Convention between the Kingdom of Sweden and the Republic of Trinidad and Tobago for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and for the Encouragement of Trade and Investments

Avtal mellan Konungariket Sverige och Republiken Trinidad och Tobago för att undvika dubbelbeskattning och förhindra skatteflykt beträffande inkomstskatter samt för att främja handel och investeringar

The Government of the Kingdom of Sweden and the Government of the Republic of Trinidad and Tobago desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and for the Encouragement of Trade and Investments have agreed as follows:

Konungariket Sveriges regering och Republiken Trinidad och Tobagos regering, som önskar ingå ett avtal för att undvika dubbelbeskattning och förhindra skatteflykt beträffande inkomstskatter samt för att främja handel och investeringar, har kommit överens om följande:

ARTICLE 1

ARTIKEL 1

Personal scope

Personer på vilka avtalet tillämpas

This Convention 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 the Convention shall apply are:

(a) In Trinidad and Tobago:

a) I Trinidad och Tobago:

(i) the income tax;

1) inkomstskatten,

(ii) the corporation tax;

2) bolagsskatten,

(iii) the petroleum profits tax;

3) skatten på petroleuminkomster,

(iv) the supplemental petroleum tax; and

4) tilläggsskatten på petroleum, och

(v) the unemployment levy

5) arbetslöshetsavgiften;

(hereinafter referred to as ”Trinidad and Tobago tax”).

(skatt av sådant slag benämns i det följande ”trinidadisk skatt”).

(b) In Sweden:

b) I Sverige:

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

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

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

2) utskiftningsskatten och ersättningsskatten,

(iii) the tax on public entertainers; and

3) bevillningsavgiften för vissa offentliga föreställningar, och

(iv) the communal income tax (hereinafter referred to as ”Swedish tax”).

4) den kommunala inkomstskatten; (skatt av sådant slag benämns i det följande ”svensk skatt”).

(2) The Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of the taxes referred to above. The competent authorities of the Contracting States shall each year notify each other of any significant changes which have been made in the respective taxation laws.

ARTICLE 3

ARTIKEL 3

General definitions

Allmänna definitioner

(1) For the purposes of this Convention, unless the context otherwise requires:

(a) the term ”Trinidad and Tobago” means the islands of Trinidad and Tobago and includes:

a) ”Trinidad och Tobago” åsyftar öarna Trinidad och Tobago och inbegriper:

(i) the territorial sea thereof; and

1) det till öarna hörande territorialvattnet, samt

(ii) the sea bed and sub-soil of the adjacent submarine areas beyond the territorial sea over which Trinidad and Tobago exercises sovereign rights, in accordance with Trinidad and Tobago legislation and international law concerning the continental shelf, for the purpose of exploration and exploitation of the natural resources of such areas, but only to the extent that the person, property, or activity to which this Convention is being applied is connected with such exploration or exploitation;

2) havsbottnen och dennas underlag i angränsande områden under vatten utanför territorialvattnet, över vilka Trinidad och Tobago, i överensstämmelse med trinidadisk lag och internationell rätt i fråga om kontinentalsockeln, utövar suveräna rättigheter i fråga om att utforska och utnyttja naturtillgångarna i sådana områden, men endast i den utsträckning som den person, egendom eller verksamhet på vilken avtalet tillämpas har samband med sådant utforskande eller utnyttjande;

(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 larv the rights of Sweden with respect to the exploration and exploitation of the natural resources on the sea bed or in its sub-soil 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 internationell rätt äger utöva sina rättigheter med avseende på utforskandet och utnyttjandet av naturtillgångarna på havsbottnen eller i dennas underlag;

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

c) ”person” inbegriper fysisk person, bolag och annan sammanslutning;

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

d) ”bolag” åsyftar juridisk person eller annan som vid beskattningen behandlas såsom juridisk person;

(e) the terms ”enterprise of a Contracting State” and ”enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;

e) ”företag i en avtalsslutande stat” och ”företag i den andra avtalsslutande staten” åsyftar företag som bedrivs av person med hemvist i en avtalsslutande stat, respektive företag som bedrivs av person med hemvist i den andra avtalsslutande staten;

