Avtal med Cypern för att undvika dubbelbeskattning beträffande inkomstskatter, London den 25 oktober 1988, SÖ 1989:69

Sveriges öveiensk)mme1ser

med främmande makter

ISSN 0284-1967 Utgiven av utrikesdepartementet g Q j 9 g 9 * ^9

Nr 69

Avtal med Cypern för att undvika dubbelbeskattning be­

träffande inkomstskatter

London den 25 oktober 1988

R eg erin g e n b eslö t d en 29 ju n i 1989 a t t ra tific e ra a v ta le t. R a tifik a tio n s in s tru m e n te n u tv ä x la d e s d e n 13 n o v e m b e r 1989 i L o n d o n o ch a v ta le t tr ä d d e d ä rm e d i k ra ft. R ik sd a g s b e h a n d lin g : P ro p . 1 9 8 8 /8 9 :6 1 , S k U 2 5 , rs k r 159. SFS 1989:901

( Ö v e rs ä ttn in g )1

Convention between the Government of Avtal mellan Konungariket Sveriges rege­

the Kingdom of Sweden and the Govern­ ring och Republiken Cyperns regering för

ment of the Republic of Cyprus for the att undvika dubbelbeskattning beträffan­

avoidance of double taxation with respect de inkomstskatter

to taxes on income

T h e G o v e rn m e n t o f th e K in g d o m o f Sw eden K o n u n g a rik e t Sveriges reg erin g och R e p u b li­ a n d th e G o v e rn m e n t o f th e R e p u b lic o f C y p ­ ken C y p e rn s regering, so m ö n s k a r ingå e tt \ ru s d e sirin g to c o n c lu d e a C o n v e n tio n fo r th e a v ta l fö r a tt u n d v ik a d u b b e lb e s k a ttn in g b e ­ A v o id a n c e o f D o u b le T a x a tio n w ith resp ect trä ffa n d e in k o m s ts k a tte r, h a r k o m m it ö v e r­ to T axes o n In c o m e , h a v é ag reed as follow s: e n s o m fö ljan d e:

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

A rtic le 2 A rtik el 2 Taxes covered Skatter som omfattas av avtalet (1) T h is C o n v e n tio n shall a p p ly to ta x e s on 1. D e tta a v ta l tillä m p a s p å s k a tte r p å in k o m st in c o m e im p o se d o n b e h a lf o f a C o n tra c tin g so m p å fö rs fö r e n a v ta ls s lu ta n d e sta ts, dess S ta te o r o f its p o litic a l s u b d iv isio n s o r local p o litisk a u n d e ra v d e ln in g a rs e lle r lo k a la m y n ­ a u th o r itie s , irre sp e c tiv e o f th e m a n n e r in d ig h e te rs rä k n in g , o b e ro e n d e av d e t sä tt på w h ich th ey a re levied. v ilk et s k a tte rn a ta s ut. (2) T h e re shall be reg a rd e d as tax es o n in ­ 2. M ed s k a tte r p å in k o m st fö rstå s a lla sk a t­ c o m e all tax es im p o se d o n to ta l in c o m e o r o n te r so m u tg å r p å in k o m st i d ess h e lh e t eller på e le m e n ts o f in c o m e , in c lu d in g ta x e s o n g ain s d e la r a v in k o m st, d ä ri in b e g rip n a s k a tte r på fro m th e a lie n a tio n o f m o v a b le o r im m o v - v in s t på g ru n d av ö v e rlå te lse a v lö s eller fast a b le p ro p e rty , as w ell as tax es o n c a p ita l ap p - e g en d o m , sa m t s k a tte r p å v ärd esteg rin g . re c ia tio n . (3) T h e e x istin g tax es to w hich th e C o n v e n ­ 3. D e fö r n ä rv a r a n d e u tg å e n d e sk a tte r, på 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 C y p ru s: a) i C y p ern : (i) th e in c o m e tax ; 1) in k o m s ts k a tte n , (ii) th e c a p ita l g ain s tax ; a n d 2) re a lis a tio n s v in s ts k a tte n , sa m t (iii) th e sp ecial c o n tr ib u tio n 3) d en sä rsk ild a a v g iften (h e re in a fte r re fe rre d to as ” C y p ru s ta x ” ). (i d e t fö lja n d e b e n ä m n d a ” c y p rio tisk s k a tt” ).

1 översättning i enlighet med den i prop. 1988/ 89:61 intagna texten.

(b) In S w eden: b ) i Sverige: (i) th e S ta te in c o m e ta x (d e n sta tlig a in ­ 1) d e n statlig a in k o m s ts k a tte n , sjö m a n s ­ k o m s ts k a tte n ), in c lu d in g th e s a ilo rs’ ta x s k a tte n o c h k u p o n g sk a tte n d ä ri in b e g rip ­ (s jö m a n s s k a tte n ) a n d th e c o u p o n ta x n a , (k u p o n g s k a tte n ); (ii) th e ta x o n th e u n d is tr ib u te d p ro fits 2) e rs ä ttn in g s s k a tte n o c h u ts k iftn in g s­ o f c o m p a n ie s (e rs ä ttn in g s s k a tte n ) a n d th e s k a tte n , ta x o n d is trib u tio n in c o n n e c tio n w ith red u c tio n o f sh a re c a p ita l o r th e w in d in g u p o f a c o m p a n y (u tsk iftn in g ssk a tte n ); (iii) th e ta x o n p u b lic e n te r ta in e rs (be­ 3) b e v illn in g sa v g ifte n fö r v issa offentliga v illn in g sa v g ifte n fö r v issa offentliga fö re­ fö re stä lln in g a r, stä lln in g a r); (iv ) th e c o m m u n a l in c o m e ta x (d e n k o m ­ 4) d e n k o m m u n a la in k o m s ts k a tte n , sa m t m u n a la in k o m stsk a tte n ); a n d (v ) th e p ro fit sh a rin g ta x (v in std e ln in g s - 5) v in s td e ln in g ss k a tte n s k 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” ). (4 ) T h e C o n v e n tio n shall also a p p ly to an y 4. 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 s u 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 p å fö rs vid C o n v e n tio n in a d d itio n to , o r in p lace of, th e sid a n 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 tates shall e a c h 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 a ije e a c h o th e r o f a n y sig n ific a n t c h an g es w h ich å r m e d d e la v a ra n d r a d e v äse 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 sp e c tiv e ta x a tio n so m v id ta g its i sk a tte la g stiftn in g e n i re s p e k ti­ law s. ve sta t.

A r ti d e 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 , u n - 1. O m in te s a m m a n h a n g e t fö ra n le d e r a n n a t, less th e c o n te x t o th e rw ise req u ires: h a r v id tillä m p n in g e n a v d e tta a v ta l fö lja n d e u ttry c k n e d a n a n g iv e n b ety d else: (a) th e te r m ” C y p ru s” m e a n s th e R e p u b lic a) ” C y p e rn ” å s y fta r R e p u b lik e n C y p ern o f C y p ru s a n d , w h en u sed in a g eo g rap h ical och in n e f a tta r, n ä r u ttry c k e t a n v ä n d s i geo­ sense, in c lu d e s th e n a tio n a l te r rito ry , th e te r ­ g rafisk b e ty d e lse , C y p e rn s te r rito riu m , C y­ rito ria l sea o f C y p ru s as w ell as o th e r m a ri- p e rn s te r rito ria lv a tte n o c h d e a n d ra h a v so m ­ tim e a re a s ö v e r w h ich C y p ru s in a c c o rd a n c e rå d e n ö v e r v ilk a C y p e rn , i ö v e re n s stä m m e lse w ith in te rn a tio n a l law ex ercises so v ereig n m e d fo lk rä tte n s a llm ä n n a regler, u tö v a r rig h ts o r ju r is d ic tio n ; s u v e rä n a rä ttig h e te r e lle r ju r is d ik tio n , (b ) th e te rm ” S w ed en ” m e a n s th e K ing- b) ” S v erig e” å 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 se d in a geogra- o c h in n e f a tta r, n ä r u ttry c k e t a n v ä n d s i geo-

p h ic a l sense, in c lu d e s th e n a tio n a l te r rito ry , g rafisk b ety d e lse , S veriges te r rito riu m , S v e ri­ th e te r rito ria l sea o f S w ed en as w ell as o th e r ges te r rito ria lv a tte n och a n d ra h a v so m rå d e n m a r itim e a re a s ö v e r w h ich S w ed en in acco r- ö v e r v ilk a Sverige, i ö v e re n s stä m m e lse m ed d a n c e w ith in te rn a tio n a l law ex ercises so v er- fo lk rä tte n s a llm ä n n a regler, u tö v a r su v e rä n a eign rig h ts o r ju r is d ic tio n ; rä ttig h e te r e lle r ju r is 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” o ch ” 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 th e R e- a v ta ls s lu ta n d e s ta te n ” å sy fta r R e p u b lik e n p u b lic o f C y p ru s o r th e K in g d o m o f S w eden, C y p e rn e lle r K o n u n g a rik e t S verige a llte fte r­ as th e c o n te x t re q u ire s; som s a m m a n h a n g e t k rä v e r, (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 rso n , b o lag g d u a l, a c o m p a n y a n d a n y o th e r b o d y o f p e r­ o ch a n n a n sa m m a n s lu tn in g , " sons; (e) th e te rm ” c o m p a n y ” m e a n s an y b o d y e) ” b o lag ” å s y fta r ju r id is k p e rs o n eller a n ­ c o rp o r a te o r a n y e n tity w h ich is tr e a te d as a n a n so m vid b e sk a ttn in g e n b e h a n d la s såsom b o d y c o rp o ra te fo r ta x p u rp o se s; ju r id is k p e rso n , a ( 0 th e te r m s ” e n te rp ris e o f a C o n tra c tin g 0 ” 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 t­ ” fö re ta g i d e n a n d ra a v ta ls s lu ta n d e s ta te n ” ing 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 so m b e d riv s a v p e rso n m ed c a rr ie 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 r p ris e c a rrie d o n by a re s id e n t fö retag 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 e n a n d ra a v ta ls s lu ta n d e sta te n , (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 sy fta r tr a n s p o rt a n y tr a n s p o r t by a sh ip o r a irc ra ft o p e ra te d m ed sk e p p e lle r lu ftfa rty g so m a n v ä n d s av b y a n e n te r p ris e o f a C o n tra c tin g S ta te , ex- fö re ta g i en a v ta ls s lu ta n d e sta t u to m d å sk ep ­ c e p t w h en th e sh ip o r a irc ra ft is o p e ra te d p e t e lle r lu ftfa rty g e t a n v ä n d s u te s lu ta n d e solely b etw e e n p lace s in th e o th e r C o n tra c t­ m ellan p la ts e r i d en a n d ra a v ta ls s lu ta n d e sta ­ ing S tate; te n , (h ) th e te rm ” n a tio n a l” m ean s: h ) ” m e d b o rg a re ” å sy fta r (i) a n y in d iv id u a l p o ssessin g th e c itiz e n - 1) fysisk p e rs o n so m ä r m e d b o rg a re i en s h ip o f a C o n tra c tin g S tate; a v ta ls s lu ta n d e sta t sa m t (ii) a n y legal p e rs o n , p a rtn e rs h ip a n d a s­ 2) ju r id is k p e rs o n , h a n d e ls b o la g eller so c ia tio n d e riv in g its s ta tu s as such from sa m m a n s lu tn in g som b ild a ts en lig t d e n lagth e law s in fo rce in a C o n tra c tin g S tate; stiftn in g som g äller i en a v ta ls s lu ta n d e sta t, (i) th e te r m ” c o m p e te n t a u th o r ity ” m ean s: i) ” b e h ö rig m y n d ig h e t” å sy fta r (1) in C y p ru s, th e M in is te r o f F in a n c e o r 1) i C y p e rn , fin a n s m in is te rn e lle r d e n n e s h is a u th o r iz e d re p re s e n ta tiv e ; 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 , d e n n e s beh is a u th o r iz e d re p re s e n ta tiv e o r th e a u th o ­ fu llm ä k tig a d e o m b u d eller d e n m y n d ig h e t rity w h ich is d e sig n a te d as a c o m p e te n t åt v ilk en u p p d ra s a tt v a ra b e h ö rig m y n d ig ­ a u th o r ity fo r th e p u rp o s e s o f th is C o n v e n - h e t vid tillä m p n in g e n av a v ta le t. tio n . (2) A s re g a rd s th e a p p lic a tio n o f th e 2. D å en a v ta ls s lu ta n d e s ta t tillä m p a r a v ta ­ 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 let an ses, så v id a in te sa m m a n h a n g e t fo ran le-

n o t d e fin e d th e r e in shall, u n le ss th e c o n te x t d e r a n n a t, v a ije u ttry c k so m in te d e fin ie r a ts i o th e rw ise re q u ire s, h a v é th e m e a n in g w h ic h a v ta le t h a d e n b e ty d e lse so m u ttry c k e t h a r 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 m in g e n lig t d e n s ta te n s la g s tiftn in g i frå g a o m så d a ­ th e ta x e s to w h ic h th e C o n v e n tio n a p p lie s. n a s k a tte r p å v ilk a a v ta le t tillä m p a s .

A rtic le 4 A rtik e l 4 Resident Hemvist (1) F o r th e p u rp o s e s o f th is C o n v e n tio n , th e 1. V id tillä m p n in g e n av d e tta a v ta l å sy fta r te r m ” re s id e n t o f a C o n tra c tin g S ta te ” m e a n s u ttry c k e t ” p e rs o n m e d h e m v is t i e n a v ta lsslu ­ a n y p e rs o n w h o , u n d e r th e law s o f th a t S tate, ta n d e s ta t” p e rs o n so m e n lig t la g stiftn in g e n i is lia b le to ta x th e r e in by re a s o n o f h is d o m i- d e n n a s ta t ä r sk a ttsk y ld ig d ä r p å g ru n d av cile, re s id e n c e , p lace o f m a n a g e m e n t o r a n y h e m v is t, b o s ä ttn in g , p la ts fö r fö re ta g sle d n in g o th e r c rite r iö n o f a s im ila r n a tu re . B u t th is e lle r a n n a n lik n a n d e o m s tä n d ig h e t. U ttr y c ­ te r m d o e s n o t in c lu d e an y p e rs o n w h o is lia ­ k e t in b e g rip e r e m e lle rtid in te p e rs o n so m ä r b le to ta x in th a t S ta te in re sp e c t o n ly o f s k a ttsk y ld ig i d e n n a sta t e n d a s t fö r in k o m st in c o m e fro m so u rc e s in th a t S tate. frå n k ä lla i d e n n a sta t. (2) W h e re by re a s o n o f th e p ro v is io n s o f 2. D å p å g ru n d 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 (1) a n in d iv id u a l is a re s id e n t o f 1 fy sisk p e rs o n h a r h e m v ist i b å d a a v ta lsslu ­ b o th C o n tra c tin g S tates, th e n h is s ta tu s shall ta n d e s ta te rn a , b e s tä m s h a n s h e m v is t p å föl­ b e d e te r m in e d as follow s: ja n d e sä tt: (a) h e sh all b e d e e m e d to be a re s id e n t o f a) H a n an se s h a h e m v is t i d e n s ta t d ä r h a n th e S ta te in w h ic h he h a s a p e r m a n e n t h o m e h a r e n b o s ta d so m s ta d ig v a ra n d e s tå r till a v a ila b le to h im . I f he h a s a p e rm a n e n t h o m e h a n s fö rfo g a n d e . O m h a n h a r e n s å d a n b o ­ a v a ila b le to h im in b o th S ta te s, h e sh all be s ta d i b å d a s ta te rn a , an se s h a n h a h e m v ist i d e e m e d to b e a re s id e n t o f th e S ta te w ith d e n s ta t m e d v ilk en h a n s p e rs o n lig a o ch e k o ­ w h ich h is p e rs o n a l a n d e c o n o m ic re la tio n s n o m is k a fö rb in d e ls e r ä r sta rk a s t (c e n tru m fö r a re c lo s e r (c e n tre o f v ita l in te re sts); le v n a d s in tre sse n a ). (b ) i f th e S ta te in w h ich he h a s h is c e n tre o f b ) O m d e t in te k a n a v g ö ra s i v ilk e n s ta t v ita l in te re s ts c a n n o t be d e te r m in e d , o r if he h a n h a r c e n tr u m fö r s in a le v n a d s in tre sse n h a s n o t a p e rm a n e n t h o m e a v a ila b le to h im e lle r o m h a n in te i n å g o n d e ra s ta te n h a r en in e ith e r S ta te , he shall b e d e e m e d to b e a b o s ta d so m s ta d ig v a ra n d e s tå r till h a n s fö rfo ­ re s id e n t o f th e S ta te in w h ich h e h a s a n h a b i- g a n d e , a n se s h a n h a h e m v is t i d e n s ta t d ä r tu a l a b o d e ; h a n s ta d ig v a ra n d e v istas. (c) i f h e h a s a n h a b itu a l a b o d e in b o th c) O m h a n s ta d ig v a ra n d e v is ta s i b å d a s ta ­ S ta te s o r in n e ith e r o f th e m , h e sh a ll b e d e e ­ te r n a e lle r o m h a n in te v ista s sta d ig v a ra n d e i m e d to b e a re s id e n t o f th e S ta te o f w h ich he n åg o n a v d e m , a n se s h a n h a h e m v is t i d e n is a n a tio n a l; s ta t d ä r h a n ä r m e d b o rg a re . (d ) i f h e is a n a tio n a l o f b o th S ta te s o r o f d ) O m h a n ä r m e d b o rg a re i b å d a s ta te rn a n e ith e r o f th e m , th e c o m p e te n t a u th o r itie s o f elle r o m h a n in te ä r m e d b o rg a re i n å g o n a v th e C o n tra c tin g S ta te s shall se ttle th e q u es- d e m , a v g ö r d e b e h ö rig a m y n d ig h e te rn a i d e tio n b y m u tu a l a g reem en t. a v ta ls s lu ta n d e s ta te rn a fråg an g e n o m ö m se si­ d ig ö v e re n s k o m m e lse . (3 ) W h e re by re a s o n o f th e p ro v is io n s o f 3. D ä p å g ru n d a v b e s tä m m e ls e rn a i p u n k t p a ra g ra p h (1 ) a p e rso n o th e r th å n a n in d iv i­ 1 a n n a n p e rs o n ä n fysisk p e rs o n h a r h e m v is t i

