2013 წლის 6 ნოემბერს ხელმოწერილი „საქართველოს მთავრობასა და შვედეთის მთავრობას შორის შემოსავლებსა და კაპიტალზე ორმაგი დაბეგვრის თავიდან აცილებისა და გადასახადების გადაუხდელობის აღკვეთის შესახებ“
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სხდომაზე განსახილველი პროექტი
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საქართველოს პარლამენტის დადგენილება
🏛️ კომიტეტები
- საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
- დარგობრივი ეკონომიკისა და ეკონომიკური პოლიტიკის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- იურიდიულ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- განათლების, მეცნიერებისა და კულტურის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ჯანმრთელობის დაცვისა და სოციალურ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- სპორტისა და ახალგაზრდულ საქმეთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ევროპასთან ინტეგრაციის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- საგარეო ურთიერთობათა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- რეგიონული პოლიტიკისა და თვითმმართველობის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2014-03-04
ბიუროს ნომერი 150
📜 ტექსტი
საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ
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კონვენცია
CONVENTION BETWEEN
THE GOVERNIqENT OF CEORGIA
AND
THE GOVERNMENT OF SWEDEN
FOR THE AYOIDANCE OF DOUBI,E TAXATION AND
THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES
ON INCOTIIE AND ON CAPITAL
The Covernment ol Ceorgra and rhe Covernment of Sweden, desiring to conclude a
Convention lor the avoidance of double taxation and the prevention of fiscal
evasion wrfh respecr ro laxes on income and on capital,
have agreed as ibllowsl
.lrticle 1
Persons covered
1. 'lhjs Conventlon shall apply to persons who are resicients of one or both of
!hc Contrac!irts Stare$.
2. ln the case ofan item of income derived by or through e person thar is tiscally
transparen! undcr lhe laws of either Contrafiing Srare, such item shall be
considered ro be derived by a resident of a State ro rhe extent rhat the item is
treated for the purposes of the taxation law of such Stare as the income of a
resident.
A.ticle 2
Taxes coyered
1. This Convenrion shall apply to taxes on income and on capiral imposed on
behalf of
. Contractint Srate or of its political subdivisions or local authorities,
rrrespeclive ofthe manner in which they are levied_
2 There shall be regarded as taxes on income and on capital all laxes imposed
on total income, on total capital, or on elements of income or of capital, including
t;rxcs on gains lrom the alicnarron of movable or ilnlltovable property, as well as
tJxes on captral appreciation.
3. The taxes ro which the Convention shall apply are:
a) in Ceorgta:
(i) prolir raxj
(
ii) incorne tax, end
(iii) propcrty tax
[hercrnrlter reterred ro as "Georgrxn tax")i
b) in Sweden:
[i) the nationalrncome tax (den statliga inkomstskatten);
01.) the !vrrhhololnt tax on drvrdcnds (kupongskatlenr;
(iii) rhe income tax on non.resldenls (den sarskilda inkomslskatten fdr
utomlands bosatta);
(iv) the income tax on non-resideni artisies and athletes (den sarskilda
inkomstskatten fdr utomlands bosatta arrrsEr m.fl );
(v) the municipal income tax (den kommunala inkomstskattenJ, and
[vi) the nct wealth tax (den statliBa fbrmd8enhetsskatten)
(hereinaher referred to as "Swedish tax")
+ The Convenrion shall apply also ro any identrcal or subsranrlally similar raxes
that are imposed after rhe da[e ofsitnilture ofrhe Convention in addltion to, or in
place ol the laxes referred to in paraSraph 3 'Ihe competent authorities of the
Contracting States shall notiry each other of any significant chan8es that have been
nrade in their taxaton laws.
Article 3
General deainitions
L For the purposes ofrhts Convention, unless the contcxt otherwise requires:
a) the rerm "Georgia" means the tcrrirory defined by Georgian lcgislarion,
including land rerntory, lts subsoil and the air space above rt, internal waters and
tcrntorial sea, the sea bed, is sub-soil and rhe air space above them, in respect of
!vhrch Georgia exercises soveretgnty, as wellas the conLiguous zone,lhe exclusive
economic zone and contrnenral shelt rdjacenr ro its territorial sea, tn respect ol
which Ceorgia may e:(ercrsc rrs soverelgn rrghts.rnd/or iunsdl ton ln rccorddnce
rvrth rhe inrernarional law;
b) the rerm "Sweden" means the Kingdom ot Sweden ilnd, whcn used in a
geographical sense, includes rhe nafional territory, rhe territo al sea olsweden as
well as olher maritime areas over whtch Sweden ln ,rccordance with internatronal
Iaw exercrses sovereign nghrs or iurrsdictlon;
c) the terms "a Contracting State" and'the other Contrachng State" mean
Georgia or Sweden, as the contexr requires;
d) the term "person" includes an individual, a company and any orher body ol
PersonSj
e) the term "company" means any body corporate or any entity that is treated
as a body corporare for tax purposes;
l) the rerm "enrerpnse" applies to rhe carrying on ofany businessj
g) the lernrs "cnferpflse ol a Contracfrng Sfate" and 'enrerprise ol the other
Contractint Sta!e" rnean respectively an enterpnse caaried on by a residenr of a
Conlracting State and an enterprise carried on by a resident of the ofher
Contracting Sraie;
h) the term "internahonal rra ic" means any rransport by a ship or aircraft
opcrated by an enterprise of a Contracting Stare, except when the ship or aircratt
is operated solely berween places in the other Contracting Stare;
r) the term "national", in relarron to a Conlractihg State, lneans:
Ii) any individual possessing the narionaliW or citizenship of rhat
ContractinB State, and
(ii) any legal person, partnership or association deriving tts status as such ftom
rhe laws rn force in thaf Contracting Siire:
j) rhe tcrm "comperent authority" means:
Ir) ln Ceorgla: the Ministrv of Finance or tts rurhorised rcpresenta0ve;
fiil in Sweden: the Minister ol Finance, hrs aurhorized representative or the
authonty which is designated as a competent authority tbr the purposes of this
Conventionj
k) the term "business" includes the perfbrmance ol prolessional seryices and ol
other activifies of an independenr chxrircrer,
2. As regards the applicaron of the Convenrion at any rime by a Contracnng
Stare, any term not defined therein shall, unlcss the context otherwlse requires,
have rhe meanin8 that rl has ar rha! trme under rhe law oi thai Stare tbr fhe
purposes of the taxes to which ihe Convention applies, any meanrng under the
rpplicable tax laws ofthat Stare prevailint over a meanint Biven ro rhe !erm under
other laws of that Sla!e.
Article 4
Resldent
1. For the purposes of this Convention, the term "resident of a Contracring
State" means any person who, under the laws of that stare, is liable to tax therern
by reason ofhis domicile residence, place ofmanagement or any other criterion ol
a similar nature, and also includes rhar Sfate and any governmental body or
agency, political subdivision or local authority thereoi This term, however, does
not rnclude any person who rs liable to rax rn lhat Stale in respect only ol income
from sources in that State or capital situared rherein.
2 Where by reason of rhe provisions of pdragraph I an lndividual is a lesident
ofboth Con rra cti ng Statcs, rhen his status shall be determined as followsi
a) he shall be deemed to be a resident only o[ rhe state in which he hes a
permanent home available to him: if he has a permanen! home available to him in
both States, he shall be deemed to bc a resident only of the Stare with which his
personal and economic relations are closer (cenrre of vi!al interests);
b) if the State in which he his his ccntre ot vital inrercsrs cilnnot be dcrermined,
or if he has not ir perminent home ivitlable to hrm tn crther St.rte. he shall be
de€med fo be a residenl only of the Stale rn which he has an habitual abode;
c) if he has an habrtual abode in both States or in neither of them, he shall be
deemed to be a resident only ofLhe Stare ofwhich he is a nattonal;
d) u he rs a natlonal ol both states or ol net(her ol them, e competen!
authorities ofthe Contracfing Srates shall senle the question by murual agreemenL
3. Where by reason of rhe provisions of paragraph 1 a person other rhan an
individual is a residenr of both Contracdng Stares, the competent authonties ofthe
ContractinB States shallendeavour to settle the question by mutualagreement.
Artlcle 5
Permanent establlshment
l. For the purposes of this Convenhon, the term "permanent establishment''
means a fixed place oI business lhrough which the business of an enterprise is
wholly or partly carried on,
2 The term 'pcrmanent establishment" includes especially:
u)a place of managemen!;
b) a branch;
c) an ofhce;
d) a factory;
e) a workshop, and
0 a mine, an oil or gas well, a quarrv or any olher place of exrracrion of natural
3. A building site or consrructron, ,ssembly or installation project or
supervisory activities rn connection therewi!h aonstitules J permanent
cstJblishment only if it lasls nrore than twelve nronths.
4 Nohl,ithstanding the preceding provisions of this Article, the term
'permanent establishment- Shall be deemed not to tnclude:
al the use of facllities solely lor the purpose of stora8e, drsplay or delivery of
goods or merchandise belonging Lo the enlerprise;
b) the maintenance of a stock of goods or merchandise belonging ro the
en terprise so lely for the purpose ofstorate,displayor delivery;
c) the mainlenance of a srock of toods or merchandise belonging to the
enterprise solely lbr the purpose ol processinE by another enterpflsej
d) the maintenance o[ a f]xed place ol business solely tbr the purpose of
purchasrngSoodsor merchandise oroIcolleclinginlormarion, for the enterprise;
e) the maintenance of a 6xed place of business solely for the purpose of
carryint on, for the enferprise, any other aclivity of a preparatory or auxiliary
characteri
lJ an installarion protect carned on by an enterprise of a Contractint Stafe rn
the other Contracting State in connection wirh delivery of machinery or equipment
by that enterprise;
g) the main(enance of a fixed place of buslness solely tbr any combination of
actrvitres nenrioned rn subparagraphs a) to 0, provided rhat rhe overall acrivity of
the fixed place of busincss resul!int from this conrbination is of a preparatory or
auxiliary character.
5. Norwi$standrng the provisions o[ paragraphs 1 and 2, where a person -
other than an atent of an indcpendent status to whonr paragraph 6 dpplies - is
actrng on behalfolan enterprise and has. and habitually exercises, in a Cohtrncting
State an authority to conclude contra(s ln lhe nrme of the entcrprise, rhat
enterp se shall be deemed ro have a permanent establishment jn rhat state in
respect of any aclivities which fhat person undertakes [or the enterprise, un]ess
the activrties of such person are lrmrted to those mentioned rn paragraph 4 lvhich.
rI erercrsed fhrough a hxed place of busrncss, \vould not make rhis llxed placc ol
business a permanent establishment under rhe provrsrons of that paragraph.
6 An enterprise shall not be deemed to have a permanent eslablishment in a
Conrracrlng Srate merely because it carnes on buslness rn that State throu8h a
broker, general commrssion agent or any other agent of an independent sratus,
provided that such persons are actrng in the ordrnary course of rheir business.
7 lhe facl rhat a company which rs a resident of a Contracong State conrols or
rs controlled by a conrpany which is a resident of rhe olher Contractint Sfare, or
which carries on business in that other State (whether through a permanent
esrablishment or otherwise), shall not of ilself constirure either company a
permanent establishment of the other.
Artlclc 6
Income from immovable property
1 lncome denved by a residenf of a Contracting State from immovable
property (includin8 income from agriculture or forestry) siruated in the olher
Contracting State may be raxed in rhat other State.
2 The term tmmovable properry" shall have rhe meantng whlch it has under
the law oI the Contracting Statc rn which the properry in question is situarcd. The
lerm shall rn any case include propcrty accessory ro immovable properly,
liv€stock and equtpment used tn agnculrure and tb.estry, riBhrs to which the
provisions of general law rcspecring landed property apply, buildings, usufruct oI
irnmovable property and 11ghts ro v:l ible or Ilxed I)aymen!s as consideralion tor
thc working of, or the flght ro tvork. mrnerai deposits, sources dnd other natural
resources; ships, boats and aircraft sh,lll not b€ r€garded as rmmovable property.
