Avtal med Indien för att undvika dubbelbeskattning och förhindra skatteflykt beträffande skatter på inkomst och på förmögenhet, Stockholm den 7 juni 1988, SÖ 1988:64

Sveriges överenskommelser

med främmande makter

ISS N 0284-1967

U tg iv e n a v u trik e s d e p a rte m e n te t

SÖ 1988:64

Nr 64

Avtal med Indien för att undvika dubbelbeskattning och

förhindra skatteflykt beträffande skatter på inkomst och

på förmögenhet

Stockholm den 7 juni 1988

R eg erin g e n b e slö t d en 8 d e c e m b e r 1988 a tt läm n a m e d d e la n d e om a tt de k o n s titu tio n e lla å tg ä rd e r v id ta g its so m e rfo rd ra s enligt a rtik e l 29. A v ta le t tr ä d d e i k ra ft d e n 12 d e c e m b e r 1988, e fte r n o tev äx lin g . R ik sd a g sb e h a n d lin g : P ro p . 1988/89:49, S k U 7, r s k r 4 7 . S F S 1988: 1495

Convention between the Government of Avtal mellan Republiken Indiens regering

the Republic o fin d ia and the Government och Konungariket Sveriges regering för

o f the Kingdom o f Sweden for the att undvika dubbelbeskattning och

avoidance of double taxation and the förhindra skatteflykt beträffande skatter

prevention o f fiscal evasion with respect på inkom st och på förmögenhet

to taxes on income and on capital

T h e G o v e rn m e n t o f th e R e p u b lic o f In d ia R e p u b lik e n In d ie n s reg erin g o ch K o n u n g a ­ a n d th e G o v e rn m e n t o f th e K in g d o m o f Sw e­ rik e t Sveriges regering, som ö n s k a r ingå e tt d en a v ta l fö r a tt u n d v ik a d u b b e lb e s k a ttn in g och D e sirin g to c o n c lu d e a C o n v e n tio n fo r th e fö r h in d ra sk attefly k t b e trä ffa n d e s k a tte r p å a v o id a n c e o f d o u b le ta x a tio n a n d th e p re v e n ­ in k o m st och p å fö rm ö g e n h e t, h a r k o m m it tio n o f fiscal ev a sio n w ith resp ect to ta x e s on ö v e re n s o m fö ljan d e: in c o m e a n d o n c a p ita l H a v é ag reed as follow s:

A rtic le 1 A rtik el 1 Personal scope Personer på vilka avtalet tillämpas D e tta a v ta l tillä m p a s p å p e rs o n e r so m h a r T h is C o n v e n tio n shall a p p ly to p erso n s w ho a re re s id e n ts o f o n e o r b o th o f th e C o n tra c t- h e m v ist i en a v ta ls s lu ta n d e sta t eller i b å d a ing S tates. a v ta ls s lu ta n d e sta te rn a .

A rtic le 2 A rtik el 2 Taxes covered Skatter som omfattas av avtalet 1. T h e e x istin g ta x e s to w hich th e C o n v e n ­ 1. D e fö r n ä rv a r a n d e u tg å e n d e sk a tte r, på tio n shall a p p ly are: vilka a v ta le t tillä m p a s , är: (a) in In d ia: a) i In d ie n : (i) th e in c o m e tax a n d an y su rch arg e 1) in k o m s ts k a tte n sa m t v a rje e x tra ­ th e re o n ; sk a tt so m tas u t på d e n n a ; (ii) th e su rtax ; a n d 2) tillä g g ssk a tte n ; och (iii) th e w ealth -tax ; 3) fö rm ö g e n h e tssk a tte n ; (h e re in a fte r re fe rre d to as “ In d ia n ta x ” ); (i d e t fö lja n d e b e n ä m n d a ” in d isk s k a tt” ); (b) in Sw eden: b ) I Sverige: (i) th e S ta te in c o m e ta x , in c lu d in g th e 1) d en sta tlig a in k o m s ts k a tte n , sjö ­ sa ilo rs’ ta x a n d th e c o u p o n tax; m a n s sk a tte n och k u p o n g sk a tte n (ii) th e ta x o n th e u n d is trib u te d p ro fits d ä ri in b e g rip n a ; o f c o m p a n ie s a n d th e ta x on d is tr i­ 2) e rs ä ttn in g s s k a tte n o ch u tsk iftn in g sb u tio n in c o n n e c tio n w ith red u c- sk a tte n ; 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 ; (iii) th e ta x on p u b lic e n te rta in e rs ; 3) b e v illn in g sa v g ifte n fö r vissa o ffe n t­ liga fö re stä lln in g a r; (iv ) th e c o m m u n a l in c o m e tax ; 4) d en k o m m u n a la in k o m stsk a tte n ; (v) th e p ro fit sh a rin g ta x ; a n d 5) v in s td e ln in g ss k a tte n ; och (v i) th e S ta te c a p ita l tax ; 6) d e n sta tlig a fö rm ö g e n h e tssk a tte n ; (h e re in a fte r re fe rre d to as “ Sw edish ta x ” ). (i d e t fö lja n d e b e n ä m n d a ” sv en sk s k a tt” ). 2. T h e C o n v e n tio n shall a p p ly also to an y 2. A v ta le t tillä m p a s äv e n på s k a tte r a v 1 Ö versättning i enlighet m ed den i prop. 1988/89:49 intagna texten.

id e n tic a l o r s u b s ta n tia lly s im ila r tax es w hich s a m m a eller i h u v u d s a k lik a rta t slag, som a re im p o se d a fte r th e d a te o f sig n a tu re o f th e e fte r u n d e rte c k n a n d e t av a v ta le t in fö rs vid C o n v e n tio n in a d d itio n to , o r in p lace of, th e sid a n av eller i stä lle t fö r d e o v a n n ä m n d a ta x e s re fe rre d to a b o v e . T h e c o m p e te n t au- s k a tte rn a . D e b e h ö rig a m y n d ig h e te rn a i de th o r itie s o f th e C o n tra c tin g S ta te s shall n otify a v ta ls s lu ta n d e s ta te rn a skall m e d d e la v a r­ each o th e r o f a n y sig n ifican t ch an g es w hich a n d r a d e v äse n tlig a ä n d rin g a r som g jo rts i h a v é b e e n m a d e in th e ir re sp e c tiv e ta x a tio n re s p e k tiv e sk a tte la g stiftn in g . law s.

A rticle 3 A rtik e l 3 General definitions Allmänna definitioner 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. O m in te s a m m a n h a n g e t fö ra n le d e r a n ­ u n less th e c o n te x t o th e rw ise req u ires: n a t, h a r v id tillä m p n in g e n a v d e tta a v ta l föl­ ja n d e u ttry c k n e d a n a n g iv e n betydelse: (a) th e te rm “ I n d ia ” m e a n s th e te r rito ry o f a) ” In d ie n ” å sy fta r In d ie n s te r rito riu m In d ia a n d in c lu d e s th e te r rito ria l sea a n d th e o ch in b e g rip e r te r r ito r ia lv a ttn e t o ch lu f tru m ­ a ir sp a c e a b o v e it, as well as a n y o th e r m a ri- m e t ö v e r d e t sa m t ö v rig a h a v s o m rå d e n ö v e r tim e zo n e in w h ich In d ia h as so v ereig n v ilk a In d ie n en lig t in d isk la g stiftn in g o ch i rig h ts, o th e r rig h ts a n d ju r is d ic tio n , a c c o rd - ö v e re n s s tä m m e ls e m ed fo lk rä tte n s a llm ä n n a ing to th e In d ia n law a n d in a c c o rd a n c e w ith reg ler u tö v a r su v e rä n a rä ttig h e te r och a n d ra in te rn a tio n a l law; rä ttig h e te r s a m t ju r is d ik tio n ; (b) th e te rm “ S w ed en ” m e a n s th e K ing- b ) ” S v erig e” å sy fta r K o n u n g a rik e t Sve­ d o m o f S w ed en a n d in clu d es a n y a re a o u ts id e rige och in b e g rip e r v a rje u ta n f ö r S veriges te r ­ th e te r rito ria l sea o f S w eden w ith in w hich rito ria lv a tte n b eläg et o m rå d e , in o m vilket u n d e r th e law s o f S w eden a n d in a c c o rd a n c e S verige en lig t sv en sk lag och i ö v e re n s s tä m ­ w ith in te rn a tio n a l law th e rig h ts o f S w eden m else m e d fo lk rä tte n s a llm ä n n a regler äg er w ith re sp e c t to th e e x p lo ra tio n a n d e x p lo ita - u tö v a sin a rä ttig h e te r m ed a v se e n d e på u t­ tio n o f th e n a tu r a l reso u rces o n th e sea bed o r fo rs k a n d e t och u tn y ttja n d e t av n a tu r till­ in its su b so il m ay be exercised; g å n g a rn a på h a v s b o ttn e n e lle r i d e n n a s u n ­ derlag; (c) th e te r m “ p e rs o n ” in c lu d e s a n in d iv id - c) ” p e rs o n ” in b e g rip e r fysisk p e rso n , u a l, a c o m p a n y a n d an y o th e r b o d y o f p e r­ b o lag o c h a n n a n sa m m a n s lu tn in g , e lle r a n ­ so n s o r an y e n tity w hich is tr e a te d as a tax - n a n so m b e h a n d la s so m s k a tte s u b je k t enligt ab le u n it u n d e r th e tax law s in fo rce in th e d e n la g stiftn in g so m g äller i re s p e k tiv e a v ta ls ­ re s p e c tiv e C o n tra c tin g States; s lu ta n d e s ta t; (d ) th e te r m “ c o m p a n y ” m e a n s a n y bo d y d ) ” b o lag ” å sy fta r ju r id is k p e rso n eller c o rp o r a te o r a n y e n tity w hich is tr e a te d a s a a n n a n so m vid b e s k a ttn in g e n b e h a n d la s så­ b o d y c o rp o r a te fo r ta x p u rp o se s; so m ju r id is k p erso n ; (e) th e te r m s “ e n te rp ris e o f a C o n tra c tin g e) ” fö re ta g i en a v ta ls s lu ta n d e s ta t” och S ta te ” a n d “ e n te rp ris e o f th e o th e r C o n tr a c t­ ” fö re ta g i d en a n d ra a v ta ls s lu ta n d e s ta te n ” in g S ta te ” m e a n resp ectiv ely a n e n te rp ris e å s y fta r fö re ta g so m b e d riv s a v p e rs o n m ed c a rrie d o n by a re s id e n t o f a C o n tra c tin g h e m v is t i en a v ta ls s lu ta n d e s ta t, re sp e k tiv e S ta te a n d a n e n te rp ris e c a rrie d o n by a re si­ fö re ta g so m b e d riv s av p e rs o n m ed 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 tate; d en a n d ra a v ta ls s lu ta n d e sta te n ; ( 0 th e te rm “ in te rn a tio n a l tra ffic ” m e a n s 0 ” in te rn a tio n e ll tr a f ik ” å s y fta r tr a n s ­ a n y tr a n s p o r t by a sh ip o r a irc ra ft o p e ra te d p o rt m ed sk e p p e lle r lu ftfa rty g som a n v ä n d s by an e n te r p ris e o f a C o n tra c tin g S ta te , ex- av fö re ta g i en a v ta ls s lu ta n d e s ta t, u to m n ä r c e p t w hen th e s h ip o r a irc ra ft is o p e ra te d sk e p p e t eller lu ftfa rty g e t a n v ä n d s u te s lu ta n d e solely b e tw e e n places in th e o th e r C o n tra c t­ fö r tr a n s p o r te r m ellan p la ts e r i d en a n d ra ing S ta te ; a v ta ls s lu ta n d e sta te n ; (g) th e te r m “ n a tio n a l” m ean s: g) ” m e d b o r g a re ” åsy ftar:

(i) an y in d iv id u a l p o ssessin g th e 1) fysisk p e rso n so m h a r m e d b o r­ n a tio n a lity o f a C o n tra c tin g g a rs k a p i e n a v ta ls s lu ta n d e sta t; S tate; (ii) an y legal p e rso n , p a rtn e rs h ip 2) ju r id is k p e rso n och a n n a n sa m ­ a n d a s s o c ia tio n d e riv in g its m a n s lu tn in g som b ild a ts enligt s ta tu s as su ch fro m th e law s in d e n la g s tiftn in g som g äller i en fo rce in a C o n tra c tin g S tate; a v ta ls s lu ta n d e sta t; (h) th e te rm “ c o m p e te n t a u th o r ity ” h) ” b e h ö rig m y n d ig h e t” åsy ftar: m ean s: (i) in In d ia , th e C e n tra l G o v e rn ­ 1) 1 In d ie n : c e n tra lre g e rin g e n i Fi­ m e n t in th e M in istry o f Fi- n a n s m in is te r ie t (in k o m s ts k a tte ­ n a n c e ( D e p a rtm e n t o f R ev- a v d e ln in g e n ) e lle r dess b e fu llm äk e n u e ) o r th e ir a u th o r iz e d re­ tig a d e o m b u d ; p re s e n ta tiv e ; (ii) in S w ed en , th e M in is te r o f Fi- 2) i Sverige: ch e fe n fö r fin a n s d e p a r­ n a n c e o r h is a u th o r iz e d re p re ­ te m e n te t eller d e n n e s b efu llm äk se n ta tiv e ; tig a d e o m b u d ; (i) th e te rm “ Fiscal y e a r” m ean s: i) ” b e s k a ttn in g s å r” å sy ftar; (i) in th e case o f i n d i a , “ p re v io u s 1) b e trä ffa n d e In d ie n , ” fö reg åen d e y e a r” as u n d e rs to o d u n d e r th e å r ” i d en m e n in g so m av ses i d en law s c o n c e rn in g ta x e s o n in- in k o m s ts k a tte la g s tiftn in g som co m e in fo rce in In d ia ; a n d g äller i In d ie n ; och (ii) in th e case o f S w eden, th e cal- 2) b e trä ffa n d e Sverige, k a le n d e rå re t. e n d a r y ear. 2. As reg ard s th e a p p lic a tio n o f th is C o n - 2. D å en a v ta ls s lu ta n d e s ta t tillä m p a r d e t­ v e n tio n by a C o n tra c tin g S ta te an y te rm n o t ta a v ta l a n ses, så v id a in te sa m m a n h a n g e t fö r­ d e fin e d th e re in sh all, u n less th e c o n te x t o th- a n le d e r a n n a t, v a rje u ttry c k so m in te d e fin ie ­ erw ise re q u ire s, h a v é th e m e a n in g w hich it ra ts i a v ta le t h a d e n b ety d e lse so m u ttry c k e t has u n d e r th e law s o f th a t S ta te c o n c e rn in g h a r en lig t d e n s ta te n s la g s tiftn in g i fråga om th e ta x e s to w h ich th e C o n v e n tio n ap p lies. så d a n a s k a tte r p å v ilk a a v ta le t tillä m p a s .

A rtic le 4 A rtik el 4 Resident Hemvist 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 av d e tta a v ta l å sy fta r th e te rm “ re s id e n t o f a C o n tra c tin g S ta te ” u ttry c k e t " p e r s o n m ed h e m v ist i en a v ta lsslu ­ m e a n s an y p erso n w ho, u n d e r th e law s o f th a t ta n d e s ta t” p e rs o n so m en lig t lag stiftn in g en i S ta te , is lia b le to ta x th e re in by re a so n o f his d e n n a s ta t ä r sk a ttsk y ld ig d ä r p å g ru n d av d o m ic ile , resid e n c e , p lace o f m a n a g e m e n t o r h e m v ist, b o s ä ttn in g , p la ts fö r fö retag sled n in g an y o th e r c rite rio n o f a s im ila r n a tu re . e ller a n n a n lik n a n d e o m s tä n d ig h e t. 2. W h e re by reaso n o f th e p ro v isio n s o f 2. D å på g ru n d av b e s tä m m e ls e rn a i p u n k t p a ra g ra p h 1 a n in d iv id u a l is a re s id e n t o f 1 fysisk p e rs o n h a r h e m v ist i b å d a a v ta lsslu ­ b o th C o n tra c tin g S tates, th e n his sta tu s shall ta n d e s ta te rn a , b e stä m s h a n s h e m v ist på Föl­ be d e te r m in e d as follow s: j a n d e sätt: (a) he shall be d e e m e d to be a re s id e n t o f a) H a n an se s ha h e m v ist i d e n sta t d ä r han th e S ta te in w hich he h as a p e rm a n e n t h o m e h a r en b o s ta d so m s ta d ig v a ra n d e s tå r till a v a ila b le to h im ; if he h as a p e rm a n e n t h o m e h a n s fö rfo g an d e; o m h a n h a r en så d a n b o sta d a v a ila b le to him in b o th S tates, he shall be i b å d a s ta te rn a , an se s h an ha h e m v ist i den d e e m e d to be a re s id e n t o f th e S ta te w ith sta t m ed v ilk en h a n s p e rso n lig a och e k o n o ­ w h ich h is p e rso n a l a n d e c o n o m ic re la tio n s m isk a fö rb in d e ls e r ä r sta rk a s t (c e n tru m För a re clo se r (c e n tre o f v ital in te re sts); le v n a d s in tre sse n a ); (b) if th e S ta te in w h ich he h as h is c e n tre b) o m d e t in te k an a v g ö ra s i vilken stat o f v ital in te re sts c a n n o t be d e te r m in e d , o r if h a n h a r c e n tru m fö r sin a le v n a d s in tre sse n h e h as n o t a p e rm a n e n t h o m e a v a ila b le to e lle r o m h a n in te i n å g o n d e ra sta te n h a r en

h im in e ith e r S ta te , he shall be d e e m e d to be b o s ta d so m s ta d ig v a ra n d e s tå r till h a n s fö rfo ­ a re s id e n t o f th e S ta te in w h ic h he h a s a n g a n d e , a n se s h a n h a h e m v ist i d e n s ta t d ä r h a b itu a l a b o d e ; h a n s ta d ig v a ra n d e v istas; (c) if he h as 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 s ta ­ S ta te s o r in n e ith e r o f th e m , he sh all be te r n a e lle r o m h a n in te v is ta s s ta d ig v a ra n d e i d e e m e d to b e a re s id e n t o f th e S ta te o f w h ich n å g o n a v d e m , an se s h a n h a h e m v is t i d e n he is a n a tio n a l; s ta t d ä r h a n ä r m e d b o rg a re ; (d ) if he is a n a tio n a l o f b o th S ta te s o r o f d ) o m h a n ä r m e d b o rg a re i b å d a s ta te rn a n e ith e r o f th e m , th e c o m p e te n t a u th o r itie s o f eller o m h a n in te ä r m e d b o rg a re i n å g o n av th e C o n tra c tin g S ta te s shall se ttle th e q ues- d e m , a v g ö r d e b e h ö rig a m y n d ig h e te rn a i de tio n by m u tu a l a g reem en t. a v ta ls s lu ta n d e s ta te rn a frå g a n g en o m ö m s e si­ 3. W h e re by re a so n o f th e p ro v is io n s o f d ig ö v e re n s k o m m e lse . p a ra g ra p h 1, a p e rso n o th e r th å n an in d iv id - 3. D å p å g ru n d a v b e stä m m e lse rn a i p u n k t ual is a re s id e n t o f b o th C o n tra c tin g S tates, 1 a n n a n p e rs o n ä n fysisk p e rs o n h a r h e m v is t i th e n it shall be d e e m e d to be a re s id e n t o f th e b å d a a v ta ls s lu ta n d e s ta te rn a , an se s p e rs o n e n S ta te in w h ich its p lace o f effectiv e m a n a g e ­ i fråg a h a h e m v ist i d e n s ta t d ä r d e n h a r sin m e n t is s itu a te d . v erk lig a led n in g .

A rtic le 5 A rtik el 5 Permanent establishment Fast driftställe 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 th e 1. V id tillä m p n in g e n av d e tta a v ta l å sy fta r te r m “ p e rm a n e n t e s ta b lis h m e n t” m e a n s a u ttry c k e t ” fast d rifts tä lle ” en sta d ig v a ra n d e fix ed p la c e o f b u sin e ss th ro u g h w h ich th e p la ts fö r a ffä rsv e rk s a m h e t, frå n v ilk en e tt fö ­ b u s in e ss o f a n e n te rp ris e is w h o lly o r p a rtly retag s v e rk s a m h e t h e lt eller d e lv is b e d riv s. 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 lis h m e n t” 2. U ttry c k e t ” fast d rifts tä lle ” in n e f a tta r in c lu d e s especially: särsk ilt; (a) a p lace o f m a n a g e m e n t; a) p la ts fö r fö retag sled n in g ; (b) a b ra n c h ; b ) filial; (c) a n office; c) k o n to r; (d ) a facto ry ; d ) fa b rik ; (e) a w o rk sh o p ; e) v e rk s ta d ; ( 0 a m in e , a n oil o r gas w ell, a q u a rry o r 0 g ru v a , olje- eller gask älla, s te n b ro tt a n y o th e r p lace o f e x tra c tio n o f n a tu r a l re- e lle r a n n a n p la ts fö r u tv in n in g av n a tu r till­ so u rces; gån g ar; (g) a w a re h o u se in re la tio n to a p erso n g) lag erb y g g n ad , i fråga o m p e rso n som p ro v id in g sto rag e fa c ilitie s fo r o th e rs; fö rs e r u to m s tå e n d e m e d la g e ru try m m e ; (h ) p re m ise s u sed as a sales o u tle t o r fo r h ) u tr y m m e so m a n v ä n d s so m fö rsä lj­ re c e iv in g o r so lic itin g o rd e rs; a n d n in g sstä lle e lle r fö r a tt m o tta g a eller g ö ra b e ­ s tä lln in g a r; (i) a n in s ta lla tio n o r s tru c tu r e u sed fo r i) a n läg g n in g eller by g g n ad so m a n ­ th e e x p lo ra tio n o f n a tu ra l reso u rces. v ä n d s fö r u tfo rsk n in g av n a tu rtillg å n g a r. 3. T h e te rm “ p e rm a n e n t e s ta b lis h m e n t” 3. U ttry c k e t ” fast d rifts tä lle ” o m f a tta r lik ew ise e n c o m p a sse s a b u ild in g site , a co n - ä v e n p la ts fö r b yggnads-, anläggnings-, s tru c tio n , a sse m b ly o r in s ta lla tio n p ro je c t o r sa m m a n s ä ttn in g s - e lle r in s ta lla tio n sv e rk sa m th e lik e o r su p e rv iso ry a c tiv itie s in co n n ec- h e t eller lik n a n d e v e rk s a m h e t e lle r ö v e rv a ­ tio n th e r e w ith , w h ere such site , p ro je c t o r k a n d e v e rk s a m h e t i sa m b a n d d ä rm e d , o m a c tiv ity c o n tin u e s fo r a p e rio d o f m o re th å n 6 s å d a n v e rk s a m h e t p å g å r u n d e r m e r ä n 6 m å ­ m o n th s o r w h e re such p ro je c t o r su p e rv iso ry n a d e r eller, d å v e rk s a m h e te n sk e r i s a m b a n d a c tiv ity , b e in g in c id e n ta l to th e sale o f m a- m ed fö rsä ljn in g av m a s k in e r e lle r u tru stn in g , c h in e ry o r e q u ip m e n t, c o n tin u e s fo r a p e rio d v e rk s a m h e te n in te p å g å r u n d e r län g re tid än n o t ex ce e d in g 6 m o n th s b u t th e ch arg es pay- 6 m å n a d e r m e n d e n b e ta ln in g so m erläggs fö r

