prop · GL0332 · 1998-01-01 00:00:00 — a) vidta förvaltningsåtgärder som avviker från lagstiftning och admi- nistrativ praxis i denna avtalsslu- tande stat eller i den andra avtals- slutande staten, b) lämna upplysningar som inte är tillgängliga enligt lagstiftning eller sedvanlig administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, c) lämna upplysningar som skulle röja affärshemlighet, industri-, han- dels- eller yrkeshemlighet eller i näringsverksamhet nyttjat förfa- ringssätt eller upplysningar, vilkas överlämnande skulle strida mot allmänna hänsyn (ordre public). Diplomatiska beskickningar och konsulära tjänstemän Bestämmelserna i detta avtal berör inte de privilegier vid be- skattningen som enligt folkrättens allmänna regler eller bestämmelser i särskilda överenskommelser till- kommer diplomatiska beskickning- ar och konsulära tjänstemän samt anställda vid konsulär inrättning. Utan hinder av övriga bestäm- melser i detta avtal, om a) bolag med hemvist i en avtals- slutande stat huvudsakligen för- värvar sina inkomster från andra stater 1) från aktiviteter sådana som bank-, sjöfarts-, finans- eller försäkringsverksamhet, eller 2) genom att vara huvud- kontor, coordination centre eller liknande enhet som tillhandahåller administrati- va eller andra tjänster till en grupp av bolag som bedriver rörelse huvudsakligen i and- ra stater, och b) sådan inkomst, i andra fall än då tillämpning sker av den metod för undvikande av dubbelbeskatt- ning 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 till- handahåller administrativa eller andra tjänster till en grupp av bolag som bedriver rörelse i denna stat, skall de 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. Bestämmelserna i artikel 11 skall inte tillämpas om det huvudsakliga syftet eller ett av de huvudsakliga syftena med till- komsten av det fordringsförhål- lande på vilket ränta utgår varit att uppnå fördelarna i artikel 11. Bestämmelserna i artikel 12 skall inte tillämpas om det huvud- sakliga syftet eller ett av de huvud- sakliga syftena med tillkomsten av det rättighetsförhållande för vilket royalty utgår varit att uppnå fördelarna i artikel 12. De avtalsslutande staterna är överens om att när en avtals- slutande stat överväger att, med åberopande av punkterna 1 3 i denna artikel, neka en person med hemvist i den andra avtalsslutande staten förmåner som följer av detta avtal, skall den behöriga myndig- heten i den förstnämnda avtals- slutande staten överlägga med den behöriga myndigheten i den andra avtalsslutande staten. De avtalsslutande staterna skall underrätta varandra när de konstitutionella åtgärder vidtagits som enligt respektive stats lag- stiftning krävs för att detta avtal skall träda i kraft. Avtalet träder i kraft den trettionde dagen efter den dag då den sista av dessa underrättelser tas emot och dess bestämmelser tilläm- pas: a) beträffande källskatter, på belopp som betalas eller krediteras det år som följer närmast då avtalet träder i kraft eller senare; och b) beträffande andra skatter, på beskattningsår som börjar det år som följer närmast då avtalet träder i kraft eller . Detta avtal förblir i kraft till dess att det sägs upp av en avtals- slutande stat. Vardera avtalsslu- tande staten kan på diplomatisk väg, skriftligen säga upp avtalet genom underrättelse härom före utgången av något kalenderår som följer efter en tidrymd av från den dag då avtalet trätt i kraft. I händelse av sådan uppsägning upphör avtalet att gälla: a) beträffande källskatter, på belopp som betalas eller krediteras det år som följer närmast då under- rättelsen om uppsägning lämnas eller senare; och b) beträffande andra skatter, på beskattningsår som börjar det år som följer närmast då underrättelsen om uppsägning lämnas eller . TILL BEKRÄFTELSE HÄRAV har undertecknade, därtill veder- börligen bemyndigade av sina respektive regeringar, undertecknat detta avtal. Som skedde i , på kazakiska, ryska, svenska och engelska språken, var- vid samtliga texter äger lika vitsord. För den händelse att tvist upp- kommer vid tolkningen skall den engelska texten äga företräde. Tair A. Mansurov CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF AND THE GOVERNMENT OF THE REPUBLIC OF FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of the Kingdom of and the Government of the Republic of , de- siring 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: This Convention shall apply to persons who are residents of one or both of the Contracting States and to other persons as specifically pro- vided in the Convention. The existing taxes to which the Convention shall apply are: a) in the Republic of : (i) the tax on profit and incomes of enterprises; (ii) the tax on incomes of physical persons; (hereinafter referred to as Ka- zakhstan tax ); b) in : (i) the national income tax (den statliga inkomstskatten), in- cluding the tax on em- ployees at sea (sjömans- skatten) and the withholding tax on dividends (kupong- skatten); (ii) the income tax on non- residents (den särskilda in- komstskatten för utomlands bosatta); (iii) the income tax on non- resident artistes and athletes (den särskilda inkomstskat- ten för utomlands bosatta artister m.fl.); and (iv) the municipal income tax (den kommunala inkomst- skatten); (hereinafter referred to as Swe- dish tax ). 