3. The provisions of paragraph 1 shall apply ro income derived from the direcr
use, lettrn& or use ln any other form oI rmmovable property.
.l The provisions ol paragraphs I nd 3 shall also apply ro lhe income from
immovable property of an enterprise.
n rdcle 7
Buslness profits
1. The profits ofan enrerprise oIa ConLractngStare
shallbe raxable only in thar
Srate unless the enterprise carries on busincss in rhe orher Contracting State
throuth a permanent establishment situated thcrein lI rhe enterprise carrics on
busrness as atoresaid, the prolits of the enrerprise may be raxed in the other State
buf only so much ofthem as is aftributable to that permanent establishment.
2. Subject ro rhe provisions of i;iaBraph J. where an enrerprise of a
Contracting State caffies on business tn lhe othcr Contracting State through a
permanent establishment sjtuated therein, (here shell in each Contracting State be
atrributed ro thar permanent esrablishment the profits which lt might be expected
to make if it were a disitnct and separate enrerprise engaged in rhe same or
similar activities under fhe same or stmilar condihons and dealing wholly
rndependendy Lvtth rhe enterprise of which it is a permanent establishment.
3 ln dercrmining lhe protils ol n permanent es(ablishment, thcre shall be
rllowed Js deducoons expenses \vhich are rncurred for the parposes ol rhe
business of the permanent esrablishmeni, includinfl executive and Beneral
administrahve expenses so incurred, whether in the State in which rhe permanent
establishment is situated or elsewhere,
,1. No profits shall be attribuled to a permanent establishment by reason of the
ftere purchase by that permanent establishment of goods or merchandrse for the
enterprise,
5. for the purposes o[ rhe preceding paragraphs, the prohrs to be anributed ro
the permanent esrablishmenr shall be determined by the same method year by
year unless rhere rs good and sufficient reason to the contrary.
5 Where profits include items of income which are dealt rvith separately in
other Articles of this Convention, then the provisions of those Articles shall not be
affected bythe provrsions ofrhis Artl(le
Article 8
ShippinE and air transport
1 Profits of an enterprise of a Contracttng State from the operation of ships or
,rircrait in rnrernational tramc shall b€ !axable only in that State
2. With respect to protits derived by the air transport consortium Scandinavian
Arrlines System (SAS) the provisions of paragraph I shall apply only ro such parr
ot the profirs as corresponds to rhe participaton held in that consortium by SAS
Sverige At , the Swedish parrner ot SAS.
3 l'he provrsrons of paragraph 1 shall also Jpply ro protits fiom
participation in a pool. a Jornt buslness or an rnternational operating agency.
Artlcle 9
Associated enterprises
1.. Where
a) an enlerprise oI a Contracting State participates directly or indirectly in rhe
management, control or capilal ofan enrerprise of the other Contracring State, or
b) the same persons participate drrectly or indirectly rn rhe management,
conlrol or capital of Jn enterprise of a Contractint State and an enterprise of the
other Contracting Srate,
and in eirher case condiirons are made or imposed between the two enterprrses
in their commercial or financral relatrons whr(h differ trom those which would be
made between rndependen! enlerpflses, rhen any pronts which would, but for
thosc conditions, hage accrued ro one of the enterprises, but, by reason of rhose
conditions, have not so accrued. may be included in the profits of that enterprise
and taxed accordingly.
2, Where a Contracting State includes in the protits of an enterprise of thar Srate
- and taxes accordingly - profits on rvhich an enterprise of the other Contracting
Stale has been charged to lax in that other State ind rhe protits so included are
profits whtch would have accrued to rhe enterpnse ot rhe tirsr-mentloned State rF
lhe condllions made between lhe rwo enterposes hrd been those which would
have been made between independent enterprises, then rhat orher State shall
make dn appropnare adiustment to rhe amount of the tax charged therein on those
profits ln delermining such adjusiment, due legard shall be had t0 the orher
rl
provrsrons oi thls conventlon and !he compelent ruthorlties of the contracrlnB
Srates shall if necessery consuit each orher.
Articlc 10
Dlvldends
1 Dividends paid by a company whlch is a resldent of a Contractlng Srate to a
resident ofthe other Contractlng Stare may be taxed in thal orher Stale'
2. However, such dividends may also be taxed ln the Contracting Stare of
which
the company payrng the dividends is a residenr and according to the laws of that
State, bur if rhe beneficial owner of the dlvidends is a resident of rhe orher
Contracting Staie, the tax so charged shall not exceed:
a) 0 per cent ol the gross amount o[ rhe dividends lf the beneficial owner is a
company (other than a partnership) which holds at lcast 10 percent ofthe capital
or the votrng power of the company paying the divldends;
b) 10 percent olrhe gross amountolthe dividends in allother cases.
This paragraph shall not affed the hxahon of lhe comPany ln resPect of lhe
pro,iis out of whrch the dividends are pard
3. The term "dividends" as tlsed in this Article means income from shares or
other flghts, not being dcbt-claims, paraicipalint in profits, as well as income from
othcr corporate rrthts which is subjeficd to thc sumc taxation tleatmenl as
rncome from shares by the laws of the State of which the company making the
distnbu0on is a resident.
4 The provrsions of paragraphs I Jnd 2 shatl nor apply ll thc beneticial
of the dividends, belng a reslden! of a Contracting
owner
State' cnrries on business in lhe
paylng the dividends is a resident
other ContractinE State of which the company
and the holding in respect of
rhrouSh a permaneot establishment situared therein
with such permanent
which the dividends are pard is etlectively connected
7 challJpply
establrshment. ln such casc rhe Provi5iont of Artclc
5. Where a company which is a rrsident ofa
CollLracrrng State derives profits or
income from (he other Contracting State, rhat other
on the dividends paid by the company, except
state may not impose any tax
insofar as such dlvidends are paid to
a resident of that other State or insolir as the
holding in respect ol which the
drvidends are pard Is effectively connecled with
a permanent establishment
situatedinihatotherStatenorsubiec!rhecompany'sundlstributedprofitstoa
dividends pard or dre
tax on the comPany's undistributed profits, even if lhe
prolirs or income arising in such
undistributed proilts consrst wholly or parrly ol
other Srate.
Anicle 11
lnterest
1. lnterest al ising in a Conrracting Stare and benellcrally
owned by a resident ol
rhe other Conh'scting Slate shall be taxable only in that other State
2 lhe term 'in(eresf as used in lhis Arhcle means income liom debt'claims o[
every kind, whether or nor secured by mortgage and whether or not
carryin8 a
right lo pariicipate in the debtor's profits, and in particular, income from
Bovernmenr securrties alld income from bonds
or debentures, including premiun]s
ilnd prizes rttachrnt to such securltles, bonds or debentures Penalry charBcs tbr
late pryl1rent shall not be regarded as rnteresi lor rhc purpose ot this r\rtlcle
3 The provisions of paraBraph 1 shall not apply if the benelicial owner o[ the
interest, being a resident of a Contracting State, carries on buslness in the other
Contracrlnt S!dte iIl which the intercit ariscs tlrough o permancnt ostablishment
sr ated therern and rhe debt-claim in respect of which rhe interest is paid is
etrectively connected with such permanent establishmenl ln such case the
provisions of Article 7 shall apply.
4. lvhere, by reason of a specral relattonship between the payer and the
beneficial owner or between both of them and some other pcrson, the amount ol
the inrerest, havint regard to the debt_claim for which it is paid, exceeds the
amount which would have been agreed upon by the payer and the beneficial
owner rn rhe absence of such relaLionship, the provrsions of this Article shall apply
only to the last.mentioned amount. ln such case, the excess par! of the payments
shall remain taxable according to the laws of each Contracting State, due retard
beinghad to the orher provisions ofthisConvention,
Artlcl€ 12
Royaltles
1. Royalries alising in a Contracting State and beneficially owned by a resident
of lhe olher' Contractlng Srare shall be taxable only in rhat other Srare.
2 The term "royalties" as used ln rhis Article means payments of any kind
recerved as a considerahon for lhe use oi or the right ro use, any copyright ol
or
literary, arllstic or sclenrlfic rvork includin8 clnematotraph tillns and lilms
lapes tor radio or relcvlslon l)roadcasllllg any pdrent, rrade mark, desltn or model,
ptan, Secret formula or process, or tor intbrmauon concerning industrial,
commercial or sctentilic exPerience
3. Ihe provtsrons ol pa.atraph I shall nor apPly if lhe bcnclicial owner o[ th'
roya[res, being a resident oI a ConiractlnS State, carrles on buslness in the orher
Conrractlng State in which the royalties arise through a Permanent establishment
th€rein and tle ri8ht or property in respect of which the royalties are
situated
paid is effeclively connec(ed with such permanent eslablishmenL In such case the
provisrons ol Arricle 7 shall apply.
4. Where, by reason of a special relationship between ihe payer and the
of
beneficial owner or beMeen both of rhem and some other person, the amount
Ihe royalties, having reBard to the use, right or information for which they
paid, exceeds the amount which would have been agreed upon by the payer and
are
the bcneficial owner in the abscnce of such relationship, the provisions of this
Article shall apply only to rhe last-mentioned amounr. In such case, the excess Part
of the payments shall remain taxable according ro the laws of each Conrracling
Staie, due regard being had to the orher provisions ofthis Convention
Artlcle 13
CaPilal sains
1. oarns derived by a resident of a Conlractint State from the alienarion of
immovable propeny reterred ro rn Article 5 and srtuared in lhe other Contracting
Srate may be taxed in rhat orher State.
2. Cains from the Jlienirhon oi movJble property tormtng part ul the business
property ol a permanenr establishment whlch an enterpnse oF a Conlracting State
has in rhe olher Conlracling state, includlng such galns lrom the aliena!ion of such
n permanent establishrhent (alone or with the whola €nterprise), may be taxed in
that orhir'State
3. Gains derived by a resident of a Contracting State liom rhe alienauon
of ships
or aircraft operated in tnlernational rralfic or movable properry pertaining to the
operation ot such ships or aircraft, shall be laxable only in that Stare'
With respect to gains derived by the air transporr consortium Scandinavian
Airlines System (SASJ, the provisions of this paragraph shall apply only to such
part ot thc tains as corresPonds to thc participation held in that consortium by
SAS Sverige AB, the Swedish partner ofSAS.
4. Gains derived by a residenr of a Contracting State from the all'nation of
shares deriving more than 50 per cent of their value directly or indirectly from
immovable property siiuated in the other Contracting State may be taxed in rhat
other State.
5. Gains from the alienation of any property olher lhan that ref'erred to in
paragraphs 1 2, 3 and 4, shall be taxable only in the Contracting State ot which the
alienator rs a resident.
6. Notwi!hstanding the provisions ol paragraph 5, gains from the alienation of
any property denved by an individual lvho has been a residenr of a Contractint
State and who has become a resident oI the other Conrracting State, may be taxed
ln the first-mentioned State if the alienation of the properry occurs at any time
durint lhe !ert years next followrnt the d.te on which the individual has ccased to
be a resident ot the firsi-mentoned State
i.r
Article 14
lncome from employment
l. Subiect to the provislons ofArticles 15, 17 and 18' salaries' wa8es and other
in r€spect ol an
simllar remunerarion derived by a resldent of a ContrJcting State
is exerclsed
employment shall be taxable only in that State unless the employment
ir the other Contractint Stare lf the employment is so exerclsed' such
remuneration as is derived thereliom may be faxed in thar other State'
2. Notwithslanding the provisions of paragraph 1, remunerarion
derlved by a
resrdent ofa Contracting State in respec! ofan employment exercised in
the other
Contracting State shall be taxable only in lhe first-menttoned State if:
.r) rhe reciPient ls present in the other State tor a period or periods not
exceedinS in the agtregale 183 days in any twelve month
period commencing or
endlng in the fiscal year concerned, and
b) the remuneralion is paid by, or on behalf ol an employer who rs nor
a
resident oIthe other State, and
c) the remuneration is not borne by a permanent establishment which the
employer has in the other Srate
3 Norwilhstandrng the prccedinB provisions of this Article, remunerailon
derived in respcct of an employment exerctsed aboard a shlp or aircraft operated
in international trafllc by an enterprise of a Contracting State may be taxed in that
State. Wherc a resident of Sweden derives remuneration in respect of an
employment exercised aboard an aircraft operated ln international traffic by the
air rransport consortium Scandinavian Airlines System [SAS), such remuneration
shall be taxable only in Sweden.