a b le fo r th e p ro je c t o r su p e rv iso ry a c tiv ity v e rk s a m h e te n ö v e rs tig e r 10 p ro c e n t a v fö r­ ex ceed 10 p e r ce n t o f th e sale p rice o f th e sä ljn in g sp rise t fö r m a s k in e rn a och u tr u s t­ m a c h in e ry a n d e q u ip m e n t. n in g en . 4. N o tw ith s ta n d in g th e p re c e d in g p ro v i­ 4. U ta n h in d e r av fö re g å e n d e b e s tä m m e l­ sio n s o f th is A rticle, th e te rm “ p e rm a n e n t se r i d e n n a a rtik e l an se s u ttry c k e t ” fast d rift­ e s ta b lis h m e n t” shall be d e e m e d n o t to in- stä lle ” in te in n e fa tta : clude: (a) th e use o f facilities solely fo r th e p u r ­ a) a n v ä n d n in g e n av a n o rd n in g a r u te s lu ­ p o se o f sto rag e o r d is p la y o f g o o d s o r m er- ta n d e fö r lagring och u ts tä lln in g av fö retag et c h a n d is e b elo n g in g to th e e n te rp rise ; tillh ö rig a v aro r; (b) th e m a in te n a n c e o f a sto ck o f go o d s o r b) in n e h a v e t av e tt fö re ta g e t tillh ö rig t va­ m e rc h a n d is e b e lo n g in g to th e e n te rp ris e sole­ ru la g e r u te s lu ta n d e fö r lag rin g o ch u ts tä ll­ ly fo r th e p u rp o s e o f sto rag e o r d isp lay ; ning; (c) th e m a in te n a n c e o f a sto ck o f g o o d s o r c) in n e h a v e t av e tt fö retag et tillh ö rig t v a ­ m e rc h a n d is e b e lo n g in g to th e e n te rp ris e sole­ ru la g e r u te s lu ta n d e fö r b e a rb e tn in g eller fö r­ ly fo r th e p u rp o s e o f P ro cessin g by a n o th e r ä d lin g g en o m a n n a t fö retag s försorg; e n te rp rise ; (d ) th e m a in te n a n c e o f a fixed p lace o f d ) in n e h a v e t av s ta d ig v a ra n d e p la ts fö r af­ b u sin e ss solely fö r th e p u rp o s e o f p u rc h a s in g fä rsv e rk sa m h e t u te s lu ta n d e fö r in k ö p av va­ g o o d s o r m e rc h a n d is e o r o f c o llectin g in fo r­ r o r e lle r in h ä m ta n d e av u p p ly s n in g a r fö r fö­ m a tio n , fö r th e e n te rp rise ; retag et; (e) th e m a in te n a n c e o f a fixed p lace o f e) in n e h a v e t av sta d ig v a ra n d e p la ts fö r a f­ b u sin e ss solely fo r th e p u rp o s e o f a d v e rtisin g , fä rsv e rk sa m h e t u te s lu ta n d e fö r a tt o m b e s ö rja fo r th e su p p ly o f in f o rm a tio n o r fo r sc ie n tific re k la m , m e d d e la u p p ly s n in g a r eiler b e d riv a re s e a rc h , b e in g a c tiv itie s solely o f a p re p a ra - v e te n sk a p lig fo rsk n in g , om v e rk s a m h e te n to ry o r a u x ilia ry c h a ra c te r in th e tr a d e o r u te s lu ta n d e ä r av fö rb e re d a n d e eller b itr ä ­ b u sin e ss o f th e e n te rp rise . d a n d e a rt i fö re ta g e ts h a n d e ls- eller affärs­ v e rk s a m h e t. 5. N o tw ith s ta n d in g th e p ro v isio n s o f p a ra - 5. O m p e rs o n , so m in te ä r så d a n o b e ro e n ­ g ra p h s 1 a n d 2, w h ere a p e rs o n - o th e r th å n d e re p re s e n ta n t på v ilk en p u n k t 6 tillä m p a s , a n ag en t o f a n in d e p e n d e n t sta tu s to w h o m ä r v e rk sa m i en a v ta ls s lu ta n d e sta t fö r e tt p a ra g ra p h 6 a p p lie s - is a c tin g in a C o n tra c t- fö re ta g i d e n a n d ra a v ta ls s lu ta n d e s ta te n , a n ­ ing S ta te o n b e h a lf o f a n e n te rp ris e o f th e ses d e tta fö re ta g - u ta n h in d e r av b e s tä m m e l­ o th e r C o n tra c tin g S ta te , th a t e n te rp ris e shall se rn a i p u n k te r n a 1 o c h 2 - h a fast d rifts tä lle i be d e e m e d to h a v é a p e rm a n e n t e sta b lish ­ d en fö r s tn ä m n d a a v ta ls s lu ta n d e sta te n i fråga m e n t in th e firs t-m e n tio n e d C o n tra c tin g o m v a ije v e rk s a m h e t so m d e n n a p erso n b e ­ S ta te in resp ect o f a n y a c tiv itie s w h ich th a t d riv e r fö r fö re ta g e t, om p e rs o n u n d e rta k e s fo r th e e n te rp ris e , i f such a p erso n : (a) h a s a n d h a b itu a lly ex ercises in th a t a) h a n i d e n n a sta t h a r och d ä r reg elm äs­ S ta te a n a u th o r ity to c o n c lu d e c o n tra c ts on sigt a n v ä n d e r fu llm a k t a tt slu ta a v ta l i fö re ta ­ b e h a lf o f th e e n te rp ris e , u n less th e a c tiv itie s g ets n a m n . D e tta g äller d o c k in te , o m d en o f such p e rso n a re lim ite d to th o s e m en - v e rk s a m h e t so m d e n n a p e rs o n b e d riv e r ä r tio n e d in p a ra g ra p h 4 w h ich , i f ex ercised b e g rä n s a d till s å d a n so m anges i p u n k t 4 och th ro u g h a fix ed p la c e o f b u sin e ss, w o u ld n o t so m — o m d e n b e d re v s frå n en sta d ig v a ra n d e m a k e th is fixed p la c e o f b u sin e ss a p e rm a ­ p la ts fö r a ffä rsv e rk s a m h e t — in te skulle göra n e n t e s ta b lis h m e n t u n d e r th e p ro v isio n s o f d e n n a s ta d ig v a ra n d e p la ts fö r a ffä rsv e rk s a m ­ th a t p a ra g ra p h ; o r h e t till fast d rifts tä lle en lig t b e s tä m m e ls e rn a i n ä m n d a p u n k t; eller (b ) h as n o su ch a u th o r ity , b u t h a b itu a lly b) h a n in te h a r s å d a n fu llm a k t, m e n regel­ m a in ta in s in th e firs t-m e n tio n e d S ta te a m ässig t i d en fö r s tn ä m n d a sta te n in n e h a r e tt sto c k o f g o o d s o r m e rc h a n d is e fro m w h ich he v a ru la g e r frå n v ilk et h a n p å fö re ta g e ts v ä g n a r reg u larly d e liv e rs g o o d s o r m e rc h a n d is e on re g e lb u n d e t le v e re ra r v aro r. b e h a lf o f th e e n te rp rise .

6. A n e n te rp ris e shall n o t be d e e m e d to 6. F ö re ta g an se s in te h a fast d rifts tä lle i en h a v é a p e rm a n e n t e s ta b lis h m e n t in a C o n - a v ta ls s lu ta n d e s ta t e n d a s t p å d e n g ru n d a tt tr a c tin g S ta te m erely b e c a u se it c a rrie s on fö re ta g e t b e d riv e r a ffä rsv e rk s a m h e t i d e n n a b u s in e ss in th a t S ta te th ro u g h a b ra k e r , gen­ s ta t g e n o m fö rm e d lin g a v m ä k la re , k o m m is ­ era l c o m m is s io n ag en t o r a n y o th e r ag en t o f s io n ä r eller a n n a n o b e ro e n d e re p re s e n ta n t, an in d e p e n d e n t sta tu s, p ro v id e d th a t such u n d e r f ö r u ts ä ttn in g a tt s å d a n p e rs o n d ä rv id p e rs o n s a re a c tin g in th e o rd in a ry c o u rse o f b e d riv e r sin se d v a n lig a a ffä rsv e rk s a m h e t. th e ir b u sin e ss. H o w ev er, w hen th e a c tiv itie s O m e m e lle rtid så d a n re p re s e n ta n t b e d riv e r o f su ch a n ag e n t are d e v o te d w holly o r alm o st sin v e rk s a m h e t u te s lu ta n d e e lle r n ä s ta n u te ­ w holly on b e h a lf o f th a t e n te r p ris e its e lf o r s lu ta n d e fö r d e tta fö re ta g eller fö r fö retag et fo r th a t e n te rp ris e a n d o th e r e n te rp ris e s co n - o ch a n d r a fö re ta g so m k o n tro lle ra s av fö rst­ tro llin g , c o n tro lle d by, o r su b je c t to th e sam e n ä m n d a fö re ta g eller v ilk a sjä lv a k o n tro lle ra r c o m m o n c o n tro l as, th a t e n te rp ris e , he will d e t fö r s tn ä m n d a fö re ta g e t eller s tå r u n d e r n o t be c o n sid e re d a n ag en t o f a n in d e p e n d e n t s a m m a g e m e n s a m m a k o n tro ll som d e tta fö­ s ta tu s w ith in th e m e a n in g o f th is p a ra g ra p h retag , a n se s h an in te v a ra en s å d a n o b e ro e n ­ b u t in su ch cases th e p ro v isio n s o f p a ra g ra p h d e re p r e s e n ta n t so m av ses i d e n n a p u n k t. I 5 sh all ap p ly . så d a n a fall tillä m p a s i stä lle t b e s tä m m e ls e rn a 7. T h e fa c t th a t a c o m p a n y w h ich is a re si­ i p u n k t 5. d e n t o f a C o n tra c tin g S ta te C ontrols o r is 7. D e n o m s tä n d ig h e te n a tt e tt b o lag m ed c o n tro lle d by a c o m p a n y w h ich is a re s id e n t h e m v ist i en a v ta ls s lu ta n d e sta t k o n tro lle ra r o f th e o th e r C o n tra c tin g S ta te , o r w h ich c a r­ e lle r k o n tro lle ra s av e tt b o lag m e d h e m v ist i rie s o n b u sin e ss in th a t o th e r S ta te (w h e th e r d e n a n d ra a v ta ls s lu ta n d e s ta te n eller e tt bolag th ro u g h a p e rm a n e n t e s ta b lis h m e n t o r o th e r- so m b e d riv e r a ffä rsv e rk s a m h e t i d e n n a a n d ra w ise), shall n o t o f itse lf c o n s titu te e ith e r c o m ­ s ta t (a n tin g e n frå n fast d rifts tä lle e lle r på a n ­ p a n y a p e rm a n e n t e s ta b lis h m e n t o f th e o th e r. n a t s ä tt), m e d fö r in te i o ch fö r sig a tt någotd e ra b o la g e t u tg ö r fast d rifts tä lle fö r d e t a n d ­ ra.

A rtic le 6 A rtik e l 6 Incom e fro m immovable property Inkom st av fast egendom 1. In c o m e d e riv e d by a re s id e n t o f a C o n ­ 1. In k o m s t, so m p erso n m ed h e m v ist i en tr a c tin g S ta te fro m im m o v a b le p ro p e rty (in- a v ta ls s lu ta n d e sta t fö r v ä rv a r av fast e g e n d o m c lu d in g in c o m e fro m a g ric u ltu re o r fo restry ) (d ä ri in b e g rip e t in k o m st av la n tb ru k eller s itu a te d in th e o th e r C o n tra c tin g S ta te m ay sk o g sb ru k ) b eläg en i d en a n d ra a v ta ls s lu ta n ­ be ta x e d in th a t o th e r S tate. d e s ta te n , få r b e s k a tta s i d e n n a a n d ra sta t. 2. T h e te rm “ im m o v a b le p ro p e r ty ” shall 2. U ttry c k e t ” fast e g e n d o m ” h a r d en b e ty ­ h a v é th e m e a n in g w hich it h as u n d e r th e law d else so m u ttry c k e t h a r en lig t la g stiftn in g e n i o f th e C o n tra c tin g S tate in w h ic h th e p ro p e r­ d e n a v ta ls s lu ta n d e sta t d ä r e g e n d o m e n ä r b e ­ ty in q u e s tio n is situ a te d . T h e te rm shall in lägen. U ttry c k e t in b e g rip e r d o c k a lltid bygg­ a n y case in c lu d e b u ild in g s, p ro p e rty accesso- n a d e r, tillb e h ö r till fast e g e n d o m , le v a n d e ry to im m o v a b le p ro p e rty , liv esto ck an d och d ö d a in v e n ta rie r i la n tb ru k och skogs­ e q u ip m e n t u sed in a g ric u ltu re a n d fo restry , b ru k , rä ttig h e te r på v ilk a b e s tä m m e ls e rn a i rig h ts to w h ich th e p ro v isio n s o f g en eral law p r iv a tr ä tte n om fast e g e n d o m tillä m p a s , re s p e c tin g la n d e d p ro p e rty a p p ly , u s u fru c t o f n y ttja n d e r ä tt till fast e g e n d o m sa m t r ä tt till im m o v a b le p ro p e rty an d rig h ts to v a ria b le o r fö rä n d e rlig a e lle r fa sta e rs ä ttn in g a r fö r n y tt­ fix ed p a y m e n ts as c o n s id e ra tio n fo r th e ja n d e t a v e lle r rä tte n a tt n y ttja m in e ra lfö re ­ w o rk in g of, o r th e right to w o rk , m in e ra l de- k o m s t, k älla eller a n n a n n a tu rtillg å n g . S kepp, p o sits, so u rc e s a n d o th e r n a tu r a l reso u rces; b å ta r o c h lu ftfa rty g an se s in te v a ra fast eg en ­ sh ip s, b o a ts a n d a irc ra ft shall n o t be re g a rd e d d o m . as im m o v a b le p ro p e rty . 3. T h e p ro v is io n s o f p a ra g ra p h 1 shall a p ­ 3. B e s tä m m e lse rn a i p u n k t 1 tillä m p a s på ply to in c o m e d e riv e d fro m th e d ire c t use, in k o m s t so m fö rv ä rv a s g en o m o m e d e lb a rt le ttin g , o r use in a n y o th e r fo rm o f im m o v ­ b r u k a n d e , g en o m u th y rn in g eller a n n a n a n ­ ab le p ro p e rty . v ä n d n in g av fast eg en d o m .

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 ch 3 shall also a p p ly to th e in c o m e fro m im m o v - tillä m p a s äv e n p å in k o m st av fast eg en d o m a b le p ro p e rty o f a n e n te rp ris e a n d to in co m e som tillh ö r fö re ta g o ch p å in k o m st av fast fro m im m o v a b le p ro p e rty u sed fo r th e p er- e g e n d o m so m a n v ä n d s v id sjä lv stä n d ig y r­ fo rm a n c e o f in d e p e n d e n t p e rso n a l services. k e su tö v n in g .

A rtic le 7 A rtik el 7 Business profits Inkom st av rörelse 1. T h e p ro fits o f a n e n te rp ris e o f a C on- 1. In k o m st av rö relse, so m fo retag i en tra c tin g S ta te shall be ta x a b le o n ly in th a t a v ta ls s lu ta n d e sta t fö rv ä rv a r, b e sk a tta s e n ­ S ta te u n less th e e n te rp ris e c a rrie s o n b u sin ess d a s t i d e n n a s ta t, så v id a in te fö re ta g e t b e d ri­ in th e o th e r C o n tra c tin g S ta te th ro u g h a p e r­ v e r rö relse i d e n a n d ra a v ta ls s lu ta n d e sta te n m a n e n t e sta b lis h m e n t situ a te d th e re in . I f th e frå n d ä r beläget fast d rifts tä lle . O m fö retag et e n te rp ris e c a rrie s o n b u sin e ss as a fo re sa id , b e d riv e r rö re lse p å n y ss a n g iv e t s ä tt, få r fö re ­ th e p ro fits o f th e e n te rp ris e m ay be ta x e d in tag ets in k o m s t b e s k a tta s i d e n a n d ra sta te n , th e o th e r S ta te b u t o n ly so m u c h o f th e m as is m en e n d a s t så s to r del a v d e n so m ä r h ä n fö ra ttrib u ta b le to (a) th a t p e rm a n e n t e sta b lis h ­ lig till a) d e t fa sta d rifts tä lle t, b) fö rsä ljn in g i m e n t; (b ) sales in th a t o th e r S ta te o f g o o d s o r d e n n a a n d ra s ta t a v v a ro r av s a m m a eller m e rc h a n d is e o f th e sa m e o r s im ila r k in d as lik n a n d e slag so m d e som sålts g en o m d e t th o s e so ld th ro u g h th a t p e rm a n e n t e sta b lish ­ fa sta d rifts tä lle t, e lle r c) a n n a n rö relse som m e n t; o r (c) o th e r b u sin e ss a c tiv itie s c a rrie d b e d riv s i d e n n a a n d ra s ta t o ch so m ä r av o n in th a t o th e r S tate o f th e sa m e o r s im ila r s a m m a e lle r lik n a n d e slag so m d e n so m b e ­ k in d as th o s e effected th ro u g h th a t p e rm a ­ d riv s frå n d e t fa sta d rifts tä lle t. n e n t e sta b lish m e n t. 2. S u b ject to th e p ro v isio n s o f p a ra g ra p h 2. O m fö retag i en a v ta ls s lu ta n d e s ta t b e ­ 3, w h ere an e n te rp ris e o f a C o n tra c tin g S ta te d riv e r rö relse i d e n a n d ra a v ta ls s lu ta n d e s ta ­ c a rrie s o n b u sin e ss in th e o th e r C o n tra c tin g te n frå n d ä r b eläg et fast d rifts tä lle , h ä n fö rs, S ta te th ro u g h a p e rm a n e n t e s ta b lis h m e n t s it­ o m in te b e s tä m m e ls e rn a i p u n k t 3 fö ra n le d e r u a te d th e re in , th e r e shall in each C o n tra c tin g a n n a t, i v a rd e ra a v ta ls s lu ta n d e sta te n till d e t S ta te be a ttr ib u te d to th a t p e rm a n e n t e s ta b ­ fa sta d rifts tä lle t d e n in k o m st som d e t k an lis h m e n t th e p ro fits w h ich it m ig h t be expect- a n ta s a tt d rifts tä lle t skulle h a fö rv ä rv a t, o m ed to m a k e if it w ere a d is tin c t a n d se p a ra te d e t v a rit e tt fris tå e n d e fö retag , so m b e d riv it e n te rp ris e engaged in th e sa m e o r s im ila r a c ­ v e rk s a m h e t a v s a m m a eller lik n a n d e slag u n ­ tiv itie s u n d e r th e sa m e o r s im ila r c o n d itio n s d e r s a m m a e lle r lik n a n d e v illk o r o ch själv ­ a n d d ealin g w holly in d e p e n d e n tly w ith th e stä n d ig t a v s lu ta t afFärer m e d d e t fö re ta g till e n te rp ris e o f w hich it is a p e rm a n e n t e s ta b ­ v ilk et d rifts tä lle t h ö r. lish m e n t. 3. In th e d e te r m in a tio n o f th e p ro fits o f a 3. V id b e s tä m m a n d e t a v fast d rifts tä lle s p e rm a n e n t e sta b lis h m e n t, th e re shall be al- in k o m st m ed g es a v d ra g fö r u tg ifte r so m u p p ­ low ed as d e d u c tio n s e x p en ses w h ich are in- k o m m it fö r d e t fa sta d rifts tä lle ts rö relse, h ä r ­ c u rre d fo r th e p u rp o s e s o f th e b u sin e ss o f th e u n d e r in b e g rip n a så d a n a u tg ifte r fö r fö re ta ­ p e rm a n e n t e s ta b lish m e n t, in c lu d in g such ex- gets le d n in g o ch a llm ä n n a fö rv a ltn in g , o a v ­ e c u tiv e a n d g en eral a d m in is tra tiv e ex p en ses se tt o m u tg ifte rn a u p p k o m m it i d e n s ta t d ä r so in c u rre d , w h e th e r in th e S ta te in w hich th e d e t fa sta d rifts tä lle t ä r b eläg et eller a n n o r s tä ­ p e rm a n e n t e sta b lis h m e n t is situ a te d o r else- des, v ilk a ä r av d rag sg illa en lig t b e s tä m m e l­ w h ere, as are allo w ed u n d e r th e p ro v isio n s o f se rn a i in te rn la g stiftn in g i d e n a v ta ls s lu ta n d e th e d o m e s tic law o f th e C o n tra c tin g S ta te in s ta t d ä r d e t fa s ta d rifts tä lle t ä r b eläg et. S å­ w h ich th e p e rm a n e n t e sta b lis h m e n t is s itu a t­ d a n t a v d ra g m edges e m e lle rtid in te fö r b e ­ ed . H o w e v e r, n o su ch d e d u c tio n sh all be a l­ lo p p (a n d ra ä n s å d a n a so m u tg ö r b e ta ln in g low ed in re sp e c t o f a m o u n ts , i f an y , p a id fö r fa k tisk a k o s tn a d e r) so m d e t fa sta d rift­ (o th e rw ise th å n to w a rd s re im b u rs e m e n t o f stä lle t erläg g er till fö retag ets h u v u d k o n to r el­ a c tu a l ex p en ses) by th e p e rm a n e n t estab lish - ler n åg o t av d ess a n d ra k o n to r i fo rm av

m e n t to th e h e a d office o f th e e n te r p ris e o r ro y a ltie s, a v g ifte r eller a n d r a lik n a n d e b e ta l­ a n y o f its o th e r offices, by w ay o f ro y alties, n in g a r fö r u tn y ttja n d e t av p a te n t eller a n d ra fees o r o th e r s im ila r p a y m e n ts in re tu rn for rä ttig h e te r eller i fo rm av p ro v isio n fö r s ä r­ th e u se o f p a te n ts o r o th e r rig h ts, o r by w ay o f sk ild a tjä n s te r eller fö r fö re ta g sle d n in g , eller, c o m m is sio n , fo r sp ecific se rv ic e s p e rfo rm e d m e d u n d a n ta g fö r b a n k fö re ta g , i fo rm av rä n ­ o r fo r m a n a g e m e n t, o r, ex c e p t in th e case o f a ta p å m e d e l so m h a r lå n a ts u t till d e t fasta b a n k in g e n te rp ris e , by w ay o f in te re s t on d rifts tä lle t. L ik aså b e a k ta s in te , v id b e s tä m ­ m o n e y s le n t to th e p e rm a n e n t e sta b lis h m e n t. m a n d e t av fast d rifts tä lle s in k o m st, b e lo p p L ik ew ise, n o a c c o u n t shall be ta k e n , in th e (a n d r a ä n s å d a n a som u tg ö r b e ta ln in g fö r d e te r m in a tio n o f th e p ro fits o f a p e rm a n e n t fa k tisk a k o s tn a d e r) so m d e t fa sta d rifts tä lle t e sta b lis h m e n t, fo r a m o u n ts c h a rg e d (o th e r- d e b ite ra t fö re ta g e ts h u v u d k o n to r eller något w ise th å n to w a rd s re im b u rs e m e n t o f a c tu a l a v d ess a n d ra k o n to r i fo rm a v ro y a ltie s, a v ­ e x p e n se s), by th e p e rm a n e n t e s ta b lis h m e n t to g ifte r eller a n d ra lik n a n d e b e ta ln in g a r fö r u t­ th e h e a d office o f th e e n te rp ris e o r a n y o f its n y ttja n d e t av p a te n t eller a n d ra rä ttig h e te r o th e r offices, by w ay o f ro y a ltie s, fees o r o th ­ e lle r i fo rm a v p ro v isio n fö r s ä rsk ild a tjä n s te r e r s im ila r p a y m e n ts in re tu rn fo r th e use o f e lle r fö r fö re ta g sle d n in g , eller, m ed u n d a n ta g p a te n ts o r o th e r rig h ts, o r by w ay o f c o m m is ­ fö r b a n k fö re ta g , i fo rm av rä n ta på m ed el sio n fo r sp ecific serv ices p e rfo rm e d o r fo r so m h a r lå n a ts u t till fö re ta g e ts h u v u d k o n to r m a n a g e m e n t, o r, ex cep t in th e c ase o f a b a n k ­ eller n å g o t av d ess a n d ra k o n to r. ing e n te r p ris e , by w ay o f in te re s t o n m o n e y s B e s tä m m e lse rn a i d e n n a a rtik e l an se s in te le n t to th e h e a d office o f th e e n te r p ris e o r an y m e d fö ra sk y ld ig h et fö r en a v ta ls s lu ta n d e sta t o f its o th e r offices. a tt m ed g e fö re ta g i d en a n d r a a v ta ls s lu ta n d e N o th in g c o n ta in e d in th is p a ra g ra p h shall sta te n a v d ra g fö r k o s tn a d e r so m en lig t lag­ b e c o n s tru e d as o b liging a C o n tra c tin g S tate stiftn in g e n i d en fö r s tn ä m n d a a v ta ls s lu ta n d e to allow in th e case o f a n e n te r p ris e o f th e s ta te n in te ä r av d rag sg illa fö r fo re ta g i d e n n a o th e r C o n tra c tin g S ta te an y d e d u c tio n in re- sta t. sp e c t o f e x p e n se s w h ich u n d e r th e law s o f th e firs t-m e n tio n e d S ta te w o u ld n o t b e allow ed to be d e d u c te d in th e case o f a n e n te r p ris e o f th a t S tate. 4. N o p ro fits shall be a ttrib u te d to a p e r­ 4. In k o m s t h ä n fö rs in te till fast d rifts tä lle m a n e n t e s ta b lis h m e n t by re a so n o f th e m ere e n d a s t av d en a n le d n in g a tt v a ro r in k ö p s ge­ p u rc h a s e by th a t p e rm a n e n t e s ta b lis h m e n t o f n o m d e t fa s ta d rifts tä lle ts fö rso rg fö r fö re ta ­ g o o d s o r m e rc h a n d is e fo r th e e n te rp rise . get. 5. In s o fa r as it h as b e e n c u s to m a ry in a 5. I d e n m å n in k o m st h ä n fö rlig till fast C o n tra c tin g S ta te to d e te r m in e th e p ro f its to d rifts tä lle b ru k a t i en a v ta ls s lu ta n d e sta t b e ­ b e a ttr ib u te d to a p e rm a n e n t e sta b lish m e n t stä m m a s p å g ru n d v a l av en fö rd e ln in g av o n th e b a sis o f an a p p o rtio n m e n t o f th e to ta l fö re ta g e ts h e la in k o m st på d e o lik a d e la rn a p ro f its o f th e e n te rp ris e to its v a rio u s p a rts, av fö re ta g e t, h in d r a r b e s tä m m e ls e rn a i p u n k t n o th in g in p a ra g ra p h 2 shall p re c lu d e th a t 2 in te a tt i d e n n a a v ta ls s lu ta n d e sta t d e n s k a t­ C o n tra c tin g S ta te fro m d e te rm in in g th e p ro f­ te p lik tig a in k o m ste n b e s tä m s g en o m så d a n t its to be ta x e d by such a n a p p o r tio n m e n t as fö rfa ra n d e . D e n fö rd e ln in g s m e to d so m a n ­ m ay b e c u s to m a ry ; th e m e th o d o f a p p o r tio n ­ v ä n d s skall d o ck v a ra s å d a n a tt re s u lta te t m e n t a d o p te d shall, h o w ev er, b e su ch th a t ö v e re n s s tä m m e r m ed p rin c ip e r n a i d e n n a a r ­ th e re s u lt sh all be in a c c o rd a n c e w ith th e tik el. p rin c ip le s c o n ta in e d in th is A rticle. 6. F o r th e p u rp o s e s o f th e p re c e d in g p a ra - 6. V id tillä m p n in g e n av fö re g å e n d e p u n k ­ g ra p h s, th e p ro fits to b e a ttr ib u te d to th e te r b e s tä m s in k o m st so m ä r h ä n fö rlig till d e t p e rm a n e n t e sta b lis h m e n t shall b e d e te r- fa s ta d rifts tä lle t g en o m s a m m a fö rfa ra n d e å r m in e d by th e sa m e m e th o d y e a r by y ear, frå n å r, s å v id a in te g o d a o ch tillrä c k lig a skäl u n less th e re is good a n d su fficien t re a so n to fö ra 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 c lu d e ite m s o f in c o m e 7. In g å r i in k o m st av rö relse in k o m s te r w h ich a re d e a lt w ith se p a ra te ly in o th e r A rti- som b e h a n d la s sä rsk ilt i a n d ra a rtik la r av

cles o f th is C o n v e n tio n , th e n th e p ro v isio n s d e tta a v ta l, b e rö rs b e s tä m m e ls e rn a i d essa o f th o s e A r tid e s shall n o t be affected by th e a r tik la r in te av reg lern a i fö r e v a ra n d e a rtik e l. p ro v is io n s o f th is A rticle.

