Avtal med Bulgarien för att undvika dubbelbeskattning beträffande skatter på inkomst och förmögenhet, Sofia den 21 juni 1988, SÖ 1988:66

Sveriges överenskommelser

med främmande makter

IS S 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*66

Nr 66

Avtal med Bulgarien för att undvika dubbelbeskattning

beträffande skatter på inkomst och förmögenhet.

Sofia den 21 juni 1988

R eg erin g e n b eslöt d en 8 d e c e m b e r 1988 a tt lä m n a m e d d e la n d e o m 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 en lig t a rtik e l 26. A v talet tr ä d d e i k ra ft d e n 28 d e c e m b e r 1988, e fte r n o tev äx lin g . R ik sd a g s b e h a n d lin g : P ro p . 1 9 8 8 /8 9 :4 4 , SkU 6, rskr. 48. SFS 1 9 8 8 :1 6 1 4

Convention between the PeopIe’s Avtal mellan Folkrepubliken Bulgarien

Republic o f Bulgaria and the Kingdom o f och Konungariket Sverige för att undvika

Sweden for the avoidance o f double dubbelbeskattning beträffande skatter på

taxation with respect to taxes on income inkom st och förmögenhet

and on capital

T h e P e o p le ’s R e p u b lic o f B ulgaria a n d th e F o lk re p u b lik e n B ulgarien och K o n u n g a ri­ K in g d o m o f S w eden led by th e d e sire to ex- ket S verige h a r, fö ra n le d d a av ö n sk a n a tt till p a n d a n d d ee p e n to th e ir m u tu a l a d v a n ta g e ö m se sid ig t gagn u tv id g a och fö rd ju p a de ek o ­ th e e c o n o m ic re la tio n s a n d c o -o p e ra tio n b e ­ n o m isk a fö rb in d e ls e rn a och sa m a rb e te t m e l­ tw een th e tw o c o u n trie s a n d a im in g a t th e lan de tv å s ta te rn a o ch fö r a tt u n d v ik a d u b ­ a v o id a n c e o f d o u b le ta x a tio n w ith resp ect to b e lb e s k a ttn in g b e trä ffa n d e s k a tte r på in ­ ta x e s o n in c o m e a n d o n c a p ita l, h a v é ag reed k o m st och fö rm ö g e n h e t, k o m m it ö v e re n s om as follow s: fö lja n d e b e stä m m e lse r:

A rtic le 1 A rtik el 1 Personal scope and residence Personer på vilka avtalet tillämpas samt hemvist 1. T h is C o n v e n tio n shall a p p ly to p erso n s 1. D e tta a v ta l tillä m p a s på p e rs o n e r som w h o 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 t- h a r h e m v ist i en a v ta ls s lu ta n d e s ta t eller i ra c tin g S tates. b å d a a v ta ls s lu ta n d e s ta te rn a . 2. T h e te rm “ re s id e n t o f a C o n tra c tin g 2. U ttry c k e t ” p e rso n m ed h e m v ist i en a v ­ S ta te ” m eans: ta ls s lu ta n d e s ta t” å sy fta r (a) in th e case o f B u lg aria, a n y in d iv id u a l a) b e trä ffa n d e B u lg arien , fysisk p erso n w h o is a n a tio n a l o f B u lg aria, as w ell as an y som ä r m e d b o rg a re i B u lg arien sam t ju r id is k legal p erso n w h o h as its h e a d ofTice in B ulga­ p erso n so m h a r s itt h u v u d k o n to r i B ulgarien ria o r is reg istered th e re in ; e lle r som ä r re g istre ra d d ä r, (b) in th e case o f S w ed en , an y p erso n w ho b) b e trä ffa n d e Sverige, p erso n som enligt u n d e r th e law s o f S w eden is liab le to tax sv en sk la g stiftn in g ä r sk a ttsk y ld ig d ä r på th e re in by re a s o n o f h is re sid e n c e , reg istra- g ru n d av b o s ä ttn in g , in re g istre rin g , p la ts fö r tio n , p lace o f m a n a g e m e n t o r a n y o th e r c rite - fö re ta g sle d n in g eller a n n a n lik n a n d e o m s tä n ­ rio n o f a s im ila r n a tu re . d ig h et. 3. (a) W h e re by reaso n o f th e p ro v isio n s 3. a) D å på g ru n d a v b e stä m m e lse rn a i o f p a ra g ra p h (2) an in d iv id u a l is a re s id e n t o f p u n k t 2 fysisk p e rs o n h a r h e m v ist i b å d a b o th C o n tra c tin g S ta te s, th e n he shall be dee- a v ta ls s lu ta n d e s ta te rn a , a n se s h a n ha h e m v ist m ed to be a re s id e n t o f th e S ta te w ith w hich 1 d en sta t m ed vilken h a n s p erso n lig a och h is p e rso n a l a n d e c o n o m ic re la tio n s a re clo- e k o n o m isk a fö rb in d e ls e r ä r sta rk a s t (c e n t­ se r (c e n tre o f v ital in te re sts); ru m fö r le v n a d s in tre sse n a ); (b ) if th e S tate in w hich he h as h is c e n tre b) o m d e t in te k an av g ö ra s i v ilk en stat o f v ital in te re s ts c a n n o t be d e te r m in e d , th e h an h a r c e n tru m fö r sin a le v n a d s in tre sse n c o m p e te n t a u th o r itie s o f th e C o n tra c tin g S ta ­ a v g ö r de b e h ö rig a m y n d ig h e te rn a i de a v ta ls ­ tes shall se ttle th e q u e s tio n by m u tu a l ag- s lu ta n d e s ta te rn a fråg an g en o m ö m sesid ig re e m e n t. ö v e re n s k o m m e lse . 4. W h e re by reaso n o f th e p ro v isio n s o f 4. 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 (2) a p e rso n o th e r th å n a n in d iv i­ 2 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 ist i d u a l is a re s id e n t o f b o th 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 , an se s p e rso n en 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 i fråga ha h e m v ist i d e n sta t d ä r d e n h a r sin C o n tra c tin g S ta te in w hich its p la c e o f effec- v erk lig a led n in g . tiv e m a n a g e m e n t is s itu a te d . 1 Ö v e rs ä ttn in g i e n lig h e t m e d d e n i p ro p . 1988/ 8 9 :4 4 in ta g n a te x te n .

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 h ich th is 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 C o n v e n tio n shall a p p ly are: v ilk a a v ta le t tillä m p a s , ä r (a) in B ulgaria: a) i B ulgarien: (i) th e ta x o n to ta l in c o m e ; 1) s k a tte n p å s a m m a n la g d in k o m st, (ii) th e ta x o n in c o m e o f u n m a r rie d , 2) s k a tte n på o g ifta och frå n sk ild a w id o w ed a n d d iv o rc e d p e rs o n s a n d p e rs o n e rs s a m t ä n k o rs , ä n k lin g a rs sp o u se s w ith o u t c h ild re n ; o c h b a rn lö s a m a k a rs in k o m st, (iii) th e ta x o n p ro fits ; a n d 3) s k a tte n p å v in s t, och (iv ) th e ta x o n b u ild in g s 4) s k a tte n p å b y g g n ad er ( h e r e in a fte r re fe rre d to a s “ B u lg arian (i d e t fö lja n d e b e n ä m n d a ” b u lg arisk ta x ” ); s k a tt” ), (b) in S w eden: b) i Sverige: (i) th e S ta te in c o m e ta x , in c lu d in g sai- 1) d e n sta tlig a in k o m s ts k a tte n , h äri lo rs’ ta x a n d c o u p o n ta x ; in b e g rip e t s jö m a n s s k a tte n o ch k u ­ p o n g sk a tte n , (ii) th e ta x o n p u b lic e n te r ta in e rs ; 2) b e v illn in g sa v g ifte n fö r v issa o ffe n t­ liga fö re stä lln in g a r, (iii) th e c o m m u n a l in c o m e tax ; 3) d e n k o m m u n a la in k o m s ts k a tte n , (iv ) th e p ro fit sh a rin g ta x ; a n d 4) v in s td e ln in g s s k a tte n , o ch (v ) th e S ta te c a p ita l tax 5) d e n sta tlig a fö rm ö g e n h e tssk a tte n (h e r e in a fte r re fe rre d to as “ S w ed ish 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 also a p p ly to an y 2. A v ta le t tillä m p a s ä v e n p å s k a tte r av id e n tic a l o r su b s ta n tia lly s im ila r ta x e s w hich sa m m a e lle r 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 v id 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 a v eller i stä lle t fö r d e fö r n ä rv a r a n d e e x is tin g tax es. T h e c o m p e te n t a u th o r itie s o f u tg å e n d e s k a tte rn a . D e b e h ö rig a m y n d ig h e ­ th e C o n tra c tin g S ta te s shall each y e a r n o tify te r n a i d e a v ta ls s lu ta n d e s ta te rn a skall v arje each o th e r o f an y sig n ific a n t c h a n g e s w hich å r m e d d e la v a ra n d r a v ä se n tlig a ä n d rin g a r h a v é b e e n m a d e in th e ir re s p e c tiv e ta x a tio n so m g jo rts i re s p e k tiv e sk a tte la g stiftn in g . law s.

A rtic le 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 sa m m a n h a n g e t f ö r a n le d e r a n ­ u n le ss th e c o n te x t o th e rw ise re q u ire s: 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 b ety d else: (a) th e te rm “ B u lg aria” m e a n s th e P eo p - a ) ” B u lg a rie n ” å s y fta r F o lk re p u b lik e n le ’s R e p u b lic o f B u lg aria a n d , w h en u sed in a B u lg arien o ch , n ä r d e t a n v ä n d s i geografisk g e o g ra p h ic a l sense, in c lu d e s th e te r rito ry b e m ä rk e ls e , in n e f a tta r d e t te r r ito r iu m ö v e r ö v e r w h ich B u lg aria ex ercises its S ta te sove- v ilk e t B u lg arien u tö v a r s ta ts s u v e rä n ite t och re ig n ity a n d th e C o n tin en tal s h e lf w ith in k o n tin e n ta ls o c k e ln in o m v ilk en B u lg arien i w h ic h B u lg aria exercises so v ereig n rig h ts in ö v e re n s s tä m m e ls e m ed in te rn a tio n e ll rä tt u t­ a c c o rd a n c e w ith in te rn a tio n a l law ; ö v a r s u v e rä n a rä ttig h e te r, (b ) th e te rm “ S w ed en ” m e a n s th e K ing- b ) ” S v erig e” å s y fta r K o n u n g a rik e t Sverige d o m o f S w ed en a n d , w h en u sed in a geo g ra­ o ch , n ä r d e t a n v ä n d s i g eo g rafisk b e m ä rk e ls e , p h ic a l sen se, in c lu d e s th e n a tio n a l te r rito ry , in n e f a tta r d e t sv en sk a te r r ito r ie t o ch Sveriges th e te r rito ria l sea o f S w eden as well as o th e r te r r ito r ia lv a tte n sa m t a n d r a h a v s o m rå d e n

m a r itim e a re a s ö v e r w h ich S w eden in acco r- ö v e r vilka S verige i en lig h et m ed in te r n a tio ­ d a n c e w ith in te rn a tio n a l law ex ercises sove- nell rä tt u tö v a r s u v e rä n a rä ttig h e te r eller j u ­ reig n rig h ts o r ju r is d ic tio n ; ris d ik tio n , (c) th e te r m s “ a C o n tra c tin g S ta te ” a n d c) ” en a v ta ls s lu ta n d e s ta t” och ” d e n a n d ra “ th e o th e r C o n tra c tin g S ta te ” m e a n B ulgaria a v ta ls s lu ta n d e s ta te n ” å s y fta r B ulgarien eller a n d S w ed en , as th e c o n te x t re q u ire s; S verige b e ro e n d e p å sa m m a n h a n g e t, (d ) th e te rm “ p e rs o n ” in c lu d e s a n in d iv i-' d) ” p e rs o n ” in b e g rip e r fysisk p e rs o n , j u r i ­ d u a l, a legal p e rs o n a n d a n y o th e r b o d y o f d isk p e rs o n sa m t a n n a n sa m m a n s lu tn in g vil­ p e rs o n s w h ich is tre a te d as an e n tity fo r tax ken v id b e sk a ttn in g e n b e h a n d la s som s k a tte ­ p u rp o se s; s u b je k t, (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 tra c ­ ” 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 ” tin g S ta te ” m e a n re sp e c tiv e ly a n e n te rp ris e å s y fta r fö re ta g som b e d riv s av p e rso 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 S ta ­ h e m v ist i en a v ta ls s lu ta n d e s ta t, re sp e k tiv e te a n d a n e n te rp ris e c a rrie d o n by a re s id e n t fo re ta g so m b e d riv s a v p e rs o n m ed h e m v ist i 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 “ ta x ” m e a n s B u lg arian ta x o r 0 ” s k a tt” å s y fta r b u lg arisk sk a tt eller S w ed ish ta x , as th e c o n te x t re q u ire s; sv en sk sk a tt b e ro e n d e p å sa m m a n h a n g e t, (g) th e te rm “ in te rn a tio n a l tra ffic ” m e a n s g) ” in te rn a tio n e ll tr a f ik ” å s y fta r tr a n s p o rt an y tr a n s p o rt by a sh ip , a irc ra ft o r ro a d ve- m ed sk e p p , lu ftfa rty g eller la n d sv ä g sfo rd o n h icle o p e ra te d by a n e n te rp ris e o f a C o n tra c ­ som a n v ä n d s a v fo retag i en a v ta ls s lu ta n d e tin g S ta te , ex cep t w h en th e sh ip , a irc ra ft o r s ta t, u to m d å sk e p p e t, lu ftfarty g et e lle r lan d sro a d v eh icle is o p e ra te d solely b etw een p lace s v ä g sfo rd o n e t a n v ä n d s u te s lu ta n d e m ellan in th e o th e r C o n tra c tin g S tate; p la ts e r i d e n a n d ra a v ta ls s lu ta n d e sta te n , (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” å sy ftar: m ean s: (i) in B ulgaria, th e M in is te r o f F in a n c e 1) i B u lg arien , fin a n s m in is te rn eller o r h is a u th o r iz e d re p re se n ta tiv e ; d e n n e s b e fu llm ä k tig a d e o m b u d , (ii) in S w ed en , th e M in is te r o f F in a n c e 2) i S verige, fin a n s m in is te rn eller d e n ­ o r h is a u th o r iz e d re p re s e n ta tiv e . n es b e fu llm ä k tig a d e o m b u d . 2. As re g a rd s th e a p p lic a tio n o f th e 2. D å e n a v ta ls s lu ta n d e sta t tillä m p a r a v ­ C o n v e n tio n by a C o n tra c tin g S ta te a n y te rm ta le t an ses, s å v id a in te s a m m a n h a n g e t fö r a n ­ n o t d e fin e d th e re in shall, u n less th e c o n te x t le d e r a n n a t, v a rje u ttry c k so m in te d e fin ie ­ o th e rw is e re q u ire s, h a v é th e m e a n in g w hich ra ts i a v ta le t ha d e n b e ty d e lse som u ttry c k e t it h a s u n d e r th e law 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 a v ta ls s lu ta n d e s ta te n s la g stift­ th e tax es to w h ich th e C o n v e n tio n ap p lies. n in g i fråga o m s å d a n a s k a tte r på v ilk a a v ta ­ let tillä m p a s .

