Agreement between the Government of Australia and the Government of Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

Avtal mellan Australiens regering och Sveriges regering för att undvika dubbelbeskattning och förhindra skatteflykt beträffande inkomstskatter

The Government of Australia and the Government of Sweden, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follows:

Australiens regering och Sveriges regering, som önskar ingå ett avtal för att undvika dubbelbeskattning och förhindra skatteflykt beträffande inkomstskatter, har kommit överens om följande bestämmelser:

Article 1

Artikel 1

Personal Scope

Personer på vilka avtalet tillämpas

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Detta avtal tillämpas på personer som har hemvist i en avtalsslutande stat eller i båda avtalsslutande staterna.

Article 2

Artikel 2

Taxes Covered

Skatter som omfattas av avtalet

(1) The existing taxes to which this Agreement shall apply are:

(a) in Australia:

a) i Australien:

the Australian income tax, including the additional tax upon the undistributed amount of the distributable income of a private company;

den australiska inkomstskatten, däri inbegripen tilläggsskatten på inte utdelat belopp, vilken utgår på ett enskilt bolags utdelningsbara inkomst;

(b) in Sweden:

b) i Sverige:

(i) the State income tax, including sailor’s tax and coupon tax;

1) den statliga inkomstskatten, sjömansskatten och kupongskatten däri inbegripna:

(ii) the tax on undistributed profits of companies and the tax on distribution in connection with reduction of share capital or the winding-up of a company;

2) ersättningsskatten och utskiftningsskatten;

(iii) the tax on public entertainers; and

3) bevillningsavgiften för vissa offentliga föreställningar; och

(iv) the communal income tax.

4) den kommunala inkomstskatten.

(2) This Agreement shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authority of each Contracting State shall notify the competent authority of the other Contracting State of any substantial changes which have been made in the laws of this State relating to the taxes to which this Agreement applies.

Article 3

Artikel 3

General Definitions

Allmänna definitioner

(1) In this Agreement, unless the context otherwise requires:

(a) the term ”Australia” means the Commonwealth of Australia and, when used in a geographical sense, includes:

a) ”Australien” åsyftar australiska samväldet och innefattar, när uttrycket används i geografisk bemärkelse, följande områden:

(i) the Territory of Norfolk Island;

1) Territoriet Norfolkön;

(ii) the Territory of Christmas Island;

2) territoriet Julön;

(iii) the Territory of Cocos (Keeling) Islands;

3) territoriet Cocos- (Keeling)öarna;

(iv) the Territory of Ashmore and Cartier Islands;

4) territoriet Ashmore- och Cartieröarna;

(v) the Coral Sea Islands Territory; and

5) territoriet Korallhavsöarna; samt

(vi) any area adjacent to the territorial limits of Australia or of the said Territories in respect of which there is for the time being in force, consistently with international law, a law of Australia or of a State or part of Australia or of a Territory aforesaid dealing with the exploitation of any of the natural resources of the sea-bed and subsoil of the continental shelf;

6) varje område som är beläget intill Australiens och ovannämnda områdens landgränser och beträffande vilka det finns   i överensstämmelse med folkrättens allmänna regler   gällande lagstiftning i Australien, i en delstat, i en del av Australien eller i ett av ovannämnda områden, vilken behandlar utnyttjandet av kontinentalsockelns naturtillgångar på havsbottnen och i dennas underlag;

b) the term ”Sweden” means the Kingdom of Sweden and includes any area outside the territorial sea 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 sea-bed or in its subsoil may be exercised;

b) ”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 naturtillgångarna på havsbottnen eller i dennas underlag;

(c) the terms ”Contracting State”, ”one of the Contracting States” and ”other Contracting State” mean Australia or Sweden, as the context requires;

c) ”avtalsslutande stat”, ”en av de avtalsslutande staterna” och ”den andra avtalsslutande staten” åsyftar Australien eller Sverige beroende på sammanhanget;

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

d) ”person” åsyftar fysisk person, bolag och annan sammanslutning;

(e) the term ”company” means any body corporate or any entity which is assimilated to a body corporate for tax purposes;

e) ”bolag” åsyftar juridisk person eller annan som vid beskattning likställs med juridisk person;

(f) the terms ”enterprise of one of the Contracting States” and ”enterprise of the other Contracting State” mean an enterprise carried on by a resident of Australia or an enterprise carried on by a resident of Sweden, as the context requires;

(f) ”företag i en av de avtalsslutande staterna” och ”företag i den andra avtalsslutande staten” åsyftar   beroende på sammanhanget   företag som bedrivs av person med hemvist i Australien eller företag som bedrivs av person med hemvist i Sverige;

(g) the term ”tax” means Australian tax or Swedish tax, as the context requires;

g) ”skatt” åsyftar australisk skatt eller svensk skatt beroende på sammanhanget;

