Act (1994:282) About The Double Taxation Treaty Between Sweden And Bolivia

Original Language Title: Lag (1994:282) om dubbelbeskattningsavtal mellan Sverige och Bolivia

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section 1 of the agreement for the avoidance of double taxation and

Prevention of tax evasion with respect to taxes on income

Sweden and Bolivia signed on 14 January 1994 shall,

along with the protocol attached to the agreement and that

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 as

would otherwise exist.



3 repealed by law (2011:1363).



Annex



AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE REPUBLIC OF BOLIVIA

GOVERNMENT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF

TAX EVASION WITH RESPECT TO TAXES ON INCOME



The Kingdom of Sweden and the Republic of Bolivia, desiring to conclude an

Agreement for the avoidance of double taxation and the prevention of

tax evasion with respect to taxes on income, have agreed

the following:



Article 1



Persons to whom the agreement applies



This agreement shall apply to persons who are domiciled in a

Contracting State or in both Contracting States.



Article 2



Taxes covered by the agreement



1. The taxes to which this agreement applies are



a) in Bolivia:



1) completing the treasure to the value added tax,



2) tax at the flat-rate income,



3) the tax on income from property, schablonnmässigt calculated



4) omsättningssskatten on certain property, and



5) tax on profit on the extraction of hydrocarbons;



(in the following referred to as "Bolivian 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

et al. and



4) the municipal income tax;



(in the following referred to as "Swedish tax").



For the purposes of this agreement, the taxes referred to in

This paragraph shall be deemed to be taxes on income.



2. the agreement also apply to taxes for the same or essentially

Similarly, after the signing of this agreement will be incurred

In addition to or in place of the taxes referred to in paragraph 1.



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 meaning stated below:



a) "Bolivia" refers to the Republic of Bolivia, and includes when

the expression used in the geographic significance, the area over which the

Republic of Bolivia's tax laws are applicable;



b) "Sweden" refers to the Kingdom of Sweden and the includes, when

the expression 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)) "a Contracting State" and "the other Contracting State"

referring to Bolivia and Sweden, as the context requires;



d) "person" includes a natural person, company or other association;



e) "company" refers to the legal person or other person for tax purposes

be treated as legal persons;



f) "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 or business conducted

by a resident of the other Contracting State;



g) "international traffic" refers to transport by ship or

aircraft used in enterprises of a Contracting State, except

When the ship or aircraft are used exclusively between sites

in the other Contracting State;



h) "national" refers to:



1) a natural person who is a national of a Contracting State,



2) any legal person, partnership, or other association

incorporated under the law of a Contracting

State;



in) "competent authority" refers to:



1) in Bolivia, "Ministro de Hacienda y Desarrollo Económico", its

authorised representative or the authority which has been assigned to

be a competent authority for the purposes of this agreement,



2) in Sweden, the Minister of finance, his authorized 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 expression "any person with

resident in one Contracting State "person who under the law

in this State are taxable because of domicile, residence,

place of management or other similar circumstances.



The term "resident of a Contracting State" includes

not the person who is liable to tax in that State, only for income

from sources in that State; however, the expression include each

person who is a resident and taxpayer in Bolivia as Bolivian

legislation.



2. where by reason of the provisions of paragraph 1 an individual is a resident

in both Contracting States, is determined his residence on the following

way:



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 dwelling

in both States, he shall be deemed to be a resident of the State with which 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 does not

reside permanently in any of them, he is considered to be resident in the

State of which he is a national;



d) if he is a national of both States, or if he is not a citizen

in one of them, the competent authorities of the Contracting

States the question by mutual agreement.



3. where by reason of the provisions of paragraph 1 a person other is physical

person is a resident of both Contracting States, the person is deemed to

be a resident of the State in which its place of effective management.



Article 5



Permanent establishment



1. for the purposes of this agreement reference to the expression "fixed

establishment means a fixed place of business, from

What a business is wholly or partly carried on.



