Convention between the Kingdom of Sweden and the Republic of Zimbabwe for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains

Avtal mellan Konungariket Sverige och Republiken Zimbabwe för att undvika dubbelbeskattning och förhindra skatteflykt beträffande skatter på inkomst och realisationsvinst

The Government of the Kingdom of Sweden and the Government of the Republic of Zimbabwe Desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, have agreed as follows:

Konungariket Sveriges regering och Republiken Zimbabwes regering, som önskar ingå ett avtal för att undvika dubbelbeskattning och förhindra skatteflykt beträffande skatter på inkomst och realisationsvinst, har kommit överens om följande:

Chapter I

Kapitel I

Scope of the Convention

Avtalets tillämpningsområde

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 taxes to which this Convention shall apply are:

(a) In Zimbabwe:

a) i Zimbabwe:

(i) the income tax;

1) inkomstskatten (the income tax),

(ii) the branch profits tax;

2) skatten på filialinkomst (the branch profits tax),

(iii) the non-resident shareholders’ tax;

3) skatten på utdelning för icke bosatta (the non-resident shareholders’ tax),

(iv) the non-residents’ tax on interest;

4) skatten på ränta för icke bosatta (the non-residents’ tax on interest),

(v) the non-residents’ tax on fees;

5) skatten på arvode för icke bosatta (the non-residents’ tax on fees),

(vi) the non-residents’ tax on royalties; and

6) skatten på royalty för icke bosatta (the non-residents’ tax on royalties), och

(vii) the capital gains tax;

7) realisationsvinstskatten (the capital gains tax),

(hereinafter referred to as ”Zimbabwean tax”);

(i det följande benämnda ”zimbabwisk skatt”),

(b) In Sweden:

b) i Sverige:

(i) the State income tax (den statliga inkomstskatten), including the sailors’ tax (sjömansskatten) and the coupon tax (kupongskatten);

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

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

2) ersättningsskatten och utskiftningsskatten,

(iii) the tax on public entertainers (bevillningsavgiften för vissa offentliga föreställningar);

3) bevillningsavgiften för vissa offentliga föreställningar,

(iv) the communal income tax (den kommunala inkomstskatten); and

4) den kommunala inkomstskatten, och

(v) the profit sharing tax (vinstdelningsskatten);

5) vinstdelningsskatten,

(hereinafter referred to as ”Swedish tax”).

(i det följande benämnda ”svensk skatt”).

(2) This Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the taxes referred to in paragraph (1) of this Article. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.

Chapter II

Kapitel II

Definitions

Definitioner

Article 3

Artikel 3

General definitions

Allmänna definitioner

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

(a) the term ”Zimbabwe” means the Republic of Zimbabwe;

a) ”Zimbabwe” åsyftar Republiken Zimbabwe.

(b) the term ”Sweden” means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights or jurisdiction;

b) ”Sverige” åsyftar Konungariket Sverige och innefattar, när uttrycket används i geografisk bemärkelse, Sveriges territorium, Sveriges territorialvatten och andra havsområden över vilka Sverige   i överensstämmelse med folkrättens allmänna regler   äger utöva suveräna rättigheter eller jurisdiktion.

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

c) ”En avtalsslutande stat” och ”den andra avtalsslutande staten” åsyftar Zimbabwe eller Sverige, allteftersom sammanhanget kräver.

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

d) ”Person” inbegriper fysisk person, bolag, dödsbo, trust och annan sammanslutning.

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

e) ”Bolag” åsyftar juridisk person eller annan som vid beskattningen behandlas såsom juridisk person.

(f) 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;

f) ”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.

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

g) ”Internationell trafik” åsyftar transport med skepp eller luftfartyg som används av företag i en avtalsslutande stat utom då skeppet eller luftfartyget används uteslutande mellan platser i den andra avtalsslutande staten.

(h) the term ”competent authority” means:

h) ”Behörig myndighet” åsyftar

(i) in the case of Zimbabwe, the Commissioner of Taxes or his authorised representative;

1) i Zimbabwe, ”the Commissioner of Taxes” eller dennes befullmäktigade ombud,

(ii) in the case of Sweden, the Minister of Finance, his authorised representative or the authority which is designated as a competent authority for the purposes of this Convention;

2) i Sverige, finansministern, dennes befullmäktigade ombud eller den myndighet åt vilken uppdras att vara behörig myndighet i frågor rörande avtalet.