(h) the term ”Australian tax” means tax imposed by Australia, being tax to which this Agreement applies by virtue of Article 2;

h) ”australisk skatt” åsyftar skatt som tas ut av Australien och som utgör skatt på vilken detta avtal tillämpas enligt artikel 2;

(i) the term ”Swedish tax” means tax imposed by Sweden, being tax to which this Agreement applies by virtue of Article 2;

i) ”svensk skatt” åsyftar skatt som tas ut av Sverige och som utgör skatt på vilken detta avtal tillämpas enligt artikel 2;

(j) the term ”competent authority” means, in the case of Australia, the Commissioner of Taxation or his authorized representative, and in the case of Sweden, the Minister of the Budget or his authorized representative.

j) ”behörig myndighet” åsyftar, beträffande Australien ”the Commissioner of Taxation” eller dennes befullmäktigade ombud och beträffande Sverige budgetministern eller dennes befullmäktigade ombud.

(2) In this Agreement, the terms ”Australian tax” and ”Swedish tax” do not include any penalty or interest imposed under the law of either Contracting State relating to the taxes to which this Agreement applies by virtue of Article 2.

(3) In the application of this Agreement by a Contracting State, any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning which it has under the laws of that State relating to the taxes to which this Agreement applies.

Article 4

Artikel 4

Residence

Hemvist

(1) For the purposes of this Agreement, a person is a resident of one of the Contracting States:

(a) in the case of Australia, subject to paragraph (2), if the person is a resident of Australia for the purposes of Australian tax; and

a) beträffande Australien, om personen i fråga har hemvist i Australien vid australisk beskattning och såvida inte punkt 2 föranleder annat; och

(b) in the case of Sweden, if the person is subject to unlimited tax liability in Sweden.

b) beträffande Sverige, om personen i fråga är oinskränkt skattskyldig i Sverige.

(2) In relation to income from sources in Sweden, a person who is subject to Australian tax on income which is from sources in Australia shall not be treated as a resident of Australia unless the income from sources in Sweden is subject to Australian tax or, if that income is exempt from Australian tax, it is so exempt solely because it is subject to Swedish tax.

(3) Where by reason of the preceding provisions of this Article an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules:

(a) he shall be deemed to be a resident solely of the Contracting State in which he has a permanent home available to him;

a) han anses ha hemvist endast i den avtalsslutande stat där han har ett hem som stadigvarande står till hans förfogande;

(b) if he has a permanent home available to him in both Contracting States, or if he does not have a permanent home available to him in either of them, he shall be deemed to be a resident solely of the Contracting State with which his personal and economic relations are the closer.

b) om han har ett hem som stadigvarande står till hans förfogande i båda avtalsslutande staterna, eller om han inte i någondera staten har ett hem som stadigvarande står till hans förfogande, anses han ha hemvist endast i den avtalsslutande stat med vilken hans personliga och ekonomiska förbindelser är starkast.

(4) Where by reason of the provisions of paragraph (1), a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident solely of the Contracting State in which its place of effective management is situated.

Article 5

Artikel 5

Permanent Establishment

Fast driftställe

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

(2) The term ”permanent establishment” shall include especially:

(a) a place of management;

a) plats för företagsledning;

(b) a branch;

b) filial;

(c) an office;

c) kontor;

(d) a factory;

d) fabrik;

(e) a workshop;

e) verkstad;

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

f) gruva, olje- eller gaskälla, stenbrott eller annan plats för utvinning av naturtillgångar;

(g) an agricultural, pastoral or forestry property; and

g) egendom som används för jordbruk, kreatursskötsel eller skogsbruk; och

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

h) plats för byggnads-, anläggnings-, installations- eller sammansättningsarbete som pågår mer än tolv månader.

(3) An enterprise shall not be deemed to have a permanent establishment merely by reason of:

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

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

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

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

(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;

c) innehavet av ett företaget tillhörigt varulager uteslutande för bearbetning eller förädling genom annat företags försorg;

(d) 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 plats för affärsverksamhet uteslutande för inköp av varor eller införskaffande av upplysningar för företaget;

(e) 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 or scientific research.

e) innehavet av stadigvarande plats för affärsverksamhet uteslutande för att för företaget bedriva verksamhet av förberedande eller biträdande art, såsom reklam eller vetenskaplig forskning.

(4) An enterprise shall be deemed to have a permanent establishment in one of the Contracting States and to carry on business through that permanent establishment if:

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

a) företaget bedriver övervakande verksamhet i denna stat i mer än tolv månader i samband med byggnads-, anläggnings-, installations- eller sammansättningsarbete som pågår i denna stat; eller

(b) substantial equipment is being used in that State for more than twelve months by, for or under contract with the enterprise in exploration for, or exploitation of, natural resources, or in activities connected with such exploration or exploitation.

b) väsentlig utrustning används i denna stat i mer än tolv månader av företaget, för dess räkning eller enligt avtal med detta för att utforska eller utvinna naturtillgångar eller för verksamhet som har samband med sådan utforskning eller utvinning.

