prop · GL03135 · 1998-01-01 00:00:00 — If that State according to its legislation cannot tax the whole of the gains, the gains shall be taxable only in the of which the alienator is a resident. With respect to gains derived by the air transport consortium (), the provisions of this paragraph shall apply only to such portion of the gains as corresponds to the participation held in that consortium by , 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 of which the alienator is a resident. (6) Notwithstanding the provi- sions of paragraph (5), gains from the alienation of any property derived by an individual who has been a resident of a and who has become a resi- dent of the other , may be taxed in the first-men- tioned State. (1) Income derived by an indivi- dual who is a resident of a Con- tracting State in respect of pro- fessional services or other activi- ties of an independent character shall be taxable only in that State unless he has a fixed base regu- larly available to him in the other 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 attri- butable to that fixed base. (2) The term professional services includes especially in- dependent scientific, literary, artistic, educational or teaching activities as well as the inde- pendent activities of physicians, lawyers, engineers, architects, den- tists and accountants. (1) Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remu- neration derived by a resident of a in respect of an employment shall be taxable only in that State unless the employ- ment is exercised in the other Con- tracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. (2) Notwithstanding the provi- sions of paragraph (1), remune- ration derived by a resident of a in respect of an employment exercised in the other be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) the remuneration is not borne by a permanent or a fixed base which the employer has in the other State. (3) Notwithstanding the prece- ding 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 in which the place of effective management of the enterprise is situated. Where a resident of derives remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by the air transport con- sortium (), such remuneration shall be taxable only in . Directors fees and other similar payments derived by a resident of a in his capacity as a member of the board of directors of a company which is a resident of the other may be taxed in that other State. (1) Notwithstanding the pro- visions of Articles 14 and 15, income derived by a resident of a 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 , 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 provi- sions of Articles 7, 14 and 15, be taxed in the in which the activities of the enter- tainer or sportsman are exercised. (3) Such income shall, however, be exempt from tax in the in which these activities are exercised, if such activities are exercised pursuant to a special program for cultural ex- change agreed upon between the Governments of the two Con- tracting States. Pensions, annuities and similar payments (1) Pensions and other remu- neration in connection with past employment, social security pay- ments under the law in force in a and annuities, arising in a and paid to a resident of the other Con- tracting State may be taxed in the first-mentioned . (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 ade- quate and full consideration in money or money s worth. (1)(a) Remuneration, other than a pension, paid by a 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) However, such remuneration shall be taxable only in the other if the services are rendered in that other State and the individual is a resident of that State who: (i) is a national of that State; or (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 or a local authority thereof. Payments which a student or business apprentice who is or was immediately before visiting a Con- tracting State a resident of the other and who is present in the first-mentioned State solely for the purpose of his edu- cation or training receives for the purpose of his maintenance, edu- cation or training shall not be taxed in that State, provided that such payments arise from sources outside that State. (1) Items of income of a resident of a , wherever arising, not dealt with in the fore- going 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 immo- vable property as defined in para- graph (2) of Article 6, if the reci- pient of such income, being a resi- dent of a , on business in the other Con- tracting State through a permanent situated therein, or performs in that other State inde- pendent 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 or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. (1) Capital represented by im- movable property referred to in Article 6, owned by a resident of a and situated in the other , may be taxed in that other State. (2) Capital represented by mo- vable property forming part of the business property of a permanent which an enterprise of a has in the other or by movable property pertaining to a fixed base, available to an indivi- dual who is a resident of a Con- tracting State, in the other Con- tracting 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 inter- national traffic and by movable property pertaining to the opera- tion of such ships and aircraft, shall be taxable only in the Con- tracting State in which the place of effective management of the enter- prise is situated. With respect to capital owned by the air transport consortium () this provision shall apply only to such part of the capital as corresponds to the participation held in that consortium by , the Swedish partner of SAS. Elimination of double taxation (1) Double taxation for the resi- dents of be eliminated as follows: Where a resident of derives income or owns capital which in accordance with the pro- visions