(f) the term ”international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

f) ”internationell trafik” åsyftar transport med skepp eller luftfartyg som används av företag som har sin verkliga ledning i en avtalsslutande stat utom då skeppet eller luftfartyget används uteslutande mellan platser i den andra avtalsslutande staten;

(g) the term ”national” means:

g) ”medborgare” åsyftar:

(i) any individual possessing the nationality of a Contracting State;

1) fysisk person som har medborgarskap i en avtalsslutande stat,

(ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;

2) juridisk person och annan sammanslutning som bildats enligt den lagstiftning som gäller i en avtalsslutande stat;

(h) the terms ”paid”, ”distributed”, and ”received” when used with respect to income shall include amounts credited;

h) ”betald”, ”utdelad” och ”mottagen” inbegriper beträffande inkomst belopp som krediterats;

(i) the term ”competent authority” means:

i) ”behörig myndighet” åsyftar:

(i) in Trinidad and Tobago, the Minister of Finance or his authorized representative;

1) i Trinidad och Tobago: finansministern eller dennes befullmäktigade ombud,

(ii) in Sweden, the Minister of Finance or his authorized representative.

2) i Sverige: Finansministern eller dennes befullmäktigade ombud.

(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 law of that State concerning the taxes to which the Convention applies.

ARTICLE 4

ARTIKEL 4

Resident

Hemvist

(1) For the purposes of this Convention, the term ”resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State.

(2) Where by reason of the provisions of paragraph (1) an individual is a resident of both Contracting States, then his status shall be determined as follows:

(a) He shall be deemed to be a resident of the State in which he has a permanent home available to him. If he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests).

a) Han anses ha hemvist i den stat där han har en bostad som stadigvarande står till hans förfogande. Om han har en sådan bostad i båda staterna, anses han ha hemvist i den stat med vilken hans personliga och ekonomiska förbindelser är starkast (centrum för levnadsintressena).

(b) If the 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 State, he shall be deemed to be a resident of the State in which he has an habitual abode.

b) Om det inte kan avgöras i vilken stat han har centrum för sina levnadsintressen eller om han inte i någondera staten har en bostad som stadigvarande står till hans förfogande, anses han ha hemvist i den stat där han stadigvarande vistas.

(c) If he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national.

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

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

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

(3) 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 of the State in which its place of effective management is situated.

ARTICLE 5

ARTIKEL 5

Permanent establishment

Fast driftställe

(1) For the purposes of this Convention 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” includes 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 warehouse in relation to a person providing storage facilities for others;

f) lagerbyggnad, i fråga om person som tillhandahåller utomstående lagerutrymme;

(g) a store or other sales outlet;

g) affär eller annat försäljningsställe;

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

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

(i) a drilling rig or ship used for or in connection with the exploration or development of natural resources; and

i) borrplattform eller skepp som används för eller i samband med utforskandet eller utvecklandet av naturtillgångar; och

(j) a building site, a construction, assembly, dredging or installation project.

j) plats för byggnads-, anläggnings-, monterings-, muddrings- eller installationsverksamhet.

(3) Notwithstanding the preceding provisions of this Article, the term ”permanent establishment” shall be deemed not to include:

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

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

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

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

(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 of collecting information, for the enterprise;

d) innehavet av stadigvarande plats för affärsverksamhet uteslutande för inköp av varor eller inhämtande av upplysningar för företaget;

(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character.

e) innehavet av stadigvarande plats för affärsverksamhet uteslutande för att för företaget bedriva annan verksamhet av förberedande eller biträdande art.

(4) Notwithstanding the provisions of paragraphs (1) and (2), where a person   other than an agent of an independent status to whom paragraph (5) applies   is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:

(a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph (3) which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or

a) han har och i denna stat regelmässigt använder fullmakt att sluta avtal i företagets namn samt verksamheten inte är begränsad till sådan som anges i punkt 3 och som —  om den bedrevs från en stadigvarande plats för affärsverksamhet —  inte skulle göra denna stadigvarande plats för affärsverksamhet till fast driftställe enligt bestämmelserna i denna punkt, eller

(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.

b) han inte har sådan fullmakt men regelmässigt i den förstnämnda staten innehar varulager från vilket han för företagets räkning regelbundet levererar varor.