(5) A person acting in one of the Contracting States on behalf of an enterprise of the other Contracting State   other than an agent of an independent status to whom paragraph (6) applies   shall be deemed to be a permanent establishment of that enterprise in the first- mentioned State if:

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

a) han har och i denna stat regelmässigt använder fullmakt att sluta avtal på företagets vägnar, såvida inte verksamheten begränsas till inköp av varor för företagets räkning; eller

(b) in so acting, he manufactures or processes in that State for the enterprise goods or merchandise belonging to the enterprise.

b) han vid sådan verksamhet för företagets räkning i denna stat tillverkar eller bearbetar varor som tillhör företaget.

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

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

(8) The principles set forth in paragraphs (1) to (7) inclusive shall be applied in determining for the purposes of paragraph (6) of Article 11 and paragraph (5) of Article 12 of this Agreement whether there is a permanent establishment outside both Contracting States, and whether an enterprise, not being an enterprise of one of the Contracting States, has a permanent establishment in one of the Contracting States.

Article 6

Artikel 6

Income from Real Property

Inkomst av fast egendom

(1) Income from real property, including royalties and other payments in respect of the operation of mines or quarries or of the exploitation of any natural resource, may be taxed in the Contracting State in which the real property, mines, quarries, or natural resources are situated.

(2) Income from a lease of land and income from any other direct interest in or over land, whether or not improved, shall be regarded as income from real property situated where the land to which the lease or other direct interest relates is situated.

(3) The provisions of paragraphs (1) and (2) shall also apply to the income from real property of an enterprise and to income from real property used for the performance of professional services.

Article 7

Artikel 7

Business Profits

Inkomst av rörelse

(1) The profits of an enterprise of one of the Contracting States shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State, but only so much of them as is attributable to that permanent establishment.

(2) Subject to the provisions of paragraph (3), where an enterprise of one of the Contracting States carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment or with other enterprises with which it deals.

(3) In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses of the enterprise, being expenses which are incurred for the purposes of the permanent establishment (including executive and general administrative expenses so incurred) and which would be deductible if the permanent establishment were an independent entity which paid those expenses, whether incurred in the Contracting State in which the permanent establishment is situated or elsewhere.

(4) No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

(5) If the information available to the taxation authority of a Contracting State is inadequate to determine the profits to be attributed to the permanent establishment of an enterprise, nothing in this Article shall affect the application of any law of that State relating to the determination of the tax liability of a person provided that that law shall be applied, so far as the information available to the taxation authority permits, in accordance with the principles of this Article.

(6) Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.

(7) Nothing in this Article shall affect the operation of any law of a Contracting State relating to taxation of profits from insurance with non- residents provided that if the relevant law in force in either State at the date of signature of this Agreement is varied (otherwise than in minor respects so as not to affect its general character) the Contracting States shall consult with each other with a view to agreeing to any amendment of this paragraph that may be appropriate.

Article 8

Artikel 8

Shipping and Air Transport

Sjöfart och luftfart

(1) Profits from the operation of ships or aircraft derived by a resident of one of the Contracting States shall be taxable only in that State.

(2) Notwithstanding the provisions of paragraph (1), such profits may be taxed in the other Contracting State where they are profits from operations of ships or aircraft confined solely to places in that other State.

(3) The provisions of paragraphs (1) and (2) shall apply in relation to the share of the profits from the operation of ships or aircraft derived by a resident of one of the Contracting States through participation in a pool service, in a joint transport operating organisation or in an international operating agency.

(4) For the purposes of this Article, profits derived from the carriage by ships or aircraft of passengers, livestock, mail, goods or merchandise shipped in a Contracting State for discharge at another place in that State shall be treated as profits from operations of ships or aircraft confined solely to places in that State.

Article 9

Artikel 9

Associated Enterprises

Företag med intressegemenskap

(1) Where:

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

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

(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of one of the Contracting States and an enterprise of the other Contracting State,

and in either case conditions operate between the two enterprises in their commercial or financial relations which differ from those which might be expected to operate between independent enterprises dealing wholly independently with one another, 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.

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

iakttages följande.

Om mellan företagen i fråga om handelsförbindelser eller finansiella förbindelser gäller villkor, som avviker från dem som kan antagas skola ha gällt mellan av varandra helt oberoende företag, vilka upprätthåller affärsförbindelser med varandra såsom sådana företag, får all inkomst, som utan sådana villkor skulle ha tillkommit det ena företaget men som på grund av villkoren i fråga inte tillkommit detta företag, inräknas i detta företags inkomst och beskattas i överensstämmelse därmed.

(2) If the information available to the taxation authority of a Contracting State is inadequate to determine the profits to be attributed to an enterprise, nothing in this Article shall affect the application of any law of that State relating to the determination of the tax liability of a person, provided that that law shall be applied, so far as the information available to the taxation authority permits, in accordance with the principles of this Article.

