Avtal jämte protokoll med Polen för undvikande av dubbelbeskattning beträffande skatter på inkomst och förmögenhet, Stockholm den 5 juni 1975, SÖ 1977:7
Sveriges överenskommelser
med främmande makter
SÖ 1977:7
Nr 7
Avtal jämte protokoll med Polen för undvikande av dub
belbeskattning beträffande skatter på inkomst och förmö
genhet. Stockholm den 5 juni 1975
A rtik e l 25 p u n k t 2 i a v ta le t ä n d ra d e s g en o m sk riftv ä x lin g d e n 15 o c h 19 m a rs 1976. R eg erin g e n b e s lö t d e n 23 ju n i 1976 a tt ra tific e ra . R a tifik a tio n s in s tru m e n te n u tv ä x la d e s i W a rs z a w a d e n 18 fe b ru a ri 1977^ A v ta le t tr ä d d e i k ra ft sa m m a dag.
2(Ö v e rsä ttn in g ')
Convention between the Government of the Avtal mellan Konungariket Sveriges rege
Kingdom o f Sweden and the Government ring och Folkrepubliken Polens regering för
o f the Polish People’s Republic for the avoi- undvikande av dubbelbeskattning beträff
dance o f double taxation with respect to ande skatter på inkomst och förmögenhet
taxes on income and capital
T h e G o v e rn m e n t o f th e K in g d o m o f K o n u n g a rik e t Sveriges re g e rin g o c h F o lk S w eden a n d th e G o v e rn m e n t o f th e P o lish re p u b lik e n P o le n s re g e rin g h a r, fö ra n le d d a P eo p le s R e p u b lic, d e sirin g to f u r th e r de- av ö n sk a n a tt y tte rlig a re u tv e c k la o c h u n v elo p a n d fa c ilita te th e ir e c o n o m ic relatio n - d e rlä tta sin a e k o n o m isk a fö rb in d e ls e r, b e ships, h a v é d ecid e d to c o n c lu d e a C o n v e n slu ta t a tt in g å e tt a v ta l f ö r u n d v ik a n d e av tio n fo r th e a v o id a n c e o f d o u b le ta x a tio n d u b b e lb e s k a ttn in g b e tr ä ffa n d e s k a tte r p å in w ith re sp e c t to ta x e s o n in co m e a n d cap ital, k o m s t o ch fö rm ö g e n h e t o c h ö v e re n s k o m m it h av é a g re e d as fo llo w s: om fö lja n d e :
A rtic le 1 A rtik e l 1 P ersonal S co p e P erso n er so m o m fa tta s av a vta let T h is C o n v e n tio n sh a ll a p p ly to perso n s D e tta a v ta l tillä m p a s p å p e rs o n e r som w h o a re re sid e n ts o f o n e o r b o th o f th e h a r h em v ist i en a v ta lsslu ta n d e s ta t eller i C o n tra c tin g S tates. b å d a sta te rn a .
A rtic le 2 A rtik e l 2 T a x e s C o v e re d S k a tte r so m o m fa tta s a v a vta let 1. T h is C o n v e n tio n shall a p p ly to taxes 1. D e tta a v ta l tillä m p a s p å s k a tte r p å in o n in co m e an d o n c a p ita l im p o se d o n be- k o m s t o ch fö rm ö g e n h e t, so m u tta g e s a v e n h a lf o f each C o n tra c tin g S tate o r o f its v a r av de a v ta lsslu ta n d e sta te rn a , dess p o li p o litical su b d iv isio n s o r lo c a l a u th o ritie s, tisk a u n d e ra v d e ln in g a r e lle r lo k a la m y n d ig irresp ectiv e o f th e m a n n e r in w h ic h th ey h e te r, o b e ro e n d e a v sä tte t p å v ilk et s k a t a re levied. te rn a u ttag es. 2. T h e re shall be re g a rd e d as tax es o n 2. M e d s k a tte r p å in k o m st o c h f ö r m ö in co m e a n d o n c a p ita l all tax es im p o se d on g e n h e t fö rstå s a lla sk a tte r, so m u tg å r p å in to ta l in co m e. o n to ta l c a p ita l, o r o n elem en ts k o m s t e lle r fö rm ö g e n h e t i dess h e lh e t eller o f in co m e o r o f c a p ita l, in clu d in g taxes p å d e la r a v in k o m st e lle r fö rm ö g e n h e t, d ä ri o n g ains fro m th e a lie n a tio n o f m o v ab le o r in b e g rip n a s k a tte r p å v in s t g e n o m ö v e rlå im m o v ab le p ro p e rty , as w ell as tax es on telse av lö s e lle r fa s t e g e n d o m s a m t sk a tte r ca p ita l a p p re c ia tio n . p å v ärd esteg rin g . 3. T h e existing tax es to w h ic h th e C o n 3. D e fö r n ä rv a r a n d e u tg å e n d e sk a tte r, v en tio n shall a p p ly are: p å v ilk a a v ta le t tillä m p a s ä r: a) In P o la n d : a) B e trä ffa n d e P o le n : 1. th e in co m e ta x ( p o d a te k d o c h o d o - 1) in k o m stsk a tte n ( p o d a te k d o ch o w y): d o w y ); 2. th e ta x o n w ages o r salarie s ( p o d a te k 2) lö n e s k a tte n (p o d a te k o d w yn a g ro d o d tvy n a g ro d zen ); zeit);
and
3. the su rc h a rg e on th e in co m e ta x o r 3) tillä g g ssk a tte n till in k o m stsk a tte n o n th e ta x o n w ages o r salarie s ( p o d a te k e lle r lö n e s k a tte n (p o d a te k w y ro w n a w c z y ). w yro w n a w czy)', ' Översättning enligt den i prop. 1975/76:212 in tagna texten.
3b) I n S w eden: b) B e trä ffa n d e Sverige: 1. th e S ta te in co m e ta x , in c lu d in g 1) d en statlig a in k o m stsk a tte n , sjö sa ilo rs’ ta x a n d c o u p o n ta x ; m a n s sk a tte n o ch k u p o n g s k a tte n d ä ri in b e g rip n a ; 2. th e ta x o n th e u n d is trib u te d p ro fits 2) e rs ä ttn in g ssk a tte n o c h u ts k iftn in g s o f c o m p a n ie s a n d th e ta x o n d is trib u tio n s k a tte n ; in c o n n e c tio n w ith re d u c tio n o f sh a re c a p ita l o r th e w in d in g -u p o f a c o m p a n y ; 3. th e ta x o n p u b lic e n te rta in e rs ; 3) b ev illn in g sav g iften f ö r vissa o ff e n t lig a fö re stä lln in g a r; 4. th e c o m m u n a l in co m e ta x ; an d 4) d e n k o m m u n a la in k o m stsk a tte n ; sa m t 5 .. th e S ta te c a p ita l ta x ; 5) d e n sta tlig a fö rm ö g e n h e tssk a tte n . 4. T h e C o n v e n tio n shall also a p p ly to a n y 4. D e tta a v ta l tillä m p a s ä v e n p å sk a tte r id e n tic a l o r su b s ta n tia lly sim ila r tax es w hich a v sa m m a eller i h u v u d sa k lik a rta t slag, are im p o se d a fte r th e d a te o f sig n a tu re o f som e fte r u n d e rte c k n a n d e t av a v ta le t u t th is C o n v e n tio n in a d d itio n to , o r in p lace tag es vid sid a n av e lle r i stä lle t fö r d e o v a n of, th e e x istin g tax es. T h e c o m p e te n t a u th o - n ä m n d a sk a tte rn a . D e b e h ö rig a m y n d ig h e rities o f th e C o n tra c tin g S tates sh a ll n o tify te r n a i de a v ta lsslu ta n d e s ta te rn a sk all m e d to e a c h o th e r a n y s u b s ta n tia l c h an g es w h ic h d e la v a ra n d r a d e v ä se n tlig a ä n d rin g a r som h av é b e e n m a d e in th e ir resp ectiv e ta x a tio n sk e tt i resp ek tiv e sk a tte la g stiftn in g . law s.
A rtic le 3 A rtik e l 3 G en era l D e fin itio n s A llm ä n n a d e fin itio n e r 1. In th is C o n v e n tio n , unless th e c o n te x t 1. D ä r ick e sa m m a n h a n g e t fö ra n le d e r o th e rw ise re q u ire s: a n n a t, h a r i d e tta a v ta l fö lja n d e u ttry c k n e d a n a n g iv e n b ety d else: a) th e te rm s “ a C o n tra c tin g S ta te ” a n d a) U ttry c k e n ” e n a v ta lsslu ta n d e s ta t” “ th e o th e r C o n tra c tin g S ta te ” m e a n th e o ch ” d e n a n d ra a v ta lsslu ta n d e s ta te n ” å sy f P o lish P e o p le ’s R e p u b lic o r th e K in g d o m o f ta r F o lk re p u b lik e n P o le n e lle r K o n u n g a ri S w eden, as th e c o n te x t req u ires; k e t Sverige, a llte f te r so m sa m m a n h a n g e t k räv er. b ) th e te r m “ p e rs o n ” co m p rises a n in- b) U ttr y c k e t ” p e rs o n ” in b e g rip e r e n fy d iv id u a l, a c o m p a n y a n d a n y o th e r b o d y o f sisk p e rso n , b o la g o c h v a rje a n n a n s a m m a n p e rso n s; slu tn in g av p e rs o n e r. c) th e te r m “ c o m p a n y ” m e a n s a n y b o d y c) U ttr y c k e t ” b o la g ” å s y fta r v a rje slag c o rp o r a te o r a n y e n tity w h ich is tre a te d as av ju rid isk p e rso n e lle r v a rje su b je k t, so m i a b o d y c o rp o r a te fo r ta x p u rp o se s; b e sk a ttn in g sh ä n se e n d e b e h a n d la s såso m ju rid isk p erso n . d) th e te rm s “ e n te rp rise o f a C o n tra c tin g d) U ttr y c k e n ” fö re ta g i e n a v ta lsslu ta n d e S ta te ” a n d “ e n te rp ris e o f th e o th e r C o n s ta t” o c h ” fö re ta g i d e n a n d ra av ta lsslu tra c tin g S ta te ” m e a n resp ectiv ely a n e n te r ta n d e sta te n ” å s y fta r e tt fö re ta g so m b e d rip rise c a rr ie d o n b y a re s id e n t o f a C o n ves av p e rs o n m e d h em v ist i e n a v ta lsslu tra c tin g S ta te a n d a n e n te rp rise c a rrie d on ta n d e sta t, re sp e k tiv e e tt fö re ta g , so m b e d riby a re s id e n t o f th e o th e r C o n tra c tin g S tate; ves av p e rs o n m e d h em v ist i d en a n d ra a v ta lsslu ta n d e staten . e) th e te rm “ c o m p e te n t a u th o r ity ” m ean s: e) U ttr y c k e t ” b e h ö rig m y n d ig h e t” å s y f ta r , — in P o la n d — th e M in iste r o f F in a n c e i P o le n , fin a n sm in is te rn e lle r h a n s b e fu llo r h is a u th o riz e d re p re se n ta tiv e ; m ä k tig a d e o m b u d , o ch
I t —770706
4— in S w ed en — th e M in iste r o f F in a n c e o r i Sverige, fin a n sm in is te rn e lle r h a n s beh is a u th o riz e d re p re se n ta tiv e ; fu llm ä k tig a d e o m b u d . f) th e te rm “ n a tio n a ls ” m e a n s all in d i- f) U ttr y c k e t ” m e d b o rg a re ” å s y fta r fy v id u a ls h a v in g th e n a tio n a lity o f a C o n - sisk a p e rs o n e r so m ä r m e d b o rg a re i e n a v tra c tin g S ta te a n d all leg al p e rs o n s o r o th e r ta lsslu ta n d e s ta t o ch ju rid is k a p e rs o n e r eller e n titie s c re a te d u n d e r th e la w in fo rc e in a a n d ra s u b je k t so m b ild a ts e n lig t g ä lla n d e C o n tra c tin g S tate; lag i en a v ta lsslu ta n d e stat. g) th e te r m “ in te rn a tio n a l tr a ffic ” m ean s g) U ttr y c k e t ” in te rn a tio n e ll tr a f ik ” å sy f a n y tr a n s p o rt p e rfo rm e d b y a ship, a irc ra ft, t a r v a rje tr a n s p o r t u tf ö r d a v fa r ty g eller ra il-tra n s p o rt v eh icle o r r o a d - tra n s p o rt ve- lu ftfa rty g e lle r jä rn v ä g s- e lle r lan d sv ä g sfo rh ic le b ein g o p e ra te d b y a n e n te rp rise w hose d o n , so m a n v ä n d e s a v fö re ta g so m h a r sin p la c e o f effectiv e m a n a g e m e n t is situ a te d v e rk lig a le d n in g i e n a v ta lsslu ta n d e stat, in a C o n tra c tin g S tate, e x c e p t f o r th e cases u to m i fall d å a n v ä n d n in g e n a v e tt fa rty g , w h e re th e use o f a ship, a ir c ra ft o r vehicle lu f tfa r ty g eller fo r d o n b e g rä n s a ts u te s lu is c o n fin e d so lely to p lace s w ith in th e o th e r ta n d e till p la ts e r i d e n a n d r a a v ta lsslu ta n d e C o n tra c tin g S tate. staten . 2. A s re g a rd s th e a p p lic a tio n o f th is C o n - 2. D å e n a v ta lsslu ta n d e s ta t tillä m p a r v e n tio n by a C o n tra c tin g S ta te an y te rm n o t d e tta a v ta l anses, så v id a ic k e s a m m a n o th erw ise d e fin e d sh all, unless th e c o n te x t h a n g e t f ö r a n le d e r a n n a t, v a rje d ä r i f ö r e o th e rw ise re q u ire s, h a v é th e m e a n in g k o m m a n d e u ttry c k , v a rs in n e b ö rd ic k e a n w h ic h it h as u n d e r th e law s o f th a t C o n givits sä rsk ilt, h a d e n b ety d else, so m u ttry c tra c tin g S ta te re la tin g to th e tax es w hich k e t h a r en lig t d e n sta te n s la g s tiftn in g r ö a re th e su b je c t o f this C o n v e n tio n . ra n d e så d a n a s k a tte r, so m o m fa tta s a v a v ta let.
A rtic le 4 A rtik e l 4 F isca l D o m ic ile S k a tte rä ttslig t h e m v is t 1. F o r th e p u rp o s e s o f th is C o n v e n tio n , 1. V id tillä m p n in g e n a v d e tta a v ta l f ö r th e te rm “ re s id e n t o f a C o n tra c tin g S ta te ” stås m e d u ttry c k e t ” p e rs o n m e d h e m v ist i m e a n s a n y p e rs o n w h o , u n d e r th e law o f e n a v ta lsslu ta n d e s ta t” v a rje p e rs o n , som th a t S tate, is liab le to ta x a tio n th e re in by en lig t la g s tiftn in g e n i d e n n a s ta t ä r s k a tt re a s o n o f h is d o m icile, resid en ce, p la c e o f sk y ld ig d ä r p å g ru n d av h em v ist, b o s ä tt m a n a g e m e n t o r a n y o th e r c rite rio n o f a nin g , p la ts f ö r fö re ta g sle d n in g e lle r v a rje sim ila r n a tu re , ex clu d in g , h o w ev er, p e rso n s a n n a n lik n a n d e o m s tä n d ig h e t. U ttr y c k e t in w h o a re liab le to ta x a tio n in th a t S tate b e g rip e r d o c k ej p e rs o n so m ä r sk a ttsk y ld ig o n ly in re s p e c t o f in c o m e fr o m so u rces i d e n n a a v ta lsslu ta n d e s ta t e n d a s t f ö r in situ a te d in th a t S tate o r c a p ita l situ a te d k o m s t f r å n k ä lla i d e n n a s ta t e lle r f ö r m ö th e re in . g e n h e t b e lä g e n d ä r. 2. W h e re b y re a s o n o f th e p ro v isio n s o f 2. D å p å g ru n d a v b e stä m m e lse rn a i p a ra g r a p h 1 a n in d iv id u a l is a re s id e n t o f p u n k t 1 fysisk p e rs o n h a r h e m v ist i b å d a b o th C o n tra c tin g S tates, th e n th is case a v ta lsslu ta n d e s ta te rn a fastställes h a n s h e m sh a ll b e d e te rm in e d in a c c o rd a n c e w ith th e vist e n lig t fö lja n d e re g le r: fo llo w in g ru les: a) H e shall be d e e m e d to b e a re sid e n t a) H a n anses h a h e m v ist i d en av ta lsslu o f th e C o n tra c tin g S ta te in w h ic h h e h a s a ta n d e sta t d ä r h a n h a r e tt h e m so m sta d ig p e rm a n e n t h o m e a v a ila b le to h im . I f h e v a ra n d e s tå r till h a n s fö rfo g a n d e . O m h a n h a s a p e rm a n e n t h o m e a v a ila b le to h im h a r e tt så d a n t h e m i b å d a a v ta lsslu ta n d e in b o th C o n tra c tin g S tates, h e shall be s ta te rn a , anses h a n h a h e m v ist i d e n a v ta ls d e e m e d to be a re s id e n t o f th e C o n tra c tin g slu ta n d e sta t, m e d v ilk e n h a n s p e rso n lig a S ta te w ith w h ich h is p e rs o n a l a n d eco n o m ic o ch e k o n o m isk a fö rb in d e ls e r ä r sta rk a s t re la tio n s a re clo sest (c e n tre o f v ital in (c e n tru m fö r le v n a d sin tre sse n a ). te re sts );
5b) I f th e C o n tra c tin g S ta te in w h ic h he b) O m d e t ick e k a n a v g ö ra s i v ilk en a v h a s his c e n tre o f v ita l in te re sts c a n n o t be ta lsslu ta n d e s ta t h a n h a r c e n tr u m f ö r sin a d e te rm in e d , o r if h e h a s n o t a p e rm a n e n t le v n a d s in tre sse n e lle r o m h a n ic k e i n å g o n h o m e a v a ila b le to h im in e ith e r C o n tra c t d e ra a v ta lsslu ta n d e sta te n h a r e tt h e m so m ing S ta te , h e sh all b e d e e m e d to b e a sta d ig v a ra n d e s tå r till h a n s fö rfo g a n d e , a n re s id e n t o f th e C o n tra c tin g S tate in w h ich ses h a n h a h em v ist i d e n a v ta lsslu ta n d e s ta t, h e h a s a n h a b itu a l ab o d e ; d ä r h a n s ta d ig v a ra n d e vistas. c) If h e h a s a n h a b itu a l a b o d e in b o th c) O m h a n sta d ig v a ra n d e v istas i b å d a C o n tra c tin g S tates o r if h e h a s n o t a n a v ta lsslu ta n d e s ta te rn a e lle r o m h a n icke h a b itu a l a b o d e in e ith e r C o n tra c tin g S tate, vistas s ta d ig v a ra n d e i n å g o n a v d em , an ses h e sh a ll be d e e m e d to be a re s id e n t o f h a n h a h e m v ist i d en a v ta lsslu ta n d e s ta t d ä r th e C o n tra c tin g S ta te o f w h ic h h e is a h a n ä r m e d b o rg a re . n a tio n a l; d) I f th e q u e stio n o f resid e n c e c a n n o t b e d) O m d e t ic k e m e d tillä m p n in g av d e te rm in e d a c c o rd in g to th e p ro v isio n s o f p u n k t c) k a n a v g ö ra s i v ilk e n s ta t h a n h a r s u b -p a ra g ra p h c), th e c o m p e te n t a u th o ritie s hem v ist, a v g ö r d e b e h ö rig a m y n d ig h e te rn a i o f th e C o n tra c tin g S tates sh a ll se ttle th e de a v ta lsslu ta n d e s ta te rn a fr å g a n g en o m q u e stio n by m u tu a l a g re e m e n t. öm sesid ig ö v e re n sk o m m e lse . 3. W h e re by re a s o n o f th e p ro v isio n s o f 3. D å p å g ru n d a v b e stä m m e lse rn a i p a ra g r a p h 1 a p e rs o n o th e r th å n a n indi- p u n k t 1 p e rso n , so m ej ä r fy sisk p e rs o n , h a r v id u a l is a re s id e n t o f b o th C o n tra c tin g h e m v ist i b å d a a v ta lsslu ta n d e s ta te rn a , a n States, th e n it sh all be d e e m e d to b e a r e ses p e rs o n e n i fr å g a h a h e m v ist i d e n a v sid en t o f th e C o n tra c tin g S ta te in w h ic h ta lsslu ta n d e s ta t d ä r d e n h a r sin v e rk lig a its p lace o f effe c tiv e m a n a g e m e n t is situ a te d . led n in g .
