Article 1 the agreement between the Kingdom of Sweden and the Kingdom of
Netherlands with respect to Aruba to promote economic
relations that was signed on september 10, 2009
apply that law in this country. The agreement is drawn up in English
and set out in annex to this law.
section 2 of the tax rules of the agreement shall apply only to the
some of these causes restriction of the tax liability in
Sweden that would otherwise exist.
Transitional provisions
2009:1288
1. this law shall enter into force on the day the Government determines.
2. this law shall apply to the taxes levied for
tax year that begins on 1 January of the year following
immediately following the year in which the law comes into force or later.
Annex
AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE KINGDOM OF
THE NETHERLANDS IN RESPECT OF ARUBA TO PROMOTE ECONOMIC
RELATIONAL
Whereas the Kingdom of Sweden and the Kingdom of the
Netherlands in respect of Aruba ("the Contracting Parties")
have signed an Agreement for the Exchange of Information with
respect to Taxes;
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Now, therefore, the Contracting Parties have agreed as
follows:
Article 1
Taxes covered
1. The taxes to which this Agreement shall apply are:
(a) in Aruba: the profit tax (the winstbelasting) (hereinafter
referred to as "Aruban tax");
(b) in Singapore: the national income tax (State
income tax) (hereinafter referred to as "Swedish tax").
2. The Agreement shall apply also to any identical or
substantially similar taxes that are imposed after the date
of signature of the Agreement in addition to, or in place of,
the taxes referred to in paragraph 1. The competent
authorities of the Contracting Parties shall notify each
other of any significant changes which have been made in
their respective taxation laws.
Article 2
Definition
1. For the purposes of this Agreement, unless the context
otherwise requires:
(a) the term "Contracting Party" means the Kingdom of the
Netherlands in respect of Aruba or the Kingdom of Sweden as
the context requires;
(b) the term "Sweden" means the Kingdom of Sweden and, when
used in a geographical sense, includes the national
territory, the territorial sea of Canada as well as other
the maritime areas over which Sweden in accordance with
international law exercises sovereign rights or jurisdiction;
(c) the term "Aruba" means that part of the Kingdom of the
Netherlands that is situated in the Caribbean area and
consisting of the Iceland of Aruba;
(d) the term "company" means any body corporate or any entity
that is treated as a body corporate for tax purposes;
(e) the term "competent authority" means:
(i) in the case of Canada, the Minister of Finance, his
authorised representative or the authority which is
designated as a competent authority for the purposes of this
Agreement;
(ii) in the case of Aruba, the Minister of Finance and
Economic Affairs or his authorised representative.
2. As regards the application of this Agreement at any time
by a Contracting Party, any term not defined therein shall,
unless the context otherwise requires, have the meaning that
It has at that time under the law of that Party for the
purposes of the taxes to which this Agreement applies, any
meaning under the applicable tax laws of that Party
prevailing over a meaning given to the term under other laws
of that Party.
Article 3
Resident
1. For the purposes of this Agreement, the terms "company
resident in Sweden "and" company resident in Aruba "mean any
company, which under the laws of that Party, is liable to tax
therein by reason of its domicile, residence, place of
management or any other criterion of a similar nature. The
the terms "company resident in Sweden" and "company resident in
Aruba "do not include any company which is liable to tax in
that Party in respect only of income from sources in that
Party.
2. Where by reason of the provisions of paragraph 1 a company
is a resident of both Contracting Parties, the competent
authorities of the Contracting Parties shall endeavour to
settle the question by mutual agreement.
Article 4
Elimination of double taxation
1. Where a company resident in Sweden derives income
attributable to a permanent establishment in Aruba which
under the laws of Aruba may be taxed in Aruba, Canada shall
allow – subject to the provisions of the laws of Sweden
concerning credit for foreign tax (as it may be amended from
time to time without changing the general principle hereof) –
as a deduction from the tax on such income, an amount equal
to Aruban tax paid in respect of such income. The term
"Aruban tax paid" shall be deemed to include Aruban tax which
would have been paid, but for any time-limited reduction or
exemption of tax granted under incentive provisions contained
in Aruban laws designed to promote economic development to
the extent that such reduction or exemption is granted for
income derived from the activities mentioned in Article 5 and
provided that the activities have been carried out in Aruba.
