Avtal mellan Sveriges regering och Nya Zeelands regering för undvikande av dubbelbeskattning och förhindrande av skatteflykt beträffande inkomstskatter

Convention between the Government of Sweden and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Sveriges regering och Nya Zeelands regering,

The Government of Sweden and the Government of New Zealand,

som önskar ingå ett avtal för undvikande av dubbelbeskattning och förhindrande av skatteflykt beträffande inkomstskatter,

Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

har kommit överens om följande bestämmelser.

Have agreed as follows:

Artikel 1

Article 1

Skatter som omfattas av avtalet

Taxes Covered

(1) The existing taxes which are the subject of this Convention are:

a) I Sverige:

(a) in Sweden:

Den statliga inkomstskatten (sjömansskatten och kupongskatten däri inbegripna), ersättningsskatten, bevillningsavgiften samt den kommunala inkomstskatten.

the State income tax (including the sailor‘s tax and the coupon tax), the tax on the undistributed profits of companies, the tax on public entertainers and the communal income tax;

b) I Nya Zeeland

(b) in New Zealand:

Inkomstskatten och skatten på underlåten vinstutdelning (the excess retention tax).

the income tax and the excess retention tax.

(2) This Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes by either Contracting State or which are imposed by the Government of any territory to which this Convention is extended under Article 26.

(3) For the purposes of subparagraph (b) of paragraph (1) of this Article, the income tax does not include the bonus issue tax.

Artikel 2

Article 2

Allmänna definitioner

General Definitions

(1) In this Convention unless the context otherwise requires:

a) Uttrycket ”Sverige” åsyftar Konungariket Sverige och inbegriper varje utanför Sveriges territorialvatten beläget område inom vilket Sverige, enligt svensk lag och i överensstämmelse med folkrättens allmänna regler, äger utöva sina rättigheter med avseende på utforskandet och utnyttjandet av naturtillgångar på havsbottnen eller i dennas underlag.

(a) the term ”Sweden” means the Kingdom of Sweden, and includes any area adjacent to the territorial waters of Sweden within which, under the laws of Sweden and in accordance with international law, the rights of Sweden with respect to the exploration and exploitation of the natural resources on the seabed or in its subsoil may be exercised;

b) Uttrycket ”Nya Zeeland” åsyftar, när det användes i geografisk bemärkelse, det egentliga Nya Zeeland (däri inbegripna de yttre öarna) men omfattar icke Cook-öarna, Niueöarna eller Tokelauöarna. Uttrycket inbegriper också områden belägna utanför det egentliga Nya Zeelands territorialvatten (däri inbegripna de yttre öarna), vilka genom nyzeeländsk lagstiftning och i enlighet med folkrättens allmänna regler har blivit eller framdeles kan bli betecknade som områden över vilka Nya Zeeland har oinskränkt rätt till utforskning eller beträffande vilka Nya Zeeland erhållit sådan rätt att utforska, utnyttja, bevara och vårda naturtillgångarna i havet, på havsbottnen eller i dennas underlag.

(b) the term ”New Zealand”, when used in a geographical sense, means the metropolitan territory of New Zealand (including the outlying islands) but does not include the Cook Island, Niue or Tokelau; it also includes areas adjacent to the territorial sea of the metropolitan territory of New Zealand (including the outlying islands) which by New Zealand legislation and in accordance with international law have been, or may hereafter be, designated as areas over which New Zealand has sovereign rights for the purposes of exploring them or of exploring, exploiting, conserving and managing the natural resources of the sea, or of the seabed and subsoil;

c) Uttrycken ”avtalsslutande stat”, ”en avtalsslutande stat” och ”den andra avtalsslutande staten” åsyftar Sverige eller Nya Zeeland, alltefter som sammanhanget kräver.

(c) the terms ”Contracting State”, ”a Contracting State” and ”the other Contracting State” mean Sweden or New Zealand as the context requires;

d) Uttrycket ”behöriga myndigheter” avser beträffande Sverige, budgetministern eller dennes befullmäktigade ombud och beträffande Nya Zeeland, ”The Commissioner of Inland Revenue” eller dennes befullmäktigade ombud. Beträffande sådant område till vilket detta avtal utsträckes enligt artikel 26 avser uttrycket den myndighet som är behörig att i sådant område administrera skatter som omfattas av detta avtal.

(d) the term ”competent authorities” means in the case of Sweden, the Minister of the Budget or his authorised representative and in the case of New Zealand, the Commissioner of Inland Revenue or his authorised representative; and in the case of any territory to which this Convention is extended under Article 26, the competent authority for the administration in such territory of the taxes to which this Convention applies;

e) Uttrycket ”svensk skatt” åsyftar skatt som uttages i Sverige och som är sådan skatt som omfattas av detta avtal. Uttrycket ”nyzeeländsk skatt” åsyftar skatt som uttages i Nya Zeeland och som är sådan skatt som omfattas av detta avtal.

(e) the term ”Swedish tax” means tax imposed by Sweden being tax to which this Convention applies; the term ”New Zealand tax” means tax imposed by New Zealand being tax to which this Convention applies;

f) Uttrycket ”skatt” åsyftar svensk skatt eller nyzeeländsk skatt, alltefter som sammanhanget kräver.

(f) the term ”tax” means Swedish tax or New Zealand tax as the context requires;

g) Uttrycket ”person” inbegriper fysisk person, bolag och varje annan sammanslutning av personer.

(g) the term ”person” comprises an individual, a company and any other body of persons;

h) Uttrycket ”bolag” åsyftar varje slag av juridisk person eller varje subjekt, som i beskattningshänseende behandlas såsom juridisk person.

(h) the term ”company” means any body corporate or any entity which is treated as a body corporate for tax purposes;

i) Uttrycken ”svenskt företag” och ”nyzeeländskt företag” åsyftar ett rörelseidkande företag, som bedrives av en person med hemvist i Sverige, respektive ett rörelseidkande företag, som bedrives av en person med hemvist i Nya Zeeland. Uttrycken ”företag i en avtalsslutande stat” och ”företag i den andra avtalsslutande staten” åsyftar ett svenskt företag eller ett nyzeeländskt företag, alltefter som sammanhanget kräver.

