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Through this proclamation were repealed Decree 31 July 1956 (# 444)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