(5) An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph but in such cases the provisions of paragraph (4) shall apply.

(6) 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 State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

ARTICLE 6

ARTIKEL 6

Income from immovable property

Inkomst av fast egendom

(1) Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

(2) The term ”immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.

(3) The provisions of paragraph (1) shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

ARTICLE 7

ARTIKEL 7

Business profits

Inkomst av rörelse

(1) The profits of an enterprise of a Contracting State 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) Notwithstanding the provisions of paragraph (1) where an enterprise of a Contracting State which has a permanent establishment in the other Contracting State carries on business activities in that other State otherwise than through the permanent establishment, of the same or similar kind as the business activities carried on by the permanent establishment, then the profits of such activities may be attributable to the permanent establishment unless the enterprise shows that such activities could not have been reasonably undertaken by the permanent establishment.

(3) Subject to the provisions of paragraph (4), where an enterprise of a Contracting State 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.

(4) In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.

(5) 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.

(6) Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph (3) shall preclude that Contracting State from determining the profits to be so taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles laid down in this Article.

(7) For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year, unless there is good and sufficient reason to the contrary.

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

ARTICLE 8

ARTIKEL 8

Shipping and air transport

Sjöfart och luftfart

(1) Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

(2) If the place of effective management of an enterprise carrying on shipping in international traffic is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.

(3) With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS) the provisions of paragraph (1) shall apply, but only to such part of the profits as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS).

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

ARTICLE 9

ARTIKEL 9

Associated enterprises

Företag med intressegemenskap

(1) Where

(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

a) ett företag i en avtalsslutande stat direkt eller indirekt deltar 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 a Contracting State and an enterprise of the other Contracting State,

b) samma personer direkt eller indirekt deltar 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, iakttas följande.

and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued 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.

Om mellan företagen i fråga om handelsförbindelser eller finansiella förbindelser avtalas eller föreskrivs villkor, som avviker från dem som skulle ha avtalats mellan av varandra oberoende 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) Where a Contracting State includes in the profits of an enterprise of that State   and taxes accordingly   profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and 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 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 tax so charged shall not exceed:

(a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly or indirectly at least 25 per cent of the capital of the company paying the dividends;

a) 10 procent av utdelningens bruttobelopp, om den som har rätt till utdelningen är ett bolag (med undantag för handelsbolag) som direkt eller indirekt behärskar minst 25 procent av det utbetalande bolagets kapital;

(b) 20 per cent of the gross amount of the dividends in all other cases.

b) 20 procent av utdelningens bruttobelopp i övriga fall.

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

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

(3) The term ”dividends” as used in this Article means income from shares, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident and in the case of Trinidad and Tobago, any item of income which under the law of Trinidad and Tobago is treated as a distribution.

(4) Notwithstanding the provisions of paragraph (1), dividends paid by a company being a resident of Trinidad and Tobago to a company which is a resident of Sweden 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.

(5) The provisions of paragraphs (1) and (2) 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 and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

(6) 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 situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

(7) Where a company which is a resident of a Contracting State having a permanent establishment in the other Contracting State, derives profits or income from that permanent establishment, any remittances of such profits or income by the permanent establishment to the company which is a resident of the first-mentioned Contracting State may, notwithstanding any other provision of this Convention, be taxed in accordance with the law of the other Contracting State, but the rate of tax imposed on such remittances shall not exceed 10 per cent, provided that such tax shall not apply to the extent the profits or income remitted have been re-invested in that other Contracting State.

ARTICLE 11

ARTIKEL 11

Interest

Ränta

(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 be taxed in the Contracting State in which it arises and according to the law of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed:

(a) 10 per cent of the gross amount of the interest if the beneficial owner is a bank which is a resident of the other Contracting State;

a) 10 procent av räntans bruttobelopp, om den som har rätt till räntan är en bank med hemvist i den andra avtalsslutande staten;

(b) 15 per cent of the gross amount of the interest in all other cases.

b) 15 procent av räntans bruttobelopp i övriga fall.