(3) Where profits on which an enterprise of one of the Contracting States has been charged to tax in that State are also included, by virtue of paragraph (1) or (2), in the profits of an enterprise of the other Contracting State and taxed accordingly, and the profits so included are profits which might have been expected to have accrued to that enterprise of the other State if the conditions operative between the enterprises had been those which might have been expected to have operated between independent enterprises dealing wholly independently with one another, then the first-mentioned State shall make an appropriate adjustment to the amount of tax charged on those profits in the first-mentioned State. In determining such an adjustment, due regard shall be had to the other provisions of this Agreement, and for this purpose the competent authorities of the Contracting States shall if necessary consult each other.

Article 10

Artikel 10

Dividends

Utdelning

(1) Dividends paid by a company which is a resident of one of the Contracting States for the purposes of its tax, being dividends to which a resident of the other Contracting State is beneficially entitled, may be taxed in that other State.

(2) Such dividends may be taxed in the Contracting State of which the company paying the dividends is a resident for the purposes of its tax, and according to the law of that State, but the tax so charged shall not exceed 15 per cent of the gross amount of the dividends.

(3) The term ”dividends” in this Article means income from shares and other income assimilated to income from shares by the taxation law of the Contracting State of which the company making the distribution is a resident.

(4) The provisions of paragraphs (1) and (2) shall not apply if the person beneficially entitled to the dividends, being a resident of one of the Contracting States, 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. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

(5) Dividends paid by a company which is a resident of one of the Contracting States, being dividends to which a person who is not a resident of the other Contracting State is beneficially entitled, shall be exempt from tax in that other State except insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or fixed base situated in that other State; provided that this paragraph shall not apply in relation to dividends paid by any company which is a resident of Australia for the purposes of Australian tax and which is also a resident of Sweden for the purposes of Swedish tax.

(6) Subject to the provisions of this Agreement, a Contracting State may impose on the income of a company which is a resident of the other Contracting State, tax in addition to the tax which would be chargeable on the taxable income of a company which is a resident of the first-mentioned State, provided that any additional tax so imposed by the first-mentioned State shall not exceed 15 per cent of the amount by which the taxable income of the year of income exceeds the tax which would have been payable on that taxable income if the company had been a resident of the first-mentioned State.

(7) In this Article a reference to a company which is a resident of one of the Contracting States for the purposes of its tax is, in the case of Sweden, a reference to a company which is subject to unlimited tax liability in Sweden.

Article 11

Artikel 11

Interest

Ränta

(1) Interest arising in one of the Contracting States, being interest to which a resident of the other Contracting State is beneficially entitled, may be taxed in that other State.

(2) Such interest may be taxed in the Contracting State in which it arises, and according to the law of that State, but the tax so charged shall not exceed 10 per cent of the gross amount of the interest.

(3) Notwithstanding the provisions of paragraph (2), interest derived by the Government of a Contracting State, or by any other body exercising governmental functions in, or in a part of, a Contracting State, or by the central bank of a Contracting State, or, in the case of Sweden, the National Debt Office, shall be exempt from tax in the other Contracting State.

(4) The term ”interest” in this Article includes interest from Government securities or from bonds or debentures, whether or not secured by mortgage and whether or not carrying a right to participate in profits, and interest from any other form of indebtedness as well as all other income assimilated to income from money lent by the taxation law of the Contracting State in which the income arises.

(5) The provisions of paragraphs (1) and (2) shall not apply if the person beneficially entitled to the interest, being a resident of one of the Contracting States, 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. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

(6) Interest shall be deemed to arise in a Contracting State when the payer is that State itself or a political sub-division or local authority of that State or a person who is 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 or outside both Contracting States a permanent establishment or fixed base in connection with which the indebtedness on 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. In this paragraph, a reference to a person who is a resident of a Contracting State is, in relation to a company, a reference to a company which, in the case of Australia, is a resident of Australia for the purposes of its tax, or, in the case of Sweden, is subject to unlimited tax liability in Sweden.

(7) Where, owing to a special relationship between the payer and the person beneficially entitled to the interest, or between both of them and some other person, the amount of the interest paid, having regard to the indebtedness for which it is paid, exceeds the amount which might have been expected to have been agreed upon by the payer and the person so entitled in the absence of such relationship, the provisions of this Article shall apply only to the last-mentionend amount. In that case, the excess part of the amount of the interest paid shall remain taxable according to the law of each Contracting State, but subject to the other provisions of this Agreement.

Article 12

Artikel 12

Royalties

Royalty

(1) Royalties arising in one of the Contracting States, being royalties to which a resident of the other Contracting State is beneficially entitled, may be taxed in that other State.

(2) Such royalties may be taxed in the Contracting State in which they arise, and according to the law of that State, but the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.

