prop · GM03135 · 1999-01-01 00:00:00 — Regeringens proposition 1998/99:135 Ändring i dubbelbeskattningsavtalet mellan och m.m. Regeringen överlämnar denna proposition till . Propositionens huvudsakliga innehåll I propositionen föreslås att godkänner ett protokoll mellan och om ändring i dubbelbeskattningsavtalet och antar en lag om ändring i lagen (1983:203) om dubbelbeskattningsavtal mellan och . Den viktigaste ändringen avser beskattningen av utdelning mellan moder- och dotterbolag. Huvudregeln föreslås bli att någon källskatt inte skall tas ut på sådan utdelning. övergår från undantagandemetoden till avräkningsmetoden för undvikande av dubbelbeskattning vad gäller inkomst av rörelse och självständig yrkesutövning. I övrigt har vissa artiklar moderniserats. Vidare föreslås att godkänner ett dubbelbeskattningsavtal mellan och avseende inkomst som härrör från internationell flygtransport och antar en lag om detta avtal. Innehållsförteckning 1 Förslag till riksdagsbeslut 3 2 Lagtext 4 2.1 Förslag till lag om ändring i lagen (1983:203) om dubbelbeskattningsavtal mellan och 4 2.2 Förslag till lag om dubbelbeskattningsavtal mellan och beträffande inkomst som härrör från internationell flygtransport 42 3 Ärendet och dess beredning 49 4 mellan och 50 4.1 Protokollets innehåll 50 4.1.1 Skatter som omfattas av avtalet 50 4.1.2 Utdelning 50 4.1.3 Undvikande av dubbelbeskattning 52 4.1.4 Övriga ändringar 52 4.1.5 Protokollets ikraftträdande 52 4.2 Lagen om ändring i lagen (1983:203) om dubbelbeskattningsavtal mellan och 53 5 mellan och 54 5.1 tillämpningsområde 54 5.2 Definitioner m.m. 55 5.3 Avtalets beskattningsregler 55 5.4 Särskilda bestämmelser 55 5.5 Slutbestämmelser 56 Bilaga Protokoll om ändring i avtalet mellan och för att undvika dubbelbeskattning och förhindra skatteflykt beträffande skatter på inkomst...............................57 Utdrag ur protokoll vid regeringssammanträde 66 1 Förslag till riksdagsbeslut Regeringen föreslår att 1. godkänner protokollet om ändring i avtalet mellan och för att undvika dubbelbeskattning och förhindra skatteflykt beträffande skatter på inkomst, 2. antar regeringens förslag till lag om ändring i lagen (1983:203) om dubbelbeskattningsavtal mellan och , 3. godkänner avtalet mellan och Sultanatet för undvikande av dubbelbeskattning på inkomst som härrör från internationell flygtransport, 4. antar regeringens förslag till lag om dubbelbeskattningsavtal mellan och beträffande inkomst som härrör från internationell flygtransport. 2 Lagtext Regeringen har följande förslag till lagtext. 2.1 Förslag till lag om ändring i lagen (1983:203) om dubbelbeskattningsavtal mellan och Härigenom föreskrivs i fråga om lagen (1983:203) om dubbelbeskattningsavtal mellan och dels att 1, 3 och 4 §§ skall ha följande lydelse, dels att bilagan till lagen skall ha följande lydelse. Nuvarande lydelse Föreslagen lydelse Det avtal för att undvika dubbelbeskattning och förhindra skatteflykt beträffande skatter på inkomst som och undertecknade skall gälla för del. Avtalets innehåll framgår av bilaga till denna lag. Det avtal för att undvika dubbelbeskattning och förhindra skatteflykt beträffande skatter på inkomst som och undertecknade , i den lydelse detta har genom det protokoll om ändring i avtalet som undertecknades , skall gälla som lag här i landet. Avtalet i dess genom protokollet ändrade lydelse är intaget som bilaga till denna lag. Om en person som är bosatt i förvärvar inkomst som enligt avtalet beskattas endast i , skall sådan inkomst inte tas med vid taxeringen i . Uttrycket person med hemvist i en avtalsslutande stat i artikel 4.1 innefattar denna avtals- slutande stat, dess lokala myndigheter och offentligrättsliga organ. Uttrycket fast egendom i artikel 6.2 innefattar byggnader. Artikel 8 tillämpas beträffande inkomst som förvärvas av () genom användningen av luftfartyg, men endast i fråga om så stor del av denna inkomst som är hänförlig till den svenske delägaren. Om person med hemvist i förvärvar inkomst av arbete utfört ombord på luftfartyg som används i internationell trafik av () tillämpas bestämmelserna i artikel 15.1 och 15.2 på sådan inkomst. Denna lag träder i kraft den dag regeringen bestämmer. Denna lag skall tillämpas a) när det gäller källskatter: på belopp som betalas eller krediteras kalenderåret närmast då lagen träder i kraft eller senare, b) när det gäller annan skatt på inkomst: på beskattningsår som börjar kalenderåret närmast då lagen träder i kraft eller . Genom lagen upphävs förordningen (1983:769) om dubbelbeskattningsavtal mellan och . Den upphävda förordningen skall dock fortfarande tillämpas a) när det gäller källskatter: på belopp som betalas eller krediteras före kalenderåret närmast då lagen träder i kraft, b) när det gäller annan skatt på inkomst: på beskattningsår som börjar före kalenderåret närmast då lagen träder i kraft. Bilaga (Översättning) Convention between and for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income The Government of and the Government of , Desiring to conclude a new Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, agreed as follows:1 This Convention shall apply to persons who are residents of one or both of the Contracting States. The taxes which are the sub- ject of this Convention are: (a) In : (i) the income tax; (ii) the corporation tax; and (iii) the local inhabitant taxes (hereinafter referred to as Japanese tax ); (b)3 In : (i) the national income tax, including the withholding tax on dividends; (ii) the income tax on non- residents; (iii) the income tax on non- resident artistes and athletes; (iv) the municipal income tax; and (v) the tax on means intended for expansion purposes; (hereinafter referred to as Swedish tax ). This Convention shall also apply to any identical or sub- stantially similar taxes, whether national or local, which are imposed after the date of signature of this Convention in addition to, or in place of, those referred to in paragraph 1. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes. For the purposes of this Con- vention, unless the context other- wise requires: (a) the term , when used in a geographical sense, means all the territory of , including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the sea- bed and subsoil thereof, over which has jurisdiction in accordance with international law and in which the laws relating to Japanese tax are in force; (b) the term means the Kingdom of and includes any area outside the territorial sea of within which in accordance with international law and the laws of the rights of with respect to the exploration and exploitation of the natural resources on the sea-bed or in its subsoil may be exercised; (c) the terms a and the other mean or , as the context requires; (d) the term tax means Japanese tax or Swedish tax, as the context requires; (e) the term person includes an individual, a company and any other body of persons; (f) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (g) 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; (h) the term nationals means all individuals possessing the nationality of either and all juridical persons cre- ated or organized under the laws of either and all organizations without juridical personality treated for the pur- poses of tax of either as juridical persons created or organized under the laws of that Contracting State; (i) 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; and (j) the term competent authori- ty means: (i) in , the Minister of Finance or his authorized representative; (ii) in , the Minister of the Budget or his autho- rized representative. As regards the application of this Convention by a , any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that concerning the taxes to which this Convention applies. For the purposes of this Con- vention, the term resident of a means any person who, under the laws of that , is liable to tax therein by reason of his domicile, , place of head or main office or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that in respect only of income from sources therein. Where by reason of the pro- visions of paragraph 1 an indivi- dual is a resident of both Con- tracting States, then the competent authorities of the Contracting States shall determine by mutual agreement the of which that individual shall be deemed to be a resident for the purposes of this Convention. Where by reason of the provi- sions 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 in which its head or main office is situated. 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 estab- lishment includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. A site or construc- tion or installation project con- stitutes a permanent only if it lasts more than twelve months. Notwithstanding the provi- sions of the preceding paragraphs 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 information, 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; and (f) the maintenance of a fixed place of business solely for any combination of activities mentio- ned 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 the provisions of paragraph 6 apply is acting on behalf of an enterprise and has, and habitually exercises, in a an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a per- manent in that in respect of any activities which that person under- takes for 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 establish- ment under the provisions of that paragraph. An enterprise shall not be deemed to have a permanent in a merely because it on business in that through a broker, general com- mission 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 Con- tracting State controls or is con- trolled by a company which is a resident of the other , or which on business in that other Contracting State (whether through a permanent or otherwise), shall not of itself constitute either company a permanent establish- ment of the other. Income from immovable property Income derived by a resident of a from immovable property situated in the other may be taxed in that other . The term immovable pro- perty shall have the meaning which it has under the laws of the in which the pro- perty 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 immovable property apply, usufruct of immovable property and rights to variable or fixed payments as con- sideration for the working of, or the right to work, deposits, sources and other natural re- sources; ships 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 personal services. The profits of an enterprise of a be taxable only in that unless the enterprise on business in the other Con- tracting State through a permanent situated therein. If the enterprise on business as aforesaid, the profits of the enterprise may be taxed in that other but only so much of them as is attributable to that permanent . Subject to the provisions of paragraph 3, where an enterprise of a on business in the other through a permanent situated therein, there shall in each be attributed to that per- manent 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 per- manent . In determining the profits of a permanent , there shall be allowed as deductions expenses which are incurred for the purposes of the permanent , including executive and general administrative expen- ses so incurred, whether in the in which the per- manent is situated or elsewhere. Insofar as it has been customary in a to determine the profits to be attri- buted to a permanent establish- ment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, how- ever, be such that the result shall be in accordance with the prin- ciples contained in this Article. No profits shall be attributed to a permanent by reason of the mere purchase by that permanent of goods or merchandise for the enterprise. For the purposes of the provisions of the preceding para- graphs of this Article, the profits to be attributed to the permanent be determined by the same method year by year unless there is good and sufficient reason to the contrary. 