(3) Interest arising in a Contracting State and paid to the Government of the other Contracting State or any agency or instrumentality wholly owned by that Government, or the Central Bank of that other Contracting State shall be exempt from tax in the first- mentioned Contracting State.

(4) The term ”interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.

(5) The provisions of paragraphs (1) and (2) 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 and the debt-claim in respect of which the interest is paid is effectively connected with

(a) such permanent establishment, or

a) det fasta driftstället, eller

(b) business activities referred to under paragraph (2) of Article 7.

b) sådan verksamhet som avses i artikel 7 punkt 2.

In such cases the provisions of Article 7 shall apply.

I sådana fall tillämpas bestämmelserna i artikel 7.

(6) Interest shall be deemed to arise in a Contracting State when the payer is that State itself, 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 in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated.

(7) Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article 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, due regard being had to the other provisions of this Convention.

ARTICLE 12

ARTIKEL 12

Royalties

Royalty

(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 tax so charged shall not exceed 20 per cent of the gross amount of the royalties.

(3) (a) The term ”royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience; it also includes rentals or other amounts paid for the use of, or the right to use, tangible movable property.

(b) The term does not include any royalties, rentals, or other amounts paid in respect of the operation of mines, quarries, or other natural resources.

(b) Uttrycket inbegriper inte royalty, hyra eller annat belopp som betalas för nyttjandet av gruva, stenbrott eller andra naturtillgångar.

(4) Notwithstanding the provisions of paragraphs (1) and (2) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (excluding royalties and like payments in respect of motion picture films and films or video tapes for use in connection with television and tapes for use in connection with radio) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State.

(5) The provisions of paragraphs (1), (2) and (4) 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 and the right or property in respect of which the royalties are paid is effectively connected with

(a) such a permanent establishment, or

a) det fasta driftstället, eller

(b) business activities referred to under paragraph (2) of Article 7.

b) sådan verksamhet som avses i artikel 7 punkt 2.

In such cases the provisions of Article 7 shall apply.

I sådana fall tillämpas bestämmelserna i artikel 7.

(6) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, 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 in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated.

(7) Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article 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, due regard being had to the other provisions of this Convention.

ARTICLE 13

ARTIKEL 13

Management charges

Ersättning för företagsledning

(1) Management charges paid by a resident of a Contracting State to an enterprise of the other Contracting State may be taxed in that other State.

(2) However, such management charges may also be taxed in the Contracting State in which the person paying the management charges is a resident and according to the laws of that State, but the tax so charged shall not exceed 12 1/2 per cent of the gross amount of the charges.

(3) The term ”management charges” as used in this Article means charges made for the provision of management services and includes charges made for the provision of personal services and technical and managerial skills.

(4) The provisions of paragraphs (1) and (2) shall not apply if the enterprise to which the management charges are paid, being an enterprise of a Contracting State, carries on business in the other Contracting State from which the management charges are paid, through a permanent establishment situated therein and the services for which the management charges are paid are effectively connected with

(a) such a permanent establishment, or

a) det fasta driftstället, eller

(b) business activities referred to under paragraph (2) of Article 7.

b) sådan verksamhet som avses i artikel 7 punkt 2.

In such cases the provisions of Article 7 shall apply.

I sådana fall tillämpas bestämmelserna i artikel 7.

(5) Where by reason of a special relationship between the payer and the recipient, or between both of them and some other person, the amount of the management charges, having regard to the services for which they are paid, exceeds the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this Article 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, due regard being had to the other provisions of this Convention.