of this Agreement may be taxed in , allow: (a) as deduction of the income tax of that resident an amount equal to the income tax paid in ; (b) as deduction of the capital tax of the resident, an amount equal to the capital tax paid in . Such deductions shall not, how- ever, 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 . (c) Where in accordance with any provision of the Agreement income derived or capital owned by a resident of is exempt from tax in , 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 , double taxation shall be avoided as follows: (a) Where a resident of derives income which under the laws of and in accor- dance with the provisions of this Agreement may be taxed in , allow subject to the provisions of the laws of 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) Where a resident of derives income which, in accord- ance with the provisions of this Agreement, shall be taxable only in , may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in . (c) Notwithstanding the provi- sions of sub-paragraph (a) of this paragraph, dividends paid by a company which is a resident of to a company which is a resident of be exempt from Swedish tax accord- ing to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by subsidiaries abroad. (d) For the purpose of sub-para- graph (a) of this paragraph the Macedonian tax paid in respect of royalties received as a considera- tion for the use of any patent, design or model, plan, secret formula or process, or for informa- tion concerning industrial, com- mercial or scientific experience shall, where it has been used in an industrial or manufacturing activi- ty, agriculture (including cattle raising), forestry, fishing or tourism (including restaurants and hotels), provided that the activities have been carried out in , 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 para- graph 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 Macedo- nian 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 , mentioned in the previous sentence. (e) For the purpose of sub-para- graph (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 has derived the profits principally from indust- rial 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 Macedo- nia. (f) The provisions of sub-para- graphs (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) Where a resident of owns capital which, under the laws of and in accordance with the provisions of this Agree- ment, may be taxed in , allow as a deduction from the tax on such capital an amount equal to the property tax paid in in respect of such capital. Such deduction shall not, however, exceed that part of the Swedish capital tax as com- puted before the deduction is given, which is appropriate to the capital which may be taxed in . (1) Nationals of a not be subjected in the other to any taxation or any requirement con- nected therewith, which is other or more burdensome than the taxa- tion and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provi- sions 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 which an enterprise of a has in the other 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, para- graph (7) of Article 11, or para- graph (5) of Article 12, apply, interest, royalties and other dis- bursements paid by an enterprise of a to a resident of the other , for the purpose of determin- ing 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 Con- tracting State to a resident of the other , for the purpose of determining the taxable capital of such enterprise, be deductible under the same con- ditions as if they had been con- tracted to a resident of the first- mentioned State. (4) Enterprises of a , the capital of which is or partly owned or con- trolled, directly or indirectly, by one or more residents of the other , 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 require- ments to which other similar enter- prises of the first-mentioned State are or may be subjected. (5) The provision of this Article shall not be construed as obliging a to grant to residents of the other 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 descrip- tion. (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 pro- vided by the domestic law of those States, present his case to the com- petent authority of the 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 pre- sented within three years from the first notification of the action resulting in taxation not in accord- ance 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 , with a view to the avoidance of taxation which is not in accordance with the Agree- ment. agreement reached shall be implemented notwith- standing any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Contracting States shall endea- vour to resolve by mutual agree- ment 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 com- municate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (1) The competent authorities of the Contracting States shall ex- change such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Con- tracting States concerning taxes covered by the Agreement, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not re- stricted by Article 1. informa- tion received by a be treated as secret in the same as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administra- tive bodies) involved in the assess- ment or collection of, the enforce- ment 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 informa- tion only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. (2) In no case shall the provi- sions of paragraph (1) be con- strued so as to impose on a Con- tracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the admi- nistration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or pro- fessional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). If after the date of signature a introduces legis- lation in terms of which offshore income derived by