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. Profits from the operation of ships or aircraft in international traffic carried on by an enterprise of a be taxable only in that . In respect of the operation of ships or aircraft in international traffic carried on by an enterprise of a , that enter- prise, if an enterprise of , shall be exempt from the enter- prise tax in , and if an enter- prise of , shall be exempt from any tax similar to the enter- prise tax in which may hereafter be imposed in . The provisions of the preceding paragraphs of this Article shall also apply to profits from the participation in a pool, a joint business or in an internatio- nal operating agency. Where (a) an enterprise of a Con- tracting State participates directly or indirectly in the management, control or capital of an enterprise of the other , or (b) the same persons participate directly or indirectly in the management, 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 accordance with the provisions of paragraph 1, in the profits of an enterprise of that and taxes accordingly profits on which an enterprise of the other has been charged to tax in that other and where the competent authorities of the Contracting States agree, upon consultation, that all or part of the profits so included are profits which would have accrued to the enterprise of the first-mentioned if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other make an appropriate adjustment to the amount of the tax charged therein on those agreed profits. In deter- mining such adjustment, due regard shall be had to the other provisions of this Convention. Dividends paid by a company which is a resident of a Con- tracting State to a resident of the other may be taxed in that other . 2.5 (a) Dividends mentioned in paragraph 1 may also be taxed in the of which the company paying the dividends is a resident and according to the laws of that , but if the beneficial owner of the dividends is a resident of the other , the tax so charged shall not exceed 15 per cent of the gross amount of the dividends. (b) Notwithstanding the provisions of sub-paragraph (a) of this paragraph, 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 , but if the beneficial owner of the dividends is a resident of the other , the tax so charged shall not exceed 5 per cent of the gross amount of the dividends, if such beneficial owner is a company which owns at least 25 per cent of the voting shares issued by the company paying the dividends during the period of six months immediately before the end of the accounting period for which the distribution of profits takes place. (c) Notwithstanding the provisions of sub-paragraphs (a) and (b) of this paragraph, such dividends shall be taxable only in the of which the beneficial owner is a resident, if such beneficial owner is a company which owns at least 25 per cent of the voting shares issued by the company paying the dividends during the period of six months immediately before the end of the accounting period for which the distribution of profits takes place, and satisfies on the date of payment of such dividends the following conditions: (i) the shares issued by such beneficial owner are regu- larly traded at a recognized stock exchange of the of which such beneficial owner is a resident; or (ii) more than 50 per cent of the total shares issued by such beneficial owner is owned by: (aa) the Government of that , local authorities thereof or institutions owned by the Government of that or local authorities thereof; (bb) one or more individuals who are residents of that Contracting State; (cc)one or more companies, being residents of that , the shares issued by which are regularly traded at a recognized stock exchange of that , or more than 50 per cent of the total shares issued by which is owned by one or more individuals who are residents of that Contracting State; or (dd)any combination of the Government, local authorities, institutions, individuals and companies mentioned in sub- paragraphs (aa), (bb) and (cc). (d) The provisions of sub- paragraphs (b) and (c) shall not apply in the case of dividends paid by a company that is a resident of and a or a in , or, by a company, being resident of , similar to a or a in which may hereafter be introduced in . (e) The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3.5 Notwithstanding the pro- visions of paragraph 1, dividends paid by a company being a resident of to a company which is a reident of be exempt from Swedish tax to the extent that the dividends would have been exempt under the laws of if both companies had been Swedish companies. This exemption shall not apply unless the profits out of which the dividends are paid have been subjected to the normal corporation tax in or an income tax comparable thereto. The term dividends as used in this Article means income from shares or other rights, not being debt-claims, participating in pro- fits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the taxation laws of the of which the company making the distribution is a resident. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a , on business in the other of which the company paying the dividends is a resident, through a permanent situated therein, or performs in that other independent personal servi- ces 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 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 or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent or a fixed base situated in that other , nor subject the company s undistributed profits to a tax on the company s undistri- buted profits, even if the dividends paid or the undistributed profits consist or partly of profits or income arising in that other . Interest arising in a Con- tracting State and paid to a resi- dent of the other may be taxed in that other Con- tracting State. 2.6 However, such interest may also be taxed in the in which it arises, and according to the laws of that Con- tracting State, but if the beneficial owner of the interest is a resident of the other , the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 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, in- cluding premiums and prizes attaching to such securities, bonds or debentures. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a , on business in the other in which the interest arises, through a permanent situated therein, or performs in that other independent per- sonal 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 or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply. Interest shall be deemed to arise in a when the payer is that itself, a local authority or a resi- dent of that .