Article 1 the agreement between the Kingdom of Sweden and the Kingdom of
Netherlands in respect of the Netherlands Antilles to
promote economic relations signed on 10
September 2009 to apply that law in this country. The agreement is
drafted in English and appears 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
2009:1285
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 THE NETHERLANDS ANTILLES, TO
PROMOTE ECONOMIC RELATIONS
Whereas the Kingdom of Sweden and the Kingdom of the
Netherlands, in respect of the Netherlands Antilles, ("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 the Netherlands Antilles:
(i) the income tax (inkomstenbelasting);
(ii) the profit tax (winstbelasting); and
(iii) the surtaxes on the income and profit tax (opcenten op
the income – a winstbelasting);
(hereinafter referred to as "Netherlands Antilles 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 the Netherlands Antilles, 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 "the Netherlands Antilles" means that part of
the Kingdom of the Netherlands that is situated in the
Caribbean Sea and consisting of the Territories of Iceland
Bonaire, Curaçao, Saba, St Eustatius and St Maarten (Dutch
party) including the territorial waters thereof and the parties
of the seabed homepage and its subsoil under the Caribbean Sea over
which the Kingdom of the Netherlands has sovereign rights in
accordance with international law but excluding the party
thereof relating to 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
authorized representative or the authority which is
designated as a competent authority for the purposes of this
Agreement;
(ii) in the case of the Netherlands Antilles, the Minister of
Finance or his authorized representative.
2. As regards the application of the 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 the 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 the Netherlands
Antilles ' 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 terms "company resident in Sweden" and
"company resident in the Netherlands Antilles" 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 the Netherlands
Antilles which under
the laws of the Netherlands Antilles may be taxed in the
Netherlands Antilles, Sweden shall allow-subject to the
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 the Netherlands
Antilles tax paid in respect of such income. The term ' the
Netherlands Antilles tax paid "shall be deemed to include the
Netherlands Antilles tax which would have been paid, but for
any time-limited reduction or exemption of tax granted under
incentive provisions contained in the Netherlands Antilles
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 the Netherlands
Antilles.
2. Where a company resident in Sweden directly holds shares
representing 100 per cent of the voting power in a company
resident in the Netherlands Antilles, Canada 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 the Netherlands
Antilles.
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;
(b) tourism (including restaurants and hotels);
(c) a building site or a construction, assembly or
installation project;
(d) oil and gas activities and energy production;
(e) mining;
(f) agriculture; and
(g) the installation, operation or maintenance of fixed or
mobile telecommunication systems.
2. The right of any Swedish company to engage in the
Netherlands Antilles in the activities listed in the
preceding paragraph remains subject to the domestic
legislation in force in the Netherlands Antilles.
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 the 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 the 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 the
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. The 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 the Netherlands Antilles for the Exchange of
Information with respect to Taxes. Notwithstanding para-graph
1, this Agreement shall only have effect when the Agreement
signed on September 10, 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 the
The agreement, through diplomatic channels, by giving written
notice of termination at least six months before the end of
any calendar year. In such event, the 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 the
Netherlands Antilles, 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 the
Netherlands Antilles
Ersilia de Lannooy
(Translation)
AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE KINGDOM OF
THE NETHERLANDS IN RESPECT OF THE NETHERLANDS ANTILLES TO
PROMOTE ECONOMIC RELATIONS
Then the Kingdom of Sweden and the Kingdom of the Netherlands
in respect of the Netherlands Antilles ("the Contracting
the parties ") signed an agreement for the exchange of information
tax liens,
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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)) of the Netherlands Antilles:
1) income tax
2) gains tax, and
3) additional tax on income and profit,
(in the following referred to as "tax in the Netherlands Antilles"),
b) in Sweden: the State income tax (referred to below as the "Swedish
tax ").
2. the agreement also apply to taxes for the same or essentially similar kind,
that after the signing of the agreement will be charged in addition to or in place of the
the taxes referred to in paragraph 1. The competent authorities of the Contracting Parties shall
notify each other of substantial changes that have been made in their respective
tax legislation.
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 the Netherlands Antilles or the Kingdom of
Sweden, depending on the 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) "Netherlands Antilles" refers to the part of the Kingdom of
Netherlands located in the Caribbean Sea and consists of
territories of Bonaire, Curaçao, Saba, St. Eustatius, and St.
Maarten (the part that belongs to the Netherlands) including
the accompanying waters and the part of the Caribbean
the seabed and its subsoil, over which the Kingdom of
Netherlands exercises sovereign rights, in compliance
with international law, with the exception of the part belonging to the
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 the Netherlands Antilles, the Minister of finance 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 Dutch
Antilles "each company according to the laws of that
party is liable to tax there because of domicil, domicile, place
for management or other similar circumstances.
The expressions "company resident in Sweden" and "companies with
established in the Netherlands Antilles "does not include companies that
is subject to tax in that 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
The Elimination of double taxation
1. where a company established in Sweden receives income
attributable to the permanent establishment in the Netherlands Antilles
who, under the law of
The Netherlands Antilles are taxable in Dutch
Antilles, Sweden – with regard to the provisions of
Swedish legislation relating to the deduction of foreign taxes
(also in the version they now can get through to change without
that the general principle as stated this change) – from the
Swedish tax on income offset an amount equivalent
the income tax paid in the Netherlands Antilles.
The expression "the tax paid in the Netherlands Antilles"
include tax in the Netherlands Antilles which would have
paid if not time-limited reduction of or exemption
from tax granted under provisions for tax breaks in
legislation in the Netherlands Antilles is intended to promote
economic development to the extent that the reduction
or exemption granted in respect of income from any of the
in article 5 the specified activities and provided
the activities have been conducted in the Netherlands Antilles.
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 established in the Netherlands Antilles, the dividend
from the latter is exempted from taxation in the
Sweden to 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
This latter company is derived from any of the article 5
specified activities and that these activities have been conducted in
Netherlands Antilles.
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,
b) tourism (including restaurant and hotel business),
c) place for building, construction, Assembly or
installation activities,
d) oil and gas operations, as well as energy production,
e) mining,
f) farming, and
g) installation, operation or maintenance of stationary or
mobile telecommunications system.
2. the right of Swedish companies in Netherlands Antilles
conduct activities listed in the preceding paragraph is also determined
continue according to the internal law in force in
Netherlands Antilles.
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 the 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 the 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
refers to the Netherlands Antilles on the exchange of information
tax liens. Notwithstanding paragraph 1, the contract only
apply during the time when the agreement signed on 10 september
2009 on the exchange of information relating to taxes between the
Contracting Parties shall apply.
Article 8
Termination
1. This agreement shall remain in force until terminated
of a Contracting Party. Each Contracting Party may
to terminate the agreement through diplomatic channels 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 the Netherlands
Antilles, concerning the exchange of information relating to taxes by
written notification of cancellation by diplomatic means
ceases to be valid.
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 the Netherlands
Antilles
Ersilia de Lannooy