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Release (1974:69) On The Application Of The Agreement Between Sweden And Kenya For The Avoidance Of Double Taxation With Respect To Taxes On Income And Capital

Original Language Title: Kungörelse (1974:69) om tillämpning av avtal mellan Sverige och Kenya för undvikande av dubbelbeskattning beträffande skatter på inkomst och förmögenhet

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May: t designates the following pursuant to § 72 3. kommunalskatte Act (1928:370), 20 § 3. Lagen (1947:576) on State income tax and 20 § 3. Lagen (1947:577) on State property tax. (Compare 1974:770 ö.b. and 1974:859 ö.b.)



Between Sweden and Kenya on June 28 1973 entered into the agreement for the avoidance of double taxation with respect to taxes on income and wealth, the contents of which are set out in annex 1 to this notice, should give pause to this Institute in Sweden.



For the purpose of implementing this Agreement shall be exercised the instructions which are attached to the notice as Appendix 2.



Transitional provisions 1974:69 This Decree shall enter into force one week after the day on which the notice under relatively notified task released from the pressure of the Swedish Code of statutes.



The proclamation apply in respect of withholding tax on dividends due on or after January 1, 1973, concerning Seamen's tax and allocation fee for certain public performances on the income received on 1 January 1973 or later, and in respect of other taxes on income and capital, that are taxed in 1974 or later years.