prop · H50361 · 2018-03-20 00:00:00 — k)Paragraphs 5 and 6 of Article 12 (Artificial Avoidance of Permanent Status through Commissionnaire Arrangements and Similar Strategies); l)Paragraphs 7 and 8 of Article 13 (Artificial Avoidance of Permanent Status through the Specific Activity Exemptions); m)Paragraph 4 of Article 14 (Splitting-up of Contracts); n)Paragraph 6 of Article 16 (Mutual Agreement Procedure); o)Paragraph 4 of Article 17 (Corresponding Adjustments); p)Article 18 (Choice to Apply Part VI); q)Paragraph 4 of Article 23 (Type of Arbitration Process); r)Paragraph 1 of Article 24 (Agreement on a Different Resolution); s)Paragraph 1 of Article 26 (Compatibility); and t)Paragraphs 1, 2, 3, 5 and 7 of Article 35 (Entry into Effect). 2.Notifications in respect of Covered Tax Agreements entered into by or on behalf of a jurisdiction or territory for whose international relations a Party is responsible, where that jurisdiction or territory is not a Party to the Convention pursuant to subparagraph b) or c) of paragraph 1 of Article 27 (Signature and Ratification, Acceptance or Approval), shall be made by the responsible Party and can be different from the notifications made by that Party for its own Covered Tax Agreements. 3.If notifications are made at the time of signature, they shall be confirmed upon deposit of the instrument of ratification, acceptance or approval, unless the document containing the notifications explicitly specifies that it is to be considered definitive, subject to the provisions of paragraphs 5 and 6 of this Article, and paragraph 7 of Article 35 (Entry into Effect). 4.If notifications are not made at the time of signature, a provisional list of expected notifications shall be provided at that time. 5.A Party may extend at any time the list of agreements notified under ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) by means of a notification addressed to the Depositary. The Party shall specify in this notification whether the agreement falls within the scope of any of the reservations made by the Party which are listed in paragraph 8 of Article 28 (Reservations). The Party may also make a new reservation described in paragraph 8 of Article 28 (Reservations) if the additional agreement would be the first to fall within the scope of such a The Party shall also specify any additional notifications that may be required under subparagraphs b) through s) of paragraph 1 to 2017/18:61 Bilaga 1 reflect the inclusion of the additional agreements. In addition, if the extension results for the first time in the inclusion of a tax agreement entered into by or on behalf of a jurisdiction or territory for whose international relations a Party is responsible, the Party shall specify any reservations (pursuant to paragraph 4 of Article 28 (Reservations)) or notifications (pursuant to paragraph 2 of this Article) applicable to Covered Tax Agreements entered into by or on behalf of that jurisdiction or territory. On the date on which the added agreement(s) notified under ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) become Covered Tax Agreements, the provisions of Article 35 (Entry into Effect) shall govern the date on which the modifications to the Covered Tax Agreement shall have effect. A Party may make additional notifications pursuant to subparagraphs b) through s) of paragraph 1 by means of a notification addressed to the Depositary. These notifications shall take effect: a)with respect to Covered Tax Agreements solely with States or jurisdictions that are Parties to the Convention when the additional notification is received by the Depositary: i)for notifications in respect of provisions relating to taxes withheld at source, where the event giving rise to such taxes occurs on or after 1 next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the additional notification; and ii)for notifications in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the additional notification; and b)with respect to a Covered Tax Agreement for which one or more Contracting Jurisdictions becomes a Party to this Convention after the date of receipt by the Depositary of the additional notification: on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions. Article 30 – Subsequent Modifications of Covered Tax Agreements The provisions in this Convention are without prejudice to subsequent modifications to a Covered Tax Agreement which may be agreed between the Contracting Jurisdictions of the Covered Tax Agreement. Article 31 – Conference of the Parties 1.The Parties may convene a Conference of the Parties for the purposes of taking any decisions or exercising any functions as may be required or appropriate under the provisions of this Convention. 2.The Conference of the Parties shall be served by the Depositary. 