(3) The term ”royalties” in this Article means payments or credits, whether periodical or not, and however described or computed, to the extent to which they are made as consideration for:

(a) the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trademark, or other like property or right;

a) nyttjandet av eller rätten att nyttja upphovsrätt, patent, mönster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod, varumärke eller annan liknande egendom eller rättighet;

(b) the use of, or the right to use, any industrial, commercial or scientific equipment;

b) nyttjandet av eller rätten att nyttja industriell, kommersiell eller vetenskaplig utrustning;

(c) the supply of scientific, technical, industrial or commercial knowledge or information;

c) tillhandahållandet av vetenskaplig, teknisk, industriell eller kommersiell kunskap eller upplysning;

(d) the supply of any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as is mentioned in paragraph (a), any such equipment as is mentioned in paragraph (b) or any such knowledge or information as is mentioned in paragraph (c);

d) tillhandahållandet av varje form av bistånd som är biträdande eller underordnat i förhållande till, och som tillhandahålls för att möjliggöra användningen eller utnyttjandet av den egendom eller rättighet som anges i punkt a), den utrustning som nämns i punkt b) eller den kunskap eller upplysning som nämns i punkt c);

(e) the use of, or the right to use:

e) nyttjandet av eller rätten att nyttja

(i) motion picture films;

1) biograffilm;

(ii) films or video tapes for use in connection with television; or

2) film eller videoband för användning i samband med televisionssändningar; eller

(iii) tapes for use in connection with radio broadcasting; or

3) band för användning i samband med radiosändningar; eller

(f) total or partial forbearance in respect of the use of a property or right referred to in this paragraph.

f) helt eller delvis avstående från användning av egendom eller rättighet som avses i denna punkt.

(4) The provisions of paragraphs (1) and (2) shall not apply if the person beneficially entitled to the royalties, being a resident of one of the Contracting States, 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 right or property in respect of which the royalties are paid or credited is effectively connected with such permanent establishment or fixed base. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

(5) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself or a political sub-division or local authority of that State or a person who is 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 or outside both Contracting States a permanent establishment or fixed base in connection with which the liability to pay the royalties was incurred, and the royalties are borne by the permanent establishment or fixed base, then the royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. In this paragraph, a reference to a person who is a resident of a Contracting State is, in relation to a company, a reference to a company which, in the case of Australia, is a resident of Australia for the purposes of its tax, or, in the case of Sweden, is subject to unlimited tax liability in Sweden.

(6) Where, owing to a special relationship between the payer and the person beneficially entitled to the royalties or between both of them and some other person the amount of the royalties paid or credited, having regard to what they are paid or credited for, exceeds the amount which might have been expected to have been agreed upon by the payer and the person so entitled in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In that case, the excess part of the amount of the royalties paid or credited shall remain taxable according to the law of each Contracting State, but subject to the other provisions of this Agreement.

Article 13

Artikel 13

Alienation of Property

Överlåtelse av egendom

(1) Income from the alienation of real property may be taxed in the Contracting State in which that property is situated.

(2) For the purposes of this Article:

(a) the term ”real property” shall include:

a) inbegriper uttrycket ”fast egendom”

(i) a lease of land or any other direct interest in or over land;

1) arrenderad mark eller annan direkt andel i eller rätt till mark;

(ii) rights to exploit, or to explore for, natural resources; and

2) rättighet att utvinna eller utforska naturtillgångar; och

(iii) shares or comparable interests in a company, the assets of which consist wholly or principally of direct interests in or over land in one of the Contracting States or of rights to exploit, or to explore for, natural resources in one of the Contracting States;

3) aktier och jämförbara andelar i bolag, vars tillgångar helt eller huvudsakligen består av direkt andel i eller rätt till mark i en av de avtalsslutande staterna eller av rättighet att utvinna eller utforska naturtillgångar i en av de avtalsslutande staterna;

(b) real property shall be deemed to be situated:

b) anses fast egendom belägen

(i) where it consists of direct interests in or over land   in the Contracting State in which the land is situated;

1) i de fall den består av direkt andel i eller rätt till mark, i den avtalsslutande stat där marken är belägen;

(ii) where it consists of rights to exploit, or to explore for, natural resources   in the Contracting State in which the natural resources are situated or the exploration may take place; and

2) i de fall den består av rätt att utvinna eller utforska naturtillgångar, i den avtalsslutande stat där tillgången är belägen eller där utforskningen äger rum; och

(iii) where it consists of shares or comparable interests in a company, the assets of which consist wholly or principally of direct interests in or over land in one of the Contracting States or of rights to exploit, or to explore for, natural resources in one of the Contracting States   in the Contracting State in which the assets or the principal assets of the company are situated.

3) i de fall den består av aktier eller jämförbara andelar i bolag, vars tillgångar helt eller huvudsakligen består av direkt andel i eller rätt till mark i en av de avtalsslutande staterna eller av rätt att utvinna eller utforska naturtillgångar i en av de avtalsslutande staterna, i den avtalsslutande stat där bolagets tillgångar eller dess huvudsakliga tillgångar är belägna.