ARTICLE 14

ARTIKEL 14

Independent personal services

Självständig yrkesutövning

(1) Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State unless:

(a) such services are performed in the other Contracting State; and

a) arbetet utförs i den andra avtalsslutande staten, och

(b) the remuneration earned in the other Contracting State in the year of income exceeds a gross amount equivalent to U.S. $ 6 000; and

b) ersättningen som förvärvas i den andra avtalsslutande staten under inkomståret i fråga överstiger ett bruttobelopp motsvarande 6 000 US-dollar, samt

(c) the remuneration is paid by or on behalf of a resident of the other Contracting State or a permanent establishment located in the other Contracting State.

c) ersättningen betalas av eller på uppdrag av person med hemvist i den andra avtalsslutande staten eller ett fast driftställe beläget i denna andra avtalsslutande stat.

(2) The term ”professional services” includes especially independent scientific, technical, literary, artistic, educational or teaching activities as well as 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, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State 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 therefrom may be taxed in that other State.

(2) Notwithstanding the provisions of paragraph (1), remuneration derived by a resident of a Contracting State 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 the other State for a period or periods not exceeding in the aggregate 183 days in the year of income, and

a) mottagaren vistas i den andra staten under tidrymd eller tidrymder som sammanlagt inte överstiger 183 dagar under inkomståret i fråga, och

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

b) ersättningen betalas av eller på uppdrag av arbetsgivare som inte har hemvist i den andra staten, och

(c) the remuneration is not borne by a permanent establishment which the employer has in the other State, and

c) ersättningen inte belastar fast driftställe som arbetsgivaren har i den andra staten, samt

(d) the remuneration earned in the other Contracting State in the year of income does not exceed a gross amount equivalent to U.S. $ 6 000.

d) ersättningen som förvärvas i den andra avtalsslutande staten under inkomståret inte överstiger ett belopp motsvarande 6 000 US- dollar.

(3) Notwithstanding the preceding provisions of this Article, remuneration derived 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 an 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 and remuneration of top-level managerial officials

Styrelsearvoden och ersättningar till tjänstemän med högre företagsledande funktioner

(1) 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 State.

(2) Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a toplevel managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

ARTICLE 17

ARTIKEL 17

Income earned by entertainers and athletes

Inkomst förvärvad av artister och idrottsmän

(1) Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

(2) Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself 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 or athlete are exercised.

(3) Where personal activities of an entertainer or an athlete referred to in paragraph (1) are provided in a Contracting State by an enterprise of the other Contracting State then the profits derived by that enterprise for providing those activities may, notwithstanding the provisions of Article 7 or Article 14, be taxed in the Contracting State in which such activities are exercised.

(4) Notwithstanding the provisions of paragraphs (1) and (2), income derived from such activities as defined in paragraph (1) performed within the framework of cultural exchange between the Contracting States, shall be exempt from tax in the Contracting State in which these activities are performed.

ARTICLE 18

ARTIKEL 18

Pensions

Pensioner

Subject to the provisions of paragraph (2) of Article 19, pensions derived from sources within a Contracting State may be taxed in that State.

Om inte bestämmelserna i artikel 19 punkt 2 föranleder annat, får pensioner som härrör från källa i en avtalsslutande stat beskattas i denna stat.

ARTICLE 19

ARTIKEL 19

Government service

Offentlig tjänst

(1) (a) Remuneration other than a pension, paid by a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State.

(b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:

b) Sådan ersättning beskattas emellertid endast i den andra avtalsslutande staten om arbetet utförs i denna stat och personen i fråga har hemvist i denna stat och:

(i) is a national of that State; or

1) är medborgare i denna stat, eller

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

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

(2) (a) Any pension paid by, or out of funds created by, a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State.

(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.

b) Sådan pension beskattas emellertid endast i den andra avtalsslutande staten om personen i fråga har hemvist och är medborgare i denna stat.

(3) The provisions of Articles 15, 16, 18, 20 and 21 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a local authority thereof.

3. Bestämmelserna i artiklarna 15, 16, 18, 20 och 21 tillämpas på ersättning och pension som betalas på grund av arbete som utförts i samband med rörelse som bedrivs av en avtalsslutande stat eller dess lokala myndigheter.