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 e n th e n it sh all be d e e m e d to be a re s id e n t o f th e i fråg a h a h e m v ist i d e n s ta t d ä r d e n h a r sin S ta te in w h ich its p la c e o f effectiv e m a n a g e ­ verk lig a led n in g . m e n t is s itu a te d . A rtic le 5 A rtik e l 5 Permanent establishment Fast driftställe (1 ) F ö 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 a v d e tta a v ta l å sy fta r te r m ” p e rm a n e n t e s ta b lis h m e n t” m e a n s a u ttry c k e t ” fast d rifts tä lle ” e n sta d ig v a ra n d e fix e d p la c e o f b u sin e ss th ro u g h w h ich th e p la ts fö r a ffä rsv e rk s a m h e t, frå n v ilk en e tt fö­ b u sin e ss o f a n e n te r p ris e is w holly o r p a rtly retag s v e rk s a m h e t h e lt e lle r d e lv is b e d riv s. c a rrie d o n . (2 ) T h e te r m ” p e rm a n e n t e s ta b lis h m e n t” 2. U ttry c k e t ” fast d rifts tä lle ” in n e f a tta r in c lu d e s especially: särsk ilt (a) a p la c e 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 n office; c) k o n to r, (d ) a facto ry ; d ) fa b rik , (e) a w o rk sh o p ; a n d e ) v e rk s ta d , o c h ( 0 a m in e , a n o il o r gas w ell, a q u a rr y o r 0 g ru v a , olje- e lle r gask älla, s te n b ro tt e lle r an y o th e r p lace o f e x tra c tio n o f n a tu r a l re- a n n a n p la ts fö r u tv in n in g a v n a tu rtillg å n g a r. so u rces. (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 byggnads-, an läggnings- eller la tio n p ro je c t c o n s titu te s a p e rm a n e n t e sta b ­ 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 lis h m e n t o n ly i f it la s ts m o re th å n six 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 o n th s. m å n a d e r. (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 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 rtic le , th e te r m ” p e rm a n e n t se r i d e n n a a rtik e l a n se s u ttry c k e t ” fast d rift­ e s ta b lis h m e n t” sh all b e d e e m e d n o t to in clu - stä lle ” in te in n e f a tta de: (a) th e use 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 a v a n o rd n in g a r u te s lu ta n ­ se o f sto ra g e , d is p la y o r d e liv e ry o f go o d s o r d e fö r lagring, u ts tä lln in g e lle r u tlä m n a n d e av m e r c h a n d is e b e lo n g in g to th e e n te rp rise ; 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 c k o f g o o d s o r b ) in n e h a v e t a v e tt fö re ta g e t tillh ö rig t v a ru ­ m e rc h a n d is e b elo n g in g to th e e n te r p ris e sole­ lag er u te s lu ta n d e fö r lagring, u ts tä lln in g eller ly fö r th e p u rp o s e o f sto ra g e , d is p la y o r d e ­ u tlä m n a n d e , liv ery ; (c) th e m a in te n a n c e o f a sto c k o f g o o d s 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 ru ­ m e rc h a n d is e b elo n g in g to th e e n te rp ris e sole­ lag er u te s lu ta n d e fö r b e a rb e tn in g e lle r fö rä d ­ ly fö r th e p u rp o s e o f P ro cessin g by a n o th e r lin g g e n o m a n n a t fö retag s försorg, e n te rp rise ; (d ) th e m a in te n a n c e o f a fix ed p la c e o f d ) in n e h a v e t a v s ta d ig v a ra n d e p la ts fö r af­ b u s in e ss solely fo r th e p u rp o s e o f p u rc h a s in g fä rsv e rk sa m h e t u te s lu ta n d e fö r in k ö p a v v a ­ g o o d s o r m e rc h a n d is e o r o f c o lle c tin g in fo r­ r o r e lle r in h ä m ta n d e a v u p p ly s n in g a r fö r fö ­ m a tio n , fo r th e e n te rp rise ; re tag et,

(e) th e m a in te n a n c e o f a fixed p la c e o f b u - e) in n e h a v e t av sta d ig v a ra n d e p la ts fö r af­ sin e ss solely fö r th e p u rp o s e o f c a rry in g o n , fä rs v e rk s a m h e t u te s lu ta n d e fö r a tt fö r fö re ta ­ fö r th e e n te r p ris e , a n y o th e r a c tiv ity o f a p re- get b e d riv a a n n a n v e rk s a m h e t a v fö rb e re d a n ­ p a ra to ry o r a u x ilia ry c h a ra c te r; d e e lle r b itr ä d a n d e a rt, ( 0 th e m a in te n a n c e o f a fix ed p la c e o f b u si- 0 in n e h a v e t a v s ta d ig v a ra n d e p la ts fö r af­ n ess solely fo r a n y c o m b in a tio n o f a c tiv itie s fä rs v e rk s a m h e t u te s lu ta n d e fö r a tt k o m b in e ­ m e n tio n e d in su b -p a ra g ra p h s (a) to (e), ra v e rk s a m h e te r so m an g es i p u n k te r n a a) — p ro v id e d t h a t th e o v e ra ll a c tiv ity o f th e fixed e), u n d e r f ö r u ts ä ttn in g a tt h ela d e n v e rk s a m ­ p la c e o f b u sin e ss re s u ltin g fro m th is c o m b i­ h e t so m b e d riv s frå n d e n s ta d ig v a ra n d e p la t­ n a tio n is o f a p re p a r a to ry o r a u x ilia ry c h a ra c ­ sen fö r a ffä rsv e rk s a m h e t p å g ru n d a v d e n n a ter. k o m b in a tio n ä r av fö rb e re d a n d e e lle r b itr ä ­ d a n d e a rt. (5 ) N o tw ith s ta n d in g th e p ro v is io n s o f p a- 5. 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 rs o n — o th e r d e r e p r e s e n ta n t p å v ilk en p u n k t 6 tillä m p a s , th å n a n a g e n t o f a n in d e p e n d e n t s ta tu s to ä r v e rk s a m fö r e tt fö re ta g s a m t i e n a v ta lsslu ­ w h o m p a ra g ra p h (6) a p p lie s — is a c tin g o n ta n d e s ta t h a r o ch d ä r reg elm ässig t a n v ä n d e r b e h a lf o f a n e n te rp ris e a n d h as, a n d h a b itu a l- fu llm a k t a tt s lu ta a v ta l i fö re ta g e ts n a m n , ly e x ercises in a C o n tra c tin g S ta te a n a u th o r i- a n se s d e tta fö re ta g - u ta n h in d e r av b e s tä m ­ ty 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 m e lse rn a i p u n k te r n a 1 o ch 2 — h a fa st d r if t­ e n te r p ris e , th a t e n te rp ris e sh all b e d e e m e d to ställe i d e n n a s ta t i fråg a o m v a rje v e rk s a m ­ h a v é a p e rm a n e n t e s ta b lis h m e n t in th a t S ta te h e t so m d e n n a p e rs o n b e d riv e r fö r fö retag et. in re s p e c t o f a n y a c tiv itie s w h ich t h a t p e rs o n D e tta g äller d o c k in te , o m d e n v e rk s a m h e t u n d e rta k e s fö r th e e n te rp ris e , u n le s s th e a c ­ so m d e n n a p e rs o n b e d riv e r ä r b e g rä n sa d till tiv itie s o f su ch p e rs o n a re lim ite d to th o s e s å d a n so m an g es i p u n k t 4 o ch so m — o m m e n tio n e d in p a ra g ra p h (4) w h ich , i f ex e rc i­ d e n b e d re v s frå n e n s ta d ig v a ra n d e p la ts fö r sed th r o u g h a fixed p lace o f b u sin e ss, w o u ld a ffä rsv e rk s a m h e t — in te sk u lle g ö ra d e n n a n o t m a k e th is fix ed p lace o f b u sin e ss a p e r­ s ta d ig v a ra n d e p la ts fö r a ffä rsv e rk s a m h e t till m a n e n t e s ta b lis h m e n t u n d e r th e p ro v isio n s fa st d rifts tä lle en lig t b e s tä m m e ls e rn a i n ä m n ­ o f th a t p a ra g ra p h . d a p u n k t. (6) A n e n te rp ris e o f a C o n tra c tin g S ta te 6. F ö re ta g a n se s in te h a fast d rifts tä lle i en sh all n o t b e d e e m e d to h a v é a p e rm a n e n t a v ta ls s lu ta n d e s ta t e n d a s t p å d e n g ru n d a tt e s ta b lis h m e n t in a C o n tra c tin g S ta te m erely fö re ta g e t b e d riv e r a ffä rsv e rk s a m h e t i d e n n a b e c a u se it c a rrie s o n b u s in e ss in th a t S tate sta t g e n o m fö rm e d lin g a v m ä k la re , k o m m is ­ th r o u g h a b ra k e r , g e n e ra l c o m m is s io n ag en t s io n ä r e lle r a n n a n o b e ro e n d e re p re s e n ta n t, o r a n y o th e r a g e n t o f an in d e p e n d e n t sta tu s , u n d e r fö r u ts ä ttn in g a tt s å d a n p e rs o n d ä rv id p ro v id e d th a t su ch p e rs o n s a re a c tin g in th e b e d riv e r sin sed v a n lig a a ffä rsv e rk s a m h e t. o r d in a r y c o u rs e o f th e ir b u sin e ss. (7 ) T h e fact th a t a c o m p a n y w h ic h is a 7. D e n o m s tä n d ig h e te n a tt e tt b o lag m ed re s id e n t o f a C o n tra c tin g S ta te C ontrols o r is h e m v is t i e n a v ta ls s lu ta n d e s ta t k o n tr o lle ra r c o n tro lle d b y a c o m p a n y w h ich is a re s id e n t eller k o n tro lle ra s a v e tt b o lag m e d h e m v ist i o f th e o th e r C o n tra c tin g S ta te , o r w h ic h c a r­ d e n a n d r a a v ta ls s lu ta n d e s ta te n e lle r a v e tt rie s o n b u s in e ss in th a t o th e r S ta te (w h e th e r b o lag so m b e d riv e r a ffä rsv e rk s a m h e t i d e n n a th ro u g h a p e rm a n e n t e s ta b lis h m e n t o r a n d ra s ta t (a n tin g e n frå n fast d rifts tä lle eller

o th e rw ise ), shall n o t o f its e lf c o n s titu te e ith e r p å a n n a t sä tt), m e d fö r in te i o ch fö r sig a tt c o m p a n y a p e rm a n e n t e s ta b lis h m e n t o f th e n å g o td e ra b o lag et u tg ö r fast d rifts tä lle fö r d e t o th e r. a n d ra .

A rtic le 6 A rtik e l 6 Income from immovable property Inkom st av fast egendom (1) In c o m e d eri ved by a re s id e n t o f a C o n - 1. In k o m st, so m p e rs o 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 s ta t fö r v ä rv a r a v fast e g 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 re stry ) (d ä ri in b e g rip e n in k o m s t a v la n tb ru k och s itu a te d in th e o th e r C o n tra c tin g S ta te m ay sk o g sb ru k ) b eläg en i d en a n d ra a v ta ls s lu ta n ­ b e ta x e d in th a t o th e r S tate. d e sta te n , få r b e sk a tta s i d e n n a a n d ra sta t. (2) T h e te rm ” im m o v a b le p ro p e r ty ” shall 2. U ttry c k e t ” fast e g e n d o m ” h a r d en b e ty ­ h a v é th e m e a n in g w h ich it h a s u n d e r th e law d else so m u ttry c k e t h a r en lig t la g stiftn in g e n i o f th e C o n tra c tin g S ta te in w h ich th e p ro p e r­ d en a v ta ls s lu ta n d e sta t d ä r eg 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 . T h e te rm sh all in lägen. U ttry c k e t in b e g rip e r d o ck a lltid tillb e ­ a n y c ase in c lu d e p ro p e rty accesso ry to im ­ h ö r till fast e g e n d o m , le v a n d e och d ö d a in ­ m o v a b le p ro p e rty , liv e sto c k a n d e q u ip m e n t v e n ta r ie r i la n tb ru k och sk o g sb ru k , rä ttig h e ­ u sed in a g ric u ltu re a n d fo re stry , rig h ts to te r p å v ilk a b e stä m m e lse rn a i p riv a trä tte n w h ich th e p ro v is io n s o f g en eral law respec- o m fast e g en d o m tillä m p a s , b y g g n ad er, n y tt­ tin g la n d e d p ro p e rty a p p ly , b u ild in g s, u su - ja n d e r ä tt till fast e g e n d o m s a m t r ä tt till fö r­ fru c t o f im m o v a b le p ro p e rty a n d rig h ts to ä n d e rlig a e lle r fa s ta e rs ä ttn in g a r fö r n y ttja n ­ v a ria b le o r fix ed p a y m e n ts as c o n s id e ra tio n d e t a v e lle r rä tte n a tt n y ttja m in e ra lfy n d ig ­ fo r th e w o rk in g of, o r th e rig h t to w o rk , m i­ h e t, k älla e lle r a n n a n n a tu rtillg å n g . S kepp, n e ra l d e p o s its , so u rces a n d o th e r n a tu r a l re- b å ta r o ch lu ftfa rty g an se s in te v a ra fa st eg en ­ so u rces; sh ip s, b o a ts a n d a irc ra ft shall n o t be d o m . re g a rd e d a s im m o v a b le p ro p e rty . (3) T h e p ro v isio 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 p å a p p ly to in c o m e d e riv e d fro m th e d ire c t use, in k o m st so m fö rv ä rv a s g en o m o m e d e lb a rt le ttin g , o r u se in a n y o th e r fo rm o f im m o v ­ b r u k a n d e , g en o m u th y r n in g e lle r a n n a n a n ­ ab le p ro p e rty . v ä n d n in g a v fast e g e n d o m . (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 3 4. B e stä m m e lse rn a i p u n k te r n a 1 o c h 3 shall a lso a p p ly to th e in c o m e fro m im ­ tillä m p a s ä v e n p å in k o m s t a v fast eg en d o m m o v a b le p ro p e rty o f an e n te r p ris e a n d to in ­ so m tillh ö r fö re ta g o c h p å in k o m st a v fast co m e fro m im m o v a b le p ro p e rty u sed fö r th e e g e n d o m so m a n v ä n d s v id sjä lv stä n d ig y r­ p e rfo rm a n c e o f in d e p e n d e n t p e rs o n a l se rv i­ k e su tö v n in g . ces.

A rtic le 7 A rtik el 7 Business profits Inkom st av rörelse (1) T h e p ro f its o f a n e n te r p ris e o f a C o n tr a c t­ 1. In k o m st av rö relse, so m fö retag i e n a v ta ls ­ ing S ta te shall be ta x a b le on ly in th a t S ta te slu ta n d e s ta t fö rv ä rv a r, b e s k a tta s e n d a s t i u n le ss th e e n te rp ris e c a rrie s o n b u sin e ss in d e n n a s ta t, s å v id a in te fö re ta g e t b e d riv e r rö ­ th e o th e r C o n tra c tin g S ta te th ro u g h a p e rm a - relse i d e n a n d r a a v ta ls s lu ta n d e s ta te n frå n

