insofar

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
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

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as the taxation thereunder is not
contrary to the Convention. The
exchange of information is not
restricted by Articles 1 and 2.

beskattningen enligt denna lagstift-
ning inte strider mot avtalet. Utbytet
av upplysningar begr�nsas inte av
artiklarna 1 och 2.

2. Any

information

received

under 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
determination of appeals in relation
to the taxes referred to in paragraph
1, or the oversight of the above. Such
persons or authorities shall use the
information only for such purposes.
They may disclose the 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
information may be used for such
other purposes under the laws of
both States and the competent
authority of the supplying State
authorises such use.

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 lag-
stiftningen i denna stat och f�r yppas
endast f�r personer eller myndig-
heter (d�ri inbegripet domstolar och
f�rvaltningsorgan) som fastst�ller,
uppb�r eller driver in de skatter som
�syftas i punkt 1 eller handl�gger
�tal eller �verklagande i fr�ga om
dessa skatter eller som ut�var tillsyn
�ver n�mnda verksamheter. Dessa
personer eller myndigheter f�r
anv�nda upplysningar bara f�r
s�dana �ndam�l. De f�r yppa upplys-
ningarna vid offentlig r�tteg�ng eller
i domstolsavg�randen. Utan hinder
av ovanst�ende f�r upplysningar
som en avtalsslutande stat mottagit
anv�ndas f�r andra �ndam�l n�r
s�dana upplysningar f�r anv�ndas
f�r s�dana andra �ndam�l enligt
lagstiftningen i b�da avtalsslutande
staterna och den beh�riga myndig-
heten i den avtalsslutande stat som
l�mnat upplysningarna till�tit s�dant
anv�ndande.

3. In no case shall the provisions

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

3. Best�mmelserna i punkterna 1

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

a) to carry out administrative

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

a) vidta f�rvaltnings�tg�rder som

avviker fr�n lagstiftning och admi-
nistrativ praxis i denna avtalsslut-
ande stat eller i den andra avtals-
slutande 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;

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,

c) to supply information which

would disclose any trade, business,
industrial, commercial or profes-
sional secret or trade process, or in-
formation, the disclosure of which

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

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would be contrary to public policy
(ordre public).

�verl�mnande skulle strida mot
allm�nna h�nsyn (ordre public).

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 infor-
mation solely because it has no do-
mestic interest in such information.

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
avtalsslutande stat att v�gra l�mna
upplysningar uteslutande d�rf�r att
denna stat inte har n�got eget
intresse av s�dana upplysningar.

5. In no case shall the provisions

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

5. Best�mmelserna i punkt 3

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

Article 26

Artikel 26

Members of diplomatic missions and
consular posts

Medlemmar av diplomatisk beskick-
ning och konsulat

Nothing in this Convention shall

affect the fiscal privileges of mem-
bers of diplomatic missions or
consular posts under the general
rules of international law or under
the provisions of special agreements.

Best�mmelserna i detta avtal

ber�r inte de privilegier vid be-
skattningen som enligt folkr�ttens
allm�nna regler eller best�mmelser i
s�rskilda �verenskommelser till-
kommer medlemmar av diplomatisk
beskickning och konsulat.

Article 27

Artikel 27

Limitations on benefits

Begr�nsning av f�rm�ner

1. Notwithstanding the other pro-

visions of this Convention, a benefit
under this Convention shall not be
granted in respect of an item of
income or capital if it is reasonable
to conclude, having regard to all

1. Utan hinder av �vriga best�m-

melser i detta avtal ska en f�rm�n
enligt avtalet inte ges i fr�ga om en
inkomst eller f�rm�genhetstillg�ng,
om det med h�nsyn till alla relevanta
fakta och omst�ndigheter rimligen

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relevant facts and circumstances,
that obtaining that benefit was one of
the principal purposes of any
arrangement or transaction that
resulted directly or indirectly in that
benefit, unless it is established that
granting that benefit in these cir-
cumstances would be in accordance
with the object and purpose of the
relevant provisions of this Conven-
tion.

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�ndig-
heterna �r f�renligt med de relevanta
best�mmelsernas �ndam�l och syfte
att f�rm�nen ges.