A r ti d e 8 A rtik el 8 A ir transport Luftfart 1. P ro fits d e riv e d by a n e n te rp ris e o f a 1. In k o m st so m e tt fo re ta g i en a v ta ls s lu ­ C o n tra c tin g S ta te fro m th e o p e ra tio n o f air- ta n d e s ta t fö r v ä rv a r g en o m a n v ä n d n in g e n av c ra ft in in te rn a tio n a l traffic shall be ta x a b le lu ftfa rty g i in te rn a tio n e ll tra fik b e s k a tta s e n ­ o n ly in th a t S tate. d a st i d e n n a stat. 2. W ith resp ect to p ro fits d e riv e d by th e 2. B e stä m m e lse rn a i p u n k t 1 tillä m p a s b e ­ S w ed ish , D a n ish a n d N o rw eg ian a ir tr a n s ­ trä ffa n d e in k o m st so m fö rv ä rv a s a v det p o rt c o n s o rtiu m S c a n d in a v ia n A irlin es Sys­ sv en sk a, d a n sk a o ch n o rsk a lu ftfa rtsk o n s o rte m (SA S), th e p ro v isio n s o f p a ra g ra p h 1 tie t S c a n d in a v ia n A irlin es S ystem (SAS), shall a p p ly , b u t on ly to such p a rt o f th e p ro f­ m en e n d a s t i fråga o m d e n del av in k o m ste n its as c o rre s p o n d s to th e p a rtic ip a tio n h eld in so m m o ts v a ra r d en a n d e l i k o n s o rtie t v ilk en th a t c o n s o rtiu m by AB A e ro tra n s p o rt (A BA), in n e h a s a v AB A e ro tra n s p o rt (A B A ), den th e S w edish p a r tn e r o f S c a n d in a v ia n A irlin es sv en sk e d e lä g a re n i S c a n d in a v ia n A irlin es S y stem (SAS). S ystem (SAS). 3. T h e p ro v isio n s o f p a ra g ra p h s 1 a n d 2 3. B e stä m m e lse rn a i p u n k te r n a 1 och 2 shall also a p p ly to p ro fits fro m th e p a rtic ip a ­ tillä m p a s ä v e n på in k o m st so m fö rv ä rv a s ge­ tio n in a p o o l, a jo in t b u sin e ss o r a n in te r n a ­ n o m d e lta g a n d e i en p o o l, e tt g e m e n s a m t fö­ tio n a l o p e ra tin g agency. re ta g e lle r en in te rn a tio n e ll d rifts o rg a n is a ­ tio n . 4. F o r th e p u rp o s e s o f th is A rticle: 4. V id tillä m p n in g e n av d e n n a artik el: (a) in te re st o n fu n d s c o n n e c te d w ith th e a) an se s rä n ta på k a p ita l i fö rb in d e ls e m ed o p e ra tio n o f a irc ra ft in in te rn a tio n a l traffic a n v ä n d n in g e n a v lu ftfa rty g i in te rn a tio n e ll shall be re g a rd e d as p ro fits fro m th e o p e ra ­ tra fik v a ra in k o m st g en o m a n v ä n d n in g e n av tio n o f such a irc ra ft a n d th e p ro v isio n s o f så d a n t lu ftfa rty g och b e stä m m e lse rn a i a r ti­ A rtic le 12 shall n o t a p p ly in re la tio n to such kel 12 tillä m p a s in te b e trä ffa n d e så d a n rä n ta ; in te re st; a n d och (b) th e te rm “ o p e ra tio n o f a ir c ra ft” shall b) in n e f a tta r u ttry c k e t ” a n v ä n d n in g e n av in c lu d e th e b u sin e ss o f tr a n s p o r ta tio n by a ir lu ftfa rty g ” v e rk s a m h e t som a v se r fly g tran s­ o f p assen g ers, liv esto ck , g o o d s o r m ail, car- p o rt av p a ssa g e ra re , k re a tu r, v a ro r e lle r p o st rie d on by th e o w n e rs o r lessees o r c h a rte re rs so m b e d riv s av lu ftfa rty g e ts äg are e lle r in n e ­ o f a irc ra ft, in c lu d in g th e sale o f tic k e ts fo r h a v a re , fö rh y ra re eller b e fra k ta re , d ä ri in b e ­ such tr a n s p o rta tio n on b e h a lf o f o th e r e n te r- g rip e t fö rsä ljn in g av b ilje tte r fö r så d a n tr a n s ­ p rise s, th e in c id e n ta l lease o f a irc ra ft on a p o rt fö r a n d ra fö retag s rä k n in g , tillfällig u t­ c h a r te r b asis a n d an y o th e r a c tiv ity d ire c tly h y rn in g av lu ftfa rty g fö r b e fra k tn in g och all c o n n e c te d w ith such tr a n s p o rta tio n . a n n a n v e rk s a m h e t so m h a r d ire k t sa m b a n d m e d så d a n tr a n s p o rt.

A rticle 9 A rtik el 9 Shipping Sjöfart 1. P ro fits d e riv e d by a n e n te rp ris e o f a 1. In k o m s t som fö rv ä rv a s av fö retag i en C o n tra c tin g S ta te fro m th e o p e ra tio n o f sh ip s a v ta ls s lu ta n d e sta t g en o m a n v ä n d n in g e n av in in te rn a tio n a l traffic shall be ta x a b le only sk e p p i in te rn a tio n e ll tra fik b e s k a tta s e n d a s t i in th a t S tate. d e n n a stat. 2. N o tw ith s ta n d in g th e p ro v isio n s o f p a ra ­ 2. U ta n h in d e r av b e stä m m e lse rn a i p u n k t g ra p h 1 such p ro fits m ay also be ta x e d in th e 1 få r så d a n in k o m st b e s k a tta s äv e n i den o th e r C o n tra c tin g S ta te a n d a c c o rd in g to th e a n d ra a v ta ls s lu ta n d e sta te n en lig t lagstift-

law s o f th a t o th e r S tate if th e o p e ra tio n o f n in g e n i d e n n a s ta t, o m a n v ä n d n in g e n av sh ip s in in te rn a tio n a l traffic is c a rrie d o n in sk e p p i in te rn a tio n e ll tra fik sk e r i d e n n a a n d ­ th a t o th e r S ta te , b u t fo r th e p u rp o s e s o f th e ra sta t, m e n v id b e rä k n in g e n av s k a tte n skall c a lc u la tio n o f th e tax: (a) su ch p ro f its shall b e d e e m e d to b e an a) in k o m ste n an se s u tg ö ra e tt b e lo p p som a m o u n t n o t ex ceed in g sev en a n d a h a lf p er in te ö v e rs tig e r 7,5 p ro c e n t av fö re ta g e ts b r u t­ c e n t o f th e full a m o u n t re c e iv e d b y th e e n te r- to in tä k te r p å g ru n d a v tr a n s p o r t av p assag e­ p rise o n a c c o u n t o f th e c a rria g e o f p assen g ers ra re och fra k t som ta g its o m b o rd i d e n n a o r fre ig h t e m b a rk e d in th a t o th e r S tate; a n d ra sta t; och (b) th e ta x ch a rg e a b le in th a t o th e r S tate b ) d e n sk a tt so m u tta g e s i d e n n a a n d ra stat sh all b e re d u c e d by fifty p e r cen t. n e d s ä tta s m e d 50 p ro c e n t. 3. F o r th e p u rp o s e s o f p a ra g ra p h 2, in- 3. V id tillä m p n in g e n av p u n k t 2 fö rstå s c o m e d e riv e d by a n e n te rp ris e o f a C o n tra c t- m e d in k o m s t so m e tt fö re ta g i en a v ta lsslu ­ ing S ta te fro m th e o p e ra tio n o f sh ip s in in te r ­ ta n d e s ta t f ö r v ä rv a r g en o m a n v ä n d n in g e n av n a tio n a l tra ffic c a rrie d o n in th e o th e r C o n - sk e p p i in te rn a tio n e ll tra fik i d en a n d ra a v ­ tr a c tin g S ta te shall m e a n in c o m e fro m th e ta ls s lu ta n d e sta te n in k o m st g en o m b e fo rd ra n c a rria g e o f p assen g ers, m a il, liv esto ck o r av p a ssa g e ra re , p o s t, k re a tu r eller gods, som g o o d s s h ip p e d fro m th a t o th e r S tate. u ts k e p p a s frå n d e n n a a n d ra sta t. 4. T h e p ro v is io n s o f p a ra g ra 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 ch 2 shall a lso a p p ly to p ro fits fro m th e p a rtic ip a ­ tillä m p a s ä v e n p å in k o m st so m fö rv ä rv a s ge­ tio n in a p o o l, a jo i n t b u sin e ss o r a n in te r n a ­ n o m d e lta g a n d e i en p o o l, e tt g e m e n s a m t fö ­ tio n a l o p e ra tin g agency. retag eller en in te rn a tio n e ll d rifts o rg a n is a ­ tio n .

A rticle 10 A rtik el 10 Associated enterprises Företag m ed intressegemenskap 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 ls s lu ta n d e sta t d ire k t p a rtic ip a te s d ire c tly o r in d ire c tly in th e m a n ­ e lle r in d ire k t d e lta r i le d n in g e n e lle r ö v e rv a k ­ a g e m e n t, c o n tro l o r c a p ita l o f a n e n te rp ris e n in g en a v e tt fö re ta g i d e n a n d r a a v ta ls s lu ta n ­ o f th e o th e r C o n tra c tin g S tate, o r d e sta te n e lle r äg er del i d e tta fö retag s k a p ita l, eller (b ) th e sa m e p e rs o n s p a rtic ip a te d ire c tly b ) s a 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 o r d e lta r i le d n in g e n eller ö v e rv a k n in g e n av så­ c a p ita l o f a n e n te rp ris e o f a C o n tra c tin g S tate väl e tt fö re ta g i e n a v ta ls s lu ta n d e s ta t so m e tt a n d a n e n te rp ris e o f th e o th e r C o n tra c tin g fö re ta g i d e n a n d ra a v ta ls s lu ta n d e s ta te n eller S ta te , ä g er del i b å d a d e ssa fö re ta g s k a p ita l, ia k tta s fö lja n d e . a n d in e ith e r case c o n d itio n s are m a d e o r O m m e lla n fö retag en i fråga o m h a n d e ls ­ im p o se d b etw een th e tw o e n te r p ris e s in th e ir f ö rb in d e ls e r eller fin a n sie lla fö rb in d e ls e r a v ­ c o m m e rc ia l o r fin a n c ia l re la tio n s w h ich d if- ta la s eller fö re sk riv s v illk o r, so m a v v ik e r från fer fro m th o s e w h ich w ould be m a d e b etw een d e m so m skulle h a a v ta la ts m e lla n av v a ra n d ­ in d e p e n d e n t e n te rp rise s, th e n a n y p ro fits ra o b e ro e n d e fö retag , få r all in k o m st, som w h ich w o u ld , b u t fo r th o se c o n d itio n s , h av é u ta n s å d a n a v illk o r skulle h a tillk o m m it d e t a c c ru e d to o n e o f th e e n te rp ris e s , b u t, by e n a fö re ta g e t m e n so m på g ru n d av v illk o ren re a s o n o f th o s e c o n d itio n s , h a v é n o t so ac­ i fråga in te tillk o m m it d e tta fö retag , in rä k n a s c ru e d , m ay be in c lu d e d in th e p ro fits o f th a t i d e tta fö retag s in k o m st och b e s k a tta s i ö v e r­ e n te r p ris e a n d ta x e d acco rd in g ly . e n ss tä m m e ls e d ä rm e d .

A rticle 11 A rtik el 11 Dividends Utdelning 1. D iv id e n d s p a id by a c o m p a n y w h ich is 1. U td e ln in g frå n b o lag m e d h e m v is t i en a re s id e n t o f a C o n tra c tin g S ta te to a re s id e n t a v ta ls s lu ta n d e s ta t till p erso n m e d h e m v ist i o f th e o th e r C o n tra c tin g S ta te m ay be ta x e d d e n a n d ra a v ta ls s lu ta n d e sta te n få r b e sk a tta s in th a t o th e r S tate. i d e n n a a n d r a sta t. 2. H o w e v e r, such d iv id e n d s m ay also be 2. U td e ln in g e n få r e m e lle rtid b e sk a tta s ta x e d in th e C o n tra c tin g S ta te o f w h ich th e ä v e n i d en a v ta ls s lu ta n d e s ta t d ä r bolaget c o m p a n y p ay in g th e d iv id e n d s is a re s id e n t so m b e ta la r u td e ln in g e n h a r h e m v ist, enligt a n d a c c o rd in g to th e law s o f th a t S ta te , b u t if la g stiftn in g e n i d e n n a s ta t, m en o m m o tta g a ­ th e re c ip ie n t is th e b e n e fic ia l o w n e r o f th e re n h a r rä tt till u td e ln in g e n få r s k a tte n in te d iv id e n d s th e tax so c h arg ed shall n o t ex- ö v erstig a: ceed: (a) 15 p e r c e n t o f th e g ross a m o u n t o f th e a) 15 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 b e n e fic ia l o w n e r is a c o m ­ lo p p , o m d en so m h a r r ä tt till u td e ln in g e n ä r p a n y (o th e r th å n a p a rtn e rs h ip ) w h ich h o ld s e tt b o lag (m e d u n d a n ta g fö r h a n d elsb o lag ) d ire c tly a t least 10 p e r c e n t o f th e c a p ita l o f som d ire k t b e h ä rs k a r m in s t 10 p ro c e n t a v d e t th e c o m p a n y p ay in g th e d iv id e n d s a n d to th e u td e la n d e b o lag ets k a p ita l, till d e n del u td e l­ e x te n t th e d iv id e n d s a re a ttrib u ta b le to a new n in g en ä r h ä n fö rlig till n y tillsk ju te t a k tie k a ­ c o n tr ib u tio n ; pital; (b ) 25 p e r c e n t o f th e gross a m o u n t o f th e b ) 25 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 in all o th e r cases. lo p p i ö v rig a fall. T h is p a ra g ra p h shall n o t affect th e ta x a tio n D e n n a p u n k t b e rö r in te b o lag ets b e s k a tt­ o f th e c o m p a n y in resp ect o f th e p ro fits o u t o f n in g fö r v in s t a v v ilk en u td e ln in g e n b etalas. w h ich th e d iv id e n d s a re p a id . 3. T h e te rm “ d iv id e n d s ” as u sed in th is 3. M ed 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 a re s, m in in g d e n n a a rtik e l in k o m s t a v a k tie r, g ru v a k tie r, sh a re s, fo u n d e r s ’ sh a re s o r o th e r rig h ts, n o t s tifta ra n d e la r eller a n d ra rä ttig h e te r, som b ein g d e b t-c la im s, p a rtic ip a tin g in p ro fits , as in te ä r fo rd rin g a r, m e d r ä tt till a n d e l i v in st, w ell as in c o m e fro m o th e r c o rp o ra te rig h ts sa m t in k o m st av a n d r a a n d e la r i b olag, som w h ich is su b je c te d to th e sam e ta x a tio n tre a t- en lig t la g s tiftn in g e n i d e n sta t d ä r d e t u td e ­ m e n t as in c o m e fro m sh a re s by th e law s o f la n d e b o lag et h a r h e m v ist v id b e sk a ttn in g e n th e S ta te o f w h ich th e c o m p a n y m a k in g th e b e h a n d la s på sa m m a sä tt so m in k o m st av d is trib u tio n is a re sid e n t. ak tie r. 4. T h e p ro v is io n s o f p a ra g ra p h s 1 a n d 2 4. B e s tä m m e lse rn a i p u n k te r n a 1 och 2 shall n o t a p p ly i f th e b e n e fic ia l o w n e r o f th e tillä m p a s in te , o m d e n so m h a r r ä tt till u td e l­ d iv id e n 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 en h a r h e m v ist i en a v ta ls s lu ta n d e sta t S ta te , c a rrie s o n b u sin e ss in th e o th e r C o n ­ o ch b e d riv e r rö relse i d en a n d r a a v ta ls s lu ta n ­ tr a c tin g S ta te o f w h ich th e c o m p a n y p a y in g d e s ta te n , d ä r b o lag et so m b e ta la r u td e ln in g ­ th e d iv id e n d s is a re s id e n t, th ro u g h a p e rm a ­ en h a r h e m v ist, frå n d ä r beläget fast d rifts tä l­ n e n t e s ta b lis h m e n t s itu a te d th e re in , o r p e r­ le eller u tö v a r s jä lv stä n d ig y rk e s v e rk sa m h e t i fo rm s in th a t o th e r S tate in d e p e n d e n t p e r­ d e n n a a n d ra s ta t frå n d ä r b eläg en sta d ig v a ­ so n a l serv ices fro m a fixed b ase s itu a te d ra n d e a n o rd n in g , sa m t d en a n d e l p å g ru n d av th e r e in , a n d th e h o ld in g in re sp e c t o f w hich v ilk en u td e ln in g e n b e ta la s äg e r v erk lig t sa m ­ th e d iv id e n d s a re p a id is effectively c o n n e c t- b a n d m e d d e t fa sta d rifts tä lle t e lle r d e n sta ­ e d w ith such p e rm a n e n t e s ta b lis h m e n t o r d ig v a ra n d e a n o rd n in g e n . 1 s å d a n t fall tillä m ­ fix ed b ase. In su ch case th e p ro v is io n s o f p a s b e s tä m m e ls e rn a i a rtik e l 7 re s p e k tiv e a r ­ A rtic le 7 o r A rticle 15, as th e case m ay be, tik el 15. sh all a p p ly . 5. W h e re a c o m p a n y w h ich is a re s id e n t o f 5. O m b o lag m e d h e m v ist i e n a v ta ls s lu ­ a C o n tra c tin g S ta te d e riv e s p ro f its o r in co m e ta n d e sta t fö r v ä rv a r in k o m st från d e n a n d ra fro m th e o th e r C o n tra c tin g S ta te , th a t o th e r a v ta ls s lu ta n d e s ta te n , få r d e n n a a n d r a sta t S ta te m a y n o t im p o se a n y ta x o n th e d iv i­ in te b e s k a tta u td e ln in g so m b o lag et b e ta la r, d e n d s p a id by th e c o m p a n y , ex cep t in s o fa r as u to m i d en m å n u td e ln in g e n b e ta la s till p er-

such d iv id e n d s are p a id to a re s id e n t o f th a t so n m ed h e m v ist i d e n n a a n d ra sta t eller i o th e r S ta te o r in s o fa r as th e h o ld in g in re- d e n m å n d e n a n d e l p å g ru n d av v ilk en u td e l­ sp e c t o f w h ich th e d iv id e n d s a re p a id is effec- n in g e n b e ta la s ä g er v erk lig t sa m b a n d m ed tiv e ly c o n n e c te d w ith a p e rm a n e n t e sta b lish - fast d rifts tä lle e lle r s ta d ig v a ra n d e a n o rd n in g m e n t o r a fixed b ase s itu a te d in th a t o th e r i d e n n a a n d ra s ta t, o c h ej h e lle r b e s k a tta b o ­ S ta te , n o r su b je c t th e c o m p a n y ’s u n d is trib u - lagets icke u td e la d e v in s t, ä v e n o m u td e l­ te d p ro fits to a ta x o n th e c o m p a n y ’s u n d is tri- n in g e n eller d e n icke u td e la d e v in s te n h elt b u te d p ro fits , ev e n if th e d iv id e n d s p a id o r eller d e lv is u tg ö rs av in k o m st so m u p p k o m ­ th e u n d is tr ib u te d p ro fits c o n sist w holly o r m it i d e n n a a n d ra stat. p a rtly o f p ro fits o r in c o m e a risin g in such o th e r S tate. 6. As u sed in p a ra g ra p h 2 o f th is A rticle, 6. U ttry c k e t ” n y tillsk ju te t a k tie k a p ita l” i th e te rm “ new c o n tr ib u tio n ” m e a n s an y p u n k t 2 i d e n n a a rtik e l å s y fta r k a p ita l fö rd e ­ sh a re c a p ita l, o th e r th å n b o n u s sh a re s, issued la t p å a k tie r, a n d ra ä n g ra tis a k tie r, so m e fte r a fte r th e d a te o f e n try in to fo rce o f th is C o n - ik r a f ttr ä d a n d e t a v d e tta a v ta l u tg es av bolag v e n tio n by a c o m p a n y w hich is a re s id e n t o f a so m h a r h e m v is t i en a v ta ls s lu ta n d e s ta t och C o n tra c tin g S ta te , a n d b e n e fic ia lly o w n ed by till v ilk et p e rso n m ed h e m v ist i d e n a n d ra 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 v ta ls s lu ta n d e sta te n ä r d en verklige äg aren .