(3) Subject to the provisions of paragraph (1), income from the alienation of capital assets of an enterprise of one of the Contracting States or available to a resident of one of the Contracting States for the purpose of performing professional services or other independent activities shall be taxable only in that State, but, where those assets form part of the business property of a permanent establishment or fixed base situated in the other Contracting State, such income may be taxed in that other State.

3) Om inte bestämmelserna i punkt 1 föranleder annat, skall inkomst genom överlåtelse av förmögenhetstillgångar som tillhör ett företag i en av de avtalsslutande staterna eller förmögenhetstillgångar som person med hemvist i en av de avtalsslutande staterna innehar för att utöva fritt yrke eller annan självständig verksamhet beskattas endast i denna stat. I de fall då sådana tillgångar ingår i fast driftställe eller i stadigvarande anordning belägna i den andra avtalsslutande staten, får dock sådan inkomst beskattas i denna andra stat.

Article 14

Artikel 14

Independent Personal Services

Självständig yrkesutövning

(1) Income derived by an individual who is a resident of one of the Contracting States in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to activities exercised from that fixed base.

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

Article 15

Artikel 15

Dependent Personal Services

Enskild tjänst

(1) Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by an individual who is a resident of one of the Contracting States in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived from that exercise may be taxed in that other State.

(2) Notwithstanding the provisions of paragraph (1), remuneration derived by an individual who is a resident of one of the Contracting States in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

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

a) mottagaren vistas i denna andra stat under tidrymd eller tidrymder som sammanlagt inte överstiger 183 dagar under inkomståret i denna andra stat;

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

b) ersättningen betalas av eller på uppdrag av arbetsgivare som inte har hemvist i denna andra stat;

(c) the remuneration is not deductible in determining taxable profits of a permanent establishment or a fixed base which the employer has in that other State; and

c) ersättningen inte är avdragsgill vid bestämmandet av beskattningsbar inkomst för fast driftställe eller stadigvarande anordning som arbetsgivaren har i denna andra stat; och

(d) the remuneration is, or upon application of this Article will be, subject to tax in the first-mentioned State.

d) ersättningen är, eller vid tillämpningen av denna artikel kommer att bli, underkastad beskattning i den förstnämnda staten.

(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 in which the place of effective management of the enterprise is situated. Where a resident of Sweden derives remuneration in respect of employment exercised aboard an aircraft operated in international traffic by the air transport consortium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden.

Article 16

Artikel 16

Directors’ Fees

Styrelsearvoden

Directors’ fees and similar payments derived by a resident of one of the Contracting States 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 State.

Styrelsearvoden och liknande ersättningar, som person med hemvist i en av de avtalsslutande staterna uppbär i egenskap av styrelsemedlem i bolag med hemvist i den andra avtalsslutande staten, får beskattas i denna andra stat.

Article 17

Artikel 17

Entertainers

Artister

(1) Notwithstanding the provisions of Articles 14 and 15, income derived by entertainers (such as theatrical, motion picture, radio or television artistes and musicians and athletes) from their personal activities as such may be taxed in the Contracting State in which these activities are exercised.

(2) Where income in respect of the personal activities of an entertainer as such accrues not to that entertainer but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer are exercised.

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

Article 18

Artikel 18

Pensions and Annuities

Pension och livränta

(1) Subject to the provisions of paragraph (3), any pension or annuity paid to a resident of one of the Contracting States shall be taxable only in that 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 one of the Contracting States or a political sub-division or local authority of that State to any individual in respect of services rendered to that State, political sub-division or local authority, as the case may be, and pensions paid under the social security scheme of one of the Contracting States may be taxed in that State. The provisions of this paragraph shall apply only to individuals who are citizens of the Contracting State from which the payments are made.

(4) Any alimony or other maintenance payment arising in one of the Contracting States and paid to a resident of the other Contracting State, shall be taxable only in the first-mentioned State.

Article 19

Artikel 19

Government Service

Offentlig tjänst

(1) Remuneration (other than a pension or annuity) paid by one of the Contracting States or a political sub-division or local authority of that State to any individual in respect of services rendered in the discharge of governmental functions shall be taxable only in that State. However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the recipient is a resident of that other State who:

(a) is a citizen of that State; or

a) är medborgare i denna stat; eller

(b) did not become a resident of that State solely for the purpose of performing the services.

b) inte fick hemvist i denna stat uteslutande för att utföra arbetet.

(2) The provisions of paragraph (1) shall not apply to remuneration in respect of services rendered in connection with any trade or business carried on by one of the Contracting States or a political sub-division or local authority of that State. In such a case, the provisions of Article 15 or Article 16, as the case may be, shall apply.

Article 20

Artikel 20

Professors and Teachers

Professorer och lärare

(1) A professor or teacher who visits a Contracting State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a university, college, school or other educational institution in that State and who immediately before that visit was a resident of the other Contracting State shall be exempt from tax in the first-mentioned State on any remuneration for such teaching, advanced study or research in respect of which he is, or upon the application of this Article will be, subject to tax in the other State.