n e n t e s ta b lis h m e n t situ a te d th e re in . I f th e d ä r b eläg e t fast d rifts tä lle . O m fö re ta g e t b e ­ e n te r p ris e c a rrie s o n b u sin e ss as a fo re sa id , d riv e r rö relse p å nyss a n g iv e t s ä tt, få r fö re ta ­ th e p ro f its o f th e e n te rp ris e m ay be ta x e d in gets in k o m st b e sk a tta s i d en a n d ra sta te n , th e o th e r S ta te b u t on ly so m u c h o f th e m as is m en e n d a s t så s to r del av d e n so m ä r h ä n fö ra ttr ib u ta b le to th a t p e rm a n e n t e sta b lis h ­ lig till d e t fa sta d rifts tä lle t. m e n t. (2) S u b je c t to th e p ro v isio 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 s ta t b e ­ (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 en a n d ra a v ta ls s lu ta n d e sta ­ te c a rrie s o n b u sin e ss in th e o th e r C o n tra c t­ te n frå n d ä r b eläg et fast d rifts tä lle , h ä n fö rs, ing S ta te th ro u g h a p e rm a n e n t e s ta b lis h m e n t o m in te b e stä m m e lse rn a i p u n k t 3 fö ra n le d e r s itu a te d th e r e in , th e re shall in each C o n tra c ­ a n n a t, i v a rd e r a a v ta ls s lu ta n d e sta te n till det tin g S ta te b e a ttrib u te d to th a t p e rm a n e n t fa sta d rifts tä lle t d e n in k o m s t so m d e t kan e s ta b lis h m e n t th e p ro fits w h ic h it m ig h t be a n ta s a tt d rifts tä lle t skulle h a fö rv ä rv a t om ex p e c te d to m a k e if it w ere a d is tin c t a n d d e t v a rit e tt fris tå e n d e fö retag , so m b e d riv it s e p a ra te e n te rp ris e engaged in th e sa m e o r v e rk s a m h e t av sa m m a eller lik n a n d e slag u n ­ s im ila r a c tiv itie s u n d e r th e sa m e o r s im ila r d e r s a m m a e lle r lik n a n d e v illk o r o ch själv ­ c o n d itio n s a n d d ealin g w holly in d e p e n d e n tly stä n d ig t a v s lu ta t affä re r m ed d e t fö retag till w ith th e e n te rp ris e o f w h ich it is a p e rm a n e n t v ilk et d rifts tä lle t h ö r. e s ta b lis h m e n t. (3 ) In d e te rm in in g th e p ro fits o f a p e rm a ­ 3. V id b e s tä m m a n d e t av fast d rifts tä lle s n e n t e sta b lis h m e n t, th e re sh all be allo w ed as in k o m s t m ed g es a v d ra g fö r u tg ifte r so m u p p ­ d e d u c tio n s e x p e n se s w hich a re in c u rre d fo r k o m m it fö r d e t fa sta d rifts tä lle t, h ä ru n d e r th e p u rp o s e s o f th e p e rm a n e n t e sta b lis h ­ in b e g rip n a u tg ifte r fö r fö retag ets le d n in g och m e n t, in c lu d in g e x e c u tiv e a n d g e n e ra l a d m i­ a llm ä n n a fö rv a ltn in g , o a v se tt o m u tg ifte rn a n is tra tiv e e x p e n se s so in c u rre d , w h e th e r in u p p k o m m it i d e n s ta t d ä r d e t fa sta d rifts tä lle t th e S ta te in w h ic h th e p e rm a n e n t e sta b lish ­ ä r b eläg et eller a n n o rs tä d e s . m e n t is s itu a te d o r elsew here. (4) In s o fa r a s it h as b e e n c u s to m a ry in a 4. I d e n m å n in k o m st h ä n fö rlig till fast C o n tra c tin g S ta te to d e te r m in e th e p ro fits to d rifts tä lle i e n a v ta ls s lu ta n d e s ta t b ru k a t b e ­ b e a ttr ib u te d to a p e rm a n e n t e sta b lis h m e n t s tä m m a s p å g ru n d v a l av en fö rd e ln in g av o n th e b a sis o f an a p p o rtio n m e n t o f th e to ta l fö retag ets h e la in k o m st p å d e o lik a d e la rn a p ro f its o f th e e n te rp ris e to its v a rio u s p a rts, av fö re ta g e t, h in d r a r b e stä m m e lse rn a i p u n k t n o th in g in p a ra g ra p h 2 sh all p re c lu d e th a t 2 in te a tt i d e n n a a v ta ls s lu ta n d e s ta t d e n s k a t­ C o n tra c tin g S ta te fro m d e te rm in in g th e p ro ­ te p lik tig a in k o m ste n b e stä m s g en o m så d a n t fits to b e ta x e d by such a n a p p o rtio n m e n t as fö rfa ra n d e . D e n fö rd e ln in g s m e to d som a n ­ m ay b e c u s to m a ry ; th e m e th o d o f a p p o r tio n ­ v ä n d s sk all d o c k v a ra så d a n a tt re s u lta te t m e n t a d o p te d shall, h o w ev er, b e su ch th a t ö v e re n s s tä m m e r m e d p rin c ip e r n a i d e n n a a r ­ th e re s u lt shall be in a c c o rd a n c e w ith th e tik el. p rin c ip le s c o n ta in e d in th is A rticle. (5) N o p ro f its shall be a ttr ib u te d to a p e r­ 5. In k o m s t h ä n fö rs in te till fast d rifts tä lle m a n e n t e s ta b lis h m e n t by re a s o n o f th e m ere e n d a s t a v d e n a n le d n in g e n a tt v a ro r in k ö p s p u rc h a s e by th a t p e rm a n e n t e s ta b lis h m e n t o f g e n o m d e t fa sta d rifts tä lle ts fö rso rg fö r fö re ­ g o o d s o r m e rc h a n d is e fo r th e e n te rp ris e . taget.

t l - S Ö 1989:69 9

(6) F o r th e p u rp o s e s o f th e p re c e d in g pa- 6. V id tillä m p n in g e n a v fö re g å e n d e p u n k ­ ra g ra p h s, th e p ro fits to be a ttr ib u te d to th e te r b e stä m s in k o m st so m ä r h ä n fö rlig till d e t p e rm a n e n t e s ta b lis h m e n t shall be d e te rm i- fa s ta d rifts tä lle t g en o m s a m m a fö rfa ra n d e å r n e d by th e sa m e m e th o d y e a r by y e a r u n less frå n år, s å v id a in te g o d a o c h tillrä c k lig a skäl th e re is g o o d a n d su fficien t re a s o n to th e f ö ra n le d e r a n n a t. c o n tra ry . (7) W h e re p ro fits in c lu d e ite m s o f in co m e 7. In g å r i in k o m st a v 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- so m b e h a n d la s sä rsk ilt i a n d ra a rtik la r av tic le 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 stä m m e lse rn a i d essa o f th o s e A r tid e s sh all n o t b e affected by th e a rtik la r in te a v reg lern a i fö re v a ra n d e a rtik e l. p ro v is io n s o f th is A rtid e .

A r ti d e 8 A rtik e l 8 Shipping and air transport Sjöfart och luftfart (1) P ro f its o f a n e n te rp ris e o f a C o n tr a d i n g 1. In k o m st so m fö re ta g i e n a v ta ls s lu ta n d e S ta te fro m th e o p e ra tio n o f sh ip s o r a irc ra ft s ta t fö r v ä rv a r g en o m a n v ä n d n in g e n av sk ep p in in te rn a tio n a l traffic shall b e ta x a b le only e ller lu ftfa rty g i in te rn a tio n e ll tra fik b e s k a t­ in th a t S tate. ta s e n d a s t i d e n n a a v ta ls s lu ta n d e sta t. (2) T h e p ro v is io n s o f p a ra g ra p h (1) shall 2. B e stä m m e lse rn a i p u n k t 1 tillä m p a s also a p p ly to p ro fits fro m th e p a rtic ip a tio n in ä v e n p å in k o m st so m fö rv ä rv a s g en o m d e lta ­ a p o o l, a jo i n t b u sin e ss o r a n in te rn a tio n a l g an d e i e n 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. e n in te rn a tio n e ll d rifts o rg a n is a tio n . (3) N o tw ith s ta n d in g th e fo reg o 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 p ro fits fro m th e o p e ra tio n o f sh ip s in ser få r in k o m st a v sjö fa rt i in te rn a tio n e ll tr a ­ in te rn a tio n a l tra ffic d e riv e d by a c o m p a n y o r fik, so m fö rv ä rv a s a v b o lag e lle r h a n d e ls b o ­ p a r tn e r s h ip w h ich is a re s id e n t o f C y p ru s, lag m e d h e m v is t i C y p e rn v a rs k a p ita l till m o re th å n 25 p e r c e n t o f th e c a p ita l o f w hich m e r ä n 25 % b e h ä rs k a s, d ire k t eller in d ire k t is o w n e d , d ire c tly o r in d ire c tly , b y p erso n s a v p e rs o n e r so m in te h a r h e m v is t i C y p e rn , w h o a re n o t re s id e n ts o f C y p ru s, m ay be ta x ­ b e s k a tta s i Sverige. D e tta g äller d o c k in te o m e d in S w ed en i f th e c o m p a n y o r p a rtn e rs h ip b o lag et eller h a n d e ls b o la g e t v is a r, a tt in ­ d o es n o t p ro v e th a t th e C y p ru s ta x a p p ro - k o m s te n ä r u n d e rk a s ta d d e n c y p rio tisk a sk a tt p ria te to such in c o m e is e q u a l to th e C y p ru s so m sk u lle h a u tg å tt p å så d a n in k o m st om ta x w h ich w o u ld h a v é b e e n a p p ro p r ia te to s k a tte n b e rä k n a ts u ta n ia k tta g a n d e a v b e ­ su ch in c o m e i f th e C y p ru s ta x w ere c o m p u te d stä m m e lse lik a ly d a n d e m e d e lle r lik n a n d e w ith o u t reg ard to an y p ro v is io n id e n tic a l o r b e s tä m m e ls e rn a i d e n v id u n d e rte c k n a n d e t s im ila r to th e p ro v is io n s o f T h e M e rc h a n t av d e tta a v ta l g ä lla n d e lagen o m h an d elssjö - S h ip p in g (T ax in g P ro v isio n s ) L aw as in fo rce fa rt (s k a tte b e s tä m m e ls e m a ). a t th e signing o f th is C o n v e n tio n . (4) W ith re sp e c t to p ro fits d e riv e d by th e 4. B e trä ffa n d e in k o m s t 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 d e t d a n s k a , n o rs k a o ch sv en sk a lu ftfa rtsk o n n es S y stem (SA S) th e p ro v is io n s o f p a ra g ra p h s o rtie t S c a n d in a v ia n A irlin e s S y stem (SAS) (1) shall a p p ly o n ly to su ch p a r t o f th e p ro fits tillä m p a s b e s tä m m e ls e rn a i p u n k t 1 e n d a s t i as c o rre s p o n d s to th e p a rtic ip a tio n h e ld in fråg a o m d e n d e l a v in k o m s te n so m m o tsv a -

th a t c o n s o r tiu m by AB A e ro tr a n s p o rt (A BA), r a r d en a n d e l i k o n s o rtie t so m in n e h a s a v AB th e S w ed ish p a r tn e r o f S c a n d in a v ia n A irlin e s A e ro tr a n s p o rt (A B A ), d e n sv en sk e d e läg a ren S y stem (SAS). i S c a n d in a v ia n A irlin e s S y stem (SAS).

A rtic le 9 A rtik e l 9 Associated enterprises Företag m ed intressegemenskap (1 ) W h e re 1. I f a l l d å (a) a n e n te r p ris e o f a C o n tra c tin g S ta te p a r- a) e tt fö re ta g i e n a v ta ls s lu ta n d e s ta t d ire k t tic ip a te s d ire c tly o r in d ire c tly in th e m a n a g e ­ e lle r in d ire k t d e lta r i le d n in g e n e lle r ö v e rv a k ­ m e n t, c o n tro l o r c a p ita l o f a n e n te r p ris e o f n in g en av e tt fo re ta g i d e n a n d ra a v ta ls s lu ta n ­ th e o th e r C o n tra c tin g S ta te , o r d e sta te n e lle r äg er del i d e tta fö retag s k a p ita l, eller (b ) th e sa m e p e rs o n s p a rtic ip a te d ire c tly o r b ) s a m m a p e rs o n e r d ire k t eller in d ire k t in d ire c tly in th e m a n a g e m e n t, c o n tr o l o r ca­ d e lta r i le d n in g e n e lle r ö v e rv a k n in g e n a v så­ p ita l o f a n e n te r p ris e o f a C o n tra c tin g S ta te väl e tt fo re ta g i e n a v ta ls s lu ta n d e s ta t so m e tt a n d a n e n te r p ris e o f th e o th e r C o n tra c tin g fö re ta g i d e n a n d r a a v ta ls s lu ta n d e sta te n eller S ta te , äg er d e l i b å d a dessa fö retag s k a p ita l, ia k tta s fö ljan d e. a n d in e ith e r case c o n d itio n s a re m a d e o r O m m e lla n fö re ta g e n i fråga o m h a n d e ls ­ im p o s e d b e tw e e n th e tw o e n te rp ris e s in th e ir fö rb in d e ls e r e lle r fin a n sie lla fö rb in d e ls e r a v ­ c o m m e rc ia l o r fin a n c ia l re la tio n s w h ich d if- ta la s e lle r fö re sk riv s v illk o r, so m a v v ik e r från fe r fro m th o s e w h ic h w o u ld b e m a d e b etw e e n d e m so m sk u lle h a a v ta la ts m e lla n a v v a ra n d ­ in d e p e n d e n t e n te rp rise s, th e n a n y p ro fits ra o b e ro e n d e fö retag , få r all in k o m st, so m w h ic h w o u ld , b u t fo r th o s e c o n d itio n s , h a v é u ta n s å d a n a v illk o r sk u lle h a tillk o m m it d e t a c c ru e d to o n e o f th e e n te rp ris e s , b u t, by e n a fö re ta g e t m e n so m p å g ru n d av v illk o ren re a s o n o f th o s e c o n d itio n s , h a v é n o t so a c c ru ­ i fråg a in te tillk o m m it d e tta fö retag , in rä k n a s e d , m a y b e in c lu d e d in th e p ro fits o f th a t i d e tta fö re ta g s in k o m s t o ch b e s k a tta s i ö v e r­ e n te r p ris e a n d ta x e d acco rd in g ly . e n ss tä m m e ls e d ä rm e d . (2) W h e re a C o n tra c tin g S ta te in c lu d e s in 2. I fall d å in k o m st, fö r v ilk e n e tt fö re ta g i th e p ro f its o f a n e n te rp ris e o f th a t S ta te - en a v ta ls s lu ta n d e s ta t b e s k a tta ts i d e n n a s ta t, a n d ta x e s a c c o rd in g ly — p ro f its o n w h ic h an ä v e n in r ä k n a s i in k o m ste n fö r e tt fö re ta g i e n te r p ris e o f th e o th e r C o n tra c tin g S ta te h as d e n a n d r a a v ta ls s lu ta n d e s ta te n och b e sk a tta s b e e n c h a rg e d to ta x in th a t o th e r S ta te a n d i ö v e re n s stä m m e lse d ä rm e d i d e n n a a n d ra th e p ro f its so in c lu d e d are p ro f its w h ich s ta t s a m t d e n så lu n d a in r ä k n a d e in k o m ste n w o u ld h a v é a c c ru e d to th e e n te r p ris e o f th e ä r s å d a n so m sk u lle h a tillk o m m it fö re ta g e t i firs t-m e n tio n e d S ta te i f th e c o n d itio n s m a d e d e n n a a n d r a sta t o m d e v illk o r so m a v ta la ts b e tw e e n th e tw o e n te rp ris e s h a d b e e n th o s e m e lla n fö re ta g e n h a d e v a rit s å d a n a so m sk u l­ w h ich w o u ld h a v é b e e n m a d e b e tw e e n in d e ­ le h a a v ta la ts m e lla n av v a ra n d r a o b e ro e n d e p e n d e n t e n te rp ris e s , th e n th a t o th e r S tate fö retag , skall d e n fö r s tn ä m n d a sta te n g e n o m ­ sh all m a k e a n a p p ro p r ia te a d ju s tm e n t to th e fö ra v e d e rb ö rlig ju s te rin g a v d e t sk a tte b e lo p p a m o u n t o f th e ta x c h arg ed th e re in o n th o s e so m p å fö rts fö r in k o m ste n i d e n n a sta t. V id p ro fits . In d e te r m in in g su ch a d ju s tm e n t, d u e s å d a n ju s te rin g ia k tta s ö v rig a b e s tä m m e ls e r i re g a rd sh a ll b e h a d to th e o th e r p ro v is io n s o f d e tta a v ta l o ch d e b e h ö rig a m y n d ig h e te rn a i

th is C o n v e n tio n a n d th e c o m p e te n t a u th o r i- d e a v ta ls s lu ta n d e s ta te rn a ö v erläg g er v id be­ tie s o f th e C o n tra c tin g S ta te s sh all i f necessa- h o v m e d v a ra n d ra . ry c o n s u lt e a c h o th e r. A r ti d e 10 A rtik e l 10 Dividends Utdelning (1) D iv id e n d s p a id by a c o m p a n y w h ich is a 1. U td e ln in g frå n b o lag m e d h e m v is t i en re s id e n t o f a C o n tra c tin g S ta te to a re s id e n t a v ta ls s lu ta n d e s ta t till p e rs o n m e d h e m v ist i o f th e o th e r C o n tra c tin g S ta te m ay b e ta x e d d en a n d ra a v ta ls s lu ta n d e s ta te n få r b e sk a tta s in th a t o th e r S tate. i d e n n a a n d r a sta t. (2) H o w e v e r, su ch d iv id e n d s m a y a lso be 2. U td e ln in g e n få r e m e lle rtid b e sk a tta s ta x e d in th e C o n tra c tin g S ta te o f w h ic h th e ä v e n i d e n a v ta ls s lu ta n d e sta t d ä r b o lag et c o m p a n y p a y in g th e d iv id e n d s is a re s id e n t so m b e ta la r u td e ln in g e n h a r h e m v is t, enligt a n d a c c o rd in g to th e law s o f th a t S ta te , b u t i f la g stiftn in g e n i d e n n a sta t, m en o m m o tta g a ­ th e re c ip ie n t is th e b e n e fic ia l o w n e r o f th e re n h a r rä tt till u td e ln in g e n få r s k a tte n in te d iv id e n d s th e ta x so c h a rg e d sh all n o t exceed: ö v e rstig a (a) 5 p e r c e n t o f th e gross a m o u n t o f th e a) 5 p ro c e n t a v u td e ln in g e n s b ru tto b e lo p p , d iv id e n d s i f th e b e n e fic ia l o w n e r is a c o m p a ­ o m d e n so m h a r r ä t t till u td e ln in g e n ä r e tt n y (o th e r th å n a p a rtn e rs h ip ) w h ich h o ld s b o la g (m ed u n d a n ta g fö r h a n d e lsb o la g ) som d ire c tly a t least 25 p e r c e n t o f th e c a p ita l o f d ire k t b e h ä rs k a r m in s t 25 p ro c e n t a v d e t u t­ th e c o m p a n y p a y in g th e d iv id e n d s; b e ta la n d e b o la g e ts k a p ita l, (b) 15 p e r c e n t o f th e g ross a m o u n t o f th e b) 15 p ro c e n t a v u td e ln in g e n s b ru tto b e lo p p d iv id e n d s in all o th e r cases. i ö v rig a fall. 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 tr a c t­ 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 ­ ing S ta te s sh all b y 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 a tio n o f th e s e lim ita tio n s . o m s ä tte t a tt g e n o m fö ra d e ssa b e g rä n sn in g a r. T h is p a ra g ra p h sh all n o t aflfect 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 re sp e c t o f th e p ro fits o u t o f n in g fö r v in s t a v v ilk en u td e ln in g e n b etalas. w h ich th e d iv id e n d s a re p aid . (3) T h e te r m ” d iv id e n d s ” as u se d in th is 3. M ed u ttry c k e t ” u td e ln in g ” fö rstå s i d e n ­ A rtic le m e a n s in c o m e fro m sh a re s, m in in g n a a rtik e l in k o m st a v a k tie r, g ru v a k tie r, stifsh a re s, fo u n d e r s ’ sh a re s o r o th e r rig h ts, n o t ta r a n d e la r eller a n d ra rä ttig h e te r, so m in te ä r b e in g d e b t-c la im s, p a rtic ip a tin g in p ro fits , as fo rd rin g a r, m e d r ä tt till a n d e l i v in s t, sa m t w ell as in c o m e fro m o th e r c o rp o ra te rig h ts in k o m st a v a n d ra a n d e la r i bolag, so m enligt w h ich is su b je c te d to th e sam e ta x a tio n tre a t- la g stiftn in g e n i d en s ta t d ä r d e t u td e la n d e m e n t as in c o m e fro m sh a re s by th e law s o f b o lag et h a r h e m v ist v id b e sk a ttn in g e n be­ th e S ta te o f w h ich th e c o m p a n y m a k in g th e h a n d la s p å s a m m a s ä tt so m in k o m st av a k ­ d is tr ib u tio n is a re s id e n t. tie r. (4 ) N o tw ith s ta n d in g th e p ro v is io n s o f p a ­ 4. S å länge so m n åg o n k ä llsk a tt p å u td e l­ ra g ra p h (2) - as lo n g as C y p ru s d o es n o t n in g in te ta s u t i C y p e rn , ä r, u ta n h in d e r av im p o se ta x a t so u rc e o n d iv id e n d s — d iv i­ b e stä m m e lse rn a i p u n k t 2, u td e ln in g från b o ­ d e n d s p a id by a c o m p a n y w h ich is a re s id e n t lag m ed h e m v ist i C y p e rn till p e rs o n m ed o f C y p ru s to a re s id e n t o f S w ed en shall n o t be h e m v ist i S verige u n d a n ta g e n frå n v a rje sk a tt

