Where. (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enter- prise of the other Contracting State, or
(b) the same person participates directly or indirectly in the management, control 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 condi- tions, 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.
Where. (a) an enterprise of a Contracting State par- ticipates directly or indirectly in the manage- ment, control or capital of an enterprise of the other Contracting State, or
(b) the same persons participate directly or indirectly in the management, control or capi- tal 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 in- dependent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of inte tillkommit detta företag, inräknas i detta företags inkomst och beskattas i överensstäm- melse därmed.
Where. (a) an enterprise of a Contracting State par- ticipates directly or indirectly in the manage- ment, control or capital of an enterprise of the other Contracting State, or
Where. (a) a person which is a resident of a Con- tracting State participates directly or indirectly in the management, control or capital of a person which is a resid- ent of the other Contracting State, or
(b) the same persons participate directly or indirectly in the management, con- trol or capital of a person which is a resident of a Contracting State and any other person, and in either case conditions are made or imposed between the two persons in their commercial or financial relations which differ from those which would be made between in- dependent persons, then any income which would, but for those conditions, have accrued to one of the persons, but, by reason of those conditions, have not so accrued, may be in- cluded in the income of that person and taxed accordingly.
Where a) an enterprise of a Contracting State partic- ipates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
b) the same persons participate directly or indirectly in the management, control 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 im- posed between the two enterprises in their commercial or financial relations which differ from those which would be made between in- dependent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of inte tillkommit detta företag, inräknas i detta företags inkomst och beskattas i överensstäm- melse därmed.
Where a) under paragraph 1, a person has presented a case to the competent authority of a Contract- ing State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and
b) the competent authorities are unable to reach an agreement to resolve that case pursu- ant to paragraph 2 within three years from the presentation of the case to the competent au- thority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a deci- sion on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that deci- sion shall be binding on both Contracting States and shall be implemented notwithstand- ing any time limits in the domestic laws of behöriga myndigheterna i de avtalsslutande staterna får träffa överenskommelse om sättet att tillämpa denna punkt.
6. a) Bestämmelserna i punkt 5 ska inte tillämpas på ärenden som rör artikel 4 punkt 3 och inte heller på ärenden som rör hänförande av kapital till ett fast driftställe enligt artikel 7.
Where. Sweden has designated an air carri- er whose regulatory control is exercised and maintained by another EU Member State or Norway, the rights of the United Arab Emirates under the safety provisions of this Agreement shall apply equally in respect of the adoption, exercise or maintenance of safety standards by that other EU Member State or Norway and in respect of the operating authorisation of that air carrier
1. Each Contracting Party reaffirms that its obligation to the other Contracting Party to pro- tect the security of civil aviation against unlaw- ful interference forms an integral part of this Agreement. Each Contracting Party shall in particular act in conformity with the aviation security provisions of the Convention on Of- fences and Certain Other Acts Committed on Board Aircraft, signed at Tokyo on 14 Septem- ber 1963, the Convention for the Suppression of Unlawful Seizure of Aircraft, signed at the Hague on 16 December 1970, the Convention for the Suppression of Unlawful Acts against tember 1971, och protokollet för bekämpande av våldsbrott på flygplatser som används för ci- vil luftfart i internationell trafik, tillägg till kon- ventionen för bekämpande av brott mot den ci- vila luftfartens säkerhet, undertecknat i Montre- al den 24 februari 1988 samt andra multilaterala fördrag som gäller den civila luftfartens säker- het och är bindande för båda parter.
2. Parterna ska på begäran få all nödvändig hjälp av varandra för att förhindra olaga besitt- ningstagande av civila luftfartyg och andra olagliga handlingar mot säkerheten för luftfar- tyg, passagerare och besättning samt flygplatser och anordningar för flygnavigering och alla andra hot mot den civila luftfartens säkerhet.
3. Parterna ska i sina inbördes relationer handla i enlighet med tillämpliga bestämmelser om luftfartsskydd, som fastställts av Internatio- nella civila luftfartsorganisationen och utgör bilagor till konventionen. Parterna ska kräva att de som bedriver trafik med luftfartyg och är upptagna i deras register, de som bedriver lufttrafik och har sitt huvudkontor eller varakti- ga hemvist inom deras territorium samt de som driver flygplatser där, handlar i enlighet med dessa bestämmelser om luftfartsskydd.
4. Parterna är överens om att de som bedriver lufttrafik får åläggas att följa de bestämmelser om luftfartssäkerhet som avses i punkt 3 i denna artikel som den andra parten kräver vid inresa till, utresa från eller uppehåll inom dennas terri- torium. Parterna ska säkerställa a...
Where. (a) an enterprise of a Party participates di- rectly or indirectly in the management, control or capital of an enterprise of the other Party, or
(b) the same persons participate directly or indirectly in the management, control or capi- tal of an enterprise of a Party and an enterprise of the other Party, 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 in- dependent 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.
Where a) an enterprise of a Contracting State partic ipates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
b) the same persons participate directly or in directly in the management, control 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 im posed between the two enterprises in their com mercial or financial relations which differ from those which would be made between independ ent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those condi tions, have not so accrued, may be included in the profits of that enterprise and taxed accord ingly.
Where. (a) an enterprise of a Contracting Party participates directly or indirectly in the management, control or capital of an enter- prise of the other Contracting Party, or
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting Par- ty and an enterprise of the other Contracting Party, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which dif- fer from those which would be made be- tween independent enterprises, then any profits which would, but for those condi- tions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of melse därmed.