2. Notwithstanding the other pro-

visions of this Convention, where

2. Utan hinder av �vriga best�m-

melser i detta avtal, ska f�r det fall

a) a company that is a resident of

a Contracting State derives its
income primarily from other States

a) bolag med hemvist i en avtals-

slutande stat huvudsakligen f�rv�rv-
ar sina inkomster fr�n andra stater

(i) from activities such as bank-

ing, shipping, financing or insurance
or

1) fr�n bank-, sj�farts-, finans-,

eller f�rs�kringsverksamhet, eller

(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
primarily in other States; and

2) genom att vara huvudkontor,

co-ordination centre eller en lik-
nande enhet som tillhandah�ller
administrativa eller andra tj�nster till
en grupp av bolag som bedriver
r�relse huvudsakligen i andra stater;
och

b) such income would bear a

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

b) s�dan inkomst beskattas v�-

sentligt l�gre enligt lagstiftningen i
denna stat �n inkomster fr�n lik-
nande verksamhet som bedrivs inom
denna stat eller genom att vara
huvudkontor, co-ordination centre
eller liknande enhet som tillhanda-
h�ller administrativa eller andra
tj�nster till en grupp av bolag som
bedriver r�relse i denna stat,

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.

best�mmelserna i detta avtal som
medf�r undantag fr�n eller be-
gr�nsning av beskattningen inte
till�mpas p� inkomst som s�dant bo-
lag f�rv�rvar och inte heller p� ut-
delning som betalas av s�dant bolag.

Article 28

Artikel 28

Entry into force

Ikrafttr�dande

1. Each of the Contracting States

shall notify the other in writing,
through diplomatic channels, of the
completion of the procedures re-

1. De avtalsslutande staterna ska

skriftligen p� diplomatisk v�g un-
derr�tta varandra n�r de �tg�rder
vidtagits som enligt respektive stats

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quired by its law for the entry into
force of this Convention.

lagstiftning kr�vs f�r att detta avtal
ska tr�da i kraft.

2. The Convention shall enter into

force on the thirtieth day after the
receipt of the later of these noti-
fications and shall thereupon have
effect:

2. Avtalet tr�der i kraft den

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

a) in respect of taxes withheld at

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

a) i fr�ga om k�llskatter, p� be-

lopp som betalas eller tillgodof�rs
den 1 januari det kalender�r som
f�ljer n�rmast efter den dag d� av-
talet tr�der i kraft eller senare,

b) in respect of other taxes on

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

b) i fr�ga om andra skatter p�

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

3. Notwithstanding the provisions

of paragraph 2, the provisions of
Article 24

(Mutual

agreement

procedure) and Article 25 (Ex-
change of information) shall have
effect from the date of entry into
force of this Convention, without
regard to the taxable period to which
the matter relates.

3. Utan hinder av best�mmelserna

i punkt 2 ska best�mmelserna i
artikel 24 (F�rfarandet vid �mse-
sidig �verenskommelse) och artikel
25 (Utbyte av upplysningar) till�m-
pas fr�n och med den dag d� avtalet
tr�der i kraft, oavsett vilket beskatt-
nings�r �rendet g�ller.

4. The Convention between the

Socialist Federal Republic of Yugo-
slavia and the Kingdom of Sweden
for the avoidance of double taxation
with respect to taxes on income and
capital, signed at Stockholm on 18th
June 1980 (the prior Convention),
shall cease to have effect between
Slovenia and Sweden with respect to
any tax on the date upon which this
Convention has effect with respect
to that tax in accordance with the
provisions of paragraph 2.

4. Avtalet mellan den Socia-

listiska Federala Republiken Jugo-
slavien och Konungariket Sverige
f�r att undvika dubbelbeskattning
betr�ffande skatter p� inkomst och
f�rm�genhet, undertecknat i Stock-
holm den 18 juni 1980 (det tidigare
avtalet) ska upph�ra att till�mpas
mellan Slovenien och Sverige med
avseende p� varje skatt fr�n och med
den dag d� detta avtal enligt punkt 2
i denna artikel ska till�mpas avse-
ende den aktuella skatten.