A rtic le 12 A rtik e l 12 Interest Ränta 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 , som h ä r r ö r frå n en a v ta ls s lu ta n ­ 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 tr a c t­ d e s ta t o ch so m b e ta la s till p e rs o n m ed ing S ta te m a y b e ta x e d in th a t o th e r S tate. h e m v ist i d e n a n d r a a v ta ls s lu ta n d e s ta te n , får b e s k a tta s i d e n n a a n d ra sta t. 2. H o w e v e r, such in te re s t m ay also be 2. R ä n ta n få r e m e lle rtid b e s k a tta s ä v e n i ta x e d in th e C o n tra c tin g S ta te in w h ich it d en a v ta ls s lu ta n d e sta t frå n v ilk en d en h ä r­ a rise s a n d a c c o rd in g to th e law s o f th a t S tate, rö r, en lig t la g s tiftn in g e n i d e n n a s ta t. O m en p ro v id e d th a t w h ere th e re s id e n t o f th e o th e r p e rso n m e d h e m v ist i d en a n d ra a v ta ls s lu ta n ­ C o n tra c tin g S ta te is th e b e n e fic ia l o w n e r o f d e sta te n h a r r ä tt till rä n ta n o ch rä n ta n b e ta ­ th e in te re s t a n d it is p a id in re s p e c t o f a lo an las fö r lån e lle r sk u ld som fö rsta gången till­ o r d e b t first c re a te d a fte r th e d a te o f e n try k o m e fte r tid p u n k te n fö r ik r a ftträ d a n d e t av in to fo rce o f th is C o n v e n tio n , th e tax so d e tta a v ta l, få r s k a tte n d o c k in te ö v e rs tig a 15 c h a rg e d shall n o t exceed 15 p e r c e n t o f th e p ro c e n t av r ä n ta n s b ru tto b e lo p p . g ro ss a m o u n t o f th e in te re st. 3. N o tw ith s ta n d in g th e p ro v is io n s o f p a ra ­ 3. U ta n h in d e r av b e s tä m m e ls e rn a i p u n k t g ra p h 2 o f th is A rticle: 2 i d e n n a a rtik e l g äller fö ljan d e: (a) w h e re th e in te re s t is p a id to a fin a n d a ! a) o m rä n ta n b e ta la s till e tt fin a n sie rin g sin s titu tio n c a rry in g o n a b o n a fid e b a n k in g fö re ta g so m b e d riv e r b o n a fid e b a n k v e rk s a m ­ b u sin e ss w h ich is a re s id e n t o f th e o th e r C o n ­ h e t o ch so m h a r h e m v ist i d e n a n d ra a v ta ls ­ tr a c tin g S ta te a n d is th e b e n e fic ia l o w n e r o f s lu ta n d e sta te n o ch h a r r ä tt till rä n ta n , få r th e in te re s t, th e ta x c h arg ed in th e C o n tr a c t­ sk a tte n i d e n a v ta ls s lu ta n d e s ta t frå n v ilk en ing S ta te in w h ich th e in te re s t a rise s shall n o t rä n ta n h ä r r ö r in te ö v e rstig a 10 p ro c e n t av ex ceed 10 p e r c e n t o f th e gross a m o u n t o f th e rä n ta n s b ru tto b e lo p p ; in te re st; (b ) w h e re th e in te re st a rise s in a C o n tra c t­ b) o m r ä n ta n h ä r r ö r frå n e n a v ta ls s lu ta n d e ing S ta te a n d is p a id to th e G o v e rn m e n t o r a s ta t och b e ta la s till re g erin g en e lle r till en p o litic a l su b d iv is io n o r a local a u th o r ity , o r p o litis k u n d e ra v d e ln in g , e n lo k al m y n d ig h e t th e C e n tra l B ank o f th e o th e r C o n tra c tin g eller c e n tra lb a n k e n i d e n a n d ra a v ta ls s lu ta n ­ S ta te , o r, in th e case o f S w eden, th e N a tio n a l d e s ta te n , eller, b e trä ffa n d e S verige, till rik s­ D e b t O ffice, th e in te re st shall b e e x e m p t g ä ld s k o n to re t, skall rä n ta n u n d a n ta s frå n b e ­ fro m ta x in th e firs t-m e n tio n e d C o n tra c tin g s k a ttn in g i d e n fö r s tn ä m n d a a v ta ls s lu ta n d e S ta te ; a n d sta te n ; och

(c) w h ere th e in te re s t a rise s in a C o n tra c t- c) o m rä n ta n h ä r r ö r frå n en a v ta ls s lu ta n d e ing S ta te a n d is p a id to a re s id e n t o f th e o th e r s ta t o ch b e ta la s till p e rs o n m e d h e m v is t i d en C o n tra c tin g S ta te , th e in te re s t shall be a n d ra a v ta ls s lu ta n d e s ta te n , skall rä n ta n une x e m p t fro m ta x in th e firs t-m e n tio n e d C o n ­ d a n ta s frå n b e s k a ttn in g i d en fö rs tn ä m n d a tr a c tin g S ta te , p ro v id e d th a t th e lo an o r c re d ­ a v ta ls s lu ta n d e s ta te n , u n d e r fö ru ts ä ttn in g a tt it fo r w h ic h th e in te re s t is p a id is m a d e o r d e t lå n e lle r d e n k re d it fö r v ilk e n r ä n ta n b e ta ­ allo w ed by an y p e rs o n in re sp e c t o f w h o m th e las b e v ilja ts eller a v ta la ts av en p e rso n b e tr ä f­ c o m p e te n t a u th o r itie s agree to g ra n t such ex- fa n d e v ilk en d e b e h ö rig a m y n d ig h e te rn a e m p tio n . k o m m it ö v e re n s o m a tt m ed g e så d a n sk a tte ­ b efrielse. 4. T h e te rm “ in te re s t” as u sed in th is A rti- 4. M ed u ttry c k e t ” r ä n ta ” fö rstå s i d e n n a cle m e a n s in c o m e fro m d e b t-c la im s o f every a rtik e l in k o m s t a v v a rje slags fo rd ra n , a n tin g ­ k in d , w h e th e r o r n o t secu red by m o rtg ag e, en d en sä k e rstä llts g en o m in te c k n in g i fast a n d w h e th e r o r n o t c a rry in g a rig h t to p a rtic i- e g e n d o m eller in te o ch a n tin g e n d e n m e d fö r p a te in th e d e b to r’s p ro fits , a n d in p a rtic u la r, rä tt till a n d e l i g ä ld e n ä re n s v in s t eller in te. in c o m e fro m g o v e rn m e n t se c u ritie s a n d in ­ U ttry c k e t å s y fta r sä rsk ilt in k o m st a v v ä rd e ­ c o m e fro m b o n d s o r d e b e n tu re s , in c lu d in g p a p p e r so m u tf ä rd a ts av sta te n o ch in k o m st p re m iu m s a n d p riz e s a tta c h in g to such secu ­ av o b lig a tio n e r eller d e b e n tu re s , d ä ri in b e ­ ritie s, b o n d s o r d e b e n tu re s. P e n a lty charges g rip n a a g io b e lo p p o ch v in s te r so m h ä n fö r sig fo r la te p a y m e n ts sh all n o t be re g a rd e d as till så d a n a v ä rd e p a p p e r, o b lig a tio n e r eller d e ­ in te re s t fo r th e p u rp o s e o f th is A rticle. b e n tu re s . S traffav g ift p å g ru n d av sen b e ta l­ n in g an ses in te so m rä n ta v id tillä m p n in g e n a v d e n n a a rtik e l. 5. T h e p ro v is io n s o f p a ra g ra p h s 1, 2 a n d 3 5. B e stä m m e lse rn a i p u n k te r n a 1, 2 o ch 3 (a) shall n o t a p p ly i f th e b e n e fic ia l o w n e r o f a) tillä m p a s in te , o m d e n so m h a r r ä tt till th e in te re st, b ein g a re s id e n t o f a C o n tra c tin g r ä n ta n h a r h e m v ist i en a v ta ls s lu ta n d e sta t S tate, c a rrie s o n b u sin e ss in th e o th e r C o n ­ och b e d riv e r rö re lse i d en a n d r a a v ta ls s lu ta n ­ tra c tin g S ta te in w hich th e in te re s t a rises, de sta te n , frå n v ilk en rä n ta n h ä rrö r, frå n d ä r th ro u g h a p e rm a n e n t e sta b lis h m e n t situ a te d b eläg et fast d rifts tä lle e lle r u tö v a r sjä lv stä n ­ th e r e in , o r p e rfo rm s in th a t o th e r S ta te in d e- dig y rk e s v e rk sa m h e t i d e n n a a n d ra s ta t frå n p e n d e n t p e rs o n a l serv ices fro m a fix ed b ase d ä r b eläg en sta d ig v a ra n d e a n o rd n in g , sa m t s itu a te d th e r e in , a n d th e d e b t-c la im in re­ d e n fo rd ra n fö r v ilk en rä n ta n b e ta la s äg er sp ect o f w h ich th e in te re st is p a id is effective- v erk lig t sa m b a n d m e d d e t fa s ta d rifts tä lle t ly c o n n e c te d w ith such p e rm a n e n t e sta b lish ­ e lle r d e n sta d ig v a ra n d e a n o rd n in g e n eller m e n t o r fix ed b ase, o r w ith b u sin e ss a c tiv itie s m e d rö relse so m av ses i a rtik e l 7 p u n k t 1 c). I re fe rre d to u n d e r (c) o f p a ra g ra p h 1 o f A rticle s å d a n a fall tillä m p a s b e s tä m m e ls e rn a i a r ti­ 7. In su ch cases th e p ro v is io n s o f A rticle 7 o r kel 7 re sp e k tiv e a rtik e l 15. A rtic le 15, as th e case m a y be, shall apply. 6. In te re s t sh all be d e e m e d to arise in a 6. R ä n ta an se s h ä rr ö ra frå n en a v ta lsslu ­ C o n tra c tin g S ta te w h en th e p a y e r is th a t S ta te ta n d e s ta t o m u tb e ta la r e n ä r d e n sta te n själv, itself, a p o litic a l s u b d iv isio n , a local a u th o r- p o litisk u n d e ra v d e ln in g , lo k al m y n d ig h e t e l­ ity o r a re s id e n t o f th a t S ta te . W h ere, how ev- le r p e rs o n m ed h e m v is t i d e n n a sta t. O m e r, th e p e rs o n p a y in g th e in te re st, w h e th e r he e m e lle rtid d e n p e rs o n so m b e ta la r rä n ta n , is a re s id e n t o f a C o n tra c tin g S ta te o r n o t, has a n tin g e n h a n h a r h e m v is t i e n avtalsslut.- -le in a C o n tra c tin g S ta te a p e rm a n e n t e sta b lis h ­ sta t e lle r in te, i en a v ta ls s lu ta n d e s ta t h a i .aa. m e n t o r a fix ed b ase in c o n n e c tio n w ith d rifts tä lle eller sta d ig v a ra n d e a n o rd n in g i w hich th e in d e b te d n e s s o n w hich th e in te re st sa m b a n d v a rm e d d en sk u ld u p p k o m m it på is p a id w as in c u rre d , a n d such in te re st is v ilk en rä n ta n b e ta la s, och rä n ta n b e la s ta r d et b o rn e by su ch p e rm a n e n t e sta b lis h m e n t o r fa sta d rifts tä lle t eller d e n sta d ig v a ra n d e a n ­ fix ed b ase, th e n su ch in te re s t shall be d e e m e d o rd n in g e n , an se s rä n ta n h ä rr ö ra från d en stat to a rise in th e S ta te in w hich th e p e rm a n e n t d ä r d e t fa sta d rifts tä lle t eller d e n s ta d ig v a ra n ­ e sta b lis h m e n t o r fixed b ase is s itu a te d . de a n o rd n in g e n fin n s. 7. W h e re , by re a so n o f a special re la tio n - 7. D å p å g ru n d a v sä rsk ild a fö rb in d e ls e r sh ip b etw een th e p a y e r a n d th e b en eficial m ellan u tb e ta la r e n o ch d e n so m h a r r ä tt till o w n e r o r b etw e e n b o th o f th e m a n d so m e rä n ta n eller m ellan d e m b å d a och a n n a n p er-

o th e r p e rs o n , th e a m o u n t o f th e in te re s t, hav - so n rä n te b e lo p p e t, m e d h ä n sy n till d e n fo rd ­ ing reg ard to th e d e b t-c la im fo r w h ich it is ra n fö r v ilk en r ä n ta n b e ta la s, ö v e rs tig e r d e t p a id , ex c e e d s th e a m o u n t w h ich w o u ld h av é b e lo p p som skulle h a a v ta la ts m e lla n u tb e ta ­ b e e n ag re e d u p o n by th e p a y e r a n d th e b ene- la re n o ch d e n so m h a r r ä tt till rä n ta n om ficial o w n e r in th e a b se n c e o f such re la tio n - s å d a n a fö rb in d e ls e r in te fö releg at, tillä m p a s sh ip , th e p ro v isio n s o f th is A rtic le shall ap p ly b e s tä m m e ls e rn a i d e n n a a rtik e l e n d a s t på o n ly to th e la s t-m e n tio n e d a m o u n t. In such s is tn ä m n d a b e lo p p . 1 så d a n t fall b e sk a tta s case, th e excess p a rt o f th e p a y m e n ts shall ö v e rs k ju ta n d e b e lo p p en lig t la g stiftn in g e n i re m a in ta x a b le a c c o rd in g to th e law s o f each v a rd e r a a v ta ls s lu ta n d e sta te n m ed ia k tta g a n ­ C o n tra c tin g S tate, d u e reg ard b ein g h ad to d e av ö v rig a b e s tä m m e ls e r i d e tta a v ta l. th e o th e r p ro v is io n s o f th is C o n v e n tio n .

A rtic le 13 A rtik el 13 Royalties and fees for technical services Royalty och ersättning fö r teknisk service 1. R o y a ltie s a n d fees fo r te c h n ic a l serv ices 1. R o y alty och e r s ä ttn in g fö r te k n isk se r­ a ris in g in a C o n tra c tin g S ta te a n d p a id to a vice, so m h ä r r ö r frå n en a v ta ls s lu ta n d e sta t re s id e n t o f th e o th e r C o n tra c tin g S ta te m ay o ch so m b e ta la s till p e rso n m ed h e m v ist i d en b e ta x e d in th a t o th e r S tate. a n d r a a v ta ls s lu ta n d e s ta te n , få r b e s k a tta s i d e n n a a n d ra sta t. 2. H o w e v e r, such ro y a ltie s a n d fees fo r 2. S å d a n ro y alty o c h e r s ä ttn in g fö r te k n isk te c h n ic a l serv ices m ay also b e ta x e d in th e se rv ic e få r e m e lle rtid b e s k a tta s ä v e n i d en C o n tra c tin g S ta te in w h ich th e y a rise a n d a v ta ls s lu ta n d e sta t frå n v ilk en d e n h ä rrö r, a c c o rd in g to th e law s o f th a t S ta te , b u t i f th e en lig t la g s tiftn in g e n i d e n n a s ta t, m e n om re c ip ie n t is th e b e n eficial o w n e r o f th e ro y a l­ m o tta g a re n h a r rä tt till ro y a lty n eller e r s ä tt­ tie s o r fees fo r te c h n ic a l serv ices th e ta x so n in g e n fö r te k n isk serv ice få r s k a tte n in te c h a rg e d shall n o t exceed 20 p e r c e n t o f th e ö v e rs tig a 20 p ro c e n t a v ro y a lty n s eller e r s ä tt­ g ro ss a m o u n t o f th e ro y a ltie s o r fees fo r te c h ­ n in g e n s b ru tto b e lo p p . n ic a l serv ices. 3. T h e te r m “ ro y a ltie s” as u sed in th is A r­ 3. M ed u ttry c k e t ” ro y a lty ” fö rstå s i d e n n a tic le m e a n s p a y m e n ts o f an y k in d re c e iv e d as a rtik e l v a rje slags b e ta ln in g so m m o tta s så­ a c o n s id e ra tio n fö r th e u se of, o r th e rig h t to so m e r s ä ttn in g fö r n y ttja n d e t av eller fö r r ä t­ use, an y C opyright o f lite ra ry , a rtis tic o r sci- te n a tt n y ttja u p p h o v s r ä tt till litte rä rt, k o n s t­ e n tific w o rk in c lu d in g c in e m a to g ra p h film s, n ä rlig t eller v e te n s k a p lig t v erk , h ä ri in b e g ri­ film s o r v id e o ta p e s fo r u se in c o n n e c tio n p e t b io g raffilm , film eller v id e o u p p ta g n in g a r w ith te le v is io n o r ta p e s fö r use in c o n n e c tio n fö r te le v is io n s s ä n d n in g a r e lle r b a n d fö r ra ­ w ith r a d io b ro a d c a s tin g , a n y p a te n t, tra d e d io s ä n d n in g a r, p a te n t, v a ru m ä rk e , m ö n s te r m a rk , d esig n o r m o d e l, p la n , se c re t fo rm u la e lle r m o d e ll, ritn in g , h e m lig t re c e p t eller o r p ro c e ss, o r fo r th e u se of, o r th e rig h t to h e m lig tillv e rk n in g s m e to d sa m t fö r n y ttja n ­ u se, in d u s tria l, c o m m e rc ia l o r sc ie n tific d e t a v eller fö r rä tte n a tt n y ttja in d u s trie ll, e q u ip m e n t, o r fo r in f o rm a tio n c o n c e rn in g in ­ k o m m e rsie ll e lle r v e te n s k a p lig u tr u s tn in g el­ d u s tria l, c o m m e rc ia l o r sc ie n tific ex p e rie n c e . le r fö r u p p ly s n in g o m e rfa re n h e ts rö n av in ­ d u s trie ll, k o m m e rsie ll eller v e te n s k a p lig n a ­ tu r. 4. T h e te rm “ fees fo r te c h n ic a l se rv ic e s” 4. M e d u ttry c k e t ” e r s ä ttn in g fö r te k n isk as u se d in th is A rtic le m e a n s p a y m e n ts o f an y se rv ic e ” fö rstå s i d e n n a a rtik e l v a rje slags k in d to a n y p e rso n , o th e r th å n p a y m e n ts to b e ta ln in g till en p e rs o n , u to m s å d a n a b e ta l­ a n e m p lo y e e o f th e p e rs o n m a k in g th e p ay ­ n in g a r so m sk e r till p e rs o n so m ä r a n stä lld m e n ts a n d to an y in d iv id u a l fo r in d e p e n d e n t h o s u tb e ta la r e n o ch till fysisk p e rs o n fö r så­ p e rs o n a l se rv ic e s m e n tio n e d in A rtic le 15, in d a n s jä lv s tä n d ig y rk e s u tö v n in g so m an g es i c o n s id e ra tio n fo r serv ices o f a m a n a g e ria l, a rtik e l 15, såso m e r s ä ttn in g fö r tjä n s te r i te c h n ic a l o r c o n su lta n c y n a tu r e , in c lu d in g eg e n sk a p a v fö re ta g sle d a re , te k n ik e r eller th e p ro v is io n o f serv ices o f te c h n ic a l o r o th e r k o n s u lt, d ä ri in b e g rip e t tillh a n d a h å lla n d e av p e rs o n nel. tjä n s te r a v te k n isk och a n n a n p e rso n a l.

5. T h e p ro v is io n s o f p a ra g ra 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 och 2 shall n o t a p p ly i f th e b e n e fic ia l o w n e r o f th e tillä m p a s in te , o m d e n so m h a r rä tt till royalro y a ltie s o r fees fo r te c h n ic a l serv ices, b ein g a ty n eller e rs ä ttn in g e n fö r te k n isk se rv ic e h a r re s id e n t o f a C o n tra c tin g S tate, c a rrie s on h e m v ist i en a v ta ls s lu ta n d e sta t o ch b e d riv e r b u sin e ss in th e o th e r C o n tra c tin g S ta te in rö relse i d en a n d ra a v ta ls s lu ta n d e sta te n , från w h ich th e ro y a ltie s o r fees fo r te c h n ic a l se r­ v ilk en ro y a lty n eller e rs ä ttn in g e n h ä rrö r, från v ices a rise , th ro u g h a p e rm a n e n t estab lish - d ä r beläget fast d rifts tä lle eller u tö v a r sjä lv ­ m e n t s itu a te d th e re in , o r p e rfo rm s in th a t stä n d ig y rk e s v e rk sa m h e t i d e n n a a n d ra sta t o th e r S ta te in d e p e n d e n t p e rso n a l serv ices frå n d ä r b eläg en s ta d ig v a ra n d e a n o rd n in g , fro m a fix ed b ase s itu a te d th e r e in , a n d th e sa m t d e n rä ttig h e t, e g e n d o m eller k o n tr a k t i rig h t o r p ro p e rty o r c o n tra c t in re sp e c t o f fråga o m v ilk en ro y a lty n eller e rs ä ttn in g e n w h ich th e ro y a ltie s o r fees fo r te c h n ic a l se r­ b e ta la s ä g e r v erk lig t s a m b a n d m e d d e t fa sta vices are p a id is effectively c o n n e c te d w ith d rifts tä lle t e lle r d en sta d ig v a ra n d e a n o r d ­ such p e rm a n e n t e s ta b lis h m e n t o r fixed b ase n in g en e lle r m ed rö relse som av ses i a rtik e l 7 o r w ith b u sin e ss a c tiv itie s referred to u n d e r p u n k t 1 c). I s å d a n a fall tillä m p a s b e s tä m m e l­ (c) o f p a ra g ra p h 1 o f A r ti d e 7. In such case, se rn a i a rtik e l 7 re sp e k tiv e a rtik e l 15. th e p ro v isio n s o f A rtic le 7 o r A r tid e 15, as th e case m a y be, shall ap p ly . 6. R o y a ltie s a n d fees fo r te c h n ic a l serv ices 6. R o y alty o ch e rs ä ttn in g fö r te k n isk ser­ shall be d e e m e d to a rise in a C o n tra c tin g vice an se s h ä rr ö ra från en a v ta ls s lu ta n d e stat S ta te w h en th e p a y e r is th a t S ta te itself, a o m u tb e ta la re n ä r d e n n a sta t själv, p o litisk p o litic a l su b d iv is io n , a local a u th o r ity o r a u n d e ra v d e ln in g , lokal m y n d ig h e t eller p erso n re s id e n t o f th a t S tate. W h e re , h o w ev er, th e m ed h e m v ist i d e n n a sta t. O m d e n p erso n p erso n p ay in g th e ro y a ltie s o r fees fo r te c h n i­ so m b e ta la r ro y alty n eller e rs ä ttn in g e n , a n ­ cal serv ices, w h e th e r he is a re s id e n t o f a tin g e n h a n h a r h e m v ist i en a v ta ls s lu ta n d e C o n tra c tin g S ta te o r n o t, has in a C o n tra c tin g s ta t eller ej, i en a v ta ls s lu ta n d e sta t h a r fast S ta te a p e rm a n e n t e sta b lish m e n t o r a fixed d rifts tä lle e lle r s ta d ig v a ra n d e a n o rd n in g i b a se in c o n n e c tio n w ith w h ich th e lia b ility to sa m b a n d v a rm e d sk y ld ig h eten a tt erlägga p ay th e ro y a ltie s o r fees fo r te c h n ic a l serv ices ro y a lty n eller e rs ä ttn in g e n u p p k o m m it sam t w as in c u rre d , a n d such ro y alties o r fees fo r ro y a lty n eller e rs ä ttn in g e n b e la s ta r d e t fasta te c h n ic a l serv ices are b o rn e by such p e rm a ­ d rifts tä lle t eller d e n s ta d ig v a ra n d e a n o r d ­ n e n t e sta b lis h m e n t o r fixed b ase, th e n such n in g en , an ses d o ck ro y a lty n eller e r s ä ttn in g ­ ro y a ltie s o r fees fö r te c h n ic a l serv ices shall be en h ä rr ö ra frå n d en a v ta ls s lu ta n d e sta t d ä r d e e m e d to a rise in th e S tate in w h ich th e d e t fa sta d rifts tä lle t e lle r d en sta d ig v a ra n d e p e rm a n e n t e sta b lish m e n t o r fixed b ase is s it­ a n o rd n in g e n finns. u a te d . 7. W h ere, by re a so n o f a special re la tio n - 7. D å på g ru n d av sä rsk ild a fö rb in d e ls e r s h ip b etw e e n th e p a y e r a n d th e b en eficial m ellan u tb e ta la r e n och d en som h a r r ä tt till o w n e r o r b etw een b o th o f th e m a n d som e b e ta ln in g e n eller m ellan d em b å d a o ch en o th e r p e rso n , th e a m o u n t o f th e ro y a ltie s o r a n n a n p e rs o n b e lo p p e t av u tb e ta la d ro y alty fees fo r te c h n ic a l serv ices, h a v in g reg ard to elle r e r s ä ttn in g fö r te k n isk serv ice m ed h ä n ­ th e use, rig h t o r in f o rm a tio n fö r w hich th ey syn till d e t n y ttja n d e , d e n rä tt e lle r d en u p p ­ a re p a id , ex ceed s th e a m o u n t w h ich w ould ly sn in g fö r v ilk en ro y a lty n e lle r e rs ä ttn in g e n h a v é b e e n ag reed u p o n by th e p a y e r a n d th e b e ta la ts , ö v e rs tig e r d e t b e lo p p som skulle ha b e n e fic ia l o w n e r in th e a b se n c e o f such rela- a v ta la ts m ellan u tb e ta la re n o ch d en so m h a r tio n s h ip , th e p ro v isio n s o f th is A r tid e shall rä tt till ro y a lty n eller e rs ä ttn in g e n o m så d a n a a p p ly o n ly to th e la s t-m e n tio n e d a m o u n t. In fö rb in d e ls e r in te fö releg at, g äller b e s tä m m e l­ su ch case, th e excess p a rt o f th e p a y m e n ts se rn a i d e n n a a rtik e l e n d a s t fö r sis tn ä m n d a shall re m a in ta x a b le a c c o rd in g to th e law s o f b elo p p . I så d a n t fall b e s k a tta s ö v e rs k ju ta n d e e ach C o n tra c tin g S ta te , d u e reg ard b ein g had b e lo p p enligt la g stiftn in g e n i v a rd e ra a v ta ls ­ to th e o th e r p ro v is io n s o f th is C o n v e n tio n . s lu ta n d e sta te n m e d ia k tta g a n d e av ö v rig a b e s tä m m e ls e r i d e tta a v ta l.