(i) the terms ”Swedish enterprise” and ”New Zealand enterprise” mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of Sweden and an industrial or commercial enterprise or undertaking carried on by a resident of New Zealand, and the terms ”enterprise of a Contracting State” and ”enterprise of the other Contracting State” mean a Swedish enterprise or a New Zealand enterprise as the context requires;

j) Uttrycket ”inkomst av rörelse” åsyftar inkomst som ett företag erhåller genom att bedriva handel eller affärsverksamhet men inbegriper icke sådan inkomst som avses i artikel 10 punkt 7. Uttrycket inbegriper ej heller inkomst som avses i artikel 11, inkomst som avses i artikel 12, utdelning, ränta, royalty (i den betydelse som anges i artikel 10), hyresinkomst, inkomst av sjöfart eller luftfart eller ersättning för personligt arbete (utövandet av fritt yrke däri inbegripet).

(j) the term ”industrial or commercial profits” means income derived by an enterprise from the conduct of a trade or business, but does not include income referred to in paragraph (7) of Article 10, income referred to in Article 11, income referred to in Article 12, dividends, interest, royalties (as defined in Article 10), rents, profits from operating ships, boats or aircraft, or remuneration from personal (including professional) services;

k) Uttrycket ”internationell trafik” åsyftar varje transport med skepp eller luftfartyg som tillhör ett företag i en avtalsslutande stat, utom när skeppet eller luftfartyget användes uteslutande för transporter mellan platser i den andra avtalsslutande staten.

(k) the term ”international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

l) Ord som användes i singularis inbegriper samma ord i pluralis och ord som användes i pluralis inbegriper samma ord i singularis.

(1) words in the singular include the plural and words in the plural include the singular.

(2) As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State concerning taxes to which the Convention applies.

(3) For the purposes of this Convention the terms ”Swedish tax” and ”New Zealand tax” do not include any amount which represents a penalty or interest imposed under the law of either Contracting State relating to the taxes to which this Convention applies.

(4) In determining for the purposes of Article 8, 9 or 10 whether dividends, interest or royalties are beneficially owned by a resident of a Contracting State, dividends, interest or royalties in respect of which a trustee is subject to tax in that Contracting State shall be deemed to be beneficially owned by that trustee.

(5) The terms ”resident in Sweden” and ”resident in New Zealand” mean respectively resident in Sweden for the purposes of Swedish tax and resident in New Zealand for the purposes of New Zealand tax.

Artikel 3

Article 3

Hemvist

Resident

(1) For the purposes of this Convention the terms ”resident of Sweden” and ”resident of New Zealand” mean respectively any person who is resident in Sweden and any person who is resident in New Zealand.

(2) Where by reason of the provisions of paragraph (1) of this Article an individual is a resident of both Contracting States, then his status shall, for the purposes of this Convention, be determined in accordance with the following rules  

a) Han anses ha hemvist endast i den avtalsslutande stat, där han har ett hem som stadigvarande står till hans förfogande. Om han har ett sådant hem i båda avtalsslutande staterna, anses han ha hemvist endast i den avtalsslutande stat, med vilken hans personliga och ekonomiska förbindelser är starkast (härefter benämnt ”centrum för levnadsintressena”).

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

b) Om det icke kan avgöras, i vilken avtalsslutande stat han har centrum för levnadsintressena, eller om han icke i någondera avtalsslutande staten har ett hem, som stadigvarande står till hans förfogande, anses han ha hemvist endast i den avtalsslutande stat, där han stadigvarande vistas.

(b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be solely a resident of the Contracting State in which he has an habitual abode;

c) Om han stadigvarande vistas i båda avtalsslutande staterna eller om han icke vistas stadigvarande i någon av dem, anses han ha hemvist endast i den avtalsslutande stat där han är medborgare.

(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be solely a resident of the Contracting State of which he is a citizen;

d) Om han är medborgare i båda avtalsslutande staterna eller om han icke är medborgare i någon av dem, avgör de behöriga myndigheterna i de avtalsslutande staterna frågan genom ömsesidig överenskommelse.

(d) if he is a citizen of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

(3) Where, by reason of paragraph (1) of this Article, a person other than an individual is a resident of both Contracting States then this case shall, for the purposes of this Convention, be determined in accordance with the following rules:

a) Personen skall anses ha hemvist endast i Nya Zeeland, om dess centrala administrativa eller verkställande ledning finns i Nya Zeeland samt endast i Sverige, om dess centrala administrativa eller verkställande ledning finns i Sverige, oavsett om någon person utanför Nya Zeeland respektive Sverige, i någon form utövar eller kan utöva någon övergripande kontroll av ifrågavarande person eller av dess affärer eller övriga verksamhet.

(a) it shall be deemed to be solely a resident of New Zealand if the centre of its administrative or practical management is situated in New Zealand and solely a resident of Sweden if the centre of its administrative or practical management is situated in Sweden, whether or not any person outside New Zealand or Sweden, as the case may be, exercises or is capable of exercising any overriding control of it or of its policy or affairs in any way whatsoever; and

b) Om ifrågavarande persons hemvist icke kan bestämmas enligt a) i denna punkt, skall personen anses ha hemvist endast i Nya Zeeland, om den bildats genom eller i enlighet med lagstiftningen i Nya Zeeland samt endast i Sverige, om den bildats genom eller i enlighet med lagstiftningen i Sverige.

(b) failing a resolution of the matter under subparagraph (a) of this paragraph, it shall be deemed to be solely a resident of New Zealand if it is established by or under the laws of New Zealand and solely a resident of Sweden if it is established by or under the laws of Sweden.

(4) For the purposes of this Convention, the terms ”resident of a Contracting State” and ”resident of the other Contracting State” mean a person who is a resident of Sweden or a person who is a resident of New Zealand as the context requires.

Artikel 4

Article 4

Fast driftställe

Permanent Establishment

(1) For the purposes of this Convention, the term ”permanent establishment” means a fixed place of business in which the business of an enterprise is wholly or partly carried on.

(2) A permanent establishment shall include especially:

a) plats för företagsledning;

(a) a place of management;

b) filial;

(b) a branch;

c) kontor;

(c) an office;

d) fabrik;

(d) a factory;

e) verkstad;

(e) a workshop;

f) gruva, oljekälla eller gasfyndighet, stenbrott eller annan plats för utvinning av naturtillgångar;

(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;

g) plats för byggnads-, anläggnings-, montage- eller installationsarbete, om arbetet där pågår mer än sex månader.

(g) a building site or construction, installation or assembly project which exists for more than six months.