Artl.le 15
Directors' fees
Directors tees and other similar payments derived by a resldent oi I
Lontractlng 5tate rn hls capaclry Js tIrrcrrrber uf Lhe Lo"'J 'f Jircctors of I
company which ls a resident of the other Contracring Slate may be taxed
in ihat
otherState.
Artlcle 16
Artistes and sPortsmen
1. Nolwrthstandin8 the provislons of Articles 7 and 14, income derived
resident of a Contractin8 State as an artlste, such as a theatre, motion
by a
picture'
radio or television artlste, or a muslcian, or as a sportsman, from his personal
acttvrtres as such exercised ln the oaher contracring srate, may be tared in rhar
orher State.
2 Where income ln respect of personal activities exerclsed by an artlste or a
sportsman in his capacity as such accrues not ro the artlste or sportsman himself
but ro another person, thar income may, notwithstanding the provisions ofArticles
7 and 14, be taxed in the Contracting Slate in which the activities ofthe artiste or
sportsman are exercised
3 The provtsrons of parigraphs I and 2 shall nor aPply lo lncume derived from
afiivitres exercrsed in a Conlracting Statc by an artiste or a sportsman ifthe visil to
lhat Srate rs wholly supported by publtc funds of lhe other Contracting Stale. In
such case, lhe income shall be taxable only in lhe Contracting State ln whlch the
artrste or Sportsman is a residenr.
Ardcle 17
Pensions, annuities and similar payments
1. Pensions and other similar rcmuneration, drsbursements u der lhe Social
Securty leSislation and annulties arising in a Conlracting Statc and paid ro a
resident of rhe other Contracting State may be raxed in the firsFmenlioned
ContractinS Srate
2. The term annuit)/ meani a staled sum payable periodically
at stated times
during life or during a sPecified or ascrrtainable period o[ time under an
obligation ro make the payments ln return for adequate and full consideration in
money or money's worth.
Atticle 18
Govemment sewice
1. a) Salanes, wages and other similar remunerarion, other than a pension,
paid by a ContracrinE Stare or a political subdlvision or a local authoriry thereof to
an indlvidual in respect of services rendered ro that State or subdivision or
aurhority shall be taxable only in that State.
b) However, such salaries, wages and other similar remuneration shall be
taxable only in the other Contracting Slate ifthe servlces are rendcred ir rhar Slale
and rhe lndlvldual is a residentof!hat StaIe who:
(i) is a nationalofihatStare;or
Iii) did not become a resident ol that State solely ior the purpose ol
rendering (he services.
2 The provlslons of /\rticles 14, 15 3nd 16 shall rPply to rcmunerition in
carried on by a
respecr of servlces rendered in connectlon wtth a business
Contracting Sta!e or a political subdivislon or a local authority thereol
Artlcle 19
Students
l. Payments which a student or buslness apprentice who is or was immediately
State and
before visiting a ConEactlng State a resident of the other Contracting
purpose of his education
who rs present in the first'mentioned State solely [or the
educaiion or traininEshall
or training receives ior the purpose ofhis maintenance'
sources outside
nor be taxed in that State, provided that such payments arise from
thar State.
z ln respe ot Srants, scholarshtp5 alld remunerarion from employment nol
covered by paragraph 1, a studenl or business aPprenrice described
in paragraph
1 shall. in addition, be entitled during such educalion or fraining to the same
exemptions, reliefs or reduchons in rcspec! of taxes available to residents of the
Stat€ which he is visiting provlded thar rhe sludenl or business aPprentice
remains in that State fora period ofmore than six months'
Artlcle 20
Olher illcome
1 ltems of income o[ a resident o, a Contrachng State, wherever arlslng, not
dealt with rn rhe foregoing Articles ol this Convenrion shall be raxable only in that
Srate.
:0
ol paragriph 1 shall not apply to lncome orher than lncome
lrom immovable property as defined in paragraph 2 of Article 6, lf the recipient of
.1. The provisions
such income, being a resident of a Contractin8 Shte, carries on business in thc
oLher Contracnng State through a permanent establishmenr situaied thereln and
the flght or properry ln rcspect ol r/hl(h thc irrLotrr€ i: paiJ is ctfcctivcly
connected !!ith such pcrmanent establishment ln such case the provisions of
Article 7 shall apply.
Article Z1
1. Capiral represenrcd by immovabie properry referred to in Article 5, owned by
a resident of a ContractinE State and slruared in the olher Contracling Slale, may
be taxed in that other 5tate.
2 Capital represented by movable property forming pan of the buslness
property of a permanent establishment which an enterprisc of a contracring state
has in the other Contraciing Srate may be taxed in that olher State
3. Capilalrepresented by ships and aircraft operated in irlternational traffic by
an enterprise of a Contrachng State and by movable property pertaining ro the
operarion ofsuch shipsand aircralt, shall be iaxable only in thatState.
Wirh respect to capital own€d by tie atr transport consortium Scandinavian
Airlines System [SAS), the provisions of this paragraph shall apply only ro such
part of the capital as corresponds to !he parricipation held in dtat consorlium by
SAS Sverige AB, the Swedish partner ofSAS.
l
4. All orher elcmcnts ot caDltal o[ a resldent ot J Conlracting State shall
be
tJxable only in rhat Statc
5, Ii pr.llsuant to Para8raPh 4 of this Article, the right to tax
capital held by aD
individual who is resident ofa Conrracting State, is vested only in lhat Stare'
cJprral rnay be taxed ln the other Con(rdtllnB State. *hcre the nct capltil is not
such
subject to a Beneral tax on net capital according !o the lrws of the
tlrst_mentioned
State.
Artlcle 22
Ellmlhation of double taxation
1 a) Where a resident of Georgia derives lncome or owns capital which' ln
accordanc€ with the provisions of this Conventlon, may be taxed in Sweden'
Ceorgla shallallow:
(i) as a deduction from rhc tax on the lncome of that residenr, an amount equal
to the income tax Paid in Sweden;
(ii) as a deduction from the tax on the capital ol that resident, an amount equal
ro thc capital rax Paid in Sweden.
Such deduction in either case shall not, however, exceed fhe sums of the tax
whrch ivould have been accrued accordin8 !o the rules and rates on this lncome
and capital effective in oeorgia.
b) where in accordance with any provision of the Convention incomc dertved
or caprtal orvned by a resident of a 0eorgia ls exempt from tax ln Ceorgia, Ceorgia
may nevertheless, rn calculating the .lmount of tax on fhe remaining income or
capital ot such residcnt, take inro accourl! the exempted lncome or crPital,
2 ln rhe case of Sweden, double taxation shall be avoided as follows:
al where a resident oI Sweden derives income \,/hrch under the laws ol Georgia
ind rn .rccordance wrth the provisions oi this Convention may be isxed in Ceorgia,
Srveden shall allow - subiect lo rhe provrsions of the latts ot Sweden concernlnB
credit for foreign lcx (as rt may be amended from timc to time wlthour changlng
the general pnnciple hereol) - as a deduction iiom ihc tax on such income, an
amount equal to rhe GeorSlan rax pald ln respect ol such lncome
b) Where a resident of Sweden derives lncome which, ln accordance wlth the
provisions ofthis Conventlon, shall be laxable only in CeorSia, Sweden may, when
determining the graduated rate of Swedish ta& take into accounl the income
which shall be taxable only in Georgia.
c) Notwithstandin8 the prousrons of subparagraph a) of this paragraph,
dividends paid by a compan:,/ which is a resident ofCeorgia to a company which is
a residentofSwedenshall be exemptfrom Swedish tax accordingto the provisions
of Swedlsh law governing Lhe exemption of lax on dividends paid to Swedish
companics by companies abroad
d) Where a resident of Sweden owns capital which, in accordance with the
provrsrons of this Convention, mJy be tax€d in Ceortia, Sweden shall allow as a
deduchon from lhe iar on the capital of that residen( an amount equal to tle
capltal rax paid in Ceorgta. Such deduction shall not, however, exceed that part of
the Swedish capital tax, as computed before rhe deduction is given, which is
arlnbu!able ro the caprtal which may be (axed in Georgia.
Artlcle 23
Non-discrimination
1. Nationals ol a Contracting Stare shall not be sub,ected in the other
Contracting State to any raxation or any requirement connected therewith, which
is olher or more burdensome than fhe taxation and connected requirements to
rvhich nationals of that olher State in the same circumstances are or may be
subiected. lhis provision shall, notwiths(anding the provrslons ol Article 1' also
apply to persons who are not residents ot one or bo!h ol the ContractinB StJles
2. The taxation on J permanent establishment lvhich an enrerprise of a
Conlracting state has in the other Contmctlng State shall not be less tavourably
levied in lhar other Stare lhan lhe raxatlon lcvied on entcrPriscs of lhat otherStato
carrylnt on the same act,vities. This Provision shall nor be construed as obliging a
Contractint State to grant to residents of !he other ConrractinB State any personal
allowances, reliefs and reductions lbr taxation purposes on account of civil status
or lamily responsibilities which it grants to irs own residents
3. Except where the Provisions of paragraph 1 of Article 9, paragraph 4 of
Ariicle 11, or paragraph 4 of Article 12, apply, interest, royalries and olher
drsbursements paid by an enterprlse of a Conlraclint Stale ro a resident of the
other Contractint State shall, for the purPose ofdeiermining the taxable profi!s of
such enlerprise, be deductibte under the same conditions as if they had been
pald
to a resrdent of the first-mentioned Sfate similarly,anydebtsofanenterpriseofa
Contracnng State to a resident ofthe oiher Contracting State shall, for rhe purpose
of determinin8 the taxable capiral of such enterprise, be deducrlble under rhe
same conditions as ifthey had been contracted to a resident of the first'mentioned
State.
4. Enterprises of a Contracting State, rhe capital of which is wholly or Parlly
owned or controlled, directly or indirectly. by one or more residents of rhe olher
Conrracting State, shall not be subiected in rhe first'mentioned State t0 any
bxarion or any requirement connected rierewith which is other or more
burdensome lhan rhe taxation and connected requirements to which other similar
enrerprises o I the li rst-mention ed State are or may be subjected,
5 The provisrons of this Arlicle shall, norwi(hstandtng the provlslons ofArhcle
2, apply to taxes ofevery kind and description
Artlcle 24
Mutual aEreernEnt ProcedurG
1. Where a person considers that the actlons of one or both of the Conrracting
States result or wlll result for him ln taxarion not in uccordance with lhe
provisions of thrs Conventlon, he may, irrespective of the remedies provided by
the domestlc law of those Siates, present his case to the competent authority of the
Contraclin8 State of which he is a residcnt or, if his case comes under paragraph 1
of Article 23, to that of the contracting Slate of rvhich he is a national. The case
must be presented within three years from the first notificacaon of the action
resulting in taxation not in accordance witl the provlsions ofthe Conven[ion.