A rticle 14 A rtik el 14 Capital gains Realisationsvinst 1. G a in s deri ved by a re s id e n t o f a C o n - 1. V in st, so m p e rso n m e d h e m v ist i en tr a c tin g S ta te fro m th e a lie n a tio n o f im m o v - a v ta ls s lu ta n d e sta t fö r v ä rv a r p å g ru n d av ab le p ro p e rty referred to in A rtic le 6 a n d ö v e rlå te lse av s å d a n fast e g e n d o m so m avses s itu a te d in th e o th e r C o n tra c tin g S ta te m ay i a rtik e l 6 o ch som ä r belägen i d en a n d ra be ta x e d in th a t o th e r S tate. a v ta ls s lu ta n d e s ta te n , få r b e sk a tta s i d e n n a a n d ra sta t. 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 på g ru n d a v ö v e rlå te lse a v lös p ro p e rty fo rm in g p a rt o f th e b u sin e ss p ro p e r­ e g e n d o m , som u tg ö r del a v rö re lse tillg å n g a r­ ty o f a p e rm a n e n t e s ta b lis h m e n t w h ich an n a i fast d rifts tä lle , v ilk et e tt fö re ta g i en e n te r p ris e o f a C o n tra c tin g S ta te h a s in th e a v ta ls s lu ta n d e sta t h a r 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 o r o f m o v a b le p ro p ­ ta n d e sta te n , eller av lös e g e n d o m , h ä n fö rlig erty p e rta in in g to a fixed b ase a v a ila b le to a till s ta d ig v a ra n d e a n o rd n in g so m p e rs o n m e d re s id e n t o f a C o n tra c tin g S ta te in th e o th e r h e m v ist i en a v ta ls s lu ta n d e sta t h a r i d en C o n tra c tin g S ta te fo r th e p u rp o s e o f p e rfo rm - a n d ra a v ta ls s lu ta n d e s ta te n fö r a tt u tö v a ing in d e p e n d e n t p e rso n a l serv ices, in c lu d in g s jä lv stä n d ig y rk e s v e rk sa m h e t, få r b e s k a tta s i such g a in s fro m th e a lie n a tio n o f su c h a p e r­ d e n n a a n d ra sta t. D e ts a m m a g äller v in s t på m a n e n t e sta b lis h m e n t (a lo n e o r w ith th e g ru n d av ö v e rlå te lse av s å d a n t fast d rifts tä lle w h o le e n te rp ris e ) o r o f such fix ed b ase, m ay (fö r sig e lle r tills a m m a n s m ed h ela fö retag et) b e ta x e d in th a t o th e r S tate. e lle r a v s å d a n s ta d ig v a ra n d e a n o rd n in g . 3. G a in s d e riv e d by a n e n te r p ris e o f a 3. V in st, so m e tt fö re ta g i en a v ta ls s lu ta n ­ C o n tra c tin g S ta te fro m th e a lie n a tio n o f d e s ta t fö r v ä rv a r p å g ru n d av ö v e rlå te lse av s h ip s o r a irc ra ft o p e ra te d in in te rn a tio n a l sk e p p eller lu ftfa rty g som a n v ä n d s i in te r n a ­ tra ffic o r m o v a b le p ro p e rty p e rta in in g to th e tio n e ll tr a fik eller lös e g e n d o m , so m ä r h ä n ­ o p e ra tio n o f such sh ip s o r a irc ra ft sh all be fö rlig till a n v ä n d n in g e n av så d a n a sk e p p eller ta x a b le o n ly in th a t S tate. lu ftfa rty g , b e s k a tta s e n d a s t i d e n n a stat. W ith re sp e c t to g ain s d e riv e d by th e Sw ed- B e trä ffa n d e v in s t so m fö rv ä rv a s av d e t ish, D a n is h a n d N o rw eg ian a ir tr a n s p o r t co n - sv en sk a, d a n s k a o ch n o rs k a lu ftfa rtsk o n s o rs o rtiu m S c a n d in a v ia n A irlin es S y stem (SAS), tie t S c a n d in a v ia n A irlin e s S y stem (SAS) th e p ro v is io n s o f th is p a ra g ra p h sh all ap p ly tillä m p a s b e s tä m m e ls e rn a i d e n n a p u n k t e n ­ o n ly to su ch p ro p o r tio n o f th e g a in s as corre- d a st i fråg a o m d e n del av v in s te n som m o t­ sp o n d s to th e p a rtic ip a tio n h eld in th a t con- s v a r a r d en a n d e l i k o n s o rtie t v ilk en in n e h a s s o rtiu m by A B A e ro tra n s p o rt (A B A ), th e a v AB A e ro tra n s p o rt (A BA), d e n sv en sk e d e l­ S w ed ish p a r tn e r o f S c a n d in a v ia n A irlin es äg a re n i S c a n d in a v ia n A irlin e s S y stem (SAS). S ystem (SAS). 4. G a in s d e riv e d by a re s id e n t o f a C o n ­ 4. V in st, so m p e rso n m ed h e m v ist i en tr a c tin g S ta te fro m th e a lie n a tio n o f an y a v ta ls s lu ta n d e s ta t fö r v ä rv a r p å g ru n d av p ro p e rty o th e r th å n th a t re fe rre d to in p a ra - ö v e rlå te lse av a n n a n e g e n d o m än så d a n som g ra p h s 1, 2 a n d 3, m ay be ta x e d in b o th av ses i p u n k te r n a 1, 2 och 3, få r b e s k a tta s i C o n tra c tin g S tates. b å d a a v ta ls s lu ta n d e s ta te rn a .

A rticle 15 A rtik e l 15 Independent personal services Självständig yrkesutövning 1. ln c o m e d e riv e d by a re s id e n t o f a C o n ­ 1. In k o m s t, so m p e rso n m e d h e m v ist i en tr a c tin g S ta te in resp ect o f p ro fe ssio n a l se r­ a v ta ls s lu ta n d e sta t fö r v ä rv a r gen o m a tt u tö v a v ices o r o th e r a c tiv itie s o f a n in d e p e n d e n t fritt yrk e eller a n n a n s jä lv stä n d ig v e rk s a m ­ c h a ra c te r shall be ta x a b le on ly in th a t S tate h e t, b e s k a tta s e n d a s t i d e n n a s ta t, u to m i e x c e p t in th e follow ing c irc u m sta n c e s, w hen fö lja n d e fall, d å s å d a n in k o m st få r b e s k a tta s such in c o m e m ay also be ta x e d in th e o th e r äv e n i d e n a n d ra a v ta ls s lu ta n d e sta te n : C o n tra c tin g S tate: (a) i f he h a s a fixed b ase reg u larly av ail- a) o m in k o m stta g a re n i d e n n a a n d ra stat

a b le to h im in th e o th e r C o n tra c tin g S ta te fo r h a r s ta d ig v a ra n d e a n o rd n in g , som reg elm äs­ th e p u rp o s e o f p e rfo rm in g his a c tiv itie s ; in sigt s tå r till h a n s fö rfo g a n d e fö r a tt u tö v a th a t case, o n ly so m u c h o f th e in c o m e as is v e rk s a m h e te n ; i s å d a n t fall få r e n d a s t så s to r a ttr ib u ta b le to th a t fix ed b ase m ay be ta x e d del av in k o m ste n so m ä r h ä n fö rlig till d e n n a in th a t o th e r C o n tra c tin g S tate; o r a n o rd n in g b e s k a tta s i d e n n a a n d ra a v ta lsslu ­ ta n d e s ta t; eller (b) if h is sta y in th e o th e r C o n tra c tin g b) om in k o m s tta g a re n s v istelse i d e n a n d ­ S ta te is fo r a p e rio d o r p e rio d s ex ceed in g in ra a v ta ls s lu ta n d e s ta te n v a ra r u n d e r tid ry m d th e aggregate 90 d ay s in th e fiscal y e a r o f th a t e lle r tid ry m d e r so m sa m m a n la g t ö v e rstig e r o th e r S tate; in th a t case o n ly so m u ch o f th e 90 d a g a r u n d e r d e n n a a n d ra s ta ts b e s k a tt­ in c o m e as is d e riv e d fro m h is a c tiv itie s p e r­ n in g så r; i s å d a n t fall få r e n d a s t så s to r del av fo rm e d in th a t o th e r S ta te m ay be ta x e d in in k o m s te n so m fö rv ä rv a s g en o m in k o m s tta ­ th a t o th e r S tate. g a re n s v e rk s a m h e t i d e n n a a n d ra s ta t b e s k a t­ ta s i d e n n a a n d ra sta t. 2. T h e te r m “ p ro fe ssio n a l se rv ic e s” in- 2. U ttry c k e t ” fritt y rk e ” in b e g rip e r sä r­ c lu d e s esp ecially in d e p e n d e n t scien tific, liter- sk ilt sjä lv stä n d ig v e ten sk ap lig , litte r ä r och ary , a rtis tic , e d u c a tio n a l o r te a c h in g a c tiv i­ k o n stn ä rlig v e rk s a m h e t, u p p fo s trin g s- och tie s as w ell as th e in d e p e n d e n t a c tiv itie s o f u n d e rv is n in g s v e rk s a m h e t sa m t så d a n själv ­ p h y sic ia n s, su rg eo n s, law yers, en g in ee rs, ar- s tä n d ig v e rk s a m h e t so m läk are, k iru rg , a d v o ­ c h ite c ts , d e n tis ts a n d a c c o u n ta n ts. k a t, in g e n jö r, a rk ite k t, ta n d lä k a re o ch re v iso r u tö v a r.

A rtic le 16 A rtik el 16 Dependent personal services Enskild tjänst 1. S u b ject to th e p ro v is io n s o f A r tid e s 17, 1. O m in te b e stä m m e lse rn a i a rtik la rn a 18, 19, 20, 21 a n d 22, salarie s, w ages a n d 17, 18, 19, 20, 21 o ch 22 fö ra n le d e r a n n a t, o th e r s im ila r re m u n e ra tio n d e riv e d by a resi­ b e s k a tta s lön och a n n a n lik n a n d e e rs ä ttn in g , d e n t o f a C o n tra c tin g S ta te in resp ect o f an so m p e rso n m ed h e m v ist i en a v ta ls s lu ta n d e e m p lo y m e n t shall be ta x a b le o n ly in th a t s ta t u p p b ä r på g ru n d av a n stä lln in g , e n d a s t i S ta te u n less th e e m p lo y m e n t is e x ercised in d e n n a sta t, s å v id a in te a rb e te t u tfö rs i den th e o th e r C o n tra c tin g S tate. I f th e e m p lo y ­ a n d ra a v ta ls s lu ta n d e s ta te n . O m a rb e te t u t­ m e n t is so ex e rc ise d , such re m u n e ra tio n as is förs i d e n n a a n d ra s ta t, få r e rs ä ttn in g som d e riv e d th e re fro m m a y b e ta x e d in th a t o th e r u p p b ä rs fö r a rb e te t b e s k a tta s d ä r. S tate. 2. N o tw ith s ta n d in g th e p ro v is io n s o f p a ra - 2. U ta n h in d e r av b e stä m m e lse rn a i p u n k t g ra p h 1, r e m u n e ra tio n d e riv e d by a re s id e n t 1 b e s k a tta s e rs ä ttn in g , som p e rs o n m ed o f a C o n tra c tin g S ta te in re sp e c t o f a n e m ­ h e m v ist i en a v ta ls s lu ta n d e s ta t u p p b ä r fö r p lo y m e n t ex ercised in th e o th e r C o n tra c tin g a rb e te so m u tfö rs i d e n a n d ra a v ta ls s lu ta n d e S ta te sh all be ta x a b le o n ly in th e first-m e n - s ta te n e n d a s t i d e n fö r s tn ä m n d a s ta te n , om ; tio n e d S ta te if: (a) th e re c ip ie n t is p re s e n t in th e o th e r a) m o tta g a re n v is ta s i d e n a n d ra sta te n u n ­ S ta te fo r a p e rio d o r p e rio d s n o t ex ceed in g in d e r tid ry m d e lle r tid r y m d e r so m sa m m a n la g t th e aggregate 183 d a y s in th e fiscal y e a r o f in te ö v e rs tig e r 183 d a g a r u n d e r d e n n a a n d ra th a t o th e r S tate; s ta ts b e sk a ttn in g så r; (b) th e r e m u n e ra tio n is p a id by, o r o n be- b) e rs ä ttn in g e n b e ta la s a v a rb e tsg iv a re h a lf of, a n e m p lo y e r w h o is n o t a re s id e n t o f som in te h a r h e m v ist i d en a n d ra sta te n eller th e o th e r S tate; a n d p å d e n n e s v äg n ar; och (c) th e re m u n e ra tio n is n o t b o rn e by a p e r­ c) e rs ä ttn in g e n in te b e la s ta r fast d rifts tä lle m a n e n t e s ta b lis h m e n t o r a fixed b ase w hich e lle r sta d ig v a ra n d e a n o rd n in g so m a rb e tsg i­ th e e m p lo y e r h a s in th e o th e r S tate. v a re n h a r i d en a n d ra sta te n . 3. N o tw ith s ta n d in g th e p re c e d in g p ro v i­ 3. U ta n h in d e r av fö re g å e n d e b e s tä m m e l­ sio n s o f th is A rticle, re m u n e ra tio n d e riv e d in se r i d e n n a a rtik e l få r e r s ä ttn in g fö r a rb e te , resp ect o f a n e m p lo y m e n t e x ercised a b o a rd a so m u tfö rs o m b o r d p å sk e p p eller lu ftfa rty g

s h ip o r a ir c ra ft o p e ra te d in in te rn a tio n a l tra f- so m a n v ä n d s i in te rn a tio n e ll tr a fik a v e tt fö­ fic by a n e n te rp ris e o f a C o n tra c tin g S tate, re ta g i e n a v ta ls s lu ta n d e s ta t, b e s k a tta s i d e n ­ m ay be ta x e d in th a t S tate. W h e re a re s id e n t n a sta t. O m p e rso n m e d h e m v ist i S verige o f S w ed en d e riv e s re m u n e ra tio n in re sp e c t o f u p p b ä r in k o m st av a rb e te , v ilk e t u tfö rs o m ­ an e m p lo y m e n t ex ercised a b o a rd a n a irc ra ft b o rd p å lu ftfa rty g so m a n v ä n d s i in te r n a tio ­ o p e ra te d in in te rn a tio n a l traffic by th e a ir nell tr a fik av lu ftfa rts k o n s o rtie t S c a n d in a ­ tr a n s p o r t c o n s o rtiu m S c a n d in a v ia n A irlin es v ia n A irlin e s S y stem (SA S), b e s k a tta s in ­ S y stem (SA S), such r e m u n e ra tio n shall be k o m s te n e n d a s t i Sverige. ta x a b le on ly in S w eden.

A rtic le 17 A rtik el 17 Directors’ fees and remuneration o f top-level Styrelsearvode och ersättning till tjänsteman i managerial ojficials högre företagsledande ställning 1. D ire c to rs ’ fees a n d o th e r s im ila r pay- 1. S ty re lse a rv o d e o ch a n n a n lik n a n d e , e r­ m e n ts d e riv e d by a re s id e n t o f a C o n tra c tin g s ä ttn in g , so m p e rs o n m e d h e m v ist i en a v ­ S ta te in h is c a p a c ity as a m e m b e r o f th e ta ls s lu ta n d e sta t u p p b ä r i e g en sk ap av m e d ­ b o a rd o f d ire c to rs o f a c o m p a n y w h ich is a lem i sty relse eller a n n a t lik n a n d e o rg an i re s id e n t o f th e o th e r C o n tra c tin g S ta te m ay b o lag m e d h e m v ist i d e n a n d ra a v ta ls s lu ta n ­ be ta x e d in th a t o th e r S tate. d e sta te n , få r b e s k a tta s i d e n n a a n d ra stat. 2. S alaries, w ages a n d o th e r s im ila r re m u ­ 2. L ö n o ch a n n a n lik n a n d e e rs ä ttn in g , n e ra tio n d e riv e d by a re s id e n t o f a C o n tra c t­ so m p e rs o n m ed h e m v ist i en a v ta ls s lu ta n d e ing S ta te in h is c a p a c ity as a n official in a sta t u p p b ä r i eg en sk ap av tjä n s te m a n i högre to p -le v e l m a n a g e ria l p o s itio n o f a c o m p a n y fö re ta g sle d a n d e stä lln in g i b o lag m e d w h ic h is a re s id e n t o f th e o th e r C o n tra c tin g h e m v ist i d e n a n d ra a v ta ls s lu ta n d e s ta te n , får S ta te m ay be ta x e d in th a t o th e r S tate. b e s k a tta s i d e n n a a n d ra sta t.

A rtic le 18 A rtik e l 18 Income earned by entertainers and athleles Inkom st sorn förvärvas av underhållningsartister och idrottsmän 1. N o tw ith s ta n d in g th e p ro v is io n s o f A rti­ 1. U ta n h in d e r av b e s tä m m e ls e rn a i a r tik ­ d e s 15 a n d 16, in c o m e d e riv e d by a re s id e n t la rn a 15 och 16 få r in k o m st, so m p e rso n m ed o f a C o n tra c tin g S tate as a n e n te r ta in e r, such h e m v ist i en a v ta ls s lu ta n d e sta t fö r v ä rv a r ge­ as a th e a tr e , m o tio n p ic tu re , r a d io o r te le v i­ n o m sin p e rso n lig a v e rk s a m h e t i d e n a n d ra sio n a rtis te , o r a m u s ic ia n , o r as a n a th le te , a v ta ls s lu ta n d e sta te n i e g en sk ap a v u n d e rfro m h is p e rs o n a l a c tiv itie s as su ch ex ercised h å lln in g s a rtis t, såso m te a te r- eller film sk å d e ­ in th e o th e r C o n tra c tin g S ta te , m a y be ta x e d sp e la re , ra d io - eller te le v is io n s a rtis t eller m u ­ in th a t o th e r S tate. sik e r, eller av id r o tts m a n , b e s k a tta s i d e n n a a n d ra sta t. 2. W h e re in c o m e in resp ect o f p e rs o n a l 2. I fall d å in k o m st g en o m p e rs o n lig v e rk ­ a c tiv itie s ex e rc ise d by a n e n te r ta in e r o r a n sa m h e t, som u n d e rh å lln in g s a rtis t eller a th le te in h is c a p a c ity as such a c c ru e s n o t to id r o tts m a n u tö v a r i d e n n a e g en sk ap , in te till­ th e e n te r ta in e r o r a th le te h im s e lf b u t to an- fa lle r a rtis te n eller id r o tts m a n n e n själv u ta n o th e r p e rs o n , th a t in c o m e m a y , n o tw ith ­ a n n a n p e rs o n , få r d e n n a in k o m st, u ta n h in ­ sta n d in g th e p ro v is io n s o f A r tid e s 7, 15 a n d d e r av b e s tä m m e ls e rn a i a rtik la rn a 7, 15 och 16, b e ta x e d in th e C o n tra c tin g S ta te in w hich 16. b e s k a tta s i d en a v ta ls s lu ta n d e sta t d ä r th e a c tiv itie s o f th e e n te r ta in e r o r a th le te are a rtis te n eller id r o tts m a n n e n u tö v a r v e rk s a m ­ e x e rc ise d . h e te n . 3. N o tw ith s ta n d in g th e p ro v is io n s o f p a ra - 3. U ta n h in d e r a v b e s tä m m e ls e rn a i p u n k ­ g ra p h s 1 a n d 2, in c o m e d e riv e d fro m such te r n a 1 o ch 2 skall in k o m s t so m fö rv ä rv a s a c tiv itie s as d e fin e d in p a ra g ra p h 1 shall be g e n o m v e rk s a m h e t som av se s i p u n k t 1 une x e m p t fro m ta x in th e C o n tra c tin g S ta te in d a n ta s frå n s k a tt i d e n a v ta ls s lu ta n d e sta t d ä r

w h ich th e s e a c tiv itie s a re p e rfo rm e d i f th e d e n n a v e rk s a m h e t u tö v a s , o m u n d e rh å llvisit o f th e e n te r ta in e r o r th e a th le te is w ith in n in g s a rtis te n s eller id r o tts m a n n e n s besök th e fra m e w o rk o f c u ltu ra l ex ch an g e b etw een sk e r in o m ra m e n fö r k u ltu ru tb y te m ellan de th e C o n tra c tin g S ta te s, o r is d ire c tly o r in d i- a v ta ls s lu ta n d e s ta te rn a eller o m b e sö k e t, d i­ rectly su p p o rte d , w holly o r su b s ta n tia lly , re k t e lle r in d ire k t, b e k o sta s, h e lt eller till v ä ­ fro m th e p u b lic fu n d s o f th e o th e r C o n tra c t­ sen tlig del, a v a llm ä n n a m e d e l frå n d en a n d ra ing S ta te , in c lu d in g a p o litic a l s u b d iv isio n o r a v ta ls s lu ta n d e sta te n e lle r frå n p o litisk u n ­ local a u th o r ity o f th a t o th e r S tate. d e ra v d e ln in g eller lokal m y n d ig h e t i d e n n a sta t.

A rtic le 19 A rtik e l 19 Pensions, social security Pension, utbetalning enligt Payments and annuities socialförsäkringslagstiftning och livränta 1. S u b je c t to th e p ro v is io n s o f p a ra g ra p h 2 1. O m in te b e s tä m m e ls e rn a i a rtik e l 20 o f A rtic le 20, p e n sio n s a n d o th e r s im ila r re- p u n k t 2 fö ra n le d e r a n n a t, få r p e n sio n och m u n e r a tio n in c o n s id e ra tio n o f p a st em p lo y - a n n a n lik n a n d e e r s ä ttn in g m ed a n le d n in g av m e n t, a n n u itie s a n d p a y m e n ts u n d e r th e so­ tid ig a re a n stä lln in g , liv rä n ta o ch u tb e ta ln in g cial se c u rity leg islatio n a risin g in a C o n tra c t­ en lig t so c ia lfö rsä k rin g sla g stiftn in g e n , v ilk a ing S ta te a n d p a id to a re s id e n t o f th e o th e r h ä r r ö r frå n e n a v ta ls s lu ta n d e s ta t o ch b e ta la s C o n tra c tin g S ta te m ay b e ta x e d in th e first- till p e rs o n m e d h e m v ist i d e n a n d ra a v ta lsslu ­ m e n tio n e d S tate. ta n d e s ta te n , b e s k a tta s i d en fö r s tn ä m n d a sta te n . 2. T h e te rm “ a n n u ity ” m e a n s a sta te d su m 2. M ed u ttry c k e t ” liv r ä n ta ” fö rstå s e tt p a y a b le p e rio d ic a lly a t sta te d tim e s d u rin g fa ststä llt b e lo p p , som u tb e ta la s p e rio d isk t på life o r d u rin g a sp ecifie d o r a sc e rta in a b le p e ­ fa s tstä lld a tid e r u n d e r en p e rs o n s liv stid eller rio d o f tim e u n d e r a n o b lig a tio n to m a k e th e u n d e r a n g iv e n eller fa s ts tä llb a r tid s p e rio d p a y m e n ts in re tu rn fo r a d e q u a te a n d full c o n ­ o ch so m u tg å r p å g ru n d a v fö rp lik te ls e a tt s id e ra tio n in m o n e y o r m o n e y ’s w o rth . v e rk stä lla d e ssa u tb e ta ln in g a r so m e rs ä ttn in g fö r d ä re m o t fu llt s v a ra n d e v ed erlag i p e n ­ n in g a r e lle r p e n n in g a rs v ärd e.

A rtic le 20 A rtik e l 20 Government service Offentlig tjänst 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 ed u n d a n ta g fö r p e n ­ sio n , p a id by a C o n tra c tin g S ta te o r a p o liti­ sio n ), so m b e ta la s av en a v ta ls s lu ta n d e s ta t, cal su b d iv is io n o r a local a u th o r ity th e r e o f to d ess p o litis k a u n d e ra v d e ln in g a r eller lo k ala a n in d iv id u a l in resp ect o f serv ices re n d e re d m y n d ig h e te r till fysisk p e rs o n på g ru n d av to th a t S ta te o r su b d iv is io n o r a u th o r ity shall a rb e te som u tfö rs i d e n n a sta ts, d ess p o litisk a b e ta x a b le o n ly in th a t S tate. u n d e ra v d e ln in g a rs eller lo k a la m y n d ig h e te rs tjä n s t, b e s k a tta s e n d a s t i d e n n a sta t. (b ) H o w e v e r, such re m u n e ra tio n shall be b) S å d a n e rs ä ttn in g b e s k 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 ta te if e n d a s t i d en a n d ra a v ta ls s lu ta n d e sta te n om th e serv ices a re re n d e re d in th a t S ta te a n d th e a rb e te t u tfö rs i d e n n a sta t o c h p e rs o n c : in d iv id u a l is a re s id e n t o f th a t S ta te who: fråg a h a r h e m v ist i d e n n a sta t och (i) is a n a tio n a l o f th a t S tate; o r 1) ä r m e d b o rg a re i d e n n a sta t, eller (ii) d id n o t b e c o m e a re s id e n t o f th a t 2) in te fick h e m v ist i d e n n a s ta t u te ­ S ta te solely fo r th e p u rp o s e o f ren- s lu ta n d e fö r a tt u tfö ra a rb e te t. d e rin g th e services. 2. (a) A ny p e n sio n p a id by, o r o u t o f fu n d s 2. a) P e n sio n , so m b e ta la s av , eller frå n c re a te d by, a C o n tra c tin g S ta te o r a p o litical fo n d e r in r ä tta d e a v , en a v ta ls s lu ta n d e sta t,

s u b d iv is io n o r a local a u th o r ity th e r e o f to an d ess p o litis k a u n d e ra v d e ln in g a r eiler lo k ala in d iv id u a l in resp ect o f se rv ic e s re n d e re d to m y n d ig h e te r till fysisk p e rso n p å g ru n d av th a t S ta te o r su b d iv is io n o r a u th o r ity shall be a rb e te so m u tf ö rts i d e n n a s ta ts, d ess p o li­ ta x a b le o n ly in th a t S tate. tisk a u n d e ra v d e ln in g a r s eller lo k ala m y n d ig ­ h e te rs tjä n s t, b e s k a tta s e n d a s t i d e n n a sta t. (b ) H o w e v e r, such p e n s io n sh all b e ta x a b le b ) S å d a n p e n sio n b e s k a tta s e m e lle rtid e n ­ o n ly in th e o th e r C o n tra c tin g S ta te i f th e d a st i d en a n d ra a v ta ls s lu ta n d e sta te n om in d iv id u a l is a re s id e n t of, a n d a n a tio n a l of, p e rs o n e n i fråga h a r h e m v ist och ä r m e d b o r­ th a t S tate. g are i d e n n a sta t. 3. T h e p ro v is io n s o f A r tid e s 16, 17 a n d 19 3. B e s tä m m e lse rn a i a rtik la rn a 16, 17 och sh all a p p ly to re m u n e ra tio n a n d p e n s io n s in 19 tillä m p a s på e rs ä ttn in g och p e n sio n som re s p e c t o f serv ices re n d e re d in c o n n e c tio n b e ta la s p å g ru n d av a rb e te so m u tf ö rts i s a m ­ w ith a b u sin e ss c a rrie d o n by a C o n tra c tin g b a n d m ed rö relse so m b e d riv s a v e n a v ta ls ­ S ta te o r a p o litic a l su b d iv is io n o r a local a u ­ s lu ta n d e s ta t, d e ss p o litisk a u n d e ra v d e ln in g ­ th o r ity th e re o f. a r e lle r lo k a la m y n d ig h e te r.

