section 1 of the agreement for the avoidance of double taxation and the prevention
of tax evasion with respect to taxes on income as Sweden and
Argentina signed on 31 May 1995, together with the
protocol attached to the agreement and which are part of this,
apply that law in this country.
The agreement set out in annex to this law.
section 2 of the tax rules of the agreement shall apply only in so far as
These involve restriction of the tax liability in Sweden that would otherwise
would exist.
3 repealed by law (2011:1373).
Transitional provisions
1995:1338
1. this law shall enter into force on the day the Government determines.
2. This Act shall apply
(a)) in respect of withholding taxes, on income which is acquired on 1 January
the year after the Act came into force or thereafter, and
(b)) in respect of other taxes on income, to taxes imposed for
tax year that begins on 1 January of the year following that in which the law
entered into force or thereafter.
3. By the Act repeals the proclamation (1963:234) on the application of a
between Sweden and Argentina on 3 september 1962 concluded contract for
avoidance of double taxation with respect to taxes on income and
Fortune, and the proclamation (1948:815) between Sweden and
Argentina struck agreement on mutually exempting from
income tax revenue, derived from sea or air transport.
The repealed announcements shall, however, continue to apply
(a)) in respect of withholding taxes, on income which is acquired before 1
January of the year following that in which the Act entered into force,
(b)) in respect of other taxes on income, to taxes imposed for
tax years beginning before 1 January of the year following that in which the law
entered into force, and
(c)) in respect of tax on wealth, on taxes imposed by
tax assessment which takes place the second year after the Act came into force
or at the previous year's assessment.
1997:659
The Government provides that the Act (1995:1338) if
double taxation treaties between Sweden and Argentina shall
enter into force on 31 december 1997.
The agreement entered into force on 5 June 1997.
Annex
AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE REPUBLIC OF ARGENTINA TO
AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO
TAXES ON INCOME
The Government of the Kingdom of Sweden and the Government of the Argentine Republic,
Desiring to conclude an agreement for the avoidance of double taxation and the
the prevention of fiscal evasion with respect to taxes on income, have come
agree on the following:
Article 1
Persons to whom the agreement applies
This agreement shall apply to persons domiciled in a Contracting
State or in both Contracting States.
Article 2
Taxes covered by the agreement
1. this Agreement shall apply to taxes on income imposed for a
Contracting State, its political underavdelningars or
local authorities, irrespective of the manner in which
the taxes are levied.
2. taxes on income, of course, all taxes, payable on
income in its entirety or on elements of income, including therein
taxes on gains from the alienation of movable or immovable
property as well as taxes on capital appreciation.
3. The taxes to which this Agreement shall apply are:
a) in Argentina
1) income tax (impuesto a las ganancias);
2) minimum tax on companies ' assets (impuesto sobre los activos);
and
3) tax on the assets of natural persons (impuesto sobre los
bienes Personales no incorporados al proceso económico);
(in the following referred to as "Argentine tax");
b) in Sweden:
1) state income tax, withholding tax rate tax and seamen's
in that involved,
2) the Special income tax for non-residents,
3) the Special income tax for non-resident artists
and others, and
4) the municipal income tax
(in the following referred to as "Swedish tax").
4. the agreement also applies to the taxes of the same, or in huvusak
similar kind, which after signature of this agreement are imposed on
In addition to or in place of the taxes listed in paragraph 3.
The competent authorities of the Contracting States shall
notify each other of the essential changes that taken in
the respective tax laws.
Article 3
General definitions
1. Unless the context gives rise to different, have in the application
by this agreement the following expressions the following meaning:
(a)) "a Contracting State" and "the other Contracting State"
referring to Argentina or Sweden, as the context requires;
b) "person" includes natural persons, companies and other
personal association;
c) "company" refers to the legal person or other person for tax purposes
be treated as legal persons;
d) "enterprise of a Contracting State" and "enterprise of the other
Contracting State "refers to the business carried on by any person with
resident in one Contracting State, each company operated
by a resident of the other Contracting State;
e) "international traffic" refers to transport by ship or
aircraft used by enterprises of a Contracting State except
When the ship or aircraft are used exclusively between sites
in the other Contracting State;
f) "tax" is a reference to Argentine tax or Swedish tax, depending
on the context;
g) "national" refers to:
1) natural person which has the nationality of a Contracting State,
2) any legal person, partnership, or other association
incorporated under the law of a Contracting
State;
h) "competent authority" refers to:
1) in Argentina, "the Ministry of the Economy and Works and Public
Services, Secretariat of Public Revenue (el Ministerio de
Economía y Obras y Servicios Públicos Secretaría de Ingresos
Públicos) ",
2) in Sweden, the Minister of finance, this authorised representative or
the authority to which has been assigned to be the competent authority in
the application of this agreement.
2. Where a Contracting State applies, unless the contract is considered
no context, causing the other, each expression that does not
defined in this agreement have the meaning the term has under the
the State's legislation in respect of such taxes on the
the agreement shall apply.
Article 4
Resident
1. for the purposes of this agreement reference to the words "any person with
established in an agreement ending State "
a) person who, under the law of that State, is liable to tax
where due adomicil, residence, place of management,
place of incorporation, or any other similar factor,
However, the term does not include a person who is liable to tax in this
State only on income from sources in that State;
b) this State Government, political subdivision or
local authority or Government, section or
Government Department or agency;
(c)) with respect to partnerships, and estates includes the specified
the term such a person only to the extent that its income is
liable to tax in that State in the same way as income
acquired by resident there, either with trading company
or the estate, or of its members.