2. When a company resident in Sweden directly holds shares
representing 100 per cent of the voting power in a company
resident in Aruba, Thailand shall exempt from tax dividends
distributed by the last-mentioned company to the extent that
the dividends would have been exempt under Swedish law if
both companies had been Swedish companies, and provided that
the profits of the last mentioned company are derived from
the activities listed in Article 5 and provided that the
activities have been carried out in Aruba.
3. The provisions of the second sentence of paragraph 1 and
of paragraph 2 shall only apply for the first ten years
during which this Agreement is effective. This period may be
extended by mutual agreement between the competent
authorities.
Article 5
Activities covered
1. Article 4 applies to the following activities (excluding
financial activities other than financial activities directly
incidental and ancillary to the listed activities):
(a) industrial and manufacturing activities, including
Assembly activities;
(b) tourism (including hotels);
(c) a building site or a construction, assembly or
installation project;
(d) aquaculture and agriculture;
(e) medical services;
(f) repair, maintenance or certification of ship and
aircraft; and
(g) oil and gas activities and energy production.
2. The right of any Swedish company to engage in Aruba in the
activities listed in the preceding paragraph remains subject
to the domestic legislation in force in Aruba.
Article 6
Mutual agreement procedure
1. Where a company considers that the actions of one or both
of the Contracting Parties result or will result for it in
taxation not in accordance with the provisions of this
Agreement, it may, irrespective of the remedies provided by
the domestic law of those Contracting Parties, present its
case to the competent authority of the Contracting Party of
which it is a resident. The case must be presented within
three years from the first notification of the action
resulting in taxation not in accordance with the provisions
of this Agreement.
2. The competent authority shall endeavour, if the objection
appears to it to be justified and if it is not itself able to
arrive at a satisfactory solution, to resolve the case by
mutual agreement with the competent authority of the other
Contracting Party, with a view to the avoidance of taxation
which is not in accordance with this Agreement. Any agreement
reached shall be implemented notwithstanding any time limits
in the domestic law of the Contracting Parties.
3. The competent authorities of the Contracting Parties shall
endeavour to resolve by mutual agreement any difficulties or
doubts arising as to the interpretation or application of
This Agreement.
4. The competent authorities of the Contracting Parties may
communicate with each other directly for the purpose of
reaching an agreement in the sense of the preceding
paragraphs.
Article 7
Entry into force
1. This Agreement shall enter into force on the thirtieth day
After the later of the dates on which each of the Contracting
Parties has notified the other in writing, through the diplomatic
channels, that the internal procedures required by its law
have been complied with. This Agreement shall have effect on
taxes chargeable for any tax year beginning on or after the
first day of January of the year next following that in which
This Agreement enters into force.
2. This Agreement is supplementary to the Agreement between
the Kingdom of Sweden and the Kingdom of the Netherlands in
respect of Aruba for the Exchange of Information with respect
to Taxes. Notwithstanding paragraph 1, this Agreement shall
only have effect when the Agreement signed on 10 September
2009 for the Exchange of Information with respect to Taxes
between the Contracting Parties shall have effect.
Article 8
Termination
1. This Agreement shall remain in force until terminated by a
Contracting Party. Either Contracting Party may terminate
This Agreement, through diplomatic channels, by giving
written notice of termination at least six months before the
the end of any calendar year. In such event, this Agreement shall
cease to have effect on taxes chargeable for any tax year
beginning on or after the first day of January of the year
next following the end of the six month period.