su b je c t to a n y ta x im p o se d by C y p ru s in ex­ so m ta s u t i C y p e rn u tö v e r s k a tt p å d e n v in st cess o f th e ta x im p o se d w ith re s p e c t to th e a v v ilk en u td e ln in g e n b e ta la s. E n fysisk p e r­ p ro f its o r e a rn in g s o u t o f w h ich su ch d iv i­ so n m e d h e m v is t i S verige ä r b e rä ttig a d a tt d e n d s a re p a id . A n in d iv id u a l re s id e n t o f å te r få c y p rio tisk s k a tt so m u tg å tt p å d e n S w ed en sh all b e e n title d to a re fu n d o f an y v in s t a v v ilk e n u td e ln in g e n b e ta la s i d e n m å n C y p ru s ta x im p o se d w ith re s p e c t to th e p ro ­ sk a tte n ö v e rs tig e r d e n so m h a n själv skulle fits o r e a rn in g s o u t o f w h ich a d iv id e n d is h a ft a tt erlägga i C y p ern . p a id , to th e e x te n t th a t th e sa id ta x ex ceed s th e in d iv id u a F s ta x lia b ility in C y p ru s. (5) N o tw ith s ta n d in g th e p ro v is io n s o f pa- 5. U td e ln in g frå n b o lag m e d h e m v ist i C y ­ ra g ra p h (1), d iv id e n d s p a id by a c o m p a n y p e rn till b o lag m e d h e m v is t i S verige skall, w h ic h is a re s id e n t o f C y p ru s to a c o m p a n y 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 1, w h ic h is a re s id e n t o f S w eden shall b e e x e m p t v a ra u n d a n ta g e n frå n b e s k a ttn in g i S verige i 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 n m å n u td e ln in g e n skulle h a v a rit u n d a n ta ­ d e n d s w o u ld h a v é b e e n e x e m p t u n d e r Sw e­ gen frå n b e s k a ttn in g en lig t sv en sk lag o m d is h law i f b o th c o m p a n ie s h a d b e e n S w ed ish b å d a b o la g e n v a rit sv e n sk a b olag. S åd an c o m p a n ie s. T h is e x e m p tio n sh all n o t a p p ly sk a tte b e frie lse m ed g es d o c k e n d a s t u n less (a) th e p ro fits o u t o f w h ich th e d iv id e n d s a) o m d e n v in s t a v v ilk en u td e ln in g e n b e ta ­ are p a id h a v é b e e n su b je c te d to th e n o rm a l las u n d e rk a s ta ts d e n n o rm a la c y p rio tis k a in ­ c o rp o r a te ta x in C y p ru s o r a n in c o m e ta x k o m s ts k a tte n fö r b o la g e lle r d ä rm e d jä m f ö r ­ c o m p a r a b le th e r e to , o r lig in k o m s ts k a tt, eller (b ) th e d iv id e n d s p a id by th e c o m p a n y b) d e n u td e ln in g so m b e ta la s a v b o lag et w h ic h is a re s id e n t o f C y p ru s c o n sist w holly m e d h e m v is t i C y p e rn u te s lu ta n d e e lle r så o r a lm o s t w holly o f d iv id e n d s w h ic h th a t g o tt so m u te s lu ta n d e u tg ö rs a v u td e ln in g vil­ c o m p a n y h a s re c e iv e d , in th e y e a r o r p re v io - k en d e tta b o lag u n d e r ifrå g a v a ra n d e å r eller u s y e a rs, in re s p e c t o f sh a re s h e ld b y it in a tid ig a re å r m o tta g it p å a k tie r e lle r a n d e la r, c o m p a n y w h ic h is a re s id e n t o f a th ir d S ta te so m b o la g e t in n e h a r i e tt b o lag m e d h e m v is t i a n d w h ic h w o u ld h a v é b e e n e x e m p t fro m e n tr e d je s ta t, och v ilk en skulle h a v a rit u n ­ S w ed ish ta x i f th e sh a re s in re s p e c t o f w h ich d a n ta g e n frå n sv en sk s k a tt o m d e a k tie r eller th e y a re p a id h a d b e e n h e ld d ire c tly by th e a n d e la r p å v ilk a u td e ln in g e n b e ta la s h a d e in ­ c o m p a n y w h ic h is a re s id e n t o f S w ed en . n e h a fts d ire k t a v b o lag et m e d h e m v ist i S ve­ rige. (6) T h e p ro v is io n s o f p a ra g ra p h s (1) a n d 6. B e s tä m m e ls e rn a i p u n k te r n a 1 o ch 2 (2) sh a ll n o t a p p ly if th e b e n e fic ia l o w n e r o f tillä m p a s in te , o m d e n so m h a r r ä tt till u td e l­ th e d iv id e n d s , b e in g a re s id e n t o f a C o n tra c t- n in g e n h a r h e m v is t i e n a v ta ls s lu ta n d e sta t in g S ta te , c a rrie s o n b u sin e ss in th e o th e r o ch b e d riv e r rö re lse 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 h ich th e c o m p a n y d e s ta te n , d ä r b o la g e t so m b e ta la r u td e ln in g ­ p a y 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 e n h a r h e m v is t, frå n d ä r beläg et fa st d rifts tä l­ p e rm a n e n t e s ta b lis h m e n t s itu a te d th e r e in , o r le e lle r u tö v a r sjä lv stä n d ig y rk e s v e rk sa m h e t i p e rfo rm s in th a t o th e r S ta te in d e p e n d e n t p e r­ d e n n a a n d r a s ta t frå n d ä r b eläg en sta d ig v a ­ so n a l serv ices fro m a fixed b a se s itu a te d ra n d e a n o rd n in g , s a m t d e n a n d e l p å g ru n d av th e r e in , a n d th e h o ld in g in re s p e c t o f w h ich v ilk e n u td e ln in g e n b e ta la s äg e r v erk lig t sam -

th e d iv id e n d s a re p a id is effectively co n n ec- b a n d m ed d e t fa sta d rifts tä lle t eller d e n sta ­ te d w ith such p e rm a n e n t e sta b lis h m e n t o r d ig v a ra n d e a n o rd n in g e n . I s å d a n t fall tillä m ­ fixed b ase. In su ch ca se th e p ro v isio n s o f p a s b e stä m m e lse rn a i a rtik e l 7 re sp e k tiv e a r ­ A rtic le 7 o r A rticle 14, as th e case m ay be, tik el 14. shall a p p ly . (7) W h e re a c o m p a n y w h ich is a re s id e n t o f 7. O m b o lag m ed h e m v ist i en a v ta ls s lu ta n ­ a C o n tra c tin g S ta te d e riv e s p ro fits o r in c o m e de sta t fö r v ä rv a r in k o m st frå n d e n a n d ra a v ­ 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 ta ls s lu ta n d e sta te n , få r d e n n a a n d ra s ta t in te S ta te m ay n o t im p o se a n y ta x o n th e d iv i­ b e s k a tta u td e ln in g so m b o lag et b e ta la r, u to m 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 i d e n m å n u td e ln in g e n b e ta la s till p e rso n m ed su ch d iv id e n d s a re p a id to a re s id e n t o f th a t h e m v ist i d e n n a a n d ra sta t eller i d en m ån o th e r S ta te o r in s o fa r as th e h o ld in g in res- d e n a n d e l p å g ru n d av v ilk en u td e ln in g e n p e c t o f w h ich th e d iv id e n d s a re p a id is effec­ b e ta la s ä g er v erk lig t s a m b a n d m e d fast d rift­ tiv ely c o n n e c te d w ith a p e rm a n e n t e sta b lish ­ ställe e lle r sta d ig v a ra n d e a n o rd n in g i d e n n a m e n t o r a fix ed b ase s itu a te d in th a t o th e r a n d r a s ta t, och ej h e lle r b e s k a tta b o lag ets icke S ta te , n o r su b je c t th e c o m p a n y ’s u n d is trib u - u td e la d e v in s t, ä v e n o m u td e ln in g e n eller te d p ro fits to a ta x o n th e c o m p a n y ’s u n d is tri- d e n icke u td e la d e v in s te n h e lt eller d elv is b u te d p ro fits , ev en if th e d iv id e n d s p a id o r u tg ö rs a v in k o m st so m u p p k o m m it i d e n n a th e u n d is trib u te d p ro fits c o n sist w holly o r a n d ra sta t. p a rtly o f p ro fits o r in c o m e a ris in g in such o th e r S tate.

A rtic le 11 A rtik e l 11 Interest Ränta (1) In te re s t a risin g in a C o n tra c tin g S ta te a n d 1. R ä n ta , so m h ä rr ö r frå n e n a v ta ls s lu ta n d e p a id to a re s id e n t o f th e o th e r C o n tra c tin g sta t och som b e ta la s till p e rs o n m ed h e m v ist i S ta te m ay be ta x e d in th a t o th e r S tate. d e n a n d ra a v ta ls s lu ta n d e s ta te n , få r b e sk a tta s i d e n n a a n d ra sta t. (2) H o w e v e r, su ch in te re s t m ay also be ta x ­ 2. R ä n ta n få r e m e lle rtid b e s k a tta s ä v e n i ed in th e C o n tra c tin g S ta te in w h ic h it a rises d e n a v ta ls s lu ta n d e sta t frå n v ilk en d e n h ä r­ a n d a c c o rd in g to th e law s o f th a t S ta te , b u t if rö r, en lig t la g stiftn in g e n i d e n n a s ta t, m en 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 o m m o tta g a re n h a r rä tt till r ä n ta n få r sk a tte n in te re s t th e ta x so c h arg ed shall n o t exceed 10 in te ö v e rstig a 10 p ro c e n t a v rä n ta n s b ru tto p e r c e n t o f th e g ross a m o u n t o f th e in te re st. b elo p p . D e b e h ö rig a m y n d ig h e te rn a i d e a v ­ 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 tin g ta ls s lu ta n d e s ta te rn a skall träffa ö v e re n s k o m ­ S ta te s shall by m u tu a l a g re e m e n t se ttle th e m else o m s ä tte t a tt g e n o m fö ra d e n n a b e ­ m o d e o f a p p lic a tio n o f th is lim ita tio n . g rän sn in g . A (3) N o tw ith s ta n d in g th e p ro v isio n s o f pa- 3. 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 (2), in te re s t a risin g in a C o n tra c tin g 2, skall rä n ta so m h ä rr ö r frå n e n a v ta ls s lu ta n ­ S ta te a n d d e riv e d by th e G o v e rn m e n t o f th e d e sta t o ch som u p p b ä rs a v d e n a n d ra a v ta ls­ o th e r C o n tra c tin g S ta te , in c lu d in g p o litic a l s lu ta n d e sta te n s reg erin g , d ess p o litisk a u n ­ s u b d iv is io n s a n d local a u th o r itie s th e re o f, d e ra v d e ln in g a r o ch lo k ala m y n d ig h e te r d ä ri th e C e n tra l B an k o f th a t o th e r C o n tra c tin g in b e g rip n a , rik sb a n k eller sta tlig fin a n s in r ä tt-

S ta te o r a n y g o v e rn m e n ta l fin a n c ia l in s titu ­ n in g v a ra u n d a n ta g e n frå n s k a tt i d e n fö rst­ tio n sh all b e e x e m p t fro m ta x in th e first- n ä m n d a a v ta ls s lu ta n d e sta te n . m e n tio n e d C o n tra c tin g S tate. (4) F o r th e p u rp o s e s o f p a ra g ra p h (3), th e 4. V id tillä m p n in g e n av p u n k t 3 h a r u ttry c ­ te r m s ” th e C e n tra l B a n k ” a n d ” g o v e rn m e n ­ k en ” rik s b a n k ” o c h ” statlig f in a n s in r ä ttn in g ” ta l fin a n c ia l in s titu tio n ” m e a n : fö lja n d e b ety d else: (a) In th e case o f C yprus: a ) i C y p ern : (i) th e C e n tra l B ank o f C y p ru s a n d 1) C y p e rn s rik s b a n k och (ii) su ch o th e r g o v e rn m e n ta l fin a n c ia l in ­ 2) sta tlig f in a n s in r ä ttn in g so m de b e h ö ri­ s titu tio n as m ay be ag reed u p o n fro m tim e ga m y n d ig h e te rn a i d e a v ta ls s lu ta n d e s ta ­ to tim e b etw e e n th e c o m p e te n t a u th o r itie s te r n a k o m m it ö v e re n s o m , o f th e tw o C o n tra c tin g S tates; (b ) In th e c ase o f Sw eden: b) i Sverige: (i) th e C e n tra l B ank o f S w ed en o r th e 1) Sveriges rik s b a n k e lle r rik sg ä ld s k o n to ­ S w ed ish N a tio n a l D e b t O ffice a n d re t, och (ii) su ch o th e r g o v e rn m e n ta l fin a n c ia l in ­ 2) sta tlig fin a n s in r ä ttn in g so m de b e h ö ri­ s titu tio n as m a y be ag reed u p o n fro m tim e ga m y n d ig h e te rn a i d e a v ta ls s lu ta n d e s ta ­ to tim e b e tw e e n th e c o m p e te n t a u th o r itie s te r n a k o m m it ö v e re n s o m . o f th e tw o C o n tra c tin g S tates. (5) T h e te rm ” in t e r e s f ’ as u sed in th is A r­ 5. M ed u ttry c k e t ” r ä n ta ” fö rstå s i d e n n a t i d e 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 st av v arje slags fo rd ra n , a n tin g ­ k in d , w h e th e r o r n o t sec u re d by m o rtg ag e e n d e n sä k e rstä llts g en o m in te c k n in g i fast a n d w h e th e r o r n o t carryirtg 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, rä tt till a n d e l i g ä ld e n ä re n s v in s t eller in te. in c o m e fro m g o v e rn m e n t se c u ritie s a n d in c o ­ U ttry c k e t å sy fta r särsk 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 s ta te n , o ch 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 ri­ a v o b lig a tio n e r eller d e b e n tu re s , d ä ri in b e ­ tie s, b o n d s o r d e b e n tu re s . P e n a lty c h arg es fö r g rip n a a g io b e lo p p och v in s te r so m h ä n fö r sig la te p a y m e n ts shall n o t b e re g a rd e d as inte- till s å d a n a v ä rd e p a p p e r, o b lig a tio n e r eller d e ­ rest fo r th e p u rp o s e o f th is A r tid e . b e n tu re s . S traffav g ift p å g ru n d av sen b e ta l­ n in g an se s e m e lle rtid in te so m rä n ta v id tilllä m p n in g e n av d e n n a a rtik e l. (6) T h e p ro v is io n s o f p a ra g ra p h s (1) a n d 6. B e stä m m e lse rn a i p u n k te r n a 1 o ch 2 (2 ) sh all n o t a p p ly i f th e b e n e fic ia l o w n e r o f tillä m p a s in te , o m d e n so m h a r r ä tt till r ä n ­ th e in te re s t, b e in g a re s id e n t o f a C o n tra c tin g ta n h a r h e m v ist i en a v ta ls s lu ta n d e sta t och S ta te , c a rr ie s o n b u sin e ss in th e o th e r C o n ­ b e d riv e r rö relse i d e n a n d ra a v ta ls s lu ta n d e tr a c tin g S ta te in w h ich th e in te re s t arises, s ta te n , frå n v ilk en rä n ta n h ä rr ö r, från d ä r th ro u g h a p e rm a n e n t e s ta b lis h m e n t s itu a te d beläget fast d rifts tä lle eller u tö v a r sjä lv s tä n ­ th e re in , o r p e rfo rm s in th a t o th e r S ta te in d e- dig y rk e s v e rk sa m h e t i d e n n a a n d ra s ta t från p e n d e n t p e rs o n a l serv ices fro m a fix ed b ase d ä r belägen sta d ig v a ra n d e a n o rd n in g , sa m t s itu a te d th e r e in , a n d th e d e b t-c la im in res- d e n fo r d ra n fö r v ilk en rä n ta n b e ta la s äg er p e c t o f w h ic h th e in te re s t is p a id is effectively verk lig t s a m b a n d m ed d e t fa sta d rifts tä lle t c o n n e c te d w ith such p e rm a n e n t e sta b lish - eller d e n s ta d ig v a ra n d e a n o rd n in g e n . I så-