A rtic le 4 A rtik el 4 Place o f busi ness 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 rm “ p la c e o f b u sin e ss” m e a n s a fixed p lace u ttry c k e t ” fast d rifts tä lle ” en sta d ig v a ra n d e th ro u g h w h ich th e b u sin e ss o f an e n te rp ris e is p la ts, frå n v ilk en e tt fö retag s a ffä rsv e rk s a m ­ w holly o r p a rtly c a rrie d o n. h e t h e lt e lle r d e lv is b e d riv s. 2. T h e te rm “ p lace o f b u sin e ss” in c lu d e s 2. U ttry c k e t ” fast d rifts tä lle ” in n e f a tta r 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 re ta g sle d n in g , (b ) a b ra n c h ; b ) filial, (c) a fa c to ry , w o rk sh o p o r sh o p ; c) fa b rik , v e rk s ta d eller affär,

(d) a c o m m e rc ia l, to u ris t, tr a n s p o rt, p lä n ­ d ) k o n to r fö r h a n d e ls v e rk s a m h e t, tu ris m , n in g , se rv ic e o r an y o th e r ofTice; tr a n s p o rte r, p la n e rin g , se rv ic e eller a n n a t k o n to r, (e) a m in e , a n oil o r gas w ell, a q u a rry o r e) g ru v a, olje- eller g ask älla, s te n b ro tt eller an y o th e r p lace o f e x tra c tio n o f n a tu r a l reso- a n n a n p la ts fö r u tv in n in g av n a tu rtillg å n g a r. urces. 3. A b u ild in g site o r c o n s tru c tio n o r in s ta l­ 3. P la ts fö r b yggnads-, an läg g n in g s- eller la tio n p ro je c t c o n s titu te s a p lace o f b u sin e ss in s ta lla tio n s v e rk s a m h e t u tg ö r fast d rifts tä lle on ly i f it la s ts m o re th å n six m o n th s. e n d a s t o m v e rk s a m h e te n p å g å r m e r ä n sex m å n a d e r. 4. T h e p a rtic ip a tio n o f a S w edish e n te rp ri- 4. E tt sv en sk t fö re ta g so m d e lta r i e tt se in a jo in t v e n tu re , set u p in a c c o rd a n c e ”jo in t v e n tu r e ” , b ild a t en lig t b u lg a risk lag­ w ith th e B u lg arian leg islatio n , sh all be dee- stiftn in g , a n se s h a fa st d rifts tä lle i B ulgarien. m ed to be a p lace o f b u sin e ss s itu a te d in B ulgaria. 5. N o tw ith s ta n d in g th e p re c e d in g p ro v i­ 5. 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 lace o f b u s i­ se r i d e n n a a rtik e l an se s u ttry c k e t ” fast d r if t­ n ess” shall be d e e m e d n o t to in clu d e: stä lle ” in te in n e fa tta : (a) th e u se o f fa c ilitie s solely fo r th e p u rp o ­ 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 ­ se o f sto ra g e , d isp la y o r d eliv ery o f g o o d s o r ta n d e fö r lag rin g , u ts tä lln in g eller u tlä m n a n ­ m e rc h a n d is e b elo n g in g to th e e n te rp rise ; d e av fö re ta g e t tillh ö rig a v a ro r, (b) 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 b) in n e h a v e t av e tt fö re ta g e t tillh ö rig t v a ­ m e r c h a n d is e b elo 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 lagring, u ts tä lln in g el­ ly fo r th e p u rp o s e o f sto rag e, d is p la y o r d e ­ ler u tlä m n a n d e , livery; (c) th e m a in te n a n c e o f a sto c k o f g o ods o r c) in n e h a v e t a v e tt fö re ta g e t tillh ö rig t v a ­ m e r c 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 ris e ; (d ) th e m a in te n a n c e o f a fixed p la c e solely d ) in n e h a v e t a v s ta d ig v a ra n d e p la ts u te ­ fo r th e p u rp o s e o f p u rc h a s in g g o o d s o r m e r­ s lu ta n d e fö r in k ö p av v a ro r e lle r in h ä m ta n d e c h a n d is e o r o f co llectin g in f o rm a tio n , fo r th e av u p p ly s n in g a r fö r fö re ta g e t, e n te rp ris e ; (e) a sto c k o f g o o d s o r m e rc h a n d is e dis- e) v a ru la g e r som fö re ta g e t s tä lle r u t p å en p la y e d by th e e n te rp ris e o n a fa ir o r ex h ib i- m ä ssa eller u ts tä lln in g och so m säljs e fte r tio n , w h ich is sold a fte r th e clo sin g o f th e fa ir m ä s sa n s eller u ts tä lln in g e n s slut, o r e x h ib itio n ; ( 0 th e m a in te n a n c e o f a fixed p lace solely 0 in n e h a v e t av s ta d ig v a ra n d e p la ts u te s lu ­ fo r th e p u rp o s e o f carry in g o n , fo r th e e n te r ­ ta n d e fö r a tt fö r fö re ta g e t b e d riv a a n n a n p rise , a n y o th e r a c tiv ity o f a p re p a r a to ry o r v e rk s a m h e t a v fö r b e re d a n d e eller b iträ d a n d e a u x ilia ry c h a ra c te r; a rt, (g) th e m a in te n a n c e o f a fixed p la c e solely g) in n e h a v e t av sta d ig v a ra n d e p la ts u te ­ fo r a n y c o m b in a tio n o f a c tiv itie s m e n tio n e d s lu ta n d e fö r a tt k o m b in e ra v e rk s a m h e te r in su b -p a ra g ra p h s (a) - (f), p ro v id e d th a t th e so m an g es i p u n k te r n a a) — f), u n d e r fö ru t­ o v erall a c tiv ity o f th e fixed p lace re su ltin g sä ttn in g a tt h ela d e n v e rk s a m h e t so m b e d riv s fro m th is c o m b in a tio n is o f a p re p a r a to ry o r frå n d e n s ta d ig v a ra n d e p la tse n p å g ru n d av a u x ilia ry c h a ra c te r. d e n n a k o m b in a tio n ä r av fö rb e re d a n d e eller b itr ä d a n d e a rt. 6. N o tw ith s ta n d in g th e p ro v is io n s o f pa- 6. O m p e rs o n , so m in te ä r s å d a n o b e ro e n ­ ra g ra p h s (1 ) a n d (2), w h ere a p e r s o n - o t h e r de re p r e s e n ta n t p å v ilk en p u n k t 7 tillä m p a s , th å n a n ag en t o f an in d e p e n d e n t sta tu s to ä r v e rk sa m fö r e tt fö re ta g s a m t i en a v ta lsslu ­

t i - S Ö 1 9 8 8 :6 6

w h o m p a ra g ra p h (7) a p p lie s —is a c tin g o n be- ta n d e s ta t h a r och d ä r reg elm ässig t a n v ä n d e r h a lf o f an e n te rp ris e a n d has, a n d h a b itu a lly fu llm a k t a tt slu ta a v ta l i fö re ta g e ts n a m n , e x ercises, in a C o n tra c tin g S tate a n a u th o rity a n ses d e tta fö re ta g —u ta n h in d e r av b e s tä m ­ to c o n c lu d e c o n tra c ts in th e n a m e o f th e e n ­ m e lse rn a i p u n k te r n a 1 och 2 —h a fast d rift­ te rp ris e , th a t e n te rp ris e shall be d e e m e d to stä lle i d e n n a a v ta ls s lu ta n d e s ta t i fråga om h a v é a p lace o f b u sin e ss in th a t S ta te in res- v a rje v e rk s a m h e t som d e n n a p e rso n b e d riv e r p ect o f a n y a c tiv itie s w hich th a t p erso n fö r fö retag et. D e tta g äller d o ck in te, o m d en u n d e rta k e s fo r th e e n te rp rise , u n less th e a c ­ 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 tiv itie s o f such p e rs o n a re lim ite d to th o se b e g rä n sa d till så d a n som an g es i p u n k t 5 och m e n tio n e d in p a ra g ra p h (5) w h ich , if ex e rc i­ so m - o m d en b e d re v s frå n en sta d ig v a ra n d e sed th ro u g h a fixed p lace w o u ld n o t m ak e p la ts — in te skulle gö ra d e n n a sta d ig v a ra n d e th is fixed p la c e a p lace o f b u sin e ss u n d e r th e p la ts till fast d rifts tä lle enligt b e s tä m m e lse rn a p ro v is io n s o f th a t p a ra g ra p h . i n ä m n d a p u n k t. 7. A n e n te rp ris e shall n o t be d e e m e d to 7. E tt fö re ta g an se s in te h a fa st d rifts tä lle i h a v é a place o f b u sin e ss in a C o n tra c in g S tate en a v ta ls s lu ta n d e s ta t e n d a s t på d en g ru n d a tt m erely b e c a u se it c a rrie s on b u sin e ss in th a t 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 S ta te th ro u g h a b ra k e r , g en eral c o m m is sio n sta t g en o m fö rm e d lin g a v m ä k la re , k o m m is­ a g e n t o r an y o th e r ag en t o f an in d e p e n d e n t 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, s ta tu s , p ro v id e d th a t such p e rs o n s a re a c tin g u n d e r fö ru ts ä ttn in g a tt s å d a n p e rso n d ä rv id in th e o rd in ^ ry c o u rs e o f th e ir b u sin ess. b e d riv e r sin sed v a n lig a a ffä rsv e rk s a m h e t.

A rtic le 5 A rtik el 5 Income from 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, som p erso n m e d 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 a v fast eg en 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 n 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 ) belägen 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. de sta 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 e n b e ty ­ h a v é th e m e a n in g w h ich it h as u n d e r th e law d else so m u ttry c k e t h a r enligt la g stiftn in g e n i o f th e C o n tra c tin g S ta te in w h ich th e p ro p e r­ d e n a v ta ls s lu ta n d e stat 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 s itu a te d . lägen.

