Release (1960:617) On The Application Of One Between Sweden And Israel On December 22 1959 Concluded Agreements For The Avoidance Of Double Taxation With Respect To Taxes On Income And Capital

Original Language Title: Kungörelse (1960:617) om tillämpning av ett mellan Sverige och Israel den 22 december 1959 ingånget avtal för undvikande av dubbelbeskattning beträffande skatter å inkomst och förmögenhet

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Since 22 december 1959 agreement, the wording of the English text and

Swedish translation annex (annex 1) for this release

expel, concluded between Sweden and Israel for the avoidance of

double taxation with respect to taxes on income and capital, have

Kungl. May: t-72 under § 3. kommunalskatte law on 28

September 1928 (# 370), 20 § 3. the law of 26 July 1947 (# 576) if

State income tax as well as 20 § 3. the law on the same day (# 577) about

State property tax--found plenty



Second, an order that the agreement in question shall in Sweden

redound to this Institute and applied in the light of its wording in the

Swedish translation, and respecting, in that regard, such as annex

(annex 2) accompanying instructions;



on the one hand, and provide that it shall be for the taxpayer to,

without taking into account that according to the agreement, only specific part of his income

be assessed in this realm, however, give all the information to management

for assessment, which he was obliged to leave, unless the relief in

the tax liability is not to take place. (Compare 1974:770 ö.b. and 1974:859

ö.b.)



Transitional provisions



1960:617



This Decree shall enter into force on the day after the announcement, then under

relatively notified task released from pressure in Swedish

statute book.



The proclamation and the provisions of the agreement the school, as far as it concerns

withholding tax, for the first time apply in respect of the other dividends, as

become available for lifting after december 31, 1959 and non

due the latter day or earlier.



In other school applications as well as the provisions of the agreement first

time apply in respect on the 1961 taxation.



Through this proclamation were repealed Decree 31 July 1956 (# 444)

subject between Swedish Government and the Government of Israel signed an agreement

If exempting from taxation of income, derived from maritime and

air traffic; However, that latter announcement is still to be

application in respect of the 1960 taxation or tax for the year

1960 or earlier years.

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