2. The term "permanent establishment" includes:



a) place of business management,



b) branch,



c) offices,



d) factory,



e) workshop,



f) farming or plantation, and



g) mine, an oil or gas well, a quarry or any other place of

the extraction of natural resources.



3. 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.



4. Notwithstanding the preceding provisions of this article shall be deemed to

the expression "permanent establishment do not include:



(a)) the use of facilities solely for storage, exhibition

or disclosure of the company belonging to goods,



(b) holding of a company belonging to) stock in trade solely for

storage, exhibition or distribution,



(c) holding of a company belonging to) stock in trade solely 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 is the fixed place of business exclusively

to engage in other activities of the undertaking of preliminary or

Deputy art,



f) holding is the fixed place of business exclusively

to combine the activities listed in paragraphs a)-(e)), during

provided that all the activities from the

permanent place of business because of this

combination is of a preparatory or auxiliary character.



5. If a company for the purchase of mineral products to the company holds

a fixed place of business in a Contracting

State shall, notwithstanding the provisions of paragraph 4 of this

Article-such fixed place is considered to constitute a permanent establishment.



6. If a person (who is not the independent representative on the

paragraph 7 is applied) is operating in a Contracting State for a

business in the other Contracting State, it is considered that company-

Notwithstanding the provisions of paragraphs 1 and 2 have fixed

establishment in the first-mentioned Contracting State in respect of

each activity which that person carries on for company name

unless the business is limited to that specified in

paragraph 4 and-if it was conducted 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.



7. Enterprises of a Contracting State are not considered to have a permanent establishment

in the other Contracting State solely on the grounds that the company

doing business in that State through the Agency of the

broker, Commissioner, or other independent agent, in

in doing so, provided that such person is engaged in his customary

business operations.



8. 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

the company is firmly drifställe in the second.



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 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

the law of the Contracting State in which the property is situated.

The term includes, however, always accessory to immovable property,

the living and the dead furniture in agriculture and forestry, rights

to which the provisions of civil law relating to immovable property apply,

buildings, tenancies of immovable property, as well as the right to

changeable or fixed remuneration for the use of, or

the right to use mineral occurrence, source or another natural resource.

Ships, boats and aircraft is not considered to be real property.



3. the provisions of paragraph 1 shall apply to income acquired

through immediate use, through rental or other use

of immovable property.



4. the provisions of paragraphs 1 and 3 shall also apply to income

of immovable property belonging to the company and on income from immovable property

used for the independent professional practice.



5. Nothing in this agreement will prevent Bolivia from charging "taxes

on flat-rate calculated income from property "on real estate

located in Bolivia.



Article 7



Income from operating



1. the Income of an enterprise of a Contracting State

acquire, shall be taxable only in that State unless the enterprise

carries on business in the other Contracting State from where

permanent establishment situated. If the enterprise carries on business just now

specified manner, the company's income is taxed in the other

the State, but only so much thereof as is attributable to that

permanent establishment.



2. enterprises of a Contracting State carries on business in the

other Contracting State from where the permanent establishment situated,

are entered, unless the provisions of paragraph 3 shall give rise to another, in

Each Contracting State to the permanent establishment the

income as it can be assumed that the establishment would have acquired,

If it were a stand-alone company, which bedrivivit operations

of the same or a similar nature under the same or similar conditions

and independently conclude business with the undertaking to which the

establishment belongs.



3. In determining permanent establishment income deduction is allowed

for expenses incurred for the permanent establishment, including

included expenses for management and General Administration,

whether the expenditure incurred in the State in which the Permanent

establishment is situated or elsewhere.



4. To the extent that the income attributable to the permanent establishment used in a

Contracting State be determined on the basis of a division of

the company's entire income on the different parts of the company, preventing

the provisions of paragraph 2 shall not be of this Contracting State

the taxable income is determined by such a procedure.