A rtic le 6 A rtik e l 6 Business profus 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 o n ­ 1. In k o m s t av rö relse, so m fö re ta g i en tr a c tin g S ta te shall be ta x a b le on ly in th a t a v ta ls s lu ta n d e s ta t fö rv ä rv a r, b e s k a tta s e n ­ S ta te u n less th e e n te r p ris e c a rrie s o n b u sin e ss d a st i d e n n a s ta t, så v id a in te fö retag et 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 place v e r rö re lse i d e n a n d ra a v ta ls s lu ta n d e sta te n o f b u sin e ss s itu a te d th e re in . I f th e e n te rp rise frå n d ä r b eläg et fast d rifts tä lle . O m fö retag et c a rrie s o n b u sin e ss as a fo re sa id , th e p ro fits o f b e d riv e r rö relse p å nyss a n g iv e t s ä tt, får fö re ­ th e e n te r p ris e m ay be ta x e d in th e o th e r S ta te ta g e ts in k o m s t b e s k a tta s i d e n a n d ra sta te n , b u t o n ly so m u c h o f th e m as is a ttrib u ta b le to m en e n d a s t så s to r del av d e n so m ä r h ä n fö rth a t p lace o f bu sin ess. lig till d e t fa sta d rifts tä lle t. 2. S u b ject to th e p ro v is io n s o f p a ra g ra p h 2. O m fö re ta g i en a v ta ls s lu ta n d e sta t be­ (3), w h ere a n e n te rp ris e o f a C o n tra c tin g S ta­ 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 ­ te c a rrie s o n b u sin e ss in th e o th e r C o n tra c ­ te n frå n d ä r beläget fast d rifts tä lle , h ä n fö rs, tin g S ta te th ro u g h a place o f b u sin e ss situ a te d 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

th e r e in , th e r e shall in each C o n tra c tin g S tate 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 be a ttr ib u te d to th a t p lace o f b u sin e ss th e fa sta d rifts tä lle t d en in k o m st so m d e t kan p ro fits w h ich it m ig h t be e x p e c te d to m a k e if a n ta s a tt d rifts tä lle t sk u lle h a fö rv ä rv a t, om it w ere a d is tin c t a n d se p a ra te e n te rp ris e d e t v a rit e tt fristå e n d e fo retag , so m b e d riv it engaged in th e sam e o r s im ila r a c tiv itie s u n ­ v e rk s a m h e t av s a m m a e lle r lik n a n d e slag u n ­ d e r th e sa m e o r s im ila r c o n d itio n s a n d de- d e r sa m m a eller lik n a n d e v illk o r och sjä lv ­ alin g w holly in d e p e n d e n tly w ith th e e n te r p r i­ s tä n d ig t a v s lu ta t affärer m ed d e t fo re ta g till se o f w h ich it is a p lace o f b u sin ess. v ilk et d rifts tä lle t h ö r. 3. In d e te r m in in g th e p ro fits o f a p la c e o f 3. V id b e s tä m m a n d e t av fast d rifts tä lle s b u sin e ss, th e re shall be allo w ed as d e d u c tio n s 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 ­ e x p e n se s w h ich are in c u rre d fo r th e p u rp o s e s k o m m it fö r d e t fa sta d rifts tä lle t, h ä ru n d e r o f th e p la c e o f b u sin ess, in c lu d in g e x e c u tiv e in b e g rip n a u tg ifte r fö r fö re ta g e ts le d n in g och a n d g en e ra l a d m in is tra tiv e e x p e n se s so in ­ a llm ä n n a fö rv a ltn in g , o a v se tt o m u tg ifte rn a c u rre d , w h e th e r in th e S ta te in w h ich th e u p p k o m m it i d en sta t d ä r d e t fasta d rifts tä lle t place o f b u sin e ss is situ a te d o r elsew here. ä r beläget eller a n n o rs tä d e s . 4. N o p ro fits shall be a ttr ib u te d to a p lace 4. In k o m st h ä n fö rs in te till fast d rifts tä lle o f b u sin e ss by re a so n o f th e m e re p u rc h a s e by e n d a s t av d e n a n le d n in g e n a tt v a ro r in k ö p s th a t p lace o f b u sin e ss o f g o o d s o r m e rc h a n d i- gen o m d e t fa sta d rifts tä lle ts fö rso rg fö r fö re ­ se fo r th e e n te rp rise . tag et. 5. T h e p ro v is io n s o f th is A rtic le shall a p p - 5. B e s tä m m e lse rn a i d e n n a a rtik e l tillä m ­ ly irre s p e c tiv e o f w h e th e r an e n te rp ris e o f a p a s o a v s e tt o m e tt fö re ta g i en a v ta ls s lu ta n d e C o n tra c tin g S ta te c a rrie s o n b u sin e ss in th e s ta t b e d riv e r rö relse e n s a m t eller tills a m m a n s o th e r C o n tra c tin g S ta te alo n e o r to g e th e r m e d a n n a n p e rs o n eller a n d ra p e rs o n e r. D e t­ w ith a n o th e r p erso n o r o th e r p e rs o n s, also ta g äller o ck så n ä r d e n n a a n d ra p e rs o n eller w h ere su ch o th e r p erso n o r p e rs o n s a re resi- d essa a n d ra p e rs o n e r h a r h e m v ist i d e n n a d e n ts o f th a t o th e r C o n tra c tin g S tate. a n d ra a v ta ls s lu ta n d e stat. 6. W h e re p ro fits in c lu d e ite m s o f in c o m e 6. In g å r i in k o m st av rö relse in k o m stsla g w h ich a re d e a lt w ith se p a ra te ly in o th e r A r­ som b e h a n d la s sä rsk ilt i a n d ra a r tik la r av ti d e s 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 rtic le 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 artik el. p ro v is io n s o f th is A rticle.

A rtic le 7 A rtik el 7 International transport Internationella transporter 1. P ro fits fro m th e o p e ra tio n o f sh ip s, 1. In k o m s t gen o m a n v ä n d n in g e n av a irc ra ft o r ro a d veh icles in in te rn a tio n a l tra f- sk e p p , lu ftfa rty g eller la n d s v ä g sfo rd o n i in ­ fic by a n e n te r p ris e o f a C o n tra c tin g S tate te r n a tio n e ll tra fik av fö retag i en a v ta ls s lu ­ sh all be ta x a b le on ly in th a t S tate. ta n d e s ta t b e s k a tta s e n d a s t i d e n n a sta t. 2. W ith re sp e c t to p ro fits d e riv e d by th e 2. B e trä ffa n d e in k o m st so m fö rv ä rv a s av a ir 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 irli­ lu ftfa rts k o n s o rtie t S c a n d in a v ia n A irlin e s Sy­ n es S y stem (SA S) th e p ro v isio n s o f p a ra g ra p h ste m (SA S) tillä m p a s b e s tä m m e ls e rn a i p u n k t (1) sh all a p p ly , b u t on ly to such p a rt o f th e 1 m en e n d a s t i fråga o m den d el av in k o m s ­ p ro f its a s c o rre s p o n d s to th e p a rtic ip a tio n te n so m m o ts v a ra r den a n d e l i k o n so rtie t h eld in th a t c o n s o rtiu m by AB A e ro tra n s p o rt so m in n e h a s av AB A e ro tra n s p o rt (A BA), (A B A ), th e S w edish p a rtn e r o f S c a n d in a v ia n d e n sv en sk e d e lä g a re n i S c a n d in a v ia n A irli­ A irlin e s S y stem (SAS). n es S y stem (SAS). 3. T h e p ro v is io n s o f p a ra g ra p h (1) shall 3. B e stä m m e lse rn a i p u n k t 1 tillä m p a s also a p p ly to p ro fits fro m th e p a rtic ip a tio n in äv e n p å in k o m st som fö rv ä rv a s g e n o m d e lta ­ a p o o l, a jo i n t b u sin e ss o r an in te rn a tio n a l g a n d e i en p o o l, e tt g e m e n s a m t fö re ta g eller o p e ra tin g agency. en in te rn a tio n e ll d rifts o rg a n is a tio n .

A rticle 8 A rtik el 8 Dividends Utdelning 1. D iv id e n d s p a id by a c o m p a n y w hich is 1. U td e ln in g frå n b o lag m e d h e m v ist i en a re s id e n t o f a C o n tra c tin g S ta te to a re sid e n t a v ta ls s lu ta n d e sta t till p e rso n m ed 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 tax ed d en 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 ra stat. 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 hich th e ä v en i d en a v ta ls s lu ta n d e sta 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, som 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 tate, 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 ren 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 ch arg ed shall not exceed ö v e rstig a 10 p ro c e n t av u td e ln in g e n s b r u tto ­ 10 p e r c e n t o f th e gross a m o u n t o f th e d iv i­ b elo p p . d e n d s. 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 tra c ­ D e b e h ö rig a m y n d ig h e te rn a i d e a v ta lsslu ­ tin g S ta te s shall by m u tu a l a g re e m e n t settle ta n d e s ta te rn a skall trä ffa ö v e re n s k o m m e lse th e m o d e o f a p p lic tio n o f th is lim ita tio n . o m sä tte t a tt g e n o m fö ra dessa b e g rä n sn in g a r. T h is p a ra g ra p h shall n o t afTect 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 av 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 aid . 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 ares o r o th e r d e n n a a rtik e l in k o m st av a k tie r eller a n d ra rig h ts, n o t b ein g d e b t-c la im s, p a rtic ip a tin g in rä ttig h e te r, som in te ä r fo rd rin g a r, m ed rä tt p ro fits , as well as in c o m e fro m o th e r c o rp o ra - till a n d e l i v in s t, s a m t in k o m st av a n d ra a n ­ te rig h ts w hich is su b je c te d to th e sam e ta x ­ d e la r i b olag, som en lig t lag stiftn in g en i d en a tio n tr e a tm e n t a s in c o m e fro m sh a re s by th e s ta t d ä r d e t u td e la n d e b o lag et h a r h e m v ist law s o f th e S ta te o f w h ich th e c o m p a n y m ak - v id b e s k a ttn in g e n b e h a n d la s på s a m m a sä tt ing th e d is trib u tio n is a re s id e n t. som in k o m st av a k tie r. 4. T h e p ro v isio n s o f p a ra g ra p h s (1) a n d 4. B e stä m m e lse rn a i p u n k te r n a 1 och 2 (2) shall n o t a p p ly i f th e b e n eficial o w n e r o f tillä m p a s in te , om d e n so m h a r rä tt till u td e l­ th e d iv id e n d s , b ein g a re s id e n t o f a C o n tra c t­ n in g e n h a r h e m v ist i en a v ta ls s lu ta n d e sta t ing S ta te , c a rrie s on b u sin e ss in th e o th e r och b e d riv e r rö relse 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 o f w hich th e c o m p a n y de s ta te n , d ä r bo lag et som b e ta la r u td e ln in g ­ p ay 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 en h a r h e m v ist, frå n d ä r beläget fast d rifts tä l­ place o f b u sin e ss s itu a te d th e re in , o r p e r­ le e lle r u tö v a r fritt yrk e i d e n n a a n d ra stat fo rm s in th a t o th e r S ta te a lib eral p ro fessio n frå n d ä r belägen s ta d ig v a ra n d e a n o rd n in g , fro m a fixed b ase s itu a te d th e re in , a n d th e sa m t d en a n d e l p å g ru n d av vilken u td e ln in g ­ h o ld in g in resp ect o f w hich th e d iv id e n d s are en b e ta la s ä g er verkligt s a m b a n d m ed d et p a id is effectively c o n n e c te d w ith su ch place fä sta d rifts tä lle t eller d en s ta d ig v a ra n d e a n ­ o f b u sin e ss o r fixed b ase. In such case th e o rd n in g e n . I så d a n t fall tillä m p a s b e s tä m m e l­ p ro v isio n s o f A rticle 6 o r A rticle 12, as th e se rn a i a rtik e l 6 re s p e k tiv e a rtik e l 12. case m ay be, shall a p p ly . 5. W h e re a c o m p a n y w hich is a re s id e n t o f 5. O m b o lag m ed h e m v ist i en a v ta ls s lu ­ a C o n tra c tin g S ta te d e riv e s p ro fits 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 ra a v ta ls­ S ia te m ay n o t im p o se an y ta x o n th e d iv i­ s lu ta n d e s ta t in te b e s k a tta u td e ln in g som b o ­ 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 laget b e ta la r, u to m i d e n m å n u td e ln in g e n 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 b e ta la s till p e rs o n m ed h e m v ist i d e n n a a n d ra o th e r S ta te o r in s o fa r as th e h o ld in g in res­ sta t eller i d en m å n d en an d e l på g ru n d av pect o f w hich th e d iv id e n d s a re p a id is effec- v ilk en u td e ln in g e n b e ta la s äg er v erk lig t sam -

ti vely c o n n e c te d w ith a p lace o f b u sin e ss o r a b a n d m ed fast d rifts tä lle eller s ta d ig v a ra n d e fixed b a se s itu a te d in th a t o th e r S ta te , n o r a n o rd n in g i d e n n a a n d ra s ta t, och ej h eller su b je c t th e c o m p a n y ’s u n d is trib u te d p ro fits b e s k a tta b o lag ets icke u td e la d e v in s t, äv en to a ta x o n th e c o m p a n y ’s u n d is trib u te d p ro ­ o m u td e ln in g e n eller d e n icke u td e la d e v in s­ fits, e v e n if th e d iv id e n d s p a id o r th e u n d is t­ te n h e lt e lle r d e lv is u tg ö rs a v in k o m st som rib u te d p ro fits c o n sist w holly o r p a rtly o f u p p k o m m it i d e n n a a n d ra sta t. p ro f its o r in c o m e a risin g in su ch o th e r S tate.

A rtic le 9 A rtik el 9 In teres t 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 , so m 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 tra c ­ de s ta t och som b e ta la s till p e rso n m ed tin g S ta te shall be ta x a b le o n ly in th a t o th e r h e m v is t i d en a n d ra a v ta ls s lu ta n d e sta te n , S ta te if su ch re s id e n t is th e b e n e fic ia l o w n e r b e s k a tta s e n d a s t i d e n n a a n d ra s ta t, o m p e r­ o f th e in te re st. so n e n i fråga h a r rä tt till rä n ta n . 2. T h e te rm “ in te re s t” as u sed in th is A r­ 2. M ed u ttry c k e t ” r ä n t a ” fö rstå s i d e n n a tic le 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 av v a rje slags fo r d 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 e n s ä 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 och a n tin g e n d en 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, r ä 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 c o ­ 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 ­ 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 re- p a p p e r so m u tf ä rd a ts av sta te n och in k o m st m iu m s a n d p riz e s a tta c h in g to su ch se c u riti­ av o b lig a tio n e r e lle r d e b e n tu re s , d ä ri in b e ­ es, b o n d s o r d e b e n tu re s. P e n a lty ch a rg e s for 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 late p a y m e n t shall n o t b e re g a rd e d as in te re st till så d a n a v ä rd e p a p p e r , o b lig a tio n e r elle r d e ­ 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 a v sen b e ta l­ n in g an se s in te so m rä n ta v id tillä m p n in g e n av d e n n a a rtik e l. 3. T h e p ro v is io n s o f p a ra g ra p h (1 ) shall 3. B e stä m m e lse rn a i p u n k t 1 tillä m p a s n o t a p p ly i f th e b e n eficial o w n e r o f th e in te ­ in te , o m d e n som h a r rä tt till rä n ta n h a r re s t, b e in g a re s id e n t o f a C o n tra c tin g S tate, h e m v is t i e n a v ta ls s lu ta n d e s ta t o ch b e d riv e r 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 rö relse i d e n a n d r a a v ta ls s lu ta n d e s ta te n , från S ta te in w h ich th e in te re s t a rises, th ro u g h a v ilk en r ä n ta n h ä rrö r, frå n d ä r b eläg e t fast p la c e o f b u sin e ss s itu a te d th e r e in , o r p er- d rifts tä lle eller u tö v a r fr itt y rk e i d e n n a a n d ra fo rm s in th a t o th e r S tate a lib e ra l p ro fe ssio n s ta t frå n d ä r b eläg en s ta d ig v a ra n d e a n o r d ­ fro m a fix ed b ase s itu a te d th e r e in , a n d th e n in g , s a m t d e n fo r d ra n fö r v ilk en rä n ta n b e ­ d e b t-c la im in re s p e c t o f w h ich th e in te re s t is ta la s äg er v erk lig t s a m b a n d m e d d e t fasta p a id is effectiv ely c o n n e c te d w ith su ch place d rifts tä lle t e lle r d e n s ta d ig v a ra n d e a n o r d ­ o f b u s in e ss o r fixed b ase. In su ch case th e n in g e n . 1 s å d a n t fall tillä m p a s b e s tä m m e ls e r­ p ro v is io n s o f A rticle 6 o r A rticle 12, as th e n a i a rtik e l 6 re s p e k tiv e a rtik e l 12. case m ay be, sh all a p p ly .

