AVTAL MELLAN KONUNGARIKET SVERIGE OCH REPUBLIKEN MAKEDONIEN FÖR UNDVIKANDE AV DUBBELBESKATTNING BETRÄFFANDE SKATTER PÅ INKOMST OCH FÖRMÖGENHET

AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE REPUBLIC OF MACEDONIA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

Konungariket Sverige och Republiken Makedonien, som önskar ingå ett avtal för undvikande av dubbelbeskattning beträffande skatter på inkomst och förmögenhet, har kommit överens om följande:

The Kingdom of Sweden and the Republic of Macedonia, desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and on capital, 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 Agreement 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) This Agreement shall apply to taxes on income and on capital imposed on behalf of each Contracting State or of its local authorities, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

(3) The taxes to which the Agreement shall apply are:

a) i Makedonien:

(a) in the case of Macedonia:

1) inkomstskatten,

(i) the income tax;

2) vinstskatten,

(ii) the profit tax;

3) egendomsskatten,

(iii) the property tax;

(i det följande benämnd ''makedonisk skatt''),

(hereinafter referred to as ”Macedonian Tax”);

b) i Sverige:

b) in the case of Sweden:

1) den statliga inkomstskatten, kupongskatten däri inbegripen,

(i) the national income tax (den statliga inkomstskatten), including the withholding tax on dividends (kupongskatten);

2) den särskilda inkomstskatten för utomlands bosatta,

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

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

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

4) den kommunala inkomstskatten,

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

5) expansionsmedelsskatten,

(v) the tax on means intended for expansion purposes (expansionsmedelsskatten);

6) fastighetsskatten, och

(vi) the tax on real estate (fastighetsskatten);

7) den statliga förmögenhetsskatten,

(vii) the national capital tax (den statliga förmögenhetsskatten);

(i det följande benämnd ''svensk skatt'').

(hereinafter referred to as ”Swedish tax”).

(4) The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the taxes referred to in paragraph (3). The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.

Artikel 3

Article 3

Allmänna definitioner

General definitions

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

(a) (i) ''Makedonien'' åsyftar Republiken Makedoniens territorium och omfattar, när uttrycket används i geografisk betydelse, dess landområden och vatten och bottnar i dess insjöar över vilka Makedonien har jurisdiktion eller suveräna rättigheter att utforska, exploatera och förvalta naturresurser, i enlighet med intern jurisdiktion och folkrättens regler;

(a) (i) the term ”Macedonia” means the territory of the Republic of Macedonia, and used in geographical sense means its land, inland lake water and bottom over which it has jurisdiction or sovereign rights for the purpose of exploring, exploiting, conserving and managing natural resources, pursuant to internal jurisdiction and international law;

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

(ii) 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) ''en avtalsslutande stat'' och ''den andra avtalsslutande staten'' åsyftar Makedonien eller Sverige, beroende på sammanhanget;

(b) the terms ”a Contracting State” and ”the other Contracting State” mean Macedonia or Sweden, as the context requires;

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

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

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

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

e) ''registrerat kontor'' åsyftar det legala huvudkontoret för ett bolag som registrerats enligt intern lagstiftning i en avtalsslutande stat;

(e) the term ”registered office” means the legal head office of a company registered under the domestic laws of each Contracting State;

f) ''medborgare'' åsyftar:

(f) the term ”national” means:

1) i Makedonien, fysisk person som enligt makedonisk lagstiftning om medborgarskap har medborgarskap i Makedonien,

(i)in relation to Macedonia any individual possessing Macedonian Nationality in accordance with the Macedonian Nationality Code;

2) i Sverige, fysisk person som har medborgarskap i Sverige,

(ii) in relation to Sweden any individual possessing the nationality of Sweden;

3) juridisk person eller annan sammanslutning som bildats enligt lagstiftningen i en avtalsslutande stat;

(iii) any legal person, partnership and association deriving its status as such from the laws in force in either of the Contracting States;

g) ''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 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;

h) ''behörig myndighet'' åsyftar:

(h) the term ”competent authority” means:

1) i Makedonien: finansministern eller dennes befullmäktigade ombud, och

(i) in Macedonia, the Minister of Finance or his 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 Agreement;

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

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

Artikel 4

Article 4

Hemvist

Resident

(1) For the purposes of this Agreement, 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, legal head office (registered office) or any other criterion of a similar nature. However, in the case of a partnership or estate the term applies 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.