A rticle 5 A rtik e l 5 P e rm a n e n t E sta b lis h m e n t F a st d riftstä lle 1. F o r th e p u rp o s e s o f th is C o n v e n - 1. V id tillä m p n in g e n a v d e tta a v ta l f ö r tio n , th e te r m “ p e rm a n e n t e sta b lis h m e n t” stås m e d u ttry c k e t ” fa s t d rifts tä lle ” e n s ta m ean s a fix ed p la c e o f b u sin ess in w h ich d ig v a ra n d e a ffä rs a n o rd n in g , d ä r fö re ta g e ts th e business o f th e e n te rp rise is w h o lly o r v e rk s a m h e t h e lt e lle r delvis u tö v as. p a rtly c a rr ie d o n. 2. T h e te r m “ p e rm a n e n t e s ta b lish m e n t” 2. U ttr y c k e t ” fa s t d rifts tä lle ” o m f a tta r sh all in c lu d e especially: sä rsk ilt, a) a p la c e o f m a n a g e m e n t; a) p la ts f ö r fö re ta g sle d n in g , b) a b ra n c h ; b) filial, c) a n o ffic e in w h ich a c o m m e rc ia l ac- c) k o n to r d ä r k o m m e rsie ll v e rk s a m h e t tiv ity is c a rr ie d o n ; u tö v as, d) a fa c to ry ; d) fa b rik , e) a w o rk sh o p ; e) v e rk s ta d , f) a m in e , q u a rr y o r o th e r p la c e o f f) g ru v a , s te n b ro tt eller a n n a n p la ts fö r e x tra c tio n o f n a tu r a l re s o u rc e s; u tn y ttja n d e t av n a tu rtillg å n g s a m t g) a b u ild in g site o r c o n s tru c tio n o r g) p la ts f ö r b y g g n ad s-, an lä g g n in g s- eller assem b ly p ro je c t w h ich ex ists f o r m o re in s ta lla tio n sa rb e te so m v a r a r m e r ä n to lv th å n tw e lv e m o n th s. m å n a d e r. 3. T h e te r m “ p e rm a n e n t e s ta b lish m e n t” 3. U ttr y c k e t ” fa s t d rifts tä lle ” anses icke sh all n o t be d e e m e d to in clu d e: in n e fa tta : a) th e u se o f facilities solely fö r th e a) a n v ä n d n in g e n a v a n o rd n in g a r, a v p u rp o s e o f sto ra g e , d is p la y o r d e liv e ry o f s e d d a u te s lu ta n d e f ö r la g rin g , u ts tä lln in g e l g o o d s o r m e rc h a n d is e b elo n g in g to th e le r u tlä m n a n d e a v fö r e ta g e t tillh ö rig a v a ro r, en te rp rise ;
6b ) th e m a in te n a n c e o f a sto c k o f goods b) in n e h a v e t av e tt fö r e ta g e t tillh ö rig t o r m e rc h a n d is e b elo n g in g to th e e n te rp rise v a ru la g e r, a v se tt u te s lu ta n d e fö r la g rin g , u t so lely fo r th e p u rp o s e o f sto ra g e , d isp lay s tä lln in g e lle r u tlä m n a n d e , o r d eli very; c) th e m a in te n a n c e o f a sto c k o f g o ods c) in n e h a v e t av e tt fö r e ta g e t tillh ö rig t v a o r m e rc h a n d is e b e lo n g in g to th e e n te rp rise ru la g e r, av sett u te s lu ta n d e f ö r b e a rb e tn in g solely fo r th e p u rp o s e o f p ro c e ssin g b y an- e ller fö rä d lin g g e n o m a n n a t fö re ta g s f ö r o th e r e n te rp rise ; sorg, d) th e m a in te n a n c e o f a fix e d p la c e o f d) in n e h a v e t av s ta d ig v a ra n d e a ffä rs a n bu sin ess solely fo r th e p u rp o s e o f p u r- o rd n in g , av se d d u te s lu ta n d e f ö r in k ö p av ch asin g g o o d s o r m e rc h a n d is e , o r f o r col- v a ro r e lle r in fö rs k a ffa n d e av u p p ly sn in g a r lectin g in fo rm a tio n , fo r th e e n te rp rise ; f ö r fö re ta g e ts rä k n in g , e) th e m a in te n a n c e o f a fix e d p la c e o f e) in n e h a v e t a v s ta d ig v a ra n d e a ffä rsa n bu sin ess solely fo r th e p u rp o s e o f ad v er- o rd n in g , av sed d u te s lu ta n d e fö r a tt f ö r fö re tising, f o r th e su p p ly o f in fo rm a tio n , fo r ta g e ts rä k n in g o m b e s ö rja re k la m , m e d d e la scien tific re s e a rc h o r fo r sim ila r activ ities u p p ly s n in g a r, b e d riv a v e te n sk a p lig fo rsk n in g w h ich h a v é a p re p a r a to ry o r au x ilia ry eller u tö v a lik n a n d e v e rk s a m h e t, so m ä r av c h a ra c te r, f o r th e e n te rp rise . fö rb e re d a n d e eller b iträ d a n d e a rt. 4. A p e rs o n a c tin g in a C o n tra c tin g 4. P e rso n , so m ä r v e rk sa m i e n a v ta lsslu S tate o n b e h a lf o f a n e n te rp rise o f th e o th e r ta n d e sta t f ö r fö re ta g i d en a n d ra a v ta lsslu C o n tra c tin g S tate— o th e r th å n a n a g e n t o f ta n d e sta te n — h ä r u n d e r in b eg rip es ick e så a n in d e p e n d e n t sta tu s to w h o m p a ra g ra p h d a n o b e ro e n d e re p r e s e n ta n t so m avses i 5 ap p lies— sh all b e d e e m e d to b e a p e r p u n k t 5 — b e h a n d la s såso m e tt fa s t d rift m a n e n t e sta b lish m e n t in th e first-m e n - stä lle i d e n fö r s tn ä m n d a sta te n , o m h a n in tio n e d S tate, if h e h as, a n d h a b itu a lly ex er- n e h a r o ch i d e n n a fö r s tn ä m n d a s ta t reg el cises in th a l S tate, a n a u th o r ity to co n - b u n d e t a n v ä n d e r en fu llm a k t a tt s lu ta av ta l c lu d e c o n tra c ts in th e n a m e o f th e e n te r i fö re ta g e ts n a m n sa m t v e rk s a m h e te n icke p rise, u n less h is activ ities a re lim ite d to b e g rä n sa s till in k ö p av v a ro r fö r fö re ta g e ts th e p u rc h a s e o f g o o d s o r m e rc h a n d is e fo r rä k n in g . th e e n te rp rise . 5. A n e n te rp rise o f a C o n tra c tin g S tate 5. F ö re ta g i e n a v ta lsslu ta n d e s ta t anses shall n o t b e d e e m e d to h a v é a p e rm a n e n t icke h a fa s t d rifts tä lle i d en a n d ra a v ta lsslu e sta b lish m e n t in th e o th e r C o n tra c tin g ta n d e sta te n e n d a st p å d e n g ru n d a tt fö r e ta S tate m e re ly b e c a u se it c a rrie s o n business g e t u p p e h å lle r a ffä rs fö rb in d e ls e r i d e n n a in th a t o th e r S tate th r o u g h a b ro k e r, a n d ra sta t g e n o m fö rm e d lin g a v m ä k la re , g e n e ra l co m m issio n a g e n t o r an y o th e r k o m m is sio n ä r e lle r a n n a n o b e ro e n d e re p r e a g e n t o f a n in d e p e n d e n t sta tu s, w h ere such se n ta n t, u n d e r fö ru ts ä ttn in g a tt s å d a n p e r p e rs o n s a r e a ctin g in th e o rd in a ry co u rse so n d ä rv id u tö v a r sin v a n lig a a ffä rs v e rk o f th e ir business. sam h et. 6. T h e fa c t th a t a c o m p a n y w h ic h is a 6. D e n o m s tä n d ig h e te n a tt e tt b o la g m ed re s id e n t o f a C o n tra c tin g S ta te C ontrols o r h e m v ist i en a v ta lsslu ta n d e sta t k o n tro lle ra r is c o n tro lle d b y a c o m p a n y w h ic h is a eller k o n tro lle ra s a v e tt b o la g m e d h e m v ist i re s id e n t o f th e o th e r C o n tra c tin g S tate, d e n a n d ra a v ta lsslu ta n d e sta te n e lle r e tt b o o r c a rrie s o n b u sin ess in th a t o th e r S ta te lag som u tö v a r a ffä rs v e rk s a m h e t i d e n n a (w h e th e r th r o u g h a p e rm a n e n t e sta b lish a n d ra s ta t (a n tin g e n g e n o m fa s t d rifts tä lle m e n t o r o th erw ise), sh all n o t o f itself co n - eller p å a n n a t sä tt), m e d f ö r ic k e i o c h fö r s titu te e ith e r c o m p a n y a p e rm a n e n t e sta b sig a tt n å g o td e ra b o la g e t b e tr a k ta s såso m lish m e n t o f th e o th e r. fast d rifts tä lle fö r d e t a n d ra b o lag et.
7A rtic le 6 A rtik e l 6 In c o m e fr o m Im m o v a b le P ro p e rty F a stig h et 1. In c o m e fro m im m o v a b le p ro p e r ty , in- 1. In k o m s t a v fa s tig h e t, d ä ri in b e g rip e t clu d in g in c o m e fro m a g ric u ltu re a n d fo res- in k o m st av la n tb ru k e lle r sk o g sb ru k , f å r b e try , m a y be ta x e d in th e C o n tra c tin g S tate sk a tta s i d e n a v ta lsslu ta n d e s ta t, d ä r fa s tig in w h ich su c h p ro p e r ty is situ a te d . h e te n ä r b eläg en . 2. T h e te r m “ im m o v a b le p r o p e r ty ” shall 2. U ttr y c k e t ” fa s tig h e t” h a r d e n b e ty be d e fin e d in a c c o rd a n c e w ith th e law o f d else so m u ttry c k e t h a r en lig t g ä lla n d e la th e C o n tra c tin g S tate in w h ic h th e p ro p e rty g a r i d e n sta t, d ä r fa s tig h e te n i fr å g a ä r b e in q u e stio n is situ a te d . T h e te rm sh all in läg en . U ttr y c k e t in b e g rip e r d o c k a lltid a n y case in c lu d e p ro p e rty a c cesso ry to im e g en d o m so m u tg ö r tillb e h ö r till fastig h et, m o v a b le p ro p e r ty , liv esto ck a n d e q u ip m e n t le v a n d e o c h d ö d a in v e n ta rie r i la n tb ru k o c h u se d in a g ric u ltu re a n d fo re stry , rig h ts to sk o g sb ru k , rä ttig h e te r p å v ilk a fö r e s k rif w h ich th e p ro v isio n s o f g e n e ra l law re sp e c t- te r n a i a llm ä n la g a n g å e n d e fa s tig h e te r ä r ing la n d e d p ro p e rty a p p ly , rig h ts o f u su - tillä m p lig a , n y ttja n d e r ä tt till fa s tig h e t sa m t fru c t o f im m o v a b le p ro p e rty as w ell as r ä t t till fö rä n d e rlig a e lle r f a s ta e rs ä ttn in g a r rig h ts to v a ria b le o r fix ed p a y m e n ts as fö r n y ttja n d e t a v e lle r r ä tte n a t t n y ttja c o n s id e ra tio n fo r th e w o rk in g o f, o r th e g ru v a , k ä lla e lle r a n n a n n a tu rtillg å n g . F a r rig h t to w o rk , m in e ra l d ep o sits, so u rc e s tyg, b å ta r o c h lu f tfa r ty g an ses ick e so m fa s a n d o th e r n a tu r a l reso u rc e s. S hips, b o a ts tig h et. a n d a ir c r a f t sh a ll n o t b e re g a rd e d as im m o v ab le p ro p e rty . 3. T h e p ro v isio n s o f p a ra g r a p h 1 shall 3. B e stä m m e lse rn a i p u n k t 1 ä g e r tilla p p ly to in c o m e d e riv e d fr o m th e d ire c t lä m p n in g p å in k o m st, so m fö rv ä rv a s g e n o m use, le ttin g , o r use in an y o th e r fo r m o f o m e d e lb a rt b ru k a n d e , g en o m u th y rn in g e l im m o v a b le p ro p e rty . le r g e n o m a n n a n a n v ä n d n in g av fa stig h e t. 4. T h e p ro v isio n s o f p a ra g ra p h s 1 a n d 3 4. B e stä m m e lse rn a i p u n k te r n a 1 o c h 3 sh all also a p p ly to th e in co m e fr o m im ä g e r ä v e n tillä m p n in g p å in k o m st a v fa s tig m o v ab le p ro p e r ty o f a n e n te rp rise a n d to h e t so m tillh ö r fö re ta g o ch p å in k o m st av in co m e fr o m im m o v a b le p ro p e r ty u se d fo r fa s tig h e t so m a n v ä n d e s v id u tö v a n d e av th e p e rf o rm a n c e o f p ro fe ssio n a l services. fr itt y rk e.
A rtic le 7 A rtik e l 7 B u sin ess P r o fits R ö relse 1. T h e p ro fits o f a n e n te rp rise o f a C o n 1. In k o m s t av rö re lse , so m fö rv ä rv a s av tra c tin g S ta te sh all b e ta x a b le o n ly in th a t fö re ta g i e n a v ta lsslu ta n d e s ta t, b e sk a tta s S tate u n less th e e n te rp rise c a rrie s o n bu sin ess e n d a st i d e n n a sta t, så v id a ick e fö r e ta g e t in th e o th e r C o n tra c tin g S ta te th r o u g h a b e d riv e r rö re lse i d e n a n d ra a v ta lsslu ta n d e p e rm a n e n t e sta b lish m e n t situ a te d th e re in . sta te n f r å n d ä r b e lä g e t fa s t d riftstä lle . O m I f th e e n te rp ris e c a rrie s o n b u sin ess as fö r e ta g e t b e d riv e r rö re lse p å n y ss an g iv et a fo re sa id , th e p ro f its o f th e e n te rp rise m ay sä tt, få r fö re ta g e ts in k o m st b e sk a tta s i d e n be ta x e d in th e o th e r S tate b u t o n ly so a n d ra a v ta lsslu ta n d e sta te n m e n e n d a s t så m u c h o f th e m as is a ttrib u ta b le to th a t p e r sto r d e l d ä ra v , so m ä r h ä n fö rlig till d e t m a n e n t e sta b lish m e n t. fa s ta d rifts tä lle t. 2. S u b je c t to th e p ro v isio n s o f p a ra g r a p h 2. O m f ö r e ta g i e n a v ta lsslu ta n d e s ta t b e 3, w h e re a n e n te rp rise o f a C o n tra c tin g d riv e r rö re ls e i d e n a n d ra a v ta lsslu ta n d e S ta te c a rrie s o n b u sin ess in th e o th e r C o n s ta te n f r å n d ä r b e lä g e t fa s t d rifts tä lle , h ä n tra c tin g S ta te th r o u g h a p e rm a n e n t e s ta b fö re s — o m icke b e stä m m e lse rn a i p u n k t 3 lish m e n t s itu a te d th e re in , th e r e sh a ll in fö r a n le d e r a n n a t — i v a rd e r a a v ta lsslu ta n d e e a c h C o n tra c tin g S ta te b e a ttrib u te d to th a t sta te n till d e t fa s ta d rifts tä lle t d e n in k o m st p e rm a n e n t e sta b lish m e n t th e p ro fits w h ich av rö re lse , so m d e t k an a n ta g a s a tt d rifts tä l it m ig h t be e x p e c te d to m a k e if it w e re a le t sk u lle h a fö rv ä rv a t, o m d e t v a rit e tt fri-
2 t -770706
8d istin c t a n d se p a ra te e n te rp rise en g ag ed stå e n d e fö re ta g , so m b e d riv it v e rk s a m h e t av in th e sam e o r sim ila r activ ities u n d e r the sa m m a e lle r lik n a n d e slag u n d e r sa m m a e l sa m e o r sim ila r c o n d itio n s a n d d ealin g le r lik n a n d e v illk o r o c h sjä lv stä n d ig t av slu w h o lly in d e p e n d e n tly w ith th e e n te rp rise ta t a f f ä re r m e d d e t fö r e ta g till v ilk et d r if t o f w h ich it is a p e rm a n e n t e stab lish m en t. stä lle t h ö r. 3. In th e d e te rm in a tio n o f th e p ro fits o f 3. V id b e stä m m a n d e a v in k o m st, so m ä r a p e rm a n e n t e sta b lish m e n t, th e re sh all be h ä n fö rlig till d e t f a s ta d rifts tä lle t, m ed g es a llo w e d as d e d u c tio n s ex p en ses w h ic h are a v d ra g fö r k o s tn a d e r so m u p p k o m m it fö r in c u r re d f o r th e p u rp o se s o f th e p e rm a n e n t d e t fa s ta d rifts tä lle ts rä k n in g , h ä r u n d e r in e sta b lish m e n t in c lu d in g ex ecu tiv e a n d b e g rip n a k o s tn a d e r f ö r fö re ta g e ts led n in g ge n e ra l a d m in is tra tiv e ex p en ses so in c u rre d , o c h a llm ä n n a fö rv a ltn in g , a n tin g e n k o s tn a w h e th e r in th e S tate in w h ich th e p e rm a d e rn a u p p k o m m it i d e n a v ta lsslu ta n d e stat, n e n t e sta b lish m e n t is situ a te d o r elsew here. d ä r d e t fa s ta d rifts tä lle t ä r b e lä g e t eller a n N o th in g in th is p a ra g r a p h sh all, h o w ev er, n o rs tä d e s. B e stä m m e lse rn a i d e n n a p u n k t a u th o r iz e a d e d u c tio n f o r expenses w h ich m e d f ö r e m e lle rtid ic k e r ä t t till a v d ra g fö r w o u ld n o t be d e d u c tib le if th e p e rm a n e n t k o s tn a d e r so m ä r a v s å d a n t slag a tt a v d ra g e sta b lish m e n t w ere a se p a ra te e n te rp rise . ic k e sk u lle k u n n a t m ed g es o m d e t fa s ta d rifts tä lle t h a d e v a rit e tt fris tå e n d e fö re ta g . 4. In s o fa r as it h a s b een c u sto m a ry in a 4. I d e n m å n in k o m st h ä n fö rlig till fa s t C o n tra c tin g S tate to d e te rm in e th e p ro fits d rifts tä lle b ru k a t b e stä m m a s i en a v ta lsslu to be a ttrib u te d to a p e rm a n e n t e sta b lish ta n d e s ta t p å g ru n d v a l a v e n fö rd e ln in g av m e n t o n th e basis o f a n a p p o rtio n m e n t of fö re ta g e ts h e la in k o m st p å d e o lik a d e la rn a th e to ta l p ro fits o f th e e n te rp rise to its va- av fö re ta g e t, skall b e s tä m m e lse rn a i p u n k t 2 rio u s p a rts, n o th in g in p a ra g r a p h 2 shall icke h in d r a a tt i d e n n a a v ta lsslu ta n d e sta t p re c lu d e th a t C o n tra c tin g S ta te fro m d eter- d e n sk a tte p lik tig a in k o m ste n b estäm m es m in in g th e p ro fits to b e ta x e d b y su ch an g e n o m e tt s å d a n t fö r fa ra n d e . F ö rf a ra n d e t a p p o rtio n m e n t as m a y be c u sto m a ry ; th e skall d o c k v a ra så d a n t a tt re s u lta te t s tå r i m e th o d o f a p p o rtio n m e n t a d o p te d shall, ö v e ren sstäm m else m e d de i d e n n a a rtik e l h o w e v e r, b e su c h th a t th e re s u lt sh all be a n g iv n a p rin c ip e rn a . in a c c o rd a n c e w ith th e p rin cip les em b o d ied in this A rticle. 5. N o p ro fits shall be a ttrib u te d to a 5. In k o m s t an ses ic k e h ä n fö rlig till fa s t p e rm a n e n t e sta b lish m e n t b y re a so n o f th e d rifts tä lle e n d a st a v d e n a n le d n in g e n a tt v a m ere p u rc h a s e b y th a t p e rm a n e n t e sta b lish r o r in k ö p es g e n o m d e t fa s ta d rifts tä lle ts f ö r m e n t o f g o o d s o r m e rc h a n d is e fo r th e e n te r sorg fö r fö re ta g e ts rä k n in g . prise. 6. F o r th e p u rp o s e s o f th e p reced in g 6. V id tillä m p n in g e n a v fö re g å e n d e p a ra g ra p h s, th e p ro fits to be a ttrib u te d to p u n k te r b e stä m m e s in k o m st so m ä r h ä n f ö r th e p e rm a n e n t e sta b lish m e n t shall be d e te r- lig till d e t fa s ta d rifts tä lle t g e n o m sa m m a m in ed by th e sam e m e th o d y e a r by y e a r u n - fö r fa ra n d e å r f r å n å r, så v id a ick e sä rsk ild a less th e re is g o o d a n d su ffic ie n t re a so n to fö rh å lla n d e n fö r a n le d e r a n n a t. th e c o n tra ry . 7. W h e re p ro fits in clu d e item s o f in- 7. In g å r i rö re lse in k o m ste n in k o m stslag , co m e w h ic h a r e d e a lt w ith se p a ra te ly in so m b e h a n d la s s ä rsk ilt i a n d r a a rtik la r av o th e r A rtic le s o f th is C o n v e n tio n , th e n the d e tta av tal, b e rö re s b e stä m m e lse rn a i d essa p ro v isio n s o f th o se A rtic le s sh all n o t be a rtik la r ick e a v re g le rn a i fö r e v a ra n d e a r ti a ffe c te d by th e p ro v isio n s o f this A rticle. kel.