A rtic le 10 A rtik el 10 Royalties Royalty 1. R o y a ltie s a risin g in a C o n tra c tin g S ta te 1. R o y a lty , som h ä rr ö r från en a v ta ls s lu ­ 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 tra c ­ ta n d e s ta t o ch so m b e ta la s till p e rso n m ed tin g S ta te m ay be ta x e d in th a t o th e r S tate. h e m v is t i d e n 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 stat.

2. H o w e v e r, such ro y a ltie s m ay also be 2. R o y a lty n få r e m e lle rtid b e s k a tta s äv e n i ta x e d in th e C o n tra c tin g S ta te in w hich th ey d en a v ta ls s lu ta n d e sta t från vilken den h ä r­ a rise a n d a c c o rd in g to th e law s o f th a t S tate, rö r, enligt la g stiftn in g e n i d e n n a a v ta ls s lu ta n ­ b u t if th e re c ip ie n t is th e b en eficiai o w n e r o f de sta t, m en o m m o tta g a re n h a r rä tt till th e ro y a ltie s th e tax so c h arg ed shall n o t exce- ro y a lty n få r s k a tte n in te ö v e rstig a 5 p ro c e n t ed 5 p e r c e n t o f th e g ross a m o u n t o f th e av ro y a lty n s b ru tto b e lo p p . ro y alties. 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 s lu ­ 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 tra c ­ ta n d e s ta te rn a skall trä ffa ö v e re n s k o m m e lse tin g S ta te s shall by m u tu a l a g re e m e n t settle o m sä tte t a tt g e n o m fo ra d e n n a b e g rän sn in g . th e m o d e o f a p p lic a tio n o f th is lim ita tio n . 3. T h e te rm “ ro y a ltie s” as used 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 a n y k in d receiv ed as artik e l v a rje slags b e ta ln in g som m o tta g e s så­ a c o n s id e ra tio n fo r th e u se of, o r th e right to som e r s ä ttn in g fö r n y ttja n d e t av eller fö r r ä t­ use, a n y C opyright o f lite ra ry , a rtis tic o r 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 sc ie n tific w o rk in c lu d in g c in e m a to g ra p h n ä rlig t e lle r v e te n sk a p lig t v erk , h ä ri in b e g ri­ film s a n d film s o r ta p e s fo r r a d io o r te le v i­ p e t b io g raffilm o ch film - och b a n d in s p e ln in g ­ sio n b ro a d c a s tin g , a n y p a te n t, tr a d e m a rk , a r fö r ra d io - eller te le v is io n s u ts ä n d n in g , p a ­ d esig n o r m o d e l, p la n , secret fo rm u la o r p ro ­ te n t, v a ru m ä rk e , m ö n s te r eller m o d e ll, r it­ cess, o r fo r th e u se o f, o r th e rig h t to use, n in g , h em lig t re c e p t e lle r h em lig tillv e rk ­ in d u s tria l, c o m m e rc ia l, o r sc ie n tific e q u ip - n in g s m e to d sa m t fö r n y ttja n d e t av eller för m e n t, in c lu d in g d a ta p ro c e ssin g p ro g ra m ­ rä tte n a tt n y ttja in d u s trie ll, k o m m e rsie ll eller m es, o r fo r in fo rm a tio n c o n c e rn in g in d u s tr i­ v e te n s k a p lig u tru s tn in g , d ä ri in b e g rip e t d a ­ al, c o m m e rc ia l o r sc ie n tific ex p erien ce. ta p ro g ra m , eller fö r u p p ly s n in g o m e rfa re n h e ts rö n a v in d u s trie ll, k o m m e rsie ll eller ve­ te n s k a p lig n a tu 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 4. B e stä m m e lse rn a i p u n k te r n a 1 och 2 (2) shall n o t a p p ly i f th e b en eficiai o w n e r o f tillä m p a s in te , o m d en som h a r rä tt till ro y al­ th e ro y a ltie s, b ein g a re s id e n t o f a C o n tra c ­ ty n h a r h e m v ist i en a v ta ls s lu ta n d e s ta t och tin g S ta te , c a rrie s on b u sin e ss in th e o th e r b e d riv e r rö relse 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 in w hich th e ro y a ltie s arise, s ta te n , frå n v ilk en ro y a lty n h ä rrö r, frå n d ä r th ro u g h a p la c e o f b u sin e ss situ a te d th e re in , b eläg et fast d rifts tä lle e lle r u tö v a r fr itt y rk e i o r p e rfo rm s in th a t o th e r S ta te a lib eral p ro ­ d e n n a a n d ra s ta t frå n d ä r belägen sta d ig v a ­ fessio n fro m a fix ed b ase s itu a te d th e re in , ra n d e a n o rd n in g , sa m t d e n rä ttig h e t eller a n d th e rig h t o r p ro p e rty in resp ect o f w hich e g e n d o m i fråga o m v ilk en ro y a lty n b e ta la s th e ro y a ltie s a re p a id is effectively c o n n e c te d äg e r verkligt s a m b a n d m e d d e t fasta d rifts tä l­ w ith su ch p lace o f b u sin e ss o r fixed base. In let e lle r d e n sta d ig v a ra n d e a n o rd n in g e n . I så­ such case th e p ro v is io n s o f A rticle 6 o r A rtic- d a n t fall tillä m p a s b e s tä m m e ls e rn a i a rtik e l 6 le 12, as th e case m ay b e, shall apply. re sp e k tiv e a rtik e l 12. 5. R o y a ltie s shall be d e e m e d to a rise in a 5. R o y a lty 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 hen th e p a y e r is th a t S tate ta n d e stat o m u tb e ta la re n ä r d en sta te n själv, itself, a p o litic a l s u b d iv isio n , a local a u th o ri- p o litisk u n d e ra v d e ln in g , lokal m y n d ig h e t el­ ty o r a re s id e n t o f th a t S tate. W h ere, ler p e rso n m ed h e m v ist i d e n n a s ta t. O m h o w ev er, th e p e rso n p ay in g th e ro y alties, e m e lle rtid d en p e rso n som b e ta la r ro y a lty n , w h e th e r he is a re s id e n t o f a C o n tra c tin g S ta ­ a n 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 te o r n o t, h as in a C o n tra c tin g S ta te a p lace o f sta t e lle r in te, i en a v ta ls s lu ta n d e sta t h a r fast b u sin e ss o r a fixed b ase in c o n n e c tio n w ith d rifts tä lle eller s ta d ig v a ra n d e a n o rd n in g i w h ic h th e lia b ility to pay th e ro y a ltie s w as sa m b a n d v a rm e d sk y ld ig h eten a tt b e ta la in c u rre d , a n d such ro y a ltie s a re b o rn e by ro y a lty n u p p k o m m it och ro y alty n b e la s ta r su ch p lace o f b u sin e ss o r fixed b ase, th e n d e t fa sta d rifts tä lle t eller d e n sta d ig v a ra n d e such ro y a ltie s shall be d e e m e d to a rise in th e a n o rd n in g e n , a n se s ro y a lty n h ä rr ö ra frå n d en

S ta te in w h ich th e place o f b u sin e ss o r fixed sta t d ä r d e t fa sta d rifts tä lle t eller d en sta d ig ­ b ase is s itu a te d . v a ra n d e a n o rd n in g e n fin n s.

A rtic le 11 A rtik el 11 Capital gains Realisationsvinst 1. G a in s d e riv e d by a re s id e n t o f a C on- 1. V in st, so m p e rso n m e d h e m v is t i en tra c tin g S ta te fro m th e a lie n a tio n o f im - 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 m o v a b le p ro p e rty re fe rre d to in A rticle 5 a n d ö v e rlå te lse av så 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 , o r i a rtik e l 5 o ch som ä r b eläg en i d en a n d ra fro m th e a lie n a tio n o f sh a re s o r s im ila r rig h ts a v ta ls s lu ta n d e s ta te n eller p å g ru n d av ö v e r­ in a c o m p a n y th e assets o f w h ich c o n sist låtelse av a k tie r eller lik n a n d e rä ttig h e te r i m a in ly o f su ch im m o v a b le p ro p e rty , m ay be b o lag v a rs tillg å n g a r h u v u d sa k lig e n b e s tå r av ta x e d in th a t o th e r S tate. så d a n fast e g e n d o m , få r b e s k 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 ab le 2. V in st p å g ru n d av ö v e rlå te lse av lös p ro p e rty fo rm ing p a rt o f th e b u sin e ss p ro p e r­ eg e n d o m , som u tg ö r del av rö re lse tillg å n g a r­ ty o f a place o f b u sin e ss w h ich a n e n te rp ris e n a i fast d rifts tä lle , v ilk et e tt fö re ta g i en o f a C o n tra c tin g S ta te h as in th e o th e r C o n ­ 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 ­ tra c tin g S ta te o r o f m o v a b le p ro p e rty p e rta in - ta n d e s ta te n , e lle r av lös e g e n d o m , h ä n fö rlig ing to a fixed b ase a v a ila b le to a re s id e n t o f a till sta d ig v a ra n d e a n o rd n in g fö r a tt u tö v a C o n tra c tin g S ta te in th e o th e r C o n tra c tin g fritt yrke, so m p erso n m ed h e m v ist i en a v ­ S ta te fo r th e p u rp o s e o f p e rfo rm in g a lib eral ta ls s lu ta n d e sta t h a r i d e n a n d r a a v ta ls s lu ta n ­ p ro fe ssio n , in c lu d in g such g a in s fro m th e 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. a lie n a tio n o f su ch a place o f b u sin e ss (alo n e D e ts a m m a g äller v in st på g ru n d av ö v e rlå te l­ o r w ith th e w hole e n te rp rise ) o r o f such fixed se av s å d a n t fast d rifts tä lle (fö r sig eller till­ b ase, m ay be ta x e d in th a t o th e r S tate. sa m m a n s m ed hela fö retag et) eller a v så 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 fro m th e a lie n a tio n o f sh ip s, air- 3. V in st p å g ru n d av ö v e rlå te lse av sk ep p , c ra ft o r ro a d veh icles o p e ra te d in in te rn a tio ­ lu ftfa rty g eller la n d s v ä g sfo rd o n , som a n ­ n a l traffic by a n e n te rp ris e o f a C o n tra c tin g v ä n d s i in te rn a tio n e ll tra fik av e tt fö re ta g i en S ta te o r o f m o v a b le p ro p e rty p e rta in in g to a v ta ls s lu ta n d e sta t, eller lös e g e n d o m so m ä r th e o p e ra tio n o f such sh ip s, a irc ra ft o r ro ad h ä n fö rlig till a n v ä n d n in g e n av s å d a n a sk ep p , v eh icles sh all be ta x a b le on ly in th a t S tate. lu ftfa rty g eller la n d sv ä g sfo rd o n , b e s k a tta s e n ­ 4. G a in s fro m th e a lie n a tio n o f a n y p ro ­ d a st i d e n n a sta t. p e rty o th e r th å n th a t re fe rre d to in p ara- 4. V in st p å g ru n d av ö v e rlå te lse av a n n a n g ra p h s (1), (2) a n d (3), shall be ta x a b le on ly in e g e n d o m ä n s å d a n so m av ses i p u n k te r n a 1, 2 th e C o n tra c tin g S ta te o f w hich th e a lie n a to r o ch 3 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 is a re s id e n t. s ta t d ä r ö v e rlå ta re n h a r h e m v ist. 5. T h e p ro v isio n s o f p a ra g ra p h (4) shall 5. B e s tä m m e lse rn a i p u n k t 4 p å v e rk a r in te n o t affect th e rig h t o f a C o n tra c tin g S ta te to en a v ta ls s lu ta n d e sta ts rä tt a tt en lig t sin lag­ levy, a c c o rd in g to its law , a ta x o n c a p ita l s tiftn in g b e s k a tta v in s t v id ö v e rlå te lse av a k ­ g a in s fro m th e a lie n a tio n o f sh a re s o r o th e r tie r och a n d r a lik n a n d e rä ttig h e te r som s im ila r rig h ts d e riv e d by an in d iv id u a l w ho is fö rv ä rv a s av en fysisk p e rs o n m ed h e m v is t i a re s id e n t o f th e o th e r C o n tra c tin g S tate a n d d e n a n d ra a v ta ls s lu ta n d e sta te n och so m h a r h a s b e e n a re s id e n t o f th e firs t-m e n tio n e d h a ft h e m v ist i d e n fö r s tn ä m n d a sta te n vid S ta te a t an y tim e d u rin g th e te n y e a rs im m e- n å g o t tillfälle u n d e r d en tio å rs p e r io d so m d ia te ly p re c e d in g th e a lie n a tio n o f th e p ro ­ n ä rm a s t fö re g å r ö v e rlå te lse n a v e g en d o m e n . p e rty .