The allocation method used shall, however, be such that

the result is consistent with the principles set out in this article.



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. The specified does not limit the right of Bolivia

taxation of a permanent establishment in the case of a company acquires

mineral products through that permanent establishment.



6. for the purposes of the preceding paragraphs, income is determined as

are attributable to the permanent establishment by the same procedure

from year to year, unless good and sufficient reasons causing the

other things.



7. Included in income by operating income which are dealt with in particular in

other articles of this agreement, the provisions of these

ariklar not by the rules of the present article.



Article 8



Sea and air transport



1. income acquired by the enterprises of a Contracting State through the

the use of ships or aircraft in international traffic

shall be taxable only in that State.



2. the provisions of paragraph 1 apply to the income

acquired by the air transport Consortium Schandinavian Airlines System

(SAS) only in respect of that part of the income corresponding to the

share in the Consortium held by AB Aerotransport (ABA), the

Swedish part owner of Scandinavian Airlines System (SAS).



3. the provisions of paragraph 1 shall also apply to income acquired

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 the 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 in a Contracting State a

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,

receive all income, with no such conditions would have been added

one delivered but which, because of the conditions in question are not

established this company, be included in these corporate income and

be taxed accordingly.



2. In cases where one Contracting State in the income of a company

in this State do-and accordingly, tax-

income, for which an enterprise of the other Contracting

State is taxed in the other State, and it thus included

income is such as would have been the company in the

förtsnämnda State of the conditions agreed between the companies

had been those which would have been agreed between each other

independent companies, that other State may, if it considers that

It is legitimate to income included in the specified manner;

implement the proper adjustment of the amount of the tax imposed

for income there. When such adjustments are observed other provisions

in this agreement and the competent authorities of the Contracting

States are in talks with each other when necessary.



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 that other State.



2. Notwithstanding the provisions of paragraph 1 may, however, the dividend

taxed in the Contracting State of which the company paying the

dividends is a resident, according to the laws of that State, but

If the recipient is entitled to the dividend tax may not exceed

15 per cent of the gross amount of the dividends. If the person who has the right to

the investigation is a company (other than a partnership) which holds

at least 25 percent of the paying company's capital, be excluded

dividends from taxation in the State of which the company paying the

dividends is a resident.



This paragraph does not affect the company's taxation of profit of the

the dividend was paid.



3. The term "dividends" is understood in this article income by

shares or other rights, not being debt-claims, with the right

to share in profits, as well as income from other investments in companies under

the law of the State in which the distributing company is resident

on the taxation of 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

other State from where located permanent device, as well as the

share on account of which the dividend is paid is the owner of genuine link

with the permanent establishment or the permanent devices.

In such cases, apply the provisions of article 7 and

Article 14.



5. If the company resident in a Contracting State receives income

from the other Contracting State, that other State may not

taxing dividend that the company pays, 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 stadigvarade device in this

State, nor on the company's undistributed profits to a tax

based on the company's undistributed profits, even if the dividend or

the undistributed profits consists wholly or partly of income

raised in that other State.



Article 11



Interest rate



1. interest, stemming from a Contracting State and paid

to a resident of the other Contracting State, may

be taxed in that other State in accordance with the law.



2. interest may also be taxed in the Contracting State

from which it is derived, under the legislation of that State, but the

If the recipient is entitled to the interest, the tax does not exceed

15 per cent of the gross amount of the interest.



3. Notwithstanding the provisions of paragraph 2, interest referred to

in paragraph 1 shall be taxable only in the Contracting State in which the recipient

is entitled to the interest, the tax shall not exceed 15 per cent of

gross amount of the interest.