2. Notwithstanding paragraph 1, this Agreement shall, on
receipt through diplomatic channels of written notice of
termination of the Agreement between the Kingdom of Sweden
and the Kingdom of the Netherlands in respect of Aruba for
the Exchange of Information with respect to Taxes, terminate
and cease to be effective on the day the Agreement for the
Exchange of Information with respect to Taxes between the
Contracting Parties terminates.
In witness whereof the undersigned, being duly authorised
thereto, have signed this Agreement.
Done at Paris, this 10th day of September 2009, in duplicate
in the English language.
For the Kingdom of Sweden
Per Holmström
For the Kingdom of the Netherlands in respect of Aruba
Nilo Swaen J.J.
(Translation)
AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE KINGDOM OF
NETHERLANDS WITH RESPECT TO ARUBA TO PROMOTE ECONOMIC
RELATIONS
Then the Kingdom of Sweden and the Kingdom of the Netherlands as far as
relates to Aruba ("the Contracting Parties") signed an
agreements for the exchange of information relating to taxes;
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the Contracting Parties have agreed as follows:
Article 1
Taxes covered by the agreement
1. The taxes covered by the agreement are:
a) in Aruba: gains tax (referred to below as the "tax in
Aruba "),
b) in Sweden: the State income tax (in the following
known as "Swedish tax").
2. the agreement also applies to the taxes of the same or
mainly similar kind, as after the signing of the agreement
charged alongside or in place of, those referred to in paragraph 1
the taxes. The competent authorities of the Contracting Parties
shall notify each other of substantial changes that have been made in
their respective tax laws.
Article 2
Definitions
1. Unless the context gives rise to different, have at
the application of this agreement the following expressions below specified
importance:
a) "Contracting Party" means the Kingdom of the Netherlands
as regards Aruba or the Kingdom of Sweden, depending on
context,
b) "Sweden" means the Kingdom of Sweden and the includes, when
It is used in the geographical sense, the territory of Sweden,
Sweden's territorial sea and other maritime areas over which the
Sweden, in conformity with international law, exercises
sovereign rights or jurisdiction;
c) "Aruba" refers to the part of the Kingdom of the Netherlands that is
located in the Caribbean and consists of the island Aruba,
d) "company" means any legal person or any other that at
taxation is treated as a legal person,
e) "competent authority" means:
1) in the case of Sweden, the Minister of finance, his
authorised representative or the authority which contracted
to be a competent authority for the purposes of this agreement,
2) in the case of Aruba, the finance and economy Minister or
his authorised representative.
2. Where a Contracting Party applies the contract at any
time is deemed, except where the context is not causing the other,
any expression that is not defined in this agreement have the meanings
that statement has at this time according to the party's
legislation in respect of such taxes to which the agreement
applied and the importance of the phrase under the
the applicable tax laws of that party owns preference
in front of the meaning as the expression has, in other
legislation of that party.
Article 3
Resident
1. for the purposes of this agreement, the expressions "company
resident in Sweden "and" company resident in Aruba "
companies under the law of that Contracting Party
is the tributary there because of domicil, domicile, place of
management or other similar circumstances. The expressions
"company resident in Sweden" and "company resident in Aruba"
does not include companies that are subject to tax in this
Contracting Party only on income from sources in this
party.
(2) where a corporation as a result of the provisions of paragraph 1,
a resident of both Contracting Parties, the Contracting
the competent authorities of the parties resolve the issue by
mutual agreement.
Article 4
Elimination of dubbelbeskatning
1. where a company established in Sweden receives income
attributable to the permanent establishment in Aruba that according to
legislation in Aruba may be taxed in Aruba, Sweden –
having regard to the provisions of Swedish legislation
as regards the deduction of foreign taxes (even in the version
they now can get through to change without public
the policy listed here change) – from the Swedish tax on
earnings set off an amount equal to the tax on
income paid in Aruba. The expression "the tax
paid in Aruba "includes taxes in Aruba that would have
paid if not time-limited reduction of or exemption
from tax granted under provisions for tax breaks in
legislation in Aruba intended to promote economic development in
the extent that the reduction or exemption granted
2. If a resident company holding shares directly in Sweden
which corresponds to 100 per cent of the total number of votes in a
companies resident in Aruba, the dividend from the latter
the company is exempted from taxation in Sweden in the
extent that the dividends would have been exempt from
taxation under Swedish law if both companies had been
Swedish, and provided that the profits in the latter
companies originating from any of those specified in article 5
operations and that the operations have been conducted in Aruba.