ARTICLE 20

ARTIKEL 20

Students and trainees

Studerande och praktikanter

An individual who is a resident of a Contracting State immediately before his visit to the other Contracting State and who is temporarily pesent in the other Contracting State for the primary purpose of  

Fysisk person, som har hemvist i en avtalsslutande stat omedelbart före vistelse i den andra avtalsslutande staten och som tillfälligt vistas i denna andra avtalsslutande stat huvudsakligen för att:

(a) studying in that other Contracting State at a university or other educational institution approved by the appropriate educational authority of that Contracting State;

a) i denna andra avtalsslutande stat studera vid universitet eller annan undervisningsanstalt erkänd av vederbörlig undervisningsmyndighet i denna avtalsslutande stat,

(b) securing training required to qualify him to practice a profession or for acquiring a vocation or a professional or technical speciality; or

b) erhålla utbildning som är nödvändig för att få behörighet att utöva yrke eller för att förvärva yrkesmässiga eller tekniska specialkunskaper, eller

(c) studying or doing research as a recipient of a grant, allowance, or award from a governmental, religious, charitable, scientific, literary or educational organisation, or as a participant in other programmes sponsored by such an organisation,

c) studera eller utföra forskning i egenskap av mottagare av stipendium, anslag eller annat penningunderstöd från statligt organ eller från organisation med uppgift att främja religiöst, välgörande, vetenskapligt, litterärt eller uppfostrande ändamål eller i egenskap av deltagare i andra program som finansieras av sådant organ eller sådan organisation,

shall be exempt from tax in that other Contracting State in respect of:

är befriad från skatt i denna andra avtalsslutande stat för:

(i) remittances from abroad for the purposes of his maintenance, education, training or practice;

1) belopp, som utbetalas till honom från utlandet för hans uppehälle, undervisning, utbildning eller praktik,

(ii) remuneration for personal services performed in that other Contracting State, provided the remuneration does not exceed Twelve Thousand Swedish Kronor or its equivalent in Trinidad and Tobago Dollars for any year of income; and

2) inkomst av arbete som utförs i denna andra avtalsslutande stat, under förutsättning att inkomsten inte under något inkomstår överstiger tolvtusen svenska kronor eller motvärdet i trinidadiska dollar, samt

(iii) the amount of such grant, allowance or award.

3) sådant stipendium, anslag eller penningunderstöd.

The benefits under sub-paragraph (ii) above shall extend only for such period of time as may be reasonably or customarily required to complete the education, training or practice undertaken but shall in no event exceed a period of seven consecutive years.

Skattebefrielse enligt punkt 2) ovan medges endast för den tid som skäligen eller vanligtvis erfordras för att fullborda undervisningen, utbildningen eller praktiken, men får inte i något fall avse längre tidrymd än sju på varandra följande år.

ARTICLE 21

ARTIKEL 21

Teaching and research

Undervisning och forskning

(1) An individual who is a resident of a Contracting State at the beginning of his visit to the other Contracting State and who, at the invitation of the Government of that other Contracting State or of a university or other educational institution situated in that other Contracting State and approved by the appropriate educational authority of that Contracting State, visits that other Contracting State for the primary purpose of teaching or engaging in research, or both, at such university or other educational institution shall be exempt from tax by that other Contracting State on his income from personal services for teaching or research at such university or other educational institution for a period not exceeding two (2) years from the date of his arrival in that Contracting State. This exemption shall not apply unless the income derived from such teaching or research is subject to tax in the first-mentioned Contracting State.

(2) The exemption granted under paragraph (1) shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or specific persons.

ARTICLE 22

ARTIKEL 22

Other income

Annan inkomst

(1) Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.

(2) The provisions of paragraph (1) shall not apply to income, other than income from immovable property as defined in paragraph (2) of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

(3) Notwithstanding the provisions of paragraphs (1) and (2), items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention and arising in the other Contracting State may be taxed in that other State.

