AVTAL MELLAN KONUNGARIKET SVERIGE OCH REPUBLIKEN VITRYSSLAND FÖR UNDVIKANDE AV DUBBELBESKATTNING OCH FÖRHINDRANDE AV SKATTEFLYKT BETRÄFFANDE SKATTER PÅ INKOMST

CONVENTION BETWEEN THE KINGDOM OF SWEDEN AND THE REPUBLIC OF BELARUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Konungariket Sveriges regering och Republiken Vitrysslands regering, som önskar ingå ett avtal för undvikande av dubbelbeskattning och förhindrande av skatteflykt beträffande skatter på inkomst, har kommit överens om följande:

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

Artikel 1

Article 1

Personer på vilka avtalet tillämpas

Personal scope

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

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

Artikel 2

Article 2

Skatter som omfattas av avtalet

Taxes covered

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

a) i Republiken Vitryssland:

(a) In the Republic of Belarus:

1) skatten på inkomst och vinst som förvärvas av juridiska personer,

(i) the tax on income and profits of legal persons;

2) inkomstskatten för fysiska personer, och

(ii) the income tax of individuals; and

3) skatten på fast egendom;

(iii) the tax on immovable property;

(i det följande benämnda ”vitrysk skatt”);

(hereinafter referred to as ”Republic of Belarus tax”);

b) i Sverige:

(b) in Sweden:

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

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

2) den särskilda inkomstskatten för utomlands bosatta,

(ii) the special income tax for non-residents (den särskilda inkomstskatten för utomlands bosatta);

3) den särskilda inkomstskatten för utomlands bosatta artister m.fl, och

(iii) the special income tax for non-resident artistes and athletes (den särskilda inkomstskatten för utomlands bosatta artister m.fl.); and

4) den kommunala inkomstskatten;

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

(i det följande benämnda ”svensk skatt”).

(hereinafter referred to as ”Swedish tax”).

(2) The Convention shall apply also 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 in paragraph (1). The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.

(3) Penalty charges levied on a taxpayer because of tax fraud or other evasion of taxes or interest charged because of late payment of taxes shall not be considered as taxes for the purposes of this Convention.

(4) For the purposes of Articles 7 and 14 the Republic of Belarus tax on immovable property mentioned in paragraph (1)(a) of this Article shall be considered as an income tax or a profits tax, as the context requires.

Artikel 3

Article 3

Allmänna definitioner

General definitions

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

a) ”Republiken Vitryssland” åsyftar det område som utgör Republiken Vitrysslands territorium i enlighet med folkrätten och där Republiken Vitrysslands skattelagstiftning tillämpas;

(a) the term ”the Republic of Belarus” means the territory forming the State territory of the Republic of Belarus in accordance with international law and to which the tax laws of the Republic of Belarus apply;

b) ”Sverige” åsyftar Konungariket Sverige och innefattar, när uttrycket används i geografisk betydelse, Sveriges territorium, Sveriges territorial vatten och andra havsområden över vilka Sverige, i överensstämmelse med folkrättens regler, utövar suveräna rättigheter eller jurisdiktion;

(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;

c) ”en avtalsslutande stat” och ”den andra avtalsslutande staten” åsyftar Republiken Vitryssland och Sverige beroende på sammanhanget;

(c) the terms ”a Contracting State” and ”the other Contracting State” mean the Republic of Belarus or Sweden, as the context requires;

d) ”person” inbegriper fysisk person, bolag och annan personsammanslutning;

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

e) ”bolag” åsyftar aktiebolag eller annan juridisk person med obegränsat eller begränsat ansvar för delägarna, eller annan sammanslutning som vid inkomstbeskattningen behandlas som juridisk person;

(e) the term ”company” means any corporation or other legal entity with unlimited or limited liability, or any other body corporate which is treated as a separate entity for income tax purposes;

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;

(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;

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;

(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;

h) ”medborgare” åsyftar:

(h) the term ”national” means:

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

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

2) juridisk person, handelsbolag och annan sammanslutning som bildats enligt den lagstiftning som gäller 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;

i) ”behörig myndighet” åsyftar:

(i) the term ”competent authority” means:

1) i Republiken Vitryssland, finansministeriet i Republiken Vitryssland eller dess befullmäktigande ombud,

(i) in the Republic of Belarus, the Ministry of Finance of the Republic of Belarus or its authorized representative; and

2) i Sverige, finansministern, dennes befullmäktigade ombud eller den myndighet åt vilken uppdras att vara behörig myndighet vid tillämpningen av detta avtal.