(a)) the interest is paid to the Government of a Contracting State,

the Central Bank of a Contracting State, a political subdivision

or to a local authority of such State,



b) the interest is paid by the person who set out in (a),



c) the interest is paid on account of a loan granted or guaranteed

of a financial institution by public law karakatär with

to promote export and development where the credit is granted or

guaranteed on particularly advantageous terms, or



d) the interest is paid in respect of credit sale of a business

in one Contracting State of merchandise or industrial, commercial

or scientific equipment to an enterprise of the other

Contracting State.



4. the Contracting States agree that, as regards paragraph

3 in this article includes the phrase "financial institution of

public character "in Sweden SWEDECORP (Board of

international trade and industry) and Swedfund International AB

or Swedish institution established by the Swedish

Government to fulfil the same purpose as the aforementioned

institutions.



5. 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 refers to the particular income

of securities, issued by the State, and

bonds or debentures, including premiums and therein

profits pertaining to such securities, bonds

or debentures. Penalty for late payment is considered

not that interest for the purposes of this article.



6. the provisions of paragraphs 1, 2 and 3 shall not apply if the

who 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 for the interest rate

paid owns truly connected with the permanent establishment or

the permanent devices. In such cases, apply the provisions

in article 7 or article 14.



7. interest shall be deemed to arise from a Contracting State if the payer

is the State itself, a political subdivision, local authority or

resident of this state; however, if the person

paying the interest, whether he is a resident of an ACP State's end

or not, has in a Contracting State a permanent establishment or

permanent device in relation to which the debt is incurred

on which the interest is paid, and the interest rate borne by the permanent establishment

or the permanent devices, considered the interest come from

the State in which the permanent establishment or the Permanent

the device is available.



8. 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

the latter amount. In such case the excess is taxed

amounts in accordance with the laws of each Contracting State with

observance of the other provisions of this agreement.



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 in accordance with the law.



2. Royalties 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 royalties, the tax may not exceed

15 per cent of the gross amount of the royaltyns.



3. The term "royalties" in this article, of course, every kind of

payments received as compensation for the use of, or be

received as compensation for the use of, or the right to

use the copyright of literary, artistic or scientific

work, including cinematograph films and films or tapes for radio-

or television broadcasting, any patent, trade mark, design or

model, plan, secret formula or secret manufacturing method.



4. the provisions of paragraphs 1 and 2 shall not apply if the

are entitled to the royalty is a resident of a 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

respect of which the royalty is paid fair owns the context of the

permanent establishment or permanent device. In such a

case applied the provisions of article 7 or article 14.



5. Royalties shall be deemed to arise from a Contracting State if the payer

is the State itself, a political subdivision, local authority or

resident of this state; however, if the person

paying the royalties, whether he is a resident of a Contracting

State or not, has in a Contracting State a permanent establishment

or permanent device in connection with which the obligation to

pay the royalty arises, and the royalty charged to the fixed

establishment or permanent device, are considered royalty

derive from the State in which the permanent establishment or the

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 paid, exceeds the

amount that would have been agreed between the payer and the

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.



Article 13



Capital gain



1. Profit, as a person resident in one Contracting State acquires

the alienation of such immovable property referred to in article

6 and situated in the other Contracting State, or

on alienation of shares in a company whose assets

consists mainly of such property, may be taxed in that other

State.



2. Gains from the alienation of movable property forming part

of the operating assets of a permanent establishment which an enterprise of a

Contracting State has in the other Contracting State, or

of movable property, attributable to a permanent device to

exercise independent professional activity, as the resident of a

Contracting State has in the other Contracting State, may

be taxed in that other State. The same applies to profit due to

the transfer of such a permanent establishment (alone or together

with the whole enterprise) or of such a permanent device.



3. Profit as a resident of a Contracting State acquires

from the alienation of ships or aircraft used in

international traffic or of movable property that is attributable to the

the use of such ships or aircraft, shall be taxable only in

This state. The provisions of this paragraph shall apply in respect of

profits acquired by air farce Consortium Scandinavian Airlines

System (SAS) only in respect of that part of the profits as corresponds to the

the stake in the consortium which is held by AB Aerotransport (ABA),

the Swedish part owner of Scandinavian Airlines System (SAS).