3.Any Party may request a Conference of the Parties by communicating a request to the Depositary. The Depositary shall inform all Parties of any request. Thereafter, the Depositary shall convene a Conference of the Parties, provided that the request is supported by onethird of the Parties within six calendar months of the communication by the Depositary of the request. Article 32 – Interpretation and Implementation 1.Any question arising as to the interpretation or implementation of provisions of a Covered Tax Agreement as they are modified by this Convention shall be determined in accordance with the provision(s) of the Covered Tax Agreement relating to the resolution by mutual agreement of questions of interpretation or application of the Covered Tax Agreement (as those provisions may be modified by this Convention). 2.Any question arising as to the interpretation or implementation of this Convention may be addressed by a Conference of the Parties convened in accordance with paragraph 3 of Article 31 (Conference of the Parties). Article 33 – Amendment 1.Any Party may propose an amendment to this Convention by submitting the proposed amendment to the Depositary. 2.A Conference of the Parties may be convened to consider the proposed amendment in accordance with paragraph 3 of Article 31 (Conference of the Parties). Article 34 – Entry into Force 1.This Convention shall enter into force on the first day of the month following the expiration of a period of three calendar months beginning on the date of deposit of the fifth instrument of ratification, acceptance or approval. 2.For each Signatory ratifying, accepting, or approving this Convention after the deposit of the fifth instrument of ratification, acceptance or approval, the Convention shall enter into force on the first day of the month following the expiration of a period of three calendar months beginning on the date of the deposit by such Signatory of its instrument of ratification, acceptance or approval. 2017/18:61 Bilaga 1 Article 35 – Entry into Effect 1.The provisions of this Convention shall have effect in each Contracting Jurisdiction with respect to a Covered Tax Agreement: a)with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next calendar year that begins on or after the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement; and b)with respect to all other taxes levied by that Contracting Jurisdiction, for taxes levied with respect to taxable periods beginning on or after the expiration of a period of six calendar months (or a shorter period, if all Contracting Jurisdictions notify the Depositary that they intend to apply such shorter period) from the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement. 2.Solely for the purpose of its own application of subparagraph a) of paragraph 1 and subparagraph a) of paragraph 5, a Party may choose to substitute “taxable period” for “calendar year”, and shall notify the Solely for the purpose of its own application of subparagraph b) of paragraph 1 and subparagraph b) of paragraph 5, a Party may choose to replace the reference to “taxable periods beginning on or after the expiration of a period” with a reference to “taxable periods beginning on or after 1 January of the next year beginning on or after the expiration of a period”, and shall notify the Depositary accordingly. 4.Notwithstanding the preceding provisions of this Article, Article 16 (Mutual Agreement Procedure) shall have effect with respect to a Covered Tax Agreement for a case presented to the competent authority of a Contracting Jurisdiction on or after the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement, except for cases that were not eligible to be presented as of that date under the Covered Tax Agreement prior to its modification by the Convention, without regard to the taxable period to which the case relates. 5.For a new Covered Tax Agreement resulting from an extension pursuant to paragraph 5 of Article 29 (Notifications) of the list of agreements notified under ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms), the provisions of this Convention shall have effect in each Contracting Jurisdiction: a)with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next calendar year that begins on or after 30 days after the date of the communication by the Depositary of the notification of the extension of the list of agreements; and b)with respect to all other taxes levied by that Contracting Jurisdiction, for taxes levied with respect to taxable periods beginning on or after the expiration of a period of nine calendar months (or a shorter period, if all Contracting Jurisdictions notify the Depositary that they intend to apply such shorter period) from the date of the communication by the Depositary of the notification of the extension of the list of agreements. 6.A Party may reserve the right for paragraph 4 not to apply with respect to its Covered Tax Agreements. 