A rtic le 8 A rtik e l 8 In te rn a tio n a l T ra n sp o rt In te rn a tio n e lla tra n sp o rter 1. P ro fits fro m th e o p e ra tio n o f sh ip s o r 1. In k o m s t so m fö rv ä rv a s g en o m u t a ir c r a f t in in te rn a tio n a l tr a ffic sh all be ö v a n d e a v s jö fa rt e lle r lu f tf a r t i in te rn a tio -
9ta x a b le o n ly in th e C o n tra c tin g S ta te in n ell tra fik b e sk a tta s e n d a s t i d e n a v ta lsslu w h ich th e p la c e o f e ffe c tiv e m a n a g e m e n t ta n d e sta t, d ä r fö re ta g e t h a r sin v erk lig a o f th e e n te rp rise is situ a te d . led n in g . 2. I f th e p la c e o f e ffe c tiv e m a n a g e m e n t 2. O m fö re ta g , so m b e d riv e r s jö fa rt i ino f a n e n te rp rise c a rry in g o n sh ip p in g in e rn a tio n e ll tra fik , h a r sin v e rk lig a led n in g in te rn a tio n a l tr a ffic is a b o a rd a sh ip , th e n o m b o rd p å e tt fa rty g , an ses le d n in g e n u t it sh all b e d e e m e d to b e s itu a te d in the ö v a d i d en a v ta lsslu ta n d e sta t, d ä r fa rty g e t C o n tra c tin g S ta te in w h ic h th e h o m e h a r- h a r sin h e m m a h a m n eller, o m n å g o n så d a n b o u r o f th e sh ip is situ a te d , o r, if th e r e is h a m n icke fin n s, i d e n a v ta lsslu ta n d e sta t, no su c h h o m e h a rb o u r, in th e C o n tra c tin g d ä r fa rty g e ts r e d a r e h a r h em v ist. S tate o f w h ic h th e o p e ra to r o f th e sh ip is a re sid e n t. 3. P ro f its fr o m th e o p e ra tio n o f ra il- 3. In k o m s t so m fö rv ä rv a s g e n o m u t tr a n s p o rt veh icles o r r o a d - tra n s p o rt vehicles ö v a n d e a v jä rn v ä g s- e lle r la n d s v ä g stra n s in in te rn a tio n a l tr a ffic shall b e ta x a b le on ly p o rt i in te rn a tio n e ll tr a fik b e sk a tta s e n d a s t i in th e C o n tra c tin g S tate in w h ic h th e p lace d en a v ta lsslu ta n d e sta t, d ä r f ö r e ta g e t h a r o f e ffe c tiv e m a n a g e m e n t o f th e e n te rp rise sin v erk lig a led n in g . is situ a te d . 4. T h e p ro v isio n s o f p a ra g ra p h s 1 a n d 4. B e stä m m e lse rn a i p u n k te r n a 1 o ch 3 3 sh all be d e e m e d to in clu d e: anses in n e fa tta : a) p ro fits fro m th e o p e ra tio n in in te r a) In k o m s t so m fö rv ä rv a s g e n o m u t n a tio n a l tr a ffic o f ships, a ir c ra ft, ra il- ö v a n d e av in te rn a tio n e ll tr a fik m e d fö r h y rd a tr a n s p o rt veh icles o r r o a d - tra n s p o rt v eh icles fa rty g , lu f tfa r ty g e lle r jä rn v ä g s- e lle r lan d sleased; v ä g sfo rd o n ; b) p ro fits fr o m th e o p e ra tio n in in te r b) in k o m st so m fö rv ä rv a s g en o m tr a n s n a tio n a l tr a ffic o f p o rt i in te rn a tio n e ll tr a fik av i) c o n ta in e rs in sea-, ra il-, ro a d - a n d 1) c o n ta in e rs i fa rty g s-, jä rn v ä g s-, a ir tr a n s p o rt, la n d sv äg s- eller fly g tra n s p o rt, ii) lig h te rs o p e ra te d in th e lig h te rs- 2) lä k ta re so m a n v ä n d s in o m ra m e n a b o a rd -sh ip system , o r fö r lä k ta re -o m b o rd -p å -fa rty g sy stem , eller iii) o th e r e q u ip m e n t re la te d to tr a n s 3) a n n a n u tru s tn in g so m ä g e r sa m p o rt b y ships, a ir c ra ft o r ra il-tra n s p o rt b a n d m ed fa rty g s-, lu ftfa rty g s-, jä rn v ä g sveh icles a n d ro a d - tra n s p o rt v ehicles, e lle r la n d s v ä g stra n sp o rt irre sp e c tiv e o f w h e th e r su c h e q u ip m e n t is o a v se tt o m s å d a n u tru s tn in g äges e lle r h y res o w n ed o r leased b y th e e n te rp rise ; av fö re ta g e t; c) p ro fits fro m th e p a rtic ip a tio n in a c) in k o m st so m fö rv ä rv a s g e n o m d e lta p o o l, a jo in t b usiness o r in a n in te rn a tio n a l g an d e i en p o o l, e tt g e m e n sa m t fö re ta g eller o p e ra tin g agency. i en in te rn a tio n e ll tra fik o rg a n is a tio n .
A rtic le 9 A rtik el 9 A sso c ia te d E n terp rises F ö reta g m e d in tresseg em en ska p W h e re I fall då a) a n e n te rp ris e o f a C o n tra c tin g S tate a) e tt fö re ta g i en a v ta lsslu ta n d e sta t d i p a rtic ip a te s d ire c tly o r in d ire c tly in the re k t eller in d ire k t d e lta g e r i le d n in g e n eller m a n a g e m e n t, c o n tro l o r c a p ita l o f an ö v e rv a k n in g e n av e tt fö re ta g i d e n a n d ra e n te rp rise o f th e o th e r C o n tra c tin g S tate, a v ta lsslu ta n d e sta te n e lle r ä g e r d e l i d e tta o r fö re ta g s k a p ita l, e lle r b) th e sam e p e rs o n s p a rtic ip a te d ire c tly b) sa m m a p e rs o n e r d ire k t e lle r in d ire k t o r in d ire c tly in th e m a n a g e m e n t, c o n tro l d e lta g e r i le d n in g e n eller ö v e rv a k n in g e n av o r c a p ita l o f a n e n te rp rise o f a C o n tra c tin g såv äl e tt fö re ta g i e n a v ta lsslu ta n d e sta t som S ta te a n d a n e n te rp rise o f th e o th e r C o n - ett fö re ta g i d en a n d ra a v ta lsslu ta n d e sta te n
10tra c tin g S tate, a n d in e ith e r c ase c o n d itio n s e lle r ä g e r d el i b å d a dessa fö re ta g s k a p ita l, a re m a d e o r im p o se d b e tw e e n th e tw o ia k tta g e s fö lja n d e . e n te rp rise s in th e ir c o m m e rc ia l o r fin a n - O m m e lla n fö re ta g e n i fr å g a o m h a n d e l cial re la tio n s w h ic h d iffe r fr o m th o se w h ich elle r a n d ra e k o n o m isk a fö rb in d e ls e r av talas w o u ld be m a d e b e tw e e n in d e p e n d e n t e n te r elle r fö resk riv es v illk o r, so m a v v ik e r frå n prises, th e n an y p ro fits w h ic h w o u ld , b u t d em som sk u lle h a a v ta la ts m e lla n a v v a r f o r th o s e co n d itio n s, h a v é a c c ru e d to o n e a n d ra o b e ro e n d e fö re ta g , f å r a lla in k o m ste r, o f th e e n te rp rise s, b u t b y re a s o n o f th o se so m u ta n s å d a n a v illk o r sk u lle h a tillk o m c o n d itio n s h a v é n o t so a c c ru e d , m a y be m it d e t e n a fö re ta g e t m e n so m p å g ru n d av in c lu d e d in th e p ro fits o f th a t e n te rp rise v illk o ren i frå g a ick e tillk o m m it d e tta fö re a n d ta x e d acco rd in g ly . tag , in rä k n a s i d e tta fö re ta g s in k o m st o ch b e sk a tta s i ö v ere n sstä m m e lse d ä rm e d .
A rtic le 10 A rtik e l 10 D iv id e n d s U td e ln in g 1. D iv id en d s p a id b y a c o m p a n y w h ich is 1. U td e ln in g fr å n b o lag m e d h e m v ist i en a re s id e n t o f a C o n tra c tin g S ta te to a resi av ta lsslu ta n d e sta t till p e rs o n m e d h e m v ist i d e n t o f th e o th e r C o n tra c tin g S ta te m a y d e n a n d ra a v ta lsslu ta n d e sta te n f å r b e sk a t be ta x e d in th a t o th e r S tate. tas i d e n n a a n d ra stat. 2. H o w e v e r, s u c h d iv id e n d s m ay also be 2. U td e ln in g e n f å r e m e lle rtid b esk attas ta x e d in th e C o n tra c tin g S tate o f w hich äv e n i d e n a v ta lsslu ta n d e sta t, d ä r b o la g e t th e c o m p a n y p a y in g th e d iv id en d s is a re s i so m b e ta la r u td e ln in g e n h a r h em v ist, i e n d e n t, a n d a c c o rd in g to th e law o f th a t lig h et m ed la g s tiftn in g e n i d e n n a sta t, m en S tate, b u t th e ta x so c h a rg e d sh a ll n o t ex- sk a tte n f å r ick e ö v erstig a: ceed : a) 5 p e r c e n t o f th e g ross a m o u n t o f the a) 5 p ro c e n t av u td e ln in g e n s b ru tto b e d iv id e n d s if th e re c ip ie n t is a c o m p a n y (ex- lo p p om m o tta g a re n ä r e tt b o la g (m ed u n clu d in g p a rtn e rs h ip ) w h ic h h o ld s d irectly d a n ta g fö r h a n d e lsb o la g ) so m d ire k t b e h ä rs a t le a st 25 p e r c e n t o f th e v o tin g p o w er k a r m in st 25 p ro c e n t av rö s te ta le t f ö r a k o f th e c o m p a n y p a y in g th e d iv id en d s; tie rn a i d e t u td e la n d e b o lag et; b) in all o th e r cases, 15 p e r ce n t o f th e b) 15 p ro c e n t a v u td e ln in g e n s b ru tto b e gross a m o u n t o f th e d iv id en d s. lo p p i ö v rig a fall. T h is p a ra g r a p h sh a ll n o t a ffe c t th e ta x a B e stä m m e lse rn a i d e n n a p u n k t b e rö r icke tio n o f th e c o m p a n y in re s p e c t o f th e p ro fits b o lag ets b e sk a ttn in g f ö r v in st a v v ilk en u t o u t o f w h ich th e d iv id en d s a re p aid . d eln in g en b etalas. 3. T h e te rm “d iv id e n d s” as u se d in this 3. M e d u ttry c k e t ” u td e ln in g ” fö rstå s i A rtic le m e a n s in c o m e fro m sh ares o r o th e r d e n n a a rtik e l in k o m st a v a k tie r e lle r a n d ra rig h ts p a rtic ip a tin g in p ro fits , ex c e p t fo r rä ttig h e te r, u to m fo rd rin g a r, m e d r ä tt till d eb t-claim s, as w ell as in c o m e fro m o th e r a n d e l i v in st sa m t in k o m st av a n d ra a n d e la r c o rp o ra te rig h ts a ssim ila te d to in c o m e fro m i b o lag , som en lig t sk a tte la g stiftn in g e n i den s h a re s b y th e ta x a tio n law o f th e S tate of s ta t d ä r d e t u td e la n d e b o la g e t h a r h em v ist w h ich th e c o m p a n y m a k in g th e d is trib u jä m stä lle s m e d in k o m st av a k tie r. tio n o f th e d iv id en d s is a resid en t. 4. N o tw ith s ta n d in g th e p ro v isio n s o f p a r a 4. U ta n h in d e r av b e s tä m m e lse rn a i g ra p h 1, d iv id en d s p a id b y a c o m p a n y b ein g p u n k t 1 ä r u td e ln in g f r å n b o la g m e d h e m a re s id e n t o f P o la n d to a c o m p a n y w h ich is v ist i P o le n till b o la g m e d h e m v ist i S verige a re s id e n t o f S w eden sh a ll b e e x e m p t fro m u n d a n ta g e n fr å n b e s k a ttn in g i S verige i den ta x in S w ed en to th e e x te n t th a t th e d iv i m å n u td e ln in g e n e n lig t sv en sk la g sk u lle ha d e n d s w o u ld h a v é b e e n e x e m p t u n d e r Sw ed- v a rit u n d a n ta g e n f r å n b e sk a ttn in g o m b å d a ish law if b o th c o m p a n ie s h a d b e e n Sw edish b o la g e n v a rit sv en sk a b o lag . co m p an ies.
115. T h e p ro v isio n s o f p a ra g r a p h s 1 a n d 2 5. B e stä m m e lse rn a i p u n k te r n a 1 o c h 2 shall n o t a p p ly if th e re c ip ie n t o f th e div i tillä m p a s icke, o m m o tta g a r e n a v u td e l den d s, b e in g a re s id e n t o f a C o n tra c tin g n in g e n h a r h e m v ist i e n a v ta lsslu ta n d e s ta t S tate, c a rrie s o n b u sin ess in th e o th e r C o n o c h d riv e r rö re lse g e n o m fa s t d rifts tä lle i tra c tin g S tate o f w h ic h th e c o m p a n y p a y in g d e n a n d r a a v ta ls s lu ta n d e sta te n , d ä r d e t u t th e d iv id en d s is a re s id e n t, th r o u g h a p e r b e ta la n d e b o la g e t h a r h em v ist, e lle r u tö v a r m a n e n t e s ta b lish m e n t situ a te d th e re in , o r fr itt y rk e i d e n n a a n d r a s ta t f r å n e n d ä r b e p e rfo rm s in th a t o th e r S tate p ro fe ssio n a l lä g e n s ta d ig v a ra n d e a n o rd n in g , s a m t d en services f r o m a fix e d b ase situ a te d th e re in a n d e l p å g ru n d a v v ilk e n u td e ln in g e n i a n d th e h o ld in g in re s p e c t o f w h ich th e d iv i f r å g a b e ta la s ä g e r v e rk lig t s a m b a n d m e d d e t d e n d s a re p a id is effectiv ely c o n n e c te d w ith fa s ta d rifts tä lle t e lle r d e n sta d ig v a ra n d e a n such p e rm a n e n t e sta b lish m e n t o r fix e d base. o rd n in g e n . I s å d a n t fa ll tillä m p a s b e s tä m In su ch a case, th e p ro v isio n s o f A rtic le 7 o r m e lse rn a i a rtik e l 7 re sp e k tiv e a rtik e l 14. A rticle 14, as th e case m ay be, sh a ll ap p ly . 6. W h e re a c o m p a n y w h ich is a re s id e n t 6. O m b o la g m e d h e m v ist i e n a v ta lsslu o f a C o n tra c tin g S tate d eriv es p ro fits o r in- ta n d e s ta t u p p b ä r in k o m st f r å n d e n a n d ra co m e fro m th e o th e r C o n tra c tin g S tate, th a t av ta lsslu ta n d e sta te n , f å r d e n n a a n d r a sta t o th e r S tate m a y n o t im p o se a n y ta x o n th e icke p å fö r a n å g o n s k a tt p å u td e ln in g , so m d iv id en d s p a id b y th e c o m p a n y to p e rso n s b o la g e t b e ta la r till p e rs o n so m ej h a r h e m w ho a re n o t re sid e n ts o f th a t o th e r S ta te , o r vist i d e n n a a n d r a s ta t, o c h ej h e lle r n å g o n su b je c t th e c o m p a n y ’s u n d is trib u te d p ro fits s k a tt p å b o la g e ts ick e u td e la d e v in st, ä v e n to a ta x o n u n d is trib u te d p ro fits , ev e n if o m u td e ln in g e n e lle r d e n ic k e u td e la d e v in s th e d iv id e n d s p a id o r th e u n d is trib u te d te n h e lt e lle r delvis u tg ö re s a v in k o m st so m p ro fits c o n sist w h o lly o r p a rtly o f p ro fits o r u p p k o m m it i d e n n a a n d ra stat. in co m e a risin g in su c h o th e r S tate.