(i) the term ”national” means any individual possessing the citizenship of a Contracting State and any legal person, partnership, association or other entity deriving its status as such from the law in force in a Contracting State.

i) ”Medborgare” åsyftar fysisk person som har medborgarskap i en avtalsslutande stat och juridisk person, personsammanslutning, förening och annan sammanslutning som bildats enligt den lagstiftning som gäller i en avtalsslutande stat.

(2) As regards the application of this 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 this 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.

(2) Where by reason of the provisions of paragraph (1) of this Article an individual is a resident of both Contracting States, then his status shall 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) of this Article 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; and

e) verkstad, och

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

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

(3) The term ”permanent establishment” likewise encompasses:

(a) a building site, a construction, assembly or installation project or supervisory activities in connexion therewith, but only where such site, project or activities continue for a period of more than six months;

a) plats för byggnads-, anläggnings-, monterings- eller installationsverksamhet eller därmed sammanhängande övervakande verksamhet men endast om verksamheten pågår under en tidrymd som överstiger sex månader,

(b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for the purpose of rendering services in connection with a building site or a project mentioned in subparagraph (a) but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than six months within any 12-month period.

b) tillhandahållandet av tjänster, konsulttjänster häri inbegripna, om sådan verksamhet utövas av ett företag genom anställda eller annan personal i syfte att tillhandahålla tjänster i anslutning till en plats för byggnadsarbete eller sådan verksamhet som nämns i punkt a) men endast om tillhandahållandet av tjänster pågår   för ett och samma projekt eller för projekt som har samband med varandra   inom ett och samma land under tidrymd eller tidrymder, som sammanlagt överstiger sex månader under en tolvmånadersperiod.

(4) 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,

(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

f) innehavet av stadigvarande plats för affärsverksamhet uteslutande för att kombinera verksamheter som anges i punkterna a) e), under förutsättning att hela den verksamhet som bedrivs från den stadigvarande platsen för affärsverksamhet på grund av denna kombination är av förberedande eller biträdande art.

(5) Notwithstanding the provisions of paragraphs (1) and (2) of this Article, where a person   other than an agent of an independent status to whom paragraph (7) of this Article 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 (4) of this Article 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 4 i denna artikel 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 nämnda 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.

(6) Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph (7) of this Article applies.

(7) An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other 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.

(8) 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.

Chapter III

Kapitel III

Taxation of income

Beskattning av inkomst

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, buildings, 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) of this Article shall also apply to income derived from the direct use, letting or use in any other form of immovable property.

(4) The provisions of paragraphs (1) and (3) of this Article shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

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:

(a) that permanent establishment;

a) det fasta driftstället,

(b) sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment; or

b) försäljning i denna andra stat av varor av samma eller liknande slag som de som säljs genom det fasta driftstället, eller

(c) other business activities carried on in that other State of the same or similar kind as those effected through that permanent establishment.

c) annan affärsverksamhet i denna andra stat av samma eller liknande slag som den som bedrivs genom det fasta driftstället.

The provisions of sub-paragraphs (b) and (c) above shall not apply if the enterprise proves that such sales or activities are not attributable to the permanent establishment.

Bestämmelserna i b) och c) ovan tillämpas inte om företaget visar, att sådan försäljning eller verksamhet inte är hänförlig till det fasta driftstället.

(2) Subject to the provisions of paragraph (3) of this Article 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.

(3) In the determination of the profits of a permanent establishment, there shall be allowed as deducions expenses which are incurred for the purposes of the business of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in whih the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards rembursement of actual expenses) by the permanent establishment to the head office of the enteprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment.

Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determinaion of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for he use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise by way of interest on moneys lent to the head office of the enterprise or any of its other offices.