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 significant changes which have been made in their respective taxation laws. For the purposes of this Convention, unless the context otherwise requires: a) the terms: (i) means the Re- public of . When used in a geographical sense, the term Kazakh- stan includes the territorial waters, and also the exclusive economic zone and shelf in which , for certain purposes, may exer- cise sovereign rights and jurisdiction in accordance with international law and in which the law relating to tax are appli- cable; (ii) means the King- dom of and, when used in a geographical sense, includes the national territory, the territorial sea of as well as other areas over which in accordance with international law exercises sovereign rights or juris- diction; b) the term person includes an individual, a company and any other body of persons; c) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes, and in the case of includes a joint stock company, a limited liability com- pany or any other legal entity or other organization which is liable to a tax on profits; d) the terms a and the other mean or , as the context requires; e) the terms enterprise of a and enterprise of the other mean respectively an enterprise carried on by a resident of a and an enterprise carried on by a resident of the other Contracting State; f) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a , except when the ship or aircraft is operated solely between places in the other Contracting State; g) the term competent authority means: (i) in , the or its authorized representative; (ii) in , the Minister of Finance, his authorized representative or the autho- rity which is designated as a competent authority for the purposes of this Conven- tion; h) the term national means: (i) any individual possessing the nationality of a Con- tracting State; (ii) any legal person, partner- ship or any other association deriving its status as such from the laws in force in a . As regards the application of the Convention by a , 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. For the purposes of this Convention, the term resident of a means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, , place of management, place of incorporation, or any other criterion of a similar nature. a) However, 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 or capital situated therein. b) In the case of income derived by a partnership, or estate this term applies only to the extent that the income is subject to tax in that State as the income of a resident, either in its hands or in the hands of its partners or beneficiaries. c) The term shall also include a itself or a political subdivision thereof, a local authority therein, and . d) The term shall also include any company or organization established under the law of a , which operates exclusively for the purpose of furnishing pension or employee benefits, even if such a company or organization is exempt from tax in the State in which it has been organized. Where by reason of the provisions of paragraph 1 an indi- vidual is a resident of both Con- tracting States, then his status shall be determined as follows: a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests); b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a per- manent 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) 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) if he is a national of both States or of neither of them, the competent authorities of the Con- tracting States shall settle the question by mutual agreement. 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 endeavour to settle the question by mutual agreement. For the purposes of this Convention, the term permanent means a fixed place of business through which the business of an enterprise is or partly carried on. The term permanent includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; g) a site or construction or installation or assembly project, or supervisory services connected therewith, but only if such site or project lasts for more than 12 months, or such services continue for a period of more than 12 months; h) an installation or structure used for the exploration of natural resources, or supervisory services connected therewith, or a drilling rig or ship used for the exploration of natural resources, but only if such use last for more than 12 months, or such services continue for more than 12 months; and i) the furnishing of services, including consultancy services, by a resident through employees or other personnel engaged by the resident for such purpose, but only where the activities of that nature continue (for the same or connected project) within the country for more than 12 months. Notwithstanding the preceding provisions of this Article, the term permanent be deemed not to include: a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting in- formation, for the enterprise; 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) 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. Notwithstanding the provi- sions of paragraphs 1 and 2, where a person other than an agent of an independent status to whom para- graph 5 applies is acting in a on behalf of an enterprise of the other , that enterprise shall be deemed to have a permanent in the first-mentioned in respect of any activities which that person under- takes 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 under the provisions of that paragraph. An enterprise of a not be deemed to have a permanent in the other merely because it 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. The fact that a company which is a resident of a controls or is controlled by a company which is a resident of the other , or which on business in that other State (whether through a permanent or otherwise) shall not of itself constitute either com- pany a permanent of the other. Income from immovable property Income derived by a resident of a from im- movable property (including in- come from agriculture or forestry) situated in the other may be taxed in that other State. The term immovable pro- perty shall have the meaning which it has under the law of the