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

(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.

Artikel 4

Article 4

Hemvist

Resident

(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, place of incorporation, residence, place of management or any other criterion of a similar nature, provided, however, that

a) uttrycket inte inbegriper person som är skattskyldig i denna stat endast för inkomst från källa i denna stat, samt

(a) 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; and

b) beträffande handelsbolag och dödsbo, inbegriper uttrycket sådan person endast i den mån dess inkomst är skattepliktig i denna stat på samma sätt som inkomst som förvärvas av person med hemvist där, antingen hos handelsbolaget eller dödsboet, eller hos dess delägare.

(b) this term applies, for a partnership or estate, only to the extent that the income derived by such partnership or estate is subject to tax in that State as the income of a resident, either in its hands or in the hands of its partners.

(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) 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);

(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);

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;

(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;

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;

(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;

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

(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.

(3) Where by reason of the provisions of paragraph (1) a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall settle the question by mutual agreement.

Artikel 5

Article 5

Fast driftställe

Permanent establishment

(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) plats för företagsledning,

(a) a place of management;

b) filial,

(b) a branch;

c) kontor,

(c) an office;

d) fabrik,

(d) a factory;

e) verkstad,

(e) a workshop;

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

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

g) byggnad som används för försäljning av varor, och

(g) a building used for selling goods; and

h) plats för byggnads-, anläggnings-, monterings- eller installationsverksamhet men endast om verksamheten pågår under en tidrymd som överstiger tolv månader.

(h) a building site, a construction, assembly or installation project but only where such site or project continues for a period of more than twelve months.

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

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

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

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

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

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

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

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

(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;

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

(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;

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

(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 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.

(5) 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.

(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.

Artikel 6

Article 6

Inkomst av fast egendom

Income from immovable property

(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” means land and buildings. The term shall also 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.

(4) The provisions of paragraphs (1) and (3) 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.

Artikel 7

Article 7

Inkomst av rörelse

Business profits

(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) Subject to the provisions of paragraph (3), 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 deductions 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 which the permanent establishment is situated or elsewhere.

(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) 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) 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) 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.

(7) 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.

Artikel 8

Article 8

Sjöfart och luftfart

Shipping and air transport

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

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

Artikel 9

Article 9

Företag med intressegemenskap

Associated enterprises

(1) Where:

a) ett företag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrollen av ett företag i den andra avtalsslutande staten eller äger del i detta företags kapital, eller

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

b) samma personer direkt eller indirekt deltar i ledningen eller kontrollen 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.

(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,

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.

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.

(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.

Artikel 10

Article 10

Utdelning

Dividends

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

(2) However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed:

a) 5 procent av utdelningens bruttobelopp, om den som har rätt till utdelningen är ett bolag (med undantag för handelsbolag), som direkt innehar minst 30 procent av det utbetalande bolagets kapital,

(a) 5 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 30 per cent of the capital of the company paying the dividends;

b) 10 procent av utdelningens bruttobelopp i övriga fall.

(b) 10 per cent of the gross amount of the dividends in all other cases.

Utan hinder av bestämmelserna i a) och b) skall sådan utdelning beskattas endast i den avtalsslutande stat där den som har rätt till utdelningen har hemvist om den som har rätt till utdelningen är ett bolag (med undantag av handelsbolag) som direkt innehar 100 procent av det utbetalande bolagets kapital men endast till den del vinsten av vilken utdelningen betalas härrör från industriella aktiviteter eller tillverkning eller från jordbruk, skogsbruk, fiske eller turism (inbegripet restaurang- och hotellverksamhet). Bestämmelsen i detta stycke skall emellertid inte tillämpas om vinsten av vilken utdelningen betalas har undantagits från beskattning i den andra avtalsslutande staten.