4. Gains from the alienation of property other than that

referred to in paragraphs 1, 2 and 3 shall be taxable only in the Contracting State

where the transferor is resident.



5. Gain due to the sale of shares or other rights

in a company resident in one of the Contracting States that

is acquired by an individual who has been resident in that

State, resident in the other Contracting State,

-Notwithstanding the provisions of paragraph 4 shall be taxable in the

first-mentioned Contracting State if the disposal of the shares

or rights occurs at any time during the five

years immediately following the date on which the natural person

ceased to be resident in that State.



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, shall be taxable only in that State unless he has a

permanent device which are regularly available to him

in the other Contracting State in order to pursue the activity. If

He has such a permanent device, income is taxed

in the other State but only so much of them as is attributable

to this permanent device.



2. The expression "liberal profession" includes especially independent

scientific, literary and artistic activities, educational

and teaching, as well as such independent operations

as a doctor, lawyer, engineer, architect, dentist and economic

Adviser exercising.



Article 15



Single service



1. the provisions of articles 16, 18 and 19 shall give rise

other, taxable wages and other similar remuneration as a person with

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,

as a resident of a Contracting State receives for work

performed in the other Contracting State, only in the

förtsnämnda State, if



a) recipient residing in the other State during the period or

time periods that in total not exceeding 183 days during a

12-month period, and



b) the remuneration is paid by the employer who is not domiciled 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. If a resident

in Sweden receives income from work, which is carried out on board

an aircraft used in international transport of

the air transport Consortium Scandinavian Airlines System (SAS), taxed

income only in Sweden.



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

in a company resident in the 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

as a performer, such as theater or film actor, radio

or television artist, or a musician, or athlete,

be 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 athlete himself but to another person, that income may,

Notwithstanding the provisions of articles 7, 14 and 15, be taxed

in the Contracting State of the artist or athlete

practising.



Article 18



Pensions, annuities and similar compensation



1. Pensions and other similar remuneration, payment under

socialförsäkringslagtiftningen and annuities, which are derived from

a Contracting State and paid to a resident of the

other Contracting State, may be taxed in the first-mentioned

Contracting State.



2. The term "annuity" means a prescribed amount, which

be paid periodically at specified times during a person's lifetime

or during a specified or ascertainable period of time, and that

deleted due to the obligation to effect such payments

as a substitute for full consideration in money, on the other hand, respondents

or penningars value.



Article 19



Public service



1. a) Compensation (except for retirement), paid for by a

Contracting State, its political subdivisions or local

authorities to the natural person on the basis of work carried out

in this State, its political underavdelningars or local

Government 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 the other State

and the person in question is domiciled in 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

motion carried on by a Contracting State, its political

subdivisions or local authorities.



Article 20



Students



1. A student or business trainee who is, or immediately

before visiting a Contracting State a resident of the

other Contracting State and who is staying in the former

State exclusively for their education or training,

not subject to tax in that State, for the amount that he receives for his

living, teaching or training, on condition

the amounts derived from sources outside that State.



2. In respect of grants, scholarships and employment income

not subject to the provisions of paragraph 1, a student

or business trainee referred to in that paragraph in the

teaching or training runs to be eligible for

the same exemptions, reliefs and tax benefits as

apply for a resident of the Contracting State in which

He is staying in.



3. paragraph 2 shall apply only if the student or affärsprakikanten

stops in more than six months in the Contracting State in which the

He allowed for their education or training.



Article 21



Other income



1. income as a resident of a Contracting State acquires

and which are not dealt with in the foregoing articles of this agreement

shall be taxable only in that State, regardless of where the income is derived.