5. Notwithstanding the provisions

of paragraphs 2 and 4 and the pro-
visions of Article 17, where, imme-
diately before the entry into force of
this Convention, an individual was
in receipt of payments falling within
paragraphs 1, 2 and 3 of Article 18
of the prior Convention, that individ-

5. Utan hinder av best�mmelserna

i punkterna 2 och 4 och best�mmel-
serna i artikel 17, f�r en fysisk
person som omedelbart f�re avtalets
ikrafttr�dande var mottagare av
s�dana utbetalningar som omfattas
av artikel 18 punkterna 1, 2 och 3 i
det tidigare avtalet, v�lja att best�m-

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ual may make an election that the
provisions of that Article, and not
the provisions of Article 17 of this
Convention, shall continue to apply
to those payments. That election
shall have effect for the year in
which it is made and for subsequent
years unless revoked by the
individual. Where an election has
been so revoked, no further election
under this paragraph may be made.

melserna i sistn�mnda artiklar och
inte best�mmelserna i artikel 17 i
detta avtal, fortfarande ska till�mpas
p� dessa utbetalningar. Detta val ska
g�lla f�r det �r under vilket valet
g�rs och varje d�rp� f�ljande �r
under f�ruts�ttning att valet inte har
�terkallats av personen. N�r ett val
har �terkallats f�r inte ett nytt val
g�ras enligt denna punkt.

Article 29

Artikel 29

Termination

Upph�rande

This Convention shall remain in

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

Detta avtal f�rblir i kraft till dess

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

a) in respect of taxes withheld at

source, for amounts paid or credited
on or after the first day of January of
the calendar year next following the
end of the six-month period;

a) i fr�ga om k�llskatter, p� be-

lopp som betalas eller tillgodof�rs
den 1 januari det kalender�r som
f�ljer n�rmast efter utg�ngen av
sexm�nadersperioden eller senare,

b) in respect of other taxes on in-

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

b) i fr�ga om andra skatter p� in-

komst och p� f�rm�genhet, p� skatt
som p�f�rs f�r beskattnings�r som
b�rjar 1 januari det kalender�r som
f�ljer n�rmast efter utg�ngen av
sexm�nadersperioden eller senare.

IN WITNESS WHEREOF the
undersigned, being duly authorized
thereto, have signed this Conven-
tion.

Till bekr�ftelse h�rav har under-
tecknade, d�rtill vederb�rligen be-
myndigade, undertecknat detta avtal.

DONE at Brussels this 12th day of
May 2021 in duplicate in the English
language.

Som skedde i Bryssel den 12 maj
2021, i tv� exemplar p� engelska
spr�ket.

For the Kingdom of Sweden

F�r Konungariket Sverige

Lars Danielsson

2021:1106

SFS

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7 8 9 0

For the republic of Slovenia

F�r Republiken Slovenien

Iztok Jarc

Protocol

Protokoll

At the moment of signing the
Convention between the Kingdom
of Sweden and the Republic of Slo-
venia for the elimination of double
taxation with respect to taxes on
income and on capital and the
prevention of tax evasion and
avoidance (hereinafter referred to as
the Convention), the Kingdom of
Sweden and the Republic of
Slovenia have agreed that the
following provisions shall form an
integral part of the Convention:

Vid undertecknandet av avtalet
mellan Konungariket Sverige och
Republiken Slovenien f�r undvi-
kande av dubbelbeskattning betr�f-
fande skatter p� inkomst och p�
f�rm�genhet samt f�rhindrande av
skatteflykt och skatteundandragande
(i det f�ljande ben�mnt avtalet)
har Konungariket Sverige och
Republiken Slovenien kommit �ver-
ens om att f�ljande best�mmelser
ska utg�ra en integrerande del av
avtalet:

1. With reference to Article 2:

1. Avseende artikel 2:

It is understood that should Swe-

den in the future introduce a tax on
capital, the Convention shall apply
to such tax. In such case double
taxation shall be eliminated as
follows:

Det �r f�rst�tt att f�r det fallet

Sverige i framtiden inf�r f�rm�-
genhetsskatt, s� ska avtalet vara
till�mpligt p� denna skatt. Dubbel-
beskattning ska i s� fall undanr�jas
enligt f�ljande:

