Where a) an enterprise of a Contracting State participates directly or indi- rectly in the management, control or capital of an enterprise of the other Contracting State, or
b) the same persons participate di- rectly or indirectly in the manage- ment, control or capital of an enter- prise 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 fi- nancial 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 ac- crued, may be included in the profits of that enterprise and taxed accord- ingly.
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 im- posed between the two enterprises in their commercial or financial relations which differ 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 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) 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 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 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 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 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 participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
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.