2 The competenl authoaity shall endeavour, lf the obiection aPPears to lt lo be
jusirned and if it rs not itselfable !o arrlve at a salisfactory solution, to resolve the
case by mutual agreement with the competent authority of the orher ContractinS
Statg wrth a view to lhe avoidance oftaxahon which is not in accordance with the
Convention. Any agreemeDt reached shall be impleDented notwithstandlng any
time limits in the domestic law of the Con rracting States
J lhe competent authorities ot the Conrracting States shall endeavour ro
resolve by mutual agreement any dilficulties or doubts arisint as to $e
lnterpretatron or npplication oIthe convention, They may also consult rogether for
the e)imination of double taxation in cases not provided for rn thc Conventron.
.l The competent authorlries of rhe Conractrng States may communlcate wilh
cach other direcfly for the purpose ol reachint an rtreemcnr rn the sense of the
preceding paragraphs
Artlcle 25
Exchante of lnformatlon
l. The compereni authorities of the Contractint States shall exchange such
information as is loreseeably relevant for carrying out the provisions of this
convenron or to the administration or enforcemenr of the domestic laws
concernint taxes of every kind rnd description imposed on behall of the
ds
Contracting States, or of their political subdivisions or local authorihes, lnsolar
the taxaLion thereunder ls not contrary to the Conveniion The exchange of
informalion ls no! restrictcd by Articles 1 and 2
2. Any in[ormation received under paragraph 1 by a Contracting Stare shall be
treated as secrct in the same manner as inFormatlon obtained under the domestlc
lalvs of that Slate and shall be disclosed only to persons or authorities [includinS
courts and admlrllstrative bodles) concemed r /ith the assessment or collection oi
the enforcemenr or proseculion in respect ol the determination of appeals in
relarion lo rhe taxes referred to in paragraph 1, or the oversight ofthe above Such
persons or authoflti€s shall use the informarion only tor such purposes fhey nlay
disclose rhe inlormatron rn public cour! ProceedinBs or in iudicial decisions
3 ln no case shall the provlsions of paragraphs 1 and 2 be consrrued so as ro
rmpose on a Contracting Stale the obliSarion:
a) to carry out sdminrstrative measures at variance with the laws rnd
Jdmrnistrative practrce of that oI ofthe olher Contrachng State;
bl ro supply informatron lvhich is not obtainable under lhe laws or in the
normal course of the adminrstration of that or of ihe other Contracring State;
:o
c) to supply intormirtion whlch lvotllil Lllsclose anv tr3de, buslness, industriol,
commerclal or protessional secref or trade process, or lnlbrmation, the disclosurc
ofwhich would be contrary to publlc policy (ordre public).
4. lf information is requested by a Contracting State ln accordance witi rhis
Article, the orher CoItractint State shall use lrs inlormaLion gathering mcasures to
obtain the requested intbrmation, even though that orher Slaie may nor need such
rnformaiion for its own tax purposes. The oblitation conrained in the precedint
sentence is subiect to the limitetions ot paragraph 3 but ln no case shall such
limitatlons be construed to permi! a Conarading State to decline to supply
inlbrmation solely because it has no domestic tnrerest ln sLlch informatlon'
5. In no case shall the Provislons ol pa.agraph 3 be construed to permit a
contlactint Slate to decline lo supPly inlbrmation solely because the informatlon
is held by a bank, olher financial instlrurion, nominee or person afiing ln an
agency or a liduciary capacity or because it relates to ownershiP interests in a
person.
Article 26
Limitatlons of benellts
Notwrthsrandint any other provisions of this Conventton, where
a) a company lhat rs a resident of a Con[acting SLate derives its income
primarily [rom other States
Ii) from activiues such as bankin& shippin& financing or insurance or
(iiJ from being the headquarters, co-ordrnaoon cenrre or similar entity pro'
vidrnt admrnrstralive services or other support to n group of companies which
carry on business primarily in olher States; and
b) such income would be ra signrhcantly lower t.lx un(ler the lalvs of that State
than rncome liom srmtlar activities carrled out wlthin that State or liom beint rhe
headquarters, co-ordina(ion centre or simtlar entiry providing administrative
services or olher support to a group ofcompanies which carry on business in that
Statq as the case may be,
any provlslons ol this Convenlion conltrrlnt an excmPlion or r reduction o,tax
shall no! apply to the income of such company and to the dividends paid by such
comPany.
Artlcle 27
Members ofdiplomadc misslons and consular posts
Norhing in thrs Convention shall affect the lrscal priviletes of members of
diplomalic missions or consular posts under the Sencral rules ol internatlonal law
or underthe provisions of s pecial a greemen rs.
Artlclc 28
Entry into force
1. Each of the Contractrng States shall norily in wnften [orm the other throu8h
diplomatic chanoels of the comple(ion of the procedures required by ars law for
the entry info force ofthis Convention
2. [he conventton shirll enter lnto lorce on lhe thlrrleth oay alter the recelpt
ol
rhc Iater oIthese notificntions and shall thereupon have effect
r) in respect o[ taxes withheld at source, for amounls paid or credlted on or
aftcr the Iirst day ol lanuary of the year next following the date on which rhe
convention entlrs lnlo lorce;
b) in respect oforher taxes on incomc, irnd laxes on capital, on taxes chargeablc
rax year betinnlng on or afrer the first day ol ianuary of rhe year next
lbr any
lbltowing rhe date on which the Convention enters lnto florce'
Article 29
Termination
This Convention shall remain in lorce unril terminaled by a Contracting Stale'
Either Contracting State may termrnate the Convcntion, through diploma c
channels, by grvin8 written notice of termination at least six months before the
cnd oFanycalendaryear.ln Such case, the Conventlon shallcease to have etlecLl
a) jn respecr of taxes wilhheld ar source, for amounts paid or credited on or
after the first day of ,anuary of the year next following the end ol the six monrh
b) rn respec! ofother tares on income, irnd laxes on capital, on taxes chargeable
for any tax year beBinning on or after fhe first day ol lanuary of lhe year next
fbllowinB the end ofthe six month period.
lo
ln wrlness whereoI rhe undeNlgned belng duly uthortsed thereto hav' signed
this Convetltlon.
Done
rt lbilist this -9-'day of November, in n"/o copies, in the Georgian'
Swedish and English languages, each text being equally authentic lncaseofany
diver8ence, the EnBllsh text shall prevail
For the Governm!nt
For the Covernment
ofc eorgia
oI Sweden
h
VY
PROTOCOL
r\t the momeni of slSning the Convention betrveen the Covernntent oi 6eorgia
xnd the Covernment of Sweden tor the avoidance ol double taxation rnd the
prevention of fiscal evasion with respect to taxes on income and on capital, the
Confracrrnt Slates have agreed tha! ihe followlrrg pr r.rvisiLrns shall fornr an rntcgrcl
part of the convention:
With ref-erence to the Convention:
ln the case of CeorBia, the term "political subdivisions or local authorities"
means "administrative'territorial units" or "local self tovern ing authorities"
ln witness whereof the undersigned being duly authorrsed thereto have signed
rhis Prorocol.
Done at Tbilisi, this
-6--- day of November, in two copies, in the Ceorgian,
Swedish an and English Ian8uages, each text being equally authenhc lncaseofany
divergence, the English text shall prevail.
For the Government
For the Covernment
ofCeorgia
ofSweden
D--t--,
კონვენცია
AVTAL IUELLAN
GEORGIENS REGERING
ocH
SVERIGES REGERING
FOR UNDVIKAI"IDE AV DUBBELBESKATTNING OCH
FORHINDRANDE AV SKATTEFLYKT BETRAFFANDE SKATTER
PA tNKoMsr ocH PA FdRMoGENHET
Ceorgiens regcrlng och Sverltes rcgerln& som onskar inge ett avtal fiir
undvikand. av dubbelbeskattning och fdrhrndrande av skarteflykt betreftande
skaiter p, inkomst och p5 fdrmdgenhet, har kommir dverens om fdljande:
r\rtlkel I
Personer Pl vilka avtalet tillampas
l. Delh avtal ullempas pa personer som har hemvis! I en rvralsslulande
stat
eller i blda avralsslutande staterna'
person vars inkomst enligt
2. lnkomst som tiiirvarvas av eller Senom en
5r fdremal for delagarbeskattnln&
lagstlftningen i endera avtalsslutande sraten
till den del som
fdrvarvad av en person med hemvisr i en av staterna
ska anses
inkomsten. enliBt skattelagstiftningen i denna srat'
behandlas som inkomst hos en
person rned hemvist i staren i frega'
Artlkcl2
Skatter som omfattas av avtalet
1. Detta avtal tillAmpas pl skaner pe inkomst
och pa fdrmdgenhet som pAfors
fijr on avtalsslutande stats, dess politiska underavdelningars eller lokala
myndigherers raknin& oberoende av det satt pa vilket skatt'l
2. Med skatter pt inkomst och p, fdrnld8enhet forsds
na tas ut'
alla skatter som tas ut pA
eller
inkomsr eller pA fdrmijgenhet idess helhet eller pA delar av inkomst
av l6s eller
fiirmogenhet, dari inbegnpet skamer pe vinsr pe grund av OverlAtelse
fasr cgendom, samt skatter pe vardesfeBrlllg.
3. De skatter pe vilka de[ta avtal iilldmpas ar:
a) iGeorgien:
1) vrnstskatten,
2) inkomstskalten, och
:l) egendomssi(attcn,
(i dei loliande benamnd "Seorgrsk skirtt );
b) i SveriSe:
1) den statltga inkornsrskatten,
2) kupongskalten,
3) den sirskilda inkomstskatten ldr utomlands
bosatra'
4) den sirshlda inkomstskatten fdr utomlands bosalta
artister m tl '
5) den kommunala inkomstskanen' och
5) den statliga fdrmoSenhetsskanen,
(idet lbliande beniimnd "svensk skatf)
likartat slag' som
4 Avralet rillimpas aven pa skatter av samma eller I huvudsak
eller i stdller fdr de skatter
efter underrecknandet av avtalet tas ut vid sidan av
som anges i Punkt 3 De behdriga myndiSheter
a i de avtalsslutande staterna ska
meddela varandra de vasentliga indringar som
gorts I deras skattela8sultnlng'
Artlkel3
Allmatrna deflrltloner
l Om inrc sammanhanBel fdranleder annat, har vid tillSmpninSen av derta
avral fdllande u$ryck nedan angiven betydelse:
a) "Ceorgien" avser det Lelrilorium sCsom detta definieras i georgisk
iiver
lagstiftnrnB, innetattande der landomrade, dess underlag och luftrumm€t
och
derta omrede, samt inre vatten och terrtto alhav, havsbottnen, dess underlag
luftrummet ijver dessa omrlden, inom vilket Georgien utiivar suverenltet, och den
anBransande zonen, den exklusiva ekonomiska zonen och kontinentalsockeln som
gransar fill terrltorialhavet, inom vllka Ceorglen utdvar suverana rat!lgheter eller
luflsdiktion i overenss!ammelse med folkrdtlens reglcr,
t)) "sverlge Jvser Konungarlket Sverlge och' nrr
llltl-ycket rnvirrds i gcogrJlisk
betydelse, tnnelattar SverlBes territorlum, SvcrlSes
havsomrAden dvcr vilka Sverige i bverensstammelse
terrltorrrlhav och rndrx
lned folkrattens re8ler utovar
suverdna rattlgheter eller jurisdiktion,
staten" avser Georgien
c) "en avtalsslu!ande stat" och "deo andra avtalsslutande
eller Sverige, beroende pl sammdnhanBet,
d) 'person" inbegriper ryslsk person. bolag och annan sammanslutnln&
vid beskattningen behandlas
e) "bolag- avser juridisk Person ellet annan som
sesom luridisk Person,
l) 'fdretag" avser bedrivander av varle lorm av rorelse'
g)'fdretag i en avtalsslurande stat" och "f6retag iden andra
i en avtalsslutande
avser fdretat som bedrivs av en person med hemvist
3vtalsslulande
stalen"
stat, respektive tdretag som bedrivs nv person med
hemvist iden 3ndra
avtalsslutande sraten,
h) "internationell tratik" avser transpon med skepp eller luftfartyg som
eller luftfartyget
anv,nds av etr 1'6reteg i en avlalsslutande stat, utom dA skeppet
Staten'
anvends ureslutande mellan platser i den andra avtalsslutande
i) "medborgare", i fijrhAllande till en avtalsslutande stat'
1J rysisk person som har medborgarskap i en
avser:
avralsslutande stat'
2) juridisk person, handelsbolag eller annan sammanslu[nrnB
som bildats
enligt den lagstiftning som giiller i en avtalsslutande srat'
,)
"behori8 mYndrgheC'avser.
l) r Georgien: nnansdepartemenret eller dettas befullmiikrtSade ombud'
2) iSverige: finansministern, dennes betullmdktigade ombud eller den
myndiShet 5t vilken upPdras att vara behdrig myndighet vid tillempningen
av
delta avtal,
k) "rorelse" innefatrar utovandet av
vrke och annao sjalvstandig
vcrksanrhet.