Notwithstanding the provisions of sub-paragraphs (a) and (b) such dividends shall be taxable only in the Contracting State of which the beneficial owner is a resident if the beneficial owner is a company (other than a partnership) which holds directly 100 per cent of the capital of the company paying the dividends but only to the extent that the profits out of which the dividends are paid have been derived from industrial or manufacturing activites or from agriculture, forestry, fishing or tourism (including restaurants and hotels). However, this exemption shall not apply if the profits out of which the dividends are paid have been exempt from tax in the other Contracting State.

Bestämmelserna i denna punkt berör inte bolagets beskattning för den vinst av vilken utdelningen betalas.

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

(3) The term ”dividends” as used in this Article means income from 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) 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, 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 14, as the case may be, shall apply.

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

Artikel 11

Article 11

Ränta

Interest

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

(2) However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 5 per cent of the gross amount of the interest.

(3) Notwithstanding the provisions of paragraph (2) interest shall be taxable only in the Contracting State where the recipient of the interest is a resident if one of the following requirements is fulfilled:

a) utbetalaren eller mottagaren av räntan är den avtalsslutande staten själv, någon av dess offentligrättsliga organ, politiska underavdelningar eller lokala myndigheter eller centralbanken i en avtalsslutande stat;

(a) The payer or the recipient of the interest is the Contracting State itself, a statutory body, a political subdivision or a local authority thereof or the Central Bank of a Contracting State;

b) räntan betalas på grund av lån som godkänts av regeringen i den avtalsslutande stat där utbetalaren av räntan har hemvist;

(b) the interest is paid in respect of a loan which has been approved by the Government in the Contracting State where the payer of the interest is a resident;

c) räntan betalas på grund av lån som beviljats eller garanterats av en finansiell institution av offentligrättslig natur med syfte att främja export eller utveckling under förutsättning att krediten är beviljad på särskilt förmånliga villkor;

(c) the interest is paid in respect of a loan granted or guaranteed by a financial institution of a public character with the objective to promote exports or development, if the credit is granted or guaranteed on preferential conditions;

d) räntan betalas på grund av lån som beviljats av en bank om syftet med lånet är att främja export eller utveckling i den andra avtalsslutande staten;

d) the interest is paid in respect of a loan granted by a bank if the objective of the loan is to promote exports or development in the other Contracting State;

e) räntan betalas av ett företag i den andra avtalsslutande staten med anledning av räntemottagarens kreditförsäljning av varor eller industriell, kommersiell eller vetenskaplig utrustning,

(e) the interest is paid in respect of an indebtedness arising on the sale on credit, by the recipient, of any merchandise or industrial, commercial or scientific equipment to an enterprise of the other 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 purposes of this Article.

(5) The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the interest, being 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 performed 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 such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

(6) Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness 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 of this Convention.

Artikel 12

Article 12

Royalty

Royalties

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

(2) However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed:

a) 3 procent av royaltyns bruttobelopp om royaltyn avser ersättning för nyttjandet av, eller rätten att nyttja, patent, hemligt recept eller hemlig tillverkningsmetod eller för upplysning om erfarenhetsrön av industriell, kommersiell eller vetenskaplig natur;

(a) 3 per cent of the gross amount of the royalties if the royalties have been received as a consideration for the use, or the right to use, any patent, secret formula or process, or for information concerning industrial, commercial or scientific experience;

b) 5 procent av royaltyns bruttobelopp om royaltyn avser ersättning för nyttjandet av, eller rätten att nyttja, industriell, kommersiell eller vetenskaplig utrustning; och

(b) 5 per cent of the gross amount of the royalties if the royalties have been received as a consideration for the use of, or the right to use, industrial, commercial or scientific equipment; and

c) 10 procent av royaltyns bruttobelopp i övriga fall.

(c) 10 per cent of the gross amount of the royalties in all other cases.

(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 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.

(4) The provisions of paragraphs (1) and (2) 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 such permanent establishment of fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

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

(7) If in any convention for the avoidance of double taxation concluded by the Repblic of Belarus with a third State, being a member of the Organisation for Economic Co-operation and Development (OECD) on July 1, 1993, the Republic of Belarus would agree to exempt royalties mentioned in sub-paragraph (a) of paragraph (2) arising in the Republic of Belarus from the Republic of Belarus tax on royalties or to limit the rate of tax provided in that sub-paragraph such exemption or lower rate shall automatically apply as if it had been specified i sub paragraph (a) of paragraph (2) of this Article.