3. the provisions of paragraph 1, second sentence, and paragraph 2
apply only during the first ten years during which this
Agreement shall apply. This period may be extended by mutual
agreement of the competent authorities.
Article 5
Activities covered by the agreement
1. Article 4 shall apply to the following activities (with the exception
for other financial activities other than those that are directly
subordinate and forms an integral part of the specified
activities):
a) industrial and manufacturing, including
Assembly operations,
b) tourism (including hotels),
c) place for building, construction, Assembly or
installation activities,
d) water and agriculture,
e) healthcare,
f) repair, maintenance, certification of ship and
aircraft, and
g) oil and gas operations, as well as energy production.
2. the right of Swedish companies that carry out activities in Aruba
as mentioned in the previous paragraph is determined to continue
According to the internal law in force in Aruba.
Article 6
Mutual agreement
1. If a company believes that a party or both Contracting
the Parties adopted measures which the company incurs or
will lead to taxation contrary to the provisions
in this agreement, it may, without prejudice to its right
to make use of the remedies contained in these
Contracting Party internal legal systems, present
matter to the competent authority of the Contracting Party
where the company is domiciled. The matter shall be submitted within three years
from the time the company learned about the measure that
given rise to taxation contrary to the provisions
in this agreement.
2. If the competent authority finds the complaint justified,
but cannot achieve a satisfactory
solution, the authority shall seek to resolve the matter by mutual
agreement with the competent authority of the other
Contracting Party for the purpose of avoiding taxation
contrary to the agreement. Agreement is implemented
Notwithstanding the time limits in the territories of the Contracting Parties
internal legislation.
3. The competent authorities of the Contracting Parties shall, by means of
mutual agreement, seek to determine or
doubts arising concerning the interpretation or
the application of this agreement.
4. The competent authorities of the Contracting Parties may take
in direct connection with each other in order to meet
agreement in the sense of the preceding paragraphs.
Article 7
Date of entry into force
1. This agreement shall enter into force on the thirtieth day following the
date of the last written notification – both of which
Contracting Parties by diplomatic means will leave when they
national measures required under each
party law – has been provided. The agreement shall apply to the
taxes levied for fiscal years beginning on
1 January of the year immediately following the year in which the agreement
enters into force, or later.
2. this agreement is complementary to the agreement between the
The Kingdom of Sweden and the Kingdom of the Netherlands as far as
concerning Aruba on the exchange of information relating to taxes. Without
by way of derogation from paragraph 1, the agreement apply only during the time when
contract signed on september 10, 2009 on the exchange of
information concerning the taxes between the Contracting
the parties are applicable.
Article 8
Termination
1. This agreement shall remain in force until terminated
of a Contracting Party. Each Contracting Party may
diplomatically terminate this agreement by
notice at least six months before the expiry of any
calendar year. In such event, this Agreement shall cease to have effect in
question about tax levied for fiscal years beginning on
1 January of the year immediately following the end of
the six-month period or later.
2. Notwithstanding paragraph 1, this Agreement shall cease to have effect
the date on which the agreement between the Kingdom of Sweden and
The Kingdom of the Netherlands in respect of Aruba on the exchange of
information regarding taxes, by written notice,
If cancellation by diplomatic means.
In witness whereof the undersigned, being
duly authorized, have signed this agreement.
Done at Paris on 10 september 2009 in duplicate in
English language.
For The Kingdom Of Sweden
Per Holmström
For the Kingdom of the Netherlands in respect of Aruba
Nilo Swaen J.J.