A rtic le 11 A rtik e l 11 In te re si R ä n ta 1. In te re s t a risin g in a C o n tra c tin g S tate 1. R ä n ta , so m h ä r r ö r f r å n e n a v ta lsslu a n d p a id to a re s id e n t o f th e o th e r C o n ta n d e s ta t o c h so m b e ta la s till p e rs o n m e d tra c tin g S ta te sh a ll b e ta x a b le o n ly in th a t h e m v ist i d e n a n d r a a v ta lsslu ta n d e sta te n , o th e r S tate. b e sk a tta s e n d a s t i d e n n a a n d ra stat. 2. T h e te rm “ in te re s t” as u se d in th is 2. M e d u ttry c k e t ” r ä n ta ” fö rs tå s i d e n n a A rtic le m e a n s in c o m e fro m G o v e rn m e n t a rtik e l in k o m st a v v ä rd e p a p p e r sorn u tf ä r secu rities, b o n d s o r d e b e n tu re s, w h e th e r o r d a ts av sta te n , av o b lig a tio n e r e lle r d e b e n n o t se c u re d b y m o rtg a g e , a n d fr o m d e b t- tu re s, a n tin g e n d e u tf ä rd a ts m o t s ä k e rh e t i claim s o f e v e ry k in d as w ell as a ll o th e r fa stig h e t e lle r ej. U ttr y c k e t å s y f ta r ä v e n in in co m e a ssim ila te d to in co m e fr o m m o n e y k o m s t a v v a rje a n n a t slags fo r d r a n Sam t a ll le n t by th e ta x a tio n law o f th e S ta te in a n n a n in k o m st so m e n lig t sk a tte la g s tift w hich th e in c o m e arises. n in g e n i d e n s ta t f r å n v ilk e n in k o m ste n h ä r r ö r jä m stä lle s m e d in k o m st av fö rs trä c k n in g . 3. T h e p ro v isio n s o f p a ra g r a p h 1 shall 3. B e stä m m e lse rn a i p u n k t 1 tillä m p a s n o t a p p ly if th e re c ip ie n t o f th e in te re st, icke, o m m o tta g a re n a v r ä n ta n h a r h e m v ist being a re s id e n t o f a C o n tra c tin g S tate, c a r i e n a v ta lsslu ta n d e s ta t o c h d riv e r rö re lse ries o n b u sin e ss in th e o th e r C o n tra c tin g g e n o m fa s t d rifts tä lle i d e n a n d ra a v ta lsslu S ta te in w h ic h th e in te re st arises, th ro u g h ta n d e sta te n , f r å n v ilk en r ä n ta n h ä r r ö r , e lle r a p e rm a n e n t e sta b lish m e n t situ a te d th e re in , u tö v a r f r itt y rk e i d e n n a a n d r a s ta t f r å n e n o r p e rfo rm s in th a t o th e r S ta te p ro fe ssio n a l d ä r b e lä g e n s ta d ig v a ra n d e a n o rd n in g sa m t services fro m a fix e d b ase s itu a te d th e re in , d e n fo r d r a n f ö r v ilk e n r ä n ta n i fr å g a b e ta a n d th e d e b t-c la im in re s p e c t o f w h ic h th e las ä g e r v e rk lig t s a m b a n d m e d d e t fa s ta in te re st is p a id is effectiv ely c o n n e c te d w ith d rifts tä lle t e lle r d e n s ta d ig v a ra n d e a n -
12su ch p e rm a n e n t e sta b lish m e n t o r fix e d base. o rd n in g e n . I s å d a n t fa ll tillä m p a s b e stä m In su c h a case, th e p ro v isio n s o f A rtic le 7 m e lse rn a i a rtik e l 7 re sp e k tiv e a rtik e l 14. o r A r ti d e 14, as th e c ase m a y be, shall ap p ly . 4. W h e re , ow ing to a sp e c ia l re la tio n sh ip 4. B e trä ffa n d e så d a n a fa ll d å sä rsk ild a b etw e e n th e p a y e r a n d th e re c ip ie n t o r be- fö rb in d e ls e r m e lla n u tb e ta la r e n o c h m o tta tw een b o th o f th e m a n d so m e o th e r p e r g a re n e lle r m e lla n d e m b å d a o c h a n n a n p e r so n , th e a m o u n t o f th e in te re s t p a id , h a v in g so n f ö r a n le d e r a tt d e t u tb e ta la d e rä n te b e re g a rd to th e d e b t-c la im f o r w h ic h it is p aid , lo p p e t m e d h ä n s y n till d e n sk u ld , f ö r v ilk en ex ceed s th e a m o u n t w h ic h w o u ld h a v é b een r ä n ta n erläg g es, ö v e rs tig e r d e t b e lo p p so m a g re e d u p o n by th e p a y e r a n d th e re c ip ie n t sk u lle h a a v ta la ts m e lla n u tb e ta la r e n o c h in th e a b sen ce o f su c h re la tio n sh ip th e p ro v i m o tta g a re n o m s å d a n a fö rb in d e ls e r icke sions o f th is A rtic le sh a ll a p p ly o n ly to th e fö re le g a t, g ä lle r b e stä m m e lse rn a i d e n n a a r la s t-m e n tio n e d a m o u n t. I n th a t case, th e tik el e n d a st fö r sistn ä m n d a b elo p p . I så d a n t excess p a r t o f th e p a y m e n ts sh all re m a in fa ll b e sk a tta s ö v e rs k ju ta n d e b e lo p p en lig t ta x a b le a c c o rd in g to th e la w o f e a c h C o n - la g s tiftn in g e n i v a rd e r a a v ta lsslu ta n d e s ta tra c tin g S tate, d u e ro g a rd b ein g h a d to th e te n m e d ia k tta g a n d e a v ö v rig a b e stä m m e l o th e r p -ovisions o f th is C o n v e n tio n . se r i d e tta av tal.
A rtic le 12 A rtik e l 12 R c y a ltie s R o y a lty 1. R o y a ltie s a risin g in a C o n tra c tin g S tate 1. R o y alty , som h ä r r ö r f r å n e n a v ta lsslu a n d p a id to a re s id e n t o f th e o th e r C o n ta n d e sta t o ch som b e ta la s till p e rs o n m ed tra c tin g S ta te m a y b e ta x e d in th a t o th e r h em v ist i d e n a n d ra a v ta lsslu ta n d e sta te n , S tate. få r b e sk a tta s i d e n n a a n d ra stat. 2. H o w e v e r, su c h ro y a ltie s m a y also be 2. R o y a lty n f å r e m e lle rtid b e sk a tta s äv en ta x e d in th e C o n tra c tin g S ta te in w h ich th ey i d e n a v ta lsslu ta n d e s ta t f r å n v ilk en d en arise a n d in a c c o rd a n c e w ith th e law o f h ä r r ö r i e n lig h e t m e d d e n n a sta ts la g s tift th a t C o n tra c tin g S tate, b u t th e ta x so n in g m en s k a tte n f å r icke ö v e rstig a 10 p ro c h a rg e d sh a ll n o t ex c e e d 10 p e r c e n t o f th e c e n t av ro y a lty n s b elo p p . a m o u n t o f th e ro y alties. 3. T h e te rm “ ro y a ltie s ” a s u se d in th is 3. M e d u ttry c k e t ” ro y a lty ” fö rs tå s i A rtic le m e a n s p a y m e n ts o f an y k in d receiv ed d e n n a a rtik e l v a rje slag a v b e lo p p so m b e ta as a c o n s id e ra tio n f o r th e u se o f, o r th e las såso m e rs ä ttn in g f ö r n y ttja n d e t a v eller rig h t to use, a n y C opyright o f lite ra ry , ar- rä tte n a tt n y ttja u p p h o v s rä tt till litte rä ra , tistic o r scien tific w o rk in c lu d in g c in e m a to - k o n stn ä rlig a e lle r v e te n s k a p lig a v erk , b io g ra p h film s a n d film s a n d ta p e s f o r telev i g ra ffilm e r sa m t film e r o c h b a n d f ö r ra d io sio n o r b ro a d c a s tin g , a n y p a te n t, tr a d e m a rk , o ch te le v isio n su tsä n d n in g a r h ä ri in b e g rip n a , d esig n o r m o d el, p la n , se c re t fo r m u la o r p a te n t, v a ru m ä rk e , m ö n s te r e lle r m o d ell, pro cess, o r f o r th e u se o f, o r th e r ig h t to ritn in g , h e m lig t re c e p t e lle r h em lig tillv e rk use, in d u s tria l, c o m m e rc ia l o r scien tific n in g sm e to d sa m t f ö r n y ttja n d e t a v e lle r r ä t e q u ip m e n t, o r f o r in f o rm a tio n c o n c e rn in g te n a tt n y ttja in d u strie ll, k o m m e rsie ll eller in d u s tria l, c o m m e rc ia l o r scien tific expe- v e ten sk ap lig u tru s tn in g e lle r f ö r u p p ly s rien ce o r k n o w led g e (k n o w -h o w ). n in g a r o m e rf a re n h e ts rö n e lle r k u n sk a p (k n o w -h o w ) a v in d u strie ll, k o m m e rsie ll eller v e te n sk a p lig n a tu r. 4. T h e p ro v isio n s o f p a ra g r a p h s 1 a n d 2 4. B e stä m m e lse rn a i p u n k te r n a 1 o c h 2 sh a ll n o t a p p ly if th e re c ip ie n t o f th e ro y a l tillä m p a s ick e, o m m o tta g a r e n a v ro y a lty n ties, b e in g a re s id e n t o f a C o n tra c tin g S tate, h a r h e m v ist i e n a v ta lsslu ta n d e s ta t o c h d r i c a rrie s o n bu sin ess in th e o th e r C o n tra c tin g v e r rö re lse g e n o m fa s t d rifts tä lle i d e n a n d S ta te in w h ic h th e ro y a ltie s arise th r o u g h a r a a v ta lsslu ta n d e s ta te n fr å n v ilk e n ro y a l p e rm a n e n t e s ta b lish m e n t th e re in , o r p e r ty n h ä rr ö r, eller u tö v a r fr itt y rk e i d e n n a
13fo rm s p ro fe ssio n a l serv ices fr o m a fix ed a n d ra sta t frå n en d ä r b e lä g e n sta d ig v a b ase situ a te d th e r e in a n d th e r ig h t o r p ro p e r- ra n d e a n o rd n in g s a m t d en r ä t t e lle r eg e n ty in re s p e c t o f w h ich th e ro y a ltie s a re p a id d o m fö r v ilk en ro y a lty n i frå g a b e ta la s ä g e r is effectiv ely c o n n e c te d w ith th a t p e rm a n e n t v erk lig t sa m b a n d m e d d e t fa s ta d rifts tä lle t e sta b lish m e n t o r fix ed b ase. I n su c h a case, e lle r d e n sta d ig v a ra n d e a n o rd n in g e n . I så th e p ro v isio n s o f A rtic le 7 o r A rtic le 14, as d a n t fall tillä m p a s b e stä m m e lse rn a i a rtik e l th e case m a y b e, sh all a p p ly . 7 re sp e k tiv e a rtik e l 14. 5. R o y a ltie s sh all b e d e e m e d to a rise in 5. R o y a lty an ses h ä r r ö r a f r å n e n a v ta ls a C o n tra c tin g S ta te w h en th e p a y e r is th a t slu ta n d e sta t o m u tb e ta la re n ä r d e n n a sta t S ta te itself, a p o litic a l su b d iv isio n , a lo c a l själv , p o litisk u n d e ra v d e ln in g , lo k a l m y n a u th o r ity o r a re s id e n t o f th a t S ta te . W h e re , d ig h e t eller p e rso n m e d h em v ist i d e n n a h o w e v e r, th e p e rs o n p a y in g th e ro y alties, sta t. O m d en p e rs o n so m b e ta la r ro y a lty n , w h e th e r h e is a re s id e n t o f a C o n tra c tin g a n tin g e n h a n h a r h e m v ist i e n a v ta lsslu S ta te o r n o t, h a s in a C o n tra c tin g S ta te a ta n d e s ta t e lle r ej, in n e h a r fa s t d rifts tä lle i p e rm a n e n t e sta b lish m e n t in c o n n e c tio n w ith e n a v ta lsslu ta n d e s ta t f ö r v ilk e t rä tte n eller w h ic h th e lia b ility to p a y th e ro y a ltie s w as e g en d o m e n , so m g e r u p p h o v till ro y a lty n , in c u rre d a n d su c h ro y a ltie s a re b o rn e by fö rv ä rv a ts o c h ro y a lty n b e strid e s av d e t su c h p e rm a n e n t e sta b lish m e n t, th e n su ch fa sta d rifts tä lle t, an ses d o c k ro y a lty n h ä r ro y a ltie s sh a ll be d e e m e d to a rise in th e r ö r a f r å n d e n a v ta lsslu ta n d e sta t, d ä r d e t C o n tra c tin g S ta te in w h ic h th e p e rm a n e n t fa sta d rifts tä lle t ä r beläget. e s ta b lish m e n t is situ a te d . 6. W h e re , o w in g to a sp ecial re la tio n sh ip 6. B e trä ffa n d e s å d a n a fa ll, d å sä rsk ild a b etw e e n th e p a y e r a n d th e re c ip ie n t o r be- fö rb in d e ls e r m e lla n u tb e ta la r e n o c h m o tta tw e e n b o th o f th e m a n d som e o th e r p e rso n , g a re n eller m e lla n d e m b å d a o ch a n n a n p e r th e a m o u n t o f th e ro y a ltie s p a id , h a v in g r e so n fö r a n le d e r a tt b e lo p p e t a v u tb e ta la d g a rd to th e use, rig h t o r in fo rm a tio n fo r ro y a lty m e d h ä n sy n till d e t n y ttja n d e , d en w h ic h th e y a r e p a id , ex ceed s th e a m o u n t r ä tt, e g e n d o m e lle r u p p ly s n in g f ö r vilken w h ic h w o u ld h a v é b e e n a g re e d u p o n by th e ro y a lty n erläg g es, ö v e rs tig e r d e t b e lo p p , p a y e r a n d th e re c ip ie n t in th e a b se n c e o f so m skulle h a a v ta la ts m e lla n u tb e ta la re n su c h re la tio n s h ip , th e p ro v isio n s o f th is o ch m o tta g a re n o m så d a n a fö rb in d e ls e r A rtic le sh a ll a p p ly o n ly to th e la s t-m e n - icke fö re le g a t, g ä lle r b e s tä m m e lse rn a i tio n e d a m o u n t. I n th a t case, th e excess p a r t d e n n a a rtik e l e n d a s t fö r s istn ä m n d a b elo p p . o f th e p a y m e n ts sh a ll re m a in ta x a b le ac- I så d a n t fall b e sk a tta s ö v e rs k ju ta n d e b elo p p c o rd in g to th e law o f e a c h C o n tra c tin g S tate, e n lig t la g stiftn in g e n i v a rd e r a a v ta lsslu ta n d e d u e re g a r d b ein g h a d to th e o th e r p ro v i s ta te n m ed ia k tta g a n d e a v ö v rig a b e stä m sions o f th is C o n v e n tio n . m e lse r i d e tta avtal.
A rtic le 13 A rtik e l 13 C a p ita l G a in s R ea lisa tio n svin st 1. G a in s fr o m th e a lie n a tio n o f im m o v - 1. V in st g en o m ö v e rlå te lse a v s å d a n fa s ab le p ro p e r ty , as d e fin e d in p a r a g r a p h 2 o f tig h e t so m avses i a rtik e l 6 p u n k t 2 liksom A rtic le 6, o r fr o m th e a lie n a tio n o f sh a re s v in st g en o m ö v e rlå te lse av a k tie r e lle r lik o r sim ila r rig h ts in a c o m p a n y th e assets n a n d e rä ttig h e te r i e tt b o lag , v a rs tillg å n g a r o f w h ich c o n sist m a in ly o f im m o v a b le p r o h u v u d sa k lig e n u tg ö rs a v fa stig h e t, f å r b e p e rty , m a y be ta x e d in th e C o n tra c tin g s k a tta s i d en a v ta lsslu ta n d e sta t, d ä r fastig S ta te in w h ic h th e im m o v ab le p ro p e r ty is h e te n ä r b eläg e n . situ a te d . 2. G a in s fro m th e a lie n a tio n o f m o v a b le 2. V in st g en o m ö v e rlå te lse av lö s eg e n p ro p e r ty fo rm in g p a r t o f th e b u sin ess p r o p d o m h ä n fö rlig till tillg å n g a r n e d la g d a i fast e rty o f a p e rm a n e n t e s ta b lish m e n t w h ic h d rifts tä lle , v ilk et e tt fö re ta g i e n a v ta lsslu a n e n te rp rise o f a C o n tra c tin g S ta te h a s ta n d e sta t h a r i d en a n d ra a v ta lsslu ta n d e in th e o th e r C o n tra c tin g S ta te o r o f m ov- sta te n , e lle r av lö s e g en d o m h ä n fö rlig till
14a b le p ro p e r ty p e rta in in g to a fix e d base sta d ig v a ra n d e a n o rd n in g f ö r u tö v a n d e a v a v a ila b le to a re s id e n t o f a C o n tra c tin g fr itt y rk e, v ilk en e n p e rs o n m e d h e m v ist i S tate p e rfo rm in g p ro fe ssio n a l services, in- e n a v ta lsslu ta n d e s ta t h a r i d en a n d ra a v clu d in g th e g ains fr o m th e a lie n a tio n o f ta lsslu ta n d e sta te n , f å r b e sk a tta s i d e n n a su c h a p e rm a n e n t e sta b lish m e n t (alo n e o r a n d ra stat. M o ts v a ra n d e g ä lle r v in st g en o m to g e th e r w ith th e w h o le e n te rp rise ) o r o f ö v e rlå te lse av s å d a n t fa s t d rifts tä lle (f ö r sig su c h a fix e d b ase, m a y b e ta x e d in th a t e lle r i sa m b a n d m e d ö v e rlå te lse a v h e la o th e r S tate. H o w e v e r, g ain s fr o m th e a lie n a fö re ta g e t) e lle r s å d a n sta d ig v a ra n d e a n tio n o f m o v ab le p ro p e rty o f th e k in d re fe r- o rd n in g . V in st g e n o m ö v e rlå te lse a v så d a n re d to in p a ra g r a p h 3 o f A rtic le 21 sh all be lös e g e n d o m so m avses i a rtik e l 21 p u n k t 3 ta x a b le o n ly in th e C o n tra c tin g S tate in b e sk a tta s e m e lle rtid e n d a s t i d e n a v ta lsslu w h ich su c h m o v a b le p ro p e rty is ta x a b le ac- ta n d e stat, d ä r s å d a n lös e g e n d o m b e sk a tta s c o rd in g to th e said A rticle. en lig t n ä m n d a artik el. 3. G a in s fr o m th e a lie n a tio n o f any 3. V in st g en o m ö v e rlå te lse a v a n n a n ä n i p ro p e rty o th e r th å n th o se m e n tio n e d in p u n k te r n a 1 o c h 2 a n g iv e n e g e n d o m b e s k a t p a ra g ra p h s 1 a n d 2 shall b e ta x a b le on ly ta s e n d a st i d en a v ta lsslu ta n d e s ta t d ä r in th e C o n tra c tin g S ta te o f w h ic h th e ö v e rlå ta re n h a r h em v ist. a lie n a to r is a re sid e n t.