Artikel 13

Article 13

Realisationsvinst

Gains from the alienation of property

(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 form alienation of movable property forming part of the business 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 avaliable to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from alienations of such 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.

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 o konsortiet vilken innehas av AB Aerotransport (ABA), den svenske delägaren i Scandinavian Airlines System (SAS).

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).

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

(5) Notwithstanding the provisions of paragraph (4), gains from the alienation of shares or other corporate rights of a company which is a resident of one of the Contracting States derived by an individual who has been a resident of that State and who has become a resident of the other Contracting State, may be taxed in the first- mentioned State if the alienation of such property occur at any time during the ten years following the date on which the individual has ceased to be a resident of the first-mentioned State.

Artikel 14

Article 14

Självständig yrkesutövning

Independent personal services

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

(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.

Artikel 15

Article 15

Enskild tjänst

Dependant personal services

(1) Subject to the provisions of Articles 16, 18 and 19, 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 exerised, such remuneration as is derived therefrom may be taxed in that other State.

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

(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

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

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

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

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

(3) Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised abord a ship or an 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 i inernational traffic by the air transport consortium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden.

Artikel 16

Article 16

Styrelsearvode

Director's fees

Styrelsearvodet och annan liknande ersättning, som person med hemvist i en avtalsslutande stat uppbär i egenskap av medlem i styrelse i bolag med hemvist i den andra avtalsslutande staten, får beskattas i denna andra stat.

Director's 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.

Artikel 17

Article 17

Artister och idrottsmän

Artistes and sportsmen

(1) Notwithstanding the provisions of Articles 14 and 15, 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 a sportsman, 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 sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State which the activities of the entertainer or spoartman are exercised.

Artikel 18

Article 18

Pension, livränta och liknande ersättningar

Pensions, annuities and similar payments

(1) Subject to the provisions of paragraph (2) of Article 19, 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 stasted 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.

Artikel 19

Article 19

Offentlig tjänst

Goverment service

(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) Sådan ersättning beskattas emellertid endast i den avtalsslutande stat i vilken den fysiska personen har hemvist, om arbetet utförs i denna stat och personen i fråga:

(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:

1) är medborgare i denna stat,

(i) is a national of that State; or

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

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

(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) Sådan pension (med undantag för pension som utbetalas enligt socialförsäkringslagstiftningen) beskattas emellertid endast i den andra avtalsslutande staten om personen i fråga har hemvist och är medborgare i denna stat.

(b) However, such pension (except for pension paid under the social security legislation) shal be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.

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

Artikel 20

Article 20

Studerande

Students

Studerande eller affärspraktikant, som har eller omedelbart före vistelsen i en avtalsslutande stat hade hemvist i den andra avtalsslutande staten och som vistats i den förstnämnda staten uteslutande för sin undervisning eller utbildning, beskattas inte i denna stat för belopp som han erhåller för sitt uppehälle, sin undervisning eller utbildning, under förutsättning att beloppen härrör från källa utanför denna stat.

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 maitenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

Artikel 21

Article 21

Annan inkomst

Other income

(1) Items of income of a resident of a Contracting State, wherever arising, nor 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, 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 14, as the case may be, shall apply.

Artikel 22

Article 22

Undanröjande av dubbelbeskattning

Elimination of double taxation

(1) In the case of the Republic of Belarus, double taxation shall be avoided as follows:

Om person med hemvist i Republiken Vitryssland förvärvar inkomst som enligt bestämmelserna i detta avtal får beskattas i Sverige, skall Republiken Vitryssland från vitrysk skatt på inkomsten avräkna ett belopp motsvarande den inkomstskatt som erlagts i Sverige på inkomsten.

Where a resident of the Republic of Belarus derives income which, in accordance with the provisions of this Convention, may be taxed in Sweden, the Republic of Belarus shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in Sweden.

Sådan avräkning skall emellertid inte överstiga den del av den vitryska skatten, beräknad före avräkning, som är hänförlig till den inkomst som får beskattas i Sverige.