2. Dl en avtalsslutande star tlllempar avtalet vld n6gon tidpunkt anses, sevida
I te sammanhanget fOranleder annat, vcrie uftryck som lnte definierats i avtaler
ha den belydelse som utrrycket har vid denna trdpunkt enligl den statens
lagstrtrning i fr'.18,r on) sldana skatrcr pa vilka Jvr:llet tillimpas, och den betydelse
aBer lbretrade
som uttrycker har enliSt tlll;impllg skatielagsuftlling I denna stat
framfiir dcn betydelse uttrycket ges I dnnan hgstlltnillg I denna stat'
Artikel 4
Hemvlst
1 Vid tillampningen av detta avtal avser uttrycket "person med hemvisr i en
ar skarrskyldrg
avElsslutande stat" person som enliSt lagstiftningen I denna stat
annan liknande
dar pl grund av domicil, bosatmin& plats for fdretagslednint eller
omstandiSher och innefattar ocksA denna stat, dess offentligrettsliSa orSan
eller
instituhoner, poliliska underavdelnintar eller lokala myndigheter' Delra ur'ryck
inbegriper emellertrd inte person som dr skarrskyldig i denna stat endast fdr
inkomst frAn kalla i denna stateller fair ftirm6genhet beliigen dir
2 Dt pa grund av besriimmelslrna i punkt I fysisk Person har hemvist i blda
avtalsslutande staterna, bestams hans hemvisr Pe fdljande sitt:
a) han anses ha hemvis! endast i den stal dar han har en bostad som
stadrgvarand€ stlr till hans fdrfogande Om han har en sedan bostad i blda
staterna, anses han ha hemvist endast i den stat med vilken hans personliga och
ekonomiska fdrbindeiser :ir starkast (centrum fdr levnadsintressena),
b) om det inte kan avgdras i vilken stat han har centrum fdr sina
tevnadsintressen eller om han inte i nASondera staten har en bostad sorn
stadigvarande stlr till hans f6rfogande, anses han ha hemvist endast i den srat dar
han stadrgvarande vistas,
c) om hJn sraditvarande vistas iblda stalerna eller om han inte vistas
stadigvarande i nagon av dem, anses han ha hemvist endast i den stat dAr han ir
medborgare,
d) om han rr mcdborgare I brda statcrne ollur om
[agon av dem, ska de behorlSa lnyndlghcterna
h'rn inte iir mcdborgare I
i de Jvralssiulande slarerlla avgora
tillgan tenom omsesidiB dverenskommelse'
3. Da pe grund av bestammelserna i
punkt 1 annan person an lysisk person har
hemvist i bAda avralsslutande staterna' ska
de behoriga myndithererna sdka
avgiira frlgan genom 6msesidlg dverenskommelse
Artikel5
Fast drlftstdlle
"fast driftstille" en
1. vid tilhmpningen av detta avtal avser uttrycket
eR fdretags verksamhet helt
stadiwarande plats f6r afErsverksamhet' frln vilken
ellerdelvis bedrivs
2. Uttrycket "fast d flftstdlle" innefaBar
serskilt:
al plats for foretagsledning,
b) filial,
c)konlor,
d) fabrik,
e) verkstad, och
0 gruva, olie- eller gaskalla, stenbrott eller annan
plats fdr uwinnin8 av
narurtillsAnSar.
3 Plars for byggnads_, anla$lnin8s', monterings' eller installationsverksamhet
eller verksamhet som bestar av overvakning i anslutning dirtill utgor
dflftslalle endast onl verksamheten pe8lr langre tid an tolv mAnader'
lhsr
+. Utan hinder av iorc8aende beslalnflelser
i (lellna Jl ukel anses ultrycket "t 5t
driftstalle' inle innelaltal
a) .rnvindnrngen av rnordninBar uteslu6nde idr lsgrin& utstalining eller
urlbmnande av fdretaget rillhdrita varor,
b) innehavet av ett fdretager rillhorigt varulaSer uteslutande tor lagrin&
utstallning eller utlimnande,
c) innehavet av elt tiiretagei lillhongt varulager uleslutande fiir bearbetnlng
eller fdradlinE Senom en annat fdretags forsorg'
d) innehavet av sradigvarande pla!s fdr alliirsverksamhe! uteslutande f6r inkdp
av varor eller inhamtande av upplysningar fdr fiirelager,
ldr att fdr
e) innehavet av stadigvarande plats tdr aff:irsverksamhet uteslutande
fdretaBet bedriva annan verksamhet av fdrberedande eller bitredande
arl'
i en avtalsslutande s(at bedriver i den
0 ett installationsprolekt som ett fiiretag
andra avtalsslutande staten, om proiektet bedrivs isamband med fijretagers
leverans av maskiner eller utrustnin&
g) innehavet av sradiSvarande plats fdr affirsverkamhet uteslulande fdr neSon
kombrnation av verksamheter som antes ia) till f) ovan, under fdruts6ttning
att
h€la den verksamhet som bedrivs frAn den stadigvarande platsen ldr
amrsverksamhet pl 8rund av denna kombination ;ir av forberedande eller
bitredande art.
5. om en person _ som ln(e ar en sldan oberoende representant pe vilken
punkt 6 tillempas - ar verksam fdr ett fiiretat samr i cn avtalsslutand€ stat har och
der regelmassigt anvander fullmakt art sluta avral i Fdrera8ets namn, anses detta
torerag - ulan hinder av besremmelserna i punkrerna 1 och 2 - ha fast driftsrdlle i
denna stat i frABa om varie verkamhet som personen driver fijr fdretaget Detta
begransad tlll
Baller dock rnte, om den verksamhet som personen bedriver ar
sldan som anges i punkt 4 och som, om den bedrevs friln en sradlSvarande plats
fbr a[farsverksamhet, inle skulle gdra denna stadigvarande plats fdr
afflirsverksamhet till last drifrstalle e li$ best:immelserna i namnda punkt
5. Fdrerag anses rnte ha fast driftslalle ien avralsslutande stat endast pa den
g.und att foretager bedriver afErsverksamhe! i denna slar Senom kirnledling av
under tdrutsaftninB
triklare. kommlsslonJr ciler annan oberoende representanl'
allarsverksamhct'
art srdan person d;rvld bedrlver sln sedvanliBa
7. Den omst:indiSheten att elt bolag med hemvlst
kontrollerar eller kontrolleras av etr bolag med hemvist
i en 'rvtalsslutande stal
I den andra avtalsslurande
statenellereBbolaSsombcdriveraltiirsvelksamhetidennaandrastat(antlngen
frtnlastdriftst.lleellerpeannatsa$)medliirinteisiBartnlsotderabolatetutSdr
fast driftstdlle fbr det andra.
Artikel 6
Inkomst av fast eBendom
1. tnkomst, som person med hemvrst I en avtatsslutande
stat forvarvar av fast
sko$bruk) bel5gen i den
egendom (deri lnbegripet lnkomst av lantbruk eller
stat
andra avtalsslutande staten, flr beskanas idenna andra
2 Uttrycket "fast egendom' har den betydelse som ut!rycket har enligt
lagstrlintngen i den avtalsslutande star dar egendomen ir belegen Uttrycker
lnvenErier i
inbegriper dock allrid rillbehdr ull last etendom, Ievande och ddda
privatratten om
lantbruk och skogsbruk, lattigheter pl vilka b€sttimrnelserna i
samr 16!! till
las! egendom tilliimPas, byggnader, nyttianderatt till tast egendom
eller fasta ersattntngar lor nyttlandet av eller ritten atl nyttla
fdr:inderlita
mineralfbrekomst, kalla eller annan naturtillSen8. Skepp, bltar och luftfartyg
anses inte vara fast eSendom,
I Bestanrmeiserna I punkr I tlllampas pi rnkomsr sonr forvarvas genom
omedelbart brukande, Senom uthyrnlng eller annan anvandning av fast egendom'
{. Best6mmelserna i punklerna 1 och 3 tilliimpas aven pl inkomst av lasl
egendom som ullhor tdrerag.
Artikel 7
lnkomst av riirelse
l, Inkomst av 16relse, som lbretag i cn i]vtalsslutande sta! fijrvarvar' beskattas
rorelse i den andra
endasr i denna stat, sdvida inte toreraget bedrlver
irvtalsslutandestatenlrendarheldgerlastdriltsrelle'omfdretaBerbedriver
iden andra slalen'
rorelse pll nyss angivet sart, fer fdreragets inkomst beskattas
men cndast sA stor del derav som iir hdnlorliS till
det tasta driftstallet
2. Om fdretag ien avtalsslurande srat bedriver rdrelse ! den andra
hanfbrs' om lnre
avtalsslulande staten frAn dar beleget fasr driftstelle
bestdmmelserna i Punkt 3 fdranleder annat, i vardera
lasta drifEullet den inkomst som det kan antas att
avtalsslutande staten till der
driftstellet skulle ha fdrvarvat'
av samma eller
om det varit ett fristaende ldretag som bedrivlt verksamher
avslulat affarer
liknande slag under samma eller liknande vlllkor och sliilvstiindigt
med der forerag till vilket driftstallet hdr,
3 Vid bestammande av lasi drittsteltes inkomsr medges avdrag ldr urgifter
som
urgifter fdr
uppkommit lor det fasta driltsullets verksamhet, hdrunder lnbegripna
i
fdrelagets ledninE och atlmanna fdrvaltning oavsett om utgifterna upPkommit
den star dar det fasra drrftstillet dr beldget eller annorstades'
4 lnkomsr hanfdrs inte iill fast drittsulle endasl av den anlednlngen att varor
inkdps genom det fasta driftsrallers lorsorg idr fdretatct
5 Vid tillampningen av t-i,reglende punkter bestams inkomst som er hantiirlig
till det las(a drrltstallet genom sarnma lbrfarande Jr lrdn ir, srvida lnte Soda och
trllr iickliga skal tijranleder annat.
6. lnEAr i inkomst av rdrelse inkomst som behandlas sirskilt i andra artiklar av
detra avral, berors bestammelserna I dessa artrkldr Ittre dv bestammelserna i
denna artikel
Artikel B
Sitifart och luftfart
1. lnkonrst som forvarvas av tdretag ien avtalsslutande stal
.rnvandningen av skepp cllcr luitlarryt i intcrnationell
genom
tr2tik beskarfas endasl I
del)na stat.
2. Bestammelsema I punk 1 tillampas P' lnkomst som iorvarvas
(SAs) men endast i frlga om den
tu[tfartskonsortiel Scandinavian Airlines System
som innehas av sAs
del av inkomsren som moBvarar den andet av konsortiet
Sverige AB, den svenske delSgaren i SAS'
3 Bestimmelserna i Punkt 1 tillampas even Pd inkomst som tdrviirvas Senom
lnternationell
deltagande I en Pool, etr temensamt toreraS eller en
driftsorganisation
Artikel9
Fiiretag mcd intressegemenskaP
1. I falldl
r) ett lijretag i en avtalsslutandc stat direkt eller indirekt deltar i ledningen eller
konrrollen av ett fbretag i den andra avtalsslutande staten eller eger del idelta
tdretags kapital, eller
b] samma pcrsoner dlrekt eller indtrekt delral I Iedninten cller kontrollen av
siival e[t fdretag I cn avralsslutande sta! som et! loretag i den andra avtalsslutande
staren eller ager del i blda dessa torerags kapital, iakttas fdliande.