På samma sätt skall vid bestämmandet av fast driftställes inkomst inte beaktas belopp som det fasta driftstället debiterat företagets huvudkontor eller annat företaget tillhörigt kontor (om inte beloppen utgör ersättning för faktiska utgifter) i form av royalty, avgift eller annan liknande betalning för nyttjandet av patent eller annan rättighet, eller i form av ersättning för särskilda tjänster eller företagsledning eller   utom i fråga om bankföretag   i form av ränta på kapital utlånat till företagets huvudkontor eller annat företaget tillhörigt kontor.

(4) 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 (2) of this Article shall preclude that Contracting State from determining the profits to be 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 contained in this Article.

(5) 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.

(6) 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

Sjö- och luftfart

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

(2) With respect to profits derived by the Swedish, Danish and Norwegian air transport consortium, Scandinavian Airlines System (SAS), the provisions of paragraph (1) of this Article shall apply 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).

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

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;

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

a) 15 procent av utdelningens bruttobelopp, om mottagaren är ett bolag (med undantag för handelsbolag) som äger minst 25 procent av det utdelande 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.

The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.

De behöriga myndigheterna i de avtalsslutande staterna skall träffa överenskommelse om sättet att genomföra dessa begränsningar.

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.

(4) Notwithstanding the provisions of paragraph (1) of this Article, dividends paid by a company which is a resident of Zimbabwe 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. This exemption shall not apply unless

(a) the profits out of which the dividends are paid have been subjected to the normal corporate tax in Zimbabwe or an income tax comparable thereto, or

a) om den vinst av vilken utdelningen betalas underkastats den normala zimbabwiska inkomstskatten för bolag eller därmed jämförlig inkomstskatt, eller

(b) the dividends paid by the company which is a resident of Zimbabwe consist wholly or almost wholly of dividends which that company has received, in the year or previous years, in respect of shares held by it in a company which is a resident of a third State and which would have been exempt from Swedish tax if the shares in respect of which they are paid had been held directly by the company which is a resident of Sweden.

b) den utdelning som betalas av bolaget med hemvist i Zimbabwe uteslutande eller så gott som uteslutande utgörs av utdelning vilken detta bolag under ifrågavarande år eller tidigare år mottagit på aktier, som bolaget innehar i ett bolag med hemvist i en tredje stat, och vilken skulle ha varit undantagen från svensk skatt om de aktier på vilka utdelningen betalas hade innehafts direkt av bolaget med hemvist i Sverige.

(5) The provisions of paragraphs (1) and (2) of this Article shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, 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 or a fixed base 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.

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

(3) Notwithstanding the provisions of paragraph (2) of this Article, interest shall be exempt from tax in the Contracting State in which it arises if:

(a) the interest is beneficially owned by a Contracting State, a political subdivision or local authority thereof or an instrumentality, subdivision or authority of a Contracting State which is not subject to tax by that State;

a) den som har rätt till räntan är en avtalsslutande stat, en politisk underavdelning eller lokal myndighet i denna stat eller ett organ, underavdelning eller en myndighet i en avtalsslutande stat som inte är skattskyldig för räntan i denna stat,

(b) the interest is beneficially owned by a resident of a Contracting State with respect to debt obligations guaranteed or insured by that State, a political subdivision or local authority thereof or an instrumentality, subdivision or authority of such State which is not subject to tax by that State, provided that the loan is given for development purposes acceptable to the Minister of Finance.

b) den som har rätt till räntan är en person med hemvist i en avtalsslutande stat som har rätt till räntan på grund av skuldförbindelser garanterade eller försäkrade av denna stat, en politisk underavdelning eller lokal myndighet i denna stat eller ett organ, en underavdelning eller myndighet i denna stat under förutsättning att detta lån har givits för utvecklingsändamål godkända av finansministern samt att den som har rätt till räntan inte är skattskyldig för denna i hemviststaten.

(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) of this Article shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with (a) such permanent establishment or fixed base, or with (b) business activities referred to under (c) of paragraph (1) of Article 7. In such cases the provisions of Article 7 or Article 15, 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, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connexion 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.

(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 10 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

(3) The term ”royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes used 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.