(3) The term ”permanent establishment” shall not be deemed to include:

a) användningen av anordningar, avsedda uteslutande för lagring, utställning eller utlämnande av företaget tillhöriga varor;

(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;

b) innehavet av ett företaget tillhörigt varulager, avsett uteslutande för lagring, utställning eller utlämnande;

(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;

c) innehavet av stadigvarande affärsanordning, avsedd uteslutande för inköp av varor eller införskaffande av upplysningar för företagets räkning;

(c) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or for collecting information, for the enterprise;

d) innehavet av stadigvarande affärsanordning, avsedd uteslutande för att bedriva verksamhet som för företaget är av förberedande eller biträdande art, såsom att ombesörja reklam, meddela upplysningar eller bedriva vetenskaplig forskning.

(d) the maintenance of a fixed place of business solely for the purpose of activities which have a preparatory or auxiliary character for the enterprise, such as advertising, the supply of information or scientific research.

(4) An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if:

a) företaget bedriver övervakande verksamhet i denna andra avtalsslutande stat under mer än sex månader i samband med anläggnings-, montage- eller installationsarbete som pågår i denna andra avtalsslutande stat; eller

(a) it carries on supervisory activities in that other Contracting State for more than six months in connection with a construction, installation or assembly project which is being undertaken in that other Contracting State; or

b) avsevärd maskinell eller annan utrustning under mer än sex månader användes eller installeras av företaget, för dess räkning eller på grund av avtal med företaget.

(b) substantial equipment or machinery is for more than six months in that other Contracting State being used or installed by, for or under contract with the enterprise.

(5) A person acting in a Contracting State on behalf of an enterprise of the other Contracting State other than an agent of an independent status to whom paragraph (6) of this Article applies shall be deemed to be a permanent establishment of that enterprise in the former Contracting State if 

a) han innehar och i denna förstnämnda avtalsslutande stat regelbundet använder en fullmakt att sluta avtal för företagets räkning, såvida icke verksamheten begränsas till inköp av varor för företagets räkning; eller

(a) he has, and habitually exercises in that former Contracting State, an authority to conclude contracts on behalf on the enterprise, unless his activities are limited to the purchase of goods or merchandise on behalf of the enterprise; or

b) han i denna förstnämna avtalsslutande stat innehar ett företaget tillhörigt varulager från vilket han regelmässigt fullgör beställningar för företagets räkning; eller

(b) he maintains in that former Contracting State a stock of goods or merchandise belonging to the enterprise from which he regularly fills orders on behalf of the enterprise; or

c) han i denna sin verksamhet i denna förstnämnda avtalsslutande stat tillverkar, bearbetar eller förädlar varor för företagets räkning.

(c) in so acting, he manufactures or processes in that former Contracting State any goods for the enterprise.

(6) An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status where any such person is acting in the ordinary course of his business as a broker, a general commission agent or other agent of independent status.

(7) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise) shall not of itself constitute either company a permanent establishment of the other.

(8) Where an enterprise of a Contracting State sells goods manufactured, assembled, processed, packed or distributed in the other Contracting State by an industrial or commercial enterprise for, or at or to the order of, that first-mentioned enterprise and 

a) endera företaget direkt eller indirekt deltager i ledningen eller övervakningen av det andra företaget eller äger del i detta företags kapital; eller

(a) either enterprise participates directly or indirectly in the management, control or capital of the other enterprise; or

b) samma personer direkt eller indirekt deltager i ledningen eller övervakningen av båda företagen eller äger del i båda företagens kapital,

(b) the same persons participate directly or indirectly in the management, control or capital of both enterprises, 

anses vid tillämpningen av detta avtal det förstnämnda företaget ha fast driftställe i den andra avtalsslutande staten och bedriva rörelse från detta fasta driftställe.

then, for the purposes of this Convention, that first-mentioned enterprise shall be deemed to have a permanent establishment in the other Contracting State and to be engaged in trade or business in the other Contracting State through that permanent establishment.

Artikel 5

Article 5

Inkomst av rörelse

Business Profits

(1) Industrial or commercial profits of a Swedish enterprise shall be exempt from New Zealand tax unless the enterprise is engaged in trade or business in New Zealand through a permanent establishment situated therein. If such enterprise is so engaged, tax may be imposed by New Zealand on the industrial or commercial profits of the enterprise but only on so much of them as is directly or indirectly attributable to that permanent establishment.

(2) Industrial or commercial profits of a New Zealand enterprise shall be exempt from Swedish tax unless the enterprise is engaged in trade or business in Sweden through a permanent establishment situated therein. If such enterprise is so engaged, tax may be imposed by Sweden on the industrial or commercial profits of the enterprise but only on so much of them as is directly or indirectly attributable to that permanent establishment.

(3) Where an enterprise of a Contracting State is engaged in trade or business in the other Contracting State through a permanent establishment situated therein, there shall be attributed to such permanent establishment the industrial or commercial profits which it might be expected to derive if it were an independent enterprise engaged in the same or similar activities under the same or similar conditions and dealing at arm‘s length with the enterprise of which it is a permanent establishment; and the profits so attributed shall be deemed to be income derived from sources in that other Contracting State. If the information available to the taxation authorities concerned is inadequate to determine the profits to be attributed to the permanent establishment, nothing in this paragraph shall affect the application of the law of either Contracting State in relation to the liability of the permanent establishment to pay tax on an amount determined by the exercise of a discretion or the making of an estimate by the taxation authorities of that Contracting State; provided that such discretion shall be exercised or such estimate shall be made, so far as the information available to the taxation authorities permits, in accordance with the principle stated in this paragraph.

(4) In determining the industrial or commercial profits attributable to a permanent establishment in a Contracting State there shall be allowed as deductions expenses which are incurred for the purpose of the permanent establishment and deductible in determining the profits of a permanent establishment under the law of the Contracting State in which the permanent establishment is situated, including executive and general administrative expenses so incurred, whether in the Contracting State in which the permanent establishment is situated or elsewhere.

(5) Industrial or commercial profits shall not be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

(6) Nothing in this Article shall affect any provisions of the law of either Contracting State at any time in force regarding the taxation of any income from the business of any form of insurance; provided that if the law in force in either Contracting State at the date of signature of this Convention relating to the taxation of that income is varied (otherwise than in minor respects so as not to affect its general character), the Contracting States shall consult each other with a view to agreeing to such amendment of this paragraph as may be appropriate.