a company from: (a) ; (b) banking, financing, insuran- ce or similar activities; or (c) being the headquarters, co- ordination centre or similar entity providing administrative services or other support to a group of companies which carry on busi- ness primarily in other States, is not taxed in that State or is taxed at a rate of tax which is signi- ficantly 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 to tax the income derived by the company from such offshore activities, or to tax the dividends paid by the company, shall not apply. Diplomatic agents and consular officers 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 pro- visions of special agreements. (1) Each of the Contracting States shall notify the other of the completion of the procedures re- quired 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 there- upon have effect for taxable years beginning on or after the first day of next follow- ing that of the entry into force of the Agreement. This Agreement shall remain in force until terminated by a Con- tracting State. Either may terminate the Agree- ment, through diplomatic chan- nels, 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 next following the day when the notice of termination is given. In witness whereof the under- signed being duly authorized thereto have signed this Agree- ment. Done in duplicate at , 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. For the Government of the Kingdom of For the Government of the Republic of 2.2 Förslag till lag om ändring i lagen (1996:1511) om dubbelbeskattningsavtal mellan och Härigenom föreskrivs att ikraftträdandebestämmelserna till lagen (1996:1511) om dubbelbeskattningsavtal mellan och skall ha följande lydelse. Nuvarande lydelse Föreslagen lydelse Denna lag träder i kraft den dag regeringen bestämmer. Denna lag skall tillämpas beträffande skatt på inkomst som förvärvas året då lagen träder i kraft eller . Denna lag träder i kraft och tillämpas på inkomst som förvärvas eller . Genom lagen upphävs lagen (1984:175) om dubbelbeskatt- ningsavtal mellan och samt förordningen (1984:931) om dubbelbeskatt- ningsavtal mellan och . De upphävda författningarna skall dock fortfarande tillämpas a) beträffande skatt på inkomst som förvärvas före året då lagen träder i kraft, och b) beträffande skatt på för- mögenhet som taxeras första kalenderåret närmast då lagen träder i kraft eller tidigare. Genom lagen upphävs lagen (1984:175) om dubbelbeskatt- ningsavtal mellan och samt förordningen (1984:931) om dubbelbeskatt- ningsavtal mellan och . De upphävda författningarna tillämpas dock fortfarande på inkomst som förvärvas före och på förmögenhet som taxeras 1998 eller tidigare. I fall då större skattelättnad skulle ha medgivits enligt de upphävda författningarna tillämpas dock dessa fortfarande på inkomst som förvärvas före . 2.3 Förslag till lag om ändring i lagen (1986:468) om avräkning av utländsk skatt Härigenom föreskrivs att 3 § lagen (1986:468) om avräkning av utländsk skatt skall ha följande lydelse. Nuvarande lydelse Föreslagen lydelse 3 § Med utländsk skatt i denna lag avses allmän slutlig skatt på inkomst samt skatt jämförlig med den statliga fastighetsskatten och skatt som beräknats på schablonintäkt eller liknande på privatbostad i utlandet, som erlagts till utländsk stat, delstat eller lokal myndighet samt, i fråga om skattskyldig som bedriver sjöfart eller luftfart i internationell trafik, även annan skatt som erlagts i utländsk stat, i den mån skatten beräknats på grundval av fraktintäkter eller biljettintäkter, som uppburits i nämnda stat, eller efter därmed jämförlig grund. Med utländsk skatt avses även de i 5 § b och c angivna beloppen. Med utländsk skatt avses i denna lag följande skatter som betalats till en utländsk stat, delstat eller lokal myndighet: 1. allmän slutlig skatt på inkomst, 2. skatt som är jämförlig med den statliga fastighetsskatten och som tagits ut på i utlandet belägen fastighet eller privatbostad, 3. skatt som beräknats på schablonintäkt eller liknande på i utlandet belägen fastighet eller privatbostad, 4. skatt som beräknats på grund- val av fraktintäkter, biljettintäkter eller annan jämförlig grund som uppburits i den utländska staten av skattskyldig som bedriver sjöfart eller luftfart i internationell trafik. Med utländsk skatt avses även sådana belopp som anges i 5 § b och c. Denna lag träder i kraft och tillämpas första gången vid taxering. På yrkande av den skattskyldige får de nya bestämmel- serna tillämpas års taxering. 3 Ärendet och dess beredning finns ett dubbelbeskattningsavtal ingånget med Jugo- slavien 1980. Bl.a. med hänsyn till Regeringsrättens bedömning i rättsfallet RÅ83 1:87 torde författningarna avseende detta avtal också vara tillämpliga beträffande tills det uttryckligen förordnas att författningarna inte längre skall tillämpas i förhållande till Make- donien. Förhandlingar med om ett dubbelbeskattningsavtal ägde rum i . Ett avtalsutkast paraferades . Utkastet var upprättat på engelska. En svensk och en makedonisk text har därefter upprättats. Den engelska och den svenska texten har remitterats till Kammarrätten i och . Remissinstanserna har uttryckt önskemål om att vissa avtalsbestämmelser närmare förklaras i propositionen. Avtalet under- tecknades i . Ett förslag till lag om dubbelbeskattningsavtal mellan och har upprättats inom . Förslag till lag om ändring i lagen om dubbelbeskattningsavtal mellan och resp. lag om ändring i lagen (1986:468) om avräkning av utländsk skatt, avräkningslagen, har också upprättats inom . Såsom framgår av 2 § i den föreslagna lagen om dubbelbeskattningsavtal mellan och skall avtalets beskattningsregler tillämpas endast i den mån de medför inskränkning av den skatt- skyldighet i som annars skulle föreligga. Ändringen i lagen om dubbelbeskattningsavtal mellan och avser endast ikraftträdandebestämmelserna och ändringen i avräkningslagen är endast marginell.