(4) The provisions of paragraphs (1) and (2) of this Article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with

(a) such permanent establishment or fixed base, or with (b) business activities referred to under (c) of paragraph (1) of Article 7. In such cases the provisions of Article 7 or Article 15, as the case may be, shall apply.

a) det fasta driftstället eller den stadigvarande anordningen, eller b) sådan affärsverksamhet som avses i artikel 7 punkt 1 c). I sådana fall tillämpas bestämmelserna i artikel 7 respektive artikel 15.

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

(6) Where by reason of a special relationship between the payer and the beneficial owner 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

Technical fees

Ersättning för tekniska tjänster

(1) Technical fees arising in a Contracting State which are derived by a resident of the other Contracting State may be taxed in that other State.

(2) However, such technical fees may also be taxed in the Contracting State in which they arise, and according to the law of that State; but where such technical fees are derived by a resident of the other Contracting State who is subject to tax there in respect thereof the tax charged in the Contracting State in which the technical fees arise shall not exceed 10 per cent of the gross amount of the technical fees. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

(3) The term ”technical fees” as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments in consideration for any services of an administrative, technical, managerial or consultancy nature.

(4) The provisions of paragraphs (1) and (2) of this Article shall not apply if the recipient of the technical fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the technical fees arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the technical fees are effectively connected with

(a) such permanent establishment or fixed base or with (b) business activities referred to under (c) of paragraph (1) of Article 7. In such cases the provisions of Article 7 or Article 15, as the case may be, shall apply.

a) det fasta driftstället eller den stadigvarande anordningen, eller b) sådan affärsverksamhet som avses i artikel 7 punkt 1 c). I sådana fall tillämpas bestämmelserna i artikel 7 respektive artikel 15.

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

(6) Where, by reason of a special relationship between the payer and the recipient or between both of them and some other person, the amount of the technical fees paid exceeds, for whatever reason, 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 law of each Contracting State due regard being had to the other provisions of this Convention.

Article 14

Artikel 14

Capital gains

Realisationsvinst

(1) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

(2) Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

(3) Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.

With respect to gains derived by the Swedish, Danish and Norwegian air transport consortium, Scandinavian Airlines System (SAS), the provisions of this paragraph shall apply only to such portion of the gains as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS).

Bestämmelserna i denna punkt tillämpas beträffande vinst som förvärvas av det svenska, danska och norska luftfartskonsortiet Scandinavian Airlines System (SAS) men endast i fråga om den del av vinsten som motsvarar den andel i konsortiet vilken innehas av AB Aerotransport (ABA), den svenske delägaren i Scandinavian Airlines System (SAS).

(4) Gains from the alienation of shares in a company which is a resident of a Contracting State may be taxed in that State.

(5) Gains from the alienation of any property other than that referred to in paragraphs (1), (2), (3) and (4) of this Article shall be taxable only in the Contracting State of which the alienator is a resident.

Article 15

Artikel 15

Independent personal services

Självständig yrkesutövning

(1) Subject to the provisions of Article 13, income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:

(a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or

a) om han i den andra avtalsslutande staten har en stadigvarande anordning, som regelmässigt står till hans förfogande för att utöva verksamheten; i sådant fall får endast så stor del av inkomsten beskattas i denna andra avtalsslutande stat som är hänförlig till denna stadigvarande anordning, eller

(b) if he is present in the other Contracting State for a period or periods amounting to or exceeding in the aggregate 183 days within any period of 12 months; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.

b) om han vistas i den andra avtalsslutande staten under tidrymd eller tidrymder som sammanlagt uppgår till eller överstiger 183 dagar under en period av tolv månader; i sådant fall får endast så stor del av inkomsten beskattas i denna andra stat som är hänförlig till verksamheten som utövas där.

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

Article 16

Artikel 16

Dependent personal services

Enskild tjänst

(1) Subject to the provisions of Articles 17, 19 and 20, 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) of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be 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 within any period of 12 months; and

a) mottagaren vistas i den andra staten under tidrymd eller tidrymder som sammanlagt inte överstiger 183 dagar under en tolvmånadersperiod; och

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

b) ersättningen betalas av arbetsgivare som inte har hemvist i den andra staten eller på dennes vägnar; samt

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

c) ersättningen inte belastar fast driftställe eller stadigvarande anordning som arbetsgivaren har i den andra staten.