(7) Where 

a) ett nyzeeländskt företag i Nya Zeeland bedriver tillverkning, bearbetning, förädling eller annan verksamhet, som avser varor eller materiel, för ett svenskt företag, vilket har eller anses ha ett fast driftställe i Nya Zeeland eller för ett sådant företags räkning, och

(a) a New Zealand enterprise performs in New Zealand manufacturing, processing or other services, in relation to any goods or materials for or on behalf of a Swedish enterprise which has, or is deemed to have, a permanent establishment in New Zealand; and

b) bestämmelserna i artikel 6 skulle vara tillämpliga på detta nyzeeländska företag beträffande sådan verksamhet men, på grund av en överenskommelse eller uppgörelse i vilken det svenska företaget och regeringen i Nya Zeeland eller dess behöriga myndigheter är parter, dessa bestämmelser helt eller delvis icke tillämpas i Nya Zeeland på detta nyzeeländska företag i fråga om denna verksamhet,

(b) the provisions of Article 6 would be applicable to that New Zealand enterprise in respect of those services but, pursuant to an agreement or arrangement to which that Swedish enterprise and the Government or competent authorities of New Zealand are parties, those provisions are not applied, or are not applied in full, in New Zealand in relation to that New Zealand enterprise in respect of those services, 

skall bestämmelserna i artikel 5 icke påverka tillämpningen av lagstiftningen i Nya Zeeland i fråga om beskattningen av det svenska företagets inkomst av rörelse, som enligt denna lagstiftning är inkomst vilken erhållits från inkomstkällor i Nya Zeeland såvitt avser sådana varor eller sådan materiel.

nothing in Article 5 shall affect the operation of the law of New Zealand in relation to the taxation of that Swedish enterprise in respect of any industrial or commercial profits which are, under that law, derived from sources in New Zealand in relation to those goods or materials.

Artikel 6

Article 6

Företag med intressegemenskap

Associated Enterprises

(1) Where 

a) ett företag i en avtalsslutande stat direkt eller indirekt deltager i ledningen eller övervakningen av ett företag i den andra avtalsslutande staten eller äger del i detta företags kapital; eller

(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

b) samma personer direkt eller indirekt deltager i ledningen eller övervakningen av såväl ett företag i en avtalsslutande stat som ett företag i den andra avtalsslutande staten eller äger del i båda dessa företags kapital, iakttages följande.

(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and, in either case, conditions are operative between the two enterprises,

Om mellan företagen i fråga om handel eller andra ekonomiska förbindelser gäller villkor, som avviker från dem som kan antagas gälla mellan av varandra oberoende företag som självständigt avslutar affärer med varandra, får alla inkomster, som utan sådana villkor kan antagas skulle ha tillkommit det ena företaget men som på grund av villkoren i fråga icke tillkommit detta företag, inräknas i detta företags inkomst och beskattas i överensstämmelse därmed.

In their commercial or financial relations, which differ from those which might be expected to operate between independent enterprises dealing at arm‘s length, then any profits which, but for those conditions, might have been expected to accrue to one of the enterprises but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

(2) If the information available to the taxation authorities concerned is inadequate to determine, for the purpose of paragraph (1) of this Article, the profits which might have been expected to accrue to an enterprise, nothing in that paragraph shall affect the application of the law of either Contracting State in relation to the liability of that enterprise to pay tax on an amount determined by the exercise of a discretion or the making of an estimate by the taxation authorities of that Contracting State; provided that such discretion shall be exercised or such estimate shall be made, so far as the information available to the taxation authorities permits, in accordance with the principle stated in that paragraph.

Artikel 7

Article 7

Inkomst av sjöfart och luftfart

Shipping and Air Transport

(1) Profits on an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.

(2) The provisions of paragraph (1) of this Article shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

Artikel 8

Article 8

Utdelning

Dividends

(1) Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

(2) However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the amount of tax so charged shall not exceed 15 per cent of the gross amount of the dividends. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application ot this limitation.

Denna punkt berör icke bolagets beskattning för vinst av vilken utdelningen betalas.

This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

(3) Dividends paid by a company which is resident in New Zealand to a company which is resident in Sweden shall be exempt from Swedish tax to the extent that would be allowed by the Swedish tax laws if both companies were resident in Sweden. This exemption shall not be granted unless the principal part of the profits or income of the company paying the dividends arises, directly or indirectly, from business activities other than the management of securities and other similar movable property and such activities are carried on within New Zealand by the company paying the dividends or by a company in which it owns at least 25 per cent of the share capital.

(4) The limitation on the amount of tax for which paragraph (2) of this Article provides shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base.

(5) Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State.

Artikel 9

Article 9

Ränta

Interest

(1) Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

(2) However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the recipient is the beneficial owner of the interest the amount of tax so charged shall not exceed 10 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

Straffavgifter på grund av för sen betalning anses icke som ränta vid tillämpningen av denna artikel.

Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.

(3) The limitation on the amount of tax for which paragraph (2) of this Article provides shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the indebtedness in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base.

(4) Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness in respect of which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

(5) Where, by reason of a special relationship between the payer and the beneficial owner of the interest or between both of them and some other person, the amount of the interest paid, having regard to the indebtedness in respect of which it is paid, exceeds the amount which might have been expected to have been agreed upon in the absence of such relationship, the limitation on the amount of tax for which paragraph (2) of this Article provides shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State.

(6) In the application of this Article by a Contracting State the term ”interest” as used in this Article shall not include any interest which is treated as a dividend under the laws of that Contracting State.

Artikel 10

Article 10

Royalty

Royalties

(1) Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

(2) However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the amount of tax so charged shall not exceed 10 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

(3) The term ”royalties” as used in this Article means payments of any kind to the extent to which they are paid as consideration for  

a) nyttjandet av eller rätten att nyttja

(a) the use of, or the right to use, any 

1) upphovsrätt, patent, mönster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod, varumärke eller annan liknande egendom eller rättighet,

(i) copyright, patent, design or model, plan, secret formula or process, trademark, or other like property or right;

2) industriell, kommersiell eller vetenskaplig utrustning,

(ii) industrial, commercial or scientific equipment;

3) biograffilmer, eller

(iii) motion picture films; or

4) filmer eller videoband för television eller band för radiosändning;

(iv) films or video tapes for use in connection with television or tapes for use in connection with radio broadcasting;

b) tillhandahållandet av erfarenhetsrön, upplysningar eller bistånd (häri inbegripet bistånd att leda företag) av vetenskaplig, teknisk, industriell eller kommersiell natur.