Such deduction shall not, however, exceed that part of the income tax in the Republic of Belarus as computed before the deduction is given, which is attributable to the income which may be taxed in Sweden.

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

a) Om person med hemvist i Sverige förvärvar inkomst som enligt vitrysk lagstiftning och i enlighet med bestämmelserna i detta avtal får beskattas i Republiken Vitryssland skall Sverige – med beaktande av 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 den svenska skatten på inkomsten avräkna ett belopp motsvarande den vitryska skatt som erlagts på inkomsten.

(a) Where a resident of sweden derives income which under the laws of the Republic of Belarus and in accordance with the provisions of this Convention may be taxed in the Republic of Belarus, 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 Republic of Belarus tax paid in respect of such income.

b) Om en person med hemvist i Sverige förvärvar inkomst, som enligt bestämmelserna i artikel 19 beskattas endast i Republiken Vitryssland, får Sverige – vid bestämmandet av Svensk progressiv skatt – beakta sådan inkomst.

(b) Where a resident of Sweden derives income which, in accordance with the provisions of Article 19, shall be taxable only in the Republic of Belarus, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in the Republic of Belarus.

c) Vid tillämpningen av a) ovan skall den vitryska skatten på fast egendom som anges i artikel 2 punkt 1 a) anses som en inkomstskatt.

(c) For the purpose of sub- paragraph (a) of this paragraph the Republic of Belarus tax on immovable property mentioned in paragraph (1) (a) of Article 2 shall be considered as an income tax.

d) Utan hinder av bestämmelserna i a) i denna punkt är utdelning från bolag med hemvist i Republiken Vitryssland till bolag med hemvist i Sverige undantagen från svensk skatt enligt bestämmelserna i svensk lag om skattebefrielse för utdelning som erhålles av svenska bolag från dotterbolag utomlands.

(d) Notwithstanding the provisions of sub-paragraph (a) of this paragraph, dividends paid by a company which is a resident of the Republic of Belarus to a company which is a resident of Sweden shall be exempt from Swedish tax according to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by subsidiaries abroad.

e) Vid tillämpningen av a) i denna punkt anses ”den vitryska skatt som erlagts” innefatta vitrysk skatt som skulle ha erlagts om inte tidsbegränsad befrielse från eller nedsättning av skatt medgivits enligt bestämmelser om skattelättnader i vitrysk lagstiftning avsedd att främja ekonomisk utveckling till den del sådan befrielse eller nedsättning medgivits för vinster från industriella aktiviteter eller tillverkningsverksamhet eller från jordbruk, skogsbruk, fiske eller turism (restaurang- och hotellverksamhet däri inbegripna) under förutsättning att verksamheten har bedrivits i Republiken Vitryssland. Vid tillämpningen av d) i denna punkt skall en skatt om 15 procent beräknad på ett svenskt beskattningsunderlag anses ha erlagts avseende nämnda aktiviteter – under förutsättning att de villkor som anges i föregående mening är uppfyllda.

(e) For the purposes of sub- paragraph (a) of this paragraph the term ”Republic of Belarus tax paid” shall be deemed to include the tax of the Republic of Belarus which would have been paid but for any time-limited exemption or reduction of tax granted under incentive provisions contained in the laws of the Republic of Belarus designed to promote economic development to the extent that such exemption or reduction is granted for profits from industrial or manufacturing activities or from agriculture, forestry, fishing or tourism (including restaurants and hotels) provided that the activities have been carried out in the Republic of Belarus. For the purposes of sub-paragraph (d) of this paragraph a tax of 15 per cent calculated on a Swedish tax base shall be considered to have been paid for such activities – under those conditions mentioned in the previous sentence.

f) Bestämmelserna i punkt e) gäller endast i fråga om de fem första åren under vilka detta avtal tillämpas. Denna period kan förlängas genom en ömsesidig överenskommelse mellan de behöriga myndigheterna.

(f) The provisions of sub-paragraph (e) shall apply only for the first five years during which this Convention is effective. This period may be extended by a mutual agreement between the competent authorities.