(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 by an enterprise of a Contracting State may be taxed in that State. Where a resident of Sweden derives remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by the Swedish, Danish and Norwegian air transport consortium, Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden.

Article 17

Artikel 17

Directors’ fees and remuneration of top-level managerial officials

Styrelsearvode och ersättningar till tjänstemän i högre företagsledande ställning

(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 top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.

Article 18

Artikel 18

Income earned by entertainers and athletes

Artister och idrottsmän

(1) Notwithstanding the provisions of Articles 15 and 16 income derived by a resident of a Contracting State as an entertainer, such as a 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, 15 and 16, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.

Article 19

Artikel 19

Pensions, annuities and similar payments

Pension, livränta och liknande betalningar

(1) Subject to the provisions of paragraph (2) of Article 20, pensions and other similar remuneration, disbursements under the Social Security legislation and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned Contracting State.

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

Article 20

Artikel 20

Remuneration and pensions in respect of government service

Ersättningar och pensioner på grund av offentlig tjänst

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

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

(c) For the purposes of this paragraph any pension paid out of the Central African Pension Fund and subject to tax under the law of Zimbabwe shall be treated as if it were a pension paid by, or out of funds created by, Zimbabwe.

c) Vid tillämpning av denna punkt skall pension, som utbetalas av Centralafrikanska pensionsfonden (Central African Pension Fund), och som är skattepliktig enligt lagstiftningen i Zimbabwe behandlas som om den vore utbetald från Zimbabwe eller från fonder inrättade av Zimbabwe.

(3) The provisions of Articles 16, 17 and 19 shall apply to remuneration and pensions in respect of services rendered in connexion with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

Article 21

Artikel 21

Payments received by students and apprentices

Ersättningar till studerande och praktikanter

Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

Studerande och praktikanter som har eller som omedelbart före vistelsen i en avtalsslutande stat hade hemvist i den andra avtalsslutande staten och som vistas i den förstnämnda staten endast för att erhålla undervisning eller utbildning skall inte beskattas i denna stat för ersättningar som han erhåller för sitt uppehälle, sin undervisning eller utbildning om dessa ersättningar härrör från källor utanför denna stat.

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) of this Article 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, 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 income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply.

(3) Notwithstanding the provisions of paragraphs (1) and (2) of this Article, 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.

Chapter IV

Kapitel IV

Methods for the elimination of double taxation

Metoder för undvikande av dubbelbeskattning

Article 23

Artikel 23

Elimination of double taxation

Undvikande av dubbelbeskattning

(1) In the case of Zimbabwe and subject to the provisions of the law of Zimbabwe regarding the allowance as a credit against Zimbabwean tax of the tax payable in a territory outside Zimbabwe which shall not affect the general principle hereof; Swedish tax payable, whether directly or by deduction, in respect of taxable income or chargeable gains from sources within Sweden shall be allowed as a credit against any Zimbabwean tax computed by reference to the same taxable income or chargeable gains by reference to which the Swedish tax is computed.

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

(a) Where a resident of Sweden derives income which under the laws of Zimbabwe and in accordance with the provisions of this Convention may be taxed in Zimbabwe, Sweden shall allow   subject to the provisions of the law of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof)   as a deduction from the tax on such income, an amount equal to the Zimbabwean tax paid in respect of such income.

a) Om person med hemvist i Sverige förvärvar inkomst som enligt zimbabwisk lagstiftning och i enlighet med bestämmelserna i detta avtal får beskattas i Zimbabwe, skall Sverige   i enlighet med bestämmelserna i svensk lagstiftning beträffande avräkning av utländsk skatt (även i den lydelse de framdeles kan få genom att ändras utan att den allmänna princip som anges här ändras)   från skatten på inkomsten avräkna ett belopp motsvarande den skatt som erlagts i Zimbabwe för inkomsten.