(b) the supply of scientific, technical, industrial or commercial knowledge, information or assistance (including management services),  

Uttrycket inbegriper icke sådan betalning som avses i artikel 11 punkt 2 b) 5).

but does not include payments within the meaning of subparagraph (b) (v) of paragraph (2) of Article 11.

(4) The limitation on the amount of tax for which paragraph (2) of this Article provides shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the knowledge, information, assistance, right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base.

(5) Royalties shall be deemed to arise in a Contracting State when the payer is that Contracting State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and the royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

(6) Where, by reason of a special relationship between the payer and the beneficial owner of the royalties or between both of them and some other person, the amount of the royalties paid, having regard to what they are paid for, exceeds the amount which might have been expected to have been agreed upon in the abscence of such relationship, the limitation on the amount of tax for which paragraph (2) of this Article provides shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State.

(7) Income derived from sources within a Contracting State from the sale of patent rights by a resident of the other Contracting State who does not have, in the first-mentioned Contracting State, a permanent establishment with which the patent rights are effectively connected, shall be exempt from tax in that first-mentioned Contracting State.

Artikel 11

Article 11

Inkomst av fastighet

Income from Real Property

(1) Income from real property may be taxed in the Contracting State in which such property is situated and according to the law of that State.

(2) (a) Subject to subparagraphs (b) and (c) of this paragraph and to paragraph (5) of this Article, the term ”real property” as used in this Article  

1) om egendomen är belägen i Sverige, åsyfta sådan egendom som enligt lagstiftningen i Sverige anses som fastighet,

(i) in the case of property situated in Sweden, means any property which under the laws of Sweden is regarded as real property;

2) om egendomen är belägen i Nya Zeeland, inbegripa varje lantegendom eller andel i fastighet eller i landområde samt varje fast anordning eller byggnad som uppförts på, och varje förbättring av, sådant landområde;

(ii) in the case of property situated in New Zealand, includes every estate or interest in real property or in land and every structure or building erected on, any every improvement to, that land;

b) uttrycket ”fastighet”, använt på detta sätt, omfattar alltid

(b) the term ”real property” as so used shall in any case include  

1) egendom som utgör tillbehör till fastighet,

(i) property accessory to real property;

2) levande och döda inventarier som användes i jordbruk eller vid kreatursskötsel eller i annan därmed sammanhängande verksamhet eller i skogsbruk,

(ii) livestock and equipment used in agricultural, pastoral or other farming activities, or in forestry;

3) rättigheter på vilka föreskrifterna i allmän lag angående fastighet är tillämpliga,

(iii) rights to which the provisions of the general law respecting real property apply;

4) nyttjanderätt till fast egendom och varje annan rätt till avkastning av fast egendom, och

(iv) usufruct of real property and any other right of taking any profit or produce from real property; and

5) rätt till betalning av varje slag i den mån sådan betalning utgör ersättning för nyttjandet av, eller rätten att nyttja, gruva, oljekälla, gasfyndighet eller stenbrott, eller för utvinning, avverkning eller annat utnyttjande av eller rätten att utvinna, avverka eller på annat sätt utnyttja skog på rot eller annan naturtillgång;

(v) rights to payments of any kind to the extent to which such payments are consideration for the operation of, or the right to operate, any mine, oil well, gas well, or quarry, or for the extraction, removal, or other exploitation of, or the right to extract, remove, or otherwise exploit, standing timber or any natural resource;

c) uttrycket ”fastighet”, använt på detta sätt, omfattar icke skepp, båtar eller luftfartyg.

(c) the term ”real property” as so used shall not include ships, boats or aircraft.

(3) The provisions of paragraphs (1) and (2) of this Article shall apply to income derived from the direct use of real property or from the letting or subletting of real property or from the bailment of livestock, or from the use in any other form of, or the grant of any right whatsoever in respect of, real property, including income from agricultural, pastoral or other farming enterprises and from forestry enterprises.

(4) The provisions of paragraphs (1) to (3) of this Article shall also apply to the income from real property of any enterprises other than agricultural, pastoral or other farming enterprises and forestry enterprises and to income from real property used for the performance of independent personal services.

(5) For the purposes of this Article and of Article 12  

a) åsyftar uttrycket ”rättighet” varje rättighet, licens, tillstånd, bemyndigande, befogenhet, förmån, privilegium eller annan upplåtelse och inbegriper en del av eller andel i varje rättighet, licens, tillstånd, bemyndigande, befogenhet, förmån, privilegium eller annan upplåtelse;

(a) the term ”right” means any right, licence, permit, authority, title, option, privilege, or other concession, and includes a share or interest in any right, licence, permit, authority, title, option, privilege, or other concession; and

b) anses en rättighet, definierad på detta sätt, belägen i den avtalsslutande stat där fastigheten, gruvan, oljekällan, gasfyndigheten, stenbrottet, skogen eller annan naturtillgång, som rättigheten avser, finns.

(b) a right as so defined shall be treated as being situated in the Contracting State in which the real property, mine, oil well, gas well, quarry, standing timber or natural resource to which it relates is situated.

Artikel 12

Article 12

Realisationsvinst

Gains from the Alienation of Property

Inkomst genom

Income from  

a) försäljning eller annan överlåtelse av

(a) the sale or other disposition of  

1) fastighet, som avses i artikel 11 punkt 2, belägen i en avtalsslutande stat, eller

(i) real property, as defined in paragraph (2) of Article 11, situated in a Contracting State: or

2) aktie eller därmed jämförlig andel i bolag eller annan sammanslutning (handelsbolag däri inbegripet), vars tillgångar helt eller till huvudsaklig del består av fastighet belägen i en avtalsslutande stat; eller

(ii) any share or comparable interest in a company or association (including a partnership) whose assets consist wholly or principally of real property so situated; or

b) försäljning eller annan överlåtelse av

(b) the sale or other disposition of  

1) rättighet avseende nyttjandet av gruva, oljekälla eller gasfyndighet belägen eller stenbrott beläget i en avtalsslutande stat eller avseende utvinning, avverkning eller annat utnyttjande av skog på rot eller av varje annan naturtillgång belägen i en avtalsslutande stat, eller

(i) any right relating to the operation of any mine, oil well, gas well or quarry so situated or to the extraction, removal, or other exploitation of standing timber or of any natural resource to situated; or

2) aktie eller därmed jämförlig andel i bolag eller annan sammanslutning (handelsbolag däri inbegripet), vars tillgångar helt eller till huvudsaklig del består av sådana rättigheter

(ii) any share or comparable interest in a company or association (including a partnership) whose assets consist wholly or principally of any such rights,  

får beskattas i denna avtalsslutande stat i enlighet med lagstiftningen i denna stat.

may be taxed in that Contracting State and according to the law of that State.