Uttrycket ”person med hemvist i en avtalsslutande stat” inbegriper emellertid inte person som är skattskyldig i denna stat endast för inkomst från källa i denna stat eller för förmögenhet belägen där.

The term ”resident of a Contracting State” does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.

(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 avtalsslutande 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, then it shall be deemed to be a resident of the State in which its place of effective management is situated.

Artikel 5

Article 5

Fast driftställe

Permanent establishment

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

(2) The term ”permanent establishment” 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, och

(e) a workshop; and

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.

(3) A building site or a construction, assembly or installation project or supervisory activities in connection therewith constitutes a permanent establishment only if such site, project or activities continue for a period of more than twelve months.

(4) 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.

(5) Notwithstanding the provisions of paragraphs (1) and (2), where a person – other than an agent of an independent status to whom paragraph (6) 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 (4) 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.

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

(7) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other 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” 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) 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) No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

(5) 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 Agreement, 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 from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. If that State according to its legislation cannot tax the whole of the profits, the profits shall be taxable only in the Contracting State of which the enterprise is a resident.

(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 consortium by SAS Sverige AB, the Swedish partner of SAS.

(3) The provisions of paragraph (1) shall also apply to profits from the participation in a pool, 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 where that other State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Agreement 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) Notwithstanding the provisions of paragraph (1), 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 15 per cent of the gross amount of the dividends. However, 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, the dividends shall be exempt from tax in the Contracting State of which the company paying the dividends is a resident.

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 10 per cent of the gross amount of the interest.

(3) Notwithstanding the provisions of paragraph (2) interest, mentioned in paragraph (1), shall be taxable only in the Contracting State where the beneficial owner of the interest is a resident if one of the following requirements is fulfilled;

a) räntan betalas av eller till en avtalsslutande stat, av eller till dess offentligrättsliga personer 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 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 den som betalar 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 beviljas eller garanteras av Styrelsen för internationellt utvecklingssamarbete (SIDA), Swedfund International AB eller Exportkreditnämnden eller av annan institution av offentligrättslig karaktär med syfte att främja export eller utveckling under förutsättning att krediten beviljats eller garanterats på förmånliga villkor;

(c) the interest is paid in respect of a loan granted or guaranteed by The Swedish International Development Authority (SIDA), Swedfund International AB or The Swedish Export Credits Guarantee Board (Exportkreditnämnden) or any other 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 beviljas av en bank.

(d) the interest is paid in respect of a loan granted by a bank.

(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), (2) and (3) 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 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 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 provisions of this Agreement.

Artikel 12

Article 12

Royalty

Royalties

(1) Royalties arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State if such resident is the beneficial owner of the royalties.

(2) 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 information concerning industrial, commercial or scientific experience.

(3) The provisions of paragraph (1) 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 or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

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

(5) 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 Agreement.

Artikel 13

Article 13

Realisationsvinst

Capital gains

(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 derived by a resident of a Contracting State from the alienation of shares in a company the assets of which consist principally of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

(3) Gains from 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.

(4) Gains 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 the Contracting State in which the place of effective management of the enterprise is situated. If that State according to its legislation cannot tax the whole of the gains, the gains shall be taxable only in the Contracting State of which the alienator is a resident.

Beträffande vinst som förvärvas av luftfartskonsortiet Scandinavian Airlines System (SAS) tillämpas bestämmelserna i denna punkt endast i fråga om den del av vinsten som motsvarar den andel i konsortiet vilken innehas av SAS Sverige AB, den svenske delägaren i SAS.

With respect to gains derived by the 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 SAS Sverige AB, the Swedish partner of SAS.

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

(6) Notwithstanding the provisions of paragraph (5), gains from the alienation of any property derived by an individual who has been a resident of a Contracting State and who has become a resident of the other Contracting State, may be taxed in 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 in 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 available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much 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

Dependent 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 exercised, such remuneration as is derived therefrom may be taxed in that other State.