0m mellan fdrelagen I frlga om handels[6rbindelser eller finansiella
lorbrndelser avtalas eller ldrcskrivs viltkor, som awiker fran dem som skulle ha
r)
inkomst' som u'an sddana
Jvtalats mellan av vilrandra oberocnde toreta& iir rll
grund av villkoren I
villkor skulle ha tlllkommlt det ena kiretage! men sonr ptr
lrita inte tillkommit detta fdreta& lnraknas i detta Ibretags inkomst och beskattas
i 6verensstdmmelse
diirmed.
I denna stat
Z. I hll dA en avtalsslutande sta! I rnkomsten tbr etr l''irerag
inriknar och r dverensstimmelse ddrmed beskattar - rnkoms(, fiir vilken en
f'dretag i den andra avtalsslurande staten beskattats i denna
sAlunda inraknade inkomsten ar sadan som skulle ha
andra stat' samt den
(itlkommit ldreta8 i den
hade vant sedana
ldrstnamnda staten om de villkor som avtalats mellan tiireta8en
denna andra slat
som skulle ha avtalats mellan av varandra oberoende f6reta& ska
dir'
genomfijra vederborlig justering av det skaRebelopp som paftirts inkomsren
Vid stdan lustering iaktas iivriga bestammelser i detta avtal och de behdriga
med varandra'
myndigheferna i de avtalsslutande sraterna overliigger vid behov
Arrlkel 10
Utdelning
1 Utdelning frln bolag med hemvist i en avtalsslutande stat till person med
hcmvisL i den andra avtalsslutande staten llr beskattas i denna andra sta!'
2. Utdelningen tlr emellertid beskatras dven I den avtalsslutande stal dar
bolager som betalar urdelningen har hemvlsl enliSt lagstiftningen t denna slat,
men om den som har rart rill utdelningen har hemvist i den andra avtalsslutande
staten fer skatten inte dversliSa:
r) o procent av urdelnrngens bruttobelopp om den som har rdtt rill utdelningen
:ir ctt bolag (med undantag for handelsbolaB) som innehar minst 10 procent av det
rurdelande bolagels kapital eller rbsteral,
bl 10 procenl av uldelningens bruttobelopp i ovrlga fall.
Denna punkt berdr inte bolage6 beskattning fdr den vinst av vilken
utdelningen betalas
ll
L Med uttrycker utdelning' lorslas I ilcnM artlkel
llrkomsL 'rv aktier cllcr
med ratt tlll andel I vinst' sam! tnkomst
Jndra rattigheter, soln inte dr lordringar'
det utdelande
enligr Iagstiftningen i den sta! ddr
av andra r5ttrBheter I bolag som
av
behandlas pe samma satt som inkomst
bolaget har hemvlSr vid beskattningen
aktier.
4. Bestammelserna i punkterna 1 och
2 tillimpas inte' om den som har ratt
urdelninten har hemvist i en avlalsslutande
trll
stat och bedrlver rdrelse I den andra
avlalsslutandestat.n,darbolaSetsombetalarutdelningenharhemvis!,lrindir
betalas ager
andel pe Brund av vilken utdelningen
beleBet fast drifurelle, samt den
l sldant fall tillempas bestemmetserna
verkligt samband med det fasta driftstaltet
iartikel 7
5. Om bolag med hemvist i en avialsslutande
stat i'iirvarvar inkomst kan den
andra stat inte beskatta utdelninB som
andra avtalsslutande slaten' fer denna
betalas nll person med hemvist I
bolaget betalar, urom i den man utdelninten
dennaandrustatelleridenmAndenandelpsgrundavvilkenutdelnin8enberalas
i denna andra slat' och ei heller p'1
iger vcrkh8t samband med fast drifts6lle
en skan som utger pe bolagets lcke urdelade
bolagets icke utdelade vinsi ta ut
udelade vinstcn hell eller d€lvis ulgdrs
vinst, iven om utdelningen eller den icke
stat
lnkomsr som uppkommiL i denna andra
av
Artikel ll
Rilnta
cn Person med
i denna
staten har raft till' beskanas endas!
1 Riinta, som hiirriir fran en avtalsslutande stat och som
hemvist i den andra avtalsslutande
andra slal.
ll
2. Med uttrycket "lanfa" l'drsf)s I denna nlrikel tnkomst av varle slags fordran,
Jrrlingen den sakerstillts genom tnrcckntng I last egendom eller lnte och antinten
den medfdr ritt dll rndel i galdendrens vrnst eller inre Utrrycket avser grskitt
inkomst av vdrdepapper som utferdats av sraten och inkomst av obligationer eller
debentures, dari inbegripet agrobelopp och vinsrer som hanfair sig rill sadana
vardepapper, obligationer eller debenrures. Straffavgift pa grund av sen betalning
anses inte s0m renra vid tillampningen av denna artikel.
3. Bestammelserna i punkl 1 tillimpas inte om den som har ratt till rantan har
hemvis! r en avtalsslutande srat och bedriver rdrelse I den ahdra avtalsslutande
staten fren vilken rantan harriir, tiAn ddr beleger last driftstalle, samt den lordran
fdr vrlken rentan betalas liger verkligt samband med det fasta driftstallet. I sSdant
fall rillempas besr,iimmelserna i artikel 7.
4. Dl pl Srund av sirskilda fdrbindelser mellan urbetalaren och den som har
raR dll ranhn eller mellan dem bAda oah annan person rantebeloppet, med
h:insyn till den fordran fdr vilken ranran betalas, oversriger det belopp som skulle
ha avtalats mellan utbetalaren och den som har rett till rentan om sAdana
fijrbindelser inre fdreletat, tillampas bestemmelserna idenna artikel endast pA
sistnamnda belopp. I sldant lall beskaBas dverskiutande belopp enlitt
lagstrftningen i vardera avtalsslutande staten med iakttagande av Ovriga
bestammelser i detta avral
Artikel 12
Royalry
1. Royalty, som harrdr frln en avtalsslutande stat och som en person med
hemvlst r den andra avralsslurande staien har ratt till, beskatlas endasr i denna
and ra srar.
2. N4ed uttrycket "royalty" lbrstrs i 0enni Jr!lkel varie slaEs betalning som tas
ernof s;tsom ersatfnlng tdr ny(iilnclet irv eller tor ratten i,t! nyttla (lpphovsriitr till
lirteriirt, konstniirligr eller vetenskapliSt verk, hari inbegripet blograffilm och
iilmer eller band fdr radio- eller lelevisionsulsandnin& paten! varumerke,
mdnster eller modell, ritnin& hemli$ recept eller hemlig tillverknrngsmetod, eller
tiir upplysning om erfarenhetsr6n av rndustriell, kommerslell eller vetenskapllg
naor,
3. Bestammelserna i punkt 1 tillampas inte om den som har rett tlll royaltyn har
hemvist i en avtalsslutande stat och bedriver rdrelse i den andra avtalsslutande
staten, frAn vrlken royaltyn her.iir, frln dar belager fast driftstdlle, samt den
riittighet eller egendom i frrga om vilken royalryn betalas ager verkligt samband
med det fasta driftstalleL I sldant iall rillampas besdmmelserna i artikel 7.
.t. Dl pA grund av siirskilda fdrbindelser mellan urbetalaren och den som har
rbtt till royalryn eller mellan dem b6da och annan person royaltybeloppel med
hansyn hll det nyttiande, den rattlghet eller den upplysning ftir vilken royaltyn
betalas, dverstiger det belopp som skulle ha avtalats mellan utbetalaren och den
som har rdtt trll royaltyn om sldana ftirbindelser inte fdreletat, tilldmpas
bestamnrelserna i denna arrikcl endast p5 sistn:mnda belopp I s6dant tall
beskaitas dverskiutande belopp enligt latstiftningen
i vardera avralssluEnde
staten med iaklragande av ovriga bestalnmelser i delta avtal.
Artikel l3
Realisatlonsvinst
1. Vinst, som person med hemvist i en avtalsslutande star fiirvarvar pe Srund av
dve.leklse av sadan fast egendom som avses I artikel 6 och som er belegen i den
andra avtalsslutande starcn, mr beskattas i denna andra staL
t..r
2. Vinsl pa Eru d av ovcrlatelse llv los cgcndonl som utBdr del Jv
.drelse llgln8arna i lnst drlRsrille, vrlket ctt tiiretat i en Jvtalsslutande stat har I
den andra avtalsslutJnde sratcn. lir besk:lRas i denna andra stat. Detsamma galler
vinst pe Srund dv dverldtelse av sadant fast drilistille (tdr siB eller Ullsammans
med hela fdretaget).
3 Vinsf, som person med hemvist i en avtalsslutande stat fiirvarvar pa grund av
iiverletetse av skepp eller luftfartyt som anvands i internationell trafik eller los
cgendom som ir hinfdrlig till anvindningen av sadana skepp eller luftfarty&
beskattas endasl i denna stal
Bestammelserna i dcnna Punkt lillimPas ifrlta om vinst som forvirvas av
luftfartskonsortier Scandlnavian Airlines System [SAS), men endast i [rAga om den
del av vinsten som motsvarar den andel i konsortiet som innehas av SAS sveriSe
AB, den svenske delagaren iSAS.
4. vinst, soln pet son med hemvisl i en avtalsslutande stat forviirvar
pA trund av
dverletelse av andelar vars varde titl mer an 5O procent, dlrekt eller indirekt, kan
hanf6ras rill fast egendom som
ir belegcn i den andra avtalsslutande staten, far
beskattas idenna andra stal
5. Vinsr pe grund av dverlllelse av annan egendom an sddan som avses i
punklerna 1,2,3 och 4 beskattas endast i den avtalsslulande stat dir bverlitaren
har hemvist.
6. vinst, pl grund av av-vftring av tillSin& som fdrvarvas av en rysisk
person
som har haft hemvlst i en avtalsslutande srar och lltt hemvis! iden andra
avtalsslurande staten flr - utan hinder av besremmelserna i punkt 5 - beskattas i
den fdrstnamnda staten om overlAtelsen av tillganSen intreffar vid n'lgot rillElle
under de tio Ar som fbljer nermast etter den tidpunkt dA personen upphiirt att ha
hemvist iden ldrstnamnda staten.
t5
Artil(el14
lnkomst av anstjllning
1. 0m inte besummelserna i artlklarna 15, 17 och l8 fdranleder annat,
heskattas ldn och annan liknande ersittning som person med hemvist ien
irvtalsslutande stat uppbar pl Srund av anstdllnin& endast i denna stat, slvlda inte
arbetet utfdrs iden andra avtalsslutande staten. Om arbeter utf6rs idenna andra
ita! fllr ersettninS som uppbirs t6r arbetet beskattas dir'
2. U[an hrnder av bestemmelserna i punkt
I beskattas ersdttnln& som person
med hemvrst i en avtalsslutande stat uppb:ir liir arbere I den andra avtalsslutande
staten, endast i den forsmamnda staren, omi
a) mottagaren vistas i den andra staien under tidsperiod eller tldsperioder som
sammanlagt lnte dverstiger 183 dagar under en tolvmenadersperlod som biiriar
eller slutar under beskannintsAre! I frlta,
b) ersattningen betalas av arbetsgivare som inte har hemvist i den andra staten
eller pA dennes vagnar, och
c) ersbttningeD inte belastar fast driftstelle som arbets8ivaren har iden andra
staten
3. Uran hinder av fdregAenrJe bestammelser i denna artikel tlr ersething fd'
arbele som u![ors ombord pl skepP eller luftfartyg som anvands I inlernarionell
trafik av ett fdretag ien avtalsslutande stat, beskattas i denna stai 0m en person
med hemvist i Sverige uppb,r ersaftnrnS fdr arbete utftirt ombord pl luftfartyg
som anvbnds i internanonell trafik av luftfartskonsoroet Scandinavian Airlines
System [SAS), ska sadan ersiittning beskartas endast i Sverige
I
,\r'tikcl l5
StYrelsearvode
Sryrelsearyode och annan ilknande ersailhln& som person med hemvist ien
avtalsslutande stat uppbar i egenskap av medlem istyrelse eller annat liknande
organ r bolag med hemvist i den andra avralsslutande staren, fir beskattas i denna
andra stat.