(2) This Article shall not apply to remuneration which a professor or teacher receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons.

Article 21

Artikel 21

Students

Studerande

Where a student, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his education, receives payments from sources outside that other State for the purpose of his maintenance or education, those payments shall be exempt from tax in that other State.

Studerande, som har hemvist i en av de avtalsslutande staterna eller som hade hemvist där omedelbart före vistelse i den andra avtalsslutande staten och som tillfälligt vistas i denna andra stat uteslutande för sin undervisning, befrias från skatt i denna andra stat för belopp som han erhåller för sitt uppehälle eller undervisning, om beloppen härrör från källa utanför denna andra stat.

Article 22

Artikel 22

Income not Expressly Mentioned

Inkomster som inte uttryckligen nämnts

(1) Items of income, not expressly mentioned in the foregoing Articles, derived from sources in one of the Contracting States by a resident of the other Contracting State may be taxed in the first-mentioned State.

(2) Subject to the provisions of paragraph (3), income derived by a person who is a resident of one of the Contracting States from sources in that Contracting State or from sources outside both Contracting States shall be taxable only in the Contracting State of which that person is a resident.

(3) The provisions of paragraph (2) shall not apply to income derived by a resident of one of the Contracting States where that income is effectively connected with a permanent establishment or fixed base situated in the other Contracting State. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

Article 23

Artikel 23

Source of Income

Inkomstkälla

(1) Income derived by a resident of Sweden which, under any one or more of Articles 6 to 8, Articles 10 to 18 and Article 22 may be taxed in Australia, shall for the purposes of the income tax law of Australia be deemed to be income from sources in Australia.

(2) Income derived by a resident of Australia which, under any one or more of Articles 6 to 8, Articles 10 to 18 and Article 22 may be taxed in Sweden, shall for the purposes of paragraph (1) of Article 24 and of the income tax law of Australia be deemed to be income from sources in Sweden.

Article 24

Artikel 24

Methods of Elimination of Double Taxation

Metoder för att undvika dubbelbeskattning

(1) Subject to the provisions of the law of Australia from time to time in force which relate to the allowance of a credit against Australian tax of tax paid in a country outside Australia (which shall not affect the general principle hereof), Swedish tax paid under the law of Sweden and in accordance with this Agreement, whether directly or by deduction, in respect of income derived by a person who is a resident of Australia from sources in Sweden (not including, in the case of a dividend, tax paid in respect of the profits out of which the dividend is paid) shall be allowed as a credit against Australian tax payable in respect of that income.

(2) A company which is a resident of Australia is, in accordance with the provisions of the taxation law of Australia in force at the date of signature of this Agreement, entitled to a rebate in its assessment at the average rate of tax payable by the company in respect of dividends that are included in its taxable income and are received from a company which is a resident of Sweden. However, should the law so in force be amended so that the rebate in relation to the dividends ceases to be allowable under that law, credit shall be allowed under paragraph (1) to the first-mentioned company for the Swedish tax paid on the profits out of which the dividends are paid, as well as for the Swedish tax paid on the dividends for which credit is to be allowed under paragraph (1), but only if that company beneficially owns at least 10 per cent of the paid-up share capital of the second-mentioned company.

(3) Subject to the provisions of paragraphs (4) and (5) of this Article, where a resident of Sweden derives income which, in accordance with the provisions of this Agreement may be taxed in Australia, Sweden shall allow as a deduction from the tax on the income of that person, an amount equal to the income tax paid in Australia. The deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is appropriate to the income which may be taxed in Australia.

(4) Where a resident of Sweden derives income which, in accordance with the provisions of this Agreement, shall be taxable only in Australia, Sweden may include this income in the tax base but shall allow as a deduction from the income tax that part of the income tax which is appropriate to the income derived from Australia.

(5) Notwithstanding the provisions of paragraph (1) of Article 10, dividends paid by a company which is a resident of Australia and to which a company which is a resident of Sweden is beneficially entitled shall be exempt from Swedish tax to the extent that the dividends would have been exempt under Swedish law if both companies had been Swedish companies. 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 Australia by the company paying the dividends or by a company in which it owns at least 25 per cent of the paid-up share capital.

Article 25

Artikel 25

Mutual Agreement Procedure

Förfarandet vid ömsesidig överenskommelse

(1) Where a resident of one of the Contracting States considers that the actions of the taxation authority of one or both of the Contracting States result or will result for him in taxation not in accordance with this Agreement, he may, notwithstanding the remedies provided by the national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident. The case must be presented within three years from the first notification of the action.

(2) The competent authority shall endeavour, if the claim appears to it to be justified and if it is not itself able to arrive at an appropriate solution, to resolve the case with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with this Agreement. The solution so reached shall be implemented notwithstanding any time limits in the national laws of the Contracting States.

