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3 repealed by law (2011:1363).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