7.a) A Party may reserve the right to replace: i)the references in paragraphs 1 and 4 to “the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement”; and ii)the references in paragraph 5 to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”; with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax iii)the references in subparagraph a) of paragraph 9 of Article 28 (Reservations) to “on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation”; and iv)the reference in subparagraph b) of paragraph 9 of Article 28 (Reservations) to “on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions”; 2017/18:61 Bilaga 1 with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the withdrawal or replacement of the reservation with respect to that specific Covered Tax Agreement”; v)the references in subparagraph a) of paragraph 6 of Article 29 (Notifications) to “on the date of the communication by the Depositary of the additional notification”; and vi)the reference in subparagraph b) of paragraph 6 of Article 29 (Notifications) to “on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions”; with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the additional notification with respect to that specific Covered Tax vii)the references in paragraphs 1 and 2 of Article 36 (Entry into Effect of Part VI) to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax Agreement”; and the reference in paragraph 3 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”; the references in paragraph 4 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the notification of withdrawal of the reservation”, “the date of the communication by the Depositary of the notification of replacement of the reservation” and “the date of the communication by the Depositary of the notification of withdrawal of the objection to the reservation”; and x)the reference in paragraph 5 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the additional notification”; with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of Part VI (Arbitration) with respect to that specific Covered Tax Agreement”. b)A Party making a reservation in accordance with subparagraph a) shall notify the confirmation of the completion of its internal procedures simultaneously to the Depositary and the other Contracting Jurisdiction(s). c)If one or more Contracting Jurisdictions to a Covered Tax Agreement makes a reservation under this paragraph, the date of entry into effect of the provisions of the Convention, of the withdrawal or replacement of a reservation, of an additional notification with respect to that Covered Tax Agreement, or of Part VI (Arbitration) shall be governed by this paragraph for all Contracting Jurisdictions to the Covered Tax Agreement. Article 36 – Entry into Effect of Part VI Notwithstanding paragraph 9 of Article 28 (Reservations), paragraph 6 of Article 29 (Notifications), and paragraphs 1 through 6 of Article 35 (Entry into Effect), with respect to two Contracting Jurisdictions to a Covered Tax Agreement, the provisions of Part VI (Arbitration) shall have effect: with respect to cases presented to the competent authority of a Contracting Jurisdiction (as described in subparagraph a) of paragraph 1 of Article 19 (Mandatory Binding Arbitration)), on or after the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement; and with respect to cases presented to the competent authority of a Contracting Jurisdiction prior to the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement, on the date when both Contracting Jurisdictions have notified the Depositary that they have reached mutual agreement pursuant to paragraph 10 of Article 19 (Mandatory Binding 2017/18:61 Bilaga 1 Arbitration), along with information regarding the date or dates on which such cases shall be considered to have been presented to the competent authority of a Contracting Jurisdiction (as described in subparagraph a) of paragraph 1 of Article 19 (Mandatory Binding Arbitration)) according to the terms of that mutual agreement. 2.A Party may reserve the right for Part VI (Arbitration) to apply to a case presented to the competent authority of a Contracting Jurisdiction prior to the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to that specific case. 3.In the case of a new Covered Tax Agreement resulting from an extension pursuant to paragraph 5 of Article 29 (Notifications) of the list of agreements notified under ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms), the references in paragraphs 1 and 2of this Article to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”. A withdrawal or replacement of a reservation made under paragraph 4 of Article 26 (Compatibility) pursuant to paragraph 9 of Article 28 (Reservations), or the withdrawal of an objection to a reservation made under paragraph 2 of Article 28 (Reservations) which results in the application of Part VI (Arbitration) between two Contracting Jurisdictions to a Covered Tax Agreement, shall have effect according to subparagraphs a) and b) of paragraph 1 of this Article, except that the references to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the notification of withdrawal of the reservation”, “the date of the communication by the Depositary of the notification of replacement of the reservation” or “the date of the communication by the Depositary of the notification of withdrawal of the objection to the reservation”, respectively. An additional notification made pursuant to subparagraph p) of paragraph 1 of Article 29 (Notifications) shall have effect according to subparagraphs a) and b) of paragraph 1, except that the references in paragraphs 1 and 2 of this Article to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the additional notification”. Article 37 - Withdrawal 1.Any Party may, at any time, withdraw from this Convention by means of a notification addressed to the Depositary. 