Common use of Företag med intressegemenskap Clause in Contracts

Företag med intressegemenskap. 1. I fall då: a) ett företag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrollen av ett företag i den andra avtalsslutande staten eller äger del i detta företags kapital, eller b) samma personer direkt eller indirekt del- tar i ledningen eller kontrollen av såväl ett fö- retag i en avtalsslutande stat som ett företag i den andra avtalsslutande staten eller äger del i båda dessa företags kapital, iakttas följande. Om mellan företagen i fråga om handelsför- bindelser eller finansiella förbindelser avtalas eller föreskrivs villkor, som avviker från dem som skulle ha avtalats mellan av varandra obe- roende företag, får all inkomst, som utan så- dana villkor skulle ha tillkommit det ena före- taget men som på grund av villkoren i fråga inte tillkommit detta företag, inräknas i detta included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so in- cluded are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjust- ment to the amount of the tax charged therein on those profits. In determining such adjust- ment, due regard shall be had to the other pro- visions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, dividends paid by a company which is a resident of a Contracting State may also be taxed in that State and according to its laws, but if the beneficial owner of the divi- dends is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the dividends. However, if the beneficial owner is a company which controls, directly or indirectly, at least 10 per cent of the voting power of the company paying the dividends, the dividends shall be ex- empt from tax in the Contracting State of which the company paying the dividends is a resident. Notwithstanding the previous provisions of this paragraph, where dividends are paid out of income (including gains) derived directly or in- directly from immovable property within the företags inkomst och beskattas i överensstäm- melse därmed.

Företag med intressegemenskap. 1. I fall då: a) ett företag i en avtalsslutande stat direkt di- rekt eller indirekt deltar i ledningen eller kontrollen av ett företag i den andra avtalsslutande staten eller äger del i detta företags kapital, eller b) samma personer direkt eller indirekt del- tar deltar i ledningen eller kontrollen av såväl ett fö- retag företag i en avtalsslutande stat som ett företag i den andra avtalsslutande avtals- slutande staten eller äger del i båda dessa företags kapital, iakttas följandeföl- jande. Om mellan företagen i fråga om handelsför- bindelser eller finansiella förbindelser avtalas eller föreskrivs villkor, som avviker från dem som skulle ha avtalats mellan av varandra obe- roende företag, får all inkomst, som utan så- dana villkor skulle ha tillkommit det ena före- taget men som på grund av villkoren i fråga inte tillkommit detta företagto one of the enterprises, inräknas i detta but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. (2. ) Where a Contracting State includes in the profits of an enterprise of that State – - and taxes accordingly – - profits on which an enterprise enter- prise of the other Contracting State has been charged to tax in that other State and the profits pro- fits so in- cluded included are profits which would have accrued to the enterprise of the first-mentioned mentio- ned State if the conditions made between the two enterprises had been those which would have been made between independent enterprisesenter- prises, then that other State shall make an appropriate adjust- ment ap- propriate adjustment to the amount of the tax charged therein on those profits. In determining determi- ning such adjust- mentadjustment, due regard shall be had to the other pro- visions provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. (1. ) Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. (2. ) However, such dividends paid by a company which is a resident of a Contracting State may also be taxed in that State and according to its laws, but if the beneficial owner of the divi- dends is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the dividends. However, if the beneficial owner is a company which controls, directly or indirectly, at least 10 per cent of the voting power of the company paying the dividends, the dividends shall be ex- empt from tax in the Contracting State of which the company paying the dividends is a residentresident and according to the laws of that State, but if the recipient is the beneficial owner of the divi- dends the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 10 per cent of the share capital of the com- pany paying the dividends; (b) 15 per cent of the gross amount of the dividends in all other cases. Notwithstanding the previous provisions of this paragraphtaget men som på grund av villkoren i fråga inte tillkommit detta företag, where dividends are paid out of income (including gains) derived directly or in- directly from immovable property within the inräknas i detta företags inkomst och beskattas i överensstäm- melse därmed.