2. the provisions of paragraph 1 shall not apply to income, other than

for income from immovable property referred to in article 6, paragraph 2, of

the recipient of the income is resident in a Contracting State and

carries on business in the other Contracting State from where

permanent establishment situated or soul constant professional activity

in the other State from where located permanent device, as well as

the right or property in respect of which the income is paid

own the actual relation to 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. in the case of Bolivia the following double taxation shall be avoided

way:



a) Swedish tax payable according to Swedish law and in

accordance with the provisions of this agreement on income with a source

in Sweden either paid directly or by deduction-

shall (except as regards dividends for tax

paid on the profits out of which the dividend is paid) shall be counted

from the Bolivian tax on the same income as the Swedish

tax has been calculated.



(b)) when the company established in Sweden pays dividends to the company

resident in Bolivia which company directly or indirectly

control at least 10 percent of the paying company

total voting power, the tax to be deducted (in addition to

the Swedish tax for which the deduction can be granted in accordance

with (a) of this paragraph) also apply to the Swedish tax paid

on the company's underlying profits out of which the dividends are paid.



2. in the case of Sweden, double taxation shall be avoided in the following

way:



a) where a resident of Sweden acquires income according to

Bolivian legislation and in accordance with the provisions of this

Agreement may be taxed in Bolivia, Sweden-with regard to the

the provisions in the Swedish legislation relating to the settlement of

foreign tax (even as they now can get through

to change without the general principle as stated this change)-

from the Swedish tax on income offset an amount

equal to the tax paid in Bolivia for income.



b) where a resident of Sweden receives income, which

in accordance with the provisions of this agreement, shall be taxable only in Bolivia,

Sweden may, when determining the tax rate for the Swedish

progressive tax, take into account the income which shall be taxable only

in Bolivia.



c) Notwithstanding the provisions of (a) dividends from companies with

established in Bolivia to companies established in Sweden the exceptions

from Swedish tax according to the provisions of Swedish law if

tax exemption for dividends received by the Swedish company

from affiliates abroad.



d) for the purposes of (a) is considered "the tax paid in Bolivia"

include Bolivian taxes referred to in paragraph 1 (a) of article 2,

even if such taxes are collected on the basis of a flat-rate

estimated income. For the purposes of (c), a tax of 15

percent on a basis calculated according to Swedish regulations are deemed to have

been paid, if the profits from which dividends are paid stems from

any of the following activities and operations have been conducted in

Bolivia: Industiell business or manufacturing activities

or agriculture (including livestock), forestry,

fishing, tourism (including restaurant and hotel business),

mining and quarrying, oljerelaterad activities and

construction activity including construction of roads).



e) (d) applies during the first ten years during which

This agreement shall apply. This period may be extended by a

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

in 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 in a

Contracting State has in the other Contracting State, shall

in that other State shall not be less favourable than the taxation

firms in the other State, that carries on business for the same

kind.



3. Except in cases where the conditions of article 9, paragraph 1, article 11

paragraph 8 or article 12 paragraph 6 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

companies under the same conditions as the payment to the person

in 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 taxation only fortune on the same terms and conditions as the

debt to a resident of the first State.



4. Enterprises of a Contracting State, the capital of which is wholly or

partly owned or controlled, directly or indirectly, by a

or more persons resident in the other Contracting

the State shall not be subjected in the first State for

taxation or related requirements of other

kind or more burdensome than the taxation and thus

coherent requirements which other similar companies of the first

State are or may be subjected.



5. Nothing in this article shall be deemed to entail the obligation for an

Contracting State to allow non-resident physical person

in this State, such a personal deduction for tax purposes,

such exemption or reduction is granted physical

person who has such a resident.



6. 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 those States ' internal

legal order, submit the matter to the competent authority of the

Contracting State in which he has habitual residence or, in the case of

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 operation being given

rise to taxation contrary to the provisions of the agreement.



2. If the competent authority finds the complaint justified but

Unable to achieve a satisfactory solution, the

authority to resolve the matter by mutual agreement

with the competent authority of the other Contracting State in

order to avoid taxation which is contrary to the agreement.