2.Withdrawal pursuant to paragraph 1 shall become effective on the date of receipt of the notification by the Depositary. In cases where this Convention has entered into force with respect to all Contracting Jurisdictions to a Covered Tax Agreement before the date on which a Party’s withdrawal becomes effective, that Covered Tax Agreement shall remain as modified by this Convention. Article 38 – Relation with Protocols 1.This Convention may be supplemented by one or more protocols. 2.In order to become a party to a protocol, a State or jurisdiction must also be a Party to this Convention. 3.A Party to this Convention is not bound by a protocol unless it becomes a party to the protocol in accordance with its provisions. Article 39 – Depositary 1.The Secretary-General of operation and Development shall be the Depositary of this Convention and any protocols pursuant to Article 38 (Relation with Protocols). 2.The Depositary shall notify the Parties and Signatories within one calendar month of: a)any signature pursuant to Article 27 (Signature and Ratification, Acceptance or Approval); b)the deposit of any instrument of ratification, acceptance or approval pursuant to Article 27 (Signature and Ratification, Acceptance or Approval); c)any reservation or withdrawal or replacement of a reservation pursuant to Article 28 (Reservations); d)any notification or additional notification pursuant to Article 29 (Notifications); e)any proposed amendment to this Convention pursuant to Article 33 (Amendment); f)any withdrawal from this Convention pursuant to Article 37 (Withdrawal); and any other communication related to this Convention. 3.The Depositary shall maintain publicly available lists of: a)Covered Tax Agreements; b)reservations made by the Parties; and c)notifications made by the Parties. In witness whereof the undersigned, being duly authorised thereto, have signed this Convention. Done at , the 24th day of , in English and French, both texts being equally authentic, in a single copy which shall be deposited in the archives of . 2017/18:61 Bilaga 2 MULTILATERAL KONVENTION FÖR ATT GENOMFÖRA SKATTEAVTALSRELATERADE ÅTGÄRDER FÖR ATT MOTVERKA SKATTEBASEROSION OCH FLYTTNING AV VINSTER Parterna till denna konvention, som konstaterar att regeringar förlorar väsentliga bolagsskatteintäkter som en följd av aggressiv internationell skatteplanering som syftar till att på konstlad väg flytta vinster till platser med ingen eller låg beskattning, som är medvetna om att skattebaserosion och flyttning av vinster (härefter ”BEPS”) är en angelägen fråga inte enbart för industriländer utan även för tillväxtekonomier och utvecklingsländer, som konstaterar vikten av att säkerställa att vinster beskattas där de väsentliga ekonomiska aktiviteter som generar vinsterna utförs och där värde skapas, som välkomnar det åtgärdspaket som har tagits fram inom ramen för /G20:s BEPS-projekt (härefter ”/G20:s BEPS-paket”), som konstaterar att /G20:s BEPS-paket omfattade skatteavtalsrelaterade åtgärder för att motverka vissa upplägg med hybrida missmatchningar, förhindra avtalsmissbruk och motverka konstlade upplägg för att undvika förekomsten av fast driftställe samt för förbättrad tvistlösning, som är medvetna om behovet av att säkerställa ett snabbt, koordinerat och enhetligt genomförande av de skatteavtalsrelaterade BEPS-åtgärderna i ett multilateralt sammanhang, som konstaterar behovet av att säkerställa att befintliga avtal för undvikande av dubbelbeskattning av inkomst tolkas så att dubbelbeskattning undanröjs beträffande de skatter som omfattas av dessa avtal utan att skapa förutsättningar för icke-beskattning eller minskad skatt genom skatteflykt eller skatteundandragande (däri inbegripet genom s.k. treaty-shopping, som syftar till att personer med hemvist i jurisdiktioner som inte är part till dessa avtal indirekt ska få förmåner enligt avtalen), som är medvetna om behovet av en effektiv mekanism för att genomföra överenskomna ändringar på ett synkroniserat och effektivt sätt genom hela nätet av befintliga avtal för undvikande av dubbelbeskattning av inkomst utan att bilateralt behöva omförhandla varje sådant avtal, har kommit överens om följande: Artikel 1 – Konventionens tillämpningsområde Denna konvention ändrar alla skatteavtal som omfattas enligt artikel 2 punkt 1 a). Artikel 2 – Definitioner 1.I denna konvention har följande uttryck nedan angiven betydelse: a)”Skatteavtal som omfattas” avser ett avtal för undvikande av dubbelbeskattning beträffande skatter på inkomst (oavsett om även andra skatter omfattas eller inte) 1)som är i kraft mellan två eller flera