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

a) mottagaren vistas i den andra staten under tidsperiod eller tidsperioder som sammanlagt inte överstiger 183 dagar under en tolvmånadersperiod som börjar eller slutar under beskattningsåret i fråga, och

(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; 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 arbetsgivaren 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 aboard a ship or aircraft operated in international traffic may be taxed in the Contracting State in which the place of effective management of the enterprise is situated. Where a resident of Sweden derives remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by the air transport consortium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden.

Artikel 16

Article 16

Styrelsearvode

Directors' fees

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

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

Artikel 17

Article 17

Artister och sportutövare

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 a 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 in which the activities of the entertainer or sportsman are exercised.

(3) Such income shall, however, be exempt from tax in the Contracting State in which these activities are exercised, if such activities are exercised pursuant to a special program for cultural exchange agreed upon between the Governments of the two Contracting States.

Artikel 18

Article 18

Pensioner, livräntor och liknande betalningar

Pensions, annuities and similar payments

(1) Pensions and other remuneration in connection with past employment, social security payments under the law in force in a Contracting State 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.

Artikel 19

Article 19

Offentlig tjänst

Government service

1.

(1)

a) Ersättning (med undantag för pension), som betalas av en avtalsslutande stat eller en av dess lokala myndigheter till fysisk person på grund av arbete som utförts i denna stats eller dess lokala myndigheters tjänst, beskattas endast i denna stat.

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

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

(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, eller

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

Artikel 20

Article 20

Studerande

Students

Studerande och affärspraktikant, som har eller omedelbart före vistelsen i en avtalsslutande stat hade hemvist i den andra avtalsslutande staten och som vistas i den förstnämnda staten uteslutande för sin undervisning eller praktik, beskattas inte i denna stat för belopp som han erhåller för sitt uppehälle, sin undervisning eller praktik, 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 maintenance, 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, not dealt with in the foregoing Articles of this Agreement 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

Förmögenhet

Capital

(1) Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.

(2) Capital represented by 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 by movable property pertaining to a fixed base, available to an individual who is a resident of a Contracting State, in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.

(3) Capital represented by ships and aircraft operated in international traffic and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

Bestämmelserna i denna punkt tillämpas beträffande förmögenhet som innehas av luftfartskonsortiet Scandinavian Airlines System (SAS) endast i fråga om den del av förmögenheten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske delägaren i SAS.

With respect to capital owned by the air transport consortium Scandinavian Airlines System (SAS) this provision shall apply only to such part of the capital as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS.

Artikel 23

Article 23

Undanröjande av dubbelbeskattning

Elimination of double taxation

(1) Double taxation for the residents of Macedonia shall be eliminated as follows:

Om person med hemvist i Makedonien förvärvar inkomst eller innehar förmögenhet som enligt bestämmelserna i detta avtal får beskattas i Sverige, skall Makedonien:

Where a resident of Macedonia derives income or owns capital which in accordance with the provisions of this Agreement may be taxed in Sweden, Macedonia shall allow:

a) från skatten på denna persons inkomst avräkna ett belopp motsvarande den inkomstskatt som betalats i Sverige;

(a) as deduction of the income tax of that resident an amount equal to the income tax paid in Sweden;

b) från skatten på denna persons förmögenhet avräkna ett belopp motsvarande den förmögenhetsskatt som betalats i Sverige.

(b) as deduction of the capital tax of the resident, an amount equal to the capital tax paid in Sweden.

Avräkningsbeloppet skall emellertid inte i någotdera fallet överstiga den del av inkomstskatten eller förmögenhetsskatten, beräknad utan sådan avräkning, som belöper på den inkomst eller den förmögenhet som får beskattas i Sverige.

Such deductions shall not, however, exceed that part of the income tax computed before the deduction is given, which is appropriate to the income or the capital which may be taxed in Sweden.

c) Om inkomst, som person med hemvist i Makedonien förvärvar, eller förmögenhet, som sådan person innehar, enligt bestämmelse i avtalet är undantagen från skatt i Makedonien, får Makedonien likväl vid bestämmandet av beloppet av skatten på denna persons återstående inkomst eller förmögenhet beakta den inkomst eller förmögenhet som undantagits från skatt.