Företag med intressegemenskap. 1. I fall då: a) ett företag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrollen av ett företag i den andra avtalsslutande staten eller äger del i detta företags kapital, eller b) samma personer direkt eller indirekt del- tar i ledningen eller kontrollen av såväl ett fö- retag före- tag i en avtalsslutande stat som ett företag i den andra avtalsslutande staten eller äger del i båda dessa företags kapital, iakttas följande. Om mellan företagen i fråga om handelsför- bindelser eller finansiella förbindelser avtalas eller föreskrivs villkor, som avviker från dem som skulle ha avtalats mellan av varandra obe- roende företag, får all inkomst, som utan så- dana sådana villkor skulle ha tillkommit det ena före- taget företaget men som på grund av villkoren i fråga inte tillkommit till- kommit detta företag, inräknas i detta included in the profits of that enterprise and taxed accordinglyföretags inkomst och beskattas i överensstämmelse där- med. 2. Where a Contracting State includes in- cludes in the profits of an enterprise enter- prise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so in- cluded included are profits which would have accrued to the enterprise en- terprise of the first-mentioned State if the conditions con- ditions made between the two enterprises had been those which would have been made between be- tween independent enterprises, then that other State shall make an appropriate adjust- ment adjustment to the amount of the tax charged therein on those profits. In determining such adjust- mentadjustment, due regard re- gard shall be had to the other pro- visions provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.other.‌‌‌ 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends paid by a company which is a resident of a Contracting State may also be taxed in that the Contracting State of which the company paying the dividends is a resident and according to its lawsthe laws of that State, but if the beneficial owner of the divi- dends dividends is a resident of the other Contracting State, the tax so charged shall not exceed exceed: (a) 5 per cent of the gross amount of the dividends. However, div- idends if the beneficial owner is a company (other than a partnership) which controls, holds directly or indirectly, at least 10 20 per cent of the voting power capital of the company paying the dividends, dividends and the participation in that company exceeds 200 000 Euros or its equivalent in the national currencies of the Con- tracting States; (b) 15 per cent of the gross amount of the dividends shall be ex- empt in all other cases. 3. The term “dividends” as used in this Article means income from tax in the Contracting State of which the company paying the dividends is a resident. Notwithstanding the previous provisions of this paragraphshares or other rights, where dividends are paid out of income (including gains) derived directly or in- directly from immovable property within the företags inkomst och beskattas i överensstäm- melse därmed.not

Företag med intressegemenskap. 1. I fall då: a) ett företag i en avtalsslutande stat direkt di- rekt eller indirekt deltar i ledningen eller kontrollen av ett företag i den andra avtalsslutande staten eller äger del i detta företags kapital, eller b) the same persons participate directly or indirectly in the management, con- trol or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enter- prise of the other Contracting State has been charged to tax in that other State and the profits so included are by the first-mentioned State claimed to be profits which would have accrued to the enterprise of the first- mentioned State if the conditions made between the two enterprises had been those which would have been made between inde- pendent enterprises, then that other State shall make an appropriate adjustment to the amount of tax charged therein on those profits, where that other State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. b) samma personer direkt eller indirekt del- tar deltar i ledningen eller kontrollen av såväl ett fö- retag företag i en avtalsslutande stat som ett företag i den andra avtalsslutande avtals- slutande staten eller äger del i båda dessa företags kapital, iakttas följandeföl- jande. Om mellan företagen i fråga om handelsför- bindelser eller finansiella förbindelser avtalas eller föreskrivs villkor, som avviker från dem som skulle ha avtalats mellan av varandra obe- roende företag, får all inkomst, som utan så- dana villkor skulle ha tillkommit det ena före- taget men som på grund av villkoren i fråga inte tillkommit detta företag, inräknas i detta included in the profits of that enterprise and taxed accordinglyföretags inkomst och beskattas i överensstäm- melse därmed. 2. Where a Contracting State includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so I fall då en avtalsslutande stat inräknar i in- cluded are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterpriseskomsten för ett företag i denna stat och i över- ensstämmelse därmed beskattar inkomst för vilken ett företag i den andra avtalsslutande staten beskattats i denna andra stat samt den sålunda inräknade inkomsten enligt den först- nämnda staten är sådan som skulle ha tillkom- mit företaget i denna stat om de villkor som av- talats mellan företagen hade varit sådana som skulle ha avtalats mellan av varandra obe- roende företag, then that other State shall make an appropriate adjust- ment to the amount of the tax charged therein on those profitsskall denna andra stat, om den anser att det är berättigat att inkomsten inräk- nats på angivet sätt, genomföra vederbörlig ju- stering av det skattebelopp som påförts för in- komsten i denna stat. In determining such adjust- ment, due regard shall be had to the other pro- visions of this Convention and the competent authorities of the Contracting States shall if necessary consult each otherVid sådan justering iakt- tas övriga bestämmelser i detta avtal och de behöriga myndigheterna i de avtalsslutande staterna skall vid behov överlägga med var- andra. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends paid by a company which is a resident of a Contracting State may also be taxed in that State and according to its laws, but if the beneficial owner of the divi- dends is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the dividends. However, if the beneficial owner is a company which controls, directly or indirectly, at least 10 per cent of the voting power of the company paying the dividends, the dividends shall be ex- empt from tax in the Contracting State of which the company paying the dividends is a residentresident and accord- ing to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed: a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends; b) 15 per cent of the gross amount of the dividends in all other cases. Notwithstanding The competent authorities of the previous Contracting States may by mutual agreement settle the mode of application of these limitations. The provisions of this paragraph, where paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid out paid. 3. The term “dividends” as used in this Article means income from shares, or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treat- ment as income from shares by the laws of income (including gains) derived directly or in- directly from immovable property within the företags inkomst och beskattas i överensstäm- melse därmedState of which the company making the distri- bution is a resident. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the divi-