Artikel 13

Article 13

Allmän tjänst

Government Service

(1) Remuneration (other than pensions) paid by a Contracting State to any individual in respect of services rendered to that Contracting State in the discharge of governmental functions shall be subjected to tax only in that Contracting State.

(2) However, the remuneration may also be taxed in the other Contracting State if  

a) personen i fråga utför arbetet i denna andra avtalsslutande stat; och

(a) the individual renders those services in that other Contracting State; and

b) han är

(b) he is

1) bosatt i denna andra avtalsslutande stat (men icke är bosatt där endast för att utföra arbetet), eller

(i) resident in that other Contracting State (not being resident therein solely for the purpose of rendering those services); or

2) medborgare i denna andra avtalsslutande stat.

(ii) a citizen of that other Contracting State.

(3) Where the remuneration is not exempt under paragraph (1) of this Article it shall, for the purposes of Article 23, be treated as income from sources within the Contracting State paying the remuneration.

(4) This Article shall not apply to payments in respect of services rendered in connection with any trade or business carried on by either Contracting State for the purpose of profit.

Artikel 14

Article 14

Pensioner och livräntor

Pensions and Annuities

(1) Subject to paragraph (3) of this Article, pensions and annuities paid to a resident of a Contracting State shall be subjected to tax only in that Contracting State.

(2) The term ”annuity” means a stated sum payable periodically at stated times, during life, or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money‘s worth.

(3) Pensions paid by a Contracting State to any individual in respect of services rendered to that Contracting State and pensions paid under the social security scheme of a Contracting State may be taxed in that Contracting State.

Artikel 15

Article 15

Fritt yrke

Independent Personal Services

(1) Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be subjected to tax only in that Contracting State unless such services or activities are performed in the other Contracting State. Income in respect of such services or activities performed in the other Contracting State may be taxed in that other Contracting State.

(2) Notwithstanding the provisions of paragraph (1) of this Article, income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character performed in the other Contracting State shall not be subjected to tax in that other Contracting State if  

a) inkomsttagaren vistas i denna andra avtalsslutande stat under tidrymd eller tidrymder, som sammanlagt icke överstiger 183 dagar under denna andra avtalsslutande stats inkomstår; och

(a) the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in the income year of that other Contracting State; and

b) inkomsttagaren icke innehar stadigvarande anordning i denna andra avtalsslutande stat under tidrymd eller tidrymder, som sammanlagt överstiger 183 dagar under ett sådant år.

(b) the recipient does not maintain a fixed base in that other Contracting State for a period or periods exceeding in the aggregate 183 days in such year.

(3) The term ”professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Artikel 16

Article 16

Enskild tjänst

Dependent Personal Services

(1) Subject to Articles 13, 14, 17 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be subjected to tax ony in that Contracting State unless the employment is exercised in the other Contracting State. If the employments is so exercised such remuneration as is derived therefrom may be taxed in that other Contracting State.

(2) Notwithstanding paragraph (1) of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be subjected to tax only in the former Contracting State, if:

a) inkomsttagaren vistas i den andra avtalsslutande staten under tidrymd eller tidrymder, som sammanlagt icke överstiger 183 dagar under denna andra avtalsslutande stats inkomstår; och

(a) the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in the income year of that other Contracting State; and

b) ersättningen betalas av eller på uppdrag av arbetsgivare, som icke har hemvist i denna andra avtalsslutande stat; samt

(b) the remuneration is paid by or on behalf of an employer who is not a resident of that other Contracting State; and

c) ersättningen icke såsom omkostnad belastar fast driftställe eller stadigvarande anordning, som arbetsgivaren har i denna andra avtalsslutande stat.

(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in that other Contracting State.

(3) Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic may be taxed in the Contracting State of which the operator is a resident.

Artikel 17

Article 17

Styrelsearvoden

Directors‘ Fees

Styrelsearvoden och andra liknande ersättningar, som uppbäres av person med hemvist i en avtalsslutande stat i egenskap av styrelseledamot i bolag med hemvist i den andra avtalsslutande staten, får beskattas i denna andra avtalsslutande stat.

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

Artikel 18

Article 18

Artister och idrottsmän

Public Entertainers and Athletes

(1) Notwithstanding anything contained in this Convention, income derived by public entertainers such as theatre, motion picture, radio or television artistes and musicians and by athletes from their personal activities as such, may be taxed in the Contracting State in which those activities are exercised.

(2) Where the services mentioned in paragraph (1) of this Article are provided in a Contracting State by an enterprise of the other Contracting State, then the profits derived from providing those services by such an enterprise may, notwithstanding anything contained in this Convention, be taxed in the first-mentioned Contracting State.

Artikel 19

Article 19

Professorer och lärare

Professors and Teachers

Utan hinder av bestämmelserna i artiklarna 15 och 16 är en professor eller lärare, som vistas i en avtalsslutande stat under en tidrymd icke överstigande två år i syfte att bedriva undervisning vid universitet, högskola, skola eller annan undervisningsanstalt i denna avtalsslutande stat och som omedelbart före denna vistelse har hemvist i den andra avtalsslutande staten, befriad från skatt i den förstnämnda avtalsslutande staten för sådan ersättning för undervisningen som han är skattskyldig för i denna andra avtalsslutande stat.

Notwithstanding Articles 15 and 16, a professor or teacher who visits a Contracting State for a period not exceeding two years for the purpose of teaching at a university, college, school or other educational institution in that Contracting State and who immediately before that visit is a resident of the other Contracting State shall be exempt from tax in the former Contracting State on any remuneration for such teaching in respect of which he is subject to tax in that other Contracting State.

Artikel 20

Article 20

Studerande

Students

Studerande eller affärs- eller handelspraktikant, som omedelbart före en vistelse i en avtalsslutande stat, har hemvist i den andra avtalsslutande staten och som vistas i den förstnämnda avtalsslutande staten uteslutande för sin undervisning eller utbildning, är befriad från skatt i den förstnämnda avtalsslutande staten för belopp som han erhåller för sitt uppehälle, sin undervisning eller utbildning, om beloppen utbetalas till honom från källa utanför denna förstnämnda avtalsslutande stat.