(c) Where in accordance with any provision of the Agreement income derived or capital owned by a resident of Macedonia is exempt from tax in Macedonia, Macedonia may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

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

a) Om person med hemvist i Sverige förvärvar inkomst som enligt makedonisk lagstiftning och i enlighet med bestämmelserna i detta avtal får beskattas i Makedonien, 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 makedoniska skatt som erlagts på inkomsten.

(a) Where a resident of Sweden derives income which under the laws of Macedonia and in accordance with the provisions of this Agreement may be taxed in Macedonia, Sweden shall allow – subject to the provisions of the laws 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 Macedonian tax paid in respect of such income.

b) Om en person med hemvist i Sverige förvärvar inkomst, som enligt bestämmelserna i detta avtal beskattas endast i Makedonien, får Sverige vid fastställandet av skattesatsen för svensk progressiv skatt beakta den inkomst som skall beskattas endast i Makedonien.

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

c) Utan hinder av bestämmelserna i a) ovan är utdelning från bolag med hemvist i Makedonien till bolag med hemvist i Sverige undantagen från svensk skatt enligt bestämmelserna i svensk lag om skattebefrielse för utdelning som erhålls av svenska bolag från dotterbolag utomlands.

(c) Notwithstanding the provisions of sub-paragraph (a) of this paragraph, dividends paid by a company which is a resident of Macedonia 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.

d) Vid tillämpningen av a) skall en skatt på 5 procent på bruttobeloppet anses ha erlagts i Makedonien på royalty som erhållits såsom ersättning för nyttjandet av patent, mönster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod eller för upplysning om erfarenhetsrön av industriell, kommersiell eller vetenskaplig natur, om nyttjandet skett i industriell verksamhet eller tillverkningsverksamhet, jordbruk (däri inbegripet boskapsuppfödning), skogsbruk, fiske eller turism (däri inbegripet restaurang- och hotellverksamhet), under förutsättning att verksamheten bedrivits i Makedonien. Vid tillämpningen av a) i denna punkt anses uttrycket ”den makedoniska skatt som erlagts” innefatta makedonisk skatt som skulle ha erlagts, men som på grund av tidsbegränsade bestämmelser i makedonisk lagstiftning avsedd att främja ekonomisk utveckling inte erlagts eller erlagts med lägre belopp, under förutsättning att sådan befrielse eller lättnad från skatt givits beträffande vinst från sådan verksamhet som angetts i föregående mening.

(d) For the purpose of sub-paragraph (a) of this paragraph the Macedonian tax paid in respect of royalties received as a consideration for the use of any patent, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience shall, where it has been used in an industrial or manufacturing activity, agriculture (including cattle raising), forestry, fishing or tourism (including restaurants and hotels), provided that the activities have been carried out in Macedonia, a Macedonian tax of 5 per cent of the gross amount of such royalties shall be considered to have been paid. For the purpose of sub-paragraph (a) of this paragraph the term ”Macedonian tax paid” shall be deemed to include the Macedonian tax which would have been paid but for any time-limited exemption or reduction of tax granted under incentive provisions contained in Macedonian law designed to promote economic development to the extent that such exemption or reduction is granted for profits from any such activities, carried out in Macedonia, mentioned in the previous sentence.

e) Vid tillämpningen av c) ovan skall en skatt på 15 procent anses ha erlagts på den vinst av vilken utdelningen betalas av bolaget med hemvist i Makedonien, om vinsten härrör från industriell verksamhet eller tillverkningsverksamhet eller från jordbruk (däri inbegripet boskapsuppfödning), skogsbruk, fiske eller turism (däri inbegripet restaurang- och hotellverksamhet), allt under förutsättning att verksamheten bedrivits i Makedonien.

(e) For the purpose of sub-paragraph (c) of this paragraph, a tax of 15 per cent shall be considered to have been paid on the profits out of which the dividends are paid, if the company which is a resident of Macedonia has derived the profits principally from industrial or manufacturing activities as well as agriculture (including cattle raising), forestry, fishing or tourism (including restaurants and hotels), provided that the activities have been carried out in Macedonia.

f) Bestämmelserna i d) och e) gäller endast beträffande de fem första åren under vilka detta avtal tillämpas. Denna period kan förlängas genom ömsesidig överenskommelse mellan de behöriga myndigheterna.