ARTICLE 23

ARTIKEL 23

Elimination of double taxation

Undanröjande av dubbelbeskattning

(1) In the case of Trinidad and Tobago, double taxation shall be avoided as follows:

(a) Subject to the provisions of the law of Trinidad and Tobago regarding the allowance as a credit against Trinidad and Tobago tax of tax payable in a territory outside Trinidad and Tobago (which shall not affect the general principle hereof):

a) I enlighet med bestämmelserna i trinidadisk lagstiftning om avräkning från trinidadisk skatt av skatt som betalas i annat land än Trinidad och Tobago (vilken lagstiftning inte skall påverka den allmänna princip som anges här), skall

(i) Swedish tax payable under the laws of Sweden and in accordance with this Convention, whether directly or by deduction, on profits or income from sources within Sweden (excluding, in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any Trinidad and Tobago tax computed by reference to the same profits or income by reference to which the Swedish tax is computed;

1) svensk skatt, som enligt svensk lag och i överensstämmelse med detta avtal betalas, antingen direkt eller genom skatteavdrag, på inkomst som härrör från källa i Sverige (med undantag, såvitt gäller utdelning, för skatt som utgår på vinst av vilken utdelningen betalas), avräknas mot varje trinidadisk skatt som beräknats på samma vinst eller inkomst som den svenska skatten;

(ii) in the case of a dividend paid by a company which is a resident of Sweden to a company which is a resident in Trinidad and Tobago and which controls directly or indirectly at least 25 per cent of the voting power in the company paying the dividends the credit shall take into account [in addition to any Swedish tax creditable under (a) (i)] the Swedish tax payable by the company paying the dividends in respect of the profits out of which such dividend is paid.

2) i fråga om utdelning från bolag med hemvist i Sverige till bolag som har hemvist i Trinidad och Tobago och som direkt eller indirekt behärskar minst 25 procent av röstetalet för aktierna i det utbetalande bolaget, vid avräkningen medräknas, förutom varje svensk skatt som skall avräknas under a) 1), den svenska skatt som det utbetalande bolaget erlagt på vinst av vilken utdelningen betalas.

(b) The credit, however, shall in no case exceed that part of the tax, as computed before the credit is given, which is appropriate to the income which may be taxed in Sweden.

b) Avräkningsbeloppet skall emellertid inte överstiga den del av skatten som utan sådan avräkning belöper på den inkomst som får beskattas i Sverige.

(2) In the case of Sweden, double taxation shall be avoided as follows:

(a) Subject to the provisions of sub-paragraph (b) of this paragraph or of paragraph (4) of Article 10, where a resident of Sweden derives income which, in accordance with the provisions of this Convention, may be taxed in Trinidad and Tobago, Sweden shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Trinidad and Tobago. Such deduction shall not, however, exceed that part of the Swedish income tax, as computed before the deduction is given, which is appropriate to the income which may be taxed in Trinidad and Tobago.

a) I fall då person med hemvist i Sverige förvärvar inkomst som enligt bestämmelserna i detta avtal får beskattas i Trinidad och Tobago skall Sverige, såvida inte bestämmelserna i b) i denna punkt eller artikel 10 punkt 4 föranleder annat, från denna persons inkomstskatt avräkna ett belopp motsvarande den skatt som betalas i Trinidad och Tobago. Avräkningsbeloppet skall emellertid inte överstiga den del av den svenska skatten, beräknad utan sådan avräkning, som belöper på den inkomst som får beskattas i Trinidad och Tobago.

(b) Where a resident of Sweden derives income which, in accordance with the provisions of this Convention, shall be taxable only in Trinidad and Tobago, 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 attributable to the income derived from Trinidad and Tobago.

b) I fall då person med hemvist i Sverige förvärvar inkomst som enligt bestämmelserna i detta avtal beskattas endast i Trinidad och Tobago, får Sverige inräkna inkomsten i beskattningsunderlaget men skall från inkomstskatten avräkna den del av skatten som belöper på den inkomst som förvärvats från Trinidad och Tobago.

(3) Where Trinidad and Tobago tax has been wholly relieved or reduced for a limited period of time for the purposes of economic development, then, for the purpose of calculating the deduction referred to in paragraph (2) (a) such tax shall be deemed to have been fully paid.

The provisions of this paragraph shall apply for the first ten years for which this Convention is effective. The competent authorities shall consult each other in order to determine whether such period shall be extended.