Agreement is carried out without prejudice to 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

enter into direct relations with each other in order to meet

agreement in the cases specified in the preceding paragraphs.



Article 25



Exchange of information



1. the competent authorities of the Contracting States shall

Exchange such information as is necessary to implement the

bestämmmselserna in this agreement or in the Contracting

States ' internal legislation, in respect of taxes covered

of the agreement insofar as the taxation thereunder is not

contrary to the agreement. Ubytet of information is not restricted by

Article 1. Information which a Contracting State received shall

be treated as secret in the same manner as information

obtained in accordance with the internal law of that State and get

be disclosed only to persons or authorities (in that included

courts and administrative authorities) which defines,

receive or collect the taxes covered by the agreement, or

dealing with criminal charges or complaints in respect of those taxes. These

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

a Contracting State to



a) take förvalningsåtgärder derogating from the legislation and

administrative practices in force in that Contracting State, or in the

other Contracting State,



b) provide information that is not available under the legislation

or the usual administrative practice in this Contracting State

or of the other Contracting State,



c) supply information which would disclose any commercial, industrial,

commercial or professional secret or of a commercial

used procedure or information whose transmission

would stida to General considerations of public policy.



Article 26



Diplomatic representatives and consular officials



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.



Article 27



Date of entry into force



1. Each of the Contracting States shall notify to the

other Contracting State where the measures were taken as required

under the laws of their own State to this Agreement shall

enter into force.



2. the agreement shall enter into force thirty days after the date on which the

the last of these notifications is received and the provisions of the agreement

applied thereafter on income in respect of which tax is imposed for

tax period begins on 1 January of the year following

immediately following the year in which the agreement enters into force or later.



Article 28



Termination



This agreement will remain in force until the termination of a

Contracting State. Each Contracting State may, at the

diplomatic channels, terminate the contract by notice in writing

the other at least six months before the end of any calendar year

following a period of five years from the date of agreement

entered into force. In the event of such termination, the agreement will terminate

to apply the income in respect of which tax is imposed for

tax period begins on 1 January of the year following

immediately following the year in which the termination occurred or later.



In witness whereof the undersigned, being verbörligen

authorization, have signed this agreement.



Done at Stockholm on 14 January 1994, in duplicate in the

Spanish, Swedish and English languages, in the event of a dispute

arise in the interpretation, the English text shall prevail.



For the Government of the Kingdom of Sweden



Bo Lundgren



The Government of the Republic of Bolivia



J. Medardo Navia Quiroga



PROTOCOL



At the signing of the agreement between the Kingdom of Sweden

the Government and the Government of the Republic of Bolivia for the avoidance of

double taxation and the prevention of fiscal evasion with respect to

taxes on income, the undersigned have agreed that the

the following provisions shall form an integral part of the agreement.



1. To all the provisions of the agreement



If (with the exception of article 10) a Contracting State

taxing income under the contract is limited and the income

According to the legislation of the other Contracting State shall be deemed to

originate from a source in a foreign country and therefore exempt from

taxation in the other State, the Contracting

the State, in order to prevent tax evasion – tax

such income notwithstanding the other provisions of this agreement.



2. To articles 11 and 12



If Bolivia in a ikraftvunnet agreement for the avoidance of

double taxation in any other country which is a member of

The Organization for economic cooperation and development

agreed to apply a lower tax rate to replace the

tax rate specified in the specified items and apply from the

date of entry into force of the agreement.



In witness whereof the undersigned, being duly

authorization, signed this Protocol.



Done at Stockholm on 14 January 1994, in duplicate in the Spanish,

Swedish and English languages. In the event of dispute

in the interpretation, the English text shall prevail.



For the Government of the Kingdom of Sweden



Bo Lundgren



For the Government of the Republic of Bolivia



J. Medardo Navia Quiroga

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