(3) The competent authorities of the Contracting States shall jointly endeavour to resolve any difficulties or doubts arising as to the application of this Agreement.

(4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of giving effect to the provisions of this Agreement.

Article 26

Artikel 26

Exchange of Information

Utbyte av upplysningar

(1) The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or of the domestic laws of the Contracting States concerning the taxes to which this Agreement applies insofar as the taxation thereunder is not contrary to this Agreement. The exchange of information is not restricted by Article 1. Any information received by the competent authority of 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 administrative bodies) concerned with the assessment or collection of, enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes to which this Agreement applies and shall be used only for such purposes.

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

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

a) vidtaga förvaltningsåtgärder som avviker från lagstiftning eller administrativ praxis i denna stat eller i den andra avtalsslutande staten;

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

b) lämna upplysningar som inte är tillgängliga enligt lagstiftningen eller sedvanlig administrativ praxis i denna stat eller i den andra avtalsslutande staten;

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

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

Article 27

Artikel 27

Diplomatic and Consular Officials

Diplomatiska och konsulära tjänstemän

Nothing in this Agreement shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements.

Bestämmelserna i detta avtal påverkar inte de privilegier i beskattningshänseende, som enligt folkrättens allmänna regler eller bestämmelser i särskilda överenskommelser tillkommer diplomatiska eller konsulära tjänstemän.

Article 28

Artikel 28

Entry into Force

Ikraftträdande

This Agreement shall come into force on the date on which the Government of Australia and the Government of Sweden exchange notes at Stockholm through the diplomatic channel notifying each other that the last of such things has been done as is necessary to give this Agreement the force of law in Australia and in Sweden, as the case may be, and thereupon this Agreement shall have effect:

Detta avtal träder i kraft den dag då Australiens regering och Sveriges regering på diplomatisk väg utväxlar noter i Stockholm i vilka meddelas att den sista av de åtgärder har vidtagits som erfordras för att avtalet skall träda i kraft i Australien respektive Sverige. Avtalet skall därefter tillämpas

(a) in Australia:

a) i Australien

(i) in respect of withholding tax on income that is derived by a non-resident, in relation to income derived on or after 1 January in the calender year immediately following that in which the Agreement enters into force;

1) beträffande källskatt på inkomst som uppbärs av person som inte har hemvist i Australien på inkomst som uppbärs den 1 januari det kalenderår som följer närmast efter det år då avtalet träder i kraft eller senare;

(ii) in respect of other Australian tax, in relation to income of any year of income beginning on or after 1 July in the calendar year immediately following that in which the Agreement enters into force;

2) beträffande annan australisk skatt, i fråga om inkomst som uppbärs under inkomstår som börjar den 1 juli det kalenderår som följer närmast efter det då avtalet träder i kraft eller senare; och

(b) in Sweden, in respect of income derived on or after 1 January in the calendar year immediately following that in which the Agreement enters into force.

b) i Sverige på inkomst som uppbärs den 1 januari det kalenderår som börjar närmast efter det år då avtalet träder i kraft eller senare.

Article 29

Artikel 29

Termination

Upphörande

This Agreement shall continue in effect indefinitely, but the Government of Australia or the Government of Sweden may, on or before 30 June in any calendar year beginning after the expiration of 5 years from the date of its entry into force, give to the other Government through the diplomatic channel written notice of termination and, in that event, this Agreement shall cease to be effective:

Detta avtal förblir i kraft utan tidsbegränsning men Australiens regering eller Sveriges regering äger att   senast den 30 juni under ett kalenderår som börjar efter utgången av en tidrymd av fem år efter dagen för avtalets ikraftträdande   på diplomatisk väg skriftligen uppsäga avtalet hos den andra regeringen. I händelse av sådan uppsägning upphör avtalet att gälla

(a) in Australia:

a) i Australien

(i) in respect of withholding tax on income that is derived by a non-resident, in relation to income derived on or after 1 January in the calendar year next following that in which the notice of termination is given:

1) beträffande källskatt på inkomst som uppbärs av person som inte har hemvist i Australien på inkomst som uppbärs den 1 januari det kalenderår som följer närmast det år varunder uppsägning sker eller senare;

(ii) in respect of other Australian tax, in relation to income of any year of income beginning on or after 1 July in the calendar year next following that in which the notice of termination is given;

2) beträffande annan australisk skatt, i fråga om inkomst som uppbärs under inkomstår som börjar den 1 juli det kalenderår som följer närmast efter det år varunder uppsägning sker eller senare; och

(b) in Sweden, 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 Sverige beträffande inkomst som uppbärs den 1 januari det kalenderår som börjar närmast efter det varunder uppsägning sker eller senare.

In witness whereof the undersigned, duly authorized thereto, have signed this Agreement.

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

Done in duplicate at Canberra this fourteenth day of January One thousand nine hundred and eighty-one in the English language.

Som skedde i Canberra den 14 januari 1981 i två exemplar på engelska språket.