Where a resident of Sweden owns

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

Om en person med hemvist i

Sverige innehar f�rm�genhet, som
enligt best�mmelserna i detta avtal
f�r beskattas i Slovenien, ska
Sverige fr�n skatten p� denna
persons f�rm�genhet avr�kna ett
belopp motsvarande den f�rm�gen-
hetsskatt som erlagts i Slovenien.
Avr�kningsbeloppet ska emellertid
inte �verstiga den del av den svenska
f�rm�genhetsskatten, ber�knad utan
s�dan avr�kning, som bel�per p� den
f�rm�genhet som f�r beskattas i
Slovenien.

2. With reference to Article 8:

2. Avseende artikel 8:

With respect to profits derived by

the air transport consortium Scan-
dinavian Airlines System (SAS), the
provisions of paragraph 1 of Article
8 of the Convention shall apply only
to such part of the profits as corre-
sponds to the participation held in

Best�mmelserna i artikel 8 punkt

1 i avtalet ska betr�ffande inkomst
som f�rv�rvas av luftfartskonsortiet
Scandinavian

Airlines

System

(SAS) endast till�mpas i fr�ga om
den del av inkomsten som motsvarar
den andel i konsortiet som innehas

2021:1106

SFS

1 2 3 4 5 6

7 8 9 0

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

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

3. With reference to Article 11:

3. Avseende artikel 11:

At the time of the signing of the

Convention, the institutions referred
to in subparagraph b) of paragraph 3
of Article 11 of the Convention are:

Vid undertecknande av avtalet �r

de institutioner som avses i artikel
11 punkt 3 b) i avtalet f�ljande:

a) in Slovenia, the Slovenian

Export and Development Bank (SID
Slovenska izvozna in razvojna
banka);

a) i Slovenien, Slovenska export-

och utvecklingsbanken (SID Slo-
venska izvozna in razvojna banka),

b) in Sweden, The Swedish Ex-

port Credit Corporation (AB Svensk
Exportkredit) and The Swedish
Export Credit Agency (Export-
kreditn�mnden).

b) i Sverige, AB Svensk Export-

kredit och Exportkreditn�mnden.

The competent authorities of the

Contacting States may agree on
additional similar institutions to be
covered by subparagraph b) of
paragraph 3 of Article 11 of the
Convention.

De beh�riga myndigheterna i de

avtalsslutande staterna kan komma
�verens om att ytterligare liknande
institutioner ska omfattas av artikel
11 punkt 3 b) i avtalet.

4. With reference to Article 13:

4. Avseende artikel 13:

With respect to gains derived by

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

Best�mmelserna i artikel 13 punkt

3 i avtalet ska betr�ffande inkomst
som f�rv�rvas av luftfartskonsortiet
Scandinavian

Airlines

System

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

5. With reference to Article 21:

5. Avseende artikel 21:

With respect to capital owned by

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

Best�mmelserna i artikel 21 punkt

3 i avtalet ska betr�ffande f�rm�gen-
het som innehas av luftfartskon-
sortiet Scandinavian Airlines Sys-
tem (SAS) endast till�mpas i fr�ga
om den del av f�rm�genheten som
motsvarar den andel i konsortiet som
innehas av SAS Sverige AB, den
svenske del�garen i SAS.

IN WITNESS WHEREOF the
undersigned, being duly authorized
thereto, have signed this Protocol.

Till bekr�ftelse h�rav har under-
tecknade, d�rtill vederb�rligen be-
myndigade,

undertecknat

detta

protokoll.

2021:1106

SFS

1 2 3 4 5 6

7 8 9 0

DONE at Brussels this 12th day of
May 2021 in duplicate in the English
language.

Som skedde i Bryssel den 12 maj
2021, i tv� exemplar p� engelska
spr�ket.

For the Kingdom of Sweden

F�r Konungariket Sverige

Lars Danielsson

For the republic of Slovenia

F�r Republiken Slovenien

Iztok Jarc

2021:1106

;

Viktiga lagar inom skatterätten

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

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SFS 2021:1106 Lag om skatteavtal mellan Sverige och Slovenien

Viktiga lagar inom skatterätten

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