A rticle 14 A rtik e l 14 In d e p e n d e n t P erso n a l S ervices F ritt y r k e 1. In c o m e d e riv e d b y a re s id e n t o f a 1. In k o m st, so m fö rv ä rv a s a v p e rs o n C o n tra c tin g S ta te in re s p e c t o f p ro fe ssio n a l m e d h em v ist i e n a v ta lsslu ta n d e s ta t g en o m services o r o th e r in d e p e n d e n t activities o f u tö v a n d e a v fr itt y rk e e lle r a n n a n d ä rm e d a sim ilar c h a ra c te r sh all b e ta x a b le on ly jä m fö rb a r sjä lv stä n d ig v e rk s a m h e t, b e s k a t in th a t S ta te u n less h e h as a fixed base ta s e n d a st i d e n n a sta t, såv id a h a n ick e i re g u la rly a v a ila b le to h im in th e o th e r d en a n d ra a v ta lsslu ta n d e sta te n h a r e n s ta C o n tra c tin g S tate fo r th e p u rp o s e o f p e r d ig v a ra n d e a n o rd n in g , so m reg elm ässig t fo rm in g h is activities. I f h e h as su c h a stå r till h a n s fö rfo g a n d e fö r u tö v a n d e av fix e d base, th e in c o m e m a y be ta x e d in the v e rk sa m h e te n . O m h a n h a r e n s å d a n sta d ig o th e r C o n tra c tin g S ta te b u t o n ly so m u ch v a ra n d e a n o rd n in g f å r in k o m ste n b e sk a tta s o f it as is a ttrib u ta b le to th a t fix ed base. i d e n n a a n d ra a v ta lsslu ta n d e s ta t m e n e n d ast så sto r del d ä ra v so m ä r h ä n fö rlig till d e n n a a n o rd n in g . 2. T h e te rm “ p ro fe ssio n a l serv ices” in- 2. U ttry c k e t ” f r itt y rk e ” in b e g rip e r s ä r clu d es, esp ecially in d e p e n d e n t scientific, sk ilt sjä lv stä n d ig v e ten sk ap lig , litte r ä r och lite ra ry , artistic, e d u c a tio n a l o r teac h in g k o n stn ä rlig v e rk s a m h e t, u p p fo s trin g s- och activ ities as w ell as th e in d e p e n d e n t a ctiv i u n d e rv isn in g s v e rk sa m h e t sa m t så d a n sjä lv ties o f p h y sician s, law yers, en g in eers, s tä n d ig v e rk s a m h e t so m u tö v a s a v lä k a re , a rc h ite c ts a n d den tists. a d v o k a te r, in g e n jö re r, a rk ite k te r o ch ta n d läk are.
A rticle 15 A rtik e l 15 D e p e n d e n t P erso n a l Services E n s k ild tjä n st 1. S u b je c t to th e p ro v isio n s o f A rticles 1. D ä r icke b e stä m m e lse rn a i a rtik la rn a 16, 18 a n d 19, salarie s, w ages a n d o th e r 16, 18 o c h 19 fö ra n le d e r a n n a t, b e sk a tta s sim ilar r e m u n e ra tio n d e riv e d by a resid en t lö n e r o c h lik n a n d e e rs ä ttn in g a r, so m p e rs o n o f a C o n tra c tin g S ta te in re sp e c t o f an m e d h e m v ist i e n a v ta lsslu ta n d e s ta t fö r v ä r e m p lo y m e n t shall be ta x a b le o n ly in th a t v a r g en o m a n stä lln in g , e n d a s t i d e n n a sta t S tate unless th e e m p lo y m e n t is ex ercised såv id a icke a rb e te t u tfö re s i d e n a n d r a a v in th e o th e r C o n tra c tin g S tate. I f th e ta lsslu ta n d e sta te n . O m a rb e te t u tfö re s i
15e m p lo y m e n t is so ex ercised , su c h re m u n e ra - d e n n a a n d ra stat, få r e rs ä ttn in g so m u p p b ä tio n as is d e riv e d th e r e fro m m a y b e ta x e d re s fö r a rb e te t b e sk a tta s d är. in th a t o th e r S tate. 2. N o tw ith s ta n d in g th e p ro v isio n s o f 2. U ta n h in d e r a v b e s tä m m e lse rn a i p a r a g r a p h 1, re m u n e ra tio n d e riv e d b y a p u n k t 1 b e sk a tta s in k o m st, v ilk e n u p p b ä re s re s id e n t o f a C o n tra c tin g S ta te in re sp e c t av p e rs o n m e d h e m v ist i e n a v ta lsslu ta n d e o f a n e m p lo y m e n t e x ercised in th e o th e r s ta t fö r a rb e te so m u tfö re s i d e n a n d r a a v C o n tra c tin g S tate sh all be ta x a b le o n ly in ta lsslu ta n d e sta te n , e n d a s t i d e n fö r s t th e firs t-m e n tio n e d S tate if: n ä m n d a a v ta lsslu ta n d e sta te n , u n d e r f ö r u t s ä ttn in g a tt a) th e re c ip ie n t is p re s e n t in th e o th e r a) in k o m s tta g a re n v istas i d e n a n d ra sta S ta te f o r a p e rio d o r p e rio d s n o t ex ceed in g te n u n d e r tid ry m d eller tid ry m d e r, so m sam in th e a g g re g a te 183 d ay s in a c a le n d a r m a n la g t ick e ö v e rs tig e r 183 d a g a r u n d e r y e a r; k a le n d e rå re t, o ch b) th e re m u n e ra tio n is p a id b y, o r on b) e rs ä ttn in g e n b e ta la s a v e lle r p å u p p b e h a lf o f, a n e m p lo y e r w h o is n o t a re sid e n t d ra g av a rb e tsg iv a re , so m ej h a r h e m v ist i o f th e o th e r S tate; d e n a n d ra sta te n , sa m t c) th e re m u n e ra tio n is n o t b o rn e by a c) e rs ä ttn in g e n ick e såso m o m k o s tn a d p e rm a n e n t e sta b lish m e n t o r a fix e d b ase b e la s ta r fa s t d rifts tä lle e lle r sta d ig v a ra n d e w h ich th e e m p lo y e r h as in th e o th e r S tate. a n o rd n in g , so m a rb e tsg iv a re n h a r i d e n a n d ra staten . 3. N o tw ith s ta n d in g th e p re c e d in g p r o 3. U ta n h in d e r a v fö re g å e n d e b e s tä m visions o f th is A rtic le , re m u n e ra tio n in m e lse r i d e n n a a rtik e l f å r in k o m st av a r re s p e c t o f a n e m p lo y m e n t e x ercised a b o a rd bete, so m u tfö re s o m b o rd p å fa rty g , lu f tf a r a ship, a irc ra ft, ra il-tra n s p o rt v e h ic le o r tyg, jä rn v ä g s- e lle r la n d s v ä g sfo rd o n i in te r r o a d - tra n s p o rt v eh icle in in te rn a tio n a l tr a f- n a tio n e ll tr a fik , b e sk a tta s i d en a v ta lsslu fic, m a y be ta x e d in th e C o n tra c tin g S tate ta n d e s ta t d ä r fö re ta g e t h a r sin v e rk lig a le d in w h ic h th e p la c e o f effectiv e m a n a g e m e n t ning. o f th e e n te rp ris e is situ a te d .
A rtic le 16 A rtik e l 16 D ire c to rs’ F ees S ty re lse a rv o d e n D ire c to rs ’ fe e s a n d sim ila r p a y m e n ts S ty re lse a rv o d e n o c h lik n a n d e e rs ä tt d e riv e d by a re s id e n t o f a C o n tra c tin g n in g a r, so m u p p b ä re s av p e rs o n m e d h e m S tate in h is c a p a c ity as a m e m b e r o f th e vist i en a v ta lsslu ta n d e s ta t i e g e n sk a p av b o a rd o f d ire c to rs o f a c o m p a n y w h ic h is sty re ls e le d a m o t i b o la g m e d h e m v ist i d e n a re s id e n t o f th e o th e r C o n tra c tin g S tate a n d ra a v ta lsslu ta n d e sta te n , f å r b e sk a tta s i m ay be ta x e d in th a t o th e r S tate. d e n n a a n d ra sta t.
A rticle 17 A rtik e l 17 A rtis te s a n d A th le te s A r tis te r och id ro ttsm ä n 1. N o tw ith s ta n d in g th e p ro v isio n s o f 1. U ta n h in d e r a v b e stä m m e lse rn a i a r A rtic le s 14 a n d 15, in c o m e d e riv e d by tik la rn a 14 o c h 15 få r in k o m st, so m te a te re n te rta in e rs, su c h as th e a tre , m o tio n pic- eller film sk å d e sp e la re , ra d io - eller telev itu re , r a d io o r telev isio n a rtiste s, a n d m u si- sio n sa rtiste r, m u s ik e r o c h id r o tts m ä n o c h cian s, a n d b y a th le te s, fro m th e ir p e rs o n a l lik n a n d e y rk e s u tö v a re fö r v ä rv a r g e n o m sin activ ities as su c h m a y be ta x e d in th e p e rso n lig a v e rk s a m h e t i d e n n a eg e n sk a p , C o n tra c tin g S ta te in w h ic h th e se activ ities b e sk a tta s i d e n a v ta lsslu ta n d e s ta t d ä r v e rk are exercised. sa m h e te n u tö v as. 2. W h e re in c o m e in re s p e c t o f p e rs o n a l 2. I fa ll d å in k o m st g en o m p e rs o n lig t a r activ ities as s u c h o f a n e n te r ta in e r o r b ete, so m u tfö re s av a rtis t eller p ro fe ssio n e ll
16a th le te a c c ru e s n o t to t h a t e n te r ta in e r o r id ro ttsm a n , ick e tillfa lle r a rtis te n eller a th le te h im se lf b u t to a n o th e r p e rs o n th a t id ro tts m a n n e n själv u ta n a n n a n p e rs o n , f å r in c o m e m ay , n o tw ith sta n d in g th e p ro v isio n s d e n n a in k o m st, u ta n h in d e r a v b e stä m m e l o f A r ti d e s 7, 14 a n d 15, b e ta x e d in th e se rn a i a rtik la rn a 7, 14 o c h 15, b e sk a tta s i C o n tra c tin g S ta te in w h ich th e activ ities o f d e n a v ta lsslu ta n d e s ta t d ä r a rtis te n e lle r th e e n te r ta in e r o r a th le te a re exercised. id r o tts m a n n e n u tf ö r a rb e te t. 3. N o tw ith s ta n d in g th e p ro v isio n s o f 3. U ta n h in d e r a v b e stä m m e lse rn a i p a ra g r a p h s 1 a n d 2, in c o m e d e riv e d fro m p u n k te r n a 1 o c h 2 sk all in k o m st, so m f ö r su c h activ ities as d e fin e d in p a ra g r a p h 1 v ärv as g en o m så d a n v e rk s a m h e t so m avses i p e rfo rm e d w ith in th e fr a m e w o rk o f c u ltu ra l p u n k t 1 o c h so m u tö v a s in o m ra m e n f ö r e x c h a n g e b etw e e n th e C o n tra c tin g S tates, k u ltu ru tb y te m e lla n d e a v ta lsslu ta n d e s ta shall be e x e m p t f r o m ta x in th e C o n tra c tin g te rn a , v a ra u n d a n ta g e n f r å n b e sk a ttn in g i S tate in w h ich th ese activ ities a re exercised. d e n sta t d ä r v e rk s a m h e te n u tö v as.
A rtic le 18 A rtik e l 18 G o v e r n m e n t S ervice A llm ä n tjä n st 1. a) R e m u n e ra tio n , o th e r th å n a p e n 1. a) E rs ä ttn in g (m e d u n d a n ta g f ö r p e n sion, p a id b y a C o n tra c tin g S ta te o r a p o - sion), so m b e ta la s a v e n a v ta lsslu ta n d e stat, litical su b d iv isio n o r a lo cal a u th o rity th e re - dess p o litisk a u n d e ra v d e ln in g a r e lle r lo k a la o f to a n y in d iv id u a l in re s p e c t o f services m y n d ig h e te r till fysisk p e rs o n p å g ru n d av re n d e re d to th a t S ta te o r su b d iv isio n o r lo a rb e te so m u tfö re s i d e n n a sta ts, dess p o li c a l a u th o rity th e r e o f sh a ll b e ta x a b le on ly tisk a u n d e ra v d e ln in g a rs e lle r lo k a la m y n in th a t S tate. d ig h eters tjä n st, b e sk a tta s e n d a s t i d e n n a stat. b) H o w ev er, su c h r e m u n e ra tio n shall be b) S å d a n e rs ä ttn in g b e sk a tta s e m e lle rtid ta x a b le o n ly in th e o th e r C o n tra c tin g S tate e n d a s t i d e n a n d ra a v ta lsslu ta n d e sta te n , om if th e services a re re n d e r e d in th a t S ta te an d a rb e te t u tfö re s i d e n n a a n d r a s ta t o c h m o t th e re c ip ie n t is a re s id e n t o f th a t o th e r C o n ta g a re n ä r e n p e rs o n m e d h e m v ist i d e n n a tra c tin g S tate w h o : s ta t so m i) is a n a tio n a l o f th a t S ta te ; o r 1) ä r m e d b o rg a re i d e n n a s ta t eller ii) d id n o t b ec o m e a re s id e n t o f th a t 2) icke e rh ö ll h e m v ist d ä r e n d a s t fö r S ta te solely f o r th e p u rp o s e o f p e rfo rm in g a tt u tf ö ra a rb e te t e lle r th e serv ices; o r iii) is n o t su b je c t to ta x in re s p e c t o f 3) ick e ä r sk a ttsk y ld ig f ö r e rsä ttn in g e n su c h r e m u n e ra tio n in th e C o n tra c tin g i d e n a v ta lsslu ta n d e s ta t fr å n v ilk en den S ta te fro m w h ich th e re m u n e ra tio n is u tb e ta la s. p aid . 2. a ) A n y p e n sio n p a id by, o r o u t o f 2. a) P e n sio n , so m b e ta la s a v — eller fu n d s c re a te d by, a C o n tra c tin g S ta te o r a fr å n f o n d e r in r ä tta d e a v — e n a v ta lsslu p o litic a l su b d iv isio n o r a lo c a l a u th o rity ta n d e sta t, dess p o litisk a u n d e ra v d e ln in g a r th e r e o f to a n y in d iv id u a l in re s p e c t o f s e r e lle r lo k a la m y n d ig h e te r till fy sisk p e rs o n vices re n d e re d to th a t S ta te o r su b d iv isio n p å g ru n d av a rb e te so m u tf ö rts i d e n n a o r lo cal a u th o rity th e r e o f sh all be ta x a b le stats, d ess p o litisk a u n d e ra v d e ln in g a rs eller o n ly in th a t S tate. lo k a la m y n d ig h e te rs tjä n st, b e sk a tta s e n d ast i d e n n a stat. b ) H o w e v e r, s u c h p e n sio n s sh all be ta x b) S å d a n p e n sio n b e sk a tta s e m e lle rtid e n a b le o n ly in th e o th e r C o n tra c tin g S tate if d a s t i d e n a n d ra a v ta lsslu ta n d e sta te n , o m th e re c ip ie n t is a n a tio n a l o f a n d a re sid e n t m o tta g a re n av p e n sio n e n ä r m e d b o rg a re o f th a t S tate. o c h h a r h e m v ist i d e n n a sta t. 3. T h e p ro v isio n s o f A rtic le s 15, 16 a n d 3. B e stä m m e lse rn a i a rtik la rn a 15, 16 2 0 sh all a p p ly to re m u n e ra tio n a n d p en - o c h 20 tillä m p a s p å e rs ä ttn in g o c h p e n sio n ,
17sions in re s p e c t o f serv ices re n d e re d in co n - so m u tb e ta la s p å g ru n d av a rb e te u tf ö r t i n e c tio n w ith a n y b u sin ess c a rrie d o n b y a sa m b a n d m e d rö re lse so m b e d riv e s a v en C o n tra c tin g S ta te o r a p o litic a l su b d iv isio n a v ta lsslu ta n d e sta t, d ess p o litisk a u n d e ra v o r a local a u th o r ity th e re o f. d e ln in g a r e lle r lo k a la m y n d ig h e te r.