Artlkel l6
Artister och Sportutdvare
1. Utan hlnder av bestammelserna i artlklarna 7 och 14 fer lnkomst, som person
med hemvist i €n avtalsslutande stat fdrvarvar tenom sin Personli8a v'rksamhet i
den andra avtalsslutande staren i e8cnskaP av artist, sllsom reater' eller
filmskldespelare, radio- eller televisionsartist eller muslker, eller i egenskap av
sportur6vare, beskattas i denna andra stat
2. t fall dA inkomsr genom personlig verksamhet som artist cller sportut6vare
bedrrver i denna egenskap lnte tillfaller artisten eller sporlutdvaren sjdlv utan
annan person, fAr denna inkomst, ulan hinder av besLammelserna i artiklarna 7
och 14, beskattas iden avtalsslutande stat dar artisten eller sportutdvaren
bedriver verksamheten.
3. Bestammelserna I punkterna l och 2 tillempas ln!e pA inkomst som en arrlst
eller sportutovare fdrvervar genom sin personliga verksamhet i en avtalsslutande
srat, om artistens eller sportutovarens besbk i denna slat i sin helhct tinansieras
Jv allrndnna medel ften den andra avralsslurande sraten l sadanr fall beskattas
inkomsren endast l den avralsslulande stat dar arlisten eller Sportutdvaren har
hemvist.
Artikel lT
Pensioner, livrinlor och llknaode betalnintar
1. Pension och annan liknande crsattning, utbetalninS enligt
stat
socialfdrsakringslaSstifmingen och livrdnta, som h:irriir fran en avtalsslutande
staten' flr
och betalas till en person med hemvist i den andra avtalsslutande
beskattas i den fdrsmemnda avlalsslutande staten'
2. Med uttrycket "livrinta" fiirstls ert hststdllt belopp'
som utbetalas periodiskt
p, fasBtellda hder under en persons livstid eller under angiven eller fasBrdllbar
dessa
ddsperiod och som utger pi grund av tdrpliktelse att verkstella
ufteralnlngar som ersatming lOr ddremot fLlllt svarande
vederlat i Pentar eller
pengars varde.
Artikel lS
offentllg tldnst
1. a) Ldn och annan liknande ersdttning, med undantag
f6r pension' som betalas
av en,rvtalsslurande stat, en av dess politiska underavdelningar eller
i denna stars'
mynditheter till
Person pa Brund av arbete som utfdrts
lokala
Lvsisk
underavdelnlnSs eller myndiBhers tiins(, beskanas endast i dcnna
bJ stdan ldn och annan Iiknande ersattning bcslG(as
staL
emellertid endast i den
andra avtalssluiande staten om arbetct utfors i denna andra stat
frAga har hetnvist idenna statoch:
1) er medbor8are I denna stat, eller
s
och personen i
2) rnre tlek hcnrvrst i dennJ s(at utcsluiiinde lor att rlttore Jrberor.
2. Bestammelserna r attiklarna lt. l5 och 16 rillimpas pa ersdttnlng som
betalas p{ Brund av arbete som urldrts isamband med rdrelse som bedrivs av en
avtalsslutande stat, en av dess politiska underavdelningar eller lokala
myndrSheter.
Artikel l9
Studersnd€
L studerande eller aflarspraktikanr som har eller omedelbart fdre visrelsen i en
avtalsslutande stat hade hemvist i den andra avtalsslulande stalen och som vistas i
den fdrstnbmnda staten uteslutande fdr sin undervisning eller praktik, beskattas
inte i denna sta! lbr belopp som han erheller for sitt uppehalle, sin undervisnint
eller praktik, om beloppen herrdr frln kella utanfdr denna stat.
2. Slvitt avser bidra& stiPendier och ersattning frln anstiillning som inte
omlattas av bestimmelserna ipunkt 1, ska en student eller affarspraktikant som
avses i ndmnda punkt, under tlden for sedan undervisning eller praktih vara
beratritad till samma bcfrielser, lattnader och fdrm5ner vid beskatrninten som
gbller ldr en person med hemvist i den srat der han visras, under fdrulsdttning att
studenten eller prakttkanten vistas idenna stal under en period som iiverstiSer
sex mAnader.
I9
.lrtrlrcl20
Annan inkomst
1. Inkomst som person med hemvlst I en avlalSSlutande sraf ioNarvar
och som
inte behandlas i tdregiende artiklar av detta avtal beskanas endast idenna stat'
oavsen vanfoln inkomsten hiirror
2. Beslemmelserna i punkt 1 tillampas inte pl inkomst, med undanlag av
inkomst av last egendom som avses i artikel 6 punkl 2, om moltaBaren dv
den andra
inkomsten har hetnvist i en avralsslutande stat och bedriver rdrelse i
avtrlsslutande staten frAn der beldSet fast drittsiiille, samt den riftighet eller
der fasta
egendom i tiega om vilken inkomsren betalas a8'r verklitt sumband med
driftstallet, I sldant fall tillempas bestemmelserna i artikel 7
Artlkel2l
FiirmaiSenhet
1. Fdrmogenhet bestlende av sldan fasr egendom som
avses i arlikel 6' som en
person med hemvist i en avtalsslulande sta! innehar och som er beligen
i den
andra avtalsslutande staten, flr beskattas I denna andra stat
2 Fdrmdgenher best6ende av lds ctcndom som utgor del av
r6relsetillgAngarna i fast driftstdlle vilket etr ldretag ien avtalsslutande
siat har I
den andra avtalsslurande staten, flr bcskdrras i denna 'rndra stat'
3. Fdrmdgenhet besraende av skepp och lufttartyg som anvands
i internarionell
trafik av ett fdretag i en avtalsslutande stat och av l6s egendom som ar
hanfdrlig
staL
till anvdndnrngen av sldana skepp och luftfarty& beskattas endast i denna
som egs av
Bestammelserna i denna punkt till,mpas i frega om ftirmtigenhet
luftfartskonsorriet Scandinavian Airlines Sysrem (SA5.), men endasr i frtga
:()
om den
del av ldrmogenheten som motsvarar den dtldcl ikonsorhet som innchas av SAS
Sverige AB, den svenske del:itarcn I S s
.1, Alla andla slag av formogenhe! som Pcrsoll llred hemvlst I en dvtalsslutande
sta! innehar, beskaNas endast i denna s(at.
5. Om, i enlighet med punkr 4 i denna drtikel, ratten an beskana fdrmoBenhet
som innehas av person med hemvist ien avtalsslurande sta!, tlllfaller endas!
om
denna stat, tlr denna ldrmdgenhet beskanas i den andra avtalsslutande slalen'
liirln6tenheten inte er foremll fdr en allmdn fitrmdgenhetsskatt enligt
la8stiftningen i den fiirsmemnda staten.
Ariikel22
Undanriiiande av dubbellreskattning
1. a) Om en person med hemvist i Ceor$en fiirvdrvar inkomst eller innehar
form6genhet som t enlighet med bestdmmelserna i detta avtal fir beskaftas
i
Sverige, ska CeorBen:
1) frAn den personens inkomsLskatt avrakna en belopp motsvarande den
inkomstskatt som har srlagts i Sverige
2) frAn den personens fdrmdgenhelsskatt avrakna ett belopp motsvalande
den fdrmogenhetsskart som har erlatts i Sverite.
Sldan avrekning ska emellerrld inre i nAgot fall dverstiSa den skatt som skulle
ha beliipr pA inkomsten och fdrmdgenheten ienligher med till:impliga regler och
skaltesatser i Ceorgien
b) Om r enligher med negon av bestdmmelserna idetta avral en person med
hemvist I CeorBien f6ryarvar inkoDrst eller innehar ftirm6tenhet som iir
undantaten frAn beskattning i Geor8ien fer Ceorgien likvdl, vid berakningen av
skatten pa den personens ovriga inkomst eller fdrmbgenher, beakE den
undantagna inkomsten eller fbrmogenheten.
ll
2. Belriii[ande Sverlge ska dubbclbcsk'rttnlng
urrtlvlkas pJ loliande salt:
.r) Om cn person med hemvlsr i S!'errge lorvarvdr
inkomst som enligt georglsk
detta av!'! flr beskattas i
la8stiftning och i cnlighet med bestammelserna I
lagsllltnint
(;corgien, ska Sverlge _ nred beaklande 'lv besrammelserna isvensk
lydelse de lramdeles kan ia
betratfande Jvrakning av utl:indsk skatt [iven i(ten
hdr indras) - lrln den
genom att andras utall att den allminna princip som anges
morsvarande den georSiska
svenska skatten p, inkomsten avrikna ett belopp
skart som erlagb PA inkomsren
b) 0m en person med hemvist i Svenge erh'ller inkomst
som i enliBhet med
dettaavtalbeskartasendastiGeorgien'terSverige'vidtbslstiillandeav
skaBesatsen for svensk Progressiv skatt beaka
den inkomst som ska beskattas
cndost i Georgien.
c) Utan hinder av bestammelserna I a) i denna
med hemvist i Geor8ien till bolaE med hemvist
skart enligr besdmmelserna i svensk tag om
punkt ir utdelning fren bolag
i SveriSe undantagen fren svensk
skartebeirielse fir urdelning som
betalas iill svenska bolag frln bolag i utlandel
d) Om en person med hemvis! iSverlse innehar fdrmotenhet'
som enligt
bestarnmelsernaidettaavtalfarbeskattasiGeortlen,skasveriBeliAnskattenPa
den
persons fiirmdgenhet avrakna ett belopp motsvarande
denna
ska emellertld inte
fdrmbgenhetsskatt som erlagts i Ceorgien Avrikningsbeloppet
bereknad ulan sadan
dverstlga den del av den svenska fdrmogenhetsskatten'
som flr beskattas I Ceortien
nvriiknin& 50m beliiper pa den ldrmdBenhet
Artikel 23
Fairbud mot diskriminering
inte iden andra avtalsslutande
1. Medborgare ien avtalsslutande stat ska
krav som dr av
,,"i." i,t iJt".ar fdr beskattning eller dirmed sammanhengande
och dirmed sammanhangande
annat slag eller mer tyngande an den beska$ning
under samma fdrh'llanden ar eller kan
krav som medborgare i denna andra stat
tillampas denna
bli underkastad. Utan hinder av bestammelserna i artikel
l
bestammelsc nvun PiI person som
lnte n lr ilrlllvist I cn ttvtJisslutJnde stil!