A student or a business or trade apprentice who, immediately before visiting a Contracting State, is a resident of the other Contracting State and is present in the former Contracting State solely for the purpose of his education or training shall not be taxed in that former Contracting State on payments which he receives for the purpose of his maintenance, education, or training if such payments are made to him from sources outside that former Contracting State.

Artikel 21

Article 21

Inkomst som uppbäres av person som är bosatt i båda staterna

Dual Residents Receiving Income

(1) This Article shall apply to a person who is resident in Sweden and is also resident in New Zealand.

(2) Where such a person is treated for the purposes of this Convention solely as a resident of a Contracting State he shall be exempt in the other Contracting State from tax on income other than income which, under the law of that other Contracting State or under this Convention, is derived, or is deemed to be derived, from sources in that other Contracting State.

Artikel 22

Article 22

Svenska oskiftade dödsbon

Swedish Undivided Estates

(1) Where under the provisions of this Convention a resident of New Zealand is exempt or entitled to relief from Swedish tax, similar exemption or relief shall be applied to the undivided estate of any deceased person insofar as one or more of the beneficiaries is a resident of New Zealand.

(2) Swedish tax on the undivided estate of a deceased person shall insofar as the income accrues to a beneficiary who is a resident of New Zealand, be allowed as a credit against New Zealand tax payable in respect of that income, in accordance with Article 23.

(3) The provisions of this Article shall not be construed as limiting the operation of paragraph (4) of Article 2.

Artikel 23

Article 23

Avräkning

Credits

(1) Subject to the provisions of the law of New Zealand from time to time in force relating to the allowance as a credit against New Zealand tax of tax payable in any country other than New Zealand (which shall not affect the general principle hereof), Swedish tax computed by reference to income derived from sources within Sweden by a resident of New Zealand and payable under the law of Sweden and consistently with this Convention, whether directly or by deduction, (excluding in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid), shall, subject to the provisions of paragraph (1) of Article 13, be allowed as a credit against the New Zealand tax computed by reference to the same income and payable in respect of that income.

(2) New Zealand tax computed by reference to income derived from sources within New Zealand by a resident of Sweden and payable under the law of New Zealand and consistently with this Convention, whether directly or by deduction, (excluding in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid), shall, subject to the provisions of paragraph (3) of Article 8 and paragraph (1) of Article 13, be allowed as a credit against Swedish tax computed by reference to the same income and payable in respect of that income. The credit, however, shall not exceed the amount of Swedish tax (as computed before the credit is given) payable in respect of that income.

(3) For the purposes of this Article:

a) 1) nyzeeländsk skatt, som påföres person med hemvist i Sverige i fråga om utdelning vilken betalas av bolag med hemvist i Nya Zeeland, behandlas som skatt på inkomst från inkomstkälla i Nya Zeeland.

(a) (i) New Zealand tax borne by a resident of Sweden in respect of dividends paid by a company which is resident in New Zealand shall be treated as tax in respect of income from sources within New Zealand;

2) svensk skatt, som påföres person med hemvist i Nya Zeeland i fråga om utdelning vilken betalas av bolag med hemvist i Sverige, behandlas som skatt på inkomst från inkomstkälla i Sverige;

(ii) Swedish tax borne by a resident of New Zealand in respect of dividends paid by a company which is resident in Sweden shall be treated as tax in respect of income from sources within Sweden;

b) ränta samt sådan royalty som avses i artikel 10, vilka enligt artikel 9 punkt 4 respektive artikel 10 punkt 5 anses härröra från en avtalsslutande stat, behandlas som om inkomstkällan var belägen i denna avtalsslutande stat;

(b) interest and royalties (as defined in Article 10) which are, in accordance with paragraph (4) of Article 9 and paragraph (5) of Article 10 respectively, deemed to arise in a Contracting State shall be treated as having a source within that Contracting State.

c) belopp, som enligt vid varje tidpunkt gällande bestämmelser i endera avtalsslutande statens lagstiftning rörande beskattning av inkomst av varje form av försäkring inräknas i en persons skattepliktiga inkomst, behandlas som om inkomstkällan var belägen i denna avtalsslutande stat.

(c) any amount which is included in a person‘s taxable income under any provision of the law of either Contracting State for the time being in force regarding taxation of income from any form of insurance shall be treated as having a source within that Contracting State;

d) inkomst, som person med hemvist i en avtalsslutande stat uppbär genom sjöfart eller luftfart och som uppbäres genom verksamhet som begränsats uteslutande till platser i den andra avtalsslutande staten, behandlas som om inkomstkällan var belägen i denna andra avtalsslutande stat;

(d) profits derived by a resident of a Contracting State from the operation of ships or aircraft, being profits from operations confined solely to places in the other Contracting State, shall be treated as having a source within that other Contracting State;

e)   såvida icke artikel 13 punkt 3 föranleder annat   ersättning för arbete (häri inbegripet utövande av fritt yrke), som utföres i en avtalsslutande stat, behandlas som inkomst från inkomstkälla i denna avtalsslutande stat;

(e) subject to paragraph (3) of Article 13 remuneration for personal (including professional) services performed in a Contracting State shall be treated as income from sources within that Contracting State;

f) arbete, som fysisk person helt eller till huvudsaklig del utför ombord på skepp eller luftfartyg i internationell trafik, vilken bedrives av person med hemvist i en avtalsslutande stat, anses ha utförts i denna avtalsslutande stat;

(f) the services of an individual which are wholly or mainly performed in ships or aircraft operated in international traffic by a resident of a Contracting State shall be deemed to be performed in that Contracting State;

g) inkomst, som person med hemvist i en avtalsslutande stat förvärvar och som enligt artikel 11 eller artikel 12 får beskattas i den andra avtalsslutande staten, behandlas som om inkomstkällan var belägen i denna andra avtalsslutande stat.

(g) income which is derived by a resident of a Contracting State and which, under Article 11 or Article 12, may be taxed in the other Contracting State shall be treated as having a source within that other Contracting State.