A rtic le 21 A rtik e l 21 Students and trainees Studerande och praktikanter A n in d iv id u a l w h o is re s id e n t o f a C o n ­ F y sisk p e rs o n , so m h a r h e m v ist i en a v ta ls ­ tr a c tin g S ta te o r w as a re s id e n t o f th a t S tate s lu ta n d e s ta t eller som h a d e h e m v ist i d e n n a im m e d ia te ly b e fo re v isitin g th e o th e r C o n ­ sta t o m e d e lb a rt fö re v istelse i d e n a n d r a a v ­ tr a c tin g S ta te a n d w ho is te m p o ra r ily p re s e n t ta ls s lu ta n d e sta te n o ch som tillfällig t v is ta s i in th a t o th e r S ta te fo r th e p rim a ry p u rp o s e d e n n a a n d r a sta t h u v u d sa k lig e n fö r a tt of: (a) stu d y in g in th a t o th e r S ta te a t a u n iv e r- a) s tu d e ra i d e n n a a n d ra sta t v id u n iv e r s i­ sity o r o th e r e d u c a tio n a l in s titu tio n ap- te t e lle r v id a n n a n u n d e rv is n in g s a n s ta lt som p ro v e d by th e a p p ro p r ia te e d u c a tio n a l a u ­ ä r g o d k ä n d a v v e d e rb ö rlig u n d e rv isn in g s th o r ity o f th a t S tate, m y n d ig h e t i d e n n a sta t; (b ) se c u rin g tr a in in g re q u ire d to q u a lify b ) e rh å lla u tb ild n in g som ä r n ö d v ä n d ig fö r h im to p ra c tic e a p ro fe ssio n o r fo r a c q u irin g a tt få b e h ö rig h e t a tt u tö v a y rk e eller fö r a tt a v o c a tio n o r a p ro fe ssio n a l o r te c h n ic a l spe- fö rv ä rv a y rk esm ässig a e lle r te k n is k a sp e c ia l­ c ia lity ; o r k u n s k a p e r; eller (c) s tu d y in g o r d o in g rese a rc h as a re c ip i­ c) s tu d e ra e lle r fo rsk a i e g en sk ap a v m o tta ­ e n t o f a g ra n t, allo w an c e, o r a w a rd fro m a g are a v s tip e n d iu m , an slag e lle r a n n a t p e n ­ g o v e rn m e n ta l, relig io u s, c h a rita b le , scien ti- n in g u n d e r s tö d frå n sta tlig t o rg a n e lle r frå n fic, lite ra ry o r e d u c a tio n a l o rg a n is a tio n , o r as o rg a n is a tio n m ed u p p g ift a tt frä m ja relig iö st, a p a r tic ip a n t in o th e r p ro g ra m m e s sp o n s o re d v ä lg ö ra n d e , v e te n s k a p lig t, litte r ä r t e lle r u p p ­ b y su ch a n o rg a n is a tio n , f o s tra n d e ä n d a m å l eller i eg e n sk a p a v d e lta ­ sh all b e e x e m p t fro m tax in th a t o th e r S ta te g are i a n d r a p ro g ra m so m fin a n s ie ra s a v så ­ in re s p e c t of: d a n t o rg a n e lle r s å d a n o rg a n is a tio n , ä r b e fria d frå n s k a tt i d e n n a a n d r a s ta t för: (i) re m itta n c e s fro m a b ro a d fo r th e 1) b e lo p p , so m b e ta la s till h o n o m p u rp o s e s o f h is m a in te n a n c e , ed u - frå n u tla n d e t fö r h a n s u p p e h ä lle , c a tio n , rese a rc h o r tra in in g ; u n d e rv is n in g , fo rsk n in g e lle r u t­ b ild n in g ; (ii) re m u n e ra tio n fo r p e rs o n a l se r­ 2) in k o m s t a v a rb e te som u tfö rs i v ices p e rfo rm e d in th a t o th e r d e n n a a n d ra s ta t, u n d e r f ö r u ts ä tt­ S ta te , p ro v id e d th e re m u n e ra tio n n in g a tt in k o m s te n in te u n d e r n å ­ d o es n o t ex ceed F ifte e n T h o u - g ot av d e n n a a n d r a sta ts b e s k a tt­ s a n d Sw edish K ro n o r o r th e n in g s å r ö v e rs tig e r fe m to n tu s e n e q u iv a le n t in In d ia n c u rre n c y fo r sv e n sk a k ro n o r e lle r m o tv ä rd e t i a n y Fiscal y e a r o f th a t o th e r S tate; in d is k v a lu ta ; sa m t a n d

(iii) th e a m o u n t o f such g ra n t, 3) så d a n t s tip e n d iu m , an slag eller allo w an c e o r a w ard . p e n n in g u n d e rs tö d . T h e b e n e fits u n d e r s u b -p a ra g ra p h (ii) S k a tte b e frie ls e en lig t 2) o v a n m ed g es e n ­ a b o v e shall e x te n d on ly fo r such p e rio d o f d a st fö r d e n tid som skäligen eller v a n lig tv is tim e as m a y b e re a s o n a b ly o r c u sto m a rily e rfo rd ra s fö r a tt fu llb o rd a u n d e rv is n in g e n , re q u ire d to c o m p le te th e e d u c a tio n , research fo rsk n in g e n eller u tb ild n in g e n i fråg a, m en o r tr a in in g u n d e rta k e n b u t shall in n o e v e n t få r in te i n å g o t fall a v se län g re tid ry m d än ex ceed a p e rio d o f five c o n se c u tiv e years. fem på v a ra n d r a fö lja n d e år.

A rticle 22 A rtik el 22 Teaching and research Undervisning och forskning 1. A n in d iv id u a l w ho is a re s id e n t o f a 1. F y sisk p e rs o n , som h a r h e m v ist i en C o n tra c tin g S ta te o r w as a re s id e n t o f th a t a v ta ls s lu ta n d e sta t e lle r h a d e h e m v ist i d e n n a S ta te im m e d ia te ly b e fo re v is itin g th e o th e r sta t o m e d e lb a rt fö re v istelse i d en a n d ra a v ­ C o n tra c tin g S ta te a n d w ho, a t th e in v ita tio n ta ls s lu ta n d e sta te n och so m , p å in b ju d a n av o f th e G o v e rn m e n t o f th a t o th e r S ta te o r o f a d e n n a s ta ts reg erin g , eller av u n iv e rs ite t eller u n iv e rs ity o r o th e r e d u c a tio n a l in s titu tio n av a n n a n u n d e rv is n in g s a n s ta lt i d e n n a a n d ra s itu a te d in th a t o th e r S ta te a n d a p p ro v e d by sta t som ä r g o d k ä n d a v v e d e rb ö rlig u n d e rv isth e a p p ro p r ia te e d u c a tio n a l a u th o r ity o f th a t n in g s m y n d ig h e t i d e n n a s ta t, v ista s i d e n n a S ta te , v isits th a t o th e r S ta te fo r th e p rim a ry a n d ra s ta t h u v u d sa k lig e n fö r a tt b e d riv a u n ­ p u rp o s e o f te a c h in g o r engaging in research , d e rv is n in g e lle r fo rsk n in g , eller b å d a d e ra , vid o r b o th , a t such u n iv e rsity o r o th e r e d u c a ­ s å d a n t u n iv e r s ite t e lle r s å d a n a n n a n u n d e r­ tio n a l in s titu tio n shall be e x e m p t fro m ta x by v is n in g sa n s ta lt, skall v a ra u n d a n ta g e n från th a t o th e r S ta te o n h is in c o m e fro m p e rso n a l b e s k a ttn in g i d e n n a a n d ra s ta t fö r in k o m st av serv ices fö r te a c h in g o r rese a rc h a t such u n i­ sin tjä n s t såso m lä ra re eller fo rsk a re v id u n i­ v ersity o r o th e r e d u c a tio n a l in s titu tio n fo r a v e rsite te t e lle r u n d e rv is n in g s a n s ta lte n o m p e rio d less th å n o n e y e a r fro m th e d a te o f h is v e rk s a m h e te n p å g å r u n d e r en tid ry m d som a rr iv a l in th a t S tate. u n d e rs tig e r e tt å r rä k n a t frå n d ag en fö r h a n s a n k o m s t till d e n n a stat. 2. T h e e x e m p tio n g ra n te d u n d e r p a ra - 2. S k a tte b e frie ls e en lig t p u n k t 1 g äller in te g ra p h 1 shall n o t a p p ly to in c o m e fro m re­ i fråga o m in k o m s t a v fo rsk n in g o m fo rsk ­ se a rc h i f su ch rese a rc h is u n d e rta k e n n o t in n in g e n sk er, in te i a llm ä n t in tre ss e , u ta n fö re ­ th e p u b lic in te re s t b u t p rim a rily fo r th e p ri­ tr ä d e s v is fö r a tt g agna viss p e rs o n s e lle r vissa v a te b e n e fit o f a sp ecific p e rs o n o r specific p e rs o n e rs p riv a ta in tre sse n . p e rso n s.

A rtik e l 23 A rtic le 23 Annan inkomst Other income 1. 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 ­ 1. In k o m s t som p e rs o n m e d h e m v ist i en tr a c tin g S ta te , w h e re v e r arisin g , n o t d e a lt a v ta ls s lu ta n d e s ta t fö r v ä rv a r och so m in te b e h a n d la s i fö re g å e n d e a rtik la r av d e tta a v ta l w ith in th e fo reg o in g A r tid e s o f th is C o n v e n b e s k a tta s e n d a s t i d e n n a s ta t, o a v se tt v a r ­ tio n shall b e ta x a b le o n ly in th a t S tate. ifrå n in k o m s te n h ä rrö r. 2. T h e p ro v is io n s o f p a ra g ra p h 1 shall n o t 2. B e stä m m e lse rn a i p u n k t 1 tillä m p a s a p p ly to in c o m e , o th e r th å n in c o m e fro m in te på in k o m st, m ed u n d a n ta g fö r in k o m st im m o v a b le p ro p e rty as d e fin e d in p a ra g ra p h av fast e g e n d o m som an g es i a rtik e l 6 p u n k t 2 o f A rtic le 6, if th e re c ip ie n t o f su ch in co m e, 2, o m m o tta g a re n av in k o m ste n h a r h e m v ist i b e in g a re s id e n t o f a C o n tra c tin g S tate, car- en a v ta ls s lu ta n d e s ta t och b e d riv e r rö relse i ries o n b u sin e ss in th e o th e r C o n tra c tin g d e n a n d r a a v ta ls s lu ta n d e sta te n från d ä r b e lä ­ S ta te th ro u g h a p e rm a n e n t e s ta b lis h m e n t s it­ get fast d rifts tä lle eller u tö v a r sjä lv stä n d ig u a te d th e r e in , o r p e rfo rm s in th a t o th e r S tate y rk e s v e rk sa m h e t i d e n n a a n d ra s ta t från d ä r

in d e p e n d e n t p e rso n a l serv ices fro m a fixed belägen sta d ig v a ra n d e a n o rd n in g , sa m t den b ase s itu a te d th e re in , a n d th e rig h t o r p ro p e r- rä ttig h e t e lle r e g e n d o m i fråg a o m v ilk en in ­ ty in re s p e c t o f w hich th e in c o m e is p a id is k o m s te n b e ta la s äg er v erk lig t sa m b a n d m ed effectively c o n n e c te d w ith such p e rm a n e n t d e t fa s ta d rifts tä lle t eller d e n sta d ig v a ra n d e e s ta b lis h m e n t o r fixed base. In su ch case th e a n o rd n in g e n . I så d a n t fall tillä m p a s b e s tä m ­ p ro v is io n s o f A rtic le 7 o r A rtic le 15, as th e m e lse rn a i a rtik e l 7 re sp e k tiv e a rtik e l 15. case m ay be, shall apply. 3. In k o m s t vilken in te b e h a n d la s i fö reg å­ 3. N o tw ith s ta n d in g th e p ro v is io n s o f p a ra - e n d e a r tik la r av d e tta a v ta l, so m p e rs o n m ed g ra p h s 1 a n d 2, ite m s o f in c o m e o f a re s id e n t h e m v ist i en a v ta ls s lu ta n d e s ta t fö rv ä rv a r, o f a C o n tra c tin g S ta te n o t d e a lt w ith in th e och so m h ä r r ö r frå n d e n a n d ra a v ta ls s lu ta n d e fo reg o in g A rticles o f th is C o n v e n tio n a n d s ta te n , få r, u ta n h in d e r av b e s tä m m e ls e rn a i a risin g in th e o th e r C o n tra c tin g S ta te m a y be p u n k te r n a 1 o ch 2, b e s k a tta s i d e n n a a n d ra ta x e d in th a t o th e r S tate. sta t.

A rtic le 24 A rtik e l 24 Capital Förmögenhet 1. C a p ita l re p re se n te d by im m o v a b le 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 fast p ro p e rty re fe rre d to in A rticle 6, o w n e d by a eg e n d o m so m av ses i a rtik e l 6, v ilk en p e rs o n re s id e n t o f a C o n tra c tin g S ta te a n d situ a te d m ed h e m v is t i en a v ta ls s lu ta n d e s ta t in n e h a r in th e o th e r C o n tra c tin g S ta te , m ay be ta x e d och v ilk en ä r b eläg en i d e n a n d r a a v ta ls s lu ­ in th a t o th e r S tate. ta n d e s ta te n , få r b e s k a tta s i d e n n a a n d r a sta t. 2. C a p ita l re p re s e n te d by m o v a b le p ro p e r­ 2. F ö rm ö g e n h e t b e stå e n d e a v lös egen­ ty fo rm in g p a rt o f th e b u sin e ss p ro p e rty o f a d o m , so m u tg ö r del a v rö re lse tillg å n g a rn a i p e rm a n e n t e s ta b lis h m e n t w h ich a n e n te r- fast d rifts tä lle , v ilk et e tt fö re ta g i en a v ta ls­ p rise o f a C o n tra c tin g S tate h a s in th e o th e r s lu ta n d e sta t h a r i d en a n d ra a v ta ls s lu ta n d e C o n tra c tin g S ta te o r by m o v a b le p ro p e rty s ta te n , e lle r av lös e g e n d o m , h ä n fo rlig till p e rta in in g to a fixed b ase a v a ila b le to a re si­ sta d ig v a ra n d e a n o rd n in g so m p e rso n m ed d e n t o f a C o n tra c tin g S ta te in th e o th e r C o n ­ h e m v ist i e n a v ta ls s lu ta n d e sta t h a r i d e n tr a c tin g S ta te fo r th e p u rp o s e o f p e rfo rm in g a n d ra a v ta ls s lu ta n d e sta te n fö r a tt u tö v a in d e p e n d e n t p e rs o n a l services, m a y be ta x e d sjä lv stä n d ig y rk e s v e rk sa m h e t, få r b e s k a tta s i in th a t o th e r S tate. d e n n a a n d r a sta t. 3. C a p ita l re p re se n te d by sh ip s o r a irc ra ft, 3. F ö rm ö g e n h e t b e s tå e n d e av sk e p p och o p e ra te d in in te rn a tio n a l traffic a n d by m o v ­ lu ftfa rty g so m a n v ä n d s i in te rn a tio n e ll tra fik a b le p ro p e rty p e rta in in g to th e o p e ra tio n o f och lös e g e n d o m so m ä r h ä n fö rlig till a n ­ such sh ip s o r a irc ra ft shall b e ta x a b le on ly in v ä n d n in g e n av så d a n t sk e p p och lu ftfa rty g th e C o n tra c tin g S tate o f w h ich th e e n te rp ris e b e s k a tta s e n d a s t i d en a v ta ls s lu ta n d e sta t d ä r o w n in g su ch p ro p e rty is a re s id e n t. fö re ta g e t so m ä g er s å d a n e g e n d o m h a r h e m v ist. 4. All o th e r e le m e n ts o f c a p ita l o f a re si­ 4. A lla a n d r a slag a v 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 m ay be ta x e d in p e rso n m e d h e m v ist i en a v ta ls s lu ta n d e sta t b o th C o n tra c tin g S tates. in n e h a r, få r b e s k a tta s i b å d a a v ta ls s lu ta n d e s ta te rn a .

A rtic le 25 A rtik e l 25 Elimination o f double taxation Undanröjande av dubbelbeskattning 1. T h e law s in force in e ith e r o f th e C o n ­ 1. L a g stiftn in g e n i v a rd e ra a v ta ls s lu ta n d e tr a c tin g S ta te s shall c o n tin u e to g o v ern th e s ta te n skall a lltjä m t tillä m p a s vid b e s k a tt­ ta x a tio n o f in c o m e a n d c a p ita l in th e respec- n in g e n av in k o m st och fö rm ö g e n h e t i re s p e k ­ tiv e C o n tra c tin g S tate ex c e p t w h e re ex p ress tiv e a v ta ls s lu ta n d e s ta t, u to m i fall d å in te p r o v is io n to th e c o n tra ry is m a d e in th is C o n ­ a n n a t u ttry c k lig e n fö re sk riv s i d e tta a v ta l. v e n tio n .

2. (a) W h e re a re s id e n t o f In d ia d e riv e s 2. a) O m p e rs o n m ed h e m v ist i In d ie n in c o m e o r ow ns c a p ita l w h ich , in a c c o rd a n c e u p p b ä r in k o m st e lle r in n e h a r fö rm ö g e n h e t w ith th e p ro v isio n s o f th is C o n v e n tio n , m ay so m enligt b e stä m m e lse rn a i d e tta a v ta l får be ta x e d in S w eden, In d ia shall allow as a b e s k a tta s i Sverige, skall In d ie n från v e d e rb ö ­ d e d u c tio n fro m th e tax o n th e in c o m e o f th a l ra n d e p e rs o n s in k o m s ts k a tt a v rä k n a e tt b e ­ re s id e n t a n a m o u n t e q u a l to th e in c o m e tax lo p p m o ts v a ra n d e d e n in k o m s ts k a tt so m d i­ p a id in S w ed en , w h e th e r d ire c tly o r by d e ­ rek t eller g en o m s k a tte a v d ra g erla g ts i S v eri­ d u c tio n ; a n d as a d e d u c tio n fro m th e ta x on ge, och från v e d e rb ö ra n d e p e rs o n s fö rm ö g e n ­ th e c a p ita l o f th a t re s id e n t a n a m o u n t eq u al h e ts 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 to th e c a p ita l tax p a id in S w eden. S uch d e ­ d en fö rm ö g e n h e tssk a tt so m erlag ts i Sverige. d u c tio n in e ith e r case shall n o t, h o w ev er, ex- A v rä k n in g s b e lo p p e t skall e m e lle rtid in te i ceed th a t p a rt o f th e in co m e ta x o r c a p ita l tax n åg o t fall ö v e rstig a d e n d el av in k o m s ts k a t­ (as c o m p u te d b e fo re th e d e d u c tio n is given) te n eller fö rm ö g e n h e tssk a tte n (b e rä k n a d u tan w hich is a ttrib u ta b le , as th e case m ay b e, to s å d a n a v rä k n in g ) so m b e lö p e r p å d en in ­ th e in c o m e o r th e c a p ita l w h ich m ay be ta x e d k o m s t re s p e k tiv e d en fö rm ö g e n h e t so m få r in S w ed en . F u rth e r, w h ere such re s id e n t is a b e s k a tta s i S verige. O m p e rs o n e n i fråga ä r c o m p a n y by w h ich s u rta x is p ay a b le in In d ia , e tt b o lag so m skall erlägga tilläg g ssk att i In d i­ th e d e d u c tio n in resp ect o f in c o m e ta x p a id e n , a v rä k n a s d en in k o m s ts k a tt so m erlag ts i in S w eden shall be allo w ed in th e first in- S verige i fö rsta h a n d frå n in k o m s ts k a tt som sta n c e fro m in c o m e ta x p a y a b le by th e c o m ­ b o lag et skall b e ta la i In d ie n och e v e n tu e llt p a n y in In d ia a n d as to th e b a la n c e , i f any, ö v e rs k ju ta n d e sk a tte b e lo p p från d e n tilläggs­ fro m s u rta x p ay a b le by it in In d ia . sk a tt so m b o la g e t skall b e ta la i In d ie n . (b ) W h e re a re s id e n t o f In d ia d e riv e s in ­ b) O m p e rs o n m e d h e m v is t i In d ie n u p p ­ co m e w h ich , in a c c o rd a n c e w ith th e p ro v i­ b ä r in k o m st, so m en lig t b e s tä m m e ls e rn a i sio n s o f th is C o n v e n tio n , shall be ta x a b le d e tta a v ta l b e s k a tta s e n d a s t i S verige, få r In ­ o n ly in S w ed en , In d ia m ay in c lu d e th is in ­ d ie n in r ä k n a in k o m ste n i b e s k a ttn in g s u n d e r­ c o m e in th e ta x b ase b u t shall allow as a laget m en skall m in sk a in k o m s ts k a tte n m ed d e d u c tio n fro m th e in c o m e ta x th a t p a rt o f d e n del a v in k o m s ts k a tte n so m b e lö p e r på th e in c o m e ta x w h ich is a ttrib u ta b le to th e in k o m st so m fö rv ä rv a ts frå n Sverige. in c o m e d e riv e d fro m S w eden. 3. (a) W h e re a re s id e n t o f S w eden d e riv e s 3. a) I fall d å p e rso n m e d h e m v ist i Sverige in c o m e w h ich , in a c c o rd a n c e w ith th e p ro v i­ u p p b ä r in k o m st som en lig t b e s tä m m e ls e rn a i sio n s o f th is C o n v e n tio n , m ay b e ta x e d in d e tta a v ta l få r b e s k a tta s i In d ie n , skall S v e ri­ In d ia , S w eden shall allow - su b je c t to th e ge — m e d ia k tta g a n d e av b e stä m m e lse rn a i p ro v is io n s o f th e law o f S w eden c o n c e rn in g sv en sk la g s tiftn in g (ä v e n i d e n lydelse d en c re d it fo r fo reig n ta x (as it m a y be a m e n d e d fra m d e le s k an få g en o m a tt ä n d ra s u ta n a tt fro m tim e to tim e w ith o u t c h a n g in g th e g en ­ d en a llm ä n n a p rin c ip so m an g es h ä r ä n d ra s ) e ra l p rin c ip le h e re o f) - as a d e d u c tio n from — frå n s k a tte n p å in k o m ste n a v rä k n a e tt b e ­ th e ta x o n such in c o m e , a n a m o u n t eq u a l to lo p p m o ts v a ra n d e d en in k o m s ts k a tt som e r­ th e in c o m e ta x p a id in In d ia in re sp e c t o f lagts i In d ie n fö r in k o m ste n . such in co m e. (b) F o r th e p u rp o s e s o f th e d e d u c tio n re- b) V id a v rä k n in g en lig t a) i d e n n a p u n k t fe rre d to in su b -p a ra g ra p h (a), th e te rm “ in ­ an se s u ttry c k e t ” in k o m s ts k a tt so m erla g ts i co m e ta x p a id in I n d ia ” sh all b e d e e m e d to I n d ie n ” in n e f a tta v a rje b e lo p p som en lig t in ­ in c lu d e an y a m o u n t w h ich w o u ld h a v é b een d is k la g s tiftn in g och i e n lig h e t m e d d e tta a v ­ p a y a b le as In d ia n ta x u n d e r th e law s o f In d ia ta l skulle h a erla g ts såso m in d is k sk a tt fö r e tt a n d in a c c o rd a n c e w ith th is C o n v e n tio n fo r v isst å r o m in te b efrielse frå n eller n e d s ä tt­ a n y y e a r b u t fo r a n e x e m p tio n fro m , o r re- n in g a v s k a tt m e d g iv its u n d e r sa m m a å r e n ­ d u c tio n of, ta x g ra n te d fo r th a t y e a r u n d e r; ligt (i) se c tio n s 10(4), 10(4A), 10(4B), 1) a v d e ln in g a rn a 1 0 (4 ) , 10 (4A ), 10 10(6)(viia), !0 (1 5 )(iv ), 10A a n d (4B ), 10 (6 )(v iia), 10 (1 5 )(iv ), 10 80 I o f th e In c o m e -ta x A ct, 1961 A o ch 8 0 1 i in k o m stsk a tte la g e n å r (43 o f 1961), so få r as th e y w ere in 1961 (4 3 /1 9 6 1 ) i d en m å n d essa fo rce o n , a n d h a v é n o t b een m o d i- b e s tä m m e ls e r v a r i k ra ft v id tid -