A r ti d e 12 A rtik el 12 Liberal profession Fritt yrke 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 st, som p e rso n m e d h e m v ist i en tra c tin g S ta te in resp ect o f p ro fe ssio n a l se rv i­ a v ta ls s lu ta n d e sta t fö r v ä rv a r gen o m fri y rk e s­ ces 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 ch a- u tö v n in g eller a n n a n sjä lv stä n d ig v e rk s a m ­ ra c te r shall be ta x a b le o n ly in th a t S ta te un- h e t, b e s k a tta s e n d a s t i d e n n a sta t o m h a n in te less he h a s a fix ed b ase reg u larly a v a ila b le to i d e n a n d ra a v ta ls s lu ta n d e sta te n h a r sta d ig ­ h im in th e o th e r C o n tra c tin g S ta te fo r th e v a ra n d e a n o rd n in g , so m reg elm ässig t s tå r till p u rp o s e o f p e rfo rm in g h is a c tiv itie s . I f he h as h a n s fö rfo g a n d e fö r a tt u tö v a v e rk sa m h e te n . such a fixed b ase, th e in c o m e m ay be ta x e d in O m h an h a r så d a n sta d ig v a ra n d e a n o rd n in g , th e o th e r S ta te , b u t on ly so m u c h o f it as is få r in k o m ste n b e s k a tta s i d e n n a a n d ra sta t a ttr ib u ta b le to th a t fixed base. m e n e n d a s t så s to r del a v d en so m ä r h ä n fö rlig till d e n n a s ta d ig v a ra n d e a n o rd n in g . 2. T h e te rm “ p ro fe ssio n a l se rv ic e s” in clu - 2. U ttry c k e t ” fri y rk e s u tö v n in g ” in b e g ri­ d e s esp ecially in d e p e n d e n t sc ie n tific , litera- p e r sä rsk ilt sjä lv stä n d ig v eten sk ap lig , litte rä r ry, a rtis tic , e d u c a tio n a l o r te a c h in g a c tiv itie s o ch k o n stn ä rlig v e rk s a m h e t, u p p fo strin g sas w ell as th e in d e p e n d e n t a c tiv itie s o f physi- o ch u n d e rv isn in g s v e rk sa m h e t sa m t såd an c ia n s, law yers, e n g in e e rs, a rc h ite c ts, d e n tis ts sjä lv stä n d ig v e rk s a m h e t som lä k are, a d v o ­ a n d a c c o u n ta n ts. k a t, in g en 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 13 A rtik el 13 Income from employment Inkom st av anställning 1. S u b ject to th e p ro v isio n s o f A r tid e s 14, 1. O m in te b e stä m m e lse rn a i a rtik la rn a 16, 17 a n d 18 sa la rie s, w ages a n d o th e r si­ 14, 16, 17 o ch 18 fö ra n le d e r a n n a t, b e sk a tta s m ila r re m u n e ra tio n d e riv e d by a re s id e n t o f a lö n o ch a n n a n lik n a n d e e rs ä ttn in g , so m p e r­ C o n tra c tin g S ta te in resp ect o f an e m p lo y ­ son m e d h e m v ist i en a v ta ls s lu ta n d e sta t u p p ­ m e n t shall b e ta x a b le on ly in th a t S ta te unless b ä r p å g ru n d av a n stä lln in g , e n d a s t i d e n n a th e e m p lo y m e n t is ex ercised in th e o th e r sta t, s å v id a in te a rb e te t u tfö rs i d e n a n d ra C o n tra c tin g S tate. I f th e e m p lo y m e n t is so a v ta ls s lu ta n d e sta te n . O m a rb e te t u tfö rs i e x ercised , such re m u n e ra tio n as is d e riv e d d e n n a a n d ra s ta t, få r e r s ä ttn in g so m u p p b ä rs th e re fro m m ay be ta x e d in th a t o th e r S tate. fö r a rb e te t b e s k a tta s d är. 2. N o tw ith s ta n d in g th e p ro v isio n s o f pa- 2. U ta n h in d e r a v b e stä m m e lse rn a i p u n k t ra g ra p h (1), re m u n e ra tio n d e riv e d by a re si­ 1 b e s k a tta s e rs ä ttn 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 resp ect o f an h e m v ist i e n a v ta ls s lu ta n d e sta t u p p b ä r fö r e m p lo y m e n t e x ercised in th e o th e r C o n tra c ­ a rb e te so m u tfö rs i d en a n d ra a v ta ls s lu ta n d e tin g S ta te shall b e ta x a b le on ly in th e first- 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 , o m m e n 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 S ta­ a) m o tta g a re n v is ta s i d en a n d ra s ta te n u n ­ te fo r a p e rio d o r p e rio d s n o t ex ceed in g in th e d e r tid ry m d eller tid r y m d e r so m sa m m a n la g t agg reg ate 183 d a y s in a n y tw elv e m o n th s p e ­ in te ö v e rs tig e r 183 d a g a r u n d e r en to lv m å n a rio d , a n d d e rs p e rio d , och (b) th e re 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 av 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 re s id e n t o f som in te h a r h e m v ist i d e n a n d ra sta te n eller th e o th e r S ta te , a n d p å d e n n e s v ä g n a r, sa m t (c) th e re m u n e ra tio n is n o t b o rn e by a p la ­ c) e rs ä ttn in g e n in te b e la s ta r fast d rifts tä lle ce o f b u sin e ss o r a fixed b ase w h ich th e e m ­ eller s ta d ig v a ra n d e a n o rd n in g so m a rb e tsg i­ 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 e n 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 a v fö re g å e n d e b e stä 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 b e s k a tta s e r s ä ttn in g fö r re sp e c t o f a n e m p io y m e n t e x ercised a b o a rd a a rb e te , som u tfö rs o m b o rd på sk e p p , lu ftfa r­ sh ip , a irc ra ft o r ro ad v eh icle o p e ra te d in in ­ tyg e lle r la n d sv ä g sfo rd o n som a n v ä n d s i in ­ te r n a tio n a l tra ffic by an e n te rp ris e o f a C o n - te rn a tio n e ll tra fik a v e tt fö re ta g i en a v ta ls s lu ­ tra c tin g S ta te shall be ta x a b le o n ly in th a t ta n d e s ta t, e n d a s t i d e n n a sta t. O m p e rs o n S tate. W h e re a re s id e n t o f S w ed en d e riv e s m ed h e m v ist i S verige fö r v ä rv a r e rs ä ttn in g re m u n e ra tio n in resp ect o f a n e m p io y m e n t p å g ru n d a v a n s tä lln in g o m b o rd p å lu ftfa rty g e x crcised a b o a rd an a irc ra ft o p e ra te d in in ­ so m a n v ä n d s i in te rn a tio n e ll tra fik a v luftte r n a tio n a l traffic by th e a ir tr a n s p o rt co n so r- fa rts k o n s o rtie t S c a n d in a v ia n A irlin e s S ystem tiu m S c a n d in a v ia n A irlin es S y stem (SAS), (SAS), b e s k a tta s d e n n a e rs ä ttn in g e n d a s t i su ch r e m u n e ra tio n shall be ta x a b le o n ly in S verige. S w eden. 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, re m u n e ra tio n d e riv e d by se r i d e n n a a rtik e l b e s k a tta s e rs ä ttn in g , som a re s id e n t o f a C o n tra c tin g S ta te in re sp e c t o f p e rs o n m e d h e m v ist i e n a v ta ls s lu ta n d e sta t an e m p io y m e n t ex ercised in th e o th e r C o n ­ u p p b ä r på g ru n d av a n s tä lln in g i d e n a n d ra tra c tin g S ta te shall be ta x a b le o n ly in th e a v ta ls s lu ta n d e s ta te n , e n d a s t i d e n fö rs t­ firs t-m e n tio n e d S ta te d u rin g th e first th re e n ä m n d a sta te n u n d e r d e fö rsta tre å re n av y ears o f th e e m p io y m e n t in th a t S ta te if: a n s tä lln in g e n i d e n a n d ra sta te n , om (a) th e e m p io y m e n t is e x ercised a t a n o n - a) a rb e te t u tfö rs v id en ic k e -k o m m e rsie ll c o m m e rc ia l to u r is t, tra v e l o r c u ltu re re p re ­ tu r is t-, rese- eller k u ltu rre p r e s e n ta tio n eller i s e n ta tio n , o r as a jo u r n a lis t o r a p ress, ra d io e g e n sk a p a v jo u r n a lis t eller k o rre s p o n d e n t o r te le v is io n c o rre s p o n d e n t; a n d fö r p ress, r a d io eller te le v is io n , och (b ) th e re m u n e ra tio n is p a id by a n em p lo - b ) e rs ä ttn in g e n b e ta la s a v a rb e tsg iv a re , y er w h o is a re s id e n t o f th e firs t-m e n tio n e d so m h a r h e m v ist i d en fö r s tn ä m n d a sta te n , S ta te , and s a m t (c) in th e case o f re m u n e ra tio n p a id to a c) i fråga o m e r s ä ttn in g so m b e ta la s till jo u r n a lis t o r a p ress, r a d io o r te le v is io n c o r­ jo u r n a lis t eller k o rre s p o n d e n t fö r p ress, ra d io re s p o n d e n t, th e re m u n e ra tio n is n o t b o rn e by eller te le v is io n , e rs ä ttn in g e n in te b e la s ta r e tt a p la c e o f b u sin e ss w hich th e e m p lo y e r h as in fast d rifts tä lle so m a rb e tsg iv a re n h a r i d en th e o th e r S tate. a n d r a s ta te n .

A rtic le 14 A rtik e l 14 Directors' fees Styrelsearvode D ire c to rs ’ fees a n d o th e r s im ila r p a y m e n ts S ty re lse a rv o d e o ch a n n a n lik n a n d e e r s ä tt­ d e riv e d by a re s id e n t o f a C o n tra c tin g S ta te n in g , so m p e rs o n m ed h e m v ist i e n a v ta lsslu ­ in h is c a p a c ity as a m e m b e r o f th e b o a rd o f ta n d e s ta t u p p b ä r i e g en sk ap av m e d le m i d ir e c to r s o r th e a d m in is tra tiv e o r c o n tro l sty re lse e lle r i e tt a d m in is tr a tiv t råd e lle r e tt C o u n c il o f a c o m p a n y w hich is a re s id e n t o f k o n tr o llrå d i b o lag m ed h e m v ist i d e n a n d ra th e o th e r C o n tra c tin g S ta te m ay be ta x e d in 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 th a t o th e r S tate. a n d r a s ta t.

A rtic le 15 A rtik e l 15 Artistes and athletes Artister 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 r­ 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 ­ t i d e s 12 a n d 13, in c o m e d e riv e d by a re s id e n t la rn a 12 och 13 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 an 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 tre , m o tio n p ic tu re , ra 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 a s 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 a rtis t, så-

fro m h is p e rso n a l a c tiv itie s as such ex ercised so m te a te r- eller film sk å d e sp e la re , ra d io - el­ in th e o th e r C o n tra c tin g S tate, m ay be tax ed ler te le v is io n s a rtis t eller m u s ik e r, e lle r av in th a t o th e r S tate. id r o tts m a n , b e s k a tta s i d e n n a a n d ra stat. 2. W h e re in c o m e in resp ect o f p e rso n a l 2. 1 fall d å in k o m st g en o m p e rso n lig v e rk ­ a c tiv itie s e x ercised by a n e n te r ta in e r o r an sa m h e t, so m a rtis t eller id r o tts m a n u tö v a r i a th le te in h is c a p a c ity a s such a c c ru e s n o t to d e n n a e g en sk ap , in te tillfa lle r a rtis te n eller 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- id r o tts m a n n e n själv u ta n a n n a n p e rs o n , få r o th e r p e rso n , th a t in c o m e m ay , n o tw ith - d e n n a in k o m st, u ta n h in d e r av b e stä m m e l­ s ta n d in g th e p ro v isio n s o f A rticles 6, 12 a n d se rn a i a rtik la rn a 6, 12 och 13, b e s k a tta s i d en 13, be ta x e d in th e C o n tra c tin g S tate in w hich a v ta ls s lu ta n d e sta t d ä r a rtis te n e lle r id r o tts ­ 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 m a n n e n u tö v a r v e rk s a m h e te n . ex ercised . 3. W h e re th e a c tiv itie s m e n tio n e d in pa- 3. 1 fall d å v e rk s a m h e t som av ses i p u n k ­ ra g ra p h s (1) a n d (2) are p e rfo rm e d w ith in th e te r n a 1 och 2 u tö v a s in o m ra m e n fö r e tt kul­ fra m e w o rk o f a c u ltu ra l ex ch an g e b etw een tu r u tb y te m ellan d e a v ta ls s lu ta n d e s ta te rn a th e C o n tra c tin g S ta te s o r su p p o rte d by p u b lic eller å tn ju te r stö d m ed a llm ä n n a m e d e l i d en fu n d s in th e C o n tra c tin g S ta te o f w hich th e a v ta ls s lu ta n d e s ta t d ä r a rtis te n eller id r o tts ­ e n te r ta in e r o r a th le te is a re s id e n t, in co m e m a n n e n h a r h e m v ist, b e s k a tta s in k o m st av d e riv e d fro m such a c tiv itie s shall be ta x a b le s å d a n v e rk s a m h e t e n d a s t i d e n n a stat. o n ly in th a t S tate.