(b) Notwithstanding the provisions of sub-paragraph (a) of this paragraph, where a resident of Sweden derives income or gains which, in accordance with the provisions of Article 7, paragraph (2) of Article 14 or Article 15, may be taxed in Zimbabwe, Sweden shall exempt such income or gains from tax provided that the principal part of the income or gains arises from business activities or independent personal services, other than the management of securities and other similar property.

b) Om person med hemvist i Sverige förvärvar inkomst eller vinst som enligt bestämmelserna i artikel 7 eller artikel 14 punkt 2 respektive artikel 15 får beskattas i Zimbabwe, skall Sverige, utan hinder av bestämmelserna i punkt a) ovan, undanta denna inkomst eller vinst från skatt under förutsättning att den huvudsakliga delen av inkomsten eller vinsten härrör från annan affärsverksamhet eller självständig yrkesutövning än förvaltning av värdepapper och annan liknande egendom.

(c) Where a resident of Sweden derives interest, royalties or technical fees which, in accordance with the provisions of Articles 11, 12 and 13 may be taxed in Zimbabwe, the amount of Zimbabwean tax shall for the purposes of sub-paragraph (a) of this paragraph be deemed to be 15 per cent of the gross amount of such interest, royalties or technical fees. The provisions of this sub-paragraph shall apply for the first ten years during which this Convention is effective, but the competent authorities of the Contracting States may consult each other to determine whether this period should be extended.

c) Om person med hemvist i Sverige förvärvar ränta, royalty eller ersättning för tekniska tjänster som enligt bestämmelserna i artikel 11, 12 och 13 får beskattas i Zimbabwe, skall den zimbabwiska skatten med tillämpning av punkt a) ovan anses utgöra 15 procent av bruttobeloppet av räntan, royaltyn eller ersättningen för tekniska tjänster. Bestämmelserna i denna punkt gäller de första tio åren under vilka detta avtal tillämpas. De behöriga myndigheterna i de avtalsslutande staterna kan överlägga med varandra för att bestämma om denna tidrymd skall utsträckas.

(d) Where a resident of Sweden derives income which, in accordance with the provisions of Article 20, shall be taxable only in Zimbabwe, or income or gains which, in accordance with the provisions of sub-paragraph (b) of this paragraph, shall be exempted from Swedish tax, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Zimbabwe or the income or gains which shall be exempted from Swedish tax, respectively.

d) Om person med hemvist i Sverige förvärvar inkomst, som enligt bestämmelserna i artikel 20 beskattas endast i Zimbabwe, eller förvärvar inkomst eller vinst, som enligt bestämmelserna i punkt b) ovan skall undantas från svensk skatt, får Sverige   vid bestämmandet av svensk progressiv skatt   beakta inkomsten som skall beskattas endast i Zimbabwe respektive inkomsten eller vinsten som skall undantas från svensk skatt.

Chapter V

Kapitel V

Special provisions

Särskilda bestämmelser

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) Stateless persons who are residents of a Contracting State shall not be subjected in either 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 the State concerned in the same circumstances are or may be subjected.

(3) 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.

Provided that this paragraph shall not prevent a Contracting State from imposing on the profits attributable to a permanent establishment in that Contracting State of a company which is a resident of the other Contracting State a tax not exceeding 5 per cent of those profits in addition to the tax which would be chargeable on those profits if they were profits of a company which was a resident of the first-mentioned State. However, if a lower rate of tax is agreed upon between Zimbabwe and any member country of the Organisation for Economic Co-operation and Development (OECD) after the signing of this Convention, such lower rate shall be applicable also to a person who is a resident of Sweden.

Denna bestämmelse hindrar inte en avtalsslutande stat från att beskatta vinster hänförliga till ett fast driftställe i denna stat, som tillhör ett bolag med hemvist i den andra avtalsslutande staten, med en skatt, som inte överstiger 5 procent av denna vinst, utöver den skatt som skulle ha tagits ut på dessa vinster om de vore hänförliga till bolag med hemvist i den förstnämnda staten. Om Zimbabwe och ett annat medlemsland i organisationen för ekonomiskt samarbete och utveckling (OECD) överenskommer om en lägre skattesats efter det att detta avtal har undertecknats, skall emellertid denna lägre skattesats tillämpas även på person med hemvist i Sverige.