(3) Notwithstanding any other provision of this Convention, where

a) bolag med hemvist i en avtalsslutande stat huvudsakligen förvärvar sina inkomster från andra stater

(a) a company that is a resident in a Contracting State derives its income primarily from other States and

1) från aktiviteter sådana som bank-, sjöfarts-, finans- eller försäkringsverksamhet, eller

(i) from activities such as banking, shipping, financing or insurance or

2) genom att vara huvudkontor, coordination centre eller liknande enhet som tillhandahåller administrativa eller andra tjänster till en grupp av bolag som bedriver rörelse huvudsakligen i andra stater, och

(ii) from being the headquarters, co-ordination centre or similar entity providing administrative services or other support to a group of companies which carry on business primarily in other states; and

b) sådan inkomst, i andra fall än då tillämpning sker av den metod för undvikande av dubbelbeskattning som normalt tillämpas av denna stat, beskattas påtagligt lägre enligt den statens lagstiftning än inkomst av liknande verksamhet som bedrivs inom denna stat eller inkomst från verksamhet som huvudkontor, coordination centre eller liknande enhet som tillhandahåller administrativa eller andra tjänster till en grupp av bolag som bedriver rörelse i denna stat,

(b) except for the application of the method of elimination of double taxation normally applied by that State, such income would bear a significantly lower tax under the laws of that State than income from similar activities carried out within that State or from being the headquarters, co-ordination centre or similar entity providing administrative services or other support to a group of companies which carry on business in that State, as the case may be,

skall punkt 2 e) i denna artikel och övriga bestämmelser i detta avtal som medger undantag från beskattning eller reduktion av skatt inte tillämpas på inkomst som sådant bolag förvärvar och inte heller på utdelning som betalas av sådant bolag.

sub-paragraph 2 (e) of this Article and any other provisions of this Convention conferring an exemption or a reduction of tax shall not apply yo the income of such company and to the dividends paid by such company.

Artikel 23

Article 23

Förbud mot diskriminering

Non-discrimination

(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 favourable 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, releifs 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, or paragraph (6) of Article 12, apply, interest, royalties and other disburesments 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.

(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.

Artikel 24

Article 24

Förfarandet vid ömsesidig överenskommelse

Mutual agreement procedure

(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 23, 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 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 provided 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.

Artikel 25

Article 25

Utbyte av upplysningar

Exchange of information

(1) The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention, insofar as the taxation thereunder is not contrary to the Convention.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 exchange of information shall be carried out at request with respect to perticular cases.

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

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

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

b) lämna upplysningar som inte är tillgängliga enligt lagstiftning eller sedvanlig 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 the other Contracting State;

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

(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).

Artikel 26

Article 26

Diplomatiska företrädare och konsulära tjänstemän

Diplomatic agents and consular officers

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

Artikel 27

Article 27

Ikraftträdande

Entry into force

(1) This Convention is subject to ratification and the instruments of ratification shall be exchanged as soon as possible.

(2) The Convention shall enter into force 30 days after the exchange of instruments of ratification and its provisions shall have effect on income derived on or after the first day of January of the year next following that of the entry into force of the Convention.

Artikel 28

Article 28

Upphörande

Termination

Detta avtal förblir i kraft till dess att det sägs upp av en avtalsslutande stat. Vardera avtalsslutande staten kan på diplomatisk väg, skriftligen uppsäga avtalet genom underrättelse härom minst sex månader före utgången av varje kalenderår. I händelse av sådan uppsägning upphör avtalet att gälla beträffande inkomst som förvärvas den 1 januari det år som följer närmast efter det år under vilket underrättelsen lämnas eller senare.

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year. In such case, the Convention shall cease to have effect in respect of income derived on or after the first day of January of the year next following that in which the notice of termination is given.

Till bekräftelse härav har undertecknade, därtill vederbörligen bemyndigade, undertecknat detta avtal.  Som skedde i Minsk, den 10 mars 1994 på vitryska, svenska och engelska språken. För den händelse att tvist uppkommer vid tolkningen skall den engelska texten äga företräde.

In witness whereof the undersigned being duly authorized thereto have signed the present Convention. Done at Minsk, this tenth day of March 1994, in the Byelorussian, Swedish and English languages. In case of any divergency of interpretation the English text shall prevail.