Bestämmelserna i denna punkt gäller de första tio åren under vilka detta avtal tillämpas. De behöriga myndigheterna skall överlägga med varandra för att bestämma om denna tidrymd skall utsträckas.

ARTICLE 24

ARTIKEL 24

Non-discrimination

Förbud mot diskriminering

(1) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.

(2) The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

(3) Except where the provisions of paragraph (1) of Article 9, paragraph (7) of Article 11, paragraph (7) of Article 12, or paragraph (5) of Article 13, apply, interest, royalties, management charges and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.

(4) Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

(5) The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.

ARTICLE 25

ARTIKEL 25

Mutual agreement procedure

Förfarandet vid ömsesidig överenskommelse

(1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph (1) of Article 24, to that of the Contracting States of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.

(2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

(3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not povided for in the Convention.

(4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. The competent authorities shall through consultations develop appropriate bilateral procedures, conditions, methods and techniques for the implementation of the mutual agreement procedure provided for in this Article.

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 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. The exchange of information is not restricted by Article 1. 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 administrative bodies) 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. The competent authorities shall through consultation develop appropriate conditions, methods and techniques concerning the matters in respect of which such exchanges of information shall be made, including, where appropriate, exchanges of information regarding tax avoidance.

(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 and administrative practice of that or of the other Contracting State;

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

(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;

b) lämna upplysningar som inte är tillgängliga enligt lagstiftning eller sedvanlig administrativ praxis i denna avtalsslutande 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 information, the disclosure of which would be contrary to public policy (ordre public).

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 agents and consular officers

Diplomatiska företrädare och konsulära tjänstemän

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

Bestämmelserna i detta avtal berör inte de privilegier vid beskattningen som enligt folkrättens allmänna regler eller bestämmelser i särskilda överenskommelser tillkommer diplomatiska företrädare eller konsulära tjänstemän.

ARTICLE 28

ARTIKEL 28

Entry into force

Ikraftträdande

(1) This Convention shall be ratified and the instruments of ratification shall be exchanged at Port of Spain as soon as possible.

(2) Upon the exchange of instruments of ratification this Convention shall enter into force in both Contracting States and its provisions shall have effect:

(a) in respect of taxes withheld at the source on amounts paid or remitted to nonresidents on or after the first day of January next following the exchange of instruments of ratification; and

a) beträffande skatter som innehålls vid källan, på belopp som betalas eller överförs till personer med hemvist utomlands den 1 januari närmast efter utväxlingen av ratifikationshandlingarna eller senare, och

(b) in respect of other taxes on income derived on or after the first day of January next following the exchange of instruments of ratification.

b) beträffande andra skatter, på inkomst som förvärvas den 1 januari närmast efter utväxlingen av ratifikationshandlingarna eller senare.

ARTICLE 29

ARTIKEL 29

Termination

Upphörande

This Convention shall remain in force indefinitely, but either of the Contracting States may, on or before 30th June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through diplomatic channels, written notice of termination.

Detta avtal förblir i kraft utan tidsbegränsning men envar av de avtalsslutande staterna kan —  senast den 30 juni under ett kalenderår som börjar efter utgången av en tidrymd av fem år från den dag då avtalet trädde i kraft —  på diplomatisk väg skriftligen uppsäga avtalet hos den andra avtalsslutande staten.

In such event the Convention shall cease to have effect:

I händelse av sådan uppsägning upphör avtalet att gälla:

(a) in respect of taxes withheld at the source on amounts paid or remitted to nonresidents on or after the first day of January next following the notice of termination; and

a) beträffande skatter som innehålls vid källan, på belopp som betalas eller överförs till personer med hemvist utomlands den 1 januari närmast efter uppsägningen eller senare, och

(b) in respect of other taxes on income derived on or after the first day of January next following the notice of termination.

b) beträffande andra skatter, på inkomst som förvärvas den 1 januari närmast efter uppsägningen eller senare.

In witness whereof the undersigned, being duly authorized thereto, have signed the present Convention.

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

Done at London, this 17th day of February 1984 in duplicate in the English language.

Som skedde i London den 17 februari 1984 i två exemplar på engelska språket.