A rticle 16 A rtik e l 16 Pensions, annuities and similar payments Pension, livränta och liknande betalningar 1. S u b ject to th e p ro v is io n s o f p a ra g ra p h 1. O m in te b e stä m m e lse rn a i a rtik e l 17 (1) o f A rticle 17, p e n sio n s a n d o th e r sim ila r p u n k t 1 fö ra n le d e r a n n a t, b e s k a tta s p e n sio n re m u n e ra tio n p a id to a re s id e n t o f a C o n tra c ­ o c h a n n a n lik n a n d e e rs ä ttn in g , som b e ta la s tin g S ta te shall be ta x a b le on ly in th a t S tate. till p e rso n m ed h e m v ist i en a v ta ls s lu ta n d e 2. N o tw ith s ta n d in g th e p ro v isio n s o f p a ­ s ta t, e n d a s t i d e n n a sta t. ra g ra p h (1), d is b u rs e m e n ts u n d e r th e Social 2. 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 t S e c u rity leg islatio n o f a C o n tra c tin g S tate 1 b e s k a tta s u tb e ta ln in g a r en lig t so cialfö rsäk a n d a n n u itie s a risin g in a C o n tra c tin g S tate rin g sla g stiftn in g e n i e n a v ta ls s lu ta n d e sta t shall be ta x a b le o n ly in th a t S tate. o ch liv rä n ta so m h ä r r ö r från en a v ta ls s lu ta n ­ d e s ta t e n d a s t i d e n n a sta t. 3. T h e te rm “ a n n u ity ” m e a n s a sta te d sum 3. M ed u ttry c k e t ” liv r ä n ta ” fö rstå s e tt p ay a b le p e rio d ic a lly a t sta te d tim e s d u rin g fa s tstä llt b e lo p p , so m 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 s c e rta in a b le p e ­ fa ststä 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 n a n a n g iv e n eller fa s ts tä llb a r tid s p e ­ p a y m e n ts in re tu rn fo r a d e q u a te a n d full co n - rio d och so m u tg å r p å g ru n d a v fö rp lik te lse s id e ra tio n in m o n e y o r m o n e y ’s w o rth . a tt v e rk s tä lla d e ssa b e ta ln in g a r so m e r s ä tt­ n in g fö r d ä re m o t fu llt s v a ra n d e v e d erlag i p e n n in g a r eller p e n n in g a rs v ärd e.

A rtic le 17 A rtik e l 17 Governmental functions Offentlig tjänst 1. R e m u n e ra tio n , in c lu d in g p e n sio n s, 1. E rs ä ttn in g , p e n sio n d ä ri in b e g rip e n , p a id by, o r o u t o f fu n d s c re a te d by, a C o n ­ so m b e ta la s a v e lle r frå n fo n d e r in r ä tta d e av tra c tin g S ta te o r a p o litic a l s u b d iv isio n o r a en a v ta ls s lu ta n d e s ta t, d ess p o litisk a u n d e r­ local a u th o r ity th e r e o f to a n in d iv id u a l in a v d e ln in g a r eller lo k ala m y n d ig h e te r till

re s p e c t o f serv ices re n d e re d to th a t S ta te o r fysisk p e rs o n p å g ru n d av o ffen tlig t u p p d ra g i s u b d iv is io n o r local a u th o r ity th e r e o f in th e d e n n a s ta ts, d e ss p o litisk a u n d e ra v d e ln in g a rs d isc h a rg e o f fu n c tio n s o f a g o v e rn m e n ta l na- 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 ­ tu r e shall be ta x a b le on ly in th a t S tate. d a st i d e n n a sta t. 2. T h e p ro v is io n s o f A rtic le s 13, H a n d 16 2. B e s tä m m e lse rn a i a rtik la rn a 13, 14 och shall a p p ly to r e m u n e ra tio n a n d p e n sio n s in 16 tillä m p a s p å e rs ä ttn in g , p e n sio n o ch lik ­ 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 n a n d e b e ta ln in g so m u tg å r p å g ru n d a v a rb e ­ w ith a b u sin e ss c a rrie d o n by a C o n tra c tin g te so m u tf ö rts i s a m b a n d m e d rö re lse som S ta te o r a p o litic a l s u b d iv isio n o r a local a u ­ b e d riv s av e n a v ta ls s lu ta n d e s ta t, d ess p o li­ th o r ity th e re o f. tisk a u n d e ra v d e ln in g a r eller lo k ala m y n d ig ­ h eter.

A rtic le 18 A rtik e l 18 Students and trainees Studerande och praktikanter A n in d iv id u a l w h o is a re s id e n t o f a C o n ­ F y sisk p e rso n , som h a r h e m v ist i en a v ta ls ­ 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 s lu ta n d e sta t o ch so m tillfällig t v is ta s i den in th e o th e r C o n tra c tin g S ta te fo r th e p rim a ry a n d ra a v ta ls s lu ta n d e sta te n h u v u d sa k lig e n p u rp o s e o f fö r a tt (a) s tu d y in g in th a t o th e r C o n tra c tin g S ta­ a) s tu d e ra i d e n n a a n d r a a v ta ls s lu ta n d e te a t a u n iv e rs ity o r o th e r e d u c a tio n a l in s titu ­ s ta t v id u n iv e rs ite t eller a n n a n u n d e rv is ­ tio n ; n in g s a n s ta lt, (b ) se c u rin g tr a in in g re q u ire d to q u alify b ) e rh å lla p ra k tik so m ä r n ö d v ä n d ig fö r a tt h im to p ra c tic e a p ro fe ssio n ; o r få b e h ö rig h e t a tt u tö v a e tt y rk e, eller (c) s tu d y in g o r d o in g re s e a rc h as a re c ip i­ c) s tu d e ra e lle r fo rsk a i eg e n sk a p a v m o tta ­ e n t o f a g ra n t o r a w a rd , shall be e x e m p t fro m g are av s tip e n d iu m eller b e lö n in g , ta x in th a t o th e r C o n tra c tin g S ta te in resp ect ä r b e fria d frå n sk a tt i d e n n a a n d r a a v ta ls s lu ­ of: ta n d e s ta t fö r (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 u tb 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 , tr a in in g o r p ra c tic e ; u n d e rv is n in g , u tb ild n in g eller p ra k ­ tik , (ii) re m u n e ra tio n fo r p e rs o n a l serv ices 2) in k o m s t a v a rb e te so m u tfö rs i d e n ­ p e rfo rm e d in th a t o th e r C o n tra c ­ n a a n d ra a v ta ls s lu ta n d e sta t u n d e r tin g S ta te d u rin g such y e a r o f in co - in k o m s tå r d å e rs ä ttn in g e n in te m e as th e r e m u n e ra tio n d o e s n o t ö v e rs tig e r, så v itt a v s e r Sverige, ex ceed , in th e case o f S w eden 60 6 0 % a v b a s b e lo p p e t o ch , s å v itt a v ­ p e r c e n t o f th e b a sic a m o u n t, a n d in se r B u lg arien , e tt b e lo p p m o ts v a ­ th e c ase o f B u lg aria a n a m o u n t cor- ra n d e d e t sk a tte fria b e lo p p e t enligt re s p o n d in g to th e ta x e x e m p t a m o ­ b u lg a risk lag, och u n t, a c c o rd in g to B u lg arian law ; a n d (iii) th e a m o u n t o f su ch g ra n t o r a w ard . 3) s å d a n t s tip e n d iu m eller s å d a n b e lö ­ T h e b e n e fits u n d e r su b -p a ra g ra p h (ii) nin g . a b o v e shall e x te n d on ly fo r su ch p e rio d o f S k a tte b e frie ls e en lig t 2 o v a n m ed g es e n d a s t tim e as m ay b e re a so n a b ly o r c u sto m a rily fö r d en tid so m skäligen e lle r v a n lig tv is e r ­ re q u ire d to c o m p le te th e e d u c a tio n , tra in in g , f o rd ra s fö r a tt fu llb o rd a u n d e rv is n in g e n , u t­ p ra c tic e o r re s e a ra c h u n d e rta k e n b u t shall in b ild n in g e n , p ra k tik e n e lle r fo rsk n in g e n m en n o e v e n t exceed a p e rio d o f sev en c o n secu - få r in te i n åg o t fall a v se län g re tid ry m d än sju tiv e years. p å v a ra n d r a fö lja n d e år.

A rtic le 19 A rtik el 19 O t her income Annan inkomst 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 tra c - In k o m s t som p e rs o n m ed h e m v ist i e n a v ­ tin g S tate, w h e re v e r arisin g , n o t d e a lt w ith in ta ls s lu ta n d e s ta t fö r v ä rv a r o ch som in te b e ­ th e fo reg o in g A r tid e s o f th is C o n v e n tio n h a n d la s i fö re g å e n d e a r tik la r a v d e tta a v ta l sh all b e ta x a b le on ly in th a t S tate. 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 s e tt v a r­ ifrå n in k o m ste n h ä rrö r.

A rtic le 20 A rtik e l 20 Capital Förmögenhet 1. C a p ita l re p re s e n te d by im m o v a b le p ro - 1. F ö rm ö g e n h e t b e s tå e n d e av så d a n fast p e rty re fe rre d to in A rtic le 5, o w n ed by a e g e n d o m so m av se s i a rtik e l 5, 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 e d h e m v ist 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 a y b e ta x e d och vilken ä r b eläg en i d e n a n d ra a v ta lsslu ­ 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 s tå e n d e a v lös eg en ­ 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 , som u tg ö r d el a v rö re lse tillg å n g a rn a i p lace o f b u sin e ss w hich a n e n te r p ris e o f a fast d rifts tä lle , v ilk et e tt fö re ta g i en a v ta ls ­ C o n tra c tin g S ta te h as in th e o th e r C o n tra c ­ s lu ta n d e s ta t h a r i d e n a n d ra a v ta ls s lu ta n d e tin g S ta te o r by m o v a b le p ro p e rty p e rta in in g s ta te n , eller a v lös e g e n d o m , h ä n fö rlig till to a fix ed b a se a v a ila b le to a re s id e n t o f a s ta d ig v a ra n d e a n o rd n in g fö r a tt u tö v a fritt C o n tra c tin g S ta te in th e o th e r C o n tra c tin g y rk e, so m p e rs o n m ed h e m v ist i en a v ta ls s lu ­ S ta te fo r th e p u rp o s e o f p e rfo rm in g a lib eral ta n d e s ta t h a r i d e n a n d ra a v ta ls s lu ta n d e s ta ­ p ro fe ssio n , m ay be ta x e d in th a t o th e r S tate. te n , få r b e s k a tta s i d e n n a a n d ra sta t. 3. C a p ita l re p re s e n te d b y sh ip s, a irc ra ft o r 3. F ö rm ö g e n h e t b e s tå e n d e av sk e p p , lu ft­ ro a d v eh icles o p e ra te d in in te rn a tio n a l traffic farty g eller la n d s v ä g sfo rd o n , so m a n v ä n d s i by a n e n te rp ris e o f a C o n tra c tin g S ta te a n d in te rn a tio n e ll tra fik a v e tt fö re ta g i en a v ta ls ­ by m o v a b le p ro p e rty p e rta in in g to th e o p e ra ­ s lu ta n d e s ta t, sa m t av lös e g e n d o m so m ä r tio n o f su ch sh ip s, a irc ra ft o r ro a d veh icles h ä n fö rlig till a n v ä n d n in g e n av s å d a n a sk ep p , shall be ta x a b le o n ly in th a t S tate. lu ftfa rty g elle r la n d s v ä g sfo rd o n , b e s k a tta s e n ­ d a s t i d e n n a sta t. 4. A ll o th e r e le m e n ts o f c a p ita l o f a resi­ 4. A lla a n d ra 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 shall be ta x a b le p e rs o n m ed h e m v is t i en a v ta ls s lu ta n d e sta t o n ly in th a t S tate. in n e h a r, b e s k a tta s e n d a s t i d e n n a sta t.