fied sin ce, th e d a te o f th e signa- p u n k te n fö r u n d e rte c k n a n d e t av tu r e o f th is C o n v e n tio n , o r h av é d e tta a v ta l och d ä re f te r in te ä n d ­ b e e n m o d ifie d on ly in m in o r re- ra ts e lle r ä n d r a ts e n d a s t i m in d re s p e c ts so as n o t to affect th e ir gen ­ b e ty d e lse fu lla h ä n s e e n d e n u ta n e ra l c h a ra c te r; o r a tt d e ra s a llm ä n n a in n e b ö rd p å ­ v e rk a ts; eller (ii) a n y o th e r p ro v isio n w h ich m a y be 2) a n d ra b e s tä m m e ls e r som in fö rs e n a c te d a fte r 1 N o v e m b e r 1986 e fte r d e n 10 n o v e m b e r 1986 vilka g ra n tin g a d e d u c tio n in c o m p u t- m e d g e r a v d ra g v id b e rä k n in g e n ing th e ta x a b le in c o m e o r a n ex- av b e s k a ttn in g s b a r in k o m s t eller e m p tio n o r re d u c tio n fro m ta x b efrielse frå n eller n e d s ä ttn in g av w h ich th e c o m p e te n t a u th o r itie s s k a tt o c h v ilk a en lig t ö v e re n s ­ o f th e C o n tra c tin g S ta te s ag ree to k o m m e ls e m e lla n b e h ö rig a m y n ­ b e fö r th e p u rp o s e s o f th e eco- d ig h e te r i d e a v ta ls s lu ta n d e s ta ­ n o m ic d e v e lo p m e n t o f i n d i a , i f it te r n a ä r ä g n a d e a tt frä m ja In d ie n s h a s n o t b een m o d ifie d th e r e a fte r e k o n o m is k a u tv eck lin g , u n d e r o r h a s b e e n m o d ifie d o n ly in m i­ fö r u ts ä ttn in g a tt d e ss a b e s tä m ­ n o r resp ects so as n o t to affect its m e lse r d ä re f te r in te ä n d r a ts eller g en eral c h a ra c te r. ä n d ra ts e n d a s t i m in d re b e ty d e l­ sefu lla h ä n s e e n d e n u ta n a tt d e ra s a llm ä n n a in n e b ö rd p å v e rk a ts. (c) F o r th e p u rp o s e s o f d e d u c tio n re fe rre d c) V id tillä m p n in g e n av a v rä k n in g en lig t to in su b -p a ra g ra p h (a). In d ia n ta x o n in te re st a) i d e n n a p u n k t skall in d isk sk a tt p å rä n ta , a n d ro y a ltie s a n d fees fo r te c h n ic a l serv ices ro y a lty o ch e rs ä ttn in g fö r te k n is k serv ice in te shall in n o case be c o n sid e re d as h a v in g b een i n åg o t fall an se s ha erla g ts e fte r en s k a tte sa ts p a id a t a ra te o f less th å n - so m ä r lägre än (i) 15 p e r cen t in th e case o f in te re st; 1) 15 p ro c e n t i fråga o m rä n ta ; och a n d (ii) 20 p e r c e n t in th e case o f ro y a ltie s 2) 20 p ro c e n t i fråg a o m ro y a lty och a n d fees fo r te c h n ic a l serv ices. e r s ä ttn in g fö r te k n isk service. (d ) W h e re a re s id e n t o f S w ed en o w n s c a p i­ d ) I fall d å p e rso n m ed h e m v ist i S verige ta l w h ic h , in a c c o rd a n c e w ith th e p ro v is io n s in n e h a r fö rm ö g e n h e t so m en lig t b e s tä m m e l­ o f th is C o n v e n tio n , m ay be ta x e d in In d ia , se rn a i d e tta a v ta l få r b e s k a tta s i In d ie n , skall S w ed en shall allow as a d e d u c tio n fro m th e Sverige frå n d e n n a p e rs o n s fö rm ö g e n h e ts­ ta x o n th e c a p ita l o f th a t re s id e n t a n a m o u n t 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 den e q u a l to th e c a p ita l tax p a id in In d ia . Such fö rm ö g e n h e ts s k a tt som erlag ts i In d ie n . A vd e d u c tio n shall n o t, h o w ev er, exceed th a t rä k n in g s b e lo p p e t skall e m e lle rtid in te ö v e r­ p a rt o f th e S w ed ish c a p ita l ta x , a s c o m p u te d stig a d e n del av d e n sv en sk a fö rm ö g e n h e ts­ b e fo re th e d e d u c tio n is g iven, w h ich is a p p ro - s k a tte n , b e rä k n a d u ta n s å d a n a v rä k n in g , som p ria te to th e c a p ita l w hich m ay be ta x e d in b e lö p e r p å d e n fö rm ö g e n h e t som få r b e s k a t­ In d ia . ta s i In d ie n . (e) N o tw ith s ta n d in g th e p ro v is io n s o f sub- e) 1 fall d å p e rso n m ed h e m v ist i Sverige p a ra g ra p h (a) o f th is p a ra g ra p h , w h ere a resi­ u p p b ä r in k o m s t som en lig t b e s tä m m e ls e rn a i d e n t o f S w ed en d e riv e s in c o m e w h ich , in a c ­ a rtik e l 7, a rtik e l 14 p u n k t 2 eller a rtik e l 15 c o rd a n c e w ith th e p ro v isio n s o f A r ti d e 7, p u n k t 1 a) få r b e s k a tta s i In d ie n , skall S v eri­ p a ra g ra p h (2) o f A r tid e 14 o r p a ra g ra p h ge, u ta n h in d e r av b e s tä m m e ls e rn a i a) i d e n ­ ( l ) ( a ) o f A r ti d e 15 m ay be ta x e d in In d ia , n a p u n k t, u n d a n ta s å d a n in k o m st frå n b e ­ S w ed en sh all e x e m p t such in c o m e fro m tax sk a ttn in g , u n d e r fö ru ts ä ttn in g a tt d e n h u v u d ­ p ro v id e d th a t th e p rin c ip a l p a rt o f th e in ­ sak lig a d e le n av in k o m s te n frå n d e t fasta c o m e a rise s fro m in d e p e n d e n t p e rs o n a l se r­ d rifts tä lle t eller d en s ta d ig v a ra n d e a n o r d ­ v ices o r b u s in e ss a c tiv itie s , o th e r th å n th e n in g e n h ä r r ö r frå n a n n a n v e rk s a m h e t ä n fö r­ m a n a g e m e n t o f se c u ritie s a n d o th e r s im ila r v a ltn in g av v ä rd e p a p p e r och a n n a n lik n a n d e p ro p e rty . T h is e x e m p tio n shall n o t a p p ly u n - e g e n d o m . S å d a n sk a tte b e frie lse m ed g es d o ck less th e in c o m e h a s b e e n su b je c te d to th e e n d a s t o m in k o m ste n u n d e rk a s ta ts d en n o r­ n o rm a l ta x p re v a ilin g in I n d ia a t th e tim e o f m ala sk a tt so m u tg å r i In d ie n vid a v ta le ts

s ig n a tu re o f th is C o n v e n tio n o r a ta x c o m p a - u n d e rte c k n a n d e eller en d ä rm e d jä m fö rlig ra b le th e re to . sk a tt. ( 0 N o tw ith s ta n d in g th e p ro v isio n s o f sub- 0 U ta n h in d e r a v b e s tä m m e ls e rn a i a) i p a ra g ra p h (a) o f th is p a ra g ra p h , d iv id e n d s d e n n a p u n k t ä r u td e ln in g frå n b o lag m ed p a id by a c o m p a n y w h ich is a re s id e n t o f h e m v ist i In d ie n till b o lag m e d h e m v ist i I n d ia to a c o m p a n y w h ich is a re s id e n t o f S verige u n d a n ta g e n frå n sv en sk sk a tt i den S w ed en sh all be e x e m p t fro m S w edish ta x to m å n u td e ln in g e n skulle h a v a rit u n d a n ta g e n th e e x te n t th a t th e d iv id e n d s w o u ld h a v é frå n b e s k a ttn in g en lig t sv en sk la g stiftn in g , b e e n e x e m p t u n d e r S w edish law i f b o th co m - o m b å d a b o lag en h a d e v a rit sv en sk a. S å d a n p a n ie s h a d b een S w edish c o m p a n ie s. T h is sk a tte b e frie lse m ed g es d o c k e n d a s t om e x e m p tio n sh all n o t a p p ly u n less (i) th e p ro fits o u t o f w h ich th e d iv i­ 1) d e n v in s t a v v ilk en u td e ln in g e n d e n d s a re p a id h a v é b e e n su b ject- b e ta la s u n d e rk a s ta ts d en n o rm a la e d to th e n o rm a l c o rp o r a te ta x b o la g ssk a tt so m u tg å r i In d ie n vid p re v a ilin g in In d ia a t th e tim e o f tid p u n k te n fö r u n d e rte c k n a n d e t s ig n a tu re o f th is C o n v e n tio n o r a v d e tta a v ta l eller d ä rm e d j ä m ­ a n in c o m e ta x c o m p a ra b le th e r e ­ fö rlig in k o m s ts k a tt; eller to , o r (ii) th e d iv id e n d s p a id by th e c o m ­ 2) d en u td e ln in g so m b e ta la s a v b o ­ p a n y w h ich is a re s id e n t o f In d ia laget m e d h e m v ist i In d ie n u te s lu ­ c o n sist w holly o r a lm o st w holly o f ta n d e e lle r så g o tt so m u te s lu ta n ­ d iv id e n d s w h ich th a t c o m p a n y d e u tg ö rs av u td e ln in g v ilk en d e t­ h a s re c e iv e d , in th e y e a r o r p re- ta b o lag u n d e r ifrå g a v a ra n d e å r v io u s y ears, in re sp e c t o f sh ares e lle r tid ig a re å r m o tta g it p å a k tie r h e ld by it in a c o m p a n y w h ich is a e lle r a n d e la r, so m b o lag et in n e h a r re s id e n t o f a th ird S ta te a n d i b o lag m e d h e m v is t i en tre d je w h ich w o u ld h a v é b e e n e x e m p t s ta t, o ch v ilk en u td e ln in g skulle fro m S w edish ta x if th e sh a re s in h a v a rit u n d a n ta g e n frå n sv en sk resp ect o f w h ich th e y a re p a id h a d s k a tt o m d e a k tie r e lle r a n d e la r p å b een h eld d ire c tly by th e c o m ­ v ilk a u td e ln in g e n b e ta la s h a d e in ­ p a n y w hich is a re s id e n t o f Sw e­ n e h a fts d ire k t av b o lag et m e d d en . h e m v ist i Sverige. (g) T h e p ro v is io n s o f s u b -p a ra g ra p h s (b) g) B e stä m m e lse rn a i b ; o ch c) i d e n n a a n d (c) o f th is p a ra g ra p h shall a p p ly fo r th e p u n k t g äller d e fö rs ta 10 å re n u n d e r vilka first 10 y ears fo r w hich th is C o n v e n tio n is d e tta a v ta l tillä m p a s m en d e b e h ö rig a m y n ­ effectiv e b u t th e c o m p e te n t a u th o r itie s o f th e d ig h e te rn a i d e a v ta ls s lu ta n d e s ta te rn a kan C o n tra c tin g S ta te s m ay c o n su lt each o th e r to ö v erläg g a m e d v a ra n d r a fö r a tt b e s tä m m a om d e te r m in e w h e th e r th is p e rio d shall be ex- d e n n a tid ry m d skall u ts trä c k a s. te n d e d . (h ) W h e re a re s id e n t o f S w eden d e riv e s h ) I fall d å p e rs o n m e d h e m v ist i Sverige in c o m e w h ich , in a c c o rd a n c e w ith th e p ro v i­ u p p b ä r in k o m st som en lig t b e stä m m e lse rn a i sio n s o f A rtic le 20, shall be ta x a b le on ly in a rtik e l 20 b e s k a tta s e n d a s t i In d ie n e lle r e n ­ In d ia , o r in c o m e w h ich , in a c c o rd a n c e w ith ligt b e s tä m m e ls e rn a i e) i d e n n a p u n k t skall th e p ro v is io n s o f s u b -p a ra g ra p h (e) o f th is u n d a n ta s frå n sv en sk sk a tt, få r S verige vid p a ra g ra p h , sh all be e x e m p t fro m S w edish tax , fa s ts tä lla n d e t a v sk a tte s a ts e n fö r sv en sk p ro ­ S w ed en m ay , w hen d e te rm in in g th e g ra d u a t- g ressiv s k a tt b e a k ta d e n in k o m st so m skall ed ra te o f S w edish ta x , ta k e in to a c c o u n t th e b e s k a tta s e n d a s t i In d ie n re sp e k tiv e d e n in ­ in c o m e w h ich shall be ta x a b le o n ly in In d ia k o m s t so m skall u n d a n ta s från sv en sk sk a tt. o r in c o m e w hich shall b e e x e m p t fro m S w ed­ ish ta x , resp ectiv ely .

A rtic le 26 A rtik e l 26 Non-discrimination Förbud mot diskriminering 1. N a tio n a ls o f a C o n tra c tin g S ta te shall 1. M e d b o rg a re i en a v ta ls s lu ta n d e stat n o t be su b je c te d in th e o th e r C o n tra c tin g skall in te i d e n a n d ra a v ta ls s lu ta n d e sta te n bli S ta te to a n y ta x a tio n o r a n y r e q u ire m e n t con- fö re m å l fö r b e s k a ttn in g e lle r d ä rm e d s a m ­ n e c te d th e re w ith , w h ich is o th e r o r m o re b u r- m a n h ä n g a n d e k ra v so m ä r av a n n a t slag eller d e n s o m e th å n th e ta x a tio n a n d c o n n e c te d re- m e r ty n g a n d e ä n d e n b e s k a ttn in g o ch d ä r­ q u ir e m e n ts to w h ich n a tio n a ls o f th a t o th e r m e d s a m m a n h ä n g a n d e k ra v so m m e d b o rg a ­ S ta te in th e sa m e c irc u m s ta n c e s a n d u n d e r re i d e n n a a n d ra s ta t u n d e r sa m m a fö rh å lla n ­ th e sa m e c o n d itio n s are o r m a y be su b je c te d . d e n o ch p å s a m m a v illk o r ä r eller k an bli T h is p ro v is io n sh all, n o tw ith s ta n d in g th e u n d e rk a s ta d . U ta n h in d e r av b e s tä m m e ls e r­ p ro v is io n s o f A rtic le 1, also a p p ly to p e rs o n s n a i a rtik e l 1 tillä m p a s d e n n a b e stä m m e lse w h o a re n o t re s id e n ts o f o n e o r b o th o f th e ä v e n p å p e rs o n so m in te h a r h e m v ist i en C o n tra c tin g S tates. a v ta ls s lu ta n d e s ta t eller i b å d a a v ta ls s lu ta n d e sta te rn a . 2. T h e ta x a tio n o n a p e rm a n e n t e sta b lish - 2. B e sk a ttn in g e n a v fast d rifts tä lle , som m e n t w h ic h a n e n te rp ris e o f a C o n tra c tin g fö re ta g i en a v ta ls s lu ta n d e s ta t h a r i d e n a n d ­ S ta te h a s in th e o th e r C o n tra c tin g S ta te shall ra a v ta ls s lu ta n d e s ta te n , skall i d e n n a a n d ra n o t b e less fa v o u ra b ly lev ied in th a t o th e r sta t in te v a ra m in d re fö rd e la k tig ä n b e s k a tt­ S ta te th å n th e ta x a tio n lev ied o n e n te rp ris e s n in g e n a v fö re ta g i d e n n a a n d r a s ta t, som o f th a t o th e r S ta te c a rry in g o n th e sa m e ac- b e d riv e r s a m m a v e rk s a m h e t u n d e r s a m m a tiv itie s in th e sa m e c irc u m s ta n c e s a n d u n d e r fö rh å lla n d e n och p å s a m m a v illk o r. D e n n a th e s a m e c o n d itio n s . T h is p ro v is io n sh all n o t b e s tä m m e ls e an se s in te h in d r a en a v ta ls s lu ­ b e c o n s tru e d a s p re v e n tin g a C o n tra c tin g ta n d e s ta t frå n a tt b e s k a tta in k o m s t frå n fast S ta te fro m ch a rg in g th e p ro f its o f a p e rm a ­ d rifts tä lle , so m fö re ta g i d e n a n d ra a v ta lsslu ­ n e n t e s ta b lis h m e n t w h ich a n e n te r p ris e o f th e ta n d e sta te n h a r i d en fö r s tn ä m n d a sta te n , o th e r C o n tra c tin g S ta te h a s in th e first-m e n - e fte r en sk a tte s a ts so m ä r h ö g re än d en som tio n e d S ta te a t a ra te o f ta x w h ich is h ig h e r g ä lle r fö r in k o m s t so m fö rv ä rv a s a v e tt lik ­ th å n th a t im p o se d o n th e p ro f its o f a s im ila r n a n d e fö re ta g i d e n f ö r s tn ä m n d a a v ta ls s lu ­ e n te r p ris e o f th e firs t-m e n tio n e d C o n tra c tin g ta n d e sta te n . S tate. 3. N o th in g c o n ta in e d in th is A rtic le shall 3. D e n n a a rtik e l an se s in te m e d fö ra skyl­ b e c o n s tru e d as o b lig in g a C o n tra c tin g S tate d ig h e t fö r en a v ta ls s lu ta n d e sta t a tt v id b e ­ to g ra n t to in d iv id u a ls n o t re s id e n t in th a t s k a ttn in g e n m ed g e fysisk p e rso n so m in te h a r S ta te a n y p e rs o n a l allo w an c es, reliefs a n d re- h e m v is t i d e n n a sta t s å d a n t p e rs o n lig t a v d ra g d u c tio n s fo r ta x a tio n p u rp o s e s w h ich a re by e lle r s å d a n sk a tte b e frie lse eller sk a tte n e d s ä ttlaw a v a ila b le o n ly to in d iv id u a ls w h o are so n in g so m en lig t lag m edges e n d a s t fysisk p e r­ re s id e n t. so n m e d h e m v is t i d e n n a sta t. 4. E n te rp ris e s o f a C o n tra c tin g S ta te , th e 4. F ö re ta g i en a v ta ls s lu ta n d e s ta t, v ars c a p ita l o f w h ich is w holly o r p a rtly o w n ed o r k a p ita l h e lt e lle r d e lv is ägs e lle r k o n tro lle ra s, c o n tro lle d , d ire c tly o r in d ire c tly , by o n e o r d ir e k t eller in d ire k t, av en e lle r flera p e rs o n e r m o re re s id e n ts o f th e o th e r C o n tra c tin g m e d h e m v is t i d e n a n d ra a v ta ls s lu ta n d e s ta ­ S ta te , sh a ll n o t be su b je c te d in th e first-m e n - te n , skall in te i d en fö r s tn ä m n d a s ta te n bli tio n e d S ta te to an y ta x a tio n o r a n y re q u ire ­ fö re m å l fö r b e s k a ttn in g e lle r d ä rm e d sa m ­ m e n t c o n n e c te d th e re w ith w h ic h is o th e r o r m a n h ä n g a n d e k ra v so m ä r a v a n n a t slag eller m o re b u rd e n s o m e th å n th e ta x a tio n a n d c o n ­ m e r ty n g a n d e ä n d e n b e s k a ttn in g och d ä r ­ n e c te d re q u ire m e n ts to w h ich o th e r s im ila r m e d s a m m a n h ä n g a n d e k ra v sorn a n n a t lik ­ e n te r p ris e s o f th e firs t-m e n tio n e d S ta te a re o r n a n d e fö re ta g i d e n f ö r s tn ä m n d a sta te n ä r m a y b e su b je c te d . e lle r k a n bli u n d e rk a s ta t. 5. In th is A rticle, th e te rm “ ta x a tio n ” 5. U ttr y c k e t ” b e s k a ttn in g ” i d e n n a a rtik e l m e a n s tax es w h ich are th e su b je c t o f th is å s y fta r s k a tte r på v ilk a d e tta a v ta l tillä m p a s . C o n v e n tio n . 6. E x c e p t w h ere th e p ro v is io n s o f A rticle 6. U to m i d e fall d å b e s tä m m e ls e rn a i a r ti­ 10, p a ra g ra p h 7 o f A rticle 12, o r p a ra g ra p h 7 kel 10, a rtik e l 12 p u n k t 7 eller a rtik e l 13

o f A rtic le 13, a p p ly , in te re s t, ro y a ltie s a n d p u n k t 7 tillä m p a s , ä r rä n ta , ro y a lty , e r s ä tt­ fees fo r te c h n ic a l serv ices, a n d o th e r dis- n in g fö r te k n isk serv ice o ch a n n a n b e ta ln in g b u rs e m e n ts p a id by a n e n te rp ris e o f a C o n - frå n fö re ta g i en a v ta ls s lu ta n d e s ta t till p erso n tr a c tin g S ta te to a re s id e n t o f th e o th e r C o n - m ed h e m v ist i d e n a n d ra a v ta ls s lu ta n d e s ta ­ tr a c tin g S ta te sh all, fo r th e p u rp o s e o f d e te r- te n av d rag sg illa v id b e s tä m m a n d e t a v den m in in g th e ta x a b le p ro fits o f such e n te rp ris e , b e s k a ttn in g s b a ra in k o m s te n fö r s å d a n t fö re ­ be d e d u c tib le u n d e r th e sa m e c o n d itio n s as if tag p å s a m m a v illk o r som b e ta ln in g till p e r­ th e y h ad b e e n p a id to a re s id e n t o f th e first- son m ed h e m v ist i d e n fö r s tn ä m n d a sta te n . m e n tio n e d S tate. S im ila rly , an y d e b ts o f an P å s a m m a sä tt ä r sk u ld so m fö re ta g i e n a v ­ e n te rp ris e o f a C o n tra c tin g S ta te to a re s id e n t ta ls s lu ta n d e s ta t h a r till p e rs o n m ed h e m v is t i o f th e o th e r C o n tra c tin g S ta te shall, fo r th e d en a n d ra a v ta ls s lu ta n d e sta te n avdragsgill p u rp o s e o f d e te r m in in g th e ta x a b le c a p ita l o f vid b e s tä m m a n d e t av så d a n t fö retag s be­ su ch e n te rp ris e , be d e d u c tib le u n d e r th e s k a ttn in g s b a ra fö rm ö g e n h e t p å s a m m a vill­ sa m e c o n d itio n s as if th ey h a d b een c o n tra c t- k o r so m sk u ld till p e rs o n m e d h e m v ist i den ed to a re s id e n t o f th e firs t-m e n tio n e d S tate. f ö r s tn ä m n d a sta te n .

A rtic le 27 A rtik e l 27 M utual agreement procedure Förfarandet vid ömsesidig överenskommelse 1. W h e re a p e rso n c o n sid e rs th a t th e ac- 1. O m e n p e rs o n a n s e r a tt en a v ta ls s lu ta n ­ tio n s o f o n e o r b o th o f th e C o n tra c tin g S tates d e sta t eller b å d a a v ta ls s lu ta n d e s ta te rn a v id ­ resu lt o r w ill re s u lt fo r h im in ta x a tio n n o t in ta g it å tg ä r d e r so m fö r h o n o m m e d fö r eller a c c o rd a n c e w ith th e p ro v is io n s o f th is C o n - k o m m e r a tt m e d fö ra b e s k a ttn in g som s trid e r v e n tio n , he m ay , irre sp e c tiv e o f th e re m e d ie s m o t b e s tä m m e ls e rn a i d e tta a v ta l, k an h an , p ro v id e d by th e d o m e s tic law s o f th o s e u ta n a tt d e tta p å v e rk a r h a n s rä tt a tt a n v ä n d a S ta te s, p re s e n t h is case to th e c o m p e te n t au- sig a v d e rä tts m e d e l so m fin n s i dessa sta te rs th o r ity o f th e C o n tra c tin g S ta te o f w hich he is in te rn a rä tts o rd n in g , fram lä g g a sak en fö r d en a re s id e n t o r, if h is case c o m e s u n d e r p ara- b e h ö rig a m y n d ig h e te n i d en a v ta ls s lu ta n d e g ra p h 1 o f A rtic le 26, to th a t o f th e C o n tra c t­ s ta t d ä r h a n h a r h e m v ist eller, o m fråga ä r om ing S ta te o f w h ic h he is a n a tio n a l. T h e case tillä m p n in g av a rtik e l 26 p u n k t 1, i d en a v ­ m u s t be p re s e n te d w ith in th re e y ears fro m ta ls s lu ta n d e sta t d ä r h a n ä r m e d b o rg a re . Sa­ th e first n o tific a tio n o f th e a c tio n re s u ltin g in k en skall fram lä g g as in o m tre å r frå n d en ta x a tio n n o t in a c c o rd a n c e w ith th e p ro v i­ tid p u n k t d å p e rs o n e n i fråga fick v e ts k a p om sio n s o f th e C o n v e n tio n . d e n å tg ä rd so m g iv it u p p h o v till b e s k a ttn in g so m s trid e r m o t b e s tä m m e ls e rn a i a v ta le t. 2. T h e c o m p e te n t a u th o r ity shall en d e a - 2. O m d en b e h ö rig a m y n d ig h e te n fin n e r v o u r, if th e o b je c tio n a p p e a rs to it to be ju s ti- in v ä n d n in g e n g ru n d a d m en in te själv k a n få fied a n d if it is n o t its e lf ab le to a rriv e a t a till s tå n d en tillfre d s s tä lla n d e lö sn in g , skall s a tisfa c to ry s o lu tio n , to reso lv e th e case by m y n d ig h e te n söka lösa fråg an g en o m ö m s e si­ m u tu a l a g re e m e n t w ith th e c o m p e te n t a u ­ d ig ö v e re n s k o m m e lse m e d d en b e h ö rig a th o r ity o f th e o th e r C o n tra c tin g S ta te , w ith a m y n d ig h e te n i d e n a n d ra a v ta ls s lu ta n d e s ta ­ view to th e a v o id a n c e o f ta x a tio n w hich is te n i syfte a tt u n d v ik a b e s k a ttn in g so m s tri­ n o t in a c c o rd a n c e w ith th e C o n v e n tio n . A ny d e r m o t a v ta le t. Ö v e re n sk o m m e lse so m tr ä f ­ a g re e m e n t re a c h e d shall b e im p le m e n te d n o t- fats g e n o m fö rs u ta n h in d e r av tid s g rä n s e r i w ith s ta n d in g an y tim e lim its in th e d o m e s tic d e a v ta ls s lu ta n d e s ta te rn a s in te rn a la g stift­ law s o f th e C o n tra c tin g S tates. ning. 3. T h e c o m p e te n t a u th o r itie 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 de a v ta ls­ tra c tin g S ta te s shall e n d e a v o u r to reso lv e by s lu ta n d e s ta te rn a skall g en o m ö m sesid ig m u tu a l a g re e m e n t an y d iffic u ltie s o r d o u b ts ö v e re n s k o m m e lse sö k a a v g ö ra sv å rig h e te r el­ a risin g as to th e in te rp re ta tio n o r a p p lic a tio n ler tv iv e ls m å l so m u p p k o m m e r i fråga o m o f th e C o n v e n tio n . T h e y m ay also c o n su lt to lk n in g e n e lle r tillä m p n in g e n a v a v ta le t. D e to g e th e r fo r th e e lim in a tio n o f d o u b le ta x ­ k an äv e n ö verlägga i syfte a tt u n d a n rö ja d u b ­ a tio n in cases n o t p ro v id e d fo r in th e C o n ­ b e lb e s k a ttn in g i fall so m in te o m f a tta s av v e n tio n . a v ta le t.