(4) Except where the provisions of paragraph (1) of Article 9, paragraph (7) of Article 11, paragraph (6) of Article 12 or paragraph (6) of Article 13 apply, interest, royalties, technical fees 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 to a resident of the other 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.

(5) 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.

(6) Nothing contained in this Article shall be construed as obliging either Contracting State to grant to individuals not resident in that State any of the personal allowances, reliefs and reductions for tax purposes which are granted to individuals so resident.

(7) 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 State 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 this 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 this 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 this Convention. They may also consult together for the elimination of double taxation in cases not provided for in this 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, through consultations, shall develop appropriate bilateral procedures, conditions, methods and techniques for the implementation of the mutual agreement procedure provided for in this Article. In addition, a competent authority may devise appropriate unilateral procedures, conditions, methods and techniques to facilitate the above-mentioned bilateral actions and the implementation of the mutual agreement procedure.

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 this Convention, insofar as the taxation thereunder is not contrary to the Convention, in particular for the prevention of fraud or evasion of such taxes. 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. However, if the information is originally regarded as secret in the transmitting State it 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 which are the subject of this Convention. Such persons or authorities shall use the information only for such purposes but 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) of this Article 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.

Chapter VI

Kapitel VI

Final provisions

Slutbestämmelser

Article 28

Artikel 28

Entry into force

Ikraftträdande

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

(2) The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:

(a) in Zimbabwe,

a) i Zimbabwe

(i) in respect of income tax, branch profits tax and capital gains tax, for any year of assessment beginning on or after the first day of April in the year of entry into force of this Convention;

1) beträffande inkomstskatt, skatt på filialinkomst och realisationsvinst för taxeringsår som börjar den  1 april det år då avtalet träder i kraft eller senare,

(ii) in respect of non-resident shareholders’ tax, non- residents’ tax on interest, non-residents’ tax on fees and non-residents’ tax on royalties, on or after the date of entry into force of this Convention; and

2) beträffande skatterna på utdelning, ränta, ersättningar och royalty för icke bosatta från och med dagen för ikraftträdandet av detta avtal, och

(b) in Sweden, on income derived on or after the first day of January of the year of the entry into force of the Convention.

b) i Sverige beträffande inkomst som förvärvas den 1 januari det år då avtalet träder i kraft eller senare.

Article 29

Artikel 29

Termination

Upphörande

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the expiration of a period of five years from the date of its entry into force. In such events, the Convention shall cease to have effect:

Detta avtal förblir i kraft till dess det sägs upp av en av de avtalsslutande staterna. Vardera avtalsslutande staten kan säga upp avtalet genom att på diplomatisk väg meddela att avtalet sägs upp. Sådant meddelande måste lämnas minst sex månader före utgången av ett kalenderår sedan en tidrymd av fem år från den dag då avtalet trädde i kraft gått till ända. I sådant fall skall avtalet inte längre tillämpas

(a) in Zimbabwe:

a) i Zimbabwe

(i) in respect of income tax, branch profits tax and capital gains tax, for any year of assessment beginning on or after the first day of April in the year next following that in which the notice of termination is given;

1) beträffande inkomstskatt, skatt på filialinkomst och realisationsvinst under taxeringsår som börjar den  1 april året närmast efter det då uppsägning skedde eller senare,

(ii) in respect of non-resident shareholders’ tax, non- residents’ tax on interest, non-residents’ tax on fees and non-residents’ tax on royalties from the first day of April in the year next following that in which the notice of termination is given; and

2) beträffande skatterna på utdelning, ränta, ersättningar och royalty för icke bosatta från och med den 1 april året närmast efter det då uppsägning skedde eller senare,

(b) in Sweden, on income derived on or after the first day of January of the year next following that in which the notice of termination is given.

b) i Sverige beträffande inkomst som förvärvas den  1 januari året närmast efter det då uppsägning skedde eller senare.

IN WITNESS whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Convention.

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

DONE at Harare this tenth day of March 1989 in two originals in the English language, both texts being equally authentic.

Som skedde i Harare den 10 mars 1989 i två exemplar, på engelska språket, vilka båda texter äga lika vitsord.