(4) Where profits on which an enterprise of a Contracting State has been charged to tax in that Contracting State are also included in the profits of an enterprise of the other Contracting State and the profits so included are profits which might have been expected to accrue to that enterprise of the other Contracting State if the conditions operative between the two enterprises in their commercial or financial relations had been those which might have been expected to operate between independent enterprises dealing at arm‘s length, the amount of such profits included in the profits of both enterprises shall be treated for the purposes of this Article as income from a source within the other Contracting State of the enterprise of the former Contracting State and credit shall be given accordingly in respect of the extra tax chargeable in the other Contracting State as a result of the inclusion of the said amount. For the purposes of this Article the competent authorities shall if necessary consult each other.

(5) The graduated rate of Swedish tax to be imposed on residents of Sweden may be calculated as though income exempted from tax under this Convention were included in the amount of the total income.

(6) The graduated rate of New Zealand tax to be imposed on residents of New Zealand may be calculated as though income exempted from tax under this Convention were included in the amount of the total income.

Artikel 24

Articel 24

Utbyte av upplysningar

Exchange of Information

(1) The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and reviewing authorities) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

(2) In no case shall the provisions of paragraph (1) of this Article be construed so as to impose on a Contracting State the obligation:

a) att vidtaga förvaltningsåtgärder, som strider mot lagstiftning eller administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten;

(a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

b) att lämna upplysningar, som icke är tillgängliga enligt lagstiftning eller under sedvanlig tjänsteutövning i denna avtalsslutande stat eller i den andra avtalsslutande staten; eller

(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

c) att lämna upplysningar, som skulle röja affärshemlighet, industri-, handels- eller yrkeshemlighet eller i näringsverksamhet nyttjat förfaringssätt, eller upplysningar, vilkas överlämnande skulle strida mot allmänna hänsyn.

(c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy.

Artikel 25

Article 25

Förfarandet vid ömsesidig överenskommelse

Mutual Agreement Procedure

(1) Where a taxpayer considers that the action of the taxation authorities of the Contracting States has resulted or will result in taxation contrary to the provisions of this Convention, he shall be entitled to present his case to the competent authorities of the Contracting State of which he is a resident. Should the taxpayer‘s claim be deemed worthy of consideration, those competent authorities shall endeavour to come to an agreement with the competent authorities of the other Contracting State with a view to a satisfactory solution.

(2) The competent authorities may communicate directly with each other to give effect to the provisions of this Convention and to ensure its consistent interpretation and application. In particular, the competent authorities may consult each other to endeavour to resolve disputes arising out of the application of paragraph (3) of Article 5 or Article 6, or the determination of the source of any particular item of income.

Artikel 26

Article 26

Territoriell utvidgning

Territorial Extension

(1) This Convention may be extended, either in its entirety or with modifications, to any territory for whose international relations New Zealand is responsible, and which imposes taxes substantially similar in character to those which are the subject of this Convention, and any such extension shall take effect from such date and subject to such modifications and conditions (including conditions as to termination) as may be specified and agreed between the Contracting States in Notes to be exchanged for this purpose.

(2) The termination in respect of Sweden or New Zealand of this Convention under Article 28 shall, unless otherwise expressly agreed by both Contracting States, terminate the application of this Convention to any territory to which it has been extended under this Article.

Artikel 27

Article 27

Ikraftträdande

Entry into Force

(1) This Convention shall be subject to ratification by the Contracting States and the instruments of ratification shall be exchanged at Wellington as soon as possible. (Fotnot: Ratifikationshandlingarna utväxlades den 14 november 1980.)

(2) This Convention shall come into force on the date on which the instruments of ratification are exchanged and shall thereupon have effect:

a) I Sverige:

(a) in Sweden:

Beträffande inkomst som förvärvas den 1 januari kalenderåret närmast efter det då ratifikationshandlingarna utväxlas eller senare;

in respect of income derived on or after 1 January in the calendar year next following that in which the instruments of ratification are exchanged;

b) I Nya Zeeland:

(b) in New Zealand:

Beträffande inkomst som förvärvas under inkomstår som börjar den 1 april kalenderåret närmast efter det då ratifikationshandlingarna utväxlas eller senare.

in respect of income derived during any income year commencing on or after 1 April in the calender year next following that in which the instruments of ratification are exchanged.

(3) The Convention between the Government of New Zealand and the Government of Sweden for the avoidance of double taxation and the prevention of fiscal evation with respect to taxes on income, signed at Wellington on 16 April 1956, shall terminate, and shall cease to have effect:

a) I Sverige:

(a) in Sweden:

Beträffande inkomst som förvärvas den 1 januari kalenderåret närmast efter det då ratifikationshandlingarna utväxlas eller senare;

in respect of income derived on or after 1 January in the calendar year next following that in which the instruments of ratification in respect of this Convention are exchanged;

b) I Nya Zeeland:

(b) in New Zealand:

Beträffande inkomst som förvärvas under inkomstår som börjar den 1 april kalenderåret närmast efter det då ratifikationshandlingarna utväxlas eller senare.

in respect of income derived during any income year commencing on or after 1 April in the calendar year next following that in which the instruments of ratification in respect of this Convention are exchanged.

Artikel 28

Article 28

Upphörande

Termination

Detta avtal förblir i kraft utan tidsbegränsning men endera avtalsslutande staten äger att   senast den 30 juni under ett kalenderår efter år 1981   på diplomatisk väg skriftligen uppsäga avtalet hos den andra avtalsslutande staten. I händelse av sådan uppsägning upphör detta avtal att gälla:

This Convention shall continue in force indefinitely but either Contracting State may, on or before 30 June in any calendar year after the year 1981, give notice of termination, through diplomatic channels, to the other Contracting State and, in such event, this Convention shall cease to be effective:

a) I Sverige:

(a) in Sweden:

Beträffande inkomst som förvärvas den 1 januari kalenderåret närmast efter det då uppsägning sker eller senare:

in respect of income derived on or after 1 January in the calendar year next following that in which the notice of termination is given;

b) I Nya Zeeland:

(b) in New Zealand:

Beträffande inkomst som förvärvas under inkomstår som börjar den 1 april kalenderåret närmast efter det då uppsägning sker eller senare.

in respect of income derived during any income year commencing on or after 1 April in the calendar year next following that in which the notice of termination is given.

Till bekräftelse härav har undertecknade, därtill vederbörligen bemyndigade, undertecknat detta avtal.

In witness whereof the undersigned, duly authorised thereto, have signed this Convention.

Som skedde i Stockholm i två exemplar, på svenska och engelska språken, vilka båda texter äger lika vitsord, den 21 februari 1979.

Done at Stockholm in duplicate, in the Swedish and English languages, both texts being equally authentic, this 21st day of February 1979.