4. T h e c o m p e te n t a u th o r itie 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 ta ls ­ tr a c tin g S ta te s m ay c o m m u n ic a te w ith each s lu ta n d e s ta te r n a k a n tr ä d a i d ir e k t fö rb in d e l­ o th e r d ire c tly fo r th e p u rp o s e o f re a c h in g an se m e d v a ra n d r a i syfte a tt trä ffa ö v e re n s ­ a g re e m e n t in th e sense o f th e p re c e d in g p ara- k o m m e ls e i de fall so m a n g iv its i fö re g å e n d e g rap h s. T h e c o m p e te n t a u th o r itie s shall p u n k te r. D e b e h ö rig a m y n d ig h e te rn a skall th ro u g h c o n s u lta tio n s d e v e lo p a p p ro p r ia te g en o m ö v e rlä g g n in g a r u ta r b e ta lä m p lig a b ila ­ b ila te ra l p ro c e d u re s, c o n d itio n s , m e th o d s te r a la fö rfa rin g ssä tt, v illk o r, m e to d e r och a n d te c h n iq u e s fo r th e im p le m e n ta tio n o f th e te k n isk a lö s n in g a r fö r a tt g e n o m fö ra d e t fö r­ m u tu a l a g re e m e n t p ro c e d u re p ro v id e d fo r in fa r a n d e v id ö m se sid ig ö v e re n s k o m m e lse so m th is A rticle. fö re sk riv s i d e n n a a rtik e l.

A rticle 28 A rtik e l 28 Exchange o f information Utbyte av upplysningar 1. T h e c o m p e te n t a u th o r itie 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 d e a v ta ls ­ tr a c tin g S ta te s shall ex ch an g e su ch in f o rm a ­ s lu ta n d e s ta te rn a skall u tb y ta s å d a n a u p p ly s­ tio n as is n ecessary fo r ca rry in g o u t th e p ro v i­ n in g a r so m ä r n ö d v ä n d ig a fö r a tt tillä m p a sio n s o f th is C o n v e n tio n o r o f th e d o m e s tic b e s tä m m e ls e rn a i d e tta a v ta l eller i d e a v ta ls ­ 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 slu ta n d e s ta te rn a s in te rn a la g s tiftn in g i fråga ta x e s c o v e re d by th e C o n v e n tio n , in s o fa r as o m s k a tte r so m o m f a tta s a v a v ta le t i d e n m ån th e ta x a tio n th e r e u n d e r is n o t c o n tra ry to th e b e s k a ttn in g e n en lig t d e n n a la g s tiftn in g in te C o n v e n tio n , in p a rtic u la r fo r th e p re v e n tio n s trid e r m o t a v ta le t, i sy n n e rh e t fö r a tt h in d r a o f fra u d o r e v a sio n o f such ta x e s. T h e ex­ s k a tte b e d rä g e ri o ch sk a tte fly k t i fråg a o m så­ ch a n g e o f in fo rm a tio n is n o t re s tric te d by d a n a sk a tte r. U tb y te t av u p p ly s n in g a r b e ­ A rtic le 1. A ny in fo rm a tio n re ceiv ed by a g rä n s a s in te a v a rtik e l 1. U p p ly s n in g a r som C o n tra c tin g S ta te shall be tr e a te d as secret in en a v ta ls s lu ta n d e s ta t m o tta g it skall b e h a n d ­ th e sa m e m a n n e r as in fo rm a tio n o b ta in e d las så so m h e m lig a p å s a m m a s ä tt so m u p p ly s­ u n d e r th e d o m e s tic law s o f th a t S tate. H ow - n in g a r so m e rh å llits en lig t d e n in te rn a lag­ e v e r, i f th e in f o rm a tio n is o rig in ally re g a rd e d stiftn in g e n i d e n n a sta t. O m e m e lle rtid u p p ­ a s se c re t in th e tr a n s m ittin g S ta te it sh a ll be ly sn in g u rs p ru n g lig e n a n se s h e m lig i d en d isc lo se d o n ly to p e rs o n s o r a u th o r itie s (in - ö v e rs ä n d a n d e s ta te n , få r d e n y p p a s e n d a s t c lu d in g c o u rts a n d a d m in is tra tiv e b o d ie s) in- fö r p e rs o n e r eller m y n d ig h e te r (d ä ri in b e g ri­ v o lv ed in th e asse ssm e n t o r c o lle c tio n o f, th e p e t d o m s to la r o ch fö rv a ltn in g so rg a n ) so m e n fo rc e m e n t o r p ro s e c u tio n in re sp e c t of, o r fa ststä lle r, u p p b ä r eller in d r iv e r de s k a tte r på th e d e te r m in a tio n o f a p p e a ls in re la tio n to, v ilk a a v ta le t tillä m p a s e lle r h a n d lä g g e r å ta l th e ta x e s w h ich a re th e su b je c t o f th e C o n ­ e ller b e s v ä r i fråg a o m s å d a n a s k a tte r. D essa v e n tio n . Such p e rs o n s o r a u th o r itie s shall use p e rs o n e r e lle r m y n d ig h e te r skall a n v ä n d a th e in f o rm a tio n on ly fo r such p u rp o s e s b u t u p p ly s n in g a rn a e n d a s t fö r så d a n a ä n d a m å l m ay d isclo se th e in fo rm a tio n in p u b lic c o u rt m e n d e få r y p p a u p p ly s n in g a rn a v id offentlig p ro c e e d in g s o r in ju d ic ia l d e c isio n s. T h e rä tte g å n g eller i d o m s to ls a v g ö ra n d e n . D e b e ­ c o m p e te n t a u th o r itie s shall, th ro u g h c o n su l­ h ö rig a m y n d ig h e te rn a skall g en o m ö v erläg g ­ ta tio n , d e v e lo p a p p ro p r ia te c o n d itio n s , n in g a r u ta r b e ta lä m p lig a v illk o r, m e to d e r m e th o d s a n d te c h n iq u e s c o n c e rn in g th e m a t­ och te k n is k a lö s n in g a r i fråg a o m d e fall d ä r te rs in resp ect o f w hich su ch ex ch an g es o f s å d a n t u tb y te av u p p ly s n in g a r skall ske, d ä ri in f o rm a tio n shall be m a d e , in c lu d in g , w h ere in b e g rip e t, n ä r så ä r lä m p lig t, u tb y te av u p p ­ a p p ro p r ia te , ex ch an g es o f in f o rm a tio n re- ly s n in g a r b e trä ffa n d e sk a tte u n d a n d ra g a n d e . g a rd in g ta x a v o id a n c e . 2. In n o case shall th e p ro v is io n s o f p a ra - 2. B e stä m m e lse rn a i p u n k t 1 an se s in te g rap h 1 be c o n s tru e d so as to im p o se o n a m e d fö ra sk y ld ig h et fö r en a v ta ls s lu ta n d e stat C o n tra c tin g S ta te th e o b lig a tio n : a tt: (a) to c a rry o u t a d m in is tra tiv e m e a s u re s a t a) v id ta fö rv a ltn in g s å tg ä rd e r so m a v v ik e r v a ria n c e w ith th e law s a n d a d m in is tra tiv e frå n la g s tiftn in g o c h a d m in is tr a tiv p ra x is i p ra c tic e o f th a t o r o f th e o th e r C o n tra c tin g d e n n a a v ta ls s lu ta n d e sta t eller i d e n a n d ra S tate; a v ta ls s lu ta n d e sta te n ;

(b) to su p p ly in f o rm a tio n w h ich is n o t ob- b) lä m n a u p p ly s n in g a r som in te ä r till­ ta in a b le u n d e r th e law s o r in th e n o rm a l gängliga en lig t la g stiftn in g eller se d v a n lig a d ­ c o u rs e o f th e a d m in is tra tio n o f th a t o r o f th e m in is tra tiv p ra x is i d e n n a a v ta ls s lu ta n d e sta t o th e r C o n tra c tin g S tate; eller i d e n a n d ra a v ta ls s lu ta n d e sta te n ; (c) to su p p ly in fo rm a tio n w h ich w ould c) lä m n a u p p ly s n in g a r so m skulle rö ja af­ d isclo se a n y tr a d e , b u sin e ss, in d u s tria l, co m - fä rsh e m lig h e t, in d u s tri-, h a n d e ls- eller y rk es­ m e rc ia l o r p ro fe ssio n a l secret o r tr a d e p ro ­ h e m lig h e t e lle r i n ä rin g sv e rk s a m h e t n y ttja t cess, o r in f o rm a tio n , th e d ic lo su re o f w hich fö rfa rin g ssä tt eller u p p ly s n in g a r, v ilk a s ö v e r­ w o u ld be c o n tr a ry to p u b lic policy. lä m n a n d e skulle s trid a m o t a llm ä n n a h än sy n .

A rticle 29 A rtik e l 29 Diplomatic agents and consular officers Diplomatiska företrädare och konsulära tjänstemän N o th in g in th is C o n v e n tio n shall affect th e B e stä m m e lse rn a i d e tta a v ta l b e rö r in te de fiscal p riv ileg es o f d ip lo m a tic a g e n ts o r c o n ­ p riv ile g ie r vid b e sk a ttn in g e n so m enligt folk­ su la r officers u n d e r th e g en eral rules o f in te r­ rä tte n s a llm ä n n a regler eller b e s tä m m e ls e r i n a tio n a l law o r u n d e r th e p ro v isio n s o f sp e ­ sä rsk ild a ö v e re n s k o m m e ls e r tillk o m m e r d ip ­ cial a g re e m e n ts. lo m a tisk a fö r e trä d a r e eller k o n s u lä ra tjä n s te ­ m än .

A rtic le 30 A rtik el 30 Entry into Jorce Ikraftträdande 1. E ach o f th e C o n tra c tin g S ta te s shall no- 1. E n v a r av d e a v ta ls s lu ta n d e s ta te rn a tify to th e o th e r th e c o m p le tio n o f th e proce- skall u n d e r r ä tta d en a n d ra n ä r de å tg ä rd e r d u re s re q u ire d by its law fo r th e b rin g in g in to h a r v id ta g its som en lig t d ess la g stiftn in g fo rd ­ fo rce o f th is C o n v e n tio n . T h e C o n v e n tio n ra s fö r a tt a v ta le t skall tr ä d a i k ra ft. A v talet shall e n te r in to fo rce on th e d a te o f th e la te r tr ä d e r i k ra ft v id d e n tid p u n k t d å d en sen are o f th e s e n o tific a tio n s an d shall th e re u p o n a v dessa u n d e rr ä tte ls e r h a r lä m n a ts o ch skall h a v é effect: d ä re f te r tillä m p a s: (a) In Sw eden: a) I Sverige: in resp ect o f in c o m e d e riv e d on o r a fte r 1 b e trä ffa n d e in k o m st so m fö rv ä rv a s d e n 1 J a n u a r y n ex t follow ing th e c a le n d a r y e a r in ja n u a r i å re t n ä rm a s t e fte r d e t k a le n d e rå r då w hich th e C o n v e n tio n e n te rs in to force a n d a v ta le t tr ä d e r i k ra ft e lle r s e n a re , o ch b e trä f­ in resp ect o f c a p ita l w h ich is held at th e ex- fa n d e fö rm ö g e n h e t som in n e h a s v id u tgången p iry o f th e c a le n d a r y e a r n ex t follow ing th a t av k a le n d e rå re t n ä rm a s t e fte r d e t d å a v ta le t in w h ich th e C o n v e n tio n e n te rs in to fo rce o r t r ä d e r i k ra ft eller se n a re år; su b s e q u e n t years; (b) In In d ia: b) I In d ie n : in resp ect o f in c o m e a risin g in an y fiscal b e trä ffa n d e in k o m s t som u p p k o m m e r u n ­ y e a r b e g in n in g on o r a fte r 1 A p ril n ex t fol­ d e r b e s k a ttn in g s å r som b ö rja r d en 1 a p ril å re t low ing th e c a le n d a r y e a r in w h ich th e C o n ­ n ä rm a s t e fte r d e t k a le n d e rå r d å a v ta le t tr ä d e r v e n tio n e n te rs in to fo rce a n d in resp ect o f i k ra ft eller se n a re , och b e trä ffa n d e fö rm ö ­ c a p ita l w h ich is h eld a t th e ex p iry o f an y g e n h e t so m in n e h a s v id u tg ån g en av b e s k a tt­ fiscal y ear b e g in n in g o n o r a fte r 1 A p ril next n in g s å r som b ö rja r d en 1 a p ril n ä rm a s t e fte r follo w in g th e c a le n d a r y e a r in w hich th e C o n ­ d e t k a le n d e rå r d å a v ta le t tr ä d e r i k ra ft eller v e n tio n e n te rs in to force. sen are. 2. T h e A g re c m e n t b etw e e n th e R oyal 2. A v ta le t m ellan K ungl, sv en sk a reg erin g ­ G o v e rn m e n t o f S w eden a n d th e G o v e rn m e n t e n och In d ie n s reg erin g fö r u n d v ik a n d e av o f In d ia 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 av in k o m st, so m u n d e r­ o f in c o m e , signed a t S to c k h o lm on 30 July, te c k n a d e s i S to c k h o lm d en 30 ju li 1958, u pp-

1958, shall cease to h a v é effect a t th e tim e h ö r a tt gälla v id d e n tid p u n k t d å b e s tä m m e l­ w h e n th e p ro v isio n s o f th is C o n v e n tio n shall se rn a i fö re v a ra n d e a v ta l skall gälla en lig t be effectiv e in a c c o rd a n c e w ith th e p ro v i­ b e s tä m m e ls e rn a i p u n k t 1. sio n s o f p a ra g ra p h 1.

A rticle 31 A rtik e l 31 Termination Upphörande T h is C o n v e n tio n shall re m a in in fo rce in- D e tta a v ta l fö rb lir i k ra ft u ta n tid s b e g rä n s ­ d e fin ite ly , b u t e ith e r o f th e C o n tra c tin g n in g m e n e n v a r av de a v ta ls s lu ta n d e s ta te rn a S ta te s m ay , o n o r b efo re 30 J u n e in a n y cal- äg er a tt - s e n a s t d en 30 ju n i u n d e r e tt k a le n ­ e n d a r y e a r b e g in n in g a fte r th e e x p ir a tio n o f a d e r å r so m b ö rja r e fte r u tg ån g en av e n ti d ­ p e rio d o f five y e a rs fro m th e d a te o f its e n try ry m d av fem å r e fte r d agen fö r a v ta le ts ik ra ft­ in to fo rce, give to th e o th e r C o n tra c tin g t r ä d a n d e - p å d ip lo m a tis k väg sk riftlig en S ta te , th ro u g h d ip lo m a tic c h a n n e ls, w ritte n u p p sä g a a v ta le t h o s d e n a n d ra a v ta ls s lu ta n d e n o tic e o f te r m in a tio n . In such e v e n t, th e s ta te n . 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 ­ C o n v e n tio n shall cease to h a v é effect: h ö r a v ta le t a tt gälla: (a) In Sw eden: a) I Sverige: in re sp e c t o f in c o m e d e riv e d o n o r a fte r 1 b e trä ffa n d e in k o m st so m fö rv ä rv a s d e n 1 J a n u a r y n ex t follo w in g th e c a le n d a r y e a r in ja n u a r i å re t n ä rm a s t e fte r d e t k a le n d e rå r då w h ich th e n o tic e o f te r m in a tio n is g iv en a n d u p p sä g n in g e n sk e d d e eller se n a re , och b e tr ä f­ in re sp e c t o f c a p ita l w hich is h eld a t th e ex- fa n d e fö rm ö g e n h e t so m in n e h a s vid u tg ån g en p iry o f th e c a le n d a r y e a r n ex t fo llo w in g th a t av d e t k a le n d e rå r so m fö lje r n ä rm a s t d e t d å in w h ich th e n o tic e o f te r m in a tio n is given o r u p p sä g n in g e n sk e d d e eller se n a re år; a n y s u b s e q u e n t year; (b) In In d ia : b ) I In d ie n : in re sp e c t o f in c o m e a risin g in a n y fiscal b e trä ffa n d e in k o m st so m u p p k o m m e r u n ­ y e a r b e g in n in g o n o r a fte r 1 A p ril n e x t fo l­ d e r e tt b e s k a ttn in g s å r so m b ö r ja r d en 1 a p ril lo w in g th e c a le n d a r y e a r in w h ich th e n o tice å re t n ä rm a s t e fte r d e t k a le n d e rå r d å u p p sä g ­ o f te r m in a tio n is given a n d in re sp e c t o f c a p i­ n in g en sk e d d e eller s e n a re , o ch b e trä ffa n d e ta l w h ich is h eld at th e ex p iry o f a n y fiscal fö rm ö g e n h e t so m in n e h a s v id u tg å n g e n av e tt y e a r b e g in n in g o n o r a fte r 1 A p ril n ex t fol­ b e s k a ttn in g s å r so m b ö rja r d en 1 a p ril å re t lo w in g th e c a le n d a r y ear in w h ich th e n o tic e n ä rm a s t e fte r d e t k a le n d e rå r d å u p p s ä g n in g ­ o f te r m in a tio n is given. en sk e d d e eller sen are. IN W IT N E S S w h ereo f, th e u n d e rs ig n e d , 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 , b e in g d u ly a u th o r is e d th e r e to , h a v é signed 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 th is C o n v e n tio n . te c k n a t d e tta a v tal. D O N E a t S to c k h o lm th is 7th d a y o f J u n e S om sk e d d e i S to c k h o lm d e n 7 ju n i 1988 i 1988 in d u p lic a te in th e E nglish language. tv å e x e m p la r p å en g elsk a sp rå k e t.

F o r th e G o v e rn m e n t o f F ö r R e p u b lik e n In d ie n s th e R e p u b lic o f i n d i a reg erin g

Shri B. M. Oza Shri B.M .Oza

F o r th e G o v e rn m e n t o f th e F ö r K o n u n g a rik e t S veriges K in g d o m o f S w eden reg erin g

Sten Andersson Sten Andersson

P rotocol P rotokoll

A t th e sig n in g o f th e C o n v e n tio n b etw een V id u n d e rte c k n a n d e t a v a v ta le t m e lla n R e ­ th e G o v e rn m e n t o f th e R e p u b lic o f i n d i a an d p u b lik e n In d ie n s reg erin g o ch K o n u n g a rik e t 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 eden S veriges reg erin g fö r u n d v ik a n d e a v d u b b e l­ fo r th e A v o id a n c e o f D o u b le T a x a tio n an d b e s k a ttn in g o ch f ö r h in d ra n d e av sk attefly k t th e P re v e n tio n o f F iscal E v a sio n w ith respect b e trä ffa n d e s k a tte r p å in k o m st o ch på fö rm ö ­ to T axes o n In c o m e a n d on C a p ita l, th e un- g e n h e t h a r u n d e rte c k n a d e k o m m it ö v e re n s d e rsig n e d h a v é ag reed u p o n th e follow ing o m fö lja n d e b e stä m m e lse r, v ilk a u tg ö r en in ­ p ro v is io n s w h ich shall be a n in teg ral p a rt o f te g re ra n d e del av av ta le t: th e C o n v e n tio n : 1. B e trä ffa n d e a rtik e l 12 p u n k t 4 rå d e r (1) W ith re fe re n c e to p a ra g ra p h 4 o f A r­ en ig h e t o m a tt in k o m st a v fo rd rin g a r, i syn­ t i d e 12, it is u n d e rs to o d th a t in c o m e from n e rh e t o b lig a tio n e r och d e b e n tu re s , som d e b t-c la im s, a n d in p a rtic u la r b o n d s a n d de- m e d f ö r rä tt till a n d e l i g ä ld e n ä re n s v in st, b e n tu re s , w hich c a rry a rig h t to p a rtic ip a te in skall an se s so m rä n ta , o m k o n tra k te ts a ll­ th e d e b to r ’s p ro fits shall be re g a rd e d as in te r- m ä n n a k a ra k tä r ty d lig t v is a r a tt r ä n te b ä r a n ­ e st i f th e c o n tra c t by its g en eral c h a ra c te r d e lån föreligger. D ä re m o t skall in k o m st på d e a r ly e v id e n c e s a lo an a t in te re s t, b u t in ­ g ru n d a v a n d e l i v in s t in te an se s so m rä n ta c o m e d e riv e d fro m th e p a rtic ip a tio n in p ro f­ en lig t n y ss n ä m n d a p u n k t, o m a n d e le n u p p ­ its w h ere su ch p a rtic ip a tio n rests u p o n a p ro ­ k o m m it g en o m tills k o tt av m e d e l so m ä r v isio n o f fu n d s th a t is su b ject to th e h a z a rd s u n d e rk a s ta d e fö re ta g e ts affarsrisk er. o f th e e n te r p ris e ’s b u sin e ss sh all n o t be re­ 2. B e trä ffa n d e a rtik e l 26 p u n k t 2 rå d e r g a rd e d as in te re s t w ith in th e m e a n in g o f th a t e n ig h e t o m a tt - i d e t fall In d ie n , enligt e tt p a ra g ra p h . a v ta l som e fte r u n d e rte c k n a n d e t a v fö re v a ­ (2) W ith re fe re n c e to p a ra g ra p h 2 o f A r­ ra n d e a v ta l ingås m ed en s ta t so m ä r m ed lem t i d e 26, in th e e v e n t th a t p u rs u a n t to a C o n ­ i O rg a n is a tio n e n fö r e k o n o m is k t s a m a rb e te v e n tio n c o n c lu d e d w ith a S ta te w h ich is a och u tv eck lin g , skulle m ed g e a tt v in s t, som m e m b e r o f th e O rg a n is a tio n fo r E c o n o m ic fö rv ä rv a s av fast d rifts tä lle i In d ie n tillh ö r a n ­ C o -o p e ra tio n a n d D e v e lo p m e n t a fte r th e d e fö re ta g i d e n n a s ta t, sk u lle u n d e rk a s ta s d a te o f s ig n a tu re o f th is C o n v e n tio n In d ia sk a tt e fte r s a m m a sk a tte s a ts som d en som w o u ld a c c e p t th a t th e p ro fits o f a p e rm a n e n t g äller fö r lik n a n d e fö re ta g i In d ie n - s a m m a e s ta b lis h m e n t o f an e n te rp ris e o f th a t S ta te in sk a tte s a ts a u to m a tis k t k o m m e r a tt gälla vid In d ia w o u ld be ch a rg e a b le to tax a t th e sam e b e s k a ttn in g e n av sv en sk a fö retag s fasta ra te as is a p p lic a b le in th e case o f a s im ila r d rifts tä lle n frå n och m e d d ag en fö r ik r a ftträ ­ e n te r p ris e in In d ia , it is u n d e rs to o d th a t th e d a n d e t av a v ta le t m e d d e n n a stat. sa m e ra te w ill a u to m a tic a lly be a p p lie d fo r 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 , th e ta x a tio n o f th e p ro fits o f p e rm a n e n t es- 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 ta b lis h m e n ts o f S w edish e n te rp rise s as from te c k n a t d e tta p ro to k o ll. th e d a te o f e n try in to fo rce o f th e C o n v e n tio n Som sk e d d e i S to c k h o lm d e n 7 ju n i 1988 i w ith th a t S tate. tv å e x e m p la r på engelska sp rå k e t. In W IT N E S S w h ereo f, th e u n d e rs ig n e d , b ein g d u ly a u th o r is e d th e re to , h a v é signed th is P ro to c o l. D O N E at S to c k h o lm th is 7th d a y o f J u n e 1988 in d u p lic a te in th e E nglish language.

F o r th e G o v e rn m e n t o f F ö r R e p u b lik e n In d ie n s th e R e p u b lic o f i n d i a regering Shri B.M. Oza Shri B.M .Oza

F o r th e G o v e rn m e n t o f th e F ö r K o n u n g a rik e t S veriges K in g d o m o f Sw eden regering

Sten Andersson Sten Andersson

32 N o r s te d ts T ry ck eri, S to c k h o lm 1989