A rtic le 21 A rtik e l 21 Elimination o f double taxation Undanröjande av dubbelbeskattning 1. In B u lg aria d o u b le ta x a tio n shall b e eli- 1. I B u lg arien u n d a n rö js d u b b e lb e s k a tt­ m in a te d as follow s: n in g p å fö lja n d e sätt: (a) W h e re a re s id e n t o f B u lg aria d e riv e s a ) I fall d å p e rso n m e d h e m v ist i B u lg arien in c o m e o r o w n s c a p ita l w h ic h , in a c c o rd a n c e fö r v ä rv a r in k o m s t eller in n e h a r fö rm ö g e n h e t w ith th e p ro v is io n s o f th is C o n v e n tio n , m ay so m en lig t b e s tä m m e ls e rn a i d e tta a v ta l få r b e ta x e d in S w ed en , su ch in c o m e o r c a p ita l b e s k a tta s i Sverige, skall in k o m ste n e lle r fö r­ shall b e e x e m p t fro m ta x in B ulgaria. m ö g e n h e te n u n d a n ta s frå n b e s k a ttn in g i B ul­ g arien . (b ) H o w e v e r, such in c o m e o r c a p ita l m ay b) S å d a n in k o m st eller fö rm ö g e n h e t får n e v e rth e le s s b e ta k e n in to a c c o u n t in calcula- e m e lle rtid b e a k ta s v id b e s tä m m a n d e t a v b e ­

tin g th e a m o u n t o f ta x o n th e re m a in in g inco- lo p p e t a v s k a tte n p å s å d a n p e rs o n s å te r s tå e n ­ m e o r c a p ita l o f such re s id e n t. d e in k o m s t eller fö rm ö g e n h e t. (c) N o tw ith s ta n d in g th e p ro v is io n s o f sub- c) I fall d å p e rs o n m e d h e m v ist i B u lg arien p a ra g r a p h s (a) a n d (b), w h e re a re s id e n t o f fö r v ä rv a r u td e ln in g e lle r ro y a lty so m en lig t B u lg aria d e riv e s d iv id e n d s o r ro y a ltie s a rtik e l 8 eller a rtik e l 10 få r b e s k a tta s i S v e ri­ 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 o f ge, skall B u lg arien - u ta n h in d e r av b e s tä m ­ A rtic le 8 o r 10, m ay be ta x e d in S w ed en , m e ls e rn a i p u n k te r n a a) och b ) —frå n s k a tte n B u lg aria sh all allo w as a d e d u c tio n fro m th e p å d e n n a p e rs o n s in k o m s t a v rä k n a e tt b e lo p p ta x o n th e in c o m e o f th a t re s id e n t a n a m o u n t m o ts v a ra n d e d e n sk a tt so m b e ta la ts i S v e ri­ e q u a l to th e ta x p a id in S w ed en . Such d e d u c ­ ge. A v rä k n in g s b e lo p p e t skall e m e lle rtid in te tio n shall n o t, h o w ev er, exceed th a t p a rt o f ö v e rs tig a d e n del av sk a tte n , b e rä k n a d fö re th e ta x , as c o m p u te d b e fo re th e d e d u c tio n is a v rä k n in g e n , v ilk en b e lö p e r p å så d a n a in ­ g iv en , w h ich is a ttrib u ta b le to su ch ite m s o f k o m s tsla g so m u p p b ä rs frå n S verige. in c o m e d e riv e d fro m th a t o th e r S tate. 2. In th e c ase o f S w eden, d o u b le ta x a tio n 2. B e trä ffa n d e S verige u n d v ik s d u b b e lb e ­ shall be a v o id e d as follow s: s k a ttn in g p å fö lja n d e sä tt: a ) W h e re a re s id e n t o f S w ed en d e riv e s in ­ a) 1 fall d å p e rs o n m e d h e m v is t i Sverige c o m e w h ic h u n d e r th e law s o f B u lg aria a n d in u p p b ä r in k o m s t so m en lig t la g s tiftn in g e n i a c c o rd a n c e w ith th e p ro v is io n s o f th is B u lg arien o ch b e s tä m m e ls e rn a i d e tta a v ta l C o n v e n tio n m ay be ta x e d in B u lg aria, Sw e­ få r b e s k a tta s i B u lg arien , skall S verige —i e n ­ d e n sh all allow — su b je c t to th e p ro v is io n s o f lig h et m e d b e s tä m m e ls e rn a i sv e n sk la g stift­ th e law s o f S w ed en c o n c e rn in g c re d it fo r fo- n in g o m a v rä k n in g av u tlä n d s k s k a tt (ä v e n i reig n ta x (as it m a y be a m e n d e d fro m tim e to d e n ly d else d e n fra m d e le s k an få g en o m a tt tim e w ith o u t c h an g in g th e g e n e ra l p rin c ip le ä n d r a s u ta n a tt d e n a llm ä n n a p rin c ip so m h e re o f) —as a d e d u c tio n fro m th e ta x o n such an g es h ä r ä n d r a s ) - f r å n s k a tte n p å in k o m s ­ in c o m e , a n a m o u n t eq u a l to th e B u lg arian te n a v rä k n a e tt b e lo p p m o ts v a ra n d e d en ta x p a id in re sp e c t o f su ch in co m e. s k a tt so m e rla g ts i B u lg arien fö r in k o m ste n . (b ) N o tw ith s ta n d in g th e p ro v is io n s o f su b - b ) I fall d å p e rs o n m e d h e m v ist i S verige p a ra g r a p h (a), w h ere a re s id e n t o f S w eden f ö r v ä rv a r in k o m s t e lle r v in s t so m en lig t b e ­ d e riv e s in c o m e o r g ain s w h ic h , in a c c o rd a n c e s tä m m e ls e r n a i a rtik e l 6, a rtik e l 11 p u n k t 2 w ith th e p ro v is io n s o f A rtic le 6, p a ra g ra p h e lle r a rtik e l 12 få r b e s k a tta s i B u lg arien , skall (2 ) o f A rtic le 11 o r A rtic le 12, m a y b e ta x e d S verige, u ta n h in d e r av b e s tä m m e ls e rn a i in B u lg aria, S w eden sh all e x e m p t su c h in co ­ p u n k t a), u n d a n ta s å d a n in k o m s t eller v in s t m e o r g a in s fro m ta x p ro v id e d th a t th e p r i n ­ frå n b e sk a ttn in g . D e tta g äller d o c k e n d a s t o m c ip a l p a r t o f th e in c o m e o r g a in s o f th e p lace d en ö v e rv ä g a n d e d e le n a v in k o m s te n eller o f b u sin e ss o r fix ed b ase a rise s fro m b u sin e ss v in s te n frå n d e t fa sta d rifts tä lle t eller d en a c tiv itie s o r a lib eral p ro fe ssio n , o th e r th å n s ta d ig v a ra n d e a n o rd n in g e n h ä r r ö r frå n rö re l­ th e m a n a g e m e n t o f se c u ritie s a n d o th e r si­ se e lle r fr itt y rk e, m e d u n d a n ta g fö r fö r v a lt­ m ila r p ro p e r ty , a n d such a c tiv itie s are c a rri- n in g a v v ä rd e p a p p e r o ch a n n a n lik n a n d e lös e d o n w ith in B u lg aria th ro u g h th e p la c e o f e g e n d o m , s a m t v e rk s a m h e te n i fråg a b e d riv s b u s in e ss o r th e fix ed base. i B u lg arien frå n d e t fa s ta d rifts tä lle t e lle r d e n s ta d ig v a ra n d e a n o rd n in g e n . (c) N o tw ith s ta n d in g th e p ro v is io n s o f sub- c) 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 t p a ra g r a p h (a), d iv id e n d s p a id by a c o m p a n y a) o v a n ä r u td e ln in g frå n b o la g m e d h e m v is t i b e in g a re s id e n t o f B u lg aria to a c o m p a n y B u lg a rie n till b o lag m e d h e m v is t i Sverige b e in g a re s id e n t o f S w eden sh all be e x e m p t u n d a n ta g e n frå n sv e n sk s k a tt i d e n m å n u t­ fro m S w ed ish ta x to th e e x te n t th a t th e d iv i­ d e ln in g e n en lig t sv en sk la g s tiftn in g skulle h a d e n d s w o u ld h a v é b een e x e m p t u n d e r Sw e­ v a rit u n d a n ta g e n frå n sv en sk s k a tt o m b å d a d is h law if b o th c o m p a n ie s h a d b e e n S w edish b o lag en h a d e v a rit sv en sk a bolag. c o m p a n ie s. (d ) W h e re a re s id e n t o f S w ed en d e riv e s d ) I fall d å p e rs o n m e d h e m v ist i S verige

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 fö r v ä rv a r in k o m st, som en lig t b e s tä m m e ls e r­ sio n s o f p a ra g ra p h (2) o f A r ti d e 16 o r A r tid e n a i a rtik e l 16 p u n k t 2 e lle r a rtik e l 17 b e s k a t­ 17, shall be ta x a b le o n ly in B u lg aria, o r in co ­ ta s e n d a s t i B u lg arien e lle r so m en lig t b e ­ m e o r g a in s w h ich in a c c o rd a n c e w ith su b -p a- stä m m e ls e rn a i p u n k t b ) o v a n skall u n d a n ta s ra g ra p h (b ) o f th is p a ra g ra p h shall be e x e m p t frå n sv en sk sk a tt, få r Sverige b e a k ta in k o m s­ fro m S w edish ta x , S w ed en m a y ta k e such te n eller v in s te n vid b e s tä m m a n d e t av sv en sk in c o m e o r g ain s in to a c c o u n t w hen d e te rm i- p ro g re ssiv sk a tt. n in g th e g ra d u a te d ra te o f S w edish tax. (e) W h e re a re s id e n t o f S w eden o w n s c a p i­ e) 1 fall d å p e rs o n m ed h e m v ist i S verige ta l w h ich , in a c c o rd a n c e w ith th e p ro v isio 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 B ulgaria, se rn a i d e tta a v ta l få r b e s k a tta s i B u lg arien , S w ed en shall allo w as a d e d u c tio n fro m th e skall S verige frå n v e d e rb ö r a n d e p e rs o n s fö r­ ta x o n th e c a p ita l o f th a t p e rso n , a n a m o u n t m ö g e n h e tssk a tt a v rä k n a e tt b e lo p p m o ts v a ­ e q u a l to th e c a p ita l ta x p a id in B ulgaria. ra n d e d e n fö rm ö g e n h e tssk a tt som erlag ts i T h e d e d u c tio n shall n o t, h o w ev er, exceed B ulgarien. th a t p a rt o f th e c a p ita l ta x , a s c o m p u te d befo- A v rä k n in g s b e lo p p e t skall e m e lle rtid in te re th e d e d u c tio n is g iv en , w h ich is a p p ro p ria - ö v e rs tig a b e lo p p e t av d en d el a v fö rm ö g e n ­ te to th e c a p ita l w h ich m ay be ta x e d in B ulga­ h e ts s k a tte n , b e rä k n a d fö re a v rä k n in g e n , v il­ ria. ken b e lö p e r p å d e n fö rm ö g e n h e ts s k a tt som få r b e s k a tta s i B u lg arien .

A rticle 22 A rtik e l 22 Non-discrimination Förbud mot diskriminering 1. In d iv id u a ls w ho a re n a tio n a ls o f a 1. F y sisk p e rso n so m ä r m e d b o rg a re i en C o n tra c tin g S ta te a n d legal p e rs o n s esta b lish - a v ta ls s lu ta n d e sta t och ju r id is k p e rs o n b ild a d ed u n d e r th e law s o f a C o n tra c tin g S ta te shall e n lig t la g stiftn in g e n i en a v ta ls s lu ta n d e sta t n o t b e su b je c te d in th e o th e r C o n tra c tin g S ta­ 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 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 eller d ä rm e d sa 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 som ä r a v 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 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 re q u ire m e n ts to w h ich such in d iv id u a ls a n d m e d s a m m a n h ä n g a n d e k ra v so m fysisk och legal p e rs o n s o f th a t o th e r S ta te in th e sam e ju r id is k p e rs o n so m tillh ö r d e n n a a n d ra sta t c irc u m s ta n c e s a re o r m ay b e su b je c te d . T h is u n d e r s a m m a fö rh å lla n d e n ä r e lle r k a n bli p ro v is io n shall, n o tw ith s ta n d in g th e p ro v i­ 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 sio n s o f A rtic le 1, also a p p ly to p e rs o n s w h o 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 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 C o n ­ ä v e n p å p e rso n so m in te h a r h e m v ist i en tra c tin g S tates. a v ta ls s lu ta n d e s ta t e lle r 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 place o f b u sin e ss 2. B e sk a ttn in g e n a v fast d rifts tä lle , so m w h ic h a n e n te r p ris e o f a C o n tra c tin g S ta te fö re ta g i en a v ta ls s lu ta n d e sta t h a r i d en a n d ­ h a s in th e o th e r C o n tra c tin g S ta te shall n o t be 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 less fa v o u ra b ly le v ie d in th a t o th e r S ta te th å n 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 th e ta x a tio n lev ied o n e n te rp ris e s o f th a t n in g e n av fö re ta g i d e n n a a n d ra s ta t, som o th e r S ta te c a rry in g o n th e sa m e a c tiv itie s. b e d riv e r v e rk s a m h e t a v s a m m a slag. T h is p ro v isio n shall n o t be c o n s tru e d as D e n n a b e stä m m e lse a n se s in te m e d fö ra o b lig in g a C o n tra c tin g S ta te to g ra n t to re s i­ s k y ld ig h et fö r e n a v ta ls s lu ta n d e s ta t a tt m e d ­ d e n ts o f th e o th e r C o n tra c tin g S ta te an y p e r­ ge p e rso n m e d h e m v ist i d e n a n d ra a v ta ls s lu ­ so n a l a llo w an c es, reliefs a n d re d u c tio n s fo r ta n d e sta te n s å d a n t p e rs o n lig t a v d ra g v id b e ­ ta x a tio n p u rp o s e s o n a c c o u n t o f civ il sta tu s s k a ttn in g e n , s å d a n s k a tte b e frie lse e lle r s k a t­

o r fam ily re s p o n sib ilitie s w h ich it g ra n ts to te n e d s ä ttn in g p å g ru n d av c iv ils tå n d eller fö r­ its o w n re sid e n ts. s ö rjn in g s p lik t m o t fam ilj so m m edges p erso n m ed h e m v ist i d e n egna sta te n . 3. In te re s t, ro y alties a n d o th e r d isb u rse - 3. R ä n ta , ro y alty o ch a n n a n b e ta ln in g från m e n ts p a id by a n e n te rp ris e o f a C o n tra c tin g fo re ta g i en a v ta ls s lu ta n d e sta t till p erso n S ta te to a re s id e n t o f th e o th e r C o n tra c tin g m e d 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 ­ S ta te shall. fo r th e p u rp o s e o f d e te rm in in g te n ä r av d rag sg illa v id b e s tä m m a n d e t av d en th e ta x a b le p ro fits o f such e n te rp ris e , be de- b e s k a ttn in g s b a ra in k o m s te n fö r så d a n t fo re ­ d u c tib le u n d e r th e sam e c o n d itio n s as i f th ey ta g på s a m m a v illk o r som b e ta ln in g till p e r­ h a d b e e n p a id to a re sid e n t o f th e first-m e n - so n m ed h e m v ist i d en fö r s tn ä m n d a sta te n . tio n e d S ta te . S im ilarly , an y d e b ts o f an e n ­ P å s a m m a sä tt ä r sk u ld so m fö re ta g i en a v ­ te r p ris e o f a C o n tra c tin g S ta te to a re s id e n t o f ta ls s lu ta n d e sta t h a r till p erso n m ed h e m v ist i th e o th e r C o n tra c tin g S ta te sh all, fo r th e p u r­ d e n a n d ra a v ta ls s lu ta n d e sta te n avdragsgill p o se o f d e te rm in in g th e ta x a b le c a p ita l o f v id b e s tä m m a n d e t av s å d a n t fö retag s b e ­ su ch e n te rp ris e , be d e d u c tib le u n d e r th e sk a ttn in g s b a ra fö rm ö g e n h e t på sa 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 - k o r so m sk u ld till p erso n m ed h e m v ist i d en te d 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 . 4. T h e p ro v isio n s o f th is A rticle shall, 4. U ta n h in d e r a v b e s tä m m e ls e rn a i a r t i­ n o tw ith s ta n d in g th e p ro v isio n s o f A rticle 2, kel 2 tillä m p a s b e s tä m m e ls e rn a i fö re v a ra n d e a p p ly to ta x e s o f ev ery k in d a n d d e s c rip tio n . a rtik e l på s k a tte r a v v arje slag och b esk affen ­ het.