A rticle 19 A rtik e l 19 P ro fesso rs a n d S tu d e n ts P ro fe s so re r o c h stu d e ra n d e 1. A p ro fe s s o r o r te a c h e r w ho visits a 1. E n p ro fe sso r e lle r lä ra re , so m v istas i C o n tra c tin g S ta te fö r a p e rio d n o t ex- en a v ta lsslu ta n d e s ta t u n d e r e n tid ry m d ick e c e e d in g tw o y e a rs f o r th e p u rp o s e o f ö v e rs tig a n d e tv å å r i sy fte a tt b e d riv a u n te a c h in g o r c o n d u c tin g re s e a rc h a t a u n iv e r- d erv isn in g e lle r fo rsk n in g v id u n iv e rsite t, sity, co lleg e, sch o o l o r o th e r e d u c a tio n a l in h ö g sk o la, sk o la eller a n n a n u n d e rv isn in g s stitu tio n in th a t C o n tra c tin g S ta te a n d w ho a n sta lt i d e n n a a v ta lsslu ta n d e s ta t o c h so m is, o r w as im m e d ia te ly b e fo re su c h visit, a h a r — e lle r o m e d e lb a rt fö re v istelsen h a d e re sid e n t o f th e o th e r C o n tra c tin g S tate, — h e m v ist i d e n a n d r a a v ta lsslu ta n d e s ta shall be e x e m p t fro m ta x in th e first-m e n - te n , ä r b e fria d f r å n s k a tt i d e n fö rs tn ä m n d a tio n e d C o n tra c tin g S tate on a n y re m u n e ra - a v ta lsslu ta n d e sta te n p å e rs ä ttn in g , so m h a n tio n fo r su c h te a c h in g o r re se a rc h . u p p b ä r f ö r s å d a n u n d e rv isn in g e lle r fo r s k ning. 2. T h e p ro v isio n s o f p a ra g r a p h 1 shall 2. B e stä m m e lse rn a i p u n k t 1 tillä m p a s n o t a p p ly to in co m e fro m re s e a rc h if such ick e p å in k o m st g en o m fo rsk n in g , om re s e a rc h is u n d e rta k e n n o t in th e p u b lic in- fo rsk n in g e n sk er, ic k e i a llm ä n t in tresse te re st b u t p rim a rily fo r th e p riv a te b e n e fit u ta n fö re trä d e s v is till g ag n fö r e n e lle r fle ra o f a sp ecific p e rs o n o r p ersons. p e rs o n e rs p riv a ta in tressen . 3. A stu d e n t, business a p p re n tic e o r a 3. S tu d e ra n d e e lle r a ffä rs - e lle r h a n ttra in e e w h o is p re s e n t in a C o n tra c tin g v e rk s p ra k tik a n t som v istas i e n a v ta lsslu S ta te solely f o r th e p u rp o s e o f h is e d u c a - ta n d e s ta t u te s lu ta n d e f ö r sin u n d e rv isn in g tio n o r tra in in g a n d w h o is, o r w as im m e eller u tb ild n in g o c h so m h a r — e lle r o m e d iately b e fo re his stay in th a t S tate, a d e lb a r t fö re v istelsen i d e n n a s ta t h a d e — re sid e n t o f th e o th e r C o n tra c tin g S tate, h em v ist i d e n a n d ra a v ta lsslu ta n d e sta te n , sh all be e x e m p t fr o m ta x in th e first-m e n - ä r b e fria d frå n s k a tt i d e n fö r s tn ä m n d a a v tio n ed S ta te in re s p e c t o f p a y m e n ts receiv ed ta lsslu ta n d e s ta te n p å b e lo p p so m h a n e r f o r th e p u rp o s e o f h is m a in te n a n c e , e d u c a - h å lle r fö r s itt u p p e h ä lle , sin u n d e rv isn in g tio n o r tra in in g p ro v id e d th a t su c h p a y m e n ts e lle r u tb ild n in g , u n d e r fö ru ts ä ttn in g a tt b e a re m a d e to h im fr o m so u rc e s o u ts id e th a t lo p p e n u tb e ta la s till h o n o m f r å n k ä lla u ta n first-m e n tio n e d S tate. fö r d e n n a fö r s tn ä m n d a stat. 4. A stu d e n t a t a u n iv e rsity o r o th e r 4. S tu d e ra n d e v id u n iv e rsite t e lle r a n n a n e d u c a tio n a l in s titu tio n in a C o n tra c tin g u n d e rv isn in g s a n sta lt i e n a v ta lsslu ta n d e sta t, S tate, w h o d u rin g a te m p o ra ry stay in th e so m u n d e r tillfä llig v istelse i d e n a n d ra a v o th e r C o n tra c tin g S ta te h o ld s a n em p lo y - ta lsslu ta n d e sta te n in n e h a r a n s tä lln in g i m e n t in th a t S ta te fo r a p e rio d n o t exceed- d e n n a s ta t u n d e r e n tid ry m d a v h ö g s t 100 ing 100 d a y s in a c a le n d a r y e a r f o r th e d a g a r u n d e r e tt o c h s a m m a k a le n d e rå r f ö r p u rp o s e o f o b ta in in g p ra c tic a l ex p e rie n c e a tt e rh å lla p ra k tis k e rf a re n h e t i a n slu tn in g in c o n n e c tio n w ith h is stu d ies, sh all b e tax - till stu d ie rn a , b e sk a tta s i sistn ä m n d a s ta t e n a b le in th e la s t-m e n tio n e d C o n tra c tin g d a st f ö r d e n d e l a v in k o m ste n a v a n s tä ll S tate o n ly f o r s u c h p a r t o f th e in c o m e fro m n in g e n so m f ö r k a le n d e rm å n a d ö v e rstig e r th e e m p lo y m e n t as ex ceed s a n a m o u n t a en tre d je d e l a v d e t å rlig a g ru n d a v d ra g so m c a le n d a r m o n th e q u a l to o n e th ird o f th e m ed g es p e rs o n m e d h e m v ist i S verige e lle r a n n u a l b asic d e d u c tio n (“ g ru n d a v d r a g ” ) m o tv ä rd e t i p o ls k v a lu ta . S k a tte b e frie ls e e n w h ic h is g ra n te d S w edish re s id e n ts o r the ligt d e n n a p u n k t m ed g es d o c k m e d e tt sa m e q u iv a le n t in P o lish c u rre n c y . T h e ex em p - m a n la g t b e lo p p av h ö g st e tt h e lt s å d a n t å r-
18tio n g ra n te d u n d e r th is p a ra g r a p h sh all n o t, lig t g ru n d a v d ra g e lle r m o tv ä rd e t i p o ls k v a h o w ev er, ex ceed a n a g g reg ate a m o u n t e q u a l lu ta . B elo p p fö r v ilk e t s k a tte fr ih e t e rh å lle s to th e fu ll a m o u n t o f s u c h a n n u a l h a sie de- e n lig t d e n n a p u n k t in n e f a tta r p e rs o n lig a a v d u e tio n o r th e e q u iv a le n t in P o lish cu rre n c y . d ra g f ö r ifrå g a v a ra n d e k a le n d e rå r. A n y a m o u n t e x e m p te d fr o m ta x u n d e r this p a ra g r a p h sh all in c lu d e p e rs o n a l allo w an c es fo r th e c a le n d a r y e a r in q u estio n .
A r ti d e 20 A rtik e l 20 O th e r In c o m e Ö vriga in k o m ste r Ite m s o f in c o m e o f a re s id e n t o f a C o n - In k o m s t, b e tr ä ffa n d e v ilk en in g en b e tra c tin g S tate, w b e re v e r arisin g , n o t d e a lt stäm m else m e d d e la ts i fö re g å e n d e a rtik la r i w ith in th e fo re g o in g A rtic le s o f tilis C o n - a v ta le t o c h so m u p p b ä re s a v p e rs o n m ed v e n tio n m a y be ta x e d in b o th C o n tra c tin g h e m v ist i e n a v ta lsslu ta n d e s ta t, f å r b e sk a t S tates. ta s i b å d a a v ta lsslu ta n d e sta te rn a , o av sett v a rifrå n in k o m ste n h ä rrö r.
A r ti d e 21 A rtik e l 21 C a p ita l F ö r m ö g e n h e t 1. C a p ita l re p re s e n te d b y im m o v a b le p ro - 1. F ö rm ö g e n h e t b e stå e n d e a v s å d a n fa s p e rty as d e fin e d in p a ra g r a p h 2 o f A r ti d e tig h et so m avses i a rtik e l 6 p u n k t 2 f å r b e 6, m a y be ta x e d in th e C o n tra c tin g S tate sk a tta s i d e n a v ta lsslu ta n d e s ta t d ä r fastig in w h ich s u c h p ro p e r ty is situ a te d . h e te n ä r belägen. 2. C a p ita l re p re s e n te d b y m o v a b le p r o 2. F ö rm ö g e n h e t b e stå e n d e a v lö s eg en p e rty fo rm in g p a r t o f th e bu sin ess p ro p e rty d o m , so m ä r h ä n fö rlig till tillg å n g a r n e d o f a p e rm a n e n t e sta b lish m e n t o f a n e n te r- la g d a i e tt fö re ta g s fa s ta d rifts tä lle e lle r av p rise, o r by m o v a b le p ro p e r ty p e rta in in g to lös e g e n d o m , so m in g å r i e n sta d ig v a ra n d e a fix ed b ase u sed f o r th e p e rfo rm a n c e o f a n o rd n in g f ö r u tö v a n d e av fr itt y rk e , få r p ro fe ssio n a l services, m a y b e ta x e d in th e b e sk a tta s i d e n a v ta lsslu ta n d e s ta t d ä r d e t C o n tra c tin g S ta te in w h ic h th e p e rm a n e n t fa s ta d rifts tä lle t eller d e n sta d ig v a ra n d e e sta b lish m e n t o r fix e d b ase is situ a te d . a n o rd n in g e n ä r belägen. 3. S hips, a ir c ra ft, ra il-tra n s p o rt veh icles 3. F a rty g , lu ftfa rty g , jä rn v ä g s- eller o r r o a d - tra n s p o rt veh icles o p e ra te d in in te r la n d s v ä g sfo rd o n , so m a n v ä n d e s i in te rn a tio n a tio n a l tra ffic , a n d m o v a b le p ro p e r ty p e r n e ll tra fik , sa m t lö s e g e n d o m , so m ä r h ä n ta in in g to th e o p e ra tio n o f s u c h ships, a ir fö rlig till a n v ä n d n in g e n a v s å d a n a farty g , c r a f t a n d vehicles, sh a ll b e ta x a b le o n ly in lu ftfa rty g eller fo rd o n , b e sk a tta s e n d a st i th e C o n tra c tin g S ta te in w h ic h th e p lace den a v ta lsslu ta n d e s ta t d ä r fö re ta g e t h a r sin o f e ffe c tiv e m a n a g e m e n t o f th e e n te rp rise v e rk lig a led n in g . is situ a te d . 4. A ll o th e r ele m e n ts o f c a p ita l o f a re s i 4. A lla a n d ra slag av fö rm ö g e n h e t, som d e n t o f a C o n tra c tin g S ta te sh all be ta x ab le in n e h a s av p e rs o n m e d h e m v ist i e n av tals on ly in th a t S tate. slu ta n d e stat, b e sk a tta s e n d a s t i d e n n a stat.
A rtic le 22 A rtik e l 22 E lim in a tio n o f D o u b le T a x a tio n U n d v ik a n d e av d u b b e lb e s k a ttn in g 1. S u b je c t to th e p ro v isio n s o f p a ra g ra p h 1. O m p e rs o n m e d h em v ist i e n av ta lsslu 3, w h e re a re s id e n t o f a C o n tra c tin g S tate ta n d e sta t u p p b ä r in k o m st eller in n e h a r f ö r deriv es in co m e o r o w n s c a p ita l w h ich , in m ö g e n h e t, som e n lig t b e stä m m e lse rn a i a c c o rd a n c e w ith th e p ro v isio n s o f th is C o n - d e tta a v ta l f å r b e sk a tta s i d e n a n d ra a v ta ls v en tio n , m a y be ta x e d in th e o th e r C o n tra c t- s lu ta n d e sta te n skall, så v id a ic k e b e stä m -
19ing S tate, th e firs t-m e n tio n e d S ta te sh all m e lse rn a i p u n k t 3 fö r a n le d e r a n n a t, d e n allow : fö r s tn ä m n d a a v ta lsslu ta n d e sta te n , a) as a d e d u c tio n fr o m th e ta x o n th e in - a) f r å n v e d e rb ö ra n d e p e rs o n s in k o m s t c o m e o f th a t p e rs o n , a n a m o u n t e q u a l to s k a tt a v rä k n a e tt b e lo p p m o ts v a ra n d e d e n th e in c o m e ta x p a id in th a t o th e r C o n tra c t- in k o m stsk a tt so m e rla g ts i d e n a n d ra a v in g S tate; ta ls s lu ta n d e sta te n ; b) as a d e d u c tio n fro m th e ta x o n th e b) f r å n v e d e rb ö ra n d e p e rs o n s fö rm ö g e n c a p ita l o f th a t p e rso n , a n a m o u n t e q u a l h e ts sk a tt a v rä k n a e tt b e lo p p m o tsv a ra n d e to th e c a p ita l ta x p a id in th a t o th e r C o n - d e n fö rm ö g e n h e ts s k a tt so m erla g ts i d en tra c tin g S tate. a n d ra a v ta lsslu ta n d e staten . 2. T h e d e d u c tio n in e ith e r case sh a ll n o t, 2. A v rä k n in g s b e lo p p e t sk all e m e lle rtid h o w ev er, ex ceed th a t p a r t o f th e in co m e ick e i n å g o td e ra fa lle t ö v erstig a b e lo p p e t av ta x o r c a p ita l ta x , resp ectiv ely , as c o m p u te d d e n d e l av in k o m stsk a tte n re sp e k tiv e fö r m ö b e fo re th e d e d u c tio n is given, w h ic h is ap- g e n h e tssk a tte n , b e rä k n a d u ta n s å d a n a v rä k p ro p ria te , as th e c a se m ay be, to th e in ning, so m b e lö p e r p å d e n in k o m st eller d e n c o m e o r th e c a p ita l w h ich m a y be ta x e d fö rm ö g e n h e t so m få r b e sk a tta s i d e n a n d ra in th e o th e r C o n tra c tin g S tate. av ta lsslu ta n d e sta te n . 3. W h e re a re s id e n t o f a C o n tra c tin g 3. O m p e rs o n m e d h em v ist i e n a v ta lsslu S tate d eriv es in c o m e o r ow ns c a p ita l w hich, ta n d e sta t u p p b ä r in k o m st eller in n e h a r f ö r in a c c o rd a n c e w ith th e p ro v isio n s o f th is m ö g e n h e t so m en lig t b e stä m m e lse rn a i d e tta C o n v e n tio n , sh all b e ta x a b le o n ly in th e av ta l b e sk a tta s e n d a s t i d e n a n d ra a v ta lsslu o th e r C o n tra c tin g S tate, th e first-m e n tio n e d ta n d e sta te n , f å r d e n fö r s tn ä m n d a a v ta lsslu S tate m a y in c lu d e th is in co m e o r c a p ita l ta n d e s ta te n in r ä k n a in k o m ste n eller f ö r m ö in th e ta x b ase b u t shall allo w as a d e d u c g e n h e te n i b e s k a ttn in g su n d e rla g e t m e n skall tio n fr o m th e in c o m e ta x o r c a p ita l ta x fr å n s k a tte n p å in k o m ste n e lle r fö r m ö g e n th a t p a r t o f th e in c o m e ta x o r c a p ita l tax , h e te n a v rä k n a d e n d el a v in k o m stsk a tte n re s p ectiv ely , w h ic h is a p p ro p ria te , as th e re sp e k tiv e fö rm ö g e n h e tssk a tte n so m b e lö p e r case m a y b e , to th e in c o m e d e riv e d fro m p å d e n in k o m st so m fö rv ä rv a ts f r å n d e n o r th e c a p ita l o w n ed in th a t o th e r C o n a n d ra a v ta lsslu ta n d e sta te n e lle r d e n f ö r m ö tra c tin g S tate. g e n h e t so m in n e h a s d är.
A rtic le 23 A rtik e l 23 N o n -D is c rim in a tio n F ö r b u d m o t d is k rim in e rin g 1. T h e n a tio n a ls o f a C o n tra c tin g S tate 1. M e d b o rg a re i e n a v ta lsslu ta n d e s ta t w h e th e r o r n o t th e y a re re s id e n ts o f o n e o f skall, o a v se tt o m d e h a r h em v ist i e n a v the C o n tra c tin g S tates, sh a ll n o t be su b - ta lsslu ta n d e s ta t e lle r ej, ick e i d e n a n d ra je c te d in th e o th e r C o n tra c tin g S tate to an y av ta lsslu ta n d e sta te n b li fö re m å l fö r n å g o n ta x a tio n o r an y re q u ire m e n t c o n n e c te d b e sk a ttn in g eller n å g o t d ä rm e d s a m m a n th e re w ith w h ic h is o th e r o r m o re b u rd e n - h ä n g a n d e s k a tte k ra v av a n n a t slag e lle r m e r so m e th å n th e ta x a tio n a n d c o n n e c te d ty n g a n d e ä n m e d b o rg a rn a i d e n n a a n d ra re q u ire m e n ts to w h ic h n a tio n a ls o f th a t sta t u n d e r s a m m a fö r h å lla n d e n ä r e lle r k a n o th e r S ta te in th e sam e c irc u m sta n c e s are bli u n d e rk a s ta d e . o r m ay b e su b je c te d . 2. T h e ta x a tio n o n a p e rm a n e n t estab lish - 2. B e sk a ttn in g e n av fa s t d rifts tä lle , so m m e n t w h ic h a n e n te rp rise o f a C o n tra c tin g fö re ta g i en a v ta lsslu ta n d e s ta t h a r i d e n S ta te h a s in th e o th e r C o n tra c tin g S tate a n d ra a v ta lsslu ta n d e sta te n , sk all i d e n n a sh a ll n o t be less fa v o u ra b ly lev ied in th a t a n d ra sta t ic k e v a ra m in d re fö rd e la k tig än o th e r S ta te th å n th e ta x a tio n lev ied o n b e s k a ttn in g e n a v fö re ta g i d e n n a sta t, som e n te rp ris e s o f th a t o th e r S ta te c a rry in g o n b e d riv e r sa m m a v e rk sa m h e t. th e sa m e activities. T h is p ro v isio n sh a ll n o t b e c o n s tru e d as D e n n a b e stä m m e lse an ses ick e m e d fö ra o b lig in g a C o n tra c tin g S tate to g r a n t to fö rp lik te ls e f ö r en a v ta lsslu ta n d e s ta t a tt
20re sid e n ts o f th e o th e r C o n tra c tin g S tate an y m ed g e p e rs o n e r m e d h e m v ist i d e n a n d ra p e rso n a l allo w an c es, reliefs a n d re d u c tio n s av ta lsslu ta n d e sta te n s å d a n a p e rso n lig a a v f o r ta x a tio n p u rp o s e s o n a c c o u n t o f civil d ra g vid b e sk a ttn in g e n , s k a tte b e frie lse r eller s ta tu s o r fa m ily re sp o n sib ilitie s w h ic h it sk a tte n e d s ä ttn in g a r p å g ru n d a v c iv ilstån d g ra n ts to its o w n re sid e n ts, n o r as c o n fe rrin g e lle r fö rs ö rjn in g sp lik t m o t fa m ilj, so m m e d an y e x e m p tio n fr o m ta x in a C o n tra c tin g ges p e rs o n e r m e d h em v ist i d e n fö r s t S ta te in re s p e c t o f d iv id en d s o r o th e r pay - n ä m n d a a v ta lsslu ta n d e sta te n . B e stä m m e l m e n ts p a id to a c o m p a n y w h ic h is a re sid e n t sen m e d fö r ick e h e lle r r ä t t a tt i e n a v ta lsslu o f th e o th e r C o n tra c tin g S tate. ta n d e s ta t e rh å lla sk a tte b e frie lse f ö r u td e l n in g eller a n d ra u tb e ta ln in g a r till b o lag m ed h e m v ist i d e n a n d ra a v ta lsslu ta n d e sta te n . T h e p ro v isio n s o f th e first su b -p a ra g ra p h B e stä m m e lse rn a i fö r s ta sty c k e t h in d r a r sh all n o t p re v e n t a C o n tra c tin g S ta te fro m icke e n a v ta lsslu ta n d e s ta t a tt b e s k a tta in im p o sin g ta x , a c c o rd in g to th e d o m estic k o m s t, so m u p p b ä re s a v fa s t d rifts tä lle , leg islatio n o f th is S tate, o n in co m e received en lig t re g le rn a i d e n n a sta ts eg en la g s tift b y a p e rm a n e n t e sta b lish m e n t, if th e n in g , o m d e t f a s ta d rifts tä lle t tillh ö r a k tie p e rm a n e n t e sta b lish m e n t b elo n g s to a jo in t- b o la g e lle r d ä rm e d jä m fö rlig t b o la g i d en sto c k c o m p a n y o r sim ila r c o m p a n y in th e a n d ra a v ta lsslu ta n d e sta te n . B e sk a ttn in g e n o th e r C o n tra c tin g S tate. T h e ta x a tio n shall, skall d o c k m o ts v a ra d e n b e s k a ttn in g som h o w ev er, c o rre sp o n d to th e ta x a tio n a p p lied tillä m p a s f ö r a k tie b o la g o c h d ä rm e d jä m w ith re sp e c t to jo in t-sto c k c o m p a n ie s o r fö rlig a b o lag m e d h e m v ist i d e n fö rs tn ä m n d a sim ila r co m p a n ie s re s id e n t in th e first- a v ta lsslu ta n d e s ta te n p å d e ra s ick e u td e la d e m e n tio n e d C o n tra c tin g S ta te o n th e ir u n - vinst. d is trib u te d p ro fits. 3. E x c e p t w h e re th e p ro v isio n s o f A rticle 3. U to m i d e fa ll d å a rtik e l 9, a rtik e l 11 9 , p a ra g r a p h 4 o f A rtic le 11, o r p a ra g r a p h p u n k t 4 e lle r a rtik e l 12 p u n k t 6 tilläm p as, 6 o f A rtic le 12, a p p ly , in te re st, ro y alties a n d skall rä n ta , ro y a lty e lle r a n n a n u tb e ta ln in g o th e r d isb u rse m e n ts p a id by a n e n te rp rise o f frå n e tt fö r e ta g i en a v ta lsslu ta n d e s ta t till a C o n tra c tin g S ta te to a re s id e n t o f th e p e rs o n m e d h e m v ist i d e n a n d r a a v talsslu o th e r C o n tra c tin g S ta te sh all, f o r th e p u r ta n d e sta te n v a ra av d rag sg ill v id b e rä k p ose o f d e te rm in in g th e ta x ab le p ro fits o f n in g e n a v b e s k a ttn in g sb a r v in st f ö r så d a n t su c h e n te rp rise , b e d e d u c tib le u n d e r the fö re ta g p å sa m m a v illk o r so m m o tsv a ra n d e sam e c o n d itio n as if th e y h a d b e e n p a id to u tb e ta ln in g till p e rs o n m e d h e m v ist i den a re s id e n t o f th e first-m e n tio n e d S tate. f ö r s tn ä m n d a staten . S im ilarly , an y d e b ts o f a n e n te rp rise o f P å sa m m a s ä tt sk a ll sk u ld , so m fö re ta g i a C o n tra c tin g S ta te to a re s id e n t o f th e e n a v ta lsslu ta n d e s ta t h a r till p e rs o n m ed o th e r C o n tra c tin g S tate shall, f o r the p u r h em v ist i d e n a n d ra a v ta lsslu ta n d e sta te n , p o se o f d e te rm in in g th e ta x a b le c a p ita l o f vid b e rä k n in g e n a v fö re ta g e ts b e sk a ttn in g s s u c h e n te rp rise , be d e d u c tib le as if th e y h a d b a ra fö rm ö g e n h e t v a ra av d rag sg ill so m o m been c o n tra c te d to a re s id e n t o f th e first- s k u ld e n u p p k o m m it i fö rh å lla n d e till p e rso n m e n tio n e d S tate. m e d h e m v ist i d e n fö r s tn ä m n d a sta te n . 4. E n te rp rise s o f a C o n tra c tin g S tate, th e 4. F ö re ta g i e n a v ta lsslu ta n d e sta t, v ilkas c a p ita l o f w h ic h is w h o lly o r p a rtly o w ned k a p ita l h e lt e lle r delvis äges e lle r k o n tro lle o r c o n tro lle d , d ire c tly o r in d ire c tly , b y on e ras, d ire k t e lle r in d ire k t, a v e n e lle r fle ra o r m o re re sid e n ts o f th e o th e r C o n tra c tin g p e rs o n e r m ed h e m v ist i d e n a n d ra a v ta lsslu S tate, shall n o t be su b je c te d in th e first- ta n d e sta te n , sk all icke i d e n fö rs tn ä m n d a m e n tio n e d C o n tra c tin g S ta te to a n y ta x a a v ta lsslu ta n d e sta te n b li fö re m å l f ö r n å g o n tion o r a n y re q u ire m e n t c o n n e c te d th ere- b e sk a ttn in g e lle r n å g o t d ä rm e d s a m m a n vvith w h ich is o th e r o r m o re b u rd e n s o m e h ä n g a n d e s k a tte k ra v , so m ä r a v a n n a t slag th å n th e ta x a tio n a n d c o n n e c te d re q u ire - eller m e r ty n g a n d e ä n d e n b e sk a ttn in g o ch m e n ts to w h ich o th e r sim ila r e n te rp rise s o f d ä rm e d sa m m a n h ä n g a n d e sk a tte k ra v , som th a l first-m e n tio n e d S tate a re o r m ay be a n d ra lik n a n d e fö r e ta g i d e n n a fö rs tn ä m n d a su b jected . sta t ä r e lle r k a n b li u n d e rk a s ta d e .