in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, , usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 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 per- sonal services. The profits of an enterprise of a be taxable only in that State unless the enterprise on or has carried on business in the other through a permanent estab- lishment situated therein. If the enterprise on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to: a) that permanent ; b) sales in that other State of goods or merchandise of the same kind as those sold through that permanent ; or c) other business activities carried on in that other State of the same kind as those effected through that permanent . However, if the enterprise can show that such sales or activities as mentioned in sub-paragraphs b) and c) above have not been undertaken by the permanent those sub-paragraphs shall not apply. Subject to the provisions of paragraph 3, where an enterprise of a on or has carried on business in the other through a permanent situated therein, there shall in each be attributed to that permanent 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 independently with the enterprise of which it is a permanent . In determining the profits of a permanent , there shall be allowed as deductions expenses which are incurred for the purposes of the permanent estab- lishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent is situated or elsewhere. The permanent not (otherwise than towards reimbursement of actual expenses) be allowed a deduction for amounts paid to its head office or any of the other offices of the resident by way of royalties, fees or other similar payment in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or by way of interest on moneys lent to the permanent . No profits shall be attributed to a permanent by rea- son of the mere purchase by that permanent of goods or merchandise for the enterprise. 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. For the purposes of the pre- ceding paragraphs, the profits to be attributed to the permanent estab- lishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. Profits derived by an enter- prise of a from the operation of ships or aircraft in international traffic shall be taxable only in that State. With respect to profits derived by the air transport consortium () the provisions of paragraph 1 shall apply only to such part of the profits as corresponds to the participation held in that con- sortium by AB Aerotransport (ABA), the Swedish partner of (). The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint busi- ness or an international operating agency. Where: a) an enterprise of a participates directly or in- directly in the management, control or capital of an enterprise of the other , or b) the same persons participate directly or indirectly in the manage- ment, control or capital of an enterprise of a and an enterprise of the other , 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. Where a includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of the other 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 appro- priate adjustment to the amount of the tax charged therein on those profits. In determining such adjust- ment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necess- ary consult each other. Dividends paid by a company which is a resident of a to a resident of the other may be taxed in that other State. However, such dividends may also be taxed in the 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 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 10 per cent of the voting power of the company paying the dividends; b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 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. In case of , this term includes, in particular, income transmitted abroad to the foreign participants of a joint venture cre- ated under the law of . The provisions of paragraphs 1 and 2 shall not apply if the bene- ficial owner of the dividends, being a resident of a , on or has carried on business in the other of which the company paying the dividends is a resident, through a permanent situated therein, or performs or has per- formed in that other State inde- pendent 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 or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. Where a company which is a resident of a derives profits or income from the other , 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 or was effectively connected with a permanent 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 or partly of profits or income arising in such other State. Nothing in this Convention shall be construed as preventing a from imposing on the earnings of a company attributable to permanent establish- ments in that State, a tax in addition to the tax which would be charge- able on the earnings of a company which is a resident of that State, provided that the rate of such additional tax so imposed shall not exceed 5 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this paragraph, the term earnings means the profits attributable to such permanent in that State (in- cluding gains from the alienation of property forming part of the busi- ness property, referred to in para- graph 3 of Article 13, of such per- manent ) in accord- ance with Article 7 in a year and previous years after deducting therefrom: a) business losses attributable to such permanent (including losses from the alienation of property forming part of the business property of such permanent ) in such year and in previous years to the extent a loss carryforward is permitted under internal law of the in which the permanent is situat- ed; and b) all taxes on profits charged in that State on such profits, other than the additional tax referred to herein.