m e n t o r fixed base. In su ch case th e p ro v i­ d a n t fall tillä m p a s b e stä m m e lse rn a i a rtik e l 7 sio n s o f A rticle 7 o r A rtic le 14, as th e case re sp e k tiv e a rtik e l 14. m a y b e, shall ap p ly . (7) In te re s t shall be d e e m e d to a rise in a 7. R ä n ta an se s h ä rr ö ra från e n a v ta lsslu ­ C o n tra c tin g S ta te w h en th e p a y e r is th a t S tate ta n d e s ta t o m u tb e ta la re n ä r d e n sta te n själv, itself, a p o litic a l su b d iv is io 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 rs o n m ed h e m v ist i d e n n a sta t. O m h o w e v e r, th e p e rs o n p a y in g th e in te re st, w he- em e lle rtid d en p e rs o n so m b e ta la r rä n ta n , th e r he is a re s id e n t o f a C o n tra c tin g S ta te o r a n tin g e n h a n h a r h e m v ist i en a v ta lsslu ta n d e n o t, h a s in a C o n tra c tin g S ta te a p e rm a n e n t sta t eller in te , i e n a v ta ls s lu ta n d e s ta t h a r fast e s ta b lis h m e n t o r a fixed b ase in c o n n e c tio n d rifts tä lle e lle r sta d ig v a ra n d e a n o rd n in g i w ith w h ich th e in d e b te d n e s s o n w h ich th e sa m b a n d m e d v ilk en d en sk u ld u p p k o m m it in te re s t is p a id w as in c u rre d , a n d such in te ­ p å v ilk en rä n ta n b e ta la s, o ch rä n ta n b e la s ta r rest is b o rn e by su ch p e rm a n e n t e sta b lis h ­ d e t fa sta d rifts tä lle t eller d e n s ta d ig v a ra n d e m e n t o r fix ed b ase, th e n such in te re st shall be a n o rd n in g e n , an se s r ä n ta n h ä rr ö ra frå n den d e e m e d to a rise in th e S ta te in w h ich th e sta t d ä r d e t fa sta d rifts tä lle t eller d e n sta d ig ­ p e rm a n e n t e s ta b lis h m e n t o r fixed b a se is si- v a ra n d e a n o rd n in g e n fin n s. tu a te d . (8) W h ere, by re a s o n o f a sp ecial re la tio n - 8. D å p å g ru n d av sä rsk ild a fö rb in d e ls e r sh ip b etw e e n th e p a y e r a n d th e b en eficial m e lla n u tb e ta la re n o ch d en so m h a r r ä tt till o w n e r o r b etw e e n b o th o f th e m a n d so m e rä n ta n eller m e lla n d e m b å d a o ch a n n a n p e r­ o th e r p e rs o n , th e a m o u n t o f th e in te re st, son rä n te b e lo p p e t, m e d h ä n sy n till d e n fo rd ­ h a v in g reg ard to th e d e b t-c la im fo r w h ich it is ra n fö r v ilk en rä n ta n b e ta la s, ö v e rs tig e r det p a id , ex ceed s th e a m o u n t w h ich w o u ld h a v é b e lo p p so m skulle h a a v ta la ts m e lla n u tb e ta ­ b e e n ag reed u p o n by th e p a y e r a n d th e b e n e ­ la re n o ch d en so m h a r rä tt till rä n ta n om ficial o w n e r in th e ab se n c e o f su ch re la tio n - s å d a n a fö rb in d e ls e r in te fö releg at, tillä m p a s sh ip , th e p ro v is io n s o f th is A rtic le sh all ap p ly b e stä m m e lse rn a i d e n n a a rtik e l e n d a s t på o n ly to th e la s t-m e n tio n e d a m o u n t. In such s is tn ä m n d a b e lo p p . I så d a n t fall b e sk a tta s case, th e excess p a rt o f th e p a y m e n ts shall ö v e rs k ju ta n d e b e lo p p en lig t la g stiftn in g e n i r e m a in ta x a b le a c c o rd in g to th e law s o f each v a rd e ra a v ta ls s lu ta n d e sta te n m e d ia k tta g a n ­ C o n tra c tin g S ta te , d u e re g a rd b e in g h a d to d e av ö v rig a b e stä m m e lse r i d e tta a v ta l. th e o th e r p ro v is io n s o f th is C o n v e n tio n .

A rtic le 12 A rtik el 12 Royalties Royalty (1) R o y a ltie s a risin g in a C o n tra c tin g S tate 1. R o y alty , so m h ä r r ö r frå n en a v ta ls s lu ta n d e 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 t­ s ta t och so m b e ta la s till p e rs o n m ed h e m v ist i ing S ta te shall be ta x a b le o n ly in th a t o th e r d en a n d ra a v ta ls s lu ta n d e sta te n , b e sk a tta s S ta te if su ch re s id e n t is th e b e n eficial o w n e r e n d a s t i d e n n a a n d ra sta t, o m p e rs o n e n i o f th e ro y alties. fråg a h a r rä tt till ro y alty n . (2) T h e te rm ” ro y a ltie s” as u sed in th is 2. M ed u ttry c k e t ” ro y a lty ” fö rstå s i d e n n a A rtic le m e a n s p a y m e n ts o f an y k in d receiv ed a rtik e l v a rje slags b e ta ln in g so m m o tta s så­ as a c o n s id e ra tio n fo r th e use of, o r th e right so m e r s ä ttn in g fö r n y ttja n d e t av eller fö r r ä t­

to u se, 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 iu 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 e lle r in s p e ln in g fö r 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 , ra d io - e lle r te le v is io n ss ä n d n in g , p a te n t, v a ru ­ desig n o r m o d e l, p la n , se c re t fo rm u la o r p r o ­ m ä rk e , m ö n s te r e lle r m o d e ll, ritn in g , h em lig t cess, o r fo r in f o rm a tio n c o n c e m in g in d u s tr i­ re c e p t e lle r h em lig tillv e rk n in g sm e to d eller al, c o m m e rc ia l o r sc ie n tific ex p e rie n c e . 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 e lle r v e te n s k a p lig n a tu r. (3 ) T h e p ro v isio 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 if th e b e n e fic ia l o w n e r o f th e royal- in te , o m d e n so m h a r r ä tt till ro y a lty n h a r tie s, 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 ist 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 s in e ss in th e o th e r C o n tra c tin g rö re lse i d e n a n d r a a v ta ls s lu ta n d e s ta te n , frå n S ta te in w h ich th e ro y a ltie s a rise , th ro u g h a v ilk en ro y a lty n h ä rr ö r, frå n d ä r b eläg et fast p e rm a n e n t e s ta b lis h m e n t s itu a te d th e r e in , o r d rifts tä lle e lle r u tö v a r sjä lv stä n d ig y rk e sv e rk ­ p e rfo rm s in th a t o th e r S tate in d e p e n d e n t p e r­ s a m h e t i d e n n a a n d ra s ta t frå n d ä r belägen so n a l se rv ic e s fro m a fixed b ase s itu a te d s ta d ig v a ra n d e a n o rd n in g , sa m t d e n rä ttig h e t th e r e in , a n d th e rig h t o r p ro p e r ty in resp ect eller e g e n d o m i fråg a o m v ilk e n ro y a lty n b e ­ o f w h ich th e ro y a ltie s a re p a id is effectively ta la s ä g er v erk lig t sa m b a n d m e d d e t fa sta c o n n e c te d w ith su ch p e rm a n e n t e sta b lis h ­ d rifts tä lle t e lle r d e n sta d ig v a ra n d e a n o rd ­ m e n t o r fix ed b ase. In such case th e p ro v i­ n in g en . I s å d a n t fall tillä m p a s b e s tä m m e ls e r­ sio n s o f A rtic le 7 o r A rticle 14, as th e case n a i a rtik e l 7 re s p e k tiv e a rtik e l 14. m ay b e, sh all a p p ly . (4) W h e re , by re a so n o f a sp e c ia l re la tio n - 4. D å p å g ru n d a v sä rsk ild a fö rb in d e ls e r sh ip b e tw e e n th e p a y e r a n d th e b e n e fic ia l m e lla n u tb e ta la r e n o ch d e n so m h a r r ä tt till o w n e r o r b etw e e n b o th o f th e m a n d so m e ro y a lty n e lle r m e lla n d e m b å d a o c h a n n a n o th e r p e rs o n , th e a m o u n t o f th e ro y alties, p e rso n ro y a lty b e lo p p e t, m e d h ä n sy n till d e t h a v in g re g a rd to th e use, rig h t o r in f o rm a tio n n y ttja n d e , d e n r ä tt eller d e n u p p ly s n in g fö r fo r w h ic h th e y are p a id , ex ceed s th e a m o u n t v ilk en ro y a lty n b e ta la s, ö v e rs tig e r d e t b e lo p p w h ich w o u ld h a v é b een ag reed u p o n by th e so m skulle h a a v ta la ts m e lla n u tb e ta la r e n och payer. a n d th e b e n e fic ia l o w n e r in th e a b sen ce d e n so m h a r r ä tt till ro y a lty n o m så d a n a fö r­ o f su ch re la tio n s h ip , th e p ro v is io n s o f th is b in d e ls e r in te fö releg at, tillä m p a s b e s tä m ­ A rtic le sh all a p p ly on ly to th e la s t-m e n tio n e d m e lse rn a i d e n n a a rtik e l e n d a s t p å s is tn ä m n ­ a m o u n t. In su c h case, th e excess p a r t o f th e d a b e lo p p . I s å d a n t fall b e s k a tta s ö v e rs k ju ­ p a y m e n ts sh all re m a in ta x a b le a c c o rd in g to ta n d e b e lo p p en lig t la g stiftn in g e n i v a rd e ra th e law s o f each C o n tra c tin g S ta te , d u e re ­ a v ta ls s lu ta n d e s ta te n m ed ia k tta g a n d e av ö v ­ g a rd b e in g h a d to th e o th e r p ro v is io n s o f th is riga b e s tä m m e ls e r i d e tta a v ta l. C o n v e n tio n .

A rtic le 13 A rtik e l 13 Capital gains Realisationsvinst (1 ) G a in s d e ri v ed by a re s id e n t o f a C o n tra c t­ 1. V in st, so m p e rs o n m e d h e m v ist i en a v ta ls­ ing S ta te fro m th e a lie n a tio n o f im m o v a b le s lu ta n d e s ta t fö r v ä rv a r p å g ru n d a v ö v e rlå te l­ p ro p e r ty re fe rre d to in A rticle 6 a n d s itu a te d se a v s å d a n fast e g e n d o m so m av ses i a rtik e l

in th e o th e r C o n tra c tin g S ta te , o r fro m th e 6 o ch so m ä r b eläg en i d e n a n d ra a v ta lsslu ­ a lie n a tio n o f sh a re s in a c o m p a n y th e assets ta n d e sta te n e lle r p å g ru n d a v ö v e rlå te lse av o f w h ich c o n sist p rin c ip a lly o f su ch p ro p e rty , a k tie r i e tt bolag, v a rs h u v u d sa k lig a tillg å n g a r m a y be ta x e d in th a t o th e r S tate. u tg ö rs a v s å 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 r a sta t. (2) G a in s fro m th e a lie n a tio n o f m o v a b le 2. V in st p å g ru n d a v ö v e rlå te lse a v lös p ro p e r ty fo rm in g p a r t o f th e b u sin e ss p ro p e r­ e g e n d o m , so m u tg ö r d e l a v rö re lse tillg å n g a r­ ty o f a p e rm a n e n t e s ta b lis h m e n t w h ich a n n a i fast d rifts tä lle , v ilk e t e tt fo re ta g i en e n te r p ris e o f a C o n tra c tin g S ta te h a s in th e a v ta ls s lu ta n d e s ta t h a r i d e n a n d r a a v ta lsslu ­ o th e r C o n tra c tin g S ta te o r o f m o v a b le p ro ­ ta n d e s ta te n , e lle r a v lö s e g e n d o m h ä n fö rlig p e rty p e rta in in g to a fix ed b ase a v a ila b le to 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 re s id e n t o f a C o n tra c tin g S ta te in th e o th e r s jä lv stä n d ig y rk e sv e rk sa m h e t, so m p e rso n C o n tra c tin g S ta te fo r th e p u rp o s e o f p e rfo rm - m ed h e m v is t i en a v ta ls s lu ta n d e s ta t h a r i d en ing in d e p e n d e n t p e rs o n a l serv ices, in c lu d in g a n d ra a v ta ls s lu ta n d e s ta te n , få r b e s k a tta s i su c h g a in s fro m th e a lie n a tio n o f su ch a p e r­ d e n n a a n d r a s ta t. D e ts a m m a g äller v in s t p å m a n e n t e s ta b lis h m e n t (a lo n e o r w ith th e g ru n d a v ö v e rlå te lse a v s å d a n t fast d rifts tä lle w h o le e n te rp ris e ) o r o f su ch fix ed b ase, m ay (fö r sig e lle r tills a m m a n s m e d h e la fö retag et) be ta x e d in th a t o th e r S tate. e ller a v s å d a n s ta d ig v a ra n d e a n o rd n in g . (3) G a in s d e riv e d by a re s id e n t o f a C o n ­ 3. V in st, so m p e rs o n m e d h e m v ist i en tr a c tin g S ta te fro m th e a lie n a tio n o f sh ip s o r a v ta ls s lu ta n d e sta t f ö r v ä rv a r p å g ru n d av a irc ra ft o p e ra te d in in te rn a tio n a l traffic o r ö v e rlå te lse a v sk e p p e lle r lu ftfa rty g so m a n ­ m o v a b le p ro p e rty p e rta in in g to th e o p e ra tio n v ä n d s i in te rn a tio n e ll tr a fik eller lös e g en d o m o f su ch sh ip s o r a irc ra ft, shall b e ta x a b le on ly so m ä r h ä n fö rlig till a n v ä n d n in g e n a v så d a n a in th a t S tate. sk e p p eller lu ftfa rty g , b e s k a tta s e n d a s t i d e n ­ n a s ta t. W ith re sp e c t to g a in s d e riv e d b y th e Swe- B e trä ffa n d e v in s t so m fö rv ä rv a s a v k o n s o r­ d is h , D a n is h a n d N o rw e g ia n a ir tr a n s p o rt tie t S c a n d in a v ia n A irlin e s S ystem (SAS) c o n s o r tiu m S c a n d in a v ia n A irlin e s S y stem tillä m p a s b e s tä m m e ls e rn a i d e n n a p u n k t e n ­ (SA S), th e p ro v is io n s o f th is p a ra g ra p h shall d a st i fråg a o m d e n d el a v v in s te n so m m o t­ a p p ly o n ly to su ch p o rtio n o f th e g a in s as s v a r a r d e n a n d e l i k o n s o rtie t v ilk en in n e h a s c o rre s p o n d s to th e p a rtic ip a tio n h e ld in th a t a v A B A e ro tra n s p o rt (A B A ), d en sv en sk e del­ c o n s o r tiu m by A B A e ro tr a n s p o rt (A BA), th e ä g a re n i S c a n d in a v ia n A irlin e s S y stem (SAS). S w ed ish p a r tn e r o f S c a n d in a v ia n A irlin e s Sy­ ste m (SAS). (4 ) G a in s fro m th e a lie n a tio n o f a n y p ro ­ 4. V in st p å g ru n d av ö v e rlå te lse a v a n n a n p e rty o th e r th å n th a t re fe rre d to in p a ra - 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 g ra p h s (1), (2) a n d (3), sh all be ta x a b le o n ly in o ch 3 b e s k a tta s e n d a s t i d e n a v ta lsslu ta n d e th e C o n tra c tin g S ta te o f w h ich th e a lie n a to r sta t d ä r ö v e rlå ta re n h a r h e m v ist. is a re s id e n t. (5) In th e case o f a n in d iv id u a l w h o h as 5. I d e t fall d å e n fysisk p e rs o n h a r h aft b e e n a re s id e n t o f a C o n tra c tin g S ta te a n d h e m v ist i e n a v ta ls s lu ta n d e sta t o ch få tt w ho h a s b e c o m e a re s id e n t o f th e o th e r C o n ­ h e m v ist i d e n a n d r a a v ta ls s lu ta n d e sta te n p å ­ tra c tin g S ta te , th e p ro v is io n s o f p a ra g ra p h (4) v e rk a r b e s tä m m e ls e rn a i p u n k t 4 in te den

sh a ll n o t affect th e rig h t o f th e firs t-m e n tio - f ö r s tn ä m n d a s ta te n s r ä t t a tt b e s k a tta så d a n n e d S ta te to ta x g a in s fro m th e a lie n a tio n o f v in s t p å g ru n d a v ö v e rlå te lse a v e g e n d o m a n y p r o p e r ty d e riv e d by su ch a n in d iv id u a l a t so m s å d a n p e rs o n u p p b ä r v id n å g o t tillfälle a n y tim e d u rin g th e sev en y e a rs n e x t fol- u n d e r d e sju å r so m fö lje r n ä rm a s t e fte r d e t lo w in g th e d a te o n w h ich th e in d iv id u a l h as p e rs o n e n u p p h ö r t a tt h a h e m v ist i d e n fö rst­ cea se d to b e a re s id e n t o f th e firs t-m e n tio n e d n ä m n d a sta te n . S tate.

A r ti d e 14 A rtik e l 14 Independent personal services Självständig yrkesutövning (1) In c o m e d e riv e d by a re s id e n t o f a C o n - 1. In k o m s t, so m p e rs o n m e d h e m v ist i en tr a c tin g S ta te in re s p e c t o f p ro fe ssio n a l se rv i­ a v ta ls s lu ta n d e s ta t f ö r v ä rv a r g e n o m a tt u tö v a 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- fr itt y rk e e lle r a n n a n s jä lv stä n d ig v e rk s a m ­ r a c te r sh all b e ta x a b le o n ly in th a t S ta te u n - h e t, b e s k a tta s e n d a s t i d e n n a s ta t o m h a n in te less h e h a s a fix ed b a se re g u larly a v a ila b le to i d e n a n d r a a v ta ls s lu ta n d e s ta 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 fö 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 s a m h e te n . su ch a fix e d b ase, th e in c o m e m a y b e ta x e d in O m h a n h a r s å 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 s te n b e s k a tta s i d e n n a a n d r a s ta 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 e n so m ä r h ä n fö rlig till d e n n a sta d ig v a ra n d e a n o rd n in g . (2 ) T h e te r m ” p ro fe ssio n a l se rv ic e s” in clu - 2. U ttr y c k e t ” fr itt y rk e ” in b e g rip e r särsk ilt d e s esp e c ia lly in d e p e n d e n t sc ie n tific , lite ra - s jä lv s tä n d ig v e te n sk a p lig , litte r ä r o ch k o n s t­ 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 n ä rlig v e rk s a m h e t, u p p fo s trin g s- o ch u n d e r­ a s w ell a s th e in d e p e n d e n t a c tiv itie s o f p h y si- v is n in g s v e rk s a m h e t s a m t s å d a n sjä lv stä n d ig c ia n s , law y ers, en g in e e rs, a rc h ite c ts , d e n tis ts v e rk s a m h e t so m lä k a re , a d v o k a t, in g e n jö r, a n d a c c o u n ta n ts . a rk ite k t, ta n d lä k a re o ch re v is o r u tö v a r.