215. T h e te r m “ ta x a tio n ” as u se d in th is 5. M e d u ttry c k e t ” b e s k a ttn in g ” avses i A r ti d e m e a n s tax es o f ev ery k in d a n d d e- d e n n a a rtik e l s k a tte r a v v a rje slag o c h b e sc rip tio n , e x c e p t f o r th e P o lish resid en ce- s k a ffe n h e t m e d u n d a n ta g f ö r d e n p o ls k a a v re g istra tio n fees a n d P o lish fees f o r th e g ifte n fö r re g istre rin g a v b o s ä ttn in g o c h d e n p e rm it f ö r o p e n in g a n e n te rp rise . p o ls k a a v g ifte n f ö r a tt få p å b ö rja a ff ä rs v e rk sa m h e t. 6. I t is c e rtifie d h e re w ith th a t th e d iv er- 6. D e t s ä rsk ild a u p p b ö rd s fö rfa r a n d e i sified c o lle c tio n o f ta x e s o n in co m e, p ro f it frå g a o m sk a tt p å in k o m st, v in s t o c h f ö r m ö a n d c a p ita l, w h ic h is e stab lish ed in th e g e n h et, so m fö r e k o m m e r i F o lk re p u b lik e n P o lish P e o p le ’s R e p u b lic fo r th e so cialist P o le n b e tr ä ffa n d e de so cialistisk a fö re ta g e n , e n te rp rise s, sh all n o t a ffe c t th e p ro v isio n s sk all ick e p å v e rk a s a v b e stä m m e lse rn a i o f th is A rticle. d e n n a a rtik e l. 7. T h e p ro v isio n s o f th is A rtic le shall 7. B e stä m m e lse rn a i d e n n a a rtik e l skall n o t be c o n s tru e d as o bliging a C o n tra c tin g icke an ses m e d f ö ra fö rp lik te ls e f ö r e n a v S ta te to g r a n t to re s id e n ts o f th e o th e r ta lsslu ta n d e s ta t a tt m e d g e p e rs o n e r m e d C o n tra c tin g S tate b en efits g ra n te d to re s i h e m v ist i d e n a n d r a a v ta lsslu ta n d e sta te n d e n ts o f som e o th e r sta te o n th e b asis o f fö r m å n e r so m m ed g es p e rs o n e r m e d h e m a g re e m e n ts c o n c lu d e d w ith th a t o th e r S tate. v ist i a n n a n s ta t p å g ru n d a v a v ta l so m slu tits m ed så d a n a n n a n stat.
A rticle 24 A rtik e l 24 M u tu a l A g r e e m e n t P ro ced u re F ö rfa r a n d e t v id ö m se sid ig ö v e r e n s k o m m e lse 1. W h e re a re s id e n t o f a C o n tra c tin g 1. O m p e rs o n m e d h e m v ist i e n a v ta lsslu S ta te c o n sid e rs th a t th e ac tio n s o f o n e o r ta n d e s ta t g ö r g ä lla n d e , a tt i e n a v ta ls s lu b o th o f th e C o n tra c tin g S ta te s re s u lt o r ta n d e sta t e lle r i b å d a s ta te rn a v id ta g its å t w ill re s u lt fo r h im in ta x a tio n n o t in ac- g ä rd e r, som fö r h o n o m m e d f ö r e lle r k o m c o rd a n c e w ith th is C o n v e n tio n , h e m ay , m e r a tt m e d f ö ra e n m o t d e tta a v ta l s tri n o tw ith sta n d in g th e re m e d ie s p ro v id e d by d a n d e b e sk a ttn in g , ä g e r h a n — u ta n a tt th e n a tio n a l law s o f th o se S tates, p re s e n t d e tta p å v e rk a r h a n s r ä t t a tt a n v ä n d a sig av h is c a se to th e c o m p e te n t a u th o rity o f th e d e rä ttsm e d e l so m fin n s i dessa s ta te rs in C o n tra c tin g S tate o f w h ich h e is a re s id e n t te r n a rä tts o rd n in g — g ö ra fra m stä lln in g i o r, if h is c ase c o m es u n d e r p a ra g r a p h 1 sak en h o s d e n b e h ö rig a m y n d ig h e te n i d en o f A rtic le 23, to th a t o f th e C o n tra c tin g av ta lsslu ta n d e sta t, d ä r h a n h a r h e m v ist e l S ta te o f w h ic h h e is a n a tio n a l. T h is case ler, o m frå g a ä r o m tillä m p n in g a v a rtik e l m u s t be p re s e n te d w ith in th re e y e a rs fro m 23 p u n k t 1, i d e n a v ta lsslu ta n d e s ta t d ä r th e firs t n o tific a tio n o f th e a c tio n giving h a n ä r m e d b o rg a re . S å d a n fra m stä lln in g rise to ta x a tio n n o t in a c c o rd a n c e w ith th e skall g ö ra s in o m tr e å r f r å n d e n tid p u n k t d å C o n v e n tio n . p e rs o n e n i frå g a fic k v e ts k a p o m d e n å tg ä rd som givit u p p h o v till b e s k a ttn in g so m s tri d e r m o t a v talet. 2. T h e c o m p e te n t a u th o rity sh a ll en d eav - 2. O m d e n n a b e h ö rig a m y n d ig h e t fin n e r o u r, if th e o b je c tio n a p p e a rs to it to be fra m stä lln in g e n g ru n d a d m e n ej själv k a n få ju s tifie d a n d if it is n o t itself a b le to a rriv e till stå n d e n tillfre d s stä lla n d e lö sn in g , skall a t a n a p p ro p r ia te so lu tio n , to re so lv e th e m y n d ig h e te n sö k a lö sa frå g a n g en o m ö m s e c ase b y m u tu a l a g re e m e n t w ith th e c o m p e sidig ö v e re n sk o m m e lse m e d d e n b e h ö rig a te n t a u th o r ity o f th e o th e r C o n tra c tin g m y n d ig h e te n i d en a n d ra a v ta lsslu ta n d e s ta S ta te , w ith a view to th e a v o id a n c e o f te n i sy fte a tt u n d v ik a e n m o t d e tta avtal ta x a tio n w h ic h is n o t in a c c o rd a n c e w ith strid a n d e b e sk a ttn in g , ö v e re n s k o m m e ls e th e C o n v e n tio n . A n y a g re e m e n t re a c h e d so m tr ä ffa ts sk all g e n o m fö ra s u ta n h in d e r
22shall b e im p le m e n te d n o tw ith sta n d in g an y av tid sfriste r i d e a v ta lsslu ta n d e sta te rn a s lim e lim its in th e n a tio n a l law s o f th e C o n - in te rn a la g stiftn in g . tra c tin g S tates. 3. T h e c o m p e te n t a u th o ritie s o f th e C o n - 3. D e b e h ö rig a m y n d ig h e te rn a i d e a v tra c tin g S ta te s sh all e n d e a v o u r to resolve ta lsslu ta n d e s ta te r n a sk a ll g e n o m öm sesidig by m u tu a l a g re e m e n t a n y d iffic u ltie s o r ö v e re n sk o m m e lse s ö k a a v g ö ra sv å rig h e te r d o u b ts arisin g as to th e in te rp re ta tio n o r e lle r tv iv elsm ål so m u p p k o m m e r r ö r a n d e a p p lic a tio n o f th e C o n v e n tio n . T h e y m a y to lk n in g e n e lle r tillä m p n in g e n a v d e tta a v also c o n su lt to g e th e r f ö r th e elim in a tio n o f tal. D e k a n äv e n ö v e rlä g g a i sy fte a tt u n d o u b le ta x a tio n in cases n o t p ro v id e d fo r d a n rö ja d u b b e lb e s k a ttn in g i s å d a n a fa ll som in th e C o n v e n tio n . ej o m fa tta s a v d e tta av tal. 4. T h e c o m p e te n t a u th o ritie s o f th e C o n - 4. D e b e h ö rig a m y n d ig h e te rn a i d e a v tra c tin g S tates m ay c o m m u n ic a te w ith e a c h ta lsslu ta n d e s ta te rn a k a n tr ä d a i d ire k t f ö r o th e r d ire c tly fö r th e p u rp o s e o f re a c h in g b in d else m e d v a ra n d r a f ö r a tt tr ä f f a ö v e r a n a g re e m e n t in th e sense o f th e p re c e d in g e n sk o m m else i d e fa ll s o m an g iv its i fö re p a ra g ra p h s. W h e n it seem s ad v isab le in g åe n d e p u n k te r. O m m u n tlig a ö v e rlä g g o rd e r to re a c h a g re e m e n t to h a v é a n o ral n in g a r an ses u n d e rlä tta e n ö v e re n s k o m e x ch a n g e o f o p in io n s, su c h ex ch an g e m ay m else, k a n så d a n a ö v e rlä g g n in g a r ä g a ru m ta k e p la c e th r o u g h a C o m m issio n consis- in o m ra m e n fö r e n k o m m issio n b e stå e n d e tin g o f re p re se n ta tiv e s o f th e c o m p e te n t av re p r e s e n ta n te r f ö r d e b e h ö rig a m y n d ig a u th o ritie s o f th e C o n tra c tin g S tates. h e te r n a i d e a v ta lsslu ta n d e s ta te rn a . 5. T h e c o m p e te n t a u th o ritie s sh all estab - 5. D e b e h ö rig a m y n d ig h e te rn a skall lish. th ro u g h a se p a ra te m u tu a l a g re e m e n t, g en o m sä rsk ild ö m sesid ig ö v eren sk o m m e lse m eth o u ., o f th e a p p lic a tio n o f th is C o n v e n b e slu ta o m b e stä m m e lse r fö r tillä m p n in g av tio n a n d in p a rtic u la r th e fo rm a litie s w h ich a v ta le t sä rsk ilt m e d av se e n d e p å d e fo r m sh o u ld b e fu lfille d b y re s id e n ts o f a C o n - fö re s k rifte r so m sk all ia k tta g a s a v e n p e rso n tra c tin g S tate in o rd e r to be g ra n te d in m e d h e m v ist i e n a v ta lsslu ta n d e s ta t f ö r a tt th e o th e r C o n tra c tin g S ta te ta x e x e m p tio n s i d en a n d r a a v ta lsslu ta n d e sta te n e rh å lla b e o r tax re d u c tio n s o n th e in c o m e m e n tio n e d frielse f r å n e lle r lin d rin g av s k a tt p å så d a n in A r ti d e s 10, 11 a n d 12 a n d d eriv ed in in k o m st, so m an g es i a rtik la rn a 10, 11 o ch th a t o th e r S tate. 12 o ch so m fö rv ä rv a s i d e n n a a n d ra stat.
A rtic le 25 A rtik el 25* E x c h a n g e o f In fo r m a tio n U tb y te av u p p ly sn in g a r 1. T h e c o m p e te n t a u th o ritie s o f th e C o n 1. D e b e h ö rig a m y n d ig h e te rn a i de avtra c tin g S ta te s sh all e x c h a n g e su c h in f o r ta lsslu ta n d e s ta te rn a sk a ll u tb y ta så d a n a m a tio n as is n ecessary fo r th e c a rry in g o u t u p p ly s n in g a r so m ä r n ö d v ä n d ig a f ö r a tt tillo f th is C o n v e n tio n a n d o f th e d o m estic lä m p a d e tta a v ta l o c h f ö r a tt g e n o m fö ra b e law s o f th e C o n tra c tin g S tates co n c e rn in g stä m m e lse rn a i de a v ta lsslu ta n d e s ta te rn a s tax es c o v e re d b y th is C o n v e n tio n in s o fa r la g stiftn in g b e tr ä ffa n d e s k a tte r so m o m fa t as th e ta x a tio n th e r e u n d e r is in a c c o rd a n c e ta s av a v ta le t, i d e n m å n b e sk a ttn in g e n e n w ith th is C o n v e n tio n . A n y in fo rm a tio n so lig t d e n n a la g s tiftn in g s tå r i ö v e re n s stä m e x c h a n g e d sh all b e tr e a te d as se c re t a n d m else m e d d e tta a v tal. D e u tb y tta u p p ly s shall b e d isclo sed o n ly to p e rs o n s o r n in g a rn a sk all b e h a n d la s so m h e m lig a o c h a u th o ritie s (in clu d in g c o u rts o f law o r a d f å r y p p a s e n d a s t f ö r p e rs o n e r e lle r m y n d ig m in is tra tiv e a u th o ritie s) c o n c e rn e d w ith th e h e te r (d ä ri in r ä k n a t d o m s to la r o c h a d m i assessm en t o r c o lle c tio n o f ta x e s w h ich are n is tra tiv a m y n d ig h e te r) so m h a n d lä g g e r th e su b je c t o f th is C o n v e n tio n , o r c o n c e rn e d ta x e rin g e lle r u p p b ö rd a v s k a tte r so m o m w ith p ro c e e d in g s, a p p e a ls a n d re m e d ie s f a tta s av d e tta a v ta l e ile r h a n d h a r ä re n d e n , c o n n e c te d w ith ta x a tio n cases. b e sv ä r e lle r a n d ra å tg ä r d e r so m r ö r b e sk a ttn in g s ä re n d e n . * Genom noteväxling den 15 och 19 mars 1976 har texten i artikel 25 punkt 1 ändrats.
232. I n n o case sh all th e p ro v isio n s o f 2. B e stä m m e lse rn a i p u n k t 1 sk äll ick e p a ra g r a p h 1 b e c o n s tru e d so as to im p o se an ses m e d f ö ra sk y ld ig h e t f ö r e n a v ta lsslu o n o n e o f th e C o n tra c tin g S tates th e o b lig a ta n d e s ta t tio n : a) to c a rr y o u t a d m in is tra tiv e m e a s u re s a) a tt v id ta g a fö rv a ltn in g s å tg ä rd e r, so m a t v a ria n c e w ith th e law s o r th e a d m in is tra s trid e r m o t la g s tiftn in g é lle r a d m in is tra tiv tive p ra c tic e o f th a t o r th e o th e r C o n tra c tin g p ra x is i d e n n a s ta t e lle r i d e n a n d r a a v ta ls S ta te ; slu ta n d e sta te n , b) to su p p ly p a rtic u la rs w h ic h a re n o t b) a tt lä m n a u p p ly s n in g a r, so m icke ä r o b ta in a b le u n d e r th e law s o r in th e n o rm a l tillg ä n g lig a e n lig t la g s tiftn in g e lle r u n d e r c o u rs e o f th e a d m in is tra tio n o f th a t o r th e sed v a n lig tjä n s te u tö v n in g i d e n n a s ta t eller i o th e r C o n tra c tin g S tate; d e n a n d ra a v ta lsslu ta n d e sta te n , c) to su p p ly in fo rm a tio n w h ic h w o u ld c) a tt lä m n a u p p ly s n in g a r, so m sk u lle d isclo se a n y tr a d e , business, in d u s tria l, r ö ja a ffä rsh e m lig h e t, in d u s tri-, h a n d e ls - e l c o m m e rc ia l o r p ro fe ssio n a l se c re t o r trä d e le r y rk e s h e m lig h e t e lle r i n ä rin g sv e rk s a m h e t p ro cess, o r in fo rm a tio n th e d isc lo su re o f n y ttja t fö rfa rin g s s ä tt, e lle r u p p ly s n in g a r, w h ich w o u ld be c o n tr a ry to p u b lic p o licy v ilkas ö v e rlä m n a n d e sk u lle s trid a m o t a ll (o rd re p u b lic). m ä n n a h ä n sy n .