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

g) Om en person med hemvist i Sverige innehar förmögenhet som i enlighet med lagstiftningen i Makedonien och bestämmelserna i detta avtal får beskattas i Makedonien, skall Sverige från skatten på denna förmögenhet avräkna ett belopp motsvarande den förmögenhetsskatt som erlagts i Makedonien. Avräkningsbeloppet skall emellertid inte överstiga den del av förmögenhetsskatten, beräknad utan sådan avräkning, som belöper på den förmögenhet som får beskattas i Makedonien.

(g) Where a resident of Sweden owns capital which, under the laws of Macedonia and in accordance with the provisions of this Agreement, may be taxed in Macedonia, Sweden shall allow as a deduction from the tax on such capital an amount equal to the property tax paid in Macedonia in respect of such capital. Such deduction shall not, however, exceed that part of the Swedish capital tax as computed before the deduction is given, which is appropriate to the capital which may be taxed in Macedonia.

Artikel 24

Article 24

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 favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.

(3) Except where the provisions of paragraph (1) of Article 9, paragraph (7) of Article 11, or paragraph (5) of Article 12, apply, interest, royalties 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.

(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 subject 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 provision of this Article shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs or reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

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

Artikel 25

Article 25

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

(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 Agreement. 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 Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.

(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 26

Article 26

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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement, insofar as the taxation thereunder is not contrary to the Agreement. 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 Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

(2) In no case shall the provisions of paragraph (1) 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 of the other Contracting State;

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).

(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 27

Article 27

Begränsning av förmåner

Limitation on benefits

Om efter undertecknandet en avtalsslutande stat inför lagstiftning enligt vilken ”offshore”-inkomst som förvärvas av ett bolag från

If after the date of signature a Contracting State introduces legislation in terms of which offshore income derived by a company from:

a) sjöfart,

(a) shipping;

b) bank-, finans-, försäkrings- eller liknande verksamhet, eller

(b) banking, financing, insurance or similar activities; or

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

(c) 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,

inte beskattas i denna stat eller beskattas med en skattesats som är betydligt lägre än den som tillämpas på inkomst från liknande verksamheter som bedrivits inom denna stat, skall bestämmelserna i detta avtal som medför begränsning av den andra avtalsslutande statens rätt att beskatta inkomst från sådana ”offshore”-aktiviteter inte gälla. På samma sätt skall denna andra stat vara oförhindrad att beskatta utdelning som betalas av bolaget i fråga.

is not taxed in that State or is taxed at a rate of tax which is significantly lower than the rate of tax which is applied to income from similar onshore activities, any limitation imposed under this Agreement on the right of the other Contracting State to tax the income derived by the company from such offshore activities, or to tax the dividends paid by the company, shall not apply.

Artikel 28

Article 28

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 eller konsulära tjänstemän.

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

Artikel 29

Article 29

Ikraftträdande

Entry into force

(1) Each of the Contracting States shall notify the other of the completion of the procedures required by its law for the entry into force of this Agreement.

(2) The Agreement shall enter into force on the day of the later of these notifications and shall thereupon have effect for taxable years beginning on or after the first day of January of the year next following that of the entry into force of the Agreement.

Artikel 30

Article 30

Upphörande

Termination

Detta avtal förblir i kraft till dess det sägs upp av en avtalsslutande stat. Vardera avtalsslutande staten kan på diplomatisk väg säga upp avtalet genom underrättelse härom minst sex månader före utgången av något kalenderår som följer efter en tidsperiod av fem år från den dag då avtalet trätt i kraft. I händelse av sådan uppsägning upphör avtalet att gälla på beskattningsår som börjar den 1 januari närmast efter dagen då avtalet sägs upp eller senare.

This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year after expiry of five years from the date on which the Agreement enters into force. In such case, the Agreement shall cease to have effect for taxable years beginning on or after the first day of January of the year next following the day when the notice of termination is given.

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

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

Som skedde i Stockholm, den 17 februari 1998, i två exemplar på makedoniska, svenska och engelska språken vilka äger lika vitsord. För den händelse att texterna avviker skall den engelska texten äga företräde.

Done in duplicate at Stockholm, this 17th day of February 1998 in the Macedonian, Swedish and English languages, all three texts being equally authentic. In case of divergence between the texts, the English text shall prevail.