A rticle 23 A rtik el 23 M utual agreement procedure Förfarandet vid ömsesidig överenskommelse 1. W h e re a p e rs o n c o n sid e rs th a t th e ac- 1. O m en p e rso 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 will resu 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 som 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 k o m m e r a tt m e d fö ra b e s k a ttn in g so m s trid e r C o n v e n tio n , he m ay , irre sp e c tiv e o f th e re­ 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 a n , m ed ies p ro v id e d by th e d o m e s tic law o f th o se 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 som fin n s i d e ssa sta te rs th o r ity o f th e C o n tra c tin g S ta te o f w h ich he is in te rn a rä tts o r d n in g , fram lä g g a sak en fö r den 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 ( l ) o f A rtic le 22, to th a t o f th e C o n tra c ­ s ta t d ä r h a n h a r h e m v ist eller, o m fråga ä r om tin g S ta te o f w h ich he is a n a tio n a l o r, in th e tillä m p n in g av a rtik e l 22 p u n k t 1, i d en a v ­ c ase o f a legal p e rso n , to th a t o f th e C o n tra c ­ 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 eller, tin g S ta te u n d e r th e law s o f w h ich it is esta b - o m fråga ä r o m ju r id is k p e rs o n , i d e n a v ta ls ­ lish e d . T h e case m u st be p re s e n te d w ith in s lu ta n d e s ta t en lig t v ars la g s tiftn in g d en b il­ th re e y e a rs fro m th e first n o tific a tio n o f th e d a ts . S ak en skall fram lä g g as in o m tre å r från a c tio n re s u ltin g in ta x a tio n n o t in a c c o rd a n c e d en tid p u n k t då p e rs o n e n i fråga fick v e ts k a p w ith th e p ro v is io n s o f th e C o n v e n tio n . o m d e n å tg ä rd som givit u p p h o v till b e s k a tt­ n 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 ­ let. 2. T h e c o m p e te n t a u th o r ity shall e n d e a v o - 2. O m d en b e h ö rig a m y n d ig h e te n fin n e r u r, if th e o b je c tio n a p p e a rs to it to be ju s tifi- 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 e d a n d if it is n o t itse 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 so lu tio n , to reso lv e th e case by m y n d ig h e te n sö k a 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 th o ­ dig ö v e re n s k o m m e lse m ed d e n b eh ö rig a rity 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 sta-

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 be im p le m e n te d fa ts g e n o m fo rs u ta n h in d e r a v tid s g rä n s e r i n o tw ith s ta n d in g a n y tim e lim its in th e do- d e a v ta ls s lu ta n d e s ta te rn a s in te rn a lag stift­ m e s tic law 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 slu 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 ifficu lties 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 s v å rig h e te r el­ a ris in 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 som u p p k o m m e r i fråga om 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 eller tillä m p n in g e n av 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 ä v e n ö v erläg g a 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 b e lb e s k a ttn in g i fall som in te o m f a tta s av C o n 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 tra c tin g S ta te s m ay c o m m u n ic a te w ith each slu ta n d e s ta te rn a k a n tr ä d a i d ire 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 ed 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 pa- k o m m e lse i d e fall so m a n g iv its i fö reg åen d e rag rap h s. W h en it seem s a d v is a b le in o rd e r to p u n k te r. O m m u n tlig a ö v e rlä g g n in g a r anses reach a g re e m e n t to h a v é a n o ral ex ch an g e o f u n d e rlä tta e n ö v e re n s k o m m e lse , k a n så d a n a o p in io n s , such ex ch an g e m ay ta k e place ö v e rlä g g n in g a r äga ru m in o m en k o m m is sio n th ro u g h a C o m m iss io n c o n sistin g o f re p re ­ so m b e s tå r a v re p r e s e n ta n te r fö r d e b eh ö rig a s e n ta tiv e s o f th e c o m p e te n t a u th o r itie s o f th e m y n d ig h e te rn a i de a v ta ls s lu ta n d e sta te rn a . C o n tra c tin g S tates.

A rtic le 24 A rtik el 24 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 de a v ta ls ­ tr a c tin g S ta te s shall ex ch an g e such in f o rm a ­ s lu ta n d e s ta te rn a skall u tb y ta så d a n a u p p ly s­ tio n as is n ecessary fo r c a 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 s lu ta n d e s ta te rn a s in te rn a la g stiftn 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 som o m f a tta s a v a v ta le t i d en 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 sk a ttn in g e n en lig t d e n n a la g stiftn in g in te C o n v e n tio n . A ny in fo rm a tio n receiv ed by a s trid e r m o t a v ta le t. U p p ly s n in g a r so m e n a v ­ C o n tra c tin g S ta te shall be tre a te d as secret in ta ls s lu ta n d e s ta t m o tta g it skall b e h a n d la s så­ th e sa m e m a n n e r as in f o rm a tio n o b ta in e d som h em lig a p å sa m m a s ä tt som u p p ly s n in g ­ u n d e r th e d o m e s tic law s o f th a t S tate. a r som e rh å llits en lig t d e n in te rn a lag stift­ n in g en i d e n n a sta t. 2. In n o case shall th e p ro v isio n s o f p ara- 2. B e s tä m m e lse rn a i p u n k t 1 an se s in te g ra p 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 tr a tiv e m e a s u re s a t a) v id ta fo rv a ltn in g s å tg ä rd e r som a v v ik e r v a ria n c e w ith th e law s o r th e a d m in is tra tiv e frå n la g s tiftn in g och a d m in is tra 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 en 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 fo rm a tio n w h ich is n o t o b - b) lä m n a u p p ly s n in g a r so m 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 s tiftn in g e lle r 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; e lle r 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 o u ld c) lä m n a u p p ly s n in g a r so m skulle rö ja a f­ d isc lo se a n y tr ä 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- e lle r y rk e s­ 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 s v 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 isc lo su re o f w hich fö rfa rin g ssä tt e lle r 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 tra ry to p u b lic p o licy (o rd re lä m n a n d e skulle s trid a m o t a llm ä n n a h än sy n p u b lic). (o rd re p u b lic).

A rtic le 25 A rtik el 25 Members o f diplomatic missions and o f M edlem m ar av diplomatiska beskickningar consular posts och konsulat N o th in g in th is C o n v e n tio n sh all 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 ile g e s o f m e m b e rs o f d ip lo m a tic p riv ile g ie r v id b e s k a ttn in g e n so m en lig t folk­ m iss io n s o r o f c o n su la r p o sts u n d e r th e g en e­ r ä tte n s a llm ä n n a reg ler eller en lig t b e s tä m ­ ral ru le s o f in te rn a tio n a l law o r u n d e r th e m e lse r i s ä rsk ild a ö v e re n s k o m m e ls e r tillk o m ­ p ro v is io n s o f sp ecial a g reem en ts. m e r m e d le m m a r av d ip lo m a tis k a b e sk ic k ­ n in g a r e lle r k o n su la t.

A rtic le 26 A rtik e l 26 Entry into force Ikraftträdande 1. T h e C o n tra c tin g S ta te s sh all n o tify each 1. D e a v ta ls s lu ta n d e s ta te rn a skall m e d d e 1 o th e r w h en th e c o n s titu tio n a l re q u ire m e n ts la v a ra n d r a n ä r de k o n s titu tio n e lla fö r u ts ä tt­ fo r th e e n try in to force o f th is C o n v e n tio n n in g a r n a fö r ik r a ftträ d a n d e t a v d e tta a v ta l ä r h a v é b e e n c o m p lie d w ith. u p p fy lld a . 2. T h e C o n v e n tio n shall e n te r in to fo rce 2. A v ta le t tr ä d e r i k ra ft d ag en fö r d e t se n a ­ o n th e d a te o f th e la tte r o f th e n o tific a tio n s re av de m e d d e la n d e n so m av se s i p u n k t 1 re fe rre d to in p a ra g ra p h (1) a n d its p ro v is io n s o ch dess b e s tä m m e ls e r tillä m p a s sh all h a v é effect: (a) in re s p e c t o f in c o m e d e ri ved o n o r a fte r a) b e trä ffa n d e in k o m st so m fö rv ä rv a s d en 1st J a n u a r y n ex t fo llo w in g th e y e a r in w hich 1 ja n u a r i d e t å r som fö lje r n ä rm a s t e fte r d e t th e C o n v e n tio n e n te rs in to force; d å a v ta le t tr ä d e r i k ra ft e lle r se n a re , (b) in re s p e c t o f c a p ita l w h ic h is h eld in o r b ) b e trä ffa n d e fö rm ö g e n h e t so m in n e h a s a f te r th e c a le n d a r y e a r n ex t fo llo w in g th a t in d e t k a le n d e rå r so m fö lje r n ä rm a s t e fte r d e t w h ic h th e C o n v e n tio n e n te r s in to force. d å a v ta le t tr ä d e r i k ra ft e lle r sen are.

A rtic le 27 A rtik e l 27 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 n d e r o b e g rä n sa d d e fin ite ly , b u t e ith e r C o n tra c tin g S ta te m ay , tid , m e n v a rd e r a a v ta ls s lu ta n d e sta te n k an o n o r b e fo re 3 0 th J u n e in an y c a le n d a r y ear se n a s t d e n 30 ju n i u n d e r k a le n d e rå r so m b ö r ­ b e g in n in g a fte r th e e x p ira tio n o f a p e rio d o f j a r e fte r d e t a tt fem å r fö rflu tit frå n a v ta le ts five y e a rs fro m th e d a te o f its e n tr y in to f o l­ ik r a f ttr ä d a n d e på d ip lo m a tis k väg sk riftlig en ce, g iv e to th e o th e r C o n tra c tin g S tate, säg a u p p a v ta le t. th ro u g h d ip lo m a tic c h a n n e ls, w ritte n n o tic e I h ä n d e ls e a v s å d a n u p p sä g n in g u p p h ö r a v ­ o f te r m in a tio n . ta le t a tt gälla b e trä ffa n d e in k o m s t so m In su c h e v e n t th e C o n v e n tio n sh all cease to fö rv ä rv a s d e n 1 ja n u a r i d e t å r so m fö lje r n ä r ­ h a v é effect in re sp e c t o f in c o m e d e riv e d o n o r m a s t e fte r d e t d å u p p sä g n in g sk e d d e eller a f te r 1st J a n u a r y n e x t fo llo w in g th e y e a r in se n a re o c h b e trä ffa n d e fö rm ö g e n h e t so m in-

w h ich such n o tic e is g iv en a n d in re sp e c t o f n e h a s d e t k a le n d e rå r so m fö lje r n ä rm a s t e fte r c a p ita l w h ich is h eld in o r a fte r th e c a le n d a r d e t d å u p p sä g n in g sk e d d e e lle r sen are. y e a r n ex t follo w in g th a t in w h ich such n o tic e T ill b e k rä fte lse h ä ra v h a r u n d e rte c k n a d e , is given. d ä rtill v e d e rb ö rlig e n b e fu llm ä k tig a d e , u n d e r­ In w itn ess w h e re o f th e u n d e rs ig n e d being te c k n a t d e tta a v ta l o ch fö rse tt d e t m e d sin a d u ly a u th o r iz e d th e r e to h a v é sig n ed th e p re ­ sigill. s e n t C o n v en t ion a n d h a v é aflflxed th e r e to th e ir seals.

D o n e a t S o fia, th is 2 1 st d a y o f J u n e 1988, in S om sk e d d e i S ofia d en 21 ju n i 1988 i tv å d u p lic a te in th e E nglish language. e x e m p la r p å en g elsk a sp rå k e t.

F o r th e P e o p le ’s R e p u b lic o f B ulgaria: F ö r F o lk re p u b lik e n B ulgarien: Ljuben Gotsev Ljuben Gotsev

F o r th e K in g d o m o f S w eden: F ö r K o n u n g a rik e t Sverige: Torsten Örn Torsten Örn

22 N orstedts Tryckeri, Stockholm 1989