A rtic le 26 A rtik e l 26 D ip lo m a tic a n d Consulat- O fficia ls D ip lo m a tisk a o c h k o n su lä ra b e fa ttn in g sh a vare N o th in g in th is C o n v e n tio n sh a ll a ffe c t D e tta a v ta l p å v e rk a r ick e d e p riv ile g ie r i th e fiscal p riv ileg es o f d ip lo m a tic o r co n - b e sk a ttn in g sh ä n se e n d e , so m e n lig t fo lk rä t s u la r o fficia ls u n d e r th e g e n e ra l ru le s o f te n s a llm ä n n a re g le r e lle r fö r e s k rifte r i sä r in te rn a tio n a l la w o r u n d e r th e p ro v isio n s sk ild a ö v e re n s k o m m e lse r tillk o m m e r d ip lo o f sp ecial a g re e m e n ts. m a tis k a e lle r k o n s u lä ra b e fa ttn in g sh a v a re .
A rtic le 27 A rtik e l 27 T errito ria l S co p e O m rå d e so m o m fa tta s av a vta let In th is C o n v e n tio n , unless th e c o n te x t D ä r ic k e s a m m a n h a n g e t fö r a n le d e r a n o th erw ise re q u ire s: n a t, h a r i d e tta a v ta l fö lja n d e u ttry c k n e d a n a n g iv n a b ety d else: 1. T h e te r m “ P o la n d ” m e a n s th e P o lish a) U ttr y c k e t ” P o le n ” å s y f ta r F o lk r e p u P e o p le ’s R e p u b lic an d in c lu d e s a n y a re a b lik e n P o le n o c h in b e g rip e r v a rje u ta n f ö r o u ts id e th e te r rito ria l sea o f P o la n d w ith in P o le n s te r rito ria lv a tte n b e lä g e t o m rå d e , in w h ic h in a c c o rd a n c e w ith in te rn a tio n a l law o m v ilk e t P o le n i ö v e re n s stä m m e lse m e d th e rig h ts o f P o la n d w ith re s p e c t to th e fo lk rä tte n s a llm ä n n a re g le r ä g e r u tö v a sin a e x p lo ra tio n a n d e x p lo ita tio n o f th e n a tu r a l rä ttig h e te r m e d a v seen d e p å u tf o rs k a n d e t re s o u rc e s o n th e seab ed o r in its subsoil o c h u tn y ttja n d e t a v n a tu r tillg å n g a rn a p å m a y b e ex ercised . h a v s b o ttn e n e lle r i d e n n a s u n d e rla g . 2. T h e te r m “ S w ed en ” m e a n s th e K in g - b) U ttr y c k e t ” S verige” å s y fta r K o n u n g a d o m o f S w eden a n d in clu d es a n y a r e a o u t rik e t S verige o c h in b e g rip e r v a rje u ta n f ö r sid e th e te r rito ria l sea o f S w ed en w ith in S veriges te r rito ria lv a tte n b e lä g e t o m rå d e , w h ic h irt a c c o rd a n c e w ith in te rn a tio n a l law in o m v ilk e t S verige i ö v e re n sstä m m e lse m e d th e rig h ts o f S w ed en w ith re s p e c t to th e fo lk rä tte n s a llm ä n n a re g le r ä g e r u tö v a sin a e x p lo ita tio n a n d e x p lo ra tio n o f th e n a tu r a l r ä ttig h e te r m e d av se e n d e p å u tn y ttja n d e t re s o u rc e s o n th e seab ed o r in its subsoil o c h u tf o rs k a n d e t a v n a tu r tillg å n g a rn a p å m a y b e e x ercised . h a v s b o ttn e n e lle r i d e n n a s u n d e rla g .
24A r ti d e 28 A rtik e l 28 E n tr y in to F o rc e Ik r a fttr ä d a n d e 1. T ilis C o n v e n tio n sh all be ra tifie d a n d 1. D e tta a v ta l sk all ra tific e ra s o ch ra tifith e in s tru m e n ts o f ra tific a tio n sh all b e ex- k a tio n s h a n d lin g a rn a u tv ä x la s i W arszaw a. c h a n g e d a t W arsaw . 2. T h e C o n v e n tio n sh all e n te r in to fo rce 2. A v ta le t tr ä d e r i k ra f t m e d u tv äx lin g en u p o n th e ex ch a n g e o f in s tru m e n ts o f r a ti av ra tifik a tio n s h a n d lin g a rn a o c h dess b e fic a tio n a n d its p ro v isio n s sh all h a v é e ffe c t stä m m e lse r tillä m p a s b e tr ä ffa n d e in k o m st, in th e c asc o f in c o m e d e riv e d o n o r a fte r som fö rv ä rv a s d e n 1 ja n u a r i 1974 eller se 1st J a n u a r y 1974 a n d in th e c ase o f cap ital n a re sam t b e tr ä ffa n d e fö rm ö g e n h e t fö r vil w h ich is assessed in o r a f te r th e y e a r 1975. k e n ta x e rin g sk e r å r 1975 e lle r sen are.
A r ti d e 29 A rtik e l 29 T e rm in a tio n U p p h ö ra n d e T h is C o n v e n tio n sh all re m a in in fo rc e D e tta a v ta l fö r b lir i k r a f t u ta n tid sb e in d e fin ite ly , b u t e ith e r o f th e C o n tra c tin g g rä n s n in g m e n e n v a r a v d e a v ta lsslu ta n d e S tates m ay , o n o r b e ro re 3 0 th J u n e in an y s ta te rn a ä g e r a tt — s e n a s t d e n 30 ju n i u n c a le n d a r y e a r b eg in n in g a fte r th e e x p ira tio n d e r e tt k a le n d e rå r, so m b ö r ja r e fte r u t o f a p e rio d o f five y e a rs fr o m th e d a te o f g ån g en av en tid ry m d av fe m å r e fte r dag en its e n try in to fo rc e , give to th e o th e r C o n fö r a v ta le ts ik r a ftträ d a n d e — p å d ip lo m a tra c tin g S tate, th r o u g h d ip lo m a tic ch an n els, tisk väg sk riftlig e n u p p sä g a a v ta le t h o s d en w ritte n n o tic e o f te rm in a tio n . a n d ra a v ta lsslu ta n d e sta te n . In su c h ev e n t th e C o n v e n tio n sh all cease I h ä n d e ls e av s å d a n u p p sä g n in g u p p h ö r to h a v é e ffe c t, in th e case o f in c o m e d eriv ed a v ta le t a tt g ä lla b e tr ä ffa n d e in k o m st som o n o r a f te r 1st J a n u a r y n e x t fo llo w in g th e fö rv ä rv a s d en 1 ja n u a r i å re t n ä rm a s t e fte r y e a r in w h ic h su c h n o tice is given a n d in th e d e t u p p sä g n in g sk e r e lle r se n a re sa m t b e c ase o f th e c a p ita l ta x w h ic h is assessed tr ä ffa n d e sk a tt p å fö rm ö g e n h e t fö r vilken in o r a fte r th e seco n d c a le n d a r y e a r n ex t ta x e rin g sk e r a n d ra k a le n d e rå re t n ä rm a s t e f fo llo w in g th a t in w h ich su c h n o tic e is te r d e t u p p sä g n in g sk e r e lle r sen are. given. I n w itness w h e re o f th e u n d e rsig n e d , being T ill b e k rä fte lse h ä ra v h a r u n d e rte c k n a d e , d u ly a u th o riz e d th e re to , h a v é sig n ed th e d ä rtill v e d e rb ö rlig e n b e m y n d ig a d e , u n d e r p re s e n t C o n v e n tio n a n d h a v é affix e d th e r e te c k n a t d e tta av ta l o c h f ö r s e tt d e tsa m m a to th e ir seals. m e d sin a sigill.
D o n e a t S to c k h o lm , th is 5 th d a y o f Ju n e , Som sk e d d e i S to c k h o lm d e n 5 ju n i 1975 1975, in d u p lic a te in th e E n g lish lan g u ag e . i tv å e x e m p la r p å en g elsk a sp rå k e t.
O n b e h a lf o f th e G o v e rn m e n t o f th e K in g - P å u p p d ra g av K o n u n g a rik e t d o m o f S w eden Sveriges reg e rin g S v e n A n d e rss o n S v e n A n d e rss o n
O n b e h a lf o f th e G o v e rn m e n t o f th e P o- P å u p p d ra g av F o lk re p u b lik e n lish P e o p le ’s R e p u b lic P o le n s reg erin g S te fa n O lsz o w s k i S te fa n O lsz o w s k i
25Protoco) Protokoll
A t th e m o m e n t o f signing th e C o n v en - V id u n d e rte c k n a n d e t a v a v ta le t fö r u n d tio n fo r th e a v o id a n c e o f d o u b le ta x a tio n v ik a n d e av d u b b e lb e s k a ttn in g b e trä ffa n d e w ith re s p e c t to tax es o n in co m e a n d c a p ita l, s k a tte r p å in k o m st o c h fö rm ö g e n h e t som th is d a y c o n c lu d e d b etw e e n th e G o v e rn d e n n a d ag slu tits m e lla n K o n u n g a rik e t Sve m e n t o f th e K in g d o m o f S w ed en a n d the riges re g e rin g o c h F o lk re p u b lik e n P o le n s r e G o v e rn m e n t o f th e P o lish P e o p le ’s R e p u b lic, g erin g h a r u n d e rte c k n a d e ö v e re n s k o m m it, th e u n d e rs ig n e d h a v é ag re e d th a t th e fo llo w - a tt fö lja n d e b e stä m m e lse r sk a ll u tg ö r a en ing p ro v isio n s sh all fo rm a n in te g ra l p a r t o f in te g re ra n d e del av av talet. th e C o n v e n tio n .
I. A d A r tic le 5 I. T ill a r tik e l 5 g) F o r th e p u rp o s e o f a p p lic a tio n o f p a ra - P a r te r n a ä r ö v eren s o m a tt så lä n g e lån g g ra p h 2 g) o f A rtic le 5, it is u n d e rs to o d tid sö v e re n s k o m m e lse n o m h a n d e ln m e lla n th a t d u rin g th e tim e p e rio d f o r w h ic h th e S verige o c h F o lk re p u b lik e n P o le n d e n 25 L o n g T e rm T ra d e A g re e m e n t o f O c to b e r o k to b e r 1972 g äller, skall e n p la ts f ö r b y g g 25, 1972, b e tw e e n S w ed en a n d th e P o lish n ad s-, an läg g n in g s- eller in s ta lla tio n sa rb e te P e o p le 's R e p u b lic h a s effect, a b u ild in g site icke anses so m fa s t d rifts tä lle m e d m in d re o r c o n s tru c tio n o r assem b ly p ro je c t sh a ll n o t a rb e te t p å g å r m e r ä n a d e rto n m å n a d e r. be c o n sid e re d as a p e rm a n e n t e sta b lish m e n t, unless it exists fo r m o re th å n 18 m o n th s.
II. A d A r tic le 7 II . T ill a r tik e l 7 It is u n d e rs to o d th a t th e p ro fits o f an P a r te r n a ä r ö v e re n s o m a tt in k o m st so m in s u ra n c e o r re in su ra n c e e n te rp rise shall fö rv ä rv a s a v e tt fö rsä k rin g s- eller å te r fö rbe ta x a b le in a c c o rd a n c e w ith th e p ro v isio n s sä k rin g sfö re ta g sk all b e sk a tta s en lig t b e o f A rtic le 7. s tä m m e lse rn a i a rtik e l 7.
l i l . A d A r tic le 8 II I . T ill a rtik e l 8 W ith re s p e c t to p ro fits d e ri ved b y th e air B e stä m m e lse rn a i p u n k t 1 tillä m p a s b e tr a n s p o rt c o n s o rtiu m S c a n d in a v ia n A irlin es tr ä f f a n d e in k o m st so m fö rv ä rv a s a v Iu ft- System (SA S) th e p ro v isio n s o f p a ra g r a p h 1 fa rts k o n s o rtie t S c a n d in a v ia n A irlin e s Sys sh all a p p ly , b u t o n ly to su c h p a r t o f th e te m (SA S) m e n e n d a s t i f r å g a o m d e n del p ro fits as c o rre sp o n d s to th e sh a re h o ld in g av in k o m ste n so m m o ts v a ra r d e n a n d e l i in th a t c o n s o rtiu m h e ld by A B A e ro tra n s- k o n so rtie t v ilk en in n e h a s a v A B A e ro tra n s p o r t (A B A ), th e S w edish p a r tn e r o f S c a n p o r t (A B A ), d en sv en sk a d e lä g a re n i S c a n d i d in a v ia n A irlin e s S y stem (SA S). n a v ia n A irlin e s S y stem (SA S).
I V . A d A r tic le 15 I V . T ill a r tik e l 15 W h e re a re s id e n t o f S w ed en d eriv es O m p e rs o n m e d h e m v ist i S verige u p p b ä r re m u n e ra tio n in re s p e c t ö f e m p lo y m e n t in k o m st av a rb e te v ilk e t u tfö re s o m b o r d p å e x e rc ise d a b o a rd a n a ir c ra ft o p e ra te d in in lu ftfa rty g so m a n v ä n d e s i in te rn a tio n e ll t r a te r n a tio n a l tr a ffic b y th e a ir tr a n s p o rt c o n fik a v lu ftfa rts k o n s o rtie t S c a n d in a v ia n A ir s o rtiu m S c a n d in a v ia n A irlin es S ystem (SA S), lines S ystem (SA S), b e sk a tta s s å d a n e rs ä tt s u c h re m u n e ra tio n sh all b e ta x a b le o n ly in n in g e n d a s t i S verige. S w eden.
26In w itness w h e re o f th e u n d e rsig n e d , b e T ill b e k rä fte lse h ä ra v h a r u n d e rte c k n a d e , ing d u ly a u th o riz e d th e r e to b y th e ir G o v - d ä rtill v e d e rb ö rlig e n b e m y n d ig a d e , a v r e ■ernments, h a v é sig n ed th e p re s e n t P ro to - sp ek tiv e re g e rin g , u n d e rte c k n a t d e tta p r o to ■col. koll.
D o n e a t S to c k h o lm , th is 5 th d a y o f Ju n e , S om sk ed d e i S to c k h o lm d e n 5 ju n i 1975 i 1975, in d u p lic a te in th e E n g lish lan g u ag e . tv å e x e m p la r p å en g e lsk a sp rå k e t.
O n b e h a lf o f th e G o v e rn m e n t o f th e K in g - P å u p p d ra g a v K o n u n g a rik e t d o m o f S w eden Sveriges reg e rin g S v e n A n d e rss o n S v e n A n d e r s s o n
O n b e h a lf o f th e G o v e rn m e n t o f th e P o lish P å u p p d ra g a v F o lk re p u b lik e n P e o p le ’s R ep u b lic P o le n s re g e rin g S te fa n O lszo w sk i S te fa n O lsz o w s k i
27S v erig es a m b a s s a d ö r till P o le n s v ice u trik e s m in is te r W a rs a w , M arch 15, 1976
Y o u r E x c e lle n c y , O n b e h a lf o f th e S w e d ish G o v e rn m e n t, I h a v é th e h o n o u r to p ro p o s e th a t A rtic le 25 P a ra g ra p h 1 o f th e C o n v e n tio n b e tw e e n th e G o v e rn m e n t o f th e K in g d o m o f S w e d e n an d th e G o v e rn m e n t o f th e P o lish P e o p le ’s Rep u b lic fo r th e a v o id a n c e o f d o u b le ta x a tio n w ith re s p e c t to ta x e s o n inco m e an d c a p ita l, be a m e n d e d to re a d a s follow s: ” T h e c o m p e te n t a u th o ritie s o f th e C o n tra c tin g S ta te s shall e x c h a n g e s u c h in fo rm a tio n as is n e c e s s a ry fo r th e c a rry in g o u t o f th is C o n v e n tio n a n d o f th e d o m e s tic law s o f th e C o n tra c tin g S ta te s c o n c e rn in g ta x e s c o v e re d b y th is C o n v e n tio n in so fa r as th e ta x a tio n th e r e u n d e r is in a c c o rd a n c e w ith th is C o n v e n tio n . A ny in fo rm a tio n so e x c h a n g e d shall be tr e a te d as sec re t a n d shall be d is c lo se d on ly to p e rs o n s o r a u th o ritie s (in clu d in g c o u rts o f law o r a d m in is tra tiv e a u th o ritie s) c o n c e m e d w ith th e a s s e s s m e n t o r colle c tio n o f ta x e s w h ic h a re th e s u b je c t o f th is C o n v e n tio n , o r c o n c e m e d w ith p ro c e e d in g s, ap p e a ls a n d re m e d ie s c o n n e c te d w ith ta x a tio n c a s e s ” . If th e a b o v e p ro p o s a l is a c c e p ta b le to th e G o v e rn m e n t o f th e P olish P e o p le ’s R e p u b lic I h a v é th e h o n o u r to su g g e st th a t th is le tte r to g e th e r w ith th e rep ly th e r e to shall be c o n s id e re d a s c o n stitu tin g an A g re e m e n t b e tw e e n th e tw o G o v e m m e n ts , an d th a t A rticle 25 P a ra g ra p h 1 as a m e n d e d shall b e re g a rd e d as an integral p a rt o f th e C o n v e n tio n . I av a il m y s e lf o f th is o p p o rtu n ity to re n e w to Y o u r E x e lle n c y th e assu ra n c e o f m y h ig h e st c o n s id e ra tio n . C la és I . W ollin
28W a rs a w , M a rc h 19, 1976 P o len s vice u tr ik e s m in is te r till S v e rig e s a m b a s s a d ö r
Y o u r E x c e lle n c y , I h a v é th e h o n o u r to a c k n o w le d g e th e re c e ip t o f y o u r le tte r d a te d M arch 15th, 1976, o f w h ic h th e te x t is as follow s: “ O n b e h a lf o f th e S w e d ish G o v e rn m e n t, I h a v é as a n in te g ra l p a rt o f th e C o n v e n tio n .” In re p ly , I h a v é th e h o n o u r to State th a t y o u r p ro p o s a l is a c c e p ta b le to th e G o v e rn m e n t o f th e P o lish P e o p le ’s R ep u b lic a n d th a t y o u r le tte r to g e th e r w ith th e p re s e n t re p ly th e r e to shall be c o n s id e re d as c o n stitu tin g an A g re e m e n t b e tw e e n th e tw o G o v e m m e n ts , a n d th a t A rtic le 25 P a ra g ra p h 1 as a m e n d e d shall be re g a rd e d as a n in teg ral p a rt o f th e C o n v e n tio n . I av ail m y s e lf o f th is o p p o rtu n ity to re n e w to Y o u r E x c e lle n c y th e assu ra n c e o f m y h ig h est c o n s id e ra tio n . J o z e f C zyrek
N o rsted ts Tryckeri, Stockholm 1978