eller I
bdda avtalsslutanLle stalerna'
l'dretig i en av!3lsslulande stat har i den
stat rnte vara mindre l'drdelaktiB iin
irndra avLalsslutande slaten, ska i denna 'rndra
av samma
andra stat' som bedrlver verksamhet
beskattningen av tbretag idenna
sut
skyldighet Idr en avtalsslutande
sla& Denna bestammelse anses inte medf(jra
avtalsslutande staten sidant
att medge personer med hemvist I den andra
skattebeftielse eller skaBeneds mint
personligt avdrag vid beskattninten' 5ldan
personer med hemvtsr t
pl grund av civilstlnd eller fbrsiiriningsptikt som medges
2. Beskattnlngen av l'ast dritistdlle' som
den egna staren
3'Utomidet.alldlbestemmelsernaiardkelgpunkil,artikelllpunkt4eller
och annan betalninS ftln forerag i en
artikel 12 punk! 4 tillemPas, ar r:inu' royalry
hemvist i den andra avtalsslutande staten
avtalsslutande stat lill person med
sldanl
den beskatmingsbara inkomsten fdr
avdragsgilla vid b€stammander av
till person med hemvist i den fdrstnimnda
ftiretag pA samma villkor som betalninB
person
i en avtalsslutande stat har till
staten. PI samma satt er skuld som ttireBg
av
sEten avdratsBill vid beslammande
med hemvist I den andra avtalsslutande
pA samma vtllkor som skuld till
sedant fiirerags beskattningsbara ftirmiigenhet
staten
person med hemvisr i den fdrstnimnda
4. Fbretag ien avtalsslutande star' vars kapital
helt eller delvis ags eller
kontrolleras,dlrektellerindirekt,avcnelterflerapersonermedhemvistiden
staten bli loremAl tbr
staten, ska inre iden f6rstnimnda
andra avtalsslutande
krav som ar av annat slag eller mer
beskaftdint eller diirmed sammanhdn8ande
diirmed sammanhangande krav som annar
tynBande an den beskattning och
tr eller kan blt underkastar'
liknande fbretag i den fiirstndmnda staten
5.Utanhinderavbestammelsernaiarlikel2tilliimPasbestammelsernaidenna
Jrtikel pA skatter av varle slag och beskaffenhet'
ll
Arrikel Z+
Fiirlarandcl vid dmsesidiS iiverellskommelse
slat eller beda avlalsslutdnde
1. Om cn person anser Jtt en avi'lsslulande
fiir honom medtdr eller kotnmer 'rtl Nedfdra
staterna vidragit brgirder som
i derta avtal' kan han' uran '1rt de!
bcskattning som strider mot bestdmmelserna
Lle rettsmedel som finns i dessa staters
peverkar hans ratt att anv:inda si8 av
fbr den behoriga myndiSheten iden
interna riinsordningar, l:igta fram saken
eller' om frAga er om tillempning av
avtalsslutande srat dar han har hemvist
slal der han ar medbortare Saken ska
arukel 23 punkt 1, I den 3vlalsslutande
om den
tidpunkt de personen i [rl8a fick verskap
ldggas fram inom lre lr frln den
som srrider mot bestammelserna i avtalel
lrgird som girir uppfrov till beskattning
rnviindninEen grundad men inte sialv
2.0m den behonga myndrgheren finner
ldsnin& ska myndigheren soka ldsa fragan
kan fA till stand en tillfr'dsstallande
den behbriga myndigheren I den andra
genom dmsesidit dverenskommelse med
avtalssl.rta,,destatenisyfteattundvikabeskattningsomstdelmotavralel
i de
genomliirs utan hinder av tidsgrenser
overenskommelse som traffats
avtalsslutande staternas lnterna laSsrlftnlnB'
3. De behiiriSa myndigheterna I de avtalsslutande
s(aterna ska genom
sv'riSheter eller tvivelsmll som
6msesidiS 6verenskommelse soka avgora
tillhmpningen av avtalel De kan Sven
uppkommer i frAga om Lolknlngen ellcr
I fall som inre omlattas av deRa
overlagBa r syfte att undanrdja dubbelbeskatminE
avtal.
4 De behdriga myndigheterna i de awalsslutande
[orbindelse med varandra i syfte an lraffa
staterna kan trdda i direkt
i
iiverenskommelse i de fall som angivils
fdreglende Punkter,
t.l
Artikel2S
UtbYl. av uPPlYsningar
1. De behdriEa rnyndiEheterna i (le avtalsslu!ande sraterna ska ulbyta sadana
upplysningar som kan antas vara relevanta vid tillampningen av bestdmmelserna i
detta avral eller fdr adminrstrallon eller verkst:llliBhei av intcrn laBstiftning ' irlSr
om skatter av varje slag och beskaffenhe( som tas ut l'dr de dvialsslutande stalerna
cller f6r deras politiska underrvdelninSar ell€r lokala myndigheter' om
bcskattningen enltgt denna lagstittning inte srrider mot avteleL Urbytet av
upplysningar begransas inte av artiklarlra l och 2
2. Upplysningar som en av&tlsslutande stat tagit emot enlitt punkt l ska
behandlas som hemliga pe samma s6tr som upPlysnintar som erhlllits enli$ d€n
rnrerna la8strftntngen i denna stat och flr yppas endasr for personer eller
myndighei€r (darl irbeSrlpet domstolar och lbrvalrnlntsorgan) som laststdller'
uppbir eller drlver ln de skatter som lsyftas i punkt 1 eller handl:ig8er Alal eller
dverklagande iftr8a om dessa skaner eller som utdvar iillsyn dver namnda
verksamhetet. Dessa personer eller myndigheter flr anvdnda upplysningar bara
fdr sldana andamil De flr yppa upplysningarna vid offentlig ratteglng eller
i
domstolsavBdranden.
3 Bestammelserna I Punkterna t o(h 2 medfiir rnte skyldighet tdr en
avralsslutande stal att:
aJ vldta l6rvaltnlntsArBiirder som avviker li6n latstiftnint och administrativ
praxis i denna avtnlsslutande stat etler i den andra avtalsslutandc statcn,
b) !emna upplysningar som inte dr iillSangliga enligr lagstiftninB eller sedvanlig
adminrstrativ praxls I denna avtalsslutande srat eller i den andra avtalsslutande
staten,
cl lamna upplysningar som skulle roia affiirshemli8her, industrl-, handels- eller
yrkeshemlrBhet eller i nerintsverksamhet nyttiat ldrfarin8ssitt eller upplysntngar'
vilkas 6verlemnande skulle strida mot allmanna hansyn (ordre public)'
..:
-t. Dii cn ,rvtJisslutande srat begJr upplysnlnBar enllSt dcnna Jrukel ska den
.rndra JvtJIsslu!ande slaten inv.rnda de lllPdei som (onnJ srat to, k,tirr uver l(ir Jtt
ilhdmra de begarda upplysningarna dvcn om (lenna aDCira star rnre har behov av
lor slna eBna beskartni tsandam'l Fdrpliktelsen i toreS'ende
'rpplysnintarna
nlenrnt bctrdnsas av bestammelserna I punkt 3, men detta medl'or inte en r'itt lijr
en avtalsslutande srat arr vagra lemna upplysningar uteslu(ande darfdr att denna
stat inre har nlgot eget intrcsse av sddana uDplysningar.
5. Bestammelsema i punkl 3 medfdr inte r;tt li,r en avtalsslutande stat ali
v5$a att laimna upplysningar uteslutande darfor att upplysnlngarna innehas av en
bank, annan flnansiell instiNrlon, ombud, representan! eller fdrvaltare eller
darfdr
att upplysnrntarna Edller a8anderatt I cn pcrson'
Artikel26
BeBrensnlnt av fiirmener
Utan hinder av dvrlga bestammelser I dena avtal, om
a) bolag med hemvist i en avtalsslutande srat huvudsakllgen fdrvarvar sina
rnkomster fren andra stat€r
1) frAn .rktiviteter sldana som bank', sidfarts', finans' eller
fd;sakringsverksamhet, eller
2) genom att vara huvudkonror, coordination centre eller liknande enher
som tillhandahAller administrativa eller andra rjenster till en Erupp av bolag som
bedriver rdrelse huvudsakligen i andra stater, och
b) sadan rnkomst beskartas vasentligt lagre enlitt lagsriftningen i denna
stat an
genom art
inkomster frAn liknande verksamhei som bedrivs inom denna stat eller
vara huvudkontor, coordlnation centre eller llknande enhet som tillhandahAller
adoinrstrativa eller andra tlenster till en grupp av bolag som bedriver rdrelse i
denna stat,
ska de bestammelser idetta avtal son medger undantag iren eller
nedsiiftnlng
av skan inte rillampas pA tnkomst som sadanr bolag fdrvervar och inre heller
utdelnjng som betalas av s?ldant bolag
l6
pl
Artikel2T
!ledlemmar av diplomatisk beski.kninE och konsulal
l detta avtal berdr inte de privilegier vld beskartningen som
enliSt folkrattens allmanna regler eller besrammelser I sdrskilda
beskrcknint och
overenskommelser tiltkornmer medlemmar av dlPtomatisk
Bestiimmelserna
konsulat.
Artlkel2S
IkraJttIadande
pA diplomatisk vat und'rr6tta
1. De avralsslutande staterna ska skriftligen
stats lagstiftning klevs
varandra nar de etgerder vidtagrts som enliSt resPektive
tbr.tt detta avtal ska trada i kraft
2. Avtalet trdder i kraft den trettlonde dagen
efter det att den sista av dessa
underrattelser tagits emot och ska derelter tillampas
a) i fr6ga om kallskarrer, pA belopp som beralas eller tillSodoldrs
ldder i kraflt eller
1 januari det ar som fdljer ndrmas! etier den dag dA avtalet
den
senare,
pA skatt
b) i tiata om andra skatler pe inkomsl och skarler pA fiirmitgenhet'
plfrirs ltir beskattningsAr som biiriar den I ianuari det Ar som fdljer niirmasl
som
efter den dag dA avtalet rrader ikraftellcr senare'
Artikel29
Upphiirande
on rvtalsslutande stat
Deita avtal torbllr i kralt trll dess 'lLt r'{cr sags upp 'rv
srga uPp rvtalet
Virdera avtalsstutande staten k.rn p.r dlplomahsk vig skrrltligen
harom minst sex manader iore utgdngen av niigot
genom underrattelse
att galla
kalenderAr. I handelse av sidan uppsdgnin8 upPhdr avtalet
den I Jar)uari
J) j irlBa om kallskatter, pd belopp som betalas eller flllgodoldrs
det Ar som tblier narmast efter uigln8en av sexmAnadersperioden
eller senare'
pe fdrmdgenhei pa skatt
b) i frtga om andra skatter Da inkomst och skatter
det Ar som fdlier nermast efter
som pSf6rs fdr beskatmingsar som biir'ar 1 ianuan
utgCngen av sexmenadersperioden eller senare
Till bekraftelse harav har underte.knade dertill vederbiirligen bemyndigade'
underrecknat detta avtal.
Somskedder ..... . den
'?0 "' irvl exemplar
svenska och e[gelska spreken, vilka aBer lika virsord'
pageorBiska'
I hdndelse av skrliaktigheter
ska den engelska lexten ha foretr?ide,
Fiir Sveriges regerinS
Fdr GeorBiens regerinB
Vlr--
:s
Protokoll
Vid tiltfallet I'or [nderrecknandet.tv avtalet mellan Georgiens regerinB och
av
Svenges regering tdr undvlkande av dubbelbeskattninB och lijrhindrand'
skarteflykt betriitlande skatter pa inkomst och pa l'irmogenhet' har de
ska utgdra
avralsslutande staterna kommit iiverens om att fdljande bestimmelse
en integrerande del av avtalet:
Mcd h:invisnint till avtalet:
Sevin avser Ccorgien ska med uttrycket "politiska underavdclninEar
myndigheter" ltirstAs "administrative'tel ritorial units" och
och lokala
"local self governing
rurhorities'.
Till bekreftelse hdrav har undertecknade, dirtill vederborligen bemyndigade'
u n d errecknat
deRa Prorokoll
Som skedde i .. ............,.. den .............., .. .. .. 20. ., i rvl exemplar
pA teorgiska,
svenska och engelska sprAken, vilka ager lika eitsord I hindelse av skiljaktigheter
ska den engelska texten ha ldretride
Fiir Sveriges regering
Fiir Georgiens regerint
t-Ft9