A r ti d e 15 A rtik e l 15 Dependent personal services Enskild tjänst (1) S u b je c t to th e p ro v is io n s o f A r ti d e s 16, 1. O m in te b e s tä m m e ls e rn a i a rtik la rn a 16, 18, 19 a n d 20, salarie s, w ages a n d o th e r si­ 18, 19 o ch 2 0 fö ra n le d e r a n n a t, b e s k a tta s lön m ila r re m u n e ra tio n , o th e r th å n a p e n sio n , o ch a n n a n lik n a n d e e r s ä ttn in g (m e d u n d a n ­ 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 ta g fö r p e n sio n ), so m p e rs o n m e d h e m v ist i in re s p e c t o f a n e m p lo y m e n t shall b e ta x a b le e n a v ta ls s lu ta n d e s ta t u p p b ä r p å g ru n d av o n ly in th a t S ta te u n less th e e m p lo y m e n t is a n s tä lln in g , e n d a s t i d e n n a sta t, s å v id a in te e x e rc ise d in th e o th e r C o n tra c tin g S tate. I f a rb e te t u tfö rs i d e n a n d ra a v ta ls s lu ta n d e s ta ­ th e e m p lo y m e n t is so ex e rc ise d , su ch re m u ­ te n . O m a rb e te t u tfö rs i d e n n a a n d r a sta t, få r n e ra tio n as is d e riv e d th e re fro m m a y b e ta x ­ e rs ä ttn in g so m u p p b ä rs fö r a rb e te t b e s k a tta s e d in th a t o th e r S tate. d ä r. (2 ) N o tw ith s ta n d in g th e p ro v is io n s o f p a- 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 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 rs o n m ed d e n t o f a C o n tra c tin g S ta te in re s p e c t o f a n h e m v is t 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 t- a rb e te so m u tfö rs i d e n a n d ra a v ta ls s lu ta n d e ing S ta te sh all be ta x a b le o n ly in th e first- s ta te n , e n d a s t i d en fö r s tn ä m n d a sta te n , om 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 e n a n d ra sta 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 ry m d e r so m sa m m a n la g t aggregate 183 d a y s w ith in a n y p e rio d o f 12 in te ö v e rs tig e r 183 d a g a r u n d e r e n to lv m å n a m o n th s , a n d d e rs p e rio d , o ch (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 a v e lle r p å u p p d ra g 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 a v a rb e tsg iv a re so m in te h a r h e m v ist i d e n n a th e o th e r S ta te , a n d a n d ra sta t, sa m t (c) th e r e m u n e ra tio n is n o t b o rn e by a p e r­ c) e rs ä ttn in g e n in te b e la s ta r fast d rifts tä lle m a n e n t e s ta b lis h m e n t o r a fix ed b ase w hich elle r s ta d ig v a ra n d e a n o rd n in g so m a rb e tsg i­ th e e m p lo y e r h a s in th e o th e r S tate. v a re n h a r i d en a n d r a 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 r ti d e , re m u n e ra tio n d e riv e d in s e r i d e n n a a rtik e l få r e rs ä ttn in g fö r a rb e te , re s p e c t o f a n e m p lo y m e n t e x ercised a b o a rd a so m u tfö rs o m b o r d p å sk e p p eller lu ftfa rty g sh ip o r a irc ra ft o p e ra te d in in te rn a tio n a l tra f- so m a n v ä n d s i in te rn a tio n e ll tra fik av fö retag fic by a n e n te r p ris e o f a C o n tra c tin g S tate, i e n a v ta ls s lu ta n d e s ta t, b e s k a tta s i d e n n a m a y be ta x e d in th a t S ta te . W h e re a re s id e n t s ta t. O m p e rso n m e d h e m v ist i S verige u p p ­ o f S w ed en d e riv e s r e m u n e ra tio n in re s p e c t o f b ä r in k o m st av a rb e te , v ilk et u tfö rs o m b o rd a n e m p lo y m e n t e x ercised a b o a rd a n a irc ra ft p å e tt lu ftfa rty g so m a n v ä n d s i in te rn a tio n e ll o p e ra te d in in te rn a tio n a l tra ffic by th e a ir tra fik a v k o n s o rtie t S c a n d in a v ia n A irlin es tr a n s p o r t c o n s o r tiu m S c a n d in a v ia n A irlin es S y stem (SA S), b e s k a tta s in k o m ste n e n d a s t i S y stem (SA S), su ch re m u n e ra tio n shall be Sverige. ta x a b le o n ly in S w eden.

A r ti d e 16 A rtik e l 16 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 rs ä tt­ d e riv e d b y 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 e d 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 eg e n sk a p a v m e d le m i d ir e c to r s o f a c o m p a n y w h ic h is a re s id e n t o f sty relse eller a n n a t lik n a n d e o rg a n i bolag 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 in m e d 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 ­ 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 r a stat.

A rticle 17 A rtik el 17 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 rtic- 1. U ta n h in d e r a v b e s tä m m e ls e rn a i a rtik la r­ les 14 a n d 15, in c o m e d e riv e d b y a re s id e n t o f n a 14 o ch 15 få r in k o m st, so m p e rs o n m ed a C o n tra c tin g S ta te as a n e n te r ta in e r, such as h e m v ist i en a v ta ls s lu ta n d e s ta t fö r v ä rv a r ge­ a th e a tre , m o tio n p ic tu re , ra d io o r te le v isio n 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 a rtis te , o r a m u s ic ia n , o r as a n a th le te , fro m a v ta ls s lu ta n d e s ta te n i eg e n sk a p a v a rtis t, så­ h is p e rs o n a l a c tiv itie s a s su ch ex e rc ise d in th e so m te a te r- eller film sk å d e sp e la re , ra d io - el-

o th e r C o n tra c tin g S tate, m ay b e ta x e d in th a t le r te le v is io n s a rtis t eller m u s ik e r, eller av o th e r S tate. id r o tts m a n , b e sk a tta s i d e n n a a n d r a sta t. (2) W h e re in c o m e in re sp e c t o f p e rs o n a l 2. I fall d å in k o m s t 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 a n s a 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 as su ch 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 rso n , få r o th e r p e rs o n , th a t in c o m e m a y , 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 s tä m m e l­ s ta n d in g th e p ro v isio n s o f A r tid e s 7, 14 a n d se rn a i a r tik la r n a 7, 14 o ch 15, b e s k a tta s i d en 15, be ta x e d in th e C o n tra c tin g S ta te in w hich a v ta ls s lu ta n d e sta t d ä r a rtis te n eller 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 .

A rtic le 18 A rtik e l 18 Government service Offentlig tjänst ( l ) ( a ) R e m u n e ra tio n , o th e r th å n a p e n sio n , 1. a) E rs ä ttn in g (m ed u n d a n ta g fö r p e n sio n ), p a id by a C o n tra c tin g S ta te o r a p o litic a l so m b e ta la s av en a v ta ls s lu ta n d e sta t, dess s u b d iv is io n o r a local a u th o r ity th e r e o f to an p o litisk a u n d e ra v d e ln in g a r eller lo k ala m y n ­ in d iv id u a l in resp ect o f serv ices re n d e re d to d ig h e te r till fysisk p e rso n p å g ru n d av a rb e te th a t S ta te o r s u b d iv isio n o r a u th o r ity sh all be so m u tfö rs i d e n n a s ta ts, d ess p o litis k a u n d e r­ ta x a b le o n ly in th a t S tate. a v d e ln in g a rs eller lo k ala m y n d ig h e te rs tjä n s t, b e s k a tta s e n d a s t i d e n n a sta t. (b ) H o w e v e r, such re m u n e ra tio n shall be b ) S å d a n e rs ä ttn in g b e s k a tta s e m e lle rtid ta x a b le o n ly in th e o th e r C o n tra c tin g S ta te if e n d a s t i d e n a n d r a a v ta ls s lu ta n d e s ta te n , om th e serv ices are re n d e re d in th a t S ta te a n d th e a rb e te t u tfö rs i d e n n a s ta t o ch p e rs o n e n i in d iv id u a l is a re s id e n t o f th a t S ta te w ho: fråg a h a r h e m v ist i d e n n a s ta t och (i) is a n a tio n a l o f th a t S tate; o r 1) ä r m e d b o rg a re i d e n n a s ta t, eller (ii) d id n o t b ec o m e a re s id e n t o f th a t 2) in te fick h e m v ist i d e n n a s ta t u te s lu ­ S ta te solely fo r th e p u rp o s e o f re n d e rin g ta n d e fö r a tt u tfö ra a rb e te t. th e serv ices. (2) (a) A ny p e n sio n p a id by, o r o u t o f fu n d s 2. a) P e n sio n , so m b e ta la s av , eller frå n c re a te d b y , a C o n tra c tin g S ta te o r a p o litic a l f o n d e r in r ä tta d e av , en a v ta ls s lu ta n d e s ta t, s u b d iv is io n o r a local a u th o r ity th e r e o f to a n d ess p o litisk a u n d e ra v d e ln in g a r e lle r lokala in d iv id u a l in re sp e c t o f serv ices re n d e r e d to m y n d ig h e te r till fysisk p e rso n p å g ru n d av th a t S ta te o r su b d iv is io n o r a u th o r ity sh all be a rb e te so m u tfö rts i d e n n a s ta ts, d ess p o li­ ta x a b le o n ly in th a t S tate. tis k a u n d e ra v d e ln in g a rs eller lo k a la m y n d ig ­ h e te rs tjä n s t, b e s k a tta s e n d a s t i d e n n a sta t. (b ) H o w e v e r, su ch p e n sio n shall b e ta x a b le b) S å d a n p e n sio n b e s k a tta s e m e lle rtid e n ­ o n ly in th e o th e r C o n tra c tin g S ta te if th e d a s t i d e n a n d ra a v ta ls s lu ta n d e s ta te n , om in d iv id u a l is a re s id e n t of, a n d a n a tio n a l of, p e rs o n e n i fråg a h a r h e m v ist och ä r m e d b o r­ th a t S tate. g are i d e n n a sta t. (3) T h e p ro v is io n s o f A r tid e s 15, 16 a n d 20 3. B e stä m m e lse rn a i a rtik la rn a 15, 16 och sh all a p p ly to re m u n e ra tio n a n d p e n s io n s in 2 0 tillä m p a s p å e r s ä ttn in g och p e n sio n som re s p e c t o f serv ices re n d e re d in c o n n e c tio n b e ta la s p å g ru n d av a rb e te so m u tf ö rts i sam -

w ith a b u sin e ss c a rrie d o n by a C o n tra c tin g b a n d m e d rö re lse so m b e d riv s av e n a v ta ls ­ S ta te o r a p o litic a l su b d iv is io n o r a local slu ta n d e s ta t, d ess p o litisk a u n d e ra v d e ln in g ­ a u th o r ity th e re o f. a r eller lo k ala m y n d ig h e te r.

A rtic le 19 A rtik el 19 Students Studerande A s tu d e n t o r b u sin e ss a p p re n tic e w ho is o r S tu d e ra n d e e lle r a ffa rs p ra k tik a n t, som h a r el­ w as im m e d ia te ly b e fo re v is itin g a C o n tra c t­ le r o m e d e lb a rt fö re v istelse i en a v ta ls s lu ta n ­ ing S ta te , a re s id e n t o f th e o th e r C o n tra c tin g d e s ta t h a d e h e m v ist i d en a n d ra a v ta lsslu ­ S ta te a n d w ho is p re s e n t in th e first-m e n tio - ta n d e sta te n o ch so m v is ta s i d e n fö rs tn ä m n ­ n e d C o n tra c tin g S ta te solely fo r th e p u rp o s e d a a v ta ls s lu ta n d e sta te n u te s lu ta n d e fö r sin o f h is e d u c a tio n o r tr a in in g shall be e x e m p t u n d e rv is n in g e lle r u tb ild n in g , b e sk a tta s in te i fro m ta x in th a t C o n tra c tin g S ta te w ith res- d e n n a a v ta ls s lu ta n d e sta t fö r p e c t to: (a) p a y m e n ts re ceiv ed fro m so u rces o u ts id e a) b e lo p p , som b e ta la s till h o n o m från th a t C o n tra c tin g S ta te fo r th e p u rp o s e o f his k ä llo r u ta n f ö r d e n n a s ta t fö r h a n s u p p eh älle, m a in te n a n c e , e d u c a tio n o r tra in in g ; a n d u n d e rv is n in g e lle r u tb ild n in g , och (b ) in c o m e fro m p e rso n a l serv ices p e rfo r­ b) in k o m st a v a rb e te so m u tfö rs i d e n n a m e d in th a t C o n tra c tin g S tate p ro v id e d th a t a v ta ls s lu ta n d e s ta t, o m in k o m ste n in te u n d e r th e in c o m e d o e s n o t exceed 10 0 0 0 Sw edish n åg o t b e s k a ttn in g s å r ö v e rs tig e r 10 00 0 sv en s­ k ro n o r o r its e q u iv a le n t in C y p ru s p o u n d s fö r ka k ro n o r eller m o tv ä rd e t i c y p rio tisk a p u n d . an y ta x a b le y ear. T h e b e n e fits p ro v id e d u n d e r su b -p a ra - S k a tte b e frie ls e en lig t b ) o v a n m ed g es e n ­ g ra p h (b) shall e x te n d o n ly fo r su ch p e rio d o f d a s t fö r d e n tid so m skäligen e rfo rd ra s fö r a tt tim e a s is re a so n a b ly n ecessary to c o m p le te fu llb o rd a u tb ild n in g e n eller p ra k tik e n , m en th e e d u c a tio n o r tra in in g , b u t shall in no få r in te i n åg o t fall av se län g re tid ry m d ä n sju e v e n t exceed a p e rio d o f seven c o n se c u tiv e p å v a ra n d r a fö lja n d e år. years.

A rtic le 20 A rtik e l 20 Other income Annan inkomst (1 ) Ite m s o f in c o m e o f a re s id e n t o f a C o n ­ 1. In k o m s t so m p e rs o n m e d h e m v ist i en tr a c tin g S ta te , w h e re v e r a risin g , n o t d e a lt a v ta ls s lu ta n d e s ta t fö r v ä rv a r och som in te w ith in th e fo reg o in g A r tid e s o f th is C o n v e n - b e h a n d la s i fö re g å e n d e a rtik la r a v d e tta av ta l tio n sh all b e ta x a b le o n 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 se tt v a r­ ifrå n in k o m ste n h ä rrö r. (2) T h e p ro v is io n s o f p a ra g ra p h (1 ) shall 2. B e stä m m e lse rn a i p u n k t 1 tillä m p a s in te n o t a p p ly to in c o m e , o th e r th å n in c o m e fro m p å in k o m st, m e d u n d a n ta g fö r in k o m st av im m o v a b le p ro p e rty as d e fin e d in p a ra g ra p h fast e g e n d o m so m av ses i a rtik e l 6 p u n k t 2, (2) o f A rticle 6, i f th e re c ip ie n t o f su ch in co ­ o m m o tta g a re n a v in k o m ste n h a r h e m v ist i m e , b e in g a re s id e n t o f a C o n tra c tin g S tate, en a v ta ls s lu ta n d e sta t och b e d riv e r rö relse i 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 d e n a n d ra a v ta ls s lu ta n d e sta te n frå n d ä r b e lä ­ S ta te th ro u g h a p e rm a n e n t e s ta b lis h m e n t si­ get fast d rifts tä lle eller u tö v a r sjä lv stä n d ig

tu a te d th e r e in , o r p e rfo rm s in th a t o th e r S ta ­ y rk e s v e rk sa m h e t i d e n n a a n d ra s ta t frå n d ä r te in d e p e n d e n t p e rso n a l serv ices fro m a fixed b eläg en s ta d ig v a ra n d e a n o rd n in g , s a m t d en b ase s itu a te d th e r e in , a n d th e rig h t o r p ro p e r- rä ttig h e t eller e g en d o m p å g ru n d av vilken ty in re sp e c t o f w h ich th e in c o m e is p a id is in k o m s te n b e ta la s ä g er v erk lig t sa m b a n d effectively c o n n e c te d w ith such p e rm a n e n t m e d d e t fa s ta d rifts tä lle t eller d e n sta d ig v a ­ e s ta b lis h m e n t o r fixed base. In su ch case th e ra n d e a n o rd n in g e n . I så d a n t fall tillä m p a s p ro v is io n s o f A rtic le 7 o r A r ti d e 14, as th e b e stä m m e lse rn a i a rtik e l 7 re s p e k tiv e a rtik e l case m a y be, shall apply. 14. (3 ) N o tw ith s ta n d in g th e p ro v is io n s o f pa- 3. In k o m s t v ilk en in te b e h a n d la s i fö reg å­ ra g ra p h s (1) a n d (2), ite m s o f in c o m e o f a e n d e a rtik la r av d e tta a v ta l, so m p e rso n m e d re s id e n t o f a C o n tra c tin g S ta te n o t d e a lt w ith h e m v ist i e n a v ta ls s lu ta n d e s ta t fö r v ä rv a r och in th e fo reg o in g A r tid e s o f th is C o n v e n tio n so m h ä r r ö r frå n d e n a n d ra a v ta ls s lu ta n d e sta ­ a n d a ris in g in th e o th e r C o n tra c tin g S tate te n , får, u ta n h in d e r av b e stä m m e lse rn a i m a y b e ta x e d in th a t o th e r S tate. p u n k te r n a 1 o ch 2, b e s k a tta s i d e n n a a n d ra s ta t. (4) Ite m s o f in c o m e d e a lt w ith in th is A rtic ­ 4. In k o m s t so m b e h a n d la s i d e n n a a rtik e l le shall be d e e m e d to a rise in a C o n tra c tin g an se s h ä rr ö ra frå n e n a v ta ls s lu ta n d e s ta t, o m S ta te w h e n th e p a y e r is th a t S ta te itself, a u tb e ta la r e n ä r d e n sta te n själv, p o litisk u n ­ p o litic a l su b d iv is io n , a local a u th o r ity , o r a d e ra v d e ln in g , lo k al m y n d ig h e t eller p e rs o n re s id e n t o f th a t S ta te o r w h en th e in c o m e is m e d h e m v ist i d e n n a s ta t e lle r d å in k o m ste n p a id u n d e r th e social se c u rity leg islatio n o f b e ta la s en lig t so c ia lfö rsä k rin g sla g stiftn in g e n th a t S tate. i d e n n a sta t.