2. where by reason of the provisions of paragraph 1 an individual is
a resident of both Contracting States, is determined his residence
in the following ways:
a) He shall be deemed to have established in the State where he has a home that
permanently available to him. If he has such a
property in both States, he shall be deemed to be a resident of the State with which the
his personal and economic relations are the strongest (Centre
for life interests);
(b)) if it cannot be settled in the State he has the Centre of its
living or if he's not in either State has a home
permanently at his disposal, he is deemed to be a resident
in the State where he usually resides.
(c)) if he usually resides in both States, or if he
not reside permanently in any of them, he shall be deemed to be domiciled in
the State of which he is a national;
d) if he is a national of both States or if he is not
nationals of any of them, the competent authorities of the
Contracting States may settle the question by mutual agreement.
3. where by reason of the provisions of paragraph 1 a person other than the physical
person is a resident of both Contracting States, the
competent authorities by mutual agreement, seek to determine
the question and to determine the applicability of the agreement to such person.
Article 5
Permanent establishment
1. for the purposes of this agreement reference to the words "fixed
establishment means a fixed place of business, from
What a business is wholly or partly carried on.
2. The words "permanent establishment" includes especially:
a) place of business management,
b) branch,
c) offices,
d) factory,
e) workshop, and
f) mine, an oil or gas well, a quarry or any other place of
exploitation of natural resources.
3. Notwithstanding the provisions of paragraphs 1 and 2 of this article
to the provision of services, including
consultancy and services for exploration activities, if such
activities are carried out by enterprises through employees or other personnel
hired by the company for such services, shall be deemed to constitute a
permanent establishment when such activities are taking place in the country during the
period of time or time periods that in total exceed six months
during a 12-month period.
4. Place for building, construction, Assembly or
installation activities or business that consists of monitoring
in connection therewith constitutes a permanent establishment only if the business
continues for a period exceeding six months.
5. activities off the coast of the other Contracting State in
connection with the exploration or exploitation of the seabed and its
documents and the seabed and its subsoil hearing
natural resources situated in that other State, as well as fishing, having in
the exclusive economic zone of that State, shall be regarded as a fixed
establishment where the activities will take place over a period of time or
time periods that in total exceed 30 days during a period of
twelve months.
6. Notwithstanding the preceding provisions of this article shall be deemed to
the words "permanent establishment" shall not include:
(a)) the use of facilities solely for the storage or
exhibition of company of goods,
(b) holding of a company belonging to) stock in trade solely for
storage or exhibition,
(c) holding of a company belonging to) stock utesluande
for working or processing by other companies,
d) holding of fixed place of business exclusively
for purchases of goods or obtaining information for the company,
e) holding of fixed place of business exclusively
to engage in other activities of the undertaking of preliminary or
Deputy art,
f) holding of a fixed place of business exclusively
to combine the activities set out in paragraphs (a) to (e), under
provided that all operations carried out from the Permanent
place of business because of this combination is the
preparatory or auxiliary character.
7. If a person who is not the independent representative on the
paragraph 8 apply-works for a company, as well as in a
Contracting State, and which regularly uses full power to
conclude agreements in the company name, this company-notwithstanding
the provisions of paragraphs 1 and 2 to have a permanent establishment in this
State in respect of any activities which that person
carrying on for the company. However, this does not apply if the activity
as this person is limited to such conduct as set out in paragraph 6
and as if it were performed from a fixed place of
business-would not make this fixed place of
business activities in a permanent establishment under the provisions of that paragraph.
8. the Enterprise is not considered to have a permanent establishment in a Contracting State
only on the basis that the company is doing business in this
State through the intermediary of brokers, Commissioner or other
independent representative, provided that such person thereby
conducts its usual business. When such a representative
carries on its activities exclusively or almost exclusively for the
the company, he is considered, however, not-if it is established that
relationships between the representative and the company made in terms
which differ from those which would have been agreed between each other
independent parties, such as independent representative as referred to in
This paragraph.
9. the fact that a company resident in a Contracting
State controls or is controlled by a company established in the
other Contracting State or a company engaged in
business activities in the other State (either from a permanent establishment
or otherwise), shall not of itself be either company
constitute a permanent establishment of the other.
Article 6
Income from immovable property
1. income, as a person resident in one Contracting State acquires
of immovable property (including income from agriculture or therein, forestry)
situated in the other Contracting State, may be taxed in that other State.
2. The term "immovable property" has the meaning the term has under the
lagsiftningen in the Contracting State in which the property is situated.
The term includes, however, always accessory to immovable property, live
and kill the equipment in agriculture and forestry, rights to which the
the provisions of civil law relating to immovable property apply, buildings,
tenancies of immovable property, as well as the right of changing or
the fixed remuneration for the processing of, or the right to
process the mineral occurrence, source or other natural resource; ship,
boats and aircraft is not considered to be real property.
3. the provisions of paragraph 1 shall apply to income that is acquired through
immediately use, through rental or other use of the fixed
property.
4. the provisions of paragraphs 1 and 3 shall also apply to the income of
immovable property belonging to the company and on income from immovable property
used for the independent professional practice.
Article 7
Income from operating
1. the Income of an enterprise of a Contracting State to acquire,
shall be taxable only in that State unless the enterprise carries on business
in the other Contracting State through permanent establishment situated there.
If the enterprise carries on business has just stated, the company's
income is taxed in the other State but only so much thereof
that is attributable to:
a) that permanent establishment; or
b) sales in that other State of goods of the same or similar
kind as those sold through that permanent establishment; or
c) other business activities in the other State of the same or similar
kind as that carried on by the permanent establishment.