A rtic le 21 A rtik el 21 Elimination o f double taxation Undanröjande av dubbelbeskattning (1) In th e case o f C y p ru s, d o u b le ta x a tio n 1. I C y p e rn u n d v ik s d u b b e lb e s k a ttn in g p å sh all be a v o id e d a s follow s: fö lja n d e sätt: (a) S u b je c t to th e p ro v isio n s o f C y p ru s tax a) I e n lig h et m ed b e s tä m m e ls e rn a i cy p rio - L aw re g a rd in g c re d it fo r fo reig n ta x , th e re tisk la g stiftn in g o m a v rä k n in g av u tlä n d sk shall b e allo w ed as a cre d it a g a in s t C y p ru s ta x sk a tt, skall frå n c y p rio tisk s k a tt p å in k o m st p a y a b le in re sp e c t o f an y ite m o f in c o m e o r e lle r sk a tte p lik tig re a lis a tio n s v in s t so m h ä r­ ch a rg e a b le g a in s d e riv e d fro m S w ed en th e rö r frå n S verige a v rä k n a s d e n sv en sk a sk a tt S w edish ta x p a id u n d e r th e law s o f S w ed en so m erlag ts en lig t sv en sk lag o ch i e n lig h et a n d in a c c o rd a n c e w ith th is C o n v e n tio n . T h e m e d d e tta a v ta l. A v rä k n in g s b e lo p p e t skall c re d it sh all n o t h ow e v e r exceed th a t p a r t o f e m e lle rtid in te ö v e rstig a d e n del av d en cypth e C y p ru s ta x , as c o m p u te d b e fo re th e c re d it rio tisk a s k a tte n , b e rä k n a d u ta n så d a n a v rä k ­ is g iv e n , w h ic h is a p p ro p r ia te to su ch ite m s o f n in g , so m b e lö p e r p å så d a n in k o m st eller in c o m e o r ch arg e a b le gains. sk a tte p lik tig re a lisa tio n s v in st. (b ) W h e re su c h in c o m e o r c h a rg e a b le gain b ) 1 fall d å så d a n in k o m st eller sk a tte p lik tig is a d iv id e n d p a id by a c o m p a n y w h ich is a re a lis a tio n s v in s t u tg ö rs av u td e ln in g frå n e tt re s id e n t o f S w ed en to a c o m p a n y w h ic h is a b o la g m e d h e m v is t i S verige till e tt b o lag m ed re s id e n t o f C y p ru s a n d w h ic h o w n s d ire c tly h e m v ist i C y p e rn , so m d ire k t äg er m in s t 25% a t le a st 25 p e r c e n t o f th e c a p ita l o f th e Sw e­ av d e t sv e n sk a b o lag ets k a p ita l, m e d rä k n a s d ish c o m p a n y , th e c re d it sh all ta k e in to ac- v id a v rä k n in g e n (fö ru to m v a tje sv en sk sk a tt

c o u n t (in a d d itio n to a n y S w ed ish ta x o n p å u td e ln in g e n ) d e n sv e n sk a s k a tt so m d e t d iv id e n d s ) th e S w ed ish ta x p a y a b le in resp ect u td e la n d e b o lag et erläg g er p å sin in k o m st o ch o f its p ro fits by th e c o m p a n y p ay in g th e d iv i­ so m ä r h ä n fö rlig till d e tta k a p ita l. d e n d s, a n d w h ich is a ttrib u ta b le to th a t c a p i­ tal. (2) In th e case o f S w ed en , d o u b le ta x a tio n 2. I S verige u n d v ik s d u b b e lb e s k a ttn in g på sh all b e a v o id e d as follow s: fö lja n d e sätt: (a) S u b ject to th e p ro v isio n s o f (b) below , a) O m en p e rso n m e d h e m v ist i Sverige w h e re a re s id e n t o f S w eden d e riv e s in c o m e fö r v ä rv a r in k o m s t so m en lig t c y p rio tisk lag­ w h ich u n d e r th e law s o f C y p ru s a n d in accor- s tiftn in g och i e n lig h et m e d b e stä m m e lse rn a i d a n c e w ith th e p ro v is io n s o f th is C o n v e n tio n d e tta a v ta l få r b e s k a tta s i C y p e rn , skall S veri- ^ P m ay b e ta x e d in C y p ru s, S w eden shall allow ge, så v id a in te b e s tä m m e ls e rn a i b) n e d a n — su b je c t to th e p ro v is io n s o f th e law o f fö ra n le d e r a n n a t, m e d b e a k ta n d e av b e s tä m ­ S w eden c o n c e rn in g c re d it fo r fo reig n ta x (as m e lse rn a i sv en sk la g stiftn in g rö ra n d e a v rä k ­ it m ay b e a m e n d e d fro m tim e to tim e w ith - n in g av u tlä n d s k s k a tt — såso m d en kan o u t c h a n g in g th e g en eral p rin c ip le h e re o f) — k o m m a a tt ä n d ra s frå n tid till a n n a n u ta n a tt ^ P as a d e d u c tio n fro m th e ta x o n su ch in co m e, d e n a llm ä n n a p rin c ip so m an g es h ä r ä n d ra s a n a m o u n t e q u a l to th e C y p ru s ta x p a id in — frå n d e n n a p e rs o n s sv en sk a in k o m stsk a tt re s p e c t o f such in co m e. a v rä k n a e tt b e lo p p m o ts v a ra n d e d e n cy p rio tisk a sk a tt so m b e ta la ts p å d e n n a in k o m st. (b ) W h e re a re s id e n t o f S w eden d e riv e s b ) O m en p e rs o n m ed h e m v ist i Sverige in c o m e w h ich , in a c c o rd a n c e w ith th e p ro v i­ u p p b ä r in k o m st so m en lig t b e stä m m e lse rn a i sio n s o f A rtic le 7 o r A rticle 14, m a y be ta x e d a rtik e l 7 e lle r a rtik e l 14 få r b e s k a tta s i C y­ in C y p ru s, S w ed en shall e x e m p t such in c o m e p e rn , skall S verige u n d a n ta in k o m ste n från fro m ta x p ro v id e d th a t th e p rin c ip a l p a rt o f sk a tt, u n d e r fö r u ts ä ttn in g a tt d e n ö v e rv ä g a n ­ th e in c o m e o f th e p e rm a n e n t e s ta b lis h m e n t d e d elen av in k o m s te n frå n d e t fa sta d rifts tä l­ o r fix ed b a se a rises fro m b u sin e ss a c tiv itie s , le 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 h ä r­ o th e r th å n th e m a n a g e m e n t o f se c u ritie s a n d rö r frå n a n n a n v e rk s a m h e t ä n fö rv a ltn in g av o th e r s im ila r p ro p e rty , a n d su ch a c tiv itie s are v ä rd e p a p p e r eller a n n a n lik n a n d e eg en d o m c a rrie d o n w ith in C y p ru s th ro u g h th e p e rm a ­ o ch v e rk s a m h e te n i fråg a b e d riv s i C y p ern n e n t e s ta b lis h m e n t o r th e fix ed base. frå n d e t fa s ta d rifts tä lle t e lle r d e n sta d ig v a ­ ra n d e a n o rd n in g e n . ^ (c) W h e re a re s id e n t o f S w ed en d e riv e s in ­ c) I fall d å en p e rs o n m e d h e m v ist i Sverige c o m e w h ich shall b e ta x a b le o n ly in C y p ru s u p p b ä r in k o m st so m en lig t b e s tä m m e ls e rn a i in a c c o rd a n c e w ith th e p ro v isio n s o f th is d e tta a v ta l b e s k a tta s e n d a s t i C y p e rn eller C o n v e n tio n o r sh all be e x e m p t fro m Sw edish skall u n d a n ta s frå n sv en sk s k a tt en lig t p u n k t ta x in a c c o rd a n c e w ith su b -p a ra g ra p h (b ) o f b ) o v a n , få r Sverige, v id fa s ts tä lla n d e t av th is p a ra g ra p h , S w ed en m a y , w h en d e te rm in - s k a tte sa tse n fö r sv en sk p ro g ressiv sk a tt, be­ in g th e g ra d u a te d ra te o f S w edish ta x , ta k e a k ta d e n in k o m s t so m b e s k a tta s e n d a s t i C y­ in to a c c o u n t th e in c o m e w h ich shall b e ta x ­ p e rn re s p e k tiv e ä r u n d a n ta g e n frå n sv en sk a b le o n ly in C y p ru s o r sh all b e e x e m p t fro m sk a tt. S w ed ish ta x , resp ectiv ely . (d ) F o r p u rp o s e s o f d e d u c tio n fro m th e tax d ) V id d e n n e d s ä ttn in g av s k a tte n som a v ­ re fe rre d to in s u b -p a ra g ra p h (a) ses i p u n k t a) skall,

(i) w h e re d iv id e n d s a re e x e m p t fro m a n y 1) i fall d å u td e ln in g u n d a n ta s frå n sk a tt ta x in C y p ru s in a d d itio n to th e ta x ch äfg e- i C y p e rn u tö v e r d e n s k a tt so m u tg å r p å a b le o n th e p ro f its o r in c o m e o f th e c o m - b o la g e ts v in s t e lle r in k o m s t e lle r b e s k a tta s i p a n y , o r a re ta x e d in C y p ru s a t a ra te löWer C y p e rn m e d e n s k a tte s a ts so m u n d e rs tig e r th å n 2 0 p e r c e n t ö f th e g ross a m o u flt o f 20 % a v u td e ln in g e n s b ru tto b e lo p p , d e n su c h d iv id e n d s , th e a m o u n t o f C y p ru s ta x c y p fio tis k a s k a tte n a n se s u tg ö ra 20 % av sh a ll b e d e e m e d to b e 2 0 p e r c e n t o f th e u td e ln in g e n s b ru tto b e lo p p , g ro ss a m o u n t o f su ch d iv id e n d s ; (ii) w h e re th e ra te o f C y p ru s ta x o n Inte- 2) i fall d å s å d a n rä n ta p å v ilk e n b e s tä m ­ re s t to w h ic h p a ra g ra p h (2) o f A rtic le 11 m e ls e rn a i a rtik e l 11 p u n k t 2 tillä m p a s b e ­ a p p lie s is re d u c e d below 15 p e r c e n t o f th e s k a tta s i C y p e rn m e d e n s k a tte s a ts so m g ro ss a m o u n t o f such in te re s t, th e a m o u n t u n d e rs tig e r 15 % a v r ä n ta n s b ru tto b e lo p p , o f C y p ru s ta x sh all b e d e e m e d to b e 15 p e r d e n c y p rio tis k a s k a tte n a n se s u tg ö ra 15 % c e n t o f th e g ross a m o u n t o f su c h in te re st. a v r ä n ta n s b ru tto b e lo p p . T h e p ro v is io n s o f th is su b -p a ra g ra p h sh äll B e s tä m m e lse rn a i d e n n a p u n k t g äller de a p p ly fo r th e first sev en y e a rs fö r w h ich th is fö rsta sju å re n u n d e r v ilk a d e tta a v ta l tillä m ­ C o n v e n tio n is effective. T h e c o m p e te n t äu- p a s. D e b e h ö rig a m y n d ig h e te rn a skall ö v e r­ th o r itie s sh all c o n s u lt each o th e r in o r d e r to lägga m e d v a ra n d r a fö r a tt b e s tä m m a o m d e te r m in e w h e th e r su ch p e rio d sh a ll b e ex* d e n n a tid ry m d skall u ts trä c k a s. te n d e d . (3) W h e re u n d e r a n y p ro v is io n o f th is 3 .1 fall d å en lig t b e stä m m e lse i d e tta a v ta l C o n v e n tio n in c o m e o r c h a rg e a b le g a in s a re b e s k a ttn in g e n a v in k o m s t e lle r s k a tte p lik tig re lie v e d fro m ta x in o n e o f th e C o n tra c tin g re a lis a tio n s v in s t lin d ra s i e n a v ta ls s lu ta n d e S ta te s a n d , u n d e r th e law in fo rce in th e o th e r s ta t o ch e n fysisk p e rs o n en lig t g ä lla n d e lag­ C o n tra c tin g S ta te , a p e rs o n , in re s p e c t o f th e s tiftn in g i d e n a n d ra a v ta ls s lu ta n d e sta te n s a id in c o m e o r c h a rg e a b le g a in s, is s u b je c t to b e s k a tta s fö r s å d a n in k o m s t eller sk a tte p lik ­ ta x b y re fe re n c e to th e a m o u n t th e r e o f w h ich tig re a lis a tio n s v in s t till d e n del d e n ö v e rfö rs is r e m itte d to o r re c e iv e d in th a t o th e r C o n ­ till e lle r m o tta g e s i d e n n a a n d r a a v ta ls s lu ta n ­ tr a c tin g S ta te a n d n o t by re fe re n c e to th e full d e s ta t o c h in te fö r h e la d ess b e lo p p , skall d en a m o u n t th e re o f, th e n th e r e lie f to b e allo w ed s k a tte lin d rin g so m en lig t d e tta a v ta l m ed g es i u n d e r th is C o n v e n tio n in th e firs t-m e n tio n e d d en f ö r s tn ä m n d a a v ta ls s lu ta n d e sta te n av se C o n tra c tin g S ta te sh all a p p ly o n ly to so m u c h e n d a s t d e n d e l av in k o m s te n e lle r d e n sk a t­ o f th e in c o m e o r ch a rg e a b le g a in s as is r e m it­ te p lik tig a re a lis a tio n s v in s te n so m ö v e rfö rs te d to o r re c e iv e d in th e o th e r C o n tra c tin g till eller m o tta g e s i d e n a n d r a a v ta ls s lu ta n d e S tate. sta te n . (4) F ö r th e p u rp o s e s o f th is A rtic le , in c o m e 4. V id tillä m p n in g e n a v d e n n a a rtik e l skall o f a re s id e n t o f a C o n tra c tin g S ta te w h ic h is in k o m s t sorn tillk o m m e r e n p e rs o n m ed ta x e d in th e o th e r C o n tra c tin g S ta te in acco r- h e m v is t i e n a v ta ls s lu ta n d e s ta t o ch so m b e ­ d a n c e w ith th is C o n v e n tio n sh all b e d e e m e d s k a tta s i d e n a n d r a a v ta ls s lu ta n d e sta te n i to be d e riv e d fro m th a t o th e r S tate. e n lig h e t m e d d e tta a v ta l, a n se s h ä rr ö ra frå n k ä lla i d e n n a a n d r a sta t.

A r ti d e 22 A rtik e l 22 Non-discrimination Förbud m ot diskriminering (1 ) N a tio n a ls o f a C o n tra c tin g S ta te sh all n o t 1. M e d b o rg a re i en a v ta ls s lu ta n d e s ta t skall b e s u b je c te d in th e o th e r C o n tra c tin g S ta te to in te i d e n a n d r a a v ta ls s lu ta n d e sta te n bli a n y ta x a tio n o r a n y re q u ire m e n t c o n n e c te d fö re m å l fö r b e s k a ttn in g e lle r d ä rm e d sa m ­ th e r e w ith , w h ich is o th e r o r m o r e b u rd e n s o - m a n h ä n g a n d e k ra v so m ä r a v a n n a t slag eller m e th å n th e ta x a tio n a n d c o n n e c te d re q u ire - m e r ty n g a n d e ä n d e n b e s k a ttn in g o ch d ä r ­ m e n ts to w h ic h n a tio n a ls o f th a t o th e r S ta te m e d s a m m a n h ä n g a n d e k ra v so m m e d b o rg a ­ in th e sa m e c irc u m s ta n c e s a re o r m a y be re i d e n n a a n d r a s ta t u n d e r s a m m a fö rh å lla n ­ su b je c te d . T h is p ro v is io n sh all, n o tw ith - d e n ä r e lle r k a n b li u n d e rk a s ta d . U ta n h in d e r s ta n d in g th e p ro v is io n s o f A rtic le 1, a lso a p p - a v b e s tä m m e ls e rn a i a rtik e l 1 tillä m p a s d e n ­ ly to p e rs o n s w h o a re n o t re s id e n ts o f o n e o r n a b e stä m m e lse ä v e n p å p e rs o n so m in te h a r b o th o f th e C o n tra c tin g S tates. h e m v is t i e n 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 p e rm a n e n t e sta b lish - 2. B e sk a ttn in g e n a v fa st d rifts tä lle , so m fo ­ m e n t w h ic h a n e n te r p ris e o f a C o n tra c tin g re ta g i e n a v ta ls s lu ta n d e s ta t h a r i d e n a n d ra S ta te h a s in th e o th e r C o n tra c tin g S ta te shall a v ta ls s lu ta n d e s ta te n , sk all i d e n n a a n d r a sta t n o t b e less fa v o u ra b ly le v ie d in th a t o th e r in te v a ra m in d re fö rd e la k tig ä n b e s k a ttn in g ­ S ta te th å n th e ta x a tio n lev ied o n e n te rp ris e s e n a v fö re ta g i d e n n a a n d r a s ta t, so m b e d ri­ o f t h a t o th e r S ta te c a rry in g o n th e s a m e ac- v e r v e rk s a m h e t a v s a m m a slag. tiv itie s . T h is p ro v is io n sh all n o t be c o n s tru e d as D e n n a b e s tä m m e lse an 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 resi­ sk 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 a n y p e r ­ ge p e rs o n m e d h e m v is t i d e n a n d r a a v ta lsslu ­ so n a l a llo w an c es, reliefs a n d r e d u c tio n fo r ta n d e s ta 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 s ta tu s s k a ttn in g e n e lle r s å d a n sk a tte b e frie lse eller o r fa m ily re s p o n s ib ilitie s w h ic h it g ra n ts to s k a tte n e d s ä ttn in g p å g ru n d a v c iv ils tå n d eller its o w n re s id e n ts . fö rs ö ijn in g s p lik t m o t fam ilj so m m ed g es p e r­ so n m e d h e m v is t i d e n eg n a s ta te n . (3 ) E x c e p t w h ere th e p ro v is io n s o f p a ra - 3. U to m i d e fall d å b e s tä m m e ls e rn a i a r ti­ g ra p h (1) o f A rtic le 9, p a ra g ra p h (8 ) o f A rticle kel 9 p u n k t 1, a rtik e l 11 p u n k t 8 e lle r a rtik e l 11, o r p a ra g ra p h (4) o f A rtic le 12, a p p ly , in te- 12 p u n k t 4 tillä m p a s , ä r rä n ta , ro y a lty o ch re s t, ro y a ltie s a n d o th e r d is b u rs e m e n ts p a id a n n a n b e ta ln in g frå n fö re ta g i e n a v ta lsslu ­ by a n e n te r p ris e o f a C o n tra c tin g S ta te to a ta n d e s ta t till p e rs o n m e d h e m v is t i d e n a n d ­ re s id e n t o f th e o th e r C o n tra c tin g S ta te shall, r a a v ta ls s lu ta n d e s ta te n av d rag sg illa v id b e ­ fo r th e p u rp o s e o f d e te r m in in g th e ta x a b le s tä m m a n d e t a v d e n b e s k a ttn in g s b a ra in ­ p ro f its o f su c h e n te rp ris e , b e d e d u c tib le u n ­ k o m s te n fö r s å d a n t fö re ta g p å s a m m a v illk o r d e r th e sa m e c o n d itio n s as i f th e y h a d b een so m b e ta ln in g till p e rs o n m e d h e m v is t i d en p a id to a re s id e n t o f th e firs t-m e n tio n e d S ta ­ f ö r s tn ä m n d a s ta te n . P å sa m m a s ä tt ä r skuld te. S im ila rly , a n y d e b ts o f a n e n te r p ris e o f a so m fö re ta g i e n a v ta ls s lu ta n d e s ta t h a r till C o n tra c tin g S ta te to a re s id e n t o f th e o th e r p e rs o n m e d h e m v is t i d e n a n d r a a v ta ls s lu ta n ­ C o n tra c tin g S ta te sh all, fö r th e p u rp o s e o f d e s ta te n av d rag sg ill v id b e s tä m m a n d e t av d e te r m in in g th e ta x a b le c a p ita l o f su ch en- s å d a n t fö retag s b e s k a ttn in g s b a ra fö rm ö g en -

te rp ris e , b e d e d u c tib le u n d e r th e sa m e c o n d i- h e t p å s a m m a v illk o r so m sk u ld till p e rso n tio n s as i f th e y h a d b e e n c o n tr a c te d to a re si­ m e d h e m v is t i d e n fö r s tn ä m n d a sta te n . d e n t o f th e firs t-m e n tio n e d S tate. (4) E n te rp r is e s o f a C o n tra c tin g S ta te , th e 4. F ö re ta g i e n a v ta ls s lu ta n d e s ta t, v a rs c a p ita l o f w h ic h is w holly o r p a rtly o w n e d o r k a p ita l h e lt e lle r d e lv is ägs e lle r k o n tro lle ra s, c o n tro lle d , d ire c tly o r in d ire c tly , by o n e o r d ir e k t e lle r in d ire k t, a v e n e lle r flera p e rs o n e r m o re re s id e n ts o f th e o th e r C o n tra c tin g S ta ­ m e d 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 , sh a ll n o t b e su b je c te d in th e firs t-m e n tio ­ te n , skall in te i d e n f ö r s tn ä m n d a s ta te n bli n e d S ta te to a n y ta x a tio n o r a n y re q u ire m e n t fö re m å l fö r b e s k a ttn in g e lle r d ä rm e d sa m ­ c o n n e c te d th e re w ith w h ich is o th e r o r m o re m a n h ä n g a n d e k ra v so m ä r a v a n n a t slag eller b u rd e n s o m e th å n th e ta x a tio n a n d c o n 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 o c h d ä r ­ re q u ire m e n ts to w h ich o th e r s im ila r e n te r p ri- m e d s a m m a n h ä n g a n d e k ra v so m a n n a t lik­ ses o f th e firs t-m e n tio n e d S ta te a re o r m a y be n a n d e fö re ta g i d e n f ö r s tn ä m n d a sta te n ä r su b je c te d . e lle r k a n bli u n d e rk a s ta t. (5) T h e p ro v is io n s o f th is A rtic le shall, 5. U ta n h in d e r a v b e s tä m m e ls e rn a i a rtik e l n o tw ith s ta n d in g th e p ro v is io n s o f A rtic le 2, 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 r ­ a p p ly to ta x e s o f e v ery k in d a n d d e s c rip tio n . tik e l p å s k a tte r a v v a rje slag o ch b esk affen ­ h e t.

A rtic le 23 A rtik e l 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 a c tio n s 1. O m e n p e rs o n a n s e r a tt e n a v ta ls s lu ta n d e o f o n e o r b o th o f th e C o n tra c tin g S ta te s resu lt s ta t e lle r b å d a a v ta ls s lu ta n d e s ta te rn a v id ta ­ o r w ill re s u lt fo r h im in ta x a tio n n o t in git å tg ä r d e r so m fö r h o n o m m e d f ö 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 , h e 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 a n h a n , m e d ie s p ro v id e d by th e d o m e s tic law o f th o s e u ta n a tt d e tta p å v e rk a r h a n s r ä tt a tt a n v ä n d a S ta te s, p re s e n t h is case to th e c o m p e te n t au - sig a v d e rä tts m e d e l so m fin n s i d essa 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 r n 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, i f h is case c o m e s u n d e r p a ra - b e h ö rig a m y n d ig h e te n i d e n a v ta ls s lu ta n d e g ra p h (1) 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 is t eller, o m fråg a ä r om tin g S ta te o f w h ic h h e is a n a tio n a l. T h e case tillä m p n in g a v a rtik e l 22 p u n k t 1, i d e n a v ­ m u s t b e p re s e n te d w ith in th re e y e a rs fro m ta ls s lu ta n d e s ta t d ä r h a n ä r m e d b o rg a re . S a­ th e firs t n o tific a tio n o f th e a c tio n re s u ltin g in k en sk all fram lä g g as in o m tr e å r frå n d e n ta x a tio n n o t in a c c o rd a n c e w ith th e p ro v i­ tid p u n k t d å p e rs o n e n i fråg a fick v e ts k a p o m sio n s o f th e C o n v e n tio n . d e n å tg ä rd so m g iv it u p p h o v till b e s k a ttn in g so m s tr id e r m o t b e s tä m m e ls e rn a i a v ta le t. (2) T h e c o m p e te n t a u th o r ity sh a ll e n d e a - 2. O m d e n n a b e h ö rig a m y n d ig h e t fin n e r v o u r, i f th e o b je c tio n a p p e a rs to it to b e ju s ti- in v ä n d n in g e n g r u n d a d m e n in te själv k a n fä fied a n d i f it is n o t its e lf a b le to a rr iv e a t a till s tå n d e n 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 re so lv e th e c ase by m y n d ig h e te n sö k a lö sa frå g a n g e n 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 ­ d ig ö v e re n s k o m m e lse m e d d e n b e h ö rig a o 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 r a 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 h ich 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 fas 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 d e n o tw ith s ta n d in g a n y tim e lim its in th e do- a v ta ls s lu ta n d e s ta te rn a s in te rn a la g stiftn in g . m e s tic law o f th e C o n tra c tin g S tates. (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 d e 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 se sid 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 risin g a s to th e in te rp re ta tio n o r a p p lic a tio n ler tv iv e ls m å l so m u p p k o m m e r i fråg a o m o f th e C o n v e n tio n . T h e y m ay a lso c o n su lt to lk n in g e n eller tillä m p n in g e n a v a v ta le t. D e to g e th e r fo r th e e lim in a tio n o f d o u b le ta x a ­ k an äv e n ö verlägga i syfte a tt u n d a n rö ja d u b ­ tio n in cases n o t p ro v id e d fo r in th e C o n v e n ­ b e lb e s k a ttn in g i fall so m in te o m f a tta s av tio n . a v ta le t. (4) T h e c o m p e te n t a u th o r itie s o f th e C o n ­ 4. D e b e h ö rig a m y n d ig h e te rn a i d e a v ta ls­ tr a c tin g S tates m ay c o m m u n ic a te w ith each s lu ta n d e s ta te rn a k an tr ä d a i d ire k t fö rb in d e l­ o th e r d ire c tly fö r th e p u rp o s e o f re a c h in g an se m e d v a ra n d r a fö r a tt tillä m p a a v ta le t i de a g re e m e n t in th e sen se o f th e p re c e d in g pa- fall so m a n g iv its i fö re g å e n d e p u n k te r. ra g ra p h s.

A rtic le 24 A rtik e l 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 d e a v ta lsslu ­ tr a c tin g S ta te s shall ex ch an g e su ch in fo rm a ­ ta n d e s ta te rn a skall u tb y ta s å d a n a u p p ly s­ tio n as is n ecessary fo r 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 slu ta n d e s ta te rn a s in te rn a la g s tiftn in g i fråga ta x e s c o v e re d by th e C o n v e n tio n in s o fa r as o m s k a tte r so m o m f a tta s av a v ta le t, i d e n 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 m å n b e s k a ttn in g e n en lig t d e n n a la g stiftn in g C o n v e n tio n . T h e ex ch an g e o f in fo rm a tio n is in te s trid e r m o t a v ta le t. U tb y te t a v u p p ly s­ n o t re s tric te d by A rtic le 1. A ny in fo rm a tio n n in g a r b eg rän sas in te av a rtik e l 1. U p p ly s­ re c e iv e d by a C o n tra c tin g S ta te shall b e tre a - n in g a r so m e n a v ta ls s lu ta n d e s ta t m o tta g it te d as secret in th e sa m e m a n n e r as in f o rm a ­ skall b e h a n d la s såso m h em lig a p å s a m m a sä tt tio n o b ta in e d u n d e r th e d o m e s tic law s o f th a t so m u p p ly s n in g a r, so m e rh å llits en lig t d en S ta te a n d shall b e d isclo sed o n ly to p e rs o n s o r in te rn a la g stiftn in g e n i d e n n a sta t, o ch får a u th o r itie s (in c lu d in g c o u rts a n d a d m in is tra ­ y p p a s e n d a s t fö r p e rs o n e r e lle r m y n d ig h e te r tiv e b o d ie s ) c o n c e m e d w ith th e asse ssm e n t (d ä ri in b e g rip n a d o m s to la r och fö rv a ltn in g s­ o r c o lle c tio n of, th e e n fo rc e m e n t o r p ro secu - o rg a n ) so m fa s tstä lle r, u p p b ä r eller in d r iv e r tio n in re s p e c t o f, o r th e d e te r m in a tio n o f d e s k a tte r so m o m fa tta s a v a v ta le t eller h a n d ­ a p p e a ls in re la tio n to , th e tax es c o v ered by lägger å ta l eller b e s v ä r i fråga o m d e ssa sk a t­ th e C o n v e n tio n . S u ch p e rs o n s o r a u th o r itie s te r. D essa p e rs o n e r e lle r m y n d ig h e te r skall sh a ll u se th e in f o rm a tio n on ly fo r su ch p u r­ a n v ä n d a u p p ly s n in g a rn a e n d a s t fö r så d a n a poses. T h e y m a y d isclo se th e in f o rm a tio n in ä n d a m å l. D e få r y p p a u p p ly s n in g a rn a vid o f­ p u b lic c o u rt p ro c e e d in g s o r in ju d ic ia l d eci- fen tlig rä tte g å n g e lle r i d o m s to lsa v g ö ra n d e n . sions.

(2) In n o case sh all th e p ro v is io n s o f p a ra - 2. B e stä m m e lse rn a i p u n k t 1 a n se s in te g ra p h (1) b e c o n s tru e d so a s 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 sta t C o n tra c tin g S ta te th e o b lig atio n : a tt (a) to c a rry o u t a d m in is tra tiv e m e a s u re s a t a) v id ta fö rv a ltn in g s å tg ä rd e r so m a v v ik e r v a ria n c e w ith th e law s a n d a d m in is tra tiv e frå n la g stiftn 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 e n a n d ra S tate; a v ta ls s lu ta n d e sta te n , (b ) to su p p ly in f o rm a tio n w h ic h is n o t ob- b) lä m n a u p p ly s n in g a r som in te ä r tillg än g ­ ta in a b le u n d e r th e law s o r in th e n o rm a l liga en lig t la g stiftn in g eller se d v a n lig a d m i­ 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 n 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 r a 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 af­ d isclo se an y tr a d e , b u sin e ss, in d u s tria l, co m - fä rsh e m lig h e t, in d u s tri-, h a n d e ls - eller y rk es­ m e rc ia l o r p ro fe ssio n a l secret o r tr a d e p ro ­ h e m lig h e t e lle r i n ä rin g sv e rk s a m h e t n y ttja t cess, o r in f o rm a tio n , th e d ic lo su re o f w hich fö rfa rin g ssä tt e lle r u p p ly s n in g a r, v ilk as 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 sk u lle s trid a m o t a llm ä n n a h ä n sy n p u b lic). (o rd re p u b lic).

A r ti d e 25 A rtik el 25 Diplomatic agents and consular officers Diplomatiska företrädare och konsulära tjänstemän N o th in g in th is C o n v e n tio n 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 d ip lo m a tic a g e n ts o r c o n ­ p riv ile g ie r v id b e s k a ttn in g e n so m en lig t folk­ su la r o fficers u n d e r th e g en eral n ile s o f in te r ­ rä tte n s a llm ä n n a reg ler eller b e s tä m m e ls e r i n a tio n a l law o r u n d e r th e p ro v is io n s o f sp e c i­ sä rsk ild a ö v e re n s k o m m e lse r tillk o m m e r d ip ­ al a g re e m e n ts . lo m a tis k a fö re trä d a re eller k o n s u lä ra tjä n s te ­ m ä n .

A rtic le 26 A rtik e l 26 Entry into force Ikraftträdande (1 ) T h is C o n v e n tio n shall be ra tifie d a n d th e 1. D e tta a v ta l skall ra tific e ra s o c h ra tifik a in s tru m e n ts o f ra tific a tio n sh all be ex- tio n s h a n d lin g a rn a skall u tv ä x la s i L o n d o n c h a n g e d in L o n d o n as so o n as p o ssib le. s n a ra s t m ö jlig t. (2 ) T h e C o n v e n tio n shall e n te r in to force 2. A v ta le t tr ä d e r i k ra ft m ed u tv ä x lin g e n av u p o n th e e x ch an g e o f in s tru m e n ts o f ra tific a ­ ra tifik a tio n s h a n d lin g a rn a och d ess b e s tä m ­ tio n a n d its p ro v isio n s shall h a v é effect on m e lse r tillä m p a s p å in k o m st so m fö rv ä rv a s in c o m e d e riv e d o n o r a fte r th e first d a y o f d e n 1 ja n u a r i 1988 eller sen are. J a n u a r y 1988.

A rtic le 27 A rtik el 27 Termination Upphörande T h is C o n v e n tio n shall re m a in in fo rce u n til 1. D e tta a v ta l fö rb lir i k ra ft tills d e t sägs u p p te r m in a te d by a C o n tra c tin g S tate. E ith e r av e n a v ta ls s lu ta n d e sta t. V a rd e ra a v ta lsslu -

C o n tra c tin g S ta te m ay te r m in a te th e ta n d e sta te n k an säga u p p a v ta le t n ä r som C o n v e n tio n a t a n y tim e a fte r 5 y e a rs fro m th e h e lst e fte r u tg ån g en a v en tid ry m d a v fem år, d a te o n w h ich th e C o n v e n tio n e n te rs in to rä k n a t från d ag e n fö r ik r a ftträ d a n d e t, u n d e r fo rce, p ro v id e d th a t a t least 6 m o n th s p rio r f ö r u ts ä ttn in g a tt m e d d e la n d e o m u p p säg n in g n o tic e h a s b e e n g iv en th ro u g h d ip lo m a tic sk e tt p å d ip lo m a tis k väg m in s t sex m å n a d e r i c h a n n e ls. In su ch case, th e C o n v e n tio n shall förväg. 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 ­ cease to h a v é effect o n in c o m e d e riv e d o n o r h ö r a v ta le t a tt gälla p å in k o m s t so m fö rv ä r­ a fte r th e first d ay o f J a n u a r y o f th e y e a r n ex t vas från o ch m e d d e n 1 ja n u a r i d e t å r som fo llo w in g th a t in w h ich th e n o tic e o f te rm in a - fö lje r n ä rm a s t e fte r d e t d å u p p säg n in g en tio n is given. sk ed d e. In w itn e ss w h e re o f th e u n d e rs ig n e d being T ill b e k rä fte lse h ä ra v h a r u n d e rte c k n a d e , d u ly a u th o r iz e d th e r e to h a v é sig n ed th e p re ­ d ä rtill v e d e rb ö rlig e n b e m y n d ig a d e , u n d e r­ se n t C o n v e n tio n a n d h a v é affixed th e r e to te c k n a t d e tta a v ta l o c h fö rse tt d e ts a m m a th e ir seals. m e d s in a sigill. D o n e in L o n d o n , th is d a y o f 2 5 th o f O cto - S om sk e d d e i L o n d o n d e n 25 o k to b e r 1988 b e r 1988, in d u p lic a te in th e E nglish langu- i tv å e x e m p la r, p å en g elsk a sp rå k e t. age.

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 L e if Leifland L e if Leifland

F o r th e R e p u b lic o f C y p ru s F ö r R e p u b lik e n C y p e rn Tassos Panayides Tassos Panayides

30 N orstedts Tryckeri, Stockholm 1990