2. enterprises of a Contracting State carries on business in the
other Contracting State from where the permanent establishment situated attributed,
except where the provisions of paragraph 3 shall give rise to another, in each
Contracting State to the permanent establishment the income
It can be assumed that the establishment would have acquired if there has been a
independent company that operated out of the same or similar
battles over the same or similar conditions and independently completed
business with the undertaking to which the establishment belongs.
3. In determining permanent establishment income shall be allowed a deduction for
expenditure incurred for the permanent establishment, including included
expenditure for management and public administration, whether
expenditure incurred in the State in which the permanent establishment is
situated or elsewhere.
4. income acquired by an enterprise of a Contracting State
by notifying the insurance or reinsurance of property situated in
the other Contracting State or of persons who have their habitual residence in
the other State at the time of conclusion, may, notwithstanding
the provisions of paragraph 1, be taxed in that other State either
the company carries on business in that other State through a permanent
establishment situated there or not. Tax in that other State shall
in such a case, however, shall not exceed 2.5% of premium
gross amount.
5. income not attributable to a permanent establishment by reason only of the
the reason to purchase goods through the Agency of the permanent establishment
for the company.
6. for the purposes of the preceding paragraphs, income that is determined
attributable to the permanent establishment by the same procedure years from
years, unless good and sufficient reasons causing the other.
7. Included in income by operating income which are dealt with in particular in
other articles of this agreement, the provisions of these articles
not by the rules of the present article.
Article 8
Sea and air transport
1. income, which is being acquired by an enterprise of a Contracting State
through the use of ships or aircraft in international traffic,
shall be taxable only in that State.
2. the provisions of paragraph 1 shall also apply to income acquired
by an enterprise of a Contracting State carrying on business
through the use of ships or aircraft in international traffic,
through participation in a pool, a joint business or an
international operating agency.
Article 9
Companies with associated enterprises
1. In cases where the
a) an enterprise of a Contracting State participates directly or indirectly in
management or control of an enterprise of the other Contracting
State or own part in this undertaking, or
(b)) the same person participates directly or indirectly in the management or
control of a company of a Contracting State as an
enterprises of a Contracting State as a company in the other
Contracting State or owns part of both of these corporate capital,
observed the following.
If between businesses in terms of trade relations or financial
relations agreed upon or prescribed conditions, which differ from those
which would have been agreed between independent companies, have all
income, that without such conditions would have been the one company
but because of the conditions in question did not come about this company,
included in this corporate income and taxed in accordance
thereby.
2. In the case where a Contracting State includes in the income of a company
in this State, and accordingly, income taxes as a
business in the other Contracting State and taxed for this second
State and thus included the income is that which would have
established the company in the first State of the conditions
agreed between the enterprises had been those which would have been agreed
between independent companies, the other State genmföra
proper adjustment of the skatteblopp levied for income in the
that State. for such adjustment complied with the other provisions of this
Agreement and the competent authorities of the Contracting States shall
If necessary, consult each other.
3. the provisions of paragraph 2 shall not apply in cases of fraud,
willful misconduct or negligence.
Article 10
Dividend
1. Dividends paid by a company resident in a Contracting State to the
a resident of the other Contracting State may be taxed in the
that other State.
2. Dividends may be taxed in the Contracting
State in which the company (with the exception of trading companies) that pays
dividends is a resident, according to the laws of that State, but if the
the recipient is entitled to the dividend tax may not exceed:
a) 10 per cent of the gross amount of the dividends if the beneficial owner of
the dividends is a company (other than a partnership) which directly
holding at least 25 percent of the paying company's capital;
b) 15 per cent of the gross amount of the dividends in all other cases.
The provisions of this paragraph shall not affect the taxation of the company
profits of which the dividends are paid.
3. The term "dividends" is understood in this article income by
stiftarandelar shares, or other rights that are not
Receivables, with the right to share in profits, as well as income from other
shares in the company, who, under the law of a State in which the
distributing company is resident for tax purposes shall be treated in the same
as income from shares.
4. the provisions of paragraphs 1 and 2 shall not apply if the
entitled to the dividends is a resident of a Contracting State, and
carries on business in the other Contracting State in which the company
paying the dividends is a resident, from which the Permanent
establishment or exercise of independent professional activity in this second
State where located permanent device, and the proportion of
because of which the dividend is paid, it owns the actual relation to
permanent establishment or permanent device. In such a
case applied the provisions of article 7 or article 14.
5. If the company resident in a Contracting State receives income
from the other Contracting State, that other State may not
taxing dividends paid by the company, except to the extent that the dividend
paid to a resident of that other State or insofar as the
the proportion due to which the dividend is paid owns real
connected with the permanent establishment or permanent device of this
other State or taxing the company's undistributed profits,
Although the dividend or the undistributed profits wholly or partly
consists of income arising in that other State.
6. Nothing in this Agreement shall prevent a Contracting State that, according to
the rate is determined in the internal legislation taxing income that
is attributable to a permanent establishment in that State, held
by a company resident in the other State. The total tax due
accrual may not, however, exceed the amount of the income tax for
companies that applied to income acquired by domestic
companies plus the percentage referred to in paragraph 2 (a) of this article
or such lower percentage resulting from the application of paragraph 7 in
This article, on such income after deduction of income tax
for companies.
7. If Argentina in an agreement to avoid double taxation with
third State which is a member of the Organization for economic cooperation
and development (OECD), agree to exempt dividends
derived from Argentina from Argentine tax on dividends or
to limit the tax rate or the holding referred to in paragraph 2 (a),
should this exemption, lower rate or possession applied
as if this had been prescribed in paragraph 2 (a) of this
article.
Article 11
Interest rate
1. interest, stemming from a Contracting State and paid to the
a resident of the other Contracting State, may be taxed in the
that other State.
2. interest may also be taxed in the Contracting State
from which it is derived, under the legislation of that State, but if the
the recipient is entitled to the rate may not exceed 12.5
per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2 shall,
a) interest accruing from Argentina excluded from Argentine tax if:
1) receiver is the Swedish State, its political subdivision, or
local authority, or the payer is the Argentine State, its
political subdivision or local authority;
2) receiver is Sveriges riksbank;
3) receiver is SWEDECORP (Swedish International
business assistance) or Swedfund International AB or other
similar institution, that the Contracting States ' competent
authorities from time to time agree.
b) interest accruing from Sweden shall be exempt from Swedish
tax if:
1) receiver is the Argentine State, its political subdivision,
local authority or if the payer is the Swedish State, its political
subdivision or local authority;
2) receiver is "Banco Central de la República Argentina", "Banco de
La Nación Argentina "or Banco de la Provincia de Buenos Aires"
or any similar institution, that the Contracting States
competent authorities from time to time agree.
c) interest accruing from a Contracting State and paid to the
a resident of the other Contracting State in respect of
a loan guaranteed by a body referred to in (a) or (b) shall be
exempt from taxation in that State;
d) interest accruing from a Contracting State shall be
exempt from tax in that State if the beneficial owner of the interest
is resident in the other Contracting State, and the interest is paid
on the occasion of debt incurred as a result of the sale of
credit of machinery or industiell, commercial, or scientific
equipment from a resident of the other State, except in
where the sale is made between associated or claim arises
between related persons.
4. The term "interest" shall be understood in this article income of each
kind of claim, whether secured by mortgage
property or not, and whether it entails the right to share in the
debtor's profits or not. The term particularly refers to the income of
securities, issued by the State, and inkmst of bonds
or debentures, including premiums and profits therein relating
to such securities, bonds or debentures;
Penalty for late payment is not considered as interest at
the application of this article.
5. Bestämemlserna in paragraphs 1, 2 and 3 shall not apply if the
is entitled to the interest is resident in a Contracting State and
carries on business in the other Contracting State, from the
the interest is derived, from where the permanent establishment situated or exercises
independent professional activities in the other State from where located
permanent device, as well as the claim in respect of which the interest is paid
owns truly connected with the permanent establishment or the
permanent device. In such cases, apply the provisions of
Article 7 or article 14.
6. interest shall be deemed to arise from a Contracting State if the payer
is that State itself, its political subdivision, local authority
or a resident of that State. However, if the person
paying the interest, whether he is domiciled in a Contracting State
or not, has in a Contracting State a permanent establishment or
permanent device in relation to which the debt is incurred for
the interest is paid, and the interest rate borne by the permanent establishment
or the permanent devices, considered the interest derived from the
State in which the permanent establishment or the permanent devices
There is.
7. where by reason of a special relationship between the payer and the
who is entitled to the interest or between both of them and any other person
the amount of the interest, having regard to the debt claim for which the interest rate
paid, exceeds the amount which would have been agreed between
the payer and the beneficial owner of the interest of such relationships
not exist, the provisions of this article shall apply only to
the latter amount. In such a case the taxable surplus amount
According to the law of each Contracting State in accordance with
the other provisions of this agreement.
8. the provisions of this article shall not apply if the loan is granted with
its main objective to achieve the benefits of this article.
9. If Argentina in an agreement to avoid double taxation with
third State which is a member of the Organization for economic cooperation
and development (OECD), agree to exempt interest derived
from Argentina from Argentine tax on interest or to lower the
tax rate referred to in paragraph 2, that the exemption or
lower tax rate will be applied automatically as if this had been prescribed
in paragraph 2 of this article.
Article 12
Royalty
1. Royalty, as derived from a Contracting State and paid
to a resident of the other Contracting State, may
be taxed in that other State.
2. Royalties may also be taxed in the Contracting State
from which it is derived, under the legislation of that State, but the
If the recipient has the right to royalties, shall not exceed:
a) 3 per cent of the gross amount of the royalties relating to the royaltyns of the payment
for the use of, or the right to use news;
b) 5 per cent of the gross amount of the royalties relating to the royaltyns of the payment
for the use of, or the right to use any copyright of literary,
dramatic, musical or other artistic work (royalties on
game film and arbten on film or videotape or other means of
of reproduction for use in connection with television covered
though not);
c) 10 per cent of the gross amount of the royalties relating to the royaltyns of the payment
for the use or right to use any patent, trade mark, design
or model, plan, secret formula or secret
method of manufacture as well as for the use of, or the right to
use industiell or scientific equipment, or for
information concerning industrial, commercial or
scientific nature, including payments for the provision of
technical assistance; and
d) 15 per cent of the gross amount of the royaltyns in other cases.
3. The term "royalty is understood in this article each kind of
payments received as compensation for the use by or for the
the right to use news, copyright in literary, dramatic,
musical or other artistic works, patent, trademark,
design or model, plan, secret formula or secret
method of manufacture or any other intangible asset and
the use of, or the right to use industrial, commercial
or scientific equipment but only to the extent that the use
or the right to use such equipment includes a
transfer of technology, or for information on the experience knowledge
of industrial or scientific experience, and includes kommerstiell
payments for technical assistance, as well as all kind of payments
for feature films and works on film, videotape or other means of
reproduction for use in connection with television.
4. the provisions of paragraphs 1 and 2 shall not apply if the
the right to the royalties is a resident of the Contracting State and
carries on business in the other Contracting State, from the
royalties derived from the permanent establishment situated there or exercise
independent professional activities in the other State from where located
permanent device, and the right or property in question
If the royalty is paid owns real connection with the fixed
the establishment or the permanent devices. In such a case
apply the provisions of article 7 or article 14.
5. Royalties shall be deemed to arise from a Contracting State if
the payer is that State itself, its political subdivision,
local authority or a resident of that State. If
However, the person paying the royalties, whether he is
resident in a Contracting State or not, of a Contracting
State has a permanent establishment or a permanent device in
connection with which the obligation to pay the royalty arises, and
royalties are borne by that permanent establishment or habitual
the device, are considered royalty come from the State in which the
permanent establishment or permanent device, see.
6. where by reason of a special relationship between the payer and the
the person entitled to the royalties or between both of them and other
personal royalty amount, taking into account the utilization, the right
or the enlightenment for which royalties are payable, the excess
the amount which would have been agreed between the payer and the
who is entitled to royalties if such links do not exist,
the provisions of this article shall apply only to the latter
amount. In such case, the excess amount is taxed according to the
the law of each Contracting State in accordance with
the other provisions of this agreement.
7. The provisions of this article shall not apply if the correct
or property in respect of which the royalties are paid, agreed or
determined with the main purpose to achieve the benefits of
This article.
8. If Argentina in an agreement to avoid double taxation with
third State which is a member of the Organization for economic
cooperation and development (OECD) agreements exempt
in paragraph 2 (c) angivnen royalty derived from Argentina from
Argentine tax on royalties or to limit the tax rate
referred to in that paragraph, such exemption or
lower tax rate will be applied automatically as if this had
provided for in paragraph 2 (c) of this article.
Article 13
Capital gain
1. Gains from the alienation of ships or aircraft
used in international traffic by an enterprise of a Contracting
State or of movable property that is attributable to the use of
such ships or aircraft, shall be taxable only in that State.
2. Gains from the alienation of shares in the capital of a
companies domiciled in a Contracting State may be taxed in the
This state at the time of transfer from such holdings referred to in article
10 paragraph 2, shall, however, not the tax thus levied
exceed 10% of the taxable profit.
Article 14
Independent professional activities
1. income, as a natural person resident in one Contracting
State acquires through the exercise of profession or other independent
activities in the other Contracting State, may be taxed in the
that other State but the tax so charged shall not
exceed 10% of gross income as he is not in the other
Contracting State has a permanent device which are regularly
available to him to pursue the activity. If he has
such a permanent device, the income is taxed in the
other State according to the laws of that State, but only so much
of them as is attributable to that permanent device.
2. The expression "liberal profession" includes especially independent
scientific, literary and artistic activities, educational
and teaching, as well as such independent operations that
teacher, lawyer, engineer, architect, dentist and an accountant.
3. If Argentina in an agreement to avoid double taxation with
third State which is a member of the Organization for economic
cooperation and development (OECD), agree to limit
taxation of such in paragraph 1 of this article set
compensation for independent professional activities carried on without a
permanent device, to a rate which is lower than the
prescribed in this agreement, this lower tax rate
(including exemptions) apply automatically under
This agreement from the date, when the förstnämda agreement begins
applied.
Article 15
Single service
1. the provisions of articles 16, 18 and 19 shall give rise
other, taxable wages and other similar remuneration paid by person
resident in one Contracting State receives on account of employment
only in that State unless the work is carried out in the other
Contracting State. If the work is performed in that other State, may
compensation received for work are taxed there.
2. Notwithstanding the provisions of paragraph 1 shall be taxable compensation, which
person resident in one Contracting State receives for work
performed in the other Contracting State, only in the former
State, if
a) recipient residing in the other State during the period or
time periods that in total not exceeding 183 days during a
twelve-month period commencing or ending in the tax year
in question, and
b) remuneration paid by employers who do not live in the
other State or on his behalf, and
c) compensation does not affect the permanent establishment or habitual
device which the employer has in the other State.
3. Notwithstanding the preceding provisions of this article,
remuneration for work performed on board the ship or aircraft,
used in international traffic by an enterprise of a
Contracting State, be taxed in that State.
Article 16
Directors ' fees
Directors ' fees and other similar remuneration, as resident
in a Contracting State receives as a member of the Board of Directors
or other similar bodies in companies established in other
Contracting State, may be taxed in that other State.
Article 17
Artists and athletes
1. Notwithstanding the provisions of articles 14 and 15, income,
as a resident of a Contracting State acquires by
their personal business in the other Contracting State in the capacity of
artist, such as a theatre or movie actor, radio or
television artist, or a musician, or athlete, taxed
in that other State.
2. In cases where the income through personal business, as an artist or
athlete exercising as such, do not become the property of the artist or
the athlete himself without another person, that income may, without
by way of derogation from the provisions of articles 7, 14 and 15, be taxed in the
the Contracting State in which the artist or athlete exercising
the business.
3. the provisions of paragraphs 1 and 2 shall not apply to
income that are acquired as a result of activities in a
Contracting State of an artist or sportsman if the visit
in this State solely or principally funded by
public funds of the other Contracting State, its political
subdivision or local authority. In such cases, the
the income is taxed in accordance with the provisions of articles 7, 14 or 15.
Article 18
Pensions, annuities and similar compensation
1. a) Pension derived from a Contracting State and which
paid to a resident of the other Contracting State,
(b) the remuneration is paid, either), periodic or not, according to
social security legislation or other public
organised order in a Contracting State for social welfare purposes,
(c)) annuities include moving from a Contracting State and which
paid to a resident of the other Contracting State,
may be taxed in both Contracting States.
2. The term "annuity" is understood in this article a fixed sällt
amount paid periodically at specified times during a
person's lifetime or during a specified or ascertainable period of time
and that is because of the obligation to give effect to these
However, payments made as remuneration for fully answering the consideration
in money, or pennigars value (with the exception of the executed
services).
Article 19
Public service
1. a) Compensation (except for retirement), paid for by a
Contracting State, political subdivision or local
authority to the natural person on the basis of the work carried out in
This State, political section, or local authority
service, shall be taxable only in that State.
b However, such remuneration shall be taxable only) in the second
Contracting State if the work is performed in this State and the
natural person in relation to a resident of this State and:
1) is a national of that State, or
2) were not allowed to live in this State solely for the purpose of performing
the work.
2. the provisions of articles 15 and 16 shall apply to remuneration
paid on the basis of the work carried out in connection with business
carried on by a Contracting State, its political subdivision
or local authority.
Article 20
Students
A student or business trainee who is, or immediately before
visetelsen in a Contracting State a resident of the other
Contracting State and residing in the first State
exclusively for their education or training, is not taxed
in this State for the amount that he receives for his support, his
teaching or training, provided that the amounts
derived from the source uanför.
Article 21
Other income
1. income as a resident of a Contracting State acquires
and which are not dealt with in the foregoing articles, shall be taxable only in
This state. income derived from the other Contracting State
may, however, also beskatttas in that other State.
2. The provisions of the first sentence of paragraph 1 shall not apply to
income, other than income from immovable property referred to in
Article 6, paragraph 2, if the recipient of the income is resident in a
Contracting State, carries on business in the other Contracting
State from where located permanent device, as well as the
right or property in respect of which the income is paid is the owner
effectively connected with the permanent establishment or the
permanent device. In such cases, apply the provisions
in article 7 or article 14.
Article 22
The Elimination of double taxation
1. with regard to Argentina, the dubbelbaskattning be avoided at
the following ways:
If a resident of Argentina receives income which, in accordance with
This agreement may be taxed in Sweden, Argentina from the
Argentine tax on income offset an amount equivalent
the income tax paid in Sweden for income.
Settlement amount shall not, however, exceed that part of the
income tax, calculated without such a settlement, charged on
the income which may be taxed in Sweden.
2. in the case of Sweden, double taxation shall be avoided in
the following ways:
a) where a resident of Sweden acquires income according to
Argentine legislation and in accordance with the provisions of
This agreement may be taxed in Argentina, Sweden-with
subject to the provisions of Swedish legislation concerning
deduction of foreign taxes (even in the version in the future
can get through to change without the general principle set out here
change)-from the Swedish tax on income offset an amount
corresponding to the Argentine tax paid for income.
b) where a resident of Sweden receives income, which
in accordance with the provisions of this Agreement shall be taxable only in Argentina
get in determining Sweden-Swedish progressive tax
-to take account of such income.
c) Notwithstanding the provisions of paragraph (a) of this paragraph,
dividends from companies established in Argentina to resident companies
in Sweden exempt from Swedish tax according to the provisions of
the Swedish exemption from dividend which is obtained by
Swedish companies by subsidiaries abroad.
d) for the purposes of paragraph 2 (a) of this article, the
Argentinian minimum tax on companies ' assets and the
Argentine tax on assets fysikska persons referred to
in article 2, paragraph 3 (a), (2) and (3) be considered to be income taxes.
e) for the purposes of paragraph 2 (a) of this article the expression
"the Argentine tax paid", include Argentine tax
that would have been paid, but that because of the limited time
provisions of Argentine law intended to promote economic
development has not been paid, or paid with lower amounts. The specified
applies only in the event that the tax exemptions granted to or
lower tax paid in respect of income arising from the industrial
or manufacturing activities or from agriculture, forestry,
fishing or tourism (restaurant and hotel operations in that involved)
and provided that the operation has been conducted in Argentina.
For the purposes of paragraph 2 (c) of this article is considered a tax on
15 percent based on a Swedish tax base have been paid
for such activities as stated in the previous sentence under where
specified conditions.
f) for the purposes of paragraph 2 (a) of this article, argeninsk
tax payable on account of the royalty received for
the use of, or the right to use patents, trademarks, designs
or model, plan, secret formula or method of manufacture or
for information on the erfarnhetsrön of industrial, commercial or
scientific nature including payment for lämnadet of technical
assistance, when this has been used in such activities as mentioned
in point (e) under the conditions set out therein, in addition to the
Argentine tax actually paid, shall be deemed to have been paid with
another 5 percent, or about any such tax does not have
charged, be deemed to have been paid by 5 per cent of the gross amount of the royaltyns.
g) the provisions of paragraphs (e) and (f) apply only in respect of the
first ten years during which this Agreement shall apply. This period can
may be extended by mutual agreement between the competent
authorities.
Article 23
Prohibition of discrimination
1. nationals of a Contracting State shall not, in the second
Contracting State be subject to taxation or
coherent demands that are of a different kind or more onerous than
the taxation and related requirements as nationals of
the other State under the same circumstances are or may be
subject to. Notwithstanding the provisions of article 1 shall apply
This provision also on the person who is not domiciled in a
Contracting State or in both Contracting States.
2. the taxation on a permanent establishment which businesses of a Contracting
State has in the other Contracting State, shall in that other
State may not be less favourable than the taxation of companies in
the other State, that carries out activities of the same kind. This
provision is not considered to entail the obligation of a Contracting
State to grant a resident of the other Contracting
the State such personal deduction for tax purposes, such
the exemption or reduction on the basis of marital status
or supply duty to family, granted resident
in their own State.
3. Except where the provisions of article 9, paragraph 1, article 11
paragraph 7 or paragraph 6 of article 12 apply, interest, royalties
and other payments from the company in a Contracting State to the
a resident of the other Contracting State tax deductible
in determining the taxable income of such
company on the same terms as payment to a resident of
the first State. Similarly, the debt that companies in
a Contracting State to a resident of the other
Contracting State tax deductible in determining such
corporate taxable fortune on the same terms and conditions as the debt
to a resident of the förstnämda State.
4. Enterprises of a Contracting State, the capital of which is wholly or partly
owned or controlled, directly or indirectly, by one or more
residents of the other Contracting State, shall
not in the first State become subject to taxation or
related requirements are of a different kind or more
burdensome than the taxation and related requirements
other similar companies in the förstnämda State is or can
be subject to.
5. Notwithstanding the provisions of article 2 shall apply the provisions
in the present article on the taxes of every kind and nature.
Article 24
The procedure for the mutual agreement
1. If a person believes that a Contracting State or both
Contracting States took measures to him causes
or will result in taxation contrary to the provisions
in this agreement, he may, without prejudice to his right to
make use of the remedies available in these countries
internal legal order, submit the matter to the competent authority
in the Contracting State of which he is a resident or, if the question is
on the application of article 23, paragraph 1, in the Contracting State in which the
He is a national. The matter shall be presented within three years from the
time when the person in question had knowledge of the action
given rise to taxation contrary to the provisions of
the agreement.
2. If the competent authority finds the complaint justified but not
can bring about a satisfactory solution, the
authority to resolve the matter by mutual agreement with the
competent authority of the other Contracting State for the purpose of
avoid taxation contrary to the agreement. If the agreement
between the competent authorities, the tax be levied and
refund or deduction of tax granted in accordance with
This understanding. Agreement reached shall be implemented
Notwithstanding the time limits in the Contracting States ' internal
legislation.
3. the competent authorities of the Contracting States shall
by mutual agreement, seek to determine or
doubts arising concerning the interpretation or application
of the agreement. They can also consult in order to eliminate
double taxation in cases not covered by the agreement.
4. the competent authorities of the Contracting States may take
in direct connection with each other in order to reach agreement
in the cases specified in the preceding paragraphs. If oral
deliberations are considered to facilitate an agreement, such
consultations take place in a Committee consisting of
representatives of the competent authorities of the Contracting
States.
Article 25
Exchange of information
1. the competent authorities of the Contracting States shall
Exchange such information as is necessary to implement the
the provisions of this agreement or of the Contracting State
internal legislation concerning taxes covered by the agreement,
insofar as the taxation thereunder is not contrary
against the agreement. Exchange of information is not restricted by
Article 1. Information which a State contract received final
shall be treated as secret in the same manner as information
obtained in accordance with the internal law of that State and may
be disclosed only to persons or authorities (including
courts and administrative authorities) which defines,
receive or collect or deal with complaints concerning taxes
covered by the agreement. Such persons or authorities shall
use the information only for such purposes. They may disclose
the information in public court proceedings or in judicial decisions.
2. the provisions of paragraph 1 is not considered to entail the obligation for an
Contracting State to
a) take förvalningsåtgärder derogating from the legislation and
administrative practices in force in that Contracting State, or in the second
Contracting State,
c) supply information which would disclose any commercial, industrial,
commercial or professional secret or of a commercial project.
procedures or information whose transmission would
contrary to General considerations of public policy.
3. If a Contracting State so requests information under this
Article, the other Contracting State shall endeavour to
collect the information that the request is for the similarly
as if it were a tax to their own State, notwithstanding that the
It is at this time not need the information. If the competent
authority of a Contracting State so requests, it shall, in particular,
competent authority of the other Contracting State shall endeavour
to provide information under this article in the form
as requested, such as documentary witness certificate and certify copies
the complete original documents (including postings,
documents, reports, records, books or written
documents) in the same omfattnnig that such certificates and documents
can be obtained under the laws and administrative practices of
that other State with respect to its own taxes.
Article 26
Diplomatic representatives and consular officials
1. the provisions of this Agreement shall not affect the privileges at the
taxation which, according to the General rules of international law or
provisions of specific agreements apply diplomatic
representatives or consular officials.
2. Notwithstanding article 4, an individual who belongs to
a Contracting State's mission, consulate or standing
representation, which is situated in the other Contracting
State or in a third State, for the purpose of implementing this Agreement shall be deemed to have
a resident of the sending State if he is in the sending State is
subject to the same obligations in relation to tax on their entire income
as a resident of this State.
3. the agreement shall not apply to an international organization, its
bodies or officials, or the person who is a Member
of a third State or group of States ' diplomatic mission,
Consulate or permanent representation and residing in a
Contracting State be subject to the same obligations in question
If the tax on all his income as a resident there.
Article 27
Date of entry into force
1. The Governments of the Contracting States shall notify to the
each other when the constitutional measures necessary to this
Agreement shall come into force has been made.
2. the agreement shall enter into force thirty days after the date of the last
of these notifications as referred to in paragraph 1 are received and the
rules are applied in both Contracting States:
(a)) in respect of withholding taxes, on income which is acquired on 1 January
the calendar year immediately following the year in which the agreement is effective
in force or later;
(b)) in respect of other taxes on income and for Argentina
on assets, on taxes imposed for fiscal years
immediately after the year in which the agreement enters into force
or later.
3. Upon entry into force of this agreement, the agreement between the
The Government of the Argentine Republic and the Government of the Kingdom of Sweden
for the avoidance of double taxation with respect to taxes on income
and fortune signed on 3 september 1962 and agreement
If mutually exempting from income tax of income derived
from maritime and air traffic concluded by Exchange of notes
dated 20 november 1948 repealed. The provisions
in the 1962 agreement and the 1948 Agreement shall, however,
continue to apply until the provisions of this agreement in
compliance with the provisions of paragraph 2 of this article shall
applied.
Article 28
Termination
This agreement will remain in force until the expire of a
Contracting State. Each Contracting State may, at the diplomatic
way in writing terminate agreement by notice thereof at least
six months before the end of any calendar year following after a
period of six years from the date of entry into force of the agreement. In the event
of such termination the agreement ceases to have effect in both Contracting
States.
(a)) in respect of withholding taxes, on income which is acquired on 1 January
the calendar year immediately following the year in which the
the notification is submitted or later;
(b)) in respect of other taxes on income, and for Argentina
on assets, on taxes imposed for fiscal years
beginning on January 1 of the calendar year immediately following that in which the
under which the notification is submitted or later.
In witness whereof the undersigned, being duly
authorization, have signed this agreement.
Done at Stockholm on 31 May 1995, in duplicate in the Spanish,
Swedish and English languages, all three texts are equally
an official record. In the event that the dispute in the interpretation shall
However, the English text shall prevail.
For The Kingdom Of
The Swedish Government
Göran Persson
For The Republic Of
Argentina's Government
Atilio Molteni
PROTOCOL
At the signing of the agreement on this day between the Kingdom of Sweden
and the Republic of Argentina for the avoidance of double taxation and the
the prevention of fiscal evasion with respect to taxes on income (hereinafter referred to as
the "agreement"), the undersigned have agreed that the following
conditions shall form an integral part of the agreement.
1. To all the provisions of the agreement and the Protocol
(a)) the term "income" includes, as the context leads
other, also capital gains.
b) If a Contracting State in the future will introduce
"offshore" legislation, the competent authorities shall, through
mutual agreement determine how agreement shall apply
in relation to undertakings enjoying benefits under the
the legislation.
2. Ad article 2
The provisions of this Agreement shall not affect each Contracting
the State's right to tax wealth or assets in accordance
with its internal legislation. Property or assets in the form
by ship or aircraft use in international traffic of a
enterprises of a Contracting State, as well as movable property pertaining
to the use of such ships and aircraft, shall only
be taxed in that State.
3. in article 3, paragraph 1 (a)
For the purposes of this agreement, the expression "a Contracting
State "and" the other Contracting State "cover each area
over which the State exercises tax jurisdiction.
4. in article 7, paragraph 1,
Paragraphs (b) and (c) shall not apply if the enterprise shows that such
sales or business cannot reasonably have been conducted
through the permanent establishment.
5. in article 7, paragraph 3
This provision shall not entail the obligation of a Contracting
State to provide full deduction of expenses after deduction of
These are somehow limited to the determination of income
According to internal legislation or to allow deduction of
expenditure which, because of its nature, is not generally
deductible under that State's domestic law.
6. in article 7, paragraph 5
Notwithstanding the provision of article 5 paragraph 6 (d) of this agreement
export of goods purchased by a company remain subject to the
the relevant internal legislation on export.
7. To articles 8 and 13
The provisions of article 8 paragraph 1 and article 13 paragraph 1
with regard to income and capital gains that are acquired
of the air transport Consortium Scandinavian Airlines (SAS) only in the case
If the part of the income or capital gain that corresponds to
the share in the Consortium held by AB Aerotransport (ABA), the
Swedish part owner of Scandinavian Airlines System (SAS).
8. in article 10, paragraph 2
Avtalssutande the competent authorities of the States shall, prior to
on 30 June of the third year that this agreement is applied,
consult to determine if the tax rates, as provided for in
Article 10, paragraph 2 shall be reduced or if the distribution between
companies shall be exempt from tax in the Contracting
State of which the company paying the dividends is a resident.
9. To article 12 paragraph 2
(a)) The limitation of source taxation as provided for in paragraph 2
shall, in the case of Argentina, subject to the
registration procedure provided for by its internal law.
b) rather than in paragraph (c) statutory income tax rate of 10
percentage in point (d) shall be the statutory income tax rate of 15 per cent
apply to royalties relating to payment for the use or right
to use industrial or scientific equipment when such
payment takes place between related persons.
10. in article 15, paragraph 3
Compensation, as a resident of Sweden receives for work
performed on board the aircraft used in international
traffic by the air transport Consortium Scandinavian Airlines System (SAS),
shall be taxable only in Sweden.
11. in article 22, paragraph 2
If the competent authorities do not agree on such
extension of the time period mentioned in paragraph (g), all
provisions relating to the limitation of the source state taxation
be renegotiated.
12. Article 23
The provisions of this Agreement shall not be construed as a Contracting
State is unable to apply the provisions of its internal
Regulation of companies that funded too much with
foreign capital ("thin capitalization provisions").
In witness whereof the undersigned, being duly
authorization, have signed this Protocol.
Done at Stockholm on 31 May 1995, in duplicate in the Spanish,
Swedish and English languages, all three texts are equally
an official record. In the event that the dispute in the interpretation shall
However, the English text shall prevail.
For The Kingdom Of
The Government of Sweden
Göran